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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   ","Lakeland Power Distribution Ltd.",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-2018-0050",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","Margaret Maw, CFO",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   ","705-789-5442",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   ","mmaw@lakelandholding.com",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",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Fort Albany Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Fort Frances Power Corporation"]
["Identify the accounting standard used for the test year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"Greater Sudbury Hydro Inc."]
[null,null,null,null,"MIFRS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"Grimsby Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"Guelph Hydro Electric Systems Inc."]
["Did you update your depreciation and capitalization policies and reflect the changes in policies in a prior rebasing application?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Halton Hills Hydro Inc."]
[null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Hearst Power Distribution Company Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"Hydro 2000 Inc."]
["When did you update your actual depreciation and capitalization policies?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"Hydro Hawkesbury Inc."]
[null,null,null,null,"2001-01-01",2012,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"Hydro One Networks Inc. - Norfolk, Haldimand, Woodstock"]
["Identify the year the applicant adopted IFRS for financial reporting purposes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"Hydro One Remote Communities Inc."]
[null,null,null,null,2015,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"Innpower Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"Kashechewan Power Corporation"]
["Are you applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,"Yes",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 Lakeland Power Distribution Ltd. an embedded distributor?"},null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"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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[]
[]
[]
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[]
[]
[]
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[]
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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"]
[]
[]
[]
[]
[]
[]
[]
["Note:","Appendices for the Tariff of Rates and Charges at Current and Proposed Rates, and for the Bill Impacts are now in a separate spreadsheet model. These appendices were formerly 2-Z and 2-W."]

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

{"sheet":"List of Key References","index":3,"n_rows":4,"n_cols":2,"rows_kept":4,"cut":false,"hidden":false,"merged":[[1,1,1,11],[3,0,3,11]]}
[]
[null,"List of Key References"]
[]
["A list of key references for understanding the Filing Requirements has been embedded in the document below. To access the list of references and associated hyperlinks double-click the icon below."]

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[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,"Tab:","Table 33"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:",51]
[]
[null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
["Projects",{"$f":"C13-1","v":2014},{"$f":"D13-1","v":2015},{"$f":"E13-1","v":2016},{"$f":"BridgeYear - 1","v":2017},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
["Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["System Access"]
["New Services - Forecasted customer new service requests",null,null,null,null,269728,250000]
["Meter changes, single phase/ three phase, gate keeper upgrades",null,null,null,null,246896,130000]
["General Service Work",null,null,null,null,169317]
["Asset Replacements Bracebridge Capital",70240.09,92808.690000000192,150291.50999999998,101355.11000000016]
["Conversion Robert Dollar Upgrade to 27.6 kv",0,0,134136.20999999996,61650.399999999987]
["Asset Replacements Parry Sound Capital",28547.21,34016.270000000004,64516.29999999985,47476.090000000033]
["MS1 Huntsville",168347.47999999998,0,0,0]
["Conversion Hwy 118 W Ecclestone to E.P. Lee DrBracebridge",0,0,137271.75,0]
["Lofthouse Manufacturing – Burks Falls",0,25665.960000000003,109261.81999999999,0]
["New Service  2017",0,0,0,112270.95000000003]
["Joint Use Projects on LPDL Assets",2654,33534.740000000005,6140.9400000000041,63200.79]
["Asset Replacements Huntsville Capital",10092.089999999998,38758.230000000003,31783.340000000011,20099.429999999997]
["Bowes St- Parry Sound",0,53768.28,43940.780000000021,0]
["Centennial Substation reclosers- Bracebridge",83069.84,11170.67,0,0]
["Albert St, High St. and Park Hill Rd – Sundridge",0,84553.35,0,0]
["New Service Parry Sound Connect Service's",56792.670000000013,0,0,0]
["New Service -King William St. – Huntsville",0,0,52134.2,0]
["Miscellaneous - all system access individual Projects < $50,000",99511.67,4631.3899999999994,7478.6799999999985,17064.770000000004,28327]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B19:B36)","v":519255.05},{"$f":"SUM(C19:C36)","v":378907.58000000019},{"$f":"SUM(D19:D36)","v":736955.52999999991},{"$f":"SUM(E19:E36)","v":423117.54000000021},{"$f":"SUM(F16:F36)","v":714268},{"$f":"SUM(G16:G36)","v":380000}]
["System Renewal"]
["UpGrade MS3 – Parry Sound",74550.100000000006,618247.77,84418.85,102063.72]
["Transformer Stock purchased for projects ",150608.212,100655.76,157626.56,297483.38,196769]
["Brofoco Dr- Bracebridge ",null,null,null,null,184653,180000]
["Aging Asset Replacements Due To Inspections",null,null,null,null,132142]
["MS2 Huntsville Primary Feeder Replacement",null,null,null,null,110800]
["Capital Storm Damage / Trouble Call",null,null,null,null,76960]
["Conversion Wilshire Blvd. - Bracebridge",307497.23,186502.41,0,0]
["Great North Rd Parry Sound",0,0,0,426544.03999999975]
["Meter materials held in inventory",69347.138000000006,74316.960000000006,126923.7,135995.26]
["Conversion Hillcrest Ave. and William St. – Parry Sound ",0,0,341286.13000000006,1959.85]
["Cedar Lane New 27kv",0,226635.12999999995,88341.180000000022,0]
["Upgrade Replacements due to inspections - Parrr Sound",0,1885.05,275246.20999999996,4968.05]
["Forest St. Parry Sound- Parry Sound Rd to Bowes St. - replace poles/wire/transformers",null,null,null,null,null,265000]
["Parry Sound Rd Conversion",0,0,0,1766.42,130094]
["York St/Bird Lane/Toronto St./ Richard St - Bracebridge",null,null,null,null,null,225000]
["Sundridge, Burks Falls, Magnetawan, Parry Sound, Bracebridge, Huntsville",null,null,null,null,null,195000]
["Young St and Milton St. - Bracebridge voltage conversion replace poles, wires and transformers",null,null,null,null,null,181000]
["Asset Replacement Bracebridge Capital",108419.49,8646.52,1136.33,4747.3100000000004]
["Conversion Addie St. – Parry Sound (PSP2B)",132107.63999999998,40402.069999999992,0,0]
["Conversion Sadler Dr/ Palmer Dr/ Maple Dr in Bracebridge",0,16649.190000000002,36633.599999999999,100972.61]
["Asset Replacement From Inspections",0,151891.77999999997,0,0]
["Main St. Sundridge",null,null,null,null,169329]
["Conversion Wellington Court",92016.69,53934.66,0,0]
["Upgrade Paget St – Sundridge",44328.859999999957,101560.70999999998,0,0]
["Asset Replacement Centre Street in Huntsville",0,0,0,43078.000000000007,62300]
["Conversion Pinewood Dr and Sherwood Dr.- Bracebridge",0,1824.15,127546.23999999999,2757.72]
["Conversion Dawsonwood Rd in Bracebridge",0,0,0,102937.66000000002]
["Upgrade Birchwood Dr/Edgar St. – Sundridge",0,0,100712.46,0]
["Pole Replacement - Parry Sound",0,0,0,98377.379999999932]
["Asset Replacements Pole Inspection 2014",86845.489999999991,6254.4300000000021,0,0]
["Conversion Granite Bluffs – Bracebridge",0,0,89347.51,0]
["Pole Replacement - Bracebridge",0,0,0,87305.450000000026]
["Sadler Dr Palmer Dr. Maple Dr Bracebridge",null,null,null,null,108374]
["Asset Replacement Parry Sound Capital",0,2614.15,2996.4300000000003,0]
["Veteran's Way - Huntsville",null,null,null,null,101405]
["Menominee St  - Huntsville  Primary underground / pole/ transformer ",null,null,null,null,null,64000]
["Asset Replacement Walpole & Mary St Huntsville",0,0,1388.29,57784.819999999992]
["Bracebridge - Kirk Line East  "]
["Isabella st - Parry Sound",null,null,null,null,66117]
["Miscellaneous - all system renewal individual Projects < $50,000",{"$f":"67141.86+67.55","v":67209.41},26470.590000000004,46399.35,{"$f":"127059.08+222.32","v":127281.40000000001}]
["Sub-Total",{"$f":"SUM(B39:B78)","v":1132930.26},1618491.3299999998,1480002.84,1596023.0699999996,1338943,1110000]
["System Service"]
["WoodwardSt./Front St/ Alice St. Bracebridge. ",null,null,null,null,6940]
["Voltage Conversion James St, BB Move line edge of property",0,0,0,51340.199999999968,110160]
["Ecclestone Dr - Bracebridge",0,130777.28,47029.68,5515.78,135169]
["Lakeland SCADA System",79675.94,35362.49,86365.97,8938.2099999999991,null,75000]
["Muskoka Rd - Bracebridge Manitoba St. to Shire St",null,null,null,null,null,290000]
["New Generation Cascade St",0,220877.69999999998,41148.32,12842.619999999995]
["Robert Boyer Ln – Bracebridge",71314.959999999992,0,0,0]
["Holditch St. - Bracebridge",81430.189999999988,67644.23000000001,0,0]
["River Rd. – Bracebridge",121176.41,15478.68,0,0]
["Hydro One Primary meter point conversion to IESO",null,null,null,null,null,120000]
["Asset Replacement Bracebridge Capital",9576.57,22609.9,13380.67,13869.34]
["Voltage Conversion River St at Seguin river Parry Sound",0,0,58739.340000000004,0]
["Miscellaneous - all system service individual Projects < $50,000",7356.6900000000005,854.07,9156.26,49057.000000000007]
["Sub-Total",{"$f":"SUM(B81:B93)","v":370530.76},493604.35,255820.24000000002,141563.14999999997,252269,485000]
["Project Name #4"]
["General Plant"]
["Computer Software ",139786.1,22771.38,4625,45266,5006,325000]
["Land Rights",2227,18121.02,-7500,0]
["Buildings - Distribution",4534,341650,0,-10000,-14153,50000]
["Land",0,25346,0,0]
["Buildings & Fixtures - General",21045,22119,0,81697,-7229]
["Leasehold Improvements to Parry Sound Office",24941.82,-141540,0,0]
["Office Furniture & Equipment ",3558,21524,0,0,11528]
["Computer Equipment - Hardware",25724.26,4409,6104.71,3421,20216,50000]
["Transportation Equipment",243123.81999999998,267746,26237.8,127913,94046,200000]
["Tools, Shop & Garage Equipment",20060,15770,0,0,25244,25000]
["Communications Equipment",296,0,0,0]
[]
["Sub-Total",{"$f":"SUM(B96:B108)","v":485296},597916.4,29467.51,248297,134658,650000]
["Miscellaneous"]
["Total",{"$f":"SUMPRODUCT(--($A15:$A110=\"Sub-Total\"), B$15:B$110)+B110","v":2508012.0700000003},3088919.66,2502246.12,2409000.7599999998,2440138,2625000]
["Less Renewable Generation Facility Assets and Other Non-Rate-Regulated Utility Assets (input as negative)"]
["Total",{"$f":"B111+B112","v":2508012.0700000003},3088919.66,2502246.12,2409000.7599999998,2440138,2625000]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project undertaken in each year.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the capital budget in the miscellaneous category."]

{"sheet":"App.2-A_Requested_Approvals","index":5,"n_rows":40,"n_cols":8,"rows_kept":40,"cut":false,"hidden":false,"merged":[[8,1,8,7],[33,5,33,7],[35,5,35,7],[37,5,37,7],[39,5,39,7],[9,1,9,7],[41,5,41,7],[11,1,11,7],[29,5,29,7],[23,5,23,7],[25,5,25,7],[27,5,27,7],[31,5,31,7],[21,5,21,7],[13,1,13,7],[15,1,15,7],[17,1,17,7],[19,5,19,7]]}
[" ",null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2019-03-21"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Lakeland Power Distribution Ltd. 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 $8,174,151 which includes a revenue sufficiency of $593,522 as detailed in RRWF.  The schedule of proposed rates is set out in the settlement agreement."]
[]
[null,2,null,null,null,"Approval to continue to charge the currently approved rates for former Parry Sound Service Area (“PSP”)from EB-2017-0058 that commenced January 1, 2018 until April 30, 2019 in order to facilitate rate harmonization on the same rate year (May 1)"]
[]
[null,3,null,null,null,"Approval to harmonize distribution rates and Specific Service Charges for the former LPDL and former PSP service areas as set out in Exhibit 8 and simplified in settlement agreement"]
[]
[null,4,null,null,null,"Approval to adjust the Retail Transmission Rates – Network and Connection as detailed in Exhibit 8"]
[]
[null,5,null,null,null,"Approval of the proposed loss factors as detailed in Exhibit 8"]
[]
[null,6,null,null,null,"Approval of the Specific Service Charges, a merging of the currently approved charges into one schedule, as outlined in Exhibit 8"]
[]
[null,7,null,null,null,"Approval to charge the Board’s updated Pole Attachment Charge, effective January 1, 2019"]
[]
[null,8,null,null,null,"Approval of the rate riders for disposition of the Group 1 and Group 2 and Other Deferral and Variance Accounts as detailed in Exhibit 9 and updated in settlement agreement"]
[]
[null,9,null,null,null,"Approval of the rate rider for a one year disposition of the Lost Revenue Adjustment Mechanism Variance Account (“LRAMVA”) for lost revenue as set out in Exhibits 4 and 9 - REMOVED"]
[]
[null,10,null,null,null,"Approval of Distribution System Plan as outlined in Exhibit 2"]
[]
[null,11,null,null,null,"Approval of a revised MicroFit monthly service charge as outlined in Exhibit 3 and 8"]

{"sheet":"App.2-AB_Capital Expenditures","index":6,"n_rows":37,"n_cols":33,"rows_kept":37,"cut":false,"hidden":false,"merged":[[34,0,35,32],[37,0,38,32],[36,0,36,32],[29,0,29,32],[30,0,30,32],[31,0,32,32],[33,0,33,32],[8,0,8,32],[9,0,9,32],[13,19,13,21],[13,22,13,24],[13,25,13,27],[13,28,14,28],[13,29,14,29],[12,1,12,27],[13,10,13,12],[13,1,13,3],[12,0,15,0],[12,28,12,32],[13,13,13,15],[13,16,13,18],[13,30,14,30],[13,31,14,31],[27,0,27,32],[25,0,25,32],[13,7,13,9],[15,7,15,8],[13,4,13,6],[15,4,15,5],[15,28,15,32],[13,32,14,32],[15,10,15,11],[15,1,15,2],[26,0,26,32],[15,13,15,14],[15,16,15,17],[15,19,15,20],[15,22,15,23],[15,25,15,26]]}
[null,null,null,null,null,null,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:",null,{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,"Table 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,51]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2019-03-21"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
["First year of Forecast Period:"]
[{"$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,null,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},null,264,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":"--"},null,519,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":"--"},null,379,{"$f":"IF(ISERROR((R17-Q17)/Q17),\"--\",(R17-Q17)/Q17)","v":"--"},null,737,{"$f":"IF(ISERROR((U17-T17)/T17),\"--\",(U17-T17)/T17)","v":"--"},null,423,{"$f":"IF(ISERROR((X17-W17)/W17),\"--\",(X17-W17)/W17)","v":"--"},400,{"$f":"714268/1000","v":714.26800000000003},{"$f":"IF(ISERROR((AA17-Z17)/Z17),\"--\",(AA17-Z17)/Z17)","v":0.78567000000000009},380,350,350,350,350]
["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,null,{"$f":"IF(ISERROR((I18-H18)/H18),\"--\",(I18-H18)/H18)","v":"--"},null,1110,{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":"--"},null,1133,{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":"--"},null,1618,{"$f":"IF(ISERROR((R18-Q18)/Q18),\"--\",(R18-Q18)/Q18)","v":"--"},null,1480,{"$f":"IF(ISERROR((U18-T18)/T18),\"--\",(U18-T18)/T18)","v":"--"},null,1596,{"$f":"IF(ISERROR((X18-W18)/W18),\"--\",(X18-W18)/W18)","v":"--"},1246,{"$f":"1338943/1000","v":1338.943},{"$f":"IF(ISERROR((AA18-Z18)/Z18),\"--\",(AA18-Z18)/Z18)","v":7.4593097913322623E-2},1110,830,1570,1200,1125]
["System Service",null,null,"--",null,null,"--",null,null,"--",null,481,"--",null,371,"--",null,494,"--",null,256,"--",null,142,"--",713,{"$f":"252269/1000","v":252.26900000000001},-0.6461865357643759,485,1265,560,1000,1360]
["General Plant",null,null,"--",null,null,"--",null,null,"--",3230,564,-0.82538699690402473,2816,485,-0.82776988636363635,1959,598,-0.69474221541602854,1800,29,-0.98388888888888892,1950,248,-0.87282051282051287,301,{"$f":"134658/1000","v":134.65799999999999},-0.55263122923588048,650,375,425,515,504]
["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},"--",{"$f":"SUM(H17:H20)","v":0},{"$f":"SUM(I17:I20)","v":0},"--",{"$f":"SUM(K17:K20)","v":3230},{"$f":"SUM(L17:L20)","v":2419},-0.25108359133126934,{"$f":"SUM(N17:N20)","v":2816},{"$f":"SUM(O17:O20)","v":2508},-0.109375,1959,3089,0.57682491066870856,1800,2502,0.39,1950,2409,0.23538461538461539,2660,2440.1380000000004,-8.2654887218044967E-2,2625,2820,2905,3065,{"$f":"SUM(AG17:AG20)","v":3339}]
["Capital Contributions",null,null,"--",null,null,"--",null,null,"--",-40,-210,4.25,null,-281,"--",null,-194,"--",null,-552,"--",null,-366,"--",-250,{"$f":"-347817/1000","v":-347.81700000000001},0.391268,-250,-250,-250,-250,-250]
["Net Capital Expenditures",null,null,"--",null,null,"--",null,null,"--",3190,2210,-0.30721003134796238,2816,2227,-0.20916193181818182,2959,2895,-2.1628928692125717E-2,1800,1951,8.3888888888888888E-2,1950,2043,4.7692307692307694E-2,2410,{"$f":"2092321/1000","v":2092.3209999999999},-0.13181701244813282,2375,2570,2655,2815,3089]
["System O&M",null,null,"--",null,null,"--",null,null,"--",1519,1532,8.558262014483212E-3,1677,1689,7.1556350626118068E-3,1705,1656,-2.873900293255132E-2,1577,1633,3.5510462904248571E-2,1681,1671,-5.9488399762046397E-3,1784,{"$f":"1878921/1000","v":1878.921},5.3206838565022452E-2,1834,1895,1965,2035,2105]
[]
["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"]
["Total Expenditure \"Plan\" is locked for editing.  LPDL has not filed a previous plan, therefore the last Board-approved plan and LPDL annual budget has been entered in full under General Plant."]
[]
["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"]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"System Access",2010,{"$f":"'App.2-AB_Capital Expenditures'!B17","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C17","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"System Renewal",2010,{"$f":"'App.2-AB_Capital Expenditures'!B18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"System Service",2010,{"$f":"'App.2-AB_Capital Expenditures'!B19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"General Plant",2010,{"$f":"'App.2-AB_Capital Expenditures'!B20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C20","v":0}]
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{"sheet":"App.2-AC_Customer Engagement","index":8,"n_rows":53,"n_cols":3,"rows_kept":53,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2]]}
[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,"Exhibit:",1]
[null,"Tab:"]
[null,"Schedule:"]
[null,"Page:"]
[]
[null,"Date:","2019-03-21"]
[]
["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."]
["CUSTOMER COMMUNICATION"]
["Customer Care (phone calls, emails, walk-in)","Have identified a need to provide customers with more education  on the price/cost of their bill, understanding and relating to their billed amount, how can they have some impact on their bill, having more readily available information with regards to their bill,  usage, and conservation information. Also identified a need for improved e-billing and self-serve options.","In 2014 began annual bill inserts to educate customers on common customer care Q&A, industry news, and conservation. In 2014 & 2017, improved online portal software was purchased allowing customers more readily accessible information about their account, billing history, and usage. Allows for better understanding and management of usage and lower bills further enhancing customer education and control over usage. Improvements to e-bill notifications including distinction between billed amt, EPP amount, and account balance  provided more clarity. E-Billing and account updates available online. \n\n\n\n \n"]
["In-Person Customer Service","Through our ongoing customer care feedback, community sessions and face-to-face community engagement we have identified that our customers are used to the intimacy offered through a small community. They have expressed for continued in-person service. They like the personal touch offered by small local businesses, they want to be able to speak with a live person. This preference was very strong for our Parry Sound community after the 2014 merger.","To accommodate out customers preference for in person availability, we offer our customers walk-in hours at our offices. In order to increase productivity and efficiencies in office procedures, we scaled back our hours open to the public but have remained open once a week to accommodate those who prefer coming in person. We merged with Parry Sound Power in 2014, and the Parry Sound customer base expressed interest in keeping its local hydro office open to the public. Lakeland Power has spent considerable time and money refurbishing the office in Parry Sound in order to continue offering our customers a personal presence in that municipality. \n- Capital Investment in Parry Sound office - 2017/2018 \n    -> Keeping our Parry Sound office open as requested by the Town of Parry Sound and its ratepayers required extensive building renovations for safety reasons.\n    -> Our customers are used to the personal touch offered through a small community and small local businesses, so continue to offer our customers walk-in hours at our offices. \n    -> To increase productivity and efficiencies in office procedures, we scaled back our hours open to the public, but have remained open once a week to accommodate those who prefer coming in person. \n    -> Lakeland Power merged with Parry Sound Power in 2014 - Parry Sound customers and shareholders expressed strong interest in keeping its local hydro office open to the public.\n    -> Lakeland Power has spent considerable time and money refurbishing the office in Parry Sound in order to continue offering our customers a personal presence in that municipality.\n"]
["Staff Training","Through our ongoing customer care feedback, community sessions and face-to-face community engagement we have identified our customers preference for having multiple questions answered in one place. ","With customers wanting one-stop information on multiple topics, we have created a more robust website with information and on multiple topics, from billing and payments, to operations, outages, and CDM. We also have mentorship and cross training among our CSR's so they can all answer questions about bills, payments, new services, as well as collections, outage information, and conservation programs. As well, it is expected that all staff have formal training annually in an area related to their work. To that end, we have invested time and dollars to train customer service, operations and conservation staff with; Customer Service Training, Dealing with Strong Customers, Ontario Harris User Group Conference (CIS enhanced functionality training), 2017 - Leadership Training.\n\n\n\n\n"]
["Arrears Support","Through in-person calls and contact with our customers through our Collections department, we receive many customer inquiries regarding high bills and assistance with arrears. From this we identified a need for augmented customer care with regards to financial assistance.","- Lakeland Power is sensitive to credit control and works very closely with its customer base to support them, offering and educating them on financial assistance programs such as LEAP and OESP, as well as local community offerings through the Salvation Army, Rotary Club and assorted parishes. \r\n- Lakeland Power advertises LEAP and OESP on its website, as well as on its collection notices. Our CSR's also have the numbers for all our community outreach programs to help customers keep control of their hydro bill even during financial difficulties. Lakeland Power's collection department offers customers custom payment arrangements based on the customer's individual situation. \r\n"]
["Outage Notification","Through our ongoing customer care feedback, community sessions and face-to-face community engagement we have identified a need for more accurate real-time outage information for our customer during planned and unplanned outages.","Our customers want as much outage information as possible, both business and residential customers. Our increased use of social media; Twitter, Facebook, has allowed us to provide both business and residential customers more up to date outage information. In 2018 we implemented an outage map on our website to provide up to date information on planned and unplanned outages. We are looking to further enhance this feature making it more automated with our SCADA system and AMI head upgrades. We also make use of our auto-dialer (IVR) system to launch calls and emails notifying customers of planned outages, and follow up calls and emails explaining unplanned outages."]
["SYSTEM UPGRADES",null,"    "]
["Auto-Dialer (IVR)","Through our ongoing customer care feedback, community sessions and face-to-face community engagement we have identified a need for getting different kinds of pertinent information out to customers.  ","Using our IVR system, we are able to reach a targeted or wide range of customers. We notify customers about planned outages, provide follow-up explanations about unplanned outages, provide customer notification regarding scams, as well as updates on CDM programs, and collections information."]
["System Upgrades - Operations","Unplanned outages can be very costly for some of our large commercial customers when production is interrupted. Unplanned interruptions can also be very damaging to our small businesses and residential customers as well. Through our ongoing customer care feedback, community sessions, face-to-face community engagement, and in person discussion with some of our large commercial customers, we have identified the request for increased reliability and education of outages and reduced outage duration. \n\n\n\n                  ","- Capital Investment - 2016 onward - SCADA technology as related to its SCADA master system;\n       -> Looking into SCADA enabled switches and fault indicators for the SCADA system\n       -> Smart remotely operable switches to maintain system reliability and system switching for planned/unplanned events\n       -> Allowing for quicker identification of impacted outage areas resulting in quicker restoration times and increased reliability \n       -> Would assist in real time monitoring of load levels within the electrical system, outage map upgrades\n\n- Capital Investment - 2019 - 2023 - Line sensor technology;\n    -> Capital investment and possible funding opportunities to enable Lakeland Power to purchase 81 line sensors within 6 networks (our 6 municipalities)\n    -> Better monitoring of phase imbalances that could be corrected reducing losses and stabilizing voltage \n    -> Assist with outage management and improve grid efficiency\n    -> Result in a faster response for trouble calls reducing outage time, and reducing financial loss for industrial customers\n\n- Capital Investment - 2018 - 2023 - Innovation Enabling technologies and communication infrastructure\n    -> LPDL ability to incite change on behalf of our customers through innovation, enabling new technologies\n    -> Achievable Potential Study based on the recommendations of the Integrated Regional Resource Plan (IRRP) to address investigate solutions to constraint issues identified in Parry Sound at the Parry Sound TS, level potentially resulting in the deferral of costly upgrades to local distribution and transmission infrastructure. \n    -> Increased reliability through consumer control\n    -> Potential to reduce costs and price through adaptive infrastructure, reduced line loss, increased consumer control of demand, ability to shift load, reduce bill\n    -> Creating smart grid enabled infrastructure for future innovation, virtual net metering.\n(CONTINUED BELOW...)\n\n\n\n    \n\n\n\n"]
[null,null,"- Capital Investment - 2019 -2023 - Voltage conversions\n     -> Eliminate 4kv substations in Parry Sound - reduction in maintenance costs\n     -> Forest St 12.5Kv connection - will provide an alternate tie for F2 feeder at MS5 Parry Sound substation and F2 feeder at MS3 Parry Sound substation - ability to balance loads on these feeders and\n         improve reliability.  \n\n- Capital Investment - 2019 - 2023 - Advanced Metering Infrastructure (AMI) \n    -> Upgrading the gatekeepers\n    -> Maintains a healthy network, reliable and accurate meter data.\n\n"]
["System Upgrades - Billing","Customers are more and more aware of privacy and data security with regards to their account data and personal information. Through our customer care contact, we have identified customers growing concerns and interest in how the privacy and security of their data is being handled. Also, Lakeland Power is required to be in compliance with OEB cyber security guidelines. \nKeeping our network healthy also allows us to address our customer's desire for reliability.","We need to be very cognizant of the cybersecurity movement  in our industry. In order to keep up with the latest security and protection protocols in our utility, staying current with version upgrades is critical.\nCapital Investment - 2019 - 2023 - Advanced Metering Infrastructure (AMI) \n    -> Upgrading the Elster head end software- EnergyAxis Management System (EA_MS)\n    -> The next version of EA_MS has significant improvements in functionality and security requiring hardware as well and operating systems upgrades\n    -> In 2017 we began the process of upgrading our gatekeepers to the latest version. Apart from maximizing accurate data collection, this gatekeeper upgrade to latest Ethernet WIC version is proven to improve the performance of outage reporting. \n    -> Maintains a healthy network, reliable and accurate meter data\n    -> Better data encryption and security\n- Capital Investment - 2023 - NorthStar CIS upgrade\n    -> 2023 - CIS version upgrades are required to keep our Harris NorthStar CIS current with improved functionality and security\n    -> Better serving customers through quicker responses to inquiries, more intuitive CIS functionality \n    -> Better integrated access and security for customers accessing their accounts online\n- Investment in cyber security - 2018 - 2023 - Invest time and dollars in cyber security\n     -> Time and productivity to review all systems, gap analysis, comprehensive project management\n\nLakeland Power keeps up to date on new innovation, technology, and the sharing of ideas that could further enhance our reliability through enrollment with EDA, CHEC, and USF memberships. We also volunteer regularly to be part of OEB and Ministry of Energy working groups, and attend industry seminars and conferences to remain current. This level of industry involvement allows us to create a better roadmap for system upgrades and budgeting for systems that may be required.\n\n\n\n"]
["Tree Trimming","Through our ongoing customer care feedback, community sessions and face-to-face community engagement we have identified our customers request for increased reliability through reduction of outages from trees on lines.\n\n\n\n                  ","Capital investment - 2014 onwards - Tree trimming; Increased tree trimming cycle in Parry Sound and northern municipalities from 7ys to 6yrs, to help reduce outages due to trees on lines.\n\n\n\n\n\n    \n\n\n\n"]
["INFORMATION SESSIONS ",null,"    "]
["Customer Information Sessions\n\n\n\n","Through customer care, community involvement and our customer satisfaction survey, we identified a need for customer education not only on billing and conservation information, but on our operations and capital plans to help them further understand our operational constraints with regards to operating income and expenses. We know that our customers can provide us with valuable feedback on how to direct our capital plans and investments.\n\n\n\n\n\n\n ","- Invested time and dollars - 2016 Customer Information Sessions\nIn 2016 Lakeland Power engaged with its customers through community information session events, with further rates explanation, information on reliability, tree trimming, and system upgrades, and open discussion on what initiatives customers felt would be of value to them and what they would like to see from Lakeland Power's capital plan spending.\n    -> November / December 2016 - Customer Information Sessions took place in, Huntsville, Burk's Falls, Parry Sound and Bracebridge\n    -> Extensively advertised via local media outlets ranging from radio, newspaper adverts, local libraries and town offices\n    -> Included presentations on billing, capital investment and CDM by the Operations Manager, Customer Service Manager and CDM Officer\n    -> Provided customer education on bill breakdown, rates, ebilling, tree trimming, financial assistance, provincial supply mix, Electricity Retailers\n    -> CDM program offerings, highlighted other local business that benefited from the CDM programs, \n    -> ESA, Ontario 1 Call\n    -> Discussed capital projects and asked for input\n    -> Provided explanation on cause of power interruption; defective equipment, adverse weather, foreign interference, loss of supply, helpful link to government bodies \n    -> Requested customer feedback on; presentations, bills, capital investments \n    -> CEO, CFO, COO, Human Resources Officer, Financial Controller all attended to ensure all customer questions and suggestions could be addressed."]
["Large User Information session\n\n\n\n\n\n","Through customer care, community involvement and conversation with our large customers, we identified a need for increased system reliability, understanding their bills, and for us to understand their unique needs. It was further identified that this particular customer segment requires more information on funding resources available to this sector.\n\n\n","On December 3, 2015, Lakeland Power hosted a Large Customer information session and lunch to learn more about the needs and preference of Lakeland Powers large customers to inform the development of our distribution and capital plan.\n- Attendees included Shareholders, Board members and senior management.  \n- The Large User group representation range included; Municipal, Health Care, School Boards and Manufacturing.  \n- The meeting included presentations from Lakeland Power's conservation department to discuss Save on Energy programs and future initiatives, presentations from the IESO Regional Planning Committee, Presentation from Operations Manager with an overview of the Capital Plan.  \n\n    -> Provided customer educated on bill breakdown, rates, ebilling, tree trimming, financial assistance, provincial supply mix, Electricity Retailer\n    -> IESO regional planning seminar re-electricity costs\r\n    -> CDM program offerings, highlighted other local business that benefited from the CDM programs,  - High Performance New construction as a way to reduce bills\r\n    -> Instrumental in providing an open dialogue with the IESO allowing a clearer understanding on the energy sector; regulatory, distribution, regional Lakeland Power constraints (TS between\n        Parry Sound & Waubaushene)\n     -> Q & A session resulting in IESO asking Lakeland Power to conduct the Achievable Potential Study for the Parry Sound Waubaushene area - 2018-2019 \r\n     -> Reviewed system reliability and performance, examined and identified potential mitigation measures.\n\n\n\n"]
["Class A Education Session","Through responses to Class A opt-in letters mailed out to all Class A eligible customers, customers responded wanting; better understanding of the ICI initiative, forecasted GA savings, more information on peak saving opportunities\n\n","Although our communities are small, we do have some larger industrial customers as well. Lakeland has actively engaged these customers through a large user session, as well as a small targeted gathering of eligible Class A customers to discuss Class A opportunity and battery storage, leading to large savings on their invoices. We are pleased to be able to say all of our Class A eligible customers have opted in due to our due diligence in perusing and educating them on the benefits. \n\n- Invested time and dollars - 2017 Class A Customer Session\n    -> Thursday May 25th 2017, information session on opting-in as a Class A Customer\n    -> Partnering with the IESO, session was to ensure all information regarding Class A and potential ICI program were communicated effectively and efficiently\n    -> Providing information and resources to these customers, ensuring all sectors are aware of what is available to them\n    -> All eligible customers; Lofthouse Brass - Burk's Falls, Uponor Infra - Huntsville, Gravenhurst Plastics - Bracebridge, West Parry Sound Hospital - Parry Sound, Fenner Dunlop - Bracebridge all elected to opt-in after receiving information at the session and in-person follow-up afterwards.        \n\n- Invested time - throughout 2017 working with each Class A customer regarding (ICI)\n    -> Proactively visited eligible customers in person at their business\n    -> Discussed IESO initiatives - Class A peak shaving opportunities\n    -> Working with our customers and third party AMP Solar to provide peak shaving solutions.\n  \n"]
["South Georgian Bay Muskoka Regional Planning (IESO) meeting\n","Lakeland Power worked closely with the Regional Planning working group to ensure Lakeland Power's customers were represented and had a voice to the IESO with regards to reliability and growth constraint issues in this area. \n\n\n\n\n","South Georgian Bay Muskoka Regional Planning (IESO) meeting September 26 2016 - attendees - Committee Mayor Bob Young, Hydro One, Lakeland Power, IESO, Power Stream, Orillia Power, Midland, Veridian, Lakeland Power's Operations Manager and Vice President attended and contributed to all planning sessions.\n- Future capital expense - Achievable Potential Study    -> Since the final South Georgian Bay Muskoka Regional Infrastructure Plan (RIP) report was submitted - August 2018, Lakeland Power has been asked by the IESO to lead the next level of the Achievable Potential (APS) study for the Parry Sound / Muskoka region between Parry Sound and Waubaushene\n    -> This study will ensure that not only the IESO and LDCs are on the same level of understanding of the restraints in Lakeland Power's service area, but just as important, our customers.\n"]
["COMMUNITY ENGAGEMENT",null,"    "]
["Ongoing Community Support\n\n","From our Customer Satisfaction Surveys, engaging with customers at community events and on a personal level within our communities (in the grocery store, at the kids soccer game, social gatherings) we have identified that our customers feel our involvement and presence in the community is important.\n\n\n","Our municipalities have their own unique charm, character and identity which Lakeland Power embraces and tries to preserve with its presence and customer engagement. We sponsor many local youth sports leagues and other community programs (see Community Sponsorship). We provide public school safety and conservation information sessions. We organize food drives and donate to local shelters. We have made social service contributions over and above LEAP and getting into the community with customer information sessions. Lakeland tries in all ways to contribute to community health.\n\nThe employees of Lakeland Power make up part of the small communities we serve giving us a vested interest in the health and welfare of our residents and the local economy. As Lakeland Power staff are part of the friends and families that make up our local culture, we are always giving and receiving feedback on Lakeland Power’s community involvement as well as listening to what’s going on and using that customer voice to adapt our business processes and plans. We volunteer together, chat to each other in line at the grocery store, and see each other at local events and social gatherings. Lakeland Power is constantly engaged with its customers because we are its customers. \n\n\n   "]
["School Visit\n","Through feedback from customer care, the customer satisfaction surveys and conversations with the local school boards, we identified a need for Lakeland Power to be part of the communities it serves. Schools felt kids should know more about safety and conservation, wanted to include conservation and electrical safety within their curriculum. ","Invested time - local school presentations. Lakeland Power Conservation Officer and Engineer Technician presented for local schools on safety and conservation in the class room setting and sometimes outside at the local generation plant.  "]
["Community Sponsorship\n","Customers feel it is important for Lakeland to give back to the local community ","- Invested dollars - Sponsorship in the communities we serve;\n    -> As Lakeland Power staff are part of the friends and families that make up our local culture, we are always giving and receiving feedback on Lakeland Power’s community involvement as well as listening to what’s going on and using that customer voice to adapt our business processes and plans. We volunteer together,  we chat to each other in line at the grocery store and see each other at local events and social gatherings. Lakeland Power is constantly engaged with its customers because we are its customers. \n    -> Lakeland Power continues to contribute annually to many local institutions in all six of its municipalities. \n    -> In 2017, we contributed over 9K to; Parry Sound Town- Sound of Winter, Bracebridge Business Improvement- Fire & Ice Festival 2017, Muskoka Hornets Baseball, Huntsville Festival of the arts - Willy Wonka, Bracebridge Hockey novice bears, Parry Sound Festival of the Sound, Parry Sound Area Annual Gala, Huntsville Theatre Company, No Good Productions - wrestling, Huntsville Soccer Club, Huntsville Festival of the arts - Platinum, Membership 2017, Orillia Hawks Girls Hockey, Parry Sound Dragon Boat Festival, Parry Sound Friendship, Magnetawan Soap Box Derby, Parry Sound Georgian Nordic Race Team , Old-timers Benefit Hockey Campaign, Parry Sound Town of - Soap Box derby, Huntsville Chamber of Commerce - Mayor's golf tour., Rotary Club of Huntsville - TV-internet auction, Opening Doors for the Young Women of Muskoka, Bracebridge Business Improvement- Fire & Ice Festival 2018, Muskoka Stretchers 2018."]
["Ongoing Customer Engagement / Events\n\n\n","Through feedback from customer care, the customer satisfaction surveys and conversations with the local school boards, we identified a preference for Lakeland Power to be part of the communities it serves. ","Since 2015 Lakeland Power has taken part in a large number of events and community engagements, from Home and Cottage shows to General customer information sessions.  This engagement has always been important to Lakeland and we strive to expand our participation in community events.  Many of Lakeland employees attend these events with their families as we are all part of a close community.  At each of the events Lakeland gains more information about its customers and is able to communicate Conservation and safety at many different levels whilst also answering questions regarding rates, infrastructure and general billing enquiries.  Some of the events listed included Lakeland Powers bucket truck rides and Conservation tent.  Combined Lakeland was able to reach out to children and adults alike. \n\nMay 2015 - Home and Cottage Show - Parry Sound, May 2015 - Family Picnic - Bracebridge, June 2015 - Canada Day - Sundridge, July 2015 - Rotary Dock Fest - Huntsville, July 2015 - Santa fest - Bracebridge, July 2015 - Canada Day - Bracebridge, July - Canada Day - Huntsville, July 2015 -Huntsville Place Mall - Home and Cottage general information, September 2015 - Huntsville Fall Fair, September 2015 - Bracebridge Colourfest, Sep 2015 - Magnetawan Fall Fair, September 2015 - Bracebridge Fall Fair, May 2016 - Family Picnic Bracebridge, June 2016 - Parry Sound Open Streets, June 2016 - Band on the Run - Huntsville, July 2016 - Rotary Dock Fest - Huntsville, July 2016 - Santafest - Bracebridge, July 2016 - Home and Cottage Show, September 2016 - Huntsville Fall Fair, June 2017 - Parry Sound Open Street, June 2017 - Senior Wellness Fair, July 2017 - Canada Day Burk's Falls, July 2017 - Canada Day - Magnetawan, July 2017 - Santafest, November 2017 - Green Energy Event.\n\n"]
["Networking Events","Conversations with local contractors and small businesses in early 2015 recommended that Lakeland Power attend more networking events.","Lakeland Power has become a member of all local Chambers\n    -> This has allowed Lakeland Power to channel communication via e-blasts , and attend networking events.\n    -> In 2016 Lakeland Power collaborated with another local business and had an open house.\n    -> During this open house Lakeland Power's staff were able to discuss any problems/concerns and accomplishments.\n    -> Lakeland Power continued to work with local Chambers."]
["CONSERVATION INITIATIVES"]
["SaveOnEnergy General Marketing","Through our customer care feedback from residential and small business customers, as well as through general conversations with contractors, our energy manager, our own staff, we have learned that they, as well as our Shareholders / Municipalities were asking for details, and more information on Save on Energy programs and funding programs for home and business assistance. \n\n"," A large part of a small community’s health and charm is its small businesses. Lakeland Power works very closely with its very seasonal local shops and owners to ensure they stay in business. Payment plans and close active involvement with rolling out all available small business CDM incentive offerings is a priority for us.  \n- Invested time and dollars -  to increase CDM activity in each of the municipalities\n    -> Resulting in Lakeland Power reaching 74% of its target at midterm (@2018)\n    -> By engaging our customers our verified results show; 11748279 kWh net energy savings\n    -> Started the cheque presentation program in 2016, a great success.  It's helping by developing our social media outreach and has educated our customers on what other Lakeland Power customers were achieving.  \n    -> Customers also appreciate the in-person interaction with Lakeland Power employees (ranging from the CEO, CFO, COO and operation team). \n    -> We enhanced the cheque program to include a survey.  This survey will take place after the cheque presentation has taken place and will be in person.  This survey will include not just conservation but safety, operations, and customer service and provide an open conversation.\n    -> Lakeland Power also offers an Energy Manager to assist customers  on potential SaveOnEnergy opportunities.\n\n   (CONTINUED BELOW)\n\n\n\n\n\n\n"]
[null,null,"Lakeland Power has always seen the importance of providing up-to date, relevant information to its customers.  Launching into the Conservation First Framework, to meet the needs of our customers, we decided to take a slightly different approach to conservation engagement.  Moving into all areas of engagement including; radio, print material, press releases, paper adverts, social media, improved website, information sessions, site visits.  Below we have listed a sample of marketing efforts: \n\nAugust 2015 - Small Business Lighting, Newspaper Ads, August 2015 - What's Up Geotagging - Muskoka, August 2015 -  Moose  FM SaveOnEnergy, August 2015 - Huntsville Lake of Bays Chamber of Commerce - Small Business Lighting, August 2015 - North Star Beacon - SaveOnEnergy, August 2015 - What's Up Muskoka - Peak Saver, August 2015 - Bracebridge Chamber of Commerce Small Business Lighting, August 2015 - Weekender - Peak Saver advert, September 2015 - Moose FM Radio Ad - Coupons ads. October 2015 - SaveonEnergy Coupon Paper ads in Huntsville, Bracebridge, Parry Sound, Burk's Falls, Sundridge and Magnetawan, April 2016 - Coupon Newspaper Ads, April 2016 - E-Sign for Coupons, May 2016 - E-Sign for Kilowattway.ca, June 2016 - School - SOE Presentation, October 2016 - Coupon in-store Parry Sound, October 2016 - Coupon in-store Burk's Falls, October 2016 - Coupon in-store Sundridge, October 2016 - E-Sign coupons, December 2016 - Bill Insert - HAP, December 2016 - SBL Press Release, April 2017 - Coupon Newspaper Ads, April 2017 - E-Sign coupons, June 2017 - Tips sheets for SOE bags / giveaways, August 2017 - HAP Bill Insert, October 2017 - Coupon Newspaper ads, October 2017 - E-Sign for coupons."]
["SaveOnEnergy Customer Contact\n","- During the development of the CFF marketing plan, the importance of face to face meetings became apparent. \n-  Lakeland has always made the CDM officer / administrator available to its customers to answer questions and to assist when needed.  We started to become aware that our customers want us to go to them.   ","- 2016 - Lakeland Power reached out directly to its customers via personal phone calls\n- Invested time and dollars - direct customer contact\n    -> From the 2016 outreach, meetings were set up to discuss customer needs and wants making sure that the customers understood the programs available to them.\n    -> We provide start to finish assistance with any application\n    -> Please note that this represent all customer sectors.\n    -> To ensure Lakeland Power staff are educated on SaveOnEnergy programs, internal information sessions take place - ensures that not only does our customer service team have the required information to share with the customer, but the lines staff and engineering teams also have the knowledge.\n    -> Working with local contractors Lakeland Power ensures that current, accurate details are communicated to its customers via this important outlet.  Lakeland Power offers training to local contractors on all SaveOnEnergy programs.\n    -> Lakeland Power is on target to meet its CDM mandate ahead of schedule primarily because of the consistent messaging and communication with our customers on the programs available to them.  \n    -> Lakeland's team also represents Lakeland Residential customers. \n\n"]
["Roving Energy Manager","Both residential and business customers requests for assistance with CDM offerings; available programs, requirements, paperwork","Investment in REM - with CHEC\n    -> REM performs site visits, assesses sites for potential energy savings, reports to the utility\n    -> Has assisted with meeting 70% of our CDM targets ahead of schedule\n    -> Assists in meeting customer CDM needs."]
["ONLINE COMMUNICATION"]
["Website","Through our ongoing customer care feedback, we have identified a need to provide customers with more easily accessible information on billing, operations, conservation, and self-serve options. We also identified a need for dissemination of outage information as well as consumer notifications.  "," Capital investment - 2016/2017 - Lakeland Power website development; \n    -> More robust billing section including bill breakdown, conservation information, financial assistance options.  \n    -> Conservation information; SaveOnEnergy, Links for grants and funding resources \n    -> Safety - Call Before you Dig\n    -> Time of Use Holiday times and rates\n    -> More robust self-serve section - residential & commercial \n    -> Contractor compliance & Call Before you Dig\n    -> Outages and safety\n    -> Financial assistance options; OESP, LEAP, Community resources\n    -> Corporate information; Scorecard, Policies and Regulatory info, Lakeland Power mission & vision\n    -> Community session materials\n    -> 'How are we doing' chat function\n    -> Latest News rolling banner displaying notifications regarding scams, outages\nThe website is a dynamic environment where we make changes on an ongoing basis; updating information and making changes based on customers needs and preferences. \n- The Lakeland Power website development started in 2016 and has gone through many stages to ensure that the information wanted by our customers is actually the information we provide.  The first website was launched early 2016. -- - The Lakeland Power team felt that after the customer information sessions that took place in November 2016, the website required more details on customer programs and needed to reflect the customer more.  Therefore, the website was re-developed and launched in 2017, with a fantastic response. The website is not static and is constantly updated to reflect the voice of the customer.  New functions include; direct question survey (How are we doing?) Outage Map, Online Billing details, Self-Service functions, information for financial assistance, links to funding opportunities,  social media live feed, links to conservation program information, Latest News blog, and much more.  \n"]
["Online Portal","Through our ongoing customer care, we have identified a need to provide customers with more readily available information with regards to their bill,  usage, and conservation information. Also identified a need for improved e-billing and self-serve options.","Capital Investment 2014 & 2017 - improved online portal; customers can more readily access their information; billing history and usage. Allows for better understanding and management of usage and lower bills. Further enhances customer education and control over usage.  Self-serve options on the portal allow customers to go paperless and sign themselves up for e-Billing as well as update their account information.\n"]
["Facebook Live Event\n","From our community sessions, we identified a need to reach out to customers of different demographics in different ways. \n\n\n\n","- Invested time and resources - March 2018 Facebook Live Event. We felt this was a new and different method of communicating with our customers. \n    -> Discussed billing, rates, CDM, operations and capital projects\n    -> Q & A for customers while streaming live.\n\n"]
["E-Blasts","From our community sessions, we identified a need to reach out to customers of different demographics in different ways. \n","- Invested time and resources - e-Blasts\n    -> Information updates as required, outage notification, non-scheduled outage post update (causes/remedies) , scam notifications , tree trimming notifications, conservation Initiatives \n    -> Chamber of Commerce e-Blasts for customer events.\n\n\n\n"]
["Social Media","Through our ongoing customer care feedback, face-to-face community engagement, we identified our customers preference for current information events, industry happenings, outages, CDM program information, conservation initiatives. Additionally, at our and community information sessions it was identified that Lakeland's diverse customer group requires different communication outlets; participation was lower in certain municipalities and higher in others. The customer voice identified via customers questions & feedback at the sessions, was to offer more information via the Lakeland Power website, social media and events \n\n","Invested time and dollars - enhanced Social Media presence\n    ->Lakeland Power has increased use of social media, 2015/2016 - employed a social media specialist to manage our social media posts and replies, and to assist in engaging our customers using an electronic method, linking communications back to our website, all to help enhance the customer education requested by our customers on the topics mentioned in this summary. \n    -> Offering wider penetration to residential and business customers; Twitter, Facebook, Hootsuite\n    -> Conservation, outage and scam notification posts (example: Pushed out information on Electrical Inspection Scam)\n    -> Created a new social media policy \n    -> Posts highlighting; customer events, CDM programs, outage notices, regulatory notices, safety, community events\n    -> Time of Use Holiday times and rates\n    -> Reduced call volume from 2015 to 2017 as it's been more heavily used\n\n- Since 2014 Lakeland Powers' social media efforts have developed.  This is another resource for Lakeland Power's diverse customer group. Late 2017 Lakeland Power identified via general conversations with not only customers but also Lakeland Power staff, that trying Facebook live might be a good channel for communication.  Early 2018 Lakeland Power held its first Facebook Live event covering Operations, Customer Service and CDM.  This outlet allowed customers to talk to us during the event.  It was a great success.  Without taking the steps to understand what the customer wants, Lakeland Power would never have identified this.\n \n\n\n\n\n"]
["INDIRECT CUSTOMER COMMUNICATION\n\n\n"]
["Print Media\n\n\n\n","Customers expressed their desire for more information on when and how they can reach us directly over the holiday season","- Investment in time and dollars - print media\n    -> Local newspaper ads for Christmas hours of operation to ensure customers know when they can contact us directly during the extended holiday period.\n    -> Lakeland Power also sends bill inserts to educate our customers on upcoming events; community sessions, CDM program information, and our yearly Customer Education insert in which we answer\n        some of the more common questions our CSR's answer on a daily basis; bill breakdown, loss factor, debt retirement, rate explanations. "]
["Bill Inserts","Through our ongoing customer care contact, we have identified the need for customer education on energy literacy, and a desire for CDM program information, . ","- Invested time and dollars - 2014 (and onwards) - annual bill insert\n    -> provides customer education, billing & conservation information to reduce bills\n    -> 2014 Efficiency Tips and Tools - Saving on Energy at Home\n    -> 2015 Info on E-Billing - giving customers increased information to help them budget better, pay bills sooner, avoid collections fees\n    -> 2016 Rates breakdown and reference to newly developed website (see Website section below) \n    -> 2017/18 Billing info & Facebook Live event.\n"]
["Customer Satisfaction Survey","- Customer Satisfaction Surveys of our low-volume customers have been conducted by a third party RedHead Media. These surveys allow us to assess our performance and identify where we can improve and what we are doing well. \n- We have been able to identify price, reliability, customer service, system upgrades, customer education, and community involvement as areas of importance to our customers.\n- There are opportunities improve in many of the areas including outage management, improved customer education, and continued community involvement.  ","Lakeland has used the survey results to assist in making decisions on which areas to focus on for improvements. Education bill inserts, the new website, improved online portal, and increased social media presence have all been driven from information and data from the surveys. \n- Increased efficiencies through operational and billing system upgrades have also taken direction from our customers desire for increased reliability.\n- We have had our third party provider RedHead media provide a customer engagement report which we can work from to help direct our improvement initiatives."]
["ESA Survey"," Invested time and dollars - ESA Survey\n-> 2016 Electrical Safety Survey - Completed by RedHead Media. Overall, the results showed that our customer had a good knowledge of of electrical safety.\n","Although the survey results indicated our customers have a good knowledge of electrical safety, for Lakeland Power safety is at our core. We will keep being  proactive about safety, ensuring there is safety information on our website and continue with our safety information in schools and community events.  We are also looking at safety videos on the website as a method of education."]
["INNOVATION"]
["Innovation Ideas\n","In conversation with our municipalities, some shareholders have expressed an interest in innovative technologies. \n- The Town of Bracebridge asked us to help install level 3 charges (fast chargers) as a solution to affordability control and demand\n- Local businesses have asked us about the possibility of EV's for their businesses\n- The Town of Huntsville as indicated through their Sustainability Report -  energy, generation, environment are important to them\n- Town of Parry Sound have confirmed interest in net metering and virtual net metering","- Looking into EV's - 2018/2019\n    -> We are assisting the Town of Bracebridge to investigate EV chargers\n    -> Tesla have agreed to give us charging stations - LPDL have been working with them - not a strong enough business case yet\n    -> Local business interested in this too\n- Reviewing net metering and virtual net metering regulations\n    -> Assisting Town of Parry Sound in their interest to make a contribution to clean renewable for the Ontario grid \n- Coast Guard (Parry Sound)\n    -> Involved in impact assessment for Coast Guard\n    -> Net Metering set-up at the Parry Sound location \n- Line sensor technology;\n    -> Better monitoring of phase imbalances that could be corrected reducing losses and stabilizing voltage \n    -> Assist with outage management and improve grid efficiency\n    -> Result in a faster response for trouble calls reducing outage time, and reducing  financial loss for industrial customers\n- Innovation Enabling technologies and communication infrastructure\n    -> LPDL ability to incite change on behalf of our customers through innovation, enabling new technologies\n    -> Increased reliability through consumer control\n    -> Potential to reduce costs and price through adaptive infrastructure, reduced line loss, increased consumer control of demand, ability to shift load, reduce bill\n-Lakeland Power has been asked by the IESO to lead the next level of the Achievable\n        Potential (APS) study for the Parry Sound / Muskoka region between Parry Sound and Waubaushene\n    -> This study will ensure that not only the IESO and LDCs are on the same level of understanding of the restraints in Lakeland Power's service area, but just as important, our customers.\n\n\n\n\n\n\n\n\n\n\n\n\n"]

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["General Instructions to MIFRS Appendices"]
["Types of Schedules to File"]
[]
["The purpose of this tab is to provide general instructions.  The specific instructions to each appendix are listed in footnotes of each appendix."]
[]
["The typical applicant is expected to have made capitalization and depreciation policy changes under CGAAP as permitted by the Board on January 1, 2012 or mandated by the Board by January 1, 2013, and adopted IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  Some distributors filing for 2018 rates have rebased with these accounting changes reflected in a prior rebasing application.  If that is the case, information relating to pre-accounting policy changes is not generally required.  The information to be provided by applicants will depend on when the accounting policy changes were made and when they last rebased.  In general, applicants should provide the following information in the appendices: "]
[]
[]
[null,null,null,null,"Reflecting Accounting Policy Changes in Current Application",null,"Reflected Accounting Policy Changes in Prior Application3"]
[null,null,null,null,"Accounting Policy Changes in 2012 and Adopted IFRS in 2015","Accounting Policy Changes in 2013 and Adopted IFRS in 2015","Adopted IFRS in 2015"]
["Information to be filed in 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.  "]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,"Parry Sound ONLY","Year ",2011]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",211322.6,6450.3099999999977,0,217772.91,null,-21885.08,-49213.23,0,-71098.31,{"$f":"G18+L18","v":146674.6}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",35048,null,0,35048,null,-34688,-20,0,-34708,340]
["N/A",1805,"Land",74305,null,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",null,null,0,0,null,null,null,0,0,0]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",1843856.53,1994.4,0,1845850.93,null,-1059360.8,-47351.96,0,-1106712.76,739138.16999999993]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",1828597.1,75916.960000000006,0,1904514.06,null,-1104406.01,-59092.23,0,-1163498.24,741015.82000000007]
[47,1835,"Overhead Conductors & Devices",2384876.96,61218.46,0,2446095.42,null,-1608981.84,-73484.09,0,-1682465.9300000002,763629.48999999976]
[47,1840,"Underground Conduit",599153.87,302.16000000000003,0,599456.03,null,-354766.9,-22982.35,0,-377749.25,221706.78000000003]
[47,1845,"Underground Conductors & Devices",803905.99,6983.24,0,810889.23,null,-455829.18,-31010.82,0,-486840,324049.23]
[47,1850,"Line Transformers",2241881.91,118846.2,0,2360728.1100000003,null,-1507495.48,-70892.34,0,-1578387.82,782340.29000000027]
[47,1855,"Services (Overhead & Underground)",1328360.74,11180.23,0,1339540.97,null,-896554.91,-42635.22,0,-939190.13,400350.83999999997]
[47,1860,"Meters",403759.57,8220.94,-137359.98000000001,274620.53000000003,null,-60251.72,-15715.88,0,{"$f":"I32+J32+K32","v":-75967.600000000006},198652.93000000002]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,null,null,null,0,0,0]
[13,1910,"Leasehold Improvements",0,5341.62,0,5341.62,null,0,0,0,0,5341.62]
[8,1915,"Office Furniture & Equipment (10 years)",10061.75,4948.1000000000004,0,15009.85,null,-1006.18,-2259.7600000000002,0,-3265.94,11743.91]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",24997.61,10264.040000000001,0,35261.65,null,-6759.14,-7874.99,0,-14634.130000000001,20627.52]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",264736.46999999997,28172.22,0,292908.68999999994,null,-21896.33,-45553.440000000002,0,-67449.77,225458.91999999993]
[8,1935,"Stores Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",1954.56,0,0,1954.56,null,-195.46,-390.91,0,-586.37,1368.19]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",null,null,0,0,null,null,null,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,0,0,null,null,null,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,null,0,0,null,0,null,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-835036,-74067,0,-909103,null,168503.43,33989,0,202492.43,-706610.57000000007]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",2121,13387,0,15508,null,0,0,0,0,15508]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":11223903.660000002},{"$f":"SUM(E17:E57)","v":279158.87999999989},{"$f":"SUM(F17:F57)","v":-137359.98000000001},{"$f":"SUM(G17:G57)","v":11365702.560000001},null,{"$f":"SUM(I17:I57)","v":-6965573.6000000006},{"$f":"SUM(J17:J57)","v":-434488.22},{"$f":"SUM(K17:K57)","v":0},{"$f":"SUM(L17:L57)","v":-7400061.8200000003},{"$f":"SUM(M17:M57)","v":3965640.7399999993}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":11223903.660000002},{"$f":"SUM(E58:E60)","v":279158.87999999989},{"$f":"SUM(F58:F60)","v":-137359.98000000001},{"$f":"SUM(G58:G60)","v":11365702.560000001},null,{"$f":"SUM(I58:I60)","v":-6965573.6000000006},{"$f":"SUM(J58:J60)","v":-434488.22},{"$f":"SUM(K58:K60)","v":0},{"$f":"SUM(L58:L60)","v":-7400061.8200000003},{"$f":"SUM(M58:M60)","v":3965640.7399999993}]
[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,{"$f":"J61+J62","v":-434488.22}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-45553.440000000002}]
[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":-388934.77999999997}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2012PS.","index":11,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,"Parry Sound ONLY","Year ",2012]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",217772.91,3592,0,221364.91,null,-71098.31,-50191.46,0,-121289.76999999999,100075.14000000001]
["CEC",1612,"Land Rights (Formally known as Account 1906)",35048,null,0,35048,null,-34708,-20.02,0,-34728.019999999997,319.9800000000032]
["N/A",1805,"Land",74305,null,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",0,null,0,0,null,0,0,0,0,0]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",1845850.93,0,0,1845850.93,null,-1106712.76,-44505.36,0,-1151218.1200000001,694632.80999999982]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",1904514.06,103337.29,-960317.28,1047534.0700000001,null,-1163498.24,-60899.300000000047,960317.27,-264080.27,783453.8]
[47,1835,"Overhead Conductors & Devices",2446095.42,107453.79,-1320119.8400000001,1233429.3699999999,null,-1682465.9300000002,-74176.969999999972,1320337.23,-436305.67000000016,797123.69999999972]
[47,1840,"Underground Conduit",599456.03,30,-169831.97,429654.06000000006,null,-377749.25,-22829.170000000013,169831.97,-230746.45000000004,198907.61000000002]
[47,1845,"Underground Conductors & Devices",810889.23,1502.58,-412760.76,399631.04999999993,null,-486840,-30978.549999999988,412760.76,-105057.78999999998,294573.25999999995]
[47,1850,"Line Transformers",2360728.1100000003,92385.01,-509139.47,1943973.6500000001,null,-1578387.82,-71413.989999999991,509139.47,-1140662.3400000001,803311.31]
[47,1855,"Services (Overhead & Underground)",1339540.97,19163.939999999999,0,1358704.91,null,-939190.13,-41956.47,0,-981146.6,377558.30999999994]
[47,1860,"Meters",274620.53000000003,9521.0299999999697,0,284141.56,null,-75967.600000000006,-16282.89,0,-92250.49,191891.07]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",5341.62,41910.550000000003,0,47252.170000000006,null,0,0,0,0,47252.170000000006]
[8,1915,"Office Furniture & Equipment (10 years)",15009.85,470,0,15479.85,null,-3265.94,-2558.17,0,-5824.1100000000006,9655.74]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",35261.65,5206.9399999999996,0,40468.590000000004,null,-14634.130000000001,-8137.78,0,-22771.91,17696.680000000004]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",292908.68999999994,0,0,292908.68999999994,null,-67449.77,-41132.04,0,-108581.81,184326.87999999995]
[8,1935,"Stores Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",1954.56,0,0,1954.56,null,-586.37,-390.92,0,-977.29,977.27]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",0,null,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,null,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-909103,-32413.1,0,-941516.1,null,202492.43,37608.67,0,240101.09999999998,-701415]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",15508,101962,0,117470,null,0,0,0,0,117470]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":11365702.560000001},{"$f":"SUM(E17:E57)","v":454122.02999999997},{"$f":"SUM(F17:F57)","v":-3372169.3200000003},{"$f":"SUM(G17:G57)","v":8447655.2699999996},null,{"$f":"SUM(I17:I57)","v":-7400061.8200000003},{"$f":"SUM(J17:J57)","v":-427864.42000000004},{"$f":"SUM(K17:K57)","v":3372386.7},{"$f":"SUM(L17:L57)","v":-4455539.540000001},{"$f":"SUM(M17:M57)","v":3992115.7299999986}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":11365702.560000001},{"$f":"SUM(E58:E60)","v":454122.02999999997},{"$f":"SUM(F58:F60)","v":-3372169.3200000003},{"$f":"SUM(G58:G60)","v":8447655.2699999996},null,{"$f":"SUM(I58:I60)","v":-7400061.8200000003},{"$f":"SUM(J58:J60)","v":-427864.42000000004},{"$f":"SUM(K58:K60)","v":3372386.7},{"$f":"SUM(L58:L60)","v":-4455539.540000001},{"$f":"SUM(M58:M60)","v":3992115.7299999986}]
[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,{"$f":"J61+J62","v":-427864.42000000004}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-41132.04}]
[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":-386732.38000000006}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2013PS","index":12,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:","Table 11"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",17]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,"Parry Sound ONLY","Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",221364.6,151262.21,0,372626.81,null,-121289.77,-65523.16,0,-186812.93,185813.88]
["CEC",1612,"Land Rights (Formally known as Account 1906)",35048,null,0,35048,null,-34728.050000000003,-20,0,-34748.050000000003,299.94999999999709]
["N/A",1805,"Land",74305,null,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",null,null,0,0,null,0,0,0,0,0]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",1845850.93,31963,0,1877813.93,null,-1151218.1200000001,-24130.15,0,-1175348.27,702465.65999999992]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",1047533.5899999999,67610,0,1115143.5899999999,null,-264080.27,-47862.18,0,-311942.45,803201.1399999999]
[47,1835,"Overhead Conductors & Devices",1233429.5299999998,67589.95,0,1301019.4799999997,null,-436305.67,-36803.449999999997,0,-473109.12,827910.35999999975]
[47,1840,"Underground Conduit",429654.07,22153.07,0,451807.14,null,-230746.41,-8590.02,0,-239336.43,212470.71000000002]
[47,1845,"Underground Conductors & Devices",399631.05,28044.97,0,427676.02,null,-105057.79,-18855.59,0,-123913.37999999999,303762.64]
[47,1850,"Line Transformers",1943973.65,39421.519999999997,0,1983395.17,null,-1140662.3400000001,-50053.41,0,-1190715.75,792679.41999999993]
[47,1855,"Services (Overhead & Underground)",1358704.91,33626.58,0,1392331.49,null,-981146.6,-29110.639999999999,0,-1010257.24,382074.25]
[47,1860,"Meters",284141.87999999989,889083.71,0,1173225.5899999999,null,-92250.49,-74087.289999999994,{"$f":"-187711.92-J32","v":-113624.63000000002},-279962.41000000003,893263.17999999982]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",47252,69346,0,116598,null,0,0,0,0,116598]
[8,1915,"Office Furniture & Equipment (10 years)",15479.85,0,0,15479.85,null,-5824.11,-2554.16,0,-8378.27,7101.58]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",40468.589999999997,100564.18,0,141032.76999999999,null,-22771.91,-16917.439999999999,{"$f":"-82025.71-J39","v":-65108.270000000004},-104797.62,36235.149999999994]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",292908.68999999994,90593,0,383501.68999999994,null,-108581.81000000001,-40108.800000000003,0,-148690.61000000002,234811.07999999993]
[8,1935,"Stores Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",1954.56,0,0,1954.56,null,-977.29,-390.96,0,-1368.25,586.30999999999995]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",null,null,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,null,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-941515.98000000045,-53427.85,0,-994943.83000000042,null,240101.1,20108.16,0,260209.26,-734734.57000000041]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",117470,30184,0,147654,null,0,0,0,0,147654]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":8447654.9199999999},{"$f":"SUM(E17:E57)","v":1568014.3399999999},{"$f":"SUM(F17:F57)","v":0},{"$f":"SUM(G17:G57)","v":10015669.259999998},null,{"$f":"SUM(I17:I57)","v":-4455539.53},{"$f":"SUM(J17:J57)","v":-394899.08999999997},{"$f":"SUM(K17:K57)","v":-178732.90000000002},{"$f":"SUM(L17:L57)","v":-5029171.5200000005},{"$f":"SUM(M17:M57)","v":4986497.7399999993}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":8447654.9199999999},{"$f":"SUM(E58:E60)","v":1568014.3399999999},{"$f":"SUM(F58:F60)","v":0},{"$f":"SUM(G58:G60)","v":10015669.259999998},null,{"$f":"SUM(I58:I60)","v":-4455539.53},{"$f":"SUM(J58:J60)","v":-394899.08999999997},{"$f":"SUM(K58:K60)","v":-178732.90000000002},{"$f":"SUM(L58:L60)","v":-5029171.5200000005},{"$f":"SUM(M58:M60)","v":4986497.7399999993}]
[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,{"$f":"J61+J62","v":-394899.08999999997}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-40108.800000000003}]
[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":-354790.29}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2013 LP","index":13,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:","Table 12"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",18]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,"LAKELAND ONLY","Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",503929.46,38352,0,542281.46,null,-300050.45,-77750.73,0,-377801.18,164480.27999999997]
["CEC",1612,"Land Rights (Formally known as Account 1906)",516004.01,4031.24,0,520035.25,null,-15146.51,0,0,-15146.51,504888.74]
["N/A",1805,"Land",null,null,0,0,null,0,0,0,0,0]
[47,1808,"Buildings",1838810.37,2996,0,1841806.37,null,-242964.56000000003,-66938.649999999994,0,-309903.21000000002,1531903.1600000001]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3268437.05,86854.22,0,3355291.27,null,-958600.01,-70010.899999999994,0,-1028610.91,2326680.36]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",6184783.4100000001,308171.78999999998,0,6492955.2000000002,null,-2986305.26,-127759.99,0,-3114065.25,3378889.95]
[47,1835,"Overhead Conductors & Devices",3609945.47,236980.69,0,3846926.16,null,-1110463.4099999999,-79499.009999999995,0,-1189962.42,2656963.7400000002]
[47,1840,"Underground Conduit",3345310.99,86586.84,0,3431897.83,null,-1554216.81,-68128.34,0,-1622345.1500000001,1809552.68]
[47,1845,"Underground Conductors & Devices",2329453.44,199229.26,0,2528682.7000000002,null,-580755.43999999994,-63218.27,0,-643973.71,1884708.9900000002]
[47,1850,"Line Transformers",6717845.4400000004,294132.96000000002,0,7011978.4000000004,null,-2402829.5699999998,-150525.31,0,-2553354.88,4458623.5200000005]
[47,1855,"Services (Overhead & Underground)",702568.9,80356.34,0,782925.24,null,-134756.69,-15127.75,0,-149884.44,633040.80000000005]
[47,1860,"Meters",1905681.12,44720.29,0,1950401.4100000001,null,-340333.73,-126225.64,0,-466559.37,1483842.04]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",278455.26,0,0,278455.26,null,0,0,0,0,278455.26]
[47,1908,"Buildings & Fixtures",179606.28,0,0,179606.28,null,-60816.959999999999,-9665.6,0,-70482.559999999998,109123.72]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",232042.97,0,0,232042.97,null,-140357.73000000001,-14196.41,0,-154554.14000000001,77488.829999999987]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",418858.69,8361.0499999999993,0,427219.74,null,-376386.34,-19230.46,0,-395616.80000000005,31602.939999999944]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",1210262.31,281650,0,1491912.31,null,-783322.06,-96661.64,0,-879983.70000000007,611928.61]
[8,1935,"Stores Equipment",10960.38,0,0,10960.38,null,-9396.0300000000007,-819.89,0,-10215.92,744.45999999999913]
[8,1940,"Tools, Shop & Garage Equipment",261627.61,0,0,261627.61,null,-188133.79,-12670.14,0,-200803.93,60823.679999999993]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",188720.87,644.78,0,189365.65,null,-140991.29999999999,-12262.04,0,-153253.34,36112.31]
[8,1955,"Communication Equipment (Smart Meters)",410583.25,0,0,410583.25,null,-205291.63000000003,-82116.649999999994,0,-287408.28000000003,123174.96999999997]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,176033.08,0,176033.08,null,0,-8801.65,0,-8801.65,167231.43]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-6117716.0199999996,-156275.18,0,-6273991.1999999993,null,1193124.04,134014.74,0,1327138.78,-4946852.419999999]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",0,0,0,0,null,0,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":27996171.260000002},{"$f":"SUM(E17:E57)","v":1692825.3600000003},{"$f":"SUM(F17:F57)","v":0},{"$f":"SUM(G17:G57)","v":29688996.620000001},null,{"$f":"SUM(I17:I57)","v":-11337994.240000002},{"$f":"SUM(J17:J57)","v":-967594.32999999984},{"$f":"SUM(K17:K57)","v":0},{"$f":"SUM(L17:L57)","v":-12305588.57},{"$f":"SUM(M17:M57)","v":17383408.050000001}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":27996171.260000002},{"$f":"SUM(E58:E60)","v":1692825.3600000003},{"$f":"SUM(F58:F60)","v":0},{"$f":"SUM(G58:G60)","v":29688996.620000001},null,{"$f":"SUM(I58:I60)","v":-11337994.240000002},{"$f":"SUM(J58:J60)","v":-967594.32999999984},{"$f":"SUM(K58:K60)","v":0},{"$f":"SUM(L58:L60)","v":-12305588.57},{"$f":"SUM(M58:M60)","v":17383408.050000001}]
[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,{"$f":"J61+J62","v":-967594.32999999984}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-96661.64}]
[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":-870932.68999999983}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2013 MERGED","index":14,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:","Table 13"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",19]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,"MERGED","Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",725294.06,189614.21,0,914908.27,null,-421340.22000000003,-143273.89000000001,0,-564614.1100000001,350294.15999999992]
["CEC",1612,"Land Rights (Formally known as Account 1906)",551052.01,4031.24,0,555083.25,null,-49874.560000000005,-20,0,-49894.560000000005,505188.69]
["N/A",1805,"Land",74305,null,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",1838810.37,2996,0,1841806.37,null,-242964.56000000003,-66938.649999999994,0,-309903.21000000002,1531903.1600000001]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",5114288,118817.21999999997,0,5233105.22,null,-2109818.13,-94141.049999999988,0,-2203959.1799999997,3029146.04]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",7232317,375782,0,7608099,null,-3250385.53,-175622.17,0,-3426007.6999999997,4182091.3000000003]
[47,1835,"Overhead Conductors & Devices",4843375,304570,0,5147945,null,-1546769.0799999998,-116302.45999999999,0,-1663071.5399999998,3484873.46]
[47,1840,"Underground Conduit",3774965,108740,0,3883705,null,-1784963.26,-76718.36,0,-1861681.62,2022023.38]
[47,1845,"Underground Conductors & Devices",2729084,227275,0,2956359,null,-685813.23,-82073.86,0,-767887.09,2188471.91]
[47,1850,"Line Transformers",8661819,333555,0,8995374,null,-3543491.91,-200578.72,0,-3744070.6300000004,5251303.3699999992]
[47,1855,"Services (Overhead & Underground)",2061274,113983,0,2175257,null,-1115903.29,-44238.39,0,-1160141.68,1015115.3200000001]
[47,1860,"Meters",2189823,933804,0,3123627,null,-432584.22,-313937.56,0,-746521.78,2377105.2199999997]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",278455.26,0,0,278455.26,null,0,0,0,0,278455.26]
[47,1908,"Buildings & Fixtures",179606.28,0,0,179606.28,null,-60816.959999999999,-9665.6,0,-70482.559999999998,109123.72]
[13,1910,"Leasehold Improvements",47252,69346,0,116598,null,0,0,0,0,116598]
[8,1915,"Office Furniture & Equipment (10 years)",247523,0,0,247523,null,-146181.84,-16750.57,0,-162932.41,84590.59]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",459327,108926,0,568253,null,-399158.25,-101256.17000000001,0,-500414.42000000004,67838.579999999958]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",1503171,372243,0,1875414,null,-891903.87000000011,-136770.44,0,-1028674.31,846739.69]
[8,1935,"Stores Equipment",10960.38,0,0,10960.38,null,-9396.0300000000007,-819.89,0,-10215.92,744.45999999999913]
[8,1940,"Tools, Shop & Garage Equipment",263582,0,0,263582,null,-189111.08000000002,-13061.099999999999,0,-202172.18000000002,61409.819999999978]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",188720.87,644.78,0,189365.65,null,-140991.29999999999,-12262.04,0,-153253.34,36112.31]
[8,1955,"Communication Equipment (Smart Meters)",410583.25,0,0,410583.25,null,-205291.63000000003,-82116.649999999994,0,-287408.28000000003,123174.96999999997]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,176033.08,0,176033.08,null,0,-8801.65,0,-8801.65,167231.43]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-7059232,-209703,0,-7268935,null,1433225.1400000001,154122.9,0,1587348.04,-5681586.96]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",117470.12,30183.880000000005,0,147654,null,0,0,0,0,147654]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":36443825.599999994},{"$f":"SUM(E17:E57)","v":3260841.4099999997},{"$f":"SUM(F17:F57)","v":0},{"$f":"SUM(G17:G57)","v":39704667.009999998},null,{"$f":"SUM(I17:I57)","v":-15793533.809999999},{"$f":"SUM(J17:J57)","v":-1541226.3199999998},{"$f":"SUM(K17:K57)","v":0},{"$f":"SUM(L17:L57)","v":-17334760.130000003},{"$f":"SUM(M17:M57)","v":22369906.879999995}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":36443825.599999994},{"$f":"SUM(E58:E60)","v":3260841.4099999997},{"$f":"SUM(F58:F60)","v":0},{"$f":"SUM(G58:G60)","v":39704667.009999998},null,{"$f":"SUM(I58:I60)","v":-15793533.809999999},{"$f":"SUM(J58:J60)","v":-1541226.3199999998},{"$f":"SUM(K58:K60)","v":0},{"$f":"SUM(L58:L60)","v":-17334760.130000003},{"$f":"SUM(M58:M60)","v":22369906.879999995}]
[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,{"$f":"J61+J62","v":-1541226.3199999998}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-136770.44}]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,null,"Trial Balance"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J63-K66-K67","v":-1404455.88},1444564.68,40108.800000000047]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014","index":15,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:","Table 14"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",20]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",914908.27,-12733.109999999986,0,902175.16,null,-564614.1100000001,-119173.81,0,-683787.92000000016,{"$f":"G18+L18","v":218387.23999999987}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",555083.25,2226.6,0,557309.85,null,-49894.560000000005,-20.010000000000002,0,-49914.570000000007,507395.27999999997]
["N/A",1805,"Land",74305,0,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",1841806.37,4534,0,1846340.37,null,-309903.21000000002,-67013.95,0,-376917.16000000003,1469423.21]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",5233105.22,459436.14,0,5692541.3599999994,null,-2203959.1799999997,-100115.01000000001,0,-2304074.1899999995,3388467.17]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",7608099,420606.76,0,8028705.7599999998,null,-3426007.6999999997,-184470.93,0,-3610478.63,4418227.13]
[47,1835,"Overhead Conductors & Devices",5147945,341516.67,0,5489461.6699999999,null,-1663071.5399999998,-121686.52,0,-1784758.0599999998,3704703.6100000003]
[47,1840,"Underground Conduit",3883705,310613.56,0,4194318.5599999996,null,-1861681.62,-81960.289999999994,0,-1943641.9100000001,2250676.6499999994]
[47,1845,"Underground Conductors & Devices",2956359,116021.94,0,3072380.94,null,-767887.09,-85888.26999999999,0,-853775.35999999999,2218605.58]
[47,1850,"Line Transformers",8995374,405415.38,0,9400789.3800000008,null,-3744070.6300000004,-209815.84999999998,0,-3953886.4800000004,5446902.9000000004]
[47,1855,"Services (Overhead & Underground)",2175257,34293.839999999997,0,2209550.84,null,-1160141.68,-26425.010000000002,0,-1186566.69,1022984.1499999999]
[47,1860,"Meters",3123627,199787.9,0,3323414.9,null,-746521.78,-205066.84999999998,0,-951588.63,2371826.27]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",278455.26,0,0,278455.26,null,0,0,0,0,278455.26]
[47,1908,"Buildings & Fixtures",179606.28,21045,0,200651.28,null,-70482.559999999998,-9876.0499999999993,0,-80358.61,120292.67]
[13,1910,"Leasehold Improvements",116598,24941.82,0,141539.82,null,0,-14154.02,0,-14154.02,127385.8]
[8,1915,"Office Furniture & Equipment (10 years)",247523,3558,0,251081,null,-162932.41,-16584.32,0,-179516.73,71564.26999999999]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",568253,-7060,0,561193,null,-500414.42000000004,-32025.82,0,-532440.24,28752.760000000009]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",1875414,149923.81999999998,-238522.52,1786815.3,null,-1028674.31,-162235.19999999998,238522.52,-952386.99,834428.31]
[8,1935,"Stores Equipment",10960.38,0,0,10960.38,null,-10215.92,-577.21,0,-10793.130000000001,167.24999999999818]
[8,1940,"Tools, Shop & Garage Equipment",263582,20059.63,0,283641.63,null,-202172.18000000002,-13629.89,0,-215802.07,67839.56]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",189365.65,295.5,0,189661.15,null,-153253.34,-10031.23,0,-163284.57,26376.579999999987]
[8,1955,"Communication Equipment (Smart Meters)",410583.25,null,0,410583.25,null,-287408.28000000003,-82116.649999999994,0,-369524.93000000005,41058.319999999949]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",176033.08,52982.2,0,229015.27999999997,null,-8801.65,-20252.419999999998,0,-29054.07,199961.20999999996]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-7268935,-281051.61000000034,0,-7549986.6100000003,null,1587348.04,159896.48000000001,0,1747244.52,-5802742.0899999999]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",147654,-54453.84,null,93200.16,null,0,0,0,0,93200.16]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":39704667.009999998},{"$f":"SUM(E17:E57)","v":2211960.1999999997},{"$f":"SUM(F17:F57)","v":-238522.52},{"$f":"SUM(G17:G57)","v":41678104.689999998},null,{"$f":"SUM(I17:I57)","v":-17334760.130000003},{"$f":"SUM(J17:J57)","v":-1403222.8299999998},{"$f":"SUM(K17:K57)","v":238522.52},{"$f":"SUM(L17:L57)","v":-18499460.439999994},{"$f":"SUM(M17:M57)","v":23178644.249999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":39704667.009999998},{"$f":"SUM(E58:E60)","v":2211960.1999999997},{"$f":"SUM(F58:F60)","v":-238522.52},{"$f":"SUM(G58:G60)","v":41678104.689999998},null,{"$f":"SUM(I58:I60)","v":-17334760.130000003},{"$f":"SUM(J58:J60)","v":-1403222.8299999998},{"$f":"SUM(K58:K60)","v":238522.52},{"$f":"SUM(L58:L60)","v":-18499460.439999994},{"$f":"SUM(M58:M60)","v":23178644.249999996}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J61+J62","v":-1403222.8299999998}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-162235.19999999998}]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J63-K66-K67","v":-1240987.6299999999}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015","index":16,"n_rows":84,"n_cols":14,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:","Table 15"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",21]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",902175.16,22771.38,0,924946.54,null,-683787.92000000016,-85847.400000000009,0,-769635.32000000018,155311.21999999986]
["CEC",1612,"Land Rights (Formally known as Account 1906)",557309.85,18121.02,0,575430.87,null,-49914.570000000007,-20,0,-49934.570000000007,525496.30000000005]
["N/A",1805,"Land",74305,0,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",1846340.37,341649.66000000003,0,2187990.0300000003,null,-376917.16000000003,-92809.600000000006,0,-469726.76,1718263.2700000003]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",5692541.3599999994,642738.89,0,6335280.2499999991,null,-2304074.1899999995,-113892.19,0,-2417966.3799999994,3917313.8699999996]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",8028705.7599999998,712111.39,0,8740817.1500000004,null,-3610478.63,-191510.64,0,-3801989.27,4938827.8800000008]
[47,1835,"Overhead Conductors & Devices",5489461.6699999999,290371.21999999997,0,5779832.8899999997,null,-1784758.0599999998,-124341.76999999999,0,-1909099.8299999998,3870733.0599999996]
[47,1840,"Underground Conduit",4194318.5599999996,230253.32,0,4424571.88,null,-1943641.9100000001,-87335.37000000001,0,-2030977.2800000003,2393594.5999999996]
[47,1845,"Underground Conductors & Devices",3072380.94,192567.39,0,3264948.33,null,-853775.35999999999,-90102.1,0,-943877.46,2321070.87]
[47,1850,"Line Transformers",9400789.3800000008,279896.21999999997,0,9680685.6000000015,null,-3953886.4800000004,-212464.07,0,-4166350.5500000003,5514335.0500000007]
[47,1855,"Services (Overhead & Underground)",2209550.84,17567.93,0,2227118.77,null,-1186566.69,-27796.86,0,-1214363.55,1012755.22]
[47,1860,"Meters",3323414.9,100065.96,0,3423480.86,null,-951588.63,-206685.33,0,-1158273.96,2265206.9]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",278455.26,25345.56,0,303800.82,null,0,0,0,0,303800.82]
[47,1908,"Buildings & Fixtures",200651.28,22118.52,0,222769.8,null,-80358.61,-10307.68,0,-90666.290000000008,132103.50999999998]
[13,1910,"Leasehold Improvements",141539.82,-141540.21,0,-0.38999999998486601,null,-14154.02,14154.02,0,0,-0.38999999998486601,"Accumulated depreciated was reclassified to building (1808) "]
[8,1915,"Office Furniture & Equipment (10 years)",251081,21523.599999999999,0,272604.59999999998,null,-179516.73,-16323.3,0,-195840.03,76764.569999999978]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",561193,4408.59,0,565601.59,null,-532440.24,-31510.190000000002,0,-563950.42999999993,1651.1600000000326]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",1786815.3,360945.85,-86594.66,2061166.49,null,-952386.99,-192561.37,86477.99,-1058470.3699999999,1002696.1200000001]
[8,1935,"Stores Equipment",10960.38,0,0,10960.38,null,-10793.130000000001,-167.26,0,-10960.390000000001,-1.0000000002037268E-2]
[8,1940,"Tools, Shop & Garage Equipment",283641.63,15770.12,0,299411.75,null,-215802.07,-14489,0,-230291.07,69120.679999999993]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",189661.15,0,0,189661.15,null,-163284.57,-8985.7999999999993,0,-172270.37,17390.78]
[8,1955,"Communication Equipment (Smart Meters)",410583.25,0,0,410583.25,null,-369524.93000000005,-41058.33,0,-410583.26000000007,-1.0000000067520887E-2]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",229015.27999999997,25433.71,0,254448.98999999996,null,-29054.07,-24173.21,0,-53227.28,201221.70999999996]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-7549986.6100000003,-194049,0,-7744035.6100000003,null,1747244.52,165485.90000000002,0,1912730.42,-5831305.1900000004]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",93200.16,-93200,null,0.16000000000349246,null,0,0,0,0,0.16000000000349246]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":41678104.689999998},{"$f":"SUM(E17:E57)","v":2894871.1200000006},{"$f":"SUM(F17:F57)","v":-86594.66},{"$f":"SUM(G17:G57)","v":44486381.150000006},null,{"$f":"SUM(I17:I57)","v":-18499460.439999994},{"$f":"SUM(J17:J57)","v":-1392741.5499999998},{"$f":"SUM(K17:K57)","v":86477.99},{"$f":"SUM(L17:L57)","v":-19805724.000000007},{"$f":"SUM(M17:M57)","v":24680657.150000002}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":41678104.689999998},{"$f":"SUM(E58:E60)","v":2894871.1200000006},{"$f":"SUM(F58:F60)","v":-86594.66},{"$f":"SUM(G58:G60)","v":44486381.150000006},null,{"$f":"SUM(I58:I60)","v":-18499460.439999994},{"$f":"SUM(J58:J60)","v":-1392741.5499999998},{"$f":"SUM(K58:K60)","v":86477.99},{"$f":"SUM(L58:L60)","v":-19805724.000000007},{"$f":"SUM(M58:M60)","v":24680657.150000002}]
[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,{"$f":"J61+J62","v":-1392741.5499999998}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-192561.37}]
[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":-1200180.1799999997}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2016","index":17,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:","Table 16"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",22]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",924946.54,4625,0,929571.54,null,-769635.32000000018,-54938.85,0,-824574.17000000016,104997.36999999988]
["CEC",1612,"Land Rights (Formally known as Account 1906)",575430.87,-7500,null,567930.87,null,-49934.570000000007,-20,0,-49954.570000000007,517976.3]
["N/A",1805,"Land",74305,0,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",2187990.0300000003,0,0,2187990.0300000003,null,-469726.76,-81625.89,0,-551352.65,1636637.3800000004]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",6335280.2499999991,85798.65,0,6421078.8999999994,null,-2417966.3799999994,-122998.91,0,-2540965.2899999996,3880113.61]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",8740817.1500000004,627551.31000000006,0,9368368.4600000009,null,-3801989.27,-206387.79999999996,0,-4008377.07,5359991.3900000006]
[47,1835,"Overhead Conductors & Devices",5779832.8899999997,510544.18,0,6290377.0699999994,null,-1909099.8299999998,-126761.53,0,-2035861.3599999999,4254515.709999999]
[47,1840,"Underground Conduit",4424571.88,114259.98,0,4538831.8600000003,null,-2030977.2800000003,-91641.790000000008,0,-2122619.0700000003,2416212.79]
[47,1845,"Underground Conductors & Devices",3264948.33,299403.74,0,3564352.0700000003,null,-943877.46,-92241.74,0,-1036119.2,2528232.87]
[47,1850,"Line Transformers",9680685.6000000015,404170.9,0,10084856.500000002,null,-4166350.5500000003,-221014.92,0,-4387365.4700000007,5697491.0300000012]
[47,1855,"Services (Overhead & Underground)",2227118.77,48053,0,2275171.77,null,-1214363.55,-28525.989999999998,0,-1242889.54,1032282.23]
[47,1860,"Meters",3423480.86,304330,0,3727810.86,null,-1158273.96,-218732.43,0,-1377006.39,2350804.4699999997]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",303800.82,0,0,303800.82,null,0,0,0,0,303800.82]
[47,1908,"Buildings & Fixtures",222769.8,0,0,222769.8,null,-90666.290000000008,-10528.87,0,-101195.16,121574.63999999998]
[13,1910,"Leasehold Improvements",-0.38999999998486601,0,0,-0.38999999998486601,null,0,0,0,0,-0.38999999998486601]
[8,1915,"Office Furniture & Equipment (10 years)",272604.59999999998,0,0,272604.59999999998,null,-195840.03,-16023.97,0,-211864,60740.599999999977]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",565601.59,6104.71,null,571706.29999999993,null,-563950.42999999993,-25827.88,0,-589778.30999999994,-18072.010000000009]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2061166.49,26237.8,-170450.08,1916954.21,null,-1058470.3699999999,-183649.25999999998,152270.46999999997,-1089849.1599999999,827105.05]
[8,1935,"Stores Equipment",10960.38,0,0,10960.38,null,-10960.390000000001,0,0,-10960.390000000001,-1.0000000002037268E-2]
[8,1940,"Tools, Shop & Garage Equipment",299411.75,0,0,299411.75,null,-230291.07,-14362.97,0,-244654.04,54757.709999999992]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",189661.15,0,0,189661.15,null,-172270.37,-8985.7999999999993,0,-181256.16999999998,8404.9800000000105]
[8,1955,"Communication Equipment (Smart Meters)",410583.25,0,0,410583.25,null,-410583.26000000007,0,0,-410583.26000000007,-1.0000000067520887E-2]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",254448.98999999996,78666.17,0,333115.15999999997,null,-53227.28,-29378.21,0,-82605.489999999991,250509.66999999998]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-7744035.6100000003,-551702.69999999995,0,-8295738.3100000005,null,1912730.42,174304.73,0,2087035.15,-6208703.1600000001]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",0,0,0,0,null,0,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":44486380.99000001},{"$f":"SUM(E17:E57)","v":1950542.74},{"$f":"SUM(F17:F57)","v":-170450.08},{"$f":"SUM(G17:G57)","v":46266473.649999991},null,{"$f":"SUM(I17:I57)","v":-19805724.000000007},{"$f":"SUM(J17:J57)","v":-1359342.08},{"$f":"SUM(K17:K57)","v":152270.46999999997},{"$f":"SUM(L17:L57)","v":-21012795.610000003},{"$f":"SUM(M17:M57)","v":25253678.040000003}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":44486380.99000001},{"$f":"SUM(E58:E60)","v":1950542.74},{"$f":"SUM(F58:F60)","v":-170450.08},{"$f":"SUM(G58:G60)","v":46266473.649999991},null,{"$f":"SUM(I58:I60)","v":-19805724.000000007},{"$f":"SUM(J58:J60)","v":-1359342.08},{"$f":"SUM(K58:K60)","v":152270.46999999997},{"$f":"SUM(L58:L60)","v":-21012795.610000003},{"$f":"SUM(M58:M60)","v":25253678.040000003}]
[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,{"$f":"J61+J62","v":-1359342.08}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-183649.25999999998}]
[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":-1175692.82}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2017","index":18,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:","Table 17"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",23]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",929571.54,45266.15,0,974837.69000000006,null,-824574.17000000016,-49068.28,0,-873642.45000000019,101195.23999999987]
["CEC",1612,"Land Rights (Formally known as Account 1906)",567930.87,0,0,567930.87,null,-49954.570000000007,-20,0,-49974.570000000007,517956.3]
["N/A",1805,"Land",74305,0,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",2187990.0300000003,-10000,0,2177990.0300000003,null,-551352.65,-81625.89,0,-632978.54,1545011.4900000002]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",6421078.8999999994,83672.39,0,6504751.2899999991,null,-2540965.2899999996,-125117.3,0,-2666082.5899999994,3838668.6999999997]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",9368368.4600000009,720879.62,-20989,10068259.08,null,-4008377.07,-219864.62,0,-4228241.6899999995,5840017.3900000006]
[47,1835,"Overhead Conductors & Devices",6290377.0699999994,273483.64,-12097.5,6551763.209999999,null,-2035861.3599999999,-141418.89000000001,0,-2177280.25,4374482.959999999]
[47,1840,"Underground Conduit",4538831.8600000003,146186.73000000001,0,4685018.5900000008,null,-2122619.0700000003,-94897.37000000001,0,-2217516.4400000004,2467502.1500000004]
[47,1845,"Underground Conductors & Devices",3564352.0700000003,91274.47,0,3655626.5400000005,null,-1036119.2,-103235.88,0,-1139355.08,2516271.4600000004]
[47,1850,"Line Transformers",10084856.500000002,652479.93000000005,-30300,10707036.430000002,null,-4387365.4700000007,-232770.41,0,-4620135.8800000008,6086900.5500000007]
[47,1855,"Services (Overhead & Underground)",2275171.77,17323.09,0,2292494.86,null,-1242889.54,-29252.39,0,-1272141.93,1020352.9299999999]
[47,1860,"Meters",3727810.86,169402.83,0,3897213.69,null,-1377006.39,-234238.49,0,-1611244.88,2285968.81]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",303800.82,0,0,303800.82,null,0,0,0,0,303800.82]
[47,1908,"Buildings & Fixtures",222769.8,81696.88,0,304466.68,null,-101195.16,-11345.84,0,-112541,191925.68]
[13,1910,"Leasehold Improvements",-0.38999999998486601,0,0,-0.38999999998486601,null,0,0,0,0,-0.38999999998486601]
[8,1915,"Office Furniture & Equipment (10 years)",272604.59999999998,0,0,272604.59999999998,null,-211864,-14806.33,0,-226670.33,45934.26999999999]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",571706.29999999993,3421.41,0,575127.71,null,-589778.30999999994,-23737.42,0,-613515.73,-38388.020000000019]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",1916954.21,127912.6,-231856.76,1813010.05,null,-1089849.1599999999,-180374.1,119266.54,-1150956.72,662053.33000000007]
[8,1935,"Stores Equipment",10960.38,0,0,10960.38,null,-10960.390000000001,0,0,-10960.390000000001,-1.0000000002037268E-2]
[8,1940,"Tools, Shop & Garage Equipment",299411.75,0,0,299411.75,null,-244654.04,-13285.16,0,-257939.20000000001,41472.549999999988]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",189661.15,0,0,189661.15,null,-181256.16999999998,-6047.67,0,-187303.84,2357.3099999999977]
[8,1955,"Communication Equipment (Smart Meters)",410583.25,0,0,410583.25,null,-410583.26000000007,0,0,-410583.26000000007,-1.0000000067520887E-2]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",333115.15999999997,5999.97,0,339115.12999999995,null,-82605.489999999991,-33611.51,0,-116217,222898.12999999995]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-8295738.3100000005,-365697.72,0,-8661436.0300000012,null,2087035.15,185052.40000000002,0,2272087.5499999998,-6389348.4800000014]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",0,0,0,0,null,0,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":46266473.649999991},{"$f":"SUM(E17:E57)","v":2043301.9900000005},{"$f":"SUM(F17:F57)","v":-295243.26},{"$f":"SUM(G17:G57)","v":48014532.380000003},null,{"$f":"SUM(I17:I57)","v":-21012795.610000003},{"$f":"SUM(J17:J57)","v":-1409665.15},{"$f":"SUM(K17:K57)","v":119266.54},{"$f":"SUM(L17:L57)","v":-22303194.219999999},{"$f":"SUM(M17:M57)","v":25711338.159999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":46266473.649999991},{"$f":"SUM(E58:E60)","v":2043301.9900000005},{"$f":"SUM(F58:F60)","v":-295243.26},{"$f":"SUM(G58:G60)","v":48014532.380000003},null,{"$f":"SUM(I58:I60)","v":-21012795.610000003},{"$f":"SUM(J58:J60)","v":-1409665.15},{"$f":"SUM(K58:K60)","v":119266.54},{"$f":"SUM(L58:L60)","v":-22303194.219999999},{"$f":"SUM(M58:M60)","v":25711338.159999996}]
[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,{"$f":"J61+J62","v":-1409665.15}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-180374.1}]
[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":-1229291.0499999998}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2018","index":19,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:","Table 18"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",25]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2018]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",974837.69000000006,5006.57,0,979844.26,null,-873642.45000000019,-46887.08,0,-920529.53000000014,59314.729999999865]
["CEC",1612,"Land Rights (Formally known as Account 1906)",567930.87,0,0,567930.87,null,-49974.570000000007,-20,0,-49994.570000000007,517936.3]
["N/A",1805,"Land",74305,0,0,74305,null,0,0,0,0,74305]
[47,1808,"Buildings",2177990.0300000003,-14153,0,2163837.0300000003,null,-632978.54,-80846.78,0,-713825.32000000007,1450011.7100000002]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",6504751.2899999991,0,0,6504751.2899999991,null,-2666082.5899999994,-126163,0,-2792245.5899999994,3712505.6999999997]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",10068259.08,756453.03,0,10824712.109999999,null,-4228241.6899999995,-236224.52,0,-4464466.209999999,6360245.9000000004]
[47,1835,"Overhead Conductors & Devices",6551763.209999999,333422.98,0,6885186.1899999995,null,-2177280.25,-142164.79999999999,0,-2319445.0499999998,4565741.1399999997]
[47,1840,"Underground Conduit",4685018.5900000008,200923.55,0,4885942.1400000006,null,-2217516.4400000004,-99236.25,0,-2316752.6900000004,2569189.4500000002]
[47,1845,"Underground Conductors & Devices",3655626.5400000005,235448.38,0,3891074.9200000004,null,-1139355.08,-103539.58,0,-1242894.6600000001,2648180.2600000002]
[47,1850,"Line Transformers",10707036.430000002,454800.81,0,11161837.240000002,null,-4620135.8800000008,-246403.87,0,-4866539.7500000009,6295297.4900000012]
[47,1855,"Services (Overhead & Underground)",2292494.86,45821.37,0,2338316.23,null,-1272141.93,-29954,0,-1302095.93,1036220.3]
[47,1860,"Meters",3897213.69,260213.9,0,4157427.59,null,-1611244.88,-248455.9,0,-1859700.7799999998,2297726.81]
[47,1860,"Meters (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",303800.82,0,0,303800.82,null,0,0,0,0,303800.82]
[47,1908,"Buildings & Fixtures",304466.68,10270.950000000001,-17500,297237.63,null,-112541,{"$f":"-11973.85-K35","v":-12907.18},933.33,-124514.84999999999,172722.78000000003]
[13,1910,"Leasehold Improvements",-0.38999999998486601,0,0,-0.38999999998486601,null,0,0,0,0,-0.38999999998486601]
[8,1915,"Office Furniture & Equipment (10 years)",272604.59999999998,11527.9,0,284132.5,null,-226670.33,-12505.77,0,-239176.09999999998,44956.400000000023]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",575127.71,20216.169999999998,0,595343.88,null,-613515.73,-17290.16,0,-630805.89,-35462.010000000009]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",1813010.05,29196.55,-128850.42,1713356.1800000002,null,-1150956.72,{"$f":"-80333.48-K42","v":-127956.2},47622.720000000001,-1231290.2,482065.98000000021]
[8,1935,"Stores Equipment",10960.38,64850,0,75810.38,null,-10960.390000000001,-3242.5,0,-14202.890000000001,61607.490000000005]
[8,1940,"Tools, Shop & Garage Equipment",299411.75,25633.31,-31590,293455.06,null,-257939.20000000001,-11654.29,29220.75,-240372.74,53082.320000000007]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",189661.15,0,0,189661.15,null,-187303.84,-1753.2,0,-189057.04,604.10999999998603]
[8,1955,"Communication Equipment (Smart Meters)",410583.25,0,0,410583.25,null,-410583.26000000007,0,0,-410583.26000000007,-1.0000000067520887E-2]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",339115.12999999995,506.21,0,339621.33999999997,null,-116217,-33936.82,0,-150153.82,189467.51999999996]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-8661436.0300000012,-347817.14,0,-9009253.1700000018,null,2272087.5499999998,193446.69,0,2465534.2399999998,-6543718.9300000016]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",0,0,0,0,null,0,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":48014532.380000003},{"$f":"SUM(E17:E57)","v":2092321.54},{"$f":"SUM(F17:F57)","v":-177940.41999999998},{"$f":"SUM(G17:G57)","v":49928913.500000015},null,{"$f":"SUM(I17:I57)","v":-22303194.219999999},{"$f":"SUM(J17:J57)","v":-1387695.2099999997},{"$f":"SUM(K17:K57)","v":77776.800000000003},{"$f":"SUM(L17:L57)","v":-23613112.630000006},{"$f":"SUM(M17:M57)","v":26315800.869999997}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":48014532.380000003},{"$f":"SUM(E58:E60)","v":2092321.54},{"$f":"SUM(F58:F60)","v":-177940.41999999998},{"$f":"SUM(G58:G60)","v":49928913.500000015},null,{"$f":"SUM(I58:I60)","v":-22303194.219999999},{"$f":"SUM(J58:J60)","v":-1387695.2099999997},{"$f":"SUM(K58:K60)","v":77776.800000000003},{"$f":"SUM(L58:L60)","v":-23613112.630000006},{"$f":"SUM(M58:M60)","v":26315800.869999997}]
[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,{"$f":"J61+J62","v":-1387695.2099999997}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-127956.2}]
[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":-1259739.0099999998}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2019","index":20,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,1,75,12],[77,1,77,12],[83,1,85,12],[87,1,88,12],[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,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:","Table 19"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",26]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2019]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",{"$f":"+'App.2-BA_FA Cont 2018'!G18","v":979844.26},325000,0,1304844.26,null,{"$f":"+'App.2-BA_FA Cont 2018'!L18","v":-920529.53000000014},-62012.43,0,-982541.9600000002,322302.29999999981]
["CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2018'!G19","v":567930.87},0,0,567930.87,null,{"$f":"+'App.2-BA_FA Cont 2018'!L19","v":-49994.570000000007},-20,0,-50014.570000000007,517916.3]
["N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2018'!G20","v":74305},0,0,74305,null,{"$f":"+'App.2-BA_FA Cont 2018'!L20","v":0},0,0,0,74305]
[47,1808,"Buildings",{"$f":"+'App.2-BA_FA Cont 2018'!G21","v":2163837.0300000003},0,0,2163837.0300000003,null,{"$f":"+'App.2-BA_FA Cont 2018'!L21","v":-713825.32000000007},-75383,0,-789208.32000000007,1374628.7100000002]
[13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2018'!G22","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L22","v":0},0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2018'!G23","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L23","v":0},0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_FA Cont 2018'!G24","v":6504751.2899999991},0,0,6504751.2899999991,null,{"$f":"+'App.2-BA_FA Cont 2018'!L24","v":-2792245.5899999994},-126163.2,0,-2918408.7899999996,3586342.4999999995]
[47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G25","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L25","v":0},0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2018'!G26","v":10824712.109999999},583500,0,11408212.109999999,null,{"$f":"+'App.2-BA_FA Cont 2018'!L26","v":-4464466.209999999},-252225,0,-4716691.209999999,6691520.9000000004]
[47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2018'!G27","v":6885186.1899999995},329000,0,7214186.1899999995,null,{"$f":"+'App.2-BA_FA Cont 2018'!L27","v":-2319445.0499999998},-146852,0,-2466297.0499999998,4747889.1399999997]
[47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2018'!G28","v":4885942.1400000006},135250,0,5021192.1400000006,null,{"$f":"+'App.2-BA_FA Cont 2018'!L28","v":-2316752.6900000004},-103438,0,-2420190.6900000004,2601001.4500000002]
[47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2018'!G29","v":3891074.9200000004},102750,0,3993824.9200000004,null,{"$f":"+'App.2-BA_FA Cont 2018'!L29","v":-1242894.6600000001},-107297,0,-1350191.6600000001,2643633.2600000002]
[47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2018'!G30","v":11161837.240000002},400500,0,11562337.240000002,null,{"$f":"+'App.2-BA_FA Cont 2018'!L30","v":-4866539.7500000009},-257096,0,-5123635.7500000009,6438701.4900000012]
[47,1855,"Services (Overhead & Underground)",{"$f":"+'App.2-BA_FA Cont 2018'!G31","v":2338316.23},60500,0,2398816.23,null,{"$f":"+'App.2-BA_FA Cont 2018'!L31","v":-1302095.93},-31135,0,-1333230.93,1065585.3]
[47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2018'!G32","v":4157427.59},288500,0,4445927.59,null,{"$f":"+'App.2-BA_FA Cont 2018'!L32","v":-1859700.7799999998},-266793,0,-2126493.7799999998,2319433.81]
[47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2018'!G33","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L33","v":0},0,0,0,0]
["N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2018'!G34","v":303800.82},0,0,303800.82,null,{"$f":"+'App.2-BA_FA Cont 2018'!L34","v":0},0,0,0,303800.82]
[47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2018'!G35","v":297237.63},50000,0,347237.63,null,{"$f":"+'App.2-BA_FA Cont 2018'!L35","v":-124514.84999999999},-11585,0,-136099.84999999998,211137.78000000003]
[13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2018'!G36","v":-0.38999999998486601},0,0,-0.38999999998486601,null,{"$f":"+'App.2-BA_FA Cont 2018'!L36","v":0},0,0,0,-0.38999999998486601]
[8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2018'!G37","v":284132.5},0,0,284132.5,null,{"$f":"+'App.2-BA_FA Cont 2018'!L37","v":-239176.09999999998},-11004,0,-250180.09999999998,33952.400000000023]
[8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2018'!G38","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L38","v":0},0,0,0,0]
[10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2018'!G39","v":595343.88},50000,0,645343.88,null,{"$f":"+'App.2-BA_FA Cont 2018'!L39","v":-630805.89},-14403,0,-645208.89,134.98999999999069]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2018'!G40","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L40","v":0},0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2018'!G41","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L41","v":0},0,0,0,0]
[10,1930,"Transportation Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G42","v":1713356.1800000002},200000,-257985,1655371.1800000002,null,{"$f":"+'App.2-BA_FA Cont 2018'!L42","v":-1231290.2},-104645,247676.79999999999,-1088258.3999999999,567112.78000000026]
[8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G43","v":75810.38},0,0,75810.38,null,{"$f":"+'App.2-BA_FA Cont 2018'!L43","v":-14202.890000000001},-6485,0,-20687.89,55122.490000000005]
[8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G44","v":293455.06},25000,0,318455.06,null,{"$f":"+'App.2-BA_FA Cont 2018'!L44","v":-240372.74},-10186,0,-250558.74,67896.320000000007]
[8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G45","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L45","v":0},0,0,0,0]
[8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G46","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L46","v":0},0,0,0,0]
[8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G47","v":189661.15},0,0,189661.15,null,{"$f":"+'App.2-BA_FA Cont 2018'!L47","v":-189057.04},-245.44,0,-189302.48,358.6699999999837]
[8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2018'!G48","v":410583.25},0,0,410583.25,null,{"$f":"+'App.2-BA_FA Cont 2018'!L48","v":-410583.26000000007},0,0,-410583.26000000007,-1.0000000067520887E-2]
[8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2018'!G49","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L49","v":0},0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2018'!G50","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L50","v":0},0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2018'!G51","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L51","v":0},0,0,0,0]
[47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2018'!G52","v":339621.33999999997},75000,0,414621.33999999997,null,{"$f":"+'App.2-BA_FA Cont 2018'!L52","v":-150153.82},-37712,0,-187865.82,226755.51999999996]
[47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2018'!G53","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L53","v":0},0,0,0,0]
[47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2018'!G54","v":0},0,0,0,null,{"$f":"+'App.2-BA_FA Cont 2018'!L54","v":0},0,0,0,0]
[47,1995,"Contributions & Grants",{"$f":"+'App.2-BA_FA Cont 2018'!G55","v":-9009253.1700000018},-250000,0,-9259253.1700000018,null,{"$f":"+'App.2-BA_FA Cont 2018'!L55","v":2465534.2399999998},200480,0,2666014.2399999998,-6593238.9300000016]
[47,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2018'!G56","v":0},0,0,0,null,0,0,0,0,0]
[null,2055,"Construction in Process",{"$f":"+'App.2-BA_FA Cont 2018'!G57","v":0},0,0,0,null,0,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":49928913.500000015},{"$f":"SUM(E17:E57)","v":2375000},{"$f":"SUM(F17:F57)","v":-257985},{"$f":"SUM(G17:G57)","v":52045928.500000015},null,{"$f":"SUM(I17:I57)","v":-23613112.630000006},{"$f":"SUM(J17:J57)","v":-1424200.0699999998},{"$f":"SUM(K17:K57)","v":247676.79999999999},{"$f":"SUM(L17:L57)","v":-24789635.900000006},{"$f":"SUM(M17:M57)","v":27256292.600000009}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":49928913.500000015},{"$f":"SUM(E58:E60)","v":2375000},{"$f":"SUM(F58:F60)","v":-257985},{"$f":"SUM(G58:G60)","v":52045928.500000015},null,{"$f":"SUM(I58:I60)","v":-23613112.630000006},{"$f":"SUM(J58:J60)","v":-1424200.0699999998},{"$f":"SUM(K58:K60)","v":247676.79999999999},{"$f":"SUM(L58:L60)","v":-24789635.900000006},{"$f":"SUM(M58:M60)","v":27256292.600000009}]
[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,{"$f":"J61+J62","v":-1424200.0699999998}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,{"$f":"J42","v":-104645}]
[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":-1319555.0699999998}]
[]
["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":21,"n_rows":108,"n_cols":17,"rows_kept":108,"cut":false,"hidden":false,"merged":[[101,2,101,4],[101,6,101,7],[93,1,94,1],[93,2,94,2],[94,3,94,4],[100,2,100,4],[100,6,100,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7],[89,2,92,2],[94,6,94,7],[95,2,95,4],[95,6,95,7],[96,2,96,4],[96,6,96,7],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[75,9,76,9],[75,10,76,10],[75,11,75,12],[75,13,75,14],[75,15,75,16],[77,2,77,4],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[85,3,85,4],[85,6,85,7],[70,2,70,4],[73,0,73,7],[80,6,80,7],[81,2,81,4],[75,2,75,4],[76,2,76,4],[77,6,77,7],[78,3,78,4],[75,5,76,7],[69,2,69,4],[60,2,60,4],[61,2,61,4],[63,3,63,4],[50,0,69,0],[62,2,62,4],[63,1,64,1],[63,2,64,2],[64,3,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[56,2,56,4],[58,3,58,4],[57,2,57,4],[58,1,59,1],[58,2,59,2],[59,3,59,4],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[54,2,54,4],[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],[48,2,48,4],[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],[49,2,49,4],[55,2,55,4],[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],[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],[104,0,104,7],[107,1,107,2],[78,1,80,1],[78,2,80,2],[80,3,80,4],[81,6,81,7],[82,2,82,4],[82,5,82,7],[83,1,86,1],[83,2,86,2],[87,1,88,1],[87,2,88,2],[78,6,78,7],[79,3,79,4],[79,6,79,7],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[89,1,92,1]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2019-03-21"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles, Towers & Fixtures",45,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":2.2222222222222223E-2},45,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":2.2222222222222223E-2},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18<F18,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18>H18,\"Yes\",\"No\"))","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55,null,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,1835,"O/H Conductor and Devices",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1850,"Line Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1820,"Distribution Station Equipment",40,2.5000000000000001E-2,40,2.5000000000000001E-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,null,null,null,"",null,"","",""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,29,"Primary TR XLPE Cables in Duct",null,null,35,40,55,null,1845,"UG Conductors and Devices",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,null,null,null,"",null,"","",""]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,1855,"UG Secondary Services",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,null,null,null,"",null,"","",""]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,null,null,null,"",null,"","",""]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,"",null,"","",""]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,null,null,null,"",null,"","",""]
[null,40,"Ducts",null,null,30,50,85,null,1840,"UG Conduit",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,null,null,null,"",null,"","",""]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,"","",""]
["S",43,"Remote SCADA",null,null,15,20,30,null,1980,"System Supervisory Equipment",10,0.1,10,0.1,"Yes","No"]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Furniture and Equipment",10,{"$f":"IF(ISERROR(1/L78), \"\", 1/L78)","v":0.1},10,{"$f":"IF(ISERROR(1/N78), \"\", 1/N78)","v":0.1},{"$f":"IF(ISBLANK(N78),\"\",IF(N78<F78,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N78),\"\",IF(N78>G78,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment - Trucks/Buckets","5-8",{"$f":"IF(ISERROR(1/L79), \"\", 1/L79)","v":2.2892724692092851E-5},"5-8",{"$f":"IF(ISERROR(1/N79), \"\", 1/N79)","v":2.2892724692092851E-5},{"$f":"IF(ISBLANK(N79),\"\",IF(N79<F79,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N79),\"\",IF(N79>G79,\"Yes\",\"No\"))","v":"Yes"}]
[null,null,null,"Trailers",null,5,20,null,null,1930,"Transportation Equipment - Trailers",10,0.1,10,0.1,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,3,"Administrative Buildings",null,null,50,75,null,null,1908,"Buildings - Office",50,0.02,50,0.02,"No","No"]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,1810,"Leasehold Improvements",25,0.04,25,0.04]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Parking",null,25,30,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,null,null,null,null,null,"",null,"","",""]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Hardware",5,0.2,5,0.2,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1611,"Computer Software",5,0.2,5,0.2,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,1935,"Stores Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools, Shop, Garage Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,1955,"Communication","5-10",2.2860800585236496E-5,"5-10",2.2860800585236496E-5,"No","Yes"]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,1860,"Stranded Meters",25,0.04,25,0.04,"No","No"]
[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,"Smart Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,null,null,null,"",null,"","",""]
[]
[]
["* TS & MS = Transformer and Municipal Stations UG = Underground Systems S = Monitoring and Control Systems"]
[]
["Note 1:","Tables F-1 and F-2 above are to be used as a reference in order to complete columns J, K, L and N."]
[null,"See pages 17-19 of Kinetrics Report"]

{"sheet":"App.2-C_DepExp2014","index":22,"n_rows":78,"n_cols":25,"rows_kept":78,"cut":false,"hidden":false,"merged":[[14,0,14,1],[14,2,14,16],[8,0,8,18],[9,0,9,18],[10,0,10,18],[13,0,13,1],[13,2,13,16],[15,0,15,1],[15,2,15,16],[16,0,16,1],[16,2,16,16],[19,2,19,8],[19,9,19,12],[19,13,19,16],[73,1,73,18],[75,1,75,18],[20,0,21,0],[20,1,21,1],[66,1,66,18],[70,1,70,18],[71,1,71,18],[72,1,72,18]]}
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"MIFRS",null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"     ","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)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M18+101982.95","v":202058.09000000003},2897.96,{"$f":"C23-D23","v":199160.13000000003},{"$f":"'App.2-BA_FA Cont 2013PS'!E18+273573.27","v":424835.48},0,{"$f":"F23-G23","v":424835.48},{"$f":"'App.2-BA_FA Cont 2014'!E18","v":-12733.109999999986},4.04,{"$f":"IF(J23=0,0,1/J23)","v":0.24752475247524752},5,{"$f":"IF(L23=0,0,1/L23)","v":0.2},{"$f":"IF(J23=0,0,+E23/J23)","v":49297.061881188129},{"$f":"IF(L23=0,0,+H23/L23)","v":84967.09599999999},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":-1273.3109999999986},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":132990.84688118813},{"$f":"-'App.2-BA_FA Cont 2014'!J18","v":119173.81},{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":-13817.036881188134},"2014 Parry Sound Current Year additions depreciated over 1.5 years instead of .5 half year"]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M19+500857.5","v":501177.48},null,{"$f":"C24-D24","v":501177.48},{"$f":"'App.2-BA_FA Cont 2013PS'!E19+4031.24","v":4031.24},0,{"$f":"F24-G24","v":4031.24},{"$f":"2226.6","v":2226.6},17,{"$f":"IF(J24=0,0,1/J24)","v":5.8823529411764705E-2},0,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":29481.028235294118},{"$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":29481.028235294118},{"$f":"-'App.2-BA_FA Cont 2014'!J19","v":20.010000000000002},{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":-29461.018235294119},"No depreciation has been taken since 2003 on $516,004 LP amount since it's an intangible asset… reviewed annually "]
[1805,"Land",{"$f":"'App.2-BA_FA Cont 2012PS.'!M20","v":74305},0,74305,{"$f":"'App.2-BA_FA Cont 2013PS'!E20","v":0},0,0,0,null,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J20","v":0},0]
[1808,"Buildings",{"$f":"'App.2-BA_FA Cont 2012PS.'!M21+1664949.74","v":1664949.74},0,1664949.74,{"$f":"'App.2-BA_FA Cont 2013PS'!E21+822.49","v":822.49},0,822.49,4534,24.867752362678807,4.0212721496325772E-2,50,0.02,66952.160199999998,16.4498,45.34,67013.95,{"$f":"-'App.2-BA_FA Cont 2014'!J21","v":67013.95},0]
[1810,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2012PS.'!M22","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E22","v":0},null,0,null,null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-BA_FA Cont 2012PS.'!M23","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E23","v":0},null,0,null,null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J23","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-BA_FA Cont 2012PS.'!M24+2332467","v":3027099.8099999996},0,3027099.8099999996,{"$f":"'App.2-BA_FA Cont 2013PS'!E24+45723.11+86854.22","v":164540.33000000002},null,164540.33000000002,{"$f":"'App.2-BA_FA Cont 2014'!E24","v":459436.14},33.53809483976864,2.9816839769151851E-2,40,2.5000000000000001E-2,{"$f":"IF(J29=0,0,+E29/J29)","v":90258.549999999988},{"$f":"IF(L29=0,0,+H29/L29)","v":4113.5082500000008},{"$f":"IF(L29=0,0,+(I29*0.5)/L29)","v":5742.9517500000002},{"$f":"IF(ISERROR(+N29+O29+P29), 0, +N29+O29+P29)","v":100115.00999999998},{"$f":"-'App.2-BA_FA Cont 2014'!J24","v":100115.01000000001},2.9103830456733704E-11]
[1825,"Storage Battery Equipment",{"$f":"'App.2-BA_FA Cont 2012PS.'!M25","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E25","v":0},null,0,null,null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J25","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App.2-BA_FA Cont 2012PS.'!M26+3027588","v":3811041.8},0,3811041.8,{"$f":"'App.2-BA_FA Cont 2013PS'!E26+291990.75+308171.79","v":667772.54},null,667772.54,{"$f":"'App.2-BA_FA Cont 2014'!E26","v":420606.76},23.103085364315469,4.3284262003575442E-2,45,2.2222222222222223E-2,{"$f":"IF(J31=0,0,+E31/J31)","v":164958.13177777777},{"$f":"IF(L31=0,0,+H31/L31)","v":14839.389777777778},4673.4084444444443,{"$f":"IF(ISERROR(+N31+O31+P31), 0, +N31+O31+P31)","v":184470.93},{"$f":"-'App.2-BA_FA Cont 2014'!J26","v":184470.93},0]
[1835,"Overhead Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2012PS.'!M27+2342799.16","v":3139922.86},null,3139922.86,{"$f":"'App.2-BA_FA Cont 2013PS'!E27+232271.48+236980.69","v":536842.12},null,536842.12,{"$f":"'App.2-BA_FA Cont 2014'!E27","v":341516.67},28.572500005837107,3.4998687542066982E-2,60,1.6666666666666666E-2,109893.17908333334,{"$f":"IF(L32=0,0,+H32/L32)","v":8947.3686666666672},2845.9722499999998,121686.52,{"$f":"-'App.2-BA_FA Cont 2014'!J27","v":121686.52},0]
[1840,"Underground Conduit",{"$f":"'App.2-BA_FA Cont 2012PS.'!M28+1620528.96","v":1819436.57},0,1819436.57,{"$f":"'App.2-BA_FA Cont 2013PS'!E28+321264.6","v":343417.67},null,343417.67,{"$f":"'App.2-BA_FA Cont 2014'!E28","v":310613.56},26.181889857640996,3.8194339882923201E-2,40,2.5000000000000001E-2,69492.178749999992,8585.44175,3882.6695,81960.289999999994,{"$f":"-'App.2-BA_FA Cont 2014'!J28","v":81960.289999999994},0]
[1845,"Underground Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2012PS.'!M29+1343672.55","v":1638245.81},0,1638245.81,{"$f":"'App.2-BA_FA Cont 2013PS'!E29+660138.12","v":688183.09},null,688183.09,{"$f":"'App.2-BA_FA Cont 2014'!E29","v":116021.94},23.637802794106463,4.2305116457326854E-2,45,2.2222222222222223E-2,69306.179777777768,15292.957555555555,1289.1326666666666,85888.26999999999,{"$f":"-'App.2-BA_FA Cont 2014'!J29","v":85888.26999999999},0]
[1850,"Line Transformers",{"$f":"'App.2-BA_FA Cont 2012PS.'!M30+3647540.27","v":4450851.58},0,4450851.58,{"$f":"'App.2-BA_FA Cont 2013PS'!E30+1098403.82","v":1137825.3400000001},null,1137825.3400000001,{"$f":"'App.2-BA_FA Cont 2014'!E30","v":405415.38},25.245535189777637,3.9610964571862896E-2,40,2.5000000000000001E-2,176302.52424999999,28445.633500000004,5067.6922500000001,209815.84999999998,{"$f":"-'App.2-BA_FA Cont 2014'!J30","v":209815.84999999998},0]
[1855,"Services (Overhead & Underground)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M31+439514.52","v":817072.83},0,817072.83,{"$f":"'App.2-BA_FA Cont 2013PS'!E31+221322.64","v":254949.22000000003},0,254949.22000000003,{"$f":"'App.2-BA_FA Cont 2014'!E31","v":34293.839999999997},40.094999999999999,2.4940765681506424E-2,45,2.2222222222222223E-2,20378.421997755329,5665.5382222222233,381.04266666666661,26425.002886644223,{"$f":"-'App.2-BA_FA Cont 2014'!J31","v":26425.010000000002},7.1133557794382796E-3,"$1,294 deprecition wasn't taken in 2014 on PS amounts because the formulas were setup incorrectly"]
[1860,"Meters",{"$f":"'App.2-BA_FA Cont 2012PS.'!M32+207286.94","v":399178.01},{"$f":"30208.7","v":30208.7},368969.31,{"$f":"'App.2-BA_FA Cont 2013PS'!E32+1683460.55","v":2572544.2599999998},0,2572544.2599999998,{"$f":"'App.2-BA_FA Cont 2014'!E32","v":199787.9},13.7141,7.2917654093232517E-2,15,6.6666666666666666E-2,26904.376517598674,171502.95066666664,6659.5966666666664,205066.92385093198,{"$f":"-'App.2-BA_FA Cont 2014'!J32","v":205066.84999999998},-7.385093200718984E-2]
[1860,"Meters (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M33","v":0},0,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E33","v":0},0,0,{"$f":"'App.2-BA_FA Cont 2014'!E33","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J33","v":0},0]
[1905,"Land",{"$f":"'App.2-BA_FA Cont 2012PS.'!M34+278455","v":278455},0,278455,{"$f":"'App.2-BA_FA Cont 2013PS'!E34","v":0},0,0,{"$f":"'App.2-BA_FA Cont 2014'!E34","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J34","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"'App.2-BA_FA Cont 2012PS.'!M35+123184","v":123184},0,123184,{"$f":"'App.2-BA_FA Cont 2013PS'!E35+5219.93","v":5219.93},0,5219.93,{"$f":"'App.2-BA_FA Cont 2014'!E35","v":21045},12.883736556370419,7.7617234381088432E-2,50,0.02,9561.2013999999981,104.3986,210.45,9876.0499999999993,{"$f":"-'App.2-BA_FA Cont 2014'!J35","v":9876.0499999999993},0]
[1910,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2012PS.'!M36","v":47252.170000000006},0,47252.170000000006,{"$f":"'App.2-BA_FA Cont 2013PS'!E36","v":69346},0,69346,{"$f":"'App.2-BA_FA Cont 2014'!E36","v":24941.82},50,0.02,25,0.04,945.04340000000013,2773.84,498.83639999999997,4217.7197999999999,{"$f":"-'App.2-BA_FA Cont 2014'!J36","v":14154.02},9936.3002000000015,"No depreciation was taken until 2014 - depreciated 5 years in 2014 so the numbers are different"]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M37+105943.64","v":115599.38},61.99,115537.39,{"$f":"'App.2-BA_FA Cont 2013PS'!E37","v":0},0,0,{"$f":"'App.2-BA_FA Cont 2014'!E37","v":3558},7.0422000000000002,0.14200107920820199,10,0.1,16406.434068898921,0,177.9,16584.334068898923,{"$f":"-'App.2-BA_FA Cont 2014'!J37","v":16584.32},-1.4068898923142115E-2]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M38","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E38","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E38","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J38","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"'App.2-BA_FA Cont 2012PS.'!M39+27089.09","v":44785.770000000004},{"$f":"10556.78","v":10556.78},34228.990000000005,{"$f":"'App.2-BA_FA Cont 2013PS'!E39+61079.86","v":161644.03999999998},0,161644.03999999998,{"$f":"'App.2-BA_FA Cont 2014'!E39","v":-7060},3.8934000000000002,0.25684491703909179,5,0.2,8791.5420968819035,32328.807999999997,-706,40414.350096881899,{"$f":"-'App.2-BA_FA Cont 2014'!J39","v":32025.82},{"$f":"IF(ISERROR(+R44-122), 0, +R44-Q44)","v":-8388.5300968818992},"depreciated $6,557  more during 2014 due to PS Classification error"]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M40","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E40","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E40","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J40","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M41","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E41","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E41","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J41","v":0},0]
[1930,"Transportation Equipment",{"$f":"'App.2-BA_FA Cont 2012PS.'!M42+410639.35","v":594966.23},{"$f":"14693.44","v":14693.44},580272.79,{"$f":"'App.2-BA_FA Cont 2013PS'!E42+316400.24","v":406993.24},0,406993.24,{"$f":"'App.2-BA_FA Cont 2014'!E42","v":149923.81999999998},5.6894617400869905,0.17576355122562265,8,0.125,101990.80624999999,50874.154999999999,9370.2387499999986,162235.19999999998,{"$f":"-'App.2-BA_FA Cont 2014'!J42","v":162235.19999999998},0]
[1935,"Stores Equipment",2384.23,null,2384.23,{"$f":"'App.2-BA_FA Cont 2013PS'!E43","v":0},0,0,{"$f":"'App.2-BA_FA Cont 2014'!E43+'App.2-BA_FA Cont 2014'!F43","v":0},4.1306000000000003,0.24209557933472134,10,0.1,577.21154311722262,0,0,577.21154311722262,{"$f":"-'App.2-BA_FA Cont 2014'!J43","v":577.21},-1.5431172225817136E-3]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-BA_FA Cont 2012PS.'!M44+78319.34","v":79296.61},2528.27,76768.34,{"$f":"'App.2-BA_FA Cont 2013PS'!E44+9878.95","v":9878.9500000000007},0,9878.9500000000007,{"$f":"'App.2-BA_FA Cont 2014'!E44+'App.2-BA_FA Cont 2014'!F44","v":20059.63},6.5957999999999997,0.15161163164437977,10,0.1,11638.973286030505,987.8950000000001,1002.9815000000001,13629.849786030505,{"$f":"-'App.2-BA_FA Cont 2014'!J44","v":13629.89},4.0213969494288904E-2]
[1945,"Measurement & Testing Equipment",{"$f":"'App.2-BA_FA Cont 2012PS.'!M45","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E45","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E45+'App.2-BA_FA Cont 2014'!F45","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J45","v":0},0]
[1950,"Power Operated Equipment",{"$f":"'App.2-BA_FA Cont 2012PS.'!M46","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E46","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E46+'App.2-BA_FA Cont 2014'!F46","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J46","v":0},0]
[1955,"Communications Equipment",59959.360000000001,2435.2199999999998,57524.14,{"$f":"'App.2-BA_FA Cont 2013PS'!E47+644.78","v":644.78},0,644.78,{"$f":"'App.2-BA_FA Cont 2014'!E47+'App.2-BA_FA Cont 2014'!F47","v":295.5},5.7801999999999998,0.17300439431161552,10,0.1,9951.9289989965746,{"$f":"IF(L52=0,0,+H52/L52)","v":64.477999999999994},14.775,10031.181998996573,{"$f":"-'App.2-BA_FA Cont 2014'!J47","v":10031.23},{"$f":"IF(ISERROR(+R52-122), 0, +R52-Q52)","v":4.8001003426179523E-2}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2012PS.'!M48","v":0},0,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E48+410583","v":410583},0,410583,{"$f":"'App.2-BA_FA Cont 2014'!E48+'App.2-BA_FA Cont 2014'!F48","v":0},0,0,5,0.2,0,82116.600000000006,0,82116.600000000006,{"$f":"-'App.2-BA_FA Cont 2014'!J48","v":82116.649999999994},{"$f":"IF(ISERROR(+R53-122), 0, +R53-Q53)","v":4.9999999988358468E-2},"PSP - Depreciated Smart meteres for 2.5 years in 2012 & the estimate depreciated it over 5 years. "]
[1960,"Miscellaneous Equipment ",{"$f":"'App.2-BA_FA Cont 2012PS.'!M49","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E49","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E49+'App.2-BA_FA Cont 2014'!F49","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J49","v":0},0]
[1970,"Load Management Controls Customer Premises",{"$f":"'App.2-BA_FA Cont 2012PS.'!M50","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E50","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E50+'App.2-BA_FA Cont 2014'!F50","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J50","v":0},0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App.2-BA_FA Cont 2012PS.'!M51","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E51","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E51+'App.2-BA_FA Cont 2014'!F51","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J51","v":0},0]
[1980,"System Supervisor Equipment",{"$f":"'App.2-BA_FA Cont 2012PS.'!M52","v":0},0,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E52+176033","v":176033},0,176033,{"$f":"'App.2-BA_FA Cont 2014'!E52+'App.2-BA_FA Cont 2014'!F52","v":52982.2},0,0,10,0.1,0,17603.3,2649.1099999999997,20252.41,{"$f":"-'App.2-BA_FA Cont 2014'!J52","v":20252.419999999998},9.9999999983992893E-3]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-BA_FA Cont 2012PS.'!M53","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E53","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E53+'App.2-BA_FA Cont 2014'!F53","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J53","v":0},0]
[1990,"Other Tangible Property",{"$f":"'App.2-BA_FA Cont 2012PS.'!M54","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2013PS'!E54","v":0},null,0,{"$f":"'App.2-BA_FA Cont 2014'!E54+'App.2-BA_FA Cont 2014'!F54","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J54","v":0},0]
[1995,"Contributions & Grants",{"$f":"'App.2-BA_FA Cont 2012PS.'!M55-3923063","v":-4624478},0,{"$f":"C60-D60","v":-4624478},{"$f":"'App.2-BA_FA Cont 2013PS'!E55-1276753","v":-1330180.8500000001},0,{"$f":"F60-G60","v":-1330180.8500000001},{"$f":"'App.2-BA_FA Cont 2014'!E55+'App.2-BA_FA Cont 2014'!F55","v":-281051.61000000034},36.909715838846282,{"$f":"IF(J60=0,0,1/J60)","v":2.7093137329102176E-2},42.5,{"$f":"IF(L60=0,0,1/L60)","v":2.3529411764705882E-2},{"$f":"IF(J60=0,0,+E60/J60)","v":-125291.61752941177},{"$f":"IF(L60=0,0,+H60/L60)","v":-31298.372941176473},{"$f":"IF(L60=0,0,+(I60*0.5)/L60)","v":-3306.4895294117687},{"$f":"IF(ISERROR(+N60+O60+P60), 0, +N60+O60+P60)","v":-159896.48000000001},{"$f":"-'App.2-BA_FA Cont 2014'!J55","v":-159896.48000000001},{"$f":"IF(ISERROR(+R60-122), 0, +R60-Q60)","v":0}]
[2055,"Deferred Revenue",{"$f":"'App.2-BA_FA Cont 2012PS.'!M56","v":0},null,{"$f":"C61-D61","v":0},{"$f":"'App.2-BA_FA Cont 2013PS'!E56","v":0},null,{"$f":"F61-G61","v":0},{"$f":"'App.2-BA_FA Cont 2014'!E56+'App.2-BA_FA Cont 2014'!F56","v":0},null,{"$f":"IF(J61=0,0,1/J61)","v":0},null,{"$f":"IF(L61=0,0,1/L61)","v":0},{"$f":"IF(J61=0,0,+E61/J61)","v":0},{"$f":"IF(L61=0,0,+H61/L61)","v":0},{"$f":"IF(L61=0,0,+(I61*0.5)/L61)","v":0},{"$f":"IF(ISERROR(+N61+O61+P61), 0, +N61+O61+P61)","v":0},{"$f":"-'App.2-BA_FA Cont 2014'!J56","v":0},{"$f":"IF(ISERROR(+R61-122), 0, +R61-Q61)","v":0}]
[2055,"Construction in Process",{"$f":"'App.2-BA_FA Cont 2012PS.'!M57","v":117470},0,117470,{"$f":"'App.2-BA_FA Cont 2013PS'!E57","v":30184},null,30184,{"$f":"'App.2-BA_FA Cont 2014'!E57+'App.2-BA_FA Cont 2014'!F57","v":-54453.84},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2014'!J57","v":0},0]
[null,"Total",{"$f":"SUM(C23:C62)","v":18384214.329999998},63382.36,18320831.969999999,6736109.8699999992,0,6736109.8699999992,2211960.1999999997,null,null,null,null,{"$f":"SUM(N23:N62)","v":907795.3159852383},497931.43584771251,39226.297315032687,1444953.0491479835,1403222.8299999998,-41730.219147983589]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App.2-C_DepExp2015","index":23,"n_rows":78,"n_cols":25,"rows_kept":78,"cut":false,"hidden":false,"merged":[[14,0,14,1],[14,2,14,16],[8,0,8,18],[9,0,9,18],[10,0,10,18],[13,0,13,1],[13,2,13,16],[15,0,15,1],[15,2,15,16],[16,0,16,1],[16,2,16,16],[19,2,19,8],[19,9,19,12],[19,13,19,16],[73,1,73,18],[75,1,75,18],[20,0,21,0],[20,1,21,1],[66,1,66,18],[70,1,70,18],[71,1,71,18],[72,1,72,18]]}
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015,"MIFRS",null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"     ","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)",{"$f":"'App.2-C_DepExp2014'!C23","v":202058.09000000003},{"$f":"'App.2-C_DepExp2014'!D23+78010.96+16480.52+1872","v":99261.440000000017},{"$f":"C23-D23","v":102796.65000000001},{"$f":"'App.2-C_DepExp2014'!F23+'App.2-C_DepExp2014'!I23","v":412102.37},{"$f":"'App.2-C_DepExp2014'!G23","v":0},{"$f":"F23-G23","v":412102.37},{"$f":"'App.2-BA_FA Cont 2015'!E18","v":22771.38},4.04,{"$f":"IF(J23=0,0,1/J23)","v":0.24752475247524752},5,{"$f":"IF(L23=0,0,1/L23)","v":0.2},{"$f":"IF(J23=0,0,+E23/J23)","v":25444.715346534656},{"$f":"IF(L23=0,0,+H23/L23)","v":82420.474000000002},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":2277.1379999999999},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":110142.32734653467},{"$f":"-'App.2-BA_FA Cont 2015'!J18","v":85847.400000000009},{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":-24294.927346534663},"Only $21,011 for prior to policy change & Smart meteres were in the final year of depreciation so the half year rule applies $20,236.14 less depreciated"]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-C_DepExp2014'!C24","v":501177.48},{"$f":"'App.2-C_DepExp2014'!D24","v":0},{"$f":"C24-D24","v":501177.48},{"$f":"'App.2-C_DepExp2014'!F24+'App.2-C_DepExp2014'!I24","v":6257.84},{"$f":"'App.2-C_DepExp2014'!G24","v":0},{"$f":"F24-G24","v":6257.84},{"$f":"'App.2-BA_FA Cont 2015'!E19","v":18121.02},17,{"$f":"IF(J24=0,0,1/J24)","v":5.8823529411764705E-2},0,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":29481.028235294118},{"$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":29481.028235294118},{"$f":"-'App.2-BA_FA Cont 2015'!J19","v":20},{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":-29461.028235294118},"No depreciation has been taken since 2003 on $516,004 LP amount since it's an intangible asset… reviewed annually ($500 is being depreciated over 25 years)"]
[1805,"Land",{"$f":"'App.2-C_DepExp2014'!C25","v":74305},{"$f":"'App.2-C_DepExp2014'!D25","v":0},74305,{"$f":"'App.2-C_DepExp2014'!F25+'App.2-C_DepExp2014'!I25","v":0},{"$f":"'App.2-C_DepExp2014'!G25","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E20","v":0},null,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J20","v":0},0]
[1808,"Buildings",{"$f":"'App.2-C_DepExp2014'!C26","v":1664949.74},{"$f":"'App.2-C_DepExp2014'!D26","v":0},1664949.74,{"$f":"'App.2-C_DepExp2014'!F26+'App.2-C_DepExp2014'!I26","v":5356.49},{"$f":"'App.2-C_DepExp2014'!G26","v":0},5356.49,{"$f":"'App.2-BA_FA Cont 2015'!E21","v":341649.66000000003},24.867752362678807,4.0212721496325772E-2,50,0.02,66952.160199999998,107.12979999999999,3416.4966000000004,70475.786599999992,{"$f":"-'App.2-BA_FA Cont 2015'!J21","v":92809.600000000006},22333.813400000014,"$71,338 based on Dep Schedule - Not sure where the $92,810 comes from?"]
[1810,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C27","v":0},{"$f":"'App.2-C_DepExp2014'!D27","v":0},0,{"$f":"'App.2-C_DepExp2014'!F27+'App.2-C_DepExp2014'!I27","v":0},{"$f":"'App.2-C_DepExp2014'!G27","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E22","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-C_DepExp2014'!C28","v":0},{"$f":"'App.2-C_DepExp2014'!D28","v":0},0,{"$f":"'App.2-C_DepExp2014'!F28+'App.2-C_DepExp2014'!I28","v":0},{"$f":"'App.2-C_DepExp2014'!G28","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E23","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J23","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-C_DepExp2014'!C29","v":3027099.8099999996},{"$f":"'App.2-C_DepExp2014'!D29","v":0},3027099.8099999996,{"$f":"'App.2-C_DepExp2014'!F29+'App.2-C_DepExp2014'!I29","v":623976.47},{"$f":"'App.2-C_DepExp2014'!G29","v":0},623976.47,{"$f":"'App.2-BA_FA Cont 2015'!E24","v":642738.89},33.53809483976864,2.9816839769151851E-2,40,2.5000000000000001E-2,{"$f":"IF(J29=0,0,+E29/J29)","v":90258.549999999988},{"$f":"IF(L29=0,0,+H29/L29)","v":15599.411749999999},{"$f":"IF(L29=0,0,+(I29*0.5)/L29)","v":8034.2361250000004},{"$f":"IF(ISERROR(+N29+O29+P29), 0, +N29+O29+P29)","v":113892.19787499998},{"$f":"-'App.2-BA_FA Cont 2015'!J24","v":113892.19},-7.8749999811407179E-3]
[1825,"Storage Battery Equipment",{"$f":"'App.2-C_DepExp2014'!C30","v":0},{"$f":"'App.2-C_DepExp2014'!D30","v":0},0,{"$f":"'App.2-C_DepExp2014'!F30+'App.2-C_DepExp2014'!I30","v":0},{"$f":"'App.2-C_DepExp2014'!G30","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E25","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J25","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App.2-C_DepExp2014'!C31","v":3811041.8},{"$f":"'App.2-C_DepExp2014'!D31","v":0},3811041.8,{"$f":"'App.2-C_DepExp2014'!F31+'App.2-C_DepExp2014'!I31","v":1088379.3},{"$f":"'App.2-C_DepExp2014'!G31","v":0},1088379.3,{"$f":"'App.2-BA_FA Cont 2015'!E26","v":712111.39},23.103085364315469,4.3284262003575442E-2,45,2.2222222222222223E-2,{"$f":"IF(J31=0,0,+E31/J31)","v":164958.13177777777},{"$f":"IF(L31=0,0,+H31/L31)","v":24186.206666666669},7912.3487777777782,{"$f":"IF(ISERROR(+N31+O31+P31), 0, +N31+O31+P31)","v":197056.68722222222},{"$f":"-'App.2-BA_FA Cont 2015'!J26","v":191510.64},-5546.0472222222015]
[1835,"Overhead Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C32","v":3139922.86},{"$f":"'App.2-C_DepExp2014'!D32","v":0},3139922.86,{"$f":"'App.2-C_DepExp2014'!F32+'App.2-C_DepExp2014'!I32","v":878358.79},{"$f":"'App.2-C_DepExp2014'!G32","v":0},878358.79,{"$f":"'App.2-BA_FA Cont 2015'!E27","v":290371.21999999997},28.572500005837107,3.4998687542066982E-2,60,1.6666666666666666E-2,109893.17908333334,{"$f":"IF(L32=0,0,+H32/L32)","v":14639.313166666667},2419.7601666666665,126952.25241666667,{"$f":"-'App.2-BA_FA Cont 2015'!J27","v":124341.76999999999},-2610.4824166666804]
[1840,"Underground Conduit",{"$f":"'App.2-C_DepExp2014'!C33","v":1819436.57},{"$f":"'App.2-C_DepExp2014'!D33","v":0},1819436.57,{"$f":"'App.2-C_DepExp2014'!F33+'App.2-C_DepExp2014'!I33","v":654031.23},{"$f":"'App.2-C_DepExp2014'!G33","v":0},654031.23,{"$f":"'App.2-BA_FA Cont 2015'!E28","v":230253.32},26.181889857640996,3.8194339882923201E-2,40,2.5000000000000001E-2,69492.178749999992,16350.78075,2878.1665000000003,88721.126000000004,{"$f":"-'App.2-BA_FA Cont 2015'!J28","v":87335.37000000001},-1385.7559999999939]
[1845,"Underground Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C34","v":1638245.81},{"$f":"'App.2-C_DepExp2014'!D34","v":0},1638245.81,{"$f":"'App.2-C_DepExp2014'!F34+'App.2-C_DepExp2014'!I34","v":804205.03},{"$f":"'App.2-C_DepExp2014'!G34","v":0},804205.03,{"$f":"'App.2-BA_FA Cont 2015'!E29","v":192567.39},23.637802794106463,4.2305116457326854E-2,45,2.2222222222222223E-2,69306.179777777768,17871.222888888889,2139.637666666667,89317.040333333323,{"$f":"-'App.2-BA_FA Cont 2015'!J29","v":90102.1},785.05966666668246]
[1850,"Line Transformers",{"$f":"'App.2-C_DepExp2014'!C35","v":4450851.58},{"$f":"'App.2-C_DepExp2014'!D35","v":0},4450851.58,{"$f":"'App.2-C_DepExp2014'!F35+'App.2-C_DepExp2014'!I35","v":1543240.7200000002},{"$f":"'App.2-C_DepExp2014'!G35","v":0},1543240.7200000002,{"$f":"'App.2-BA_FA Cont 2015'!E30","v":279896.21999999997},25.245535189777637,3.9610964571862896E-2,40,2.5000000000000001E-2,176302.52424999999,38581.018000000004,3498.7027499999995,218382.245,{"$f":"-'App.2-BA_FA Cont 2015'!J30","v":212464.07},-5918.1749999999884,"$169,474 prior to policy change "]
[1855,"Services (Overhead & Underground)",{"$f":"'App.2-C_DepExp2014'!C36","v":817072.83},{"$f":"'App.2-C_DepExp2014'!D36","v":0},817072.83,{"$f":"'App.2-C_DepExp2014'!F36+'App.2-C_DepExp2014'!I36","v":289243.06000000006},{"$f":"'App.2-C_DepExp2014'!G36","v":0},289243.06000000006,{"$f":"'App.2-BA_FA Cont 2015'!E31","v":17567.93},40.094999999999999,2.4940765681506424E-2,45,2.2222222222222223E-2,20378.421997755329,6427.6235555555568,195.19922222222223,27001.244775533109,{"$f":"-'App.2-BA_FA Cont 2015'!J31","v":27796.86},795.61522446689196]
[1860,"Meters",{"$f":"'App.2-C_DepExp2014'!C37","v":399178.01},{"$f":"'App.2-C_DepExp2014'!D37+1517.47","v":31726.170000000002},367451.84,{"$f":"'App.2-C_DepExp2014'!F37+'App.2-C_DepExp2014'!I37","v":2772332.1599999997},{"$f":"'App.2-C_DepExp2014'!G37","v":0},2772332.1599999997,{"$f":"'App.2-BA_FA Cont 2015'!E32","v":100065.96},13.7141,7.2917654093232517E-2,15,6.6666666666666666E-2,26793.726165041819,184822.14399999997,3335.5320000000002,214951.4021650418,{"$f":"-'App.2-BA_FA Cont 2015'!J32","v":206685.33},-8266.0721650418127]
[1860,"Meters (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C38","v":0},{"$f":"'App.2-C_DepExp2014'!D38","v":0},0,{"$f":"'App.2-C_DepExp2014'!F38+'App.2-C_DepExp2014'!I38","v":0},{"$f":"'App.2-C_DepExp2014'!G38","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E33","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J33","v":0},0]
[1905,"Land",{"$f":"'App.2-C_DepExp2014'!C39","v":278455},{"$f":"'App.2-C_DepExp2014'!D39","v":0},278455,{"$f":"'App.2-C_DepExp2014'!F39+'App.2-C_DepExp2014'!I39","v":0},{"$f":"'App.2-C_DepExp2014'!G39","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E34","v":25345.56},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J34","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"'App.2-C_DepExp2014'!C40","v":123184},{"$f":"'App.2-C_DepExp2014'!D40","v":0},123184,{"$f":"'App.2-C_DepExp2014'!F40+'App.2-C_DepExp2014'!I40","v":26264.93},{"$f":"'App.2-C_DepExp2014'!G40","v":0},26264.93,{"$f":"'App.2-BA_FA Cont 2015'!E35","v":22118.52},12.883736556370419,7.7617234381088432E-2,50,0.02,9561.2013999999981,525.29859999999996,221.18520000000001,10307.685199999998,{"$f":"-'App.2-BA_FA Cont 2015'!J35","v":10307.68},-5.1999999977851985E-3]
[1910,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C41","v":47252.170000000006},47252,0.17000000000552973,{"$f":"'App.2-C_DepExp2014'!F41+'App.2-C_DepExp2014'!I41","v":94287.82},94288,-0.17999999999301508,0,50,0.02,25,0.04,3.4000000001105945E-3,-7.1999999997206035E-3,0,-3.799999999610009E-3,{"$f":"-'App.2-BA_FA Cont 2015'!J36","v":-14154.02},-14154.0162,"2015 - Reclassed the accumulated depreciation to 1808 Buildings - Negative addition in the 2015 continuity schedule ( manually entered it as fully depreciated in the correct columns)"]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-C_DepExp2014'!C42","v":115599.38},{"$f":"'App.2-C_DepExp2014'!D42+1720.72","v":1782.71},113816.67,{"$f":"'App.2-C_DepExp2014'!F42+'App.2-C_DepExp2014'!I42","v":3558},{"$f":"'App.2-C_DepExp2014'!G42","v":0},3558,{"$f":"'App.2-BA_FA Cont 2015'!E37","v":21523.599999999999},7.0422000000000002,0.14200107920820199,10,0.1,16162.089971883786,355.8,1076.1799999999998,17594.069971883786,{"$f":"-'App.2-BA_FA Cont 2015'!J37","v":16323.3},-1270.7699718837866]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-C_DepExp2014'!C43","v":0},{"$f":"'App.2-C_DepExp2014'!D43","v":0},0,{"$f":"'App.2-C_DepExp2014'!F43+'App.2-C_DepExp2014'!I43","v":0},{"$f":"'App.2-C_DepExp2014'!G43","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E38","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J38","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"'App.2-C_DepExp2014'!C44","v":44785.770000000004},{"$f":"'App.2-C_DepExp2014'!D44+9240.56+5002.23","v":24799.57},19986.200000000004,{"$f":"'App.2-C_DepExp2014'!F44+'App.2-C_DepExp2014'!I44","v":154584.03999999998},{"$f":"'App.2-C_DepExp2014'!G44","v":0},154584.03999999998,{"$f":"'App.2-BA_FA Cont 2015'!E39","v":4408.59},3.8934000000000002,0.25684491703909179,5,0.2,5133.3538809266975,30916.807999999997,440.85900000000004,36491.020880926691,{"$f":"-'App.2-BA_FA Cont 2015'!J39","v":31510.190000000002},{"$f":"IF(ISERROR(+R44-122), 0, +R44-Q44)","v":-4980.8308809266891},"$4,616 half year rule on final year of dep"]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-C_DepExp2014'!C45","v":0},{"$f":"'App.2-C_DepExp2014'!D45","v":0},0,{"$f":"'App.2-C_DepExp2014'!F45+'App.2-C_DepExp2014'!I45","v":0},{"$f":"'App.2-C_DepExp2014'!G45","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E40","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J40","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-C_DepExp2014'!C46","v":0},{"$f":"'App.2-C_DepExp2014'!D46","v":0},0,{"$f":"'App.2-C_DepExp2014'!F46+'App.2-C_DepExp2014'!I46","v":0},{"$f":"'App.2-C_DepExp2014'!G46","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E41","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J41","v":0},0]
[1930,"Transportation Equipment",{"$f":"'App.2-C_DepExp2014'!C47","v":594966.23},{"$f":"'App.2-C_DepExp2014'!D47","v":14693.44},580272.79,{"$f":"'App.2-C_DepExp2014'!F47+'App.2-C_DepExp2014'!I47","v":556917.05999999994},{"$f":"'App.2-C_DepExp2014'!G47","v":0},556917.05999999994,{"$f":"'App.2-BA_FA Cont 2015'!E42","v":360945.85},5.6894617400869905,0.17576355122562265,8,0.125,101990.80624999999,69614.632499999992,22559.115624999999,194164.55437499998,{"$f":"-'App.2-BA_FA Cont 2015'!J42","v":192561.37},-1603.1843749999825,"Blended rate between 8-10 years"]
[1935,"Stores Equipment",{"$f":"'App.2-C_DepExp2014'!C48","v":2384.23},{"$f":"'App.2-C_DepExp2014'!D48+1213.43","v":1213.43},1170.8,{"$f":"'App.2-C_DepExp2014'!F48+'App.2-C_DepExp2014'!I48","v":0},{"$f":"'App.2-C_DepExp2014'!G48","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E43","v":0},4.1306000000000003,0.24209557933472134,10,0.1,283.44550428509172,0,0,283.44550428509172,{"$f":"-'App.2-BA_FA Cont 2015'!J43","v":167.26},-116.18550428509172]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-C_DepExp2014'!C49","v":79296.61},{"$f":"'App.2-C_DepExp2014'!D49+2170.79","v":4699.0599999999995},74597.55,{"$f":"'App.2-C_DepExp2014'!F49+'App.2-C_DepExp2014'!I49","v":29938.58},{"$f":"'App.2-C_DepExp2014'!G49","v":0},29938.58,{"$f":"'App.2-BA_FA Cont 2015'!E44","v":15770.12},6.5957999999999997,0.15161163164437977,10,0.1,11309.856272173201,2993.8580000000002,788.50600000000009,15092.220272173201,{"$f":"-'App.2-BA_FA Cont 2015'!J44","v":14489},-603.22027217320101]
[1945,"Measurement & Testing Equipment",{"$f":"'App.2-C_DepExp2014'!C50","v":0},{"$f":"'App.2-C_DepExp2014'!D50","v":0},0,{"$f":"'App.2-C_DepExp2014'!F50+'App.2-C_DepExp2014'!I50","v":0},{"$f":"'App.2-C_DepExp2014'!G50","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E45","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J45","v":0},0]
[1950,"Power Operated Equipment",{"$f":"'App.2-C_DepExp2014'!C51","v":0},{"$f":"'App.2-C_DepExp2014'!D51","v":0},0,{"$f":"'App.2-C_DepExp2014'!F51+'App.2-C_DepExp2014'!I51","v":0},{"$f":"'App.2-C_DepExp2014'!G51","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E46","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J46","v":0},0]
[1955,"Communications Equipment",{"$f":"'App.2-C_DepExp2014'!C52","v":59959.360000000001},{"$f":"'App.2-C_DepExp2014'!D52+5301.02","v":7736.24},52223.12,{"$f":"'App.2-C_DepExp2014'!F52+'App.2-C_DepExp2014'!I52","v":940.28},{"$f":"'App.2-C_DepExp2014'!G52","v":0},940.28,{"$f":"'App.2-BA_FA Cont 2015'!E47","v":0},5.7801999999999998,0.17300439431161552,10,0.1,9034.8292446628147,{"$f":"IF(L52=0,0,+H52/L52)","v":94.027999999999992},0,9128.857244662815,{"$f":"-'App.2-BA_FA Cont 2015'!J47","v":8985.7999999999993},{"$f":"IF(ISERROR(+R52-122), 0, +R52-Q52)","v":-143.05724466281572}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C53","v":0},{"$f":"'App.2-C_DepExp2014'!D53","v":0},0,{"$f":"'App.2-C_DepExp2014'!F53+'App.2-C_DepExp2014'!I53","v":410583},0,410583,{"$f":"'App.2-BA_FA Cont 2015'!E48","v":0},0,0,5,0.2,0,82116.600000000006,0,82116.600000000006,{"$f":"-'App.2-BA_FA Cont 2015'!J48","v":41058.33},{"$f":"IF(ISERROR(+R53-122), 0, +R53-Q53)","v":-41058.270000000004},"Depreciated Smart meteres for 2.5 years in 2012 & the estimate depreciated it over 5 years - Half year rule in 2015 for the final year of Dep"]
[1960,"Miscellaneous Equipment ",{"$f":"'App.2-C_DepExp2014'!C54","v":0},{"$f":"'App.2-C_DepExp2014'!D54","v":0},0,{"$f":"'App.2-C_DepExp2014'!F54+'App.2-C_DepExp2014'!I54","v":0},{"$f":"'App.2-C_DepExp2014'!G54","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E49","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J49","v":0},0]
[1970,"Load Management Controls Customer Premises",{"$f":"'App.2-C_DepExp2014'!C55","v":0},{"$f":"'App.2-C_DepExp2014'!D55","v":0},0,{"$f":"'App.2-C_DepExp2014'!F55+'App.2-C_DepExp2014'!I55","v":0},{"$f":"'App.2-C_DepExp2014'!G55","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E50","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J50","v":0},0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App.2-C_DepExp2014'!C56","v":0},{"$f":"'App.2-C_DepExp2014'!D56","v":0},0,{"$f":"'App.2-C_DepExp2014'!F56+'App.2-C_DepExp2014'!I56","v":0},{"$f":"'App.2-C_DepExp2014'!G56","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E51","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J51","v":0},0]
[1980,"System Supervisor Equipment",{"$f":"'App.2-C_DepExp2014'!C57","v":0},{"$f":"'App.2-C_DepExp2014'!D57","v":0},0,{"$f":"'App.2-C_DepExp2014'!F57+'App.2-C_DepExp2014'!I57","v":229015.2},{"$f":"'App.2-C_DepExp2014'!G57","v":0},229015.2,{"$f":"'App.2-BA_FA Cont 2015'!E52","v":25433.71},0,0,10,0.1,0,22901.52,1271.6855,24173.2055,{"$f":"-'App.2-BA_FA Cont 2015'!J52","v":24173.21},4.4999999990977813E-3]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-C_DepExp2014'!C58","v":0},{"$f":"'App.2-C_DepExp2014'!D58","v":0},0,{"$f":"'App.2-C_DepExp2014'!F58+'App.2-C_DepExp2014'!I58","v":0},{"$f":"'App.2-C_DepExp2014'!G58","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E53","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J53","v":0},0]
[1990,"Other Tangible Property",{"$f":"'App.2-C_DepExp2014'!C59","v":0},{"$f":"'App.2-C_DepExp2014'!D59","v":0},0,{"$f":"'App.2-C_DepExp2014'!F59+'App.2-C_DepExp2014'!I59","v":0},{"$f":"'App.2-C_DepExp2014'!G59","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E54","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J54","v":0},0]
[1995,"Contributions & Grants",{"$f":"'App.2-C_DepExp2014'!C60","v":-4624478},{"$f":"'App.2-C_DepExp2014'!D60","v":0},-4624478,{"$f":"'App.2-C_DepExp2014'!F60+'App.2-C_DepExp2014'!I60","v":-1611232.4600000004},{"$f":"'App.2-C_DepExp2014'!G60","v":0},-1611232.4600000004,{"$f":"'App.2-BA_FA Cont 2015'!E55","v":-194049},36.909715838846282,2.7093137329102176E-2,42.5,2.3529411764705882E-2,-125291.61752941177,-37911.352000000014,-2282.9294117647059,-165485.89894117648,{"$f":"-'App.2-BA_FA Cont 2015'!J55","v":-165485.90000000002},-1.0588235454633832E-3]
[2055,"Deferred Revenue",{"$f":"'App.2-C_DepExp2014'!C61","v":0},{"$f":"'App.2-C_DepExp2014'!D61","v":0},0,{"$f":"'App.2-C_DepExp2014'!F61+'App.2-C_DepExp2014'!I61","v":0},{"$f":"'App.2-C_DepExp2014'!G61","v":0},0,{"$f":"'App.2-BA_FA Cont 2015'!E56","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J56","v":0},0]
[2055,"Construction in Process",{"$f":"'App.2-C_DepExp2014'!C62","v":117470},{"$f":"'App.2-C_DepExp2014'!D62","v":0},117470,{"$f":"'App.2-C_DepExp2014'!F62+'App.2-C_DepExp2014'!I62","v":-24269.839999999997},{"$f":"'App.2-C_DepExp2014'!G62","v":0},-24269.839999999997,{"$f":"'App.2-BA_FA Cont 2015'!E57","v":-93200},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2015'!J57","v":0},0]
[null,"Total",{"$f":"SUM(C23:C62)","v":18384214.329999998},233164.06,18151050.270000003,8948070.0699999984,94288,8853782.0699999984,3036411.3300000005,null,null,null,null,{"$f":"SUM(N23:N62)","v":877444.76397803461},572612.5104777778,60181.819721568623,1510239.0941773809,1392741.5499999998,-117497.54417738097]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App.2-C_DepExp2016","index":24,"n_rows":78,"n_cols":25,"rows_kept":78,"cut":false,"hidden":false,"merged":[[14,0,14,1],[14,2,14,16],[8,0,8,18],[9,0,9,18],[10,0,10,18],[13,0,13,1],[13,2,13,16],[15,0,15,1],[15,2,15,16],[16,0,16,1],[16,2,16,16],[19,2,19,8],[19,9,19,12],[19,13,19,16],[73,1,73,18],[75,1,75,18],[20,0,21,0],[20,1,21,1],[66,1,66,18],[70,1,70,18],[71,1,71,18],[72,1,72,18]]}
[]
[]
[]
[]
[]
[]
[]
[]
["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,2016,"MIFRS",null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"     ","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)",{"$f":"'App.2-C_DepExp2014'!C23","v":202058.09000000003},{"$f":"'App.2-C_DepExp2015'!D23+14275.1+23110.87","v":136647.41000000003},{"$f":"C23-D23","v":65410.679999999993},{"$f":"'App.2-C_DepExp2015'!F23+'App.2-C_DepExp2015'!I23","v":434873.75},{"$f":"'App.2-C_DepExp2015'!G23+202361.4","v":202361.4},{"$f":"F23-G23","v":232512.35},{"$f":"'App.2-BA_FA Cont 2016'!E18","v":4625},4.04,{"$f":"IF(J23=0,0,1/J23)","v":0.24752475247524752},5,{"$f":"IF(L23=0,0,1/L23)","v":0.2},{"$f":"IF(J23=0,0,+E23/J23)","v":16190.762376237622},{"$f":"IF(L23=0,0,+H23/L23)","v":46502.47},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":462.5},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":63155.732376237625},{"$f":"-'App.2-BA_FA Cont 2016'!J18","v":54938.85},{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":-8216.8823762376269}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-C_DepExp2014'!C24","v":501177.48},{"$f":"'App.2-C_DepExp2015'!D24","v":0},{"$f":"C24-D24","v":501177.48},{"$f":"'App.2-C_DepExp2015'!F24+'App.2-C_DepExp2015'!I24","v":24378.86},{"$f":"'App.2-C_DepExp2015'!G24","v":0},{"$f":"F24-G24","v":24378.86},{"$f":"'App.2-BA_FA Cont 2016'!E19","v":-7500},17,{"$f":"IF(J24=0,0,1/J24)","v":5.8823529411764705E-2},0,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":29481.028235294118},{"$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":29481.028235294118},{"$f":"-'App.2-BA_FA Cont 2016'!J19","v":20},{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":-29461.028235294118},"No depreciation has been taken since 2003 on $516,004 LP amount since it's an intangible asset… reviewed annually ($500 is being depreciated over 25 years)"]
[1805,"Land",{"$f":"'App.2-C_DepExp2014'!C25","v":74305},{"$f":"'App.2-C_DepExp2015'!D25","v":0},74305,{"$f":"'App.2-C_DepExp2015'!F25+'App.2-C_DepExp2015'!I25","v":0},{"$f":"'App.2-C_DepExp2015'!G25","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E20","v":0},null,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J20","v":0},0]
[1808,"Buildings",{"$f":"'App.2-C_DepExp2014'!C26","v":1664949.74},{"$f":"'App.2-C_DepExp2015'!D26","v":0},1664949.74,{"$f":"'App.2-C_DepExp2015'!F26+'App.2-C_DepExp2015'!I26","v":347006.15},{"$f":"'App.2-C_DepExp2015'!G26","v":0},347006.15,{"$f":"'App.2-BA_FA Cont 2016'!E21","v":0},24.867752362678807,4.0212721496325772E-2,50,0.02,66952.160199999998,6940.1230000000005,0,73892.283200000005,{"$f":"-'App.2-BA_FA Cont 2016'!J21","v":81625.89},7733.6067999999941]
[1810,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C27","v":0},{"$f":"'App.2-C_DepExp2015'!D27","v":0},0,{"$f":"'App.2-C_DepExp2015'!F27+'App.2-C_DepExp2015'!I27","v":0},{"$f":"'App.2-C_DepExp2015'!G27","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E22","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-C_DepExp2014'!C28","v":0},{"$f":"'App.2-C_DepExp2015'!D28","v":0},0,{"$f":"'App.2-C_DepExp2015'!F28+'App.2-C_DepExp2015'!I28","v":0},{"$f":"'App.2-C_DepExp2015'!G28","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E23","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J23","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-C_DepExp2014'!C29","v":3027099.8099999996},{"$f":"'App.2-C_DepExp2015'!D29","v":0},3027099.8099999996,{"$f":"'App.2-C_DepExp2015'!F29+'App.2-C_DepExp2015'!I29","v":1266715.3599999999},{"$f":"'App.2-C_DepExp2015'!G29","v":0},1266715.3599999999,{"$f":"'App.2-BA_FA Cont 2016'!E24","v":85798.65},33.53809483976864,2.9816839769151851E-2,40,2.5000000000000001E-2,{"$f":"IF(J29=0,0,+E29/J29)","v":90258.549999999988},{"$f":"IF(L29=0,0,+H29/L29)","v":31667.883999999998},{"$f":"IF(L29=0,0,+(I29*0.5)/L29)","v":1072.483125},{"$f":"IF(ISERROR(+N29+O29+P29), 0, +N29+O29+P29)","v":122998.91712499998},{"$f":"-'App.2-BA_FA Cont 2016'!J24","v":122998.91},-7.1249999746214598E-3]
[1825,"Storage Battery Equipment",{"$f":"'App.2-C_DepExp2014'!C30","v":0},{"$f":"'App.2-C_DepExp2015'!D30","v":0},0,{"$f":"'App.2-C_DepExp2015'!F30+'App.2-C_DepExp2015'!I30","v":0},{"$f":"'App.2-C_DepExp2015'!G30","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E25","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J25","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App.2-C_DepExp2014'!C31","v":3811041.8},{"$f":"'App.2-C_DepExp2015'!D31","v":0},3811041.8,{"$f":"'App.2-C_DepExp2015'!F31+'App.2-C_DepExp2015'!I31","v":1800490.69},{"$f":"'App.2-C_DepExp2015'!G31","v":0},1800490.69,{"$f":"'App.2-BA_FA Cont 2016'!E26","v":627551.31000000006},23.103085364315469,4.3284262003575442E-2,45,2.2222222222222223E-2,{"$f":"IF(J31=0,0,+E31/J31)","v":164958.13177777777},{"$f":"IF(L31=0,0,+H31/L31)","v":40010.90422222222},6972.7923333333338,{"$f":"IF(ISERROR(+N31+O31+P31), 0, +N31+O31+P31)","v":211941.82833333334},{"$f":"-'App.2-BA_FA Cont 2016'!J26","v":206387.79999999996},-5554.0283333333791]
[1835,"Overhead Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C32","v":3139922.86},{"$f":"'App.2-C_DepExp2015'!D32","v":0},3139922.86,{"$f":"'App.2-C_DepExp2015'!F32+'App.2-C_DepExp2015'!I32","v":1168730.01},{"$f":"'App.2-C_DepExp2015'!G32","v":0},1168730.01,{"$f":"'App.2-BA_FA Cont 2016'!E27","v":510544.18},28.572500005837107,3.4998687542066982E-2,60,1.6666666666666666E-2,109893.17908333334,{"$f":"IF(L32=0,0,+H32/L32)","v":19478.833500000001},4254.5348333333332,133626.54741666667,{"$f":"-'App.2-BA_FA Cont 2016'!J27","v":126761.53},-6865.0174166666693]
[1840,"Underground Conduit",{"$f":"'App.2-C_DepExp2014'!C33","v":1819436.57},{"$f":"'App.2-C_DepExp2015'!D33","v":0},1819436.57,{"$f":"'App.2-C_DepExp2015'!F33+'App.2-C_DepExp2015'!I33","v":884284.55},{"$f":"'App.2-C_DepExp2015'!G33","v":0},884284.55,{"$f":"'App.2-BA_FA Cont 2016'!E28","v":114259.98},26.181889857640996,3.8194339882923201E-2,40,2.5000000000000001E-2,69492.178749999992,22107.11375,1428.2497499999999,93027.542249999999,{"$f":"-'App.2-BA_FA Cont 2016'!J28","v":91641.790000000008},-1385.7522499999905]
[1845,"Underground Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C34","v":1638245.81},{"$f":"'App.2-C_DepExp2015'!D34","v":0},1638245.81,{"$f":"'App.2-C_DepExp2015'!F34+'App.2-C_DepExp2015'!I34","v":996772.42},{"$f":"'App.2-C_DepExp2015'!G34","v":0},996772.42,{"$f":"'App.2-BA_FA Cont 2016'!E29","v":299403.74},23.637802794106463,4.2305116457326854E-2,45,2.2222222222222223E-2,69306.179777777768,22150.498222222224,3326.708222222222,94783.386222222209,{"$f":"-'App.2-BA_FA Cont 2016'!J29","v":92241.74},-2541.6462222222035]
[1850,"Line Transformers",{"$f":"'App.2-C_DepExp2014'!C35","v":4450851.58},{"$f":"'App.2-C_DepExp2015'!D35","v":0},4450851.58,{"$f":"'App.2-C_DepExp2015'!F35+'App.2-C_DepExp2015'!I35","v":1823136.9400000002},{"$f":"'App.2-C_DepExp2015'!G35","v":0},1823136.9400000002,{"$f":"'App.2-BA_FA Cont 2016'!E30","v":404170.9},25.245535189777637,3.9610964571862896E-2,40,2.5000000000000001E-2,176302.52424999999,45578.423500000004,5052.1362500000005,226933.084,{"$f":"-'App.2-BA_FA Cont 2016'!J30","v":221014.92},-5918.1639999999898]
[1855,"Services (Overhead & Underground)",{"$f":"'App.2-C_DepExp2014'!C36","v":817072.83},{"$f":"'App.2-C_DepExp2015'!D36","v":0},817072.83,{"$f":"'App.2-C_DepExp2015'!F36+'App.2-C_DepExp2015'!I36","v":306810.99000000005},{"$f":"'App.2-C_DepExp2015'!G36","v":0},306810.99000000005,{"$f":"'App.2-BA_FA Cont 2016'!E31","v":48053},40.094999999999999,2.4940765681506424E-2,45,2.2222222222222223E-2,20378.421997755329,6818.0220000000008,533.92222222222222,27730.366219977554,{"$f":"-'App.2-BA_FA Cont 2016'!J31","v":28525.989999999998},795.62378002244441]
[1860,"Meters",{"$f":"'App.2-C_DepExp2014'!C37","v":399178.01},{"$f":"'App.2-C_DepExp2015'!D37+5731.11","v":37457.279999999999},361720.73,{"$f":"'App.2-C_DepExp2015'!F37+'App.2-C_DepExp2015'!I37","v":2872398.1199999996},{"$f":"'App.2-C_DepExp2015'!G37","v":0},2872398.1199999996,{"$f":"'App.2-BA_FA Cont 2016'!E32","v":304330},13.7141,7.2917654093232517E-2,15,6.6666666666666666E-2,26375.827068491551,191493.20799999998,10144.333333333334,228013.36840182488,{"$f":"-'App.2-BA_FA Cont 2016'!J32","v":218732.43},-9280.938401824882]
[1860,"Meters (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C38","v":0},{"$f":"'App.2-C_DepExp2015'!D38","v":0},0,{"$f":"'App.2-C_DepExp2015'!F38+'App.2-C_DepExp2015'!I38","v":0},{"$f":"'App.2-C_DepExp2015'!G38","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E33","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J33","v":0},0]
[1905,"Land",{"$f":"'App.2-C_DepExp2014'!C39","v":278455},{"$f":"'App.2-C_DepExp2015'!D39","v":0},278455,{"$f":"'App.2-C_DepExp2015'!F39+'App.2-C_DepExp2015'!I39","v":25345.56},{"$f":"'App.2-C_DepExp2015'!G39","v":0},25345.56,{"$f":"'App.2-BA_FA Cont 2016'!E34","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J34","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"'App.2-C_DepExp2014'!C40","v":123184},{"$f":"'App.2-C_DepExp2015'!D40","v":0},123184,{"$f":"'App.2-C_DepExp2015'!F40+'App.2-C_DepExp2015'!I40","v":48383.45},{"$f":"'App.2-C_DepExp2015'!G40","v":0},48383.45,{"$f":"'App.2-BA_FA Cont 2016'!E35","v":0},12.883736556370419,7.7617234381088432E-2,50,0.02,9561.2013999999981,967.66899999999998,0,10528.870399999998,{"$f":"-'App.2-BA_FA Cont 2016'!J35","v":10528.87},-3.9999999717110768E-4]
[1910,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C41","v":47252.170000000006},{"$f":"'App.2-C_DepExp2015'!D41","v":47252},0.17000000000552973,{"$f":"'App.2-C_DepExp2015'!F41+'App.2-C_DepExp2015'!I41","v":94287.82},{"$f":"'App.2-C_DepExp2015'!G41","v":94288},-0.17999999999301508,{"$f":"'App.2-BA_FA Cont 2016'!E36","v":0},50,0.02,25,0.04,3.4000000001105945E-3,-7.1999999997206035E-3,0,-3.799999999610009E-3,{"$f":"-'App.2-BA_FA Cont 2016'!J36","v":0},3.799999999610009E-3]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-C_DepExp2014'!C42","v":115599.38},{"$f":"'App.2-C_DepExp2015'!D42+5030.88+1153.51","v":7967.1},107632.28,{"$f":"'App.2-C_DepExp2015'!F42+'App.2-C_DepExp2015'!I42","v":25081.599999999999},{"$f":"'App.2-C_DepExp2015'!G42","v":0},25081.599999999999,{"$f":"'App.2-BA_FA Cont 2016'!E37","v":0},7.0422000000000002,0.14200107920820199,10,0.1,15283.899917639374,2508.16,0,17792.059917639373,{"$f":"-'App.2-BA_FA Cont 2016'!J37","v":16023.97},-1768.0899176393741]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-C_DepExp2014'!C43","v":0},{"$f":"'App.2-C_DepExp2015'!D43","v":0},0,{"$f":"'App.2-C_DepExp2015'!F43+'App.2-C_DepExp2015'!I43","v":0},{"$f":"'App.2-C_DepExp2015'!G43","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E38","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J38","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"'App.2-C_DepExp2014'!C44","v":44785.770000000004},{"$f":"'App.2-C_DepExp2015'!D44+2036.9+1080","v":27916.47},16869.300000000003,{"$f":"'App.2-C_DepExp2015'!F44+'App.2-C_DepExp2015'!I44","v":158992.62999999998},{"$f":"'App.2-C_DepExp2015'!G44+46163.99","v":46163.99},112828.63999999998,{"$f":"'App.2-BA_FA Cont 2016'!E39","v":6104.71},3.8934000000000002,0.25684491703909179,5,0.2,4332.7939590075521,22565.727999999996,610.471,27508.992959007548,{"$f":"-'App.2-BA_FA Cont 2016'!J39","v":25827.88},{"$f":"IF(ISERROR(+R44-122), 0, +R44-Q44)","v":-1681.112959007547}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-C_DepExp2014'!C45","v":0},{"$f":"'App.2-C_DepExp2015'!D45","v":0},0,{"$f":"'App.2-C_DepExp2015'!F45+'App.2-C_DepExp2015'!I45","v":0},{"$f":"'App.2-C_DepExp2015'!G45","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E40","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J40","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-C_DepExp2014'!C46","v":0},{"$f":"'App.2-C_DepExp2015'!D46","v":0},0,{"$f":"'App.2-C_DepExp2015'!F46+'App.2-C_DepExp2015'!I46","v":0},{"$f":"'App.2-C_DepExp2015'!G46","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E41","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J41","v":0},0]
[1930,"Transportation Equipment",{"$f":"'App.2-C_DepExp2014'!C47","v":594966.23},{"$f":"'App.2-C_DepExp2015'!D47+98223.65+6883.33","v":119800.42},475165.81,{"$f":"'App.2-C_DepExp2015'!F47+'App.2-C_DepExp2015'!I47","v":917862.90999999992},{"$f":"'App.2-C_DepExp2015'!G47","v":0},917862.90999999992,{"$f":"'App.2-BA_FA Cont 2016'!E42","v":26237.8},5.6894617400869905,0.17576355122562265,8,0.125,83516.830186599487,114732.86374999999,1639.8625,199889.55643659947,{"$f":"-'App.2-BA_FA Cont 2016'!J42","v":183649.25999999998},-16240.296436599485,"Only $69,077 prior to policy change accoridng to depreciation schedule for assets prior to policy change"]
[1935,"Stores Equipment",{"$f":"'App.2-C_DepExp2014'!C48","v":2384.23},{"$f":"'App.2-C_DepExp2015'!D48+1170.8","v":2384.23},0,{"$f":"'App.2-C_DepExp2015'!F48+'App.2-C_DepExp2015'!I48","v":0},{"$f":"'App.2-C_DepExp2015'!G48","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E43","v":0},4.1306000000000003,0.24209557933472134,10,0.1,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J43","v":0},0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-C_DepExp2014'!C49","v":79296.61},{"$f":"'App.2-C_DepExp2015'!D49+2119.3+977.29","v":7795.65},71500.960000000006,{"$f":"'App.2-C_DepExp2015'!F49+'App.2-C_DepExp2015'!I49","v":45708.700000000004},{"$f":"'App.2-C_DepExp2015'!G49","v":0},45708.700000000004,{"$f":"'App.2-BA_FA Cont 2016'!E44","v":0},6.5957999999999997,0.15161163164437977,10,0.1,10840.377209739532,4570.8700000000008,0,15411.247209739533,{"$f":"-'App.2-BA_FA Cont 2016'!J44","v":14362.97},-1048.2772097395336]
[1945,"Measurement & Testing Equipment",{"$f":"'App.2-C_DepExp2014'!C50","v":0},{"$f":"'App.2-C_DepExp2015'!D50","v":0},0,{"$f":"'App.2-C_DepExp2015'!F50+'App.2-C_DepExp2015'!I50","v":0},{"$f":"'App.2-C_DepExp2015'!G50","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E45","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J45","v":0},0]
[1950,"Power Operated Equipment",{"$f":"'App.2-C_DepExp2014'!C51","v":0},{"$f":"'App.2-C_DepExp2015'!D51","v":0},0,{"$f":"'App.2-C_DepExp2015'!F51+'App.2-C_DepExp2015'!I51","v":0},{"$f":"'App.2-C_DepExp2015'!G51","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E46","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J46","v":0},0]
[1955,"Communications Equipment",{"$f":"'App.2-C_DepExp2014'!C52","v":59959.360000000001},{"$f":"'App.2-C_DepExp2015'!D52","v":7736.24},52223.12,{"$f":"'App.2-C_DepExp2015'!F52+'App.2-C_DepExp2015'!I52","v":940.28},{"$f":"'App.2-C_DepExp2015'!G52","v":0},940.28,{"$f":"'App.2-BA_FA Cont 2016'!E47","v":0},5.7801999999999998,0.17300439431161552,10,0.1,9034.8292446628147,{"$f":"IF(L52=0,0,+H52/L52)","v":94.027999999999992},0,9128.857244662815,{"$f":"-'App.2-BA_FA Cont 2016'!J47","v":8985.7999999999993},{"$f":"IF(ISERROR(+R52-122), 0, +R52-Q52)","v":-143.05724466281572}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C53","v":0},{"$f":"'App.2-C_DepExp2015'!D53","v":0},0,{"$f":"'App.2-C_DepExp2015'!F53+'App.2-C_DepExp2015'!I53","v":410583},410583,0,{"$f":"'App.2-BA_FA Cont 2016'!E48","v":0},0,0,5,0.2,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J48","v":0},{"$f":"IF(ISERROR(+R53-122), 0, +R53-Q53)","v":0}]
[1960,"Miscellaneous Equipment ",{"$f":"'App.2-C_DepExp2014'!C54","v":0},{"$f":"'App.2-C_DepExp2015'!D54","v":0},0,{"$f":"'App.2-C_DepExp2015'!F54+'App.2-C_DepExp2015'!I54","v":0},{"$f":"'App.2-C_DepExp2015'!G54","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E49","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J49","v":0},0]
[1970,"Load Management Controls Customer Premises",{"$f":"'App.2-C_DepExp2014'!C55","v":0},{"$f":"'App.2-C_DepExp2015'!D55","v":0},0,{"$f":"'App.2-C_DepExp2015'!F55+'App.2-C_DepExp2015'!I55","v":0},{"$f":"'App.2-C_DepExp2015'!G55","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E50","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J50","v":0},0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App.2-C_DepExp2014'!C56","v":0},{"$f":"'App.2-C_DepExp2015'!D56","v":0},0,{"$f":"'App.2-C_DepExp2015'!F56+'App.2-C_DepExp2015'!I56","v":0},{"$f":"'App.2-C_DepExp2015'!G56","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E51","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J51","v":0},0]
[1980,"System Supervisor Equipment",{"$f":"'App.2-C_DepExp2014'!C57","v":0},{"$f":"'App.2-C_DepExp2015'!D57","v":0},0,{"$f":"'App.2-C_DepExp2015'!F57+'App.2-C_DepExp2015'!I57","v":254448.91},{"$f":"'App.2-C_DepExp2015'!G57","v":0},254448.91,{"$f":"'App.2-BA_FA Cont 2016'!E52","v":78666.17},0,0,10,0.1,0,25444.891,3933.3085000000001,29378.199499999999,{"$f":"-'App.2-BA_FA Cont 2016'!J52","v":29378.21},1.0500000000320142E-2]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-C_DepExp2014'!C58","v":0},{"$f":"'App.2-C_DepExp2015'!D58","v":0},0,{"$f":"'App.2-C_DepExp2015'!F58+'App.2-C_DepExp2015'!I58","v":0},{"$f":"'App.2-C_DepExp2015'!G58","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E53","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J53","v":0},0]
[1990,"Other Tangible Property",{"$f":"'App.2-C_DepExp2014'!C59","v":0},{"$f":"'App.2-C_DepExp2015'!D59","v":0},0,{"$f":"'App.2-C_DepExp2015'!F59+'App.2-C_DepExp2015'!I59","v":0},{"$f":"'App.2-C_DepExp2015'!G59","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E54","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J54","v":0},0]
[1995,"Contributions & Grants",{"$f":"'App.2-C_DepExp2014'!C60","v":-4624478},{"$f":"'App.2-C_DepExp2015'!D60","v":0},-4624478,{"$f":"'App.2-C_DepExp2015'!F60+'App.2-C_DepExp2015'!I60","v":-1805281.4600000004},{"$f":"'App.2-C_DepExp2015'!G60","v":0},-1805281.4600000004,{"$f":"'App.2-BA_FA Cont 2016'!E55","v":-551702.69999999995},36.909715838846282,2.7093137329102176E-2,42.5,2.3529411764705882E-2,-125291.61752941177,-42477.210823529422,-6490.62,-174259.4483529412,{"$f":"-'App.2-BA_FA Cont 2016'!J55","v":-174304.73},-45.281647058814997]
[2055,"Deferred Revenue",{"$f":"'App.2-C_DepExp2014'!C61","v":0},{"$f":"'App.2-C_DepExp2015'!D61","v":0},0,{"$f":"'App.2-C_DepExp2015'!F61+'App.2-C_DepExp2015'!I61","v":0},{"$f":"'App.2-C_DepExp2015'!G61","v":0},0,{"$f":"'App.2-BA_FA Cont 2016'!E56","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J56","v":0},0]
[2055,"Construction in Process",{"$f":"'App.2-C_DepExp2014'!C62","v":117470},{"$f":"'App.2-C_DepExp2015'!D62","v":0},117470,{"$f":"'App.2-C_DepExp2015'!F62+'App.2-C_DepExp2015'!I62","v":-117469.84},{"$f":"'App.2-C_DepExp2015'!G62","v":0},-117469.84,{"$f":"'App.2-BA_FA Cont 2016'!E57","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2016'!J57","v":0},0]
[null,"Total",{"$f":"SUM(C23:C62)","v":18384214.329999998},394956.80000000005,17989257.530000001,11984481.399999997,753396.39,11231085.009999998,1950542.74,null,null,null,null,{"$f":"SUM(N23:N62)","v":846867.26130490447},561154.47192091495,32940.682069444447,1440962.4152952642,1359342.08,-81620.335295263954]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App.2-C_DepExp2017","index":25,"n_rows":78,"n_cols":25,"rows_kept":78,"cut":false,"hidden":false,"merged":[[73,1,73,18],[75,1,75,18],[20,0,21,0],[20,1,21,1],[66,1,66,18],[70,1,70,18],[71,1,71,18],[72,1,72,18],[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]]}
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"MIFRS",null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"     ","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)",{"$f":"'App.2-C_DepExp2014'!C23","v":202058.09000000003},{"$f":"'App.2-C_DepExp2016'!D23+59494.3+4515","v":200656.71000000002},{"$f":"C23-D23","v":1401.3800000000047},{"$f":"'App.2-C_DepExp2016'!F23+'App.2-C_DepExp2016'!I23","v":439498.75},{"$f":"'App.2-C_DepExp2016'!G23","v":202361.4},{"$f":"F23-G23","v":237137.35},{"$f":"'App.2-BA_FA Cont 2017'!E18","v":45266.15},4.04,{"$f":"IF(J23=0,0,1/J23)","v":0.24752475247524752},5,{"$f":"IF(L23=0,0,1/L23)","v":0.2},{"$f":"IF(J23=0,0,+E23/J23)","v":346.87623762376353},{"$f":"IF(L23=0,0,+H23/L23)","v":47427.47},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":4526.6149999999998},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":52300.961237623764},{"$f":"-'App.2-BA_FA Cont 2017'!J18","v":49068.28},{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":-3232.6812376237649}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-C_DepExp2014'!C24","v":501177.48},{"$f":"'App.2-C_DepExp2016'!D24","v":0},{"$f":"C24-D24","v":501177.48},{"$f":"'App.2-C_DepExp2016'!F24+'App.2-C_DepExp2016'!I24","v":16878.86},{"$f":"'App.2-C_DepExp2016'!G24","v":0},{"$f":"F24-G24","v":16878.86},{"$f":"'App.2-BA_FA Cont 2017'!E19","v":0},17,{"$f":"IF(J24=0,0,1/J24)","v":5.8823529411764705E-2},0,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":29481.028235294118},{"$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":29481.028235294118},{"$f":"-'App.2-BA_FA Cont 2017'!J19","v":20},{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":-29461.028235294118},"No depreciation has been taken since 2003 on $516,004 LP amount since it's an intangible asset… reviewed annually ($500 is being depreciated over 25 years)"]
[1805,"Land",{"$f":"'App.2-C_DepExp2014'!C25","v":74305},{"$f":"'App.2-C_DepExp2016'!D25","v":0},74305,{"$f":"'App.2-C_DepExp2016'!F25+'App.2-C_DepExp2016'!I25","v":0},{"$f":"'App.2-C_DepExp2016'!G25","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E20","v":0},null,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J20","v":0},0]
[1808,"Buildings",{"$f":"'App.2-C_DepExp2014'!C26","v":1664949.74},{"$f":"'App.2-C_DepExp2016'!D26","v":0},1664949.74,{"$f":"'App.2-C_DepExp2016'!F26+'App.2-C_DepExp2016'!I26","v":347006.15},{"$f":"'App.2-C_DepExp2016'!G26","v":0},347006.15,{"$f":"'App.2-BA_FA Cont 2017'!E21","v":-10000},24.867752362678807,4.0212721496325772E-2,50,0.02,66952.160199999998,6940.1230000000005,-100,73792.283200000005,{"$f":"-'App.2-BA_FA Cont 2017'!J21","v":81625.89},7833.6067999999941]
[1810,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C27","v":0},{"$f":"'App.2-C_DepExp2016'!D27","v":0},0,{"$f":"'App.2-C_DepExp2016'!F27+'App.2-C_DepExp2016'!I27","v":0},{"$f":"'App.2-C_DepExp2016'!G27","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E22","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-C_DepExp2014'!C28","v":0},{"$f":"'App.2-C_DepExp2016'!D28","v":0},0,{"$f":"'App.2-C_DepExp2016'!F28+'App.2-C_DepExp2016'!I28","v":0},{"$f":"'App.2-C_DepExp2016'!G28","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E23","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J23","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-C_DepExp2014'!C29","v":3027099.8099999996},{"$f":"'App.2-C_DepExp2016'!D29","v":0},3027099.8099999996,{"$f":"'App.2-C_DepExp2016'!F29+'App.2-C_DepExp2016'!I29","v":1352514.0099999998},{"$f":"'App.2-C_DepExp2016'!G29","v":0},1352514.0099999998,{"$f":"'App.2-BA_FA Cont 2017'!E24","v":83672.39},33.53809483976864,2.9816839769151851E-2,40,2.5000000000000001E-2,{"$f":"IF(J29=0,0,+E29/J29)","v":90258.549999999988},{"$f":"IF(L29=0,0,+H29/L29)","v":33812.850249999996},{"$f":"IF(L29=0,0,+(I29*0.5)/L29)","v":1045.9048749999999},{"$f":"IF(ISERROR(+N29+O29+P29), 0, +N29+O29+P29)","v":125117.30512499997},{"$f":"-'App.2-BA_FA Cont 2017'!J24","v":125117.3},-5.1249999669380486E-3]
[1825,"Storage Battery Equipment",{"$f":"'App.2-C_DepExp2014'!C30","v":0},{"$f":"'App.2-C_DepExp2016'!D30","v":0},0,{"$f":"'App.2-C_DepExp2016'!F30+'App.2-C_DepExp2016'!I30","v":0},{"$f":"'App.2-C_DepExp2016'!G30","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E25","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J25","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App.2-C_DepExp2014'!C31","v":3811041.8},{"$f":"'App.2-C_DepExp2016'!D31","v":0},3811041.8,{"$f":"'App.2-C_DepExp2016'!F31+'App.2-C_DepExp2016'!I31","v":2428042},{"$f":"'App.2-C_DepExp2016'!G31","v":0},2428042,{"$f":"'App.2-BA_FA Cont 2017'!E26","v":720879.62},23.103085364315469,4.3284262003575442E-2,45,2.2222222222222223E-2,{"$f":"IF(J31=0,0,+E31/J31)","v":164958.13177777777},{"$f":"IF(L31=0,0,+H31/L31)","v":53956.488888888889},8009.7735555555555,{"$f":"IF(ISERROR(+N31+O31+P31), 0, +N31+O31+P31)","v":226924.39422222221},{"$f":"-'App.2-BA_FA Cont 2017'!J26","v":219864.62},-7059.774222222215]
[1835,"Overhead Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C32","v":3139922.86},{"$f":"'App.2-C_DepExp2016'!D32","v":0},3139922.86,{"$f":"'App.2-C_DepExp2016'!F32+'App.2-C_DepExp2016'!I32","v":1679274.19},{"$f":"'App.2-C_DepExp2016'!G32","v":0},1679274.19,{"$f":"'App.2-BA_FA Cont 2017'!E27","v":273483.64},28.572500005837107,3.4998687542066982E-2,60,1.6666666666666666E-2,109893.17908333334,{"$f":"IF(L32=0,0,+H32/L32)","v":27987.903166666667},2279.0303333333336,140160.11258333334,{"$f":"-'App.2-BA_FA Cont 2017'!J27","v":141418.89000000001},1258.7774166666786]
[1840,"Underground Conduit",{"$f":"'App.2-C_DepExp2014'!C33","v":1819436.57},{"$f":"'App.2-C_DepExp2016'!D33","v":0},1819436.57,{"$f":"'App.2-C_DepExp2016'!F33+'App.2-C_DepExp2016'!I33","v":998544.53},{"$f":"'App.2-C_DepExp2016'!G33","v":0},998544.53,{"$f":"'App.2-BA_FA Cont 2017'!E28","v":146186.73000000001},26.181889857640996,3.8194339882923201E-2,40,2.5000000000000001E-2,69492.178749999992,24963.613250000002,1827.3341250000001,96283.126124999981,{"$f":"-'App.2-BA_FA Cont 2017'!J28","v":94897.37000000001},-1385.7561249999708]
[1845,"Underground Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C34","v":1638245.81},{"$f":"'App.2-C_DepExp2016'!D34","v":0},1638245.81,{"$f":"'App.2-C_DepExp2016'!F34+'App.2-C_DepExp2016'!I34","v":1296176.1600000001},{"$f":"'App.2-C_DepExp2016'!G34","v":0},1296176.1600000001,{"$f":"'App.2-BA_FA Cont 2017'!E29","v":91274.47},23.637802794106463,4.2305116457326854E-2,45,2.2222222222222223E-2,69306.179777777768,28803.914666666671,1014.1607777777778,99124.255222222215,{"$f":"-'App.2-BA_FA Cont 2017'!J29","v":103235.88},4111.6247777777899]
[1850,"Line Transformers",{"$f":"'App.2-C_DepExp2014'!C35","v":4450851.58},{"$f":"'App.2-C_DepExp2016'!D35","v":0},4450851.58,{"$f":"'App.2-C_DepExp2016'!F35+'App.2-C_DepExp2016'!I35","v":2227307.8400000003},{"$f":"'App.2-C_DepExp2016'!G35","v":0},2227307.8400000003,{"$f":"'App.2-BA_FA Cont 2017'!E30","v":652479.93000000005},25.245535189777637,3.9610964571862896E-2,40,2.5000000000000001E-2,176302.52424999999,55682.696000000011,8155.9991250000003,240141.21937500002,{"$f":"-'App.2-BA_FA Cont 2017'!J30","v":232770.41},-7370.8093750000116]
[1855,"Services (Overhead & Underground)",{"$f":"'App.2-C_DepExp2014'!C36","v":817072.83},{"$f":"'App.2-C_DepExp2016'!D36","v":0},817072.83,{"$f":"'App.2-C_DepExp2016'!F36+'App.2-C_DepExp2016'!I36","v":354863.99000000005},{"$f":"'App.2-C_DepExp2016'!G36","v":0},354863.99000000005,{"$f":"'App.2-BA_FA Cont 2017'!E31","v":17323.09},40.094999999999999,2.4940765681506424E-2,45,2.2222222222222223E-2,20378.421997755329,7885.8664444444457,192.47877777777779,28456.767219977552,{"$f":"-'App.2-BA_FA Cont 2017'!J31","v":29252.39},795.62278002244784]
[1860,"Meters",{"$f":"'App.2-C_DepExp2014'!C37","v":399178.01},{"$f":"'App.2-C_DepExp2016'!D37+1425.16","v":38882.44},360295.57,{"$f":"'App.2-C_DepExp2016'!F37+'App.2-C_DepExp2016'!I37","v":3176728.1199999996},{"$f":"'App.2-C_DepExp2016'!G37","v":0},3176728.1199999996,{"$f":"'App.2-BA_FA Cont 2017'!E32","v":169402.83},13.7141,7.2917654093232517E-2,15,6.6666666666666666E-2,26271.907744584041,211781.87466666664,5646.7609999999995,243700.54341125069,{"$f":"-'App.2-BA_FA Cont 2017'!J32","v":234238.49},-9462.0534112507012]
[1860,"Meters (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C38","v":0},{"$f":"'App.2-C_DepExp2016'!D38","v":0},0,{"$f":"'App.2-C_DepExp2016'!F38+'App.2-C_DepExp2016'!I38","v":0},{"$f":"'App.2-C_DepExp2016'!G38","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E33","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J33","v":0},0]
[1905,"Land",{"$f":"'App.2-C_DepExp2014'!C39","v":278455},{"$f":"'App.2-C_DepExp2016'!D39","v":0},278455,{"$f":"'App.2-C_DepExp2016'!F39+'App.2-C_DepExp2016'!I39","v":25345.56},{"$f":"'App.2-C_DepExp2016'!G39","v":0},25345.56,{"$f":"'App.2-BA_FA Cont 2017'!E34","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J34","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"'App.2-C_DepExp2014'!C40","v":123184},{"$f":"'App.2-C_DepExp2016'!D40","v":0},123184,{"$f":"'App.2-C_DepExp2016'!F40+'App.2-C_DepExp2016'!I40","v":48383.45},{"$f":"'App.2-C_DepExp2016'!G40","v":0},48383.45,{"$f":"'App.2-BA_FA Cont 2017'!E35","v":81696.88},12.883736556370419,7.7617234381088432E-2,50,0.02,9561.2013999999981,967.66899999999998,816.9688000000001,11345.839199999999,{"$f":"-'App.2-BA_FA Cont 2017'!J35","v":11345.84},8.0000000161817297E-4]
[1910,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C41","v":47252.170000000006},{"$f":"'App.2-C_DepExp2016'!D41","v":47252},0.17000000000552973,{"$f":"'App.2-C_DepExp2016'!F41+'App.2-C_DepExp2016'!I41","v":94287.82},{"$f":"'App.2-C_DepExp2016'!G41","v":94288},-0.17999999999301508,{"$f":"'App.2-BA_FA Cont 2017'!E36","v":0},25,0.04,45,2.2222222222222223E-2,6.800000000221189E-3,-3.9999999998447796E-3,0,2.8000000003764094E-3,{"$f":"-'App.2-BA_FA Cont 2017'!J36","v":0},-2.8000000003764094E-3]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-C_DepExp2014'!C42","v":115599.38},{"$f":"'App.2-C_DepExp2016'!D42+1840.9","v":9808},105791.38,{"$f":"'App.2-C_DepExp2016'!F42+'App.2-C_DepExp2016'!I42","v":25081.599999999999},{"$f":"'App.2-C_DepExp2016'!G42","v":0},25081.599999999999,{"$f":"'App.2-BA_FA Cont 2017'!E37","v":0},7.0422000000000002,0.14200107920820199,10,0.1,15022.490130924994,2508.16,0,17530.650130924994,{"$f":"-'App.2-BA_FA Cont 2017'!J37","v":14806.33},-2724.3201309249944]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-C_DepExp2014'!C43","v":0},{"$f":"'App.2-C_DepExp2016'!D43","v":0},0,{"$f":"'App.2-C_DepExp2016'!F43+'App.2-C_DepExp2016'!I43","v":0},{"$f":"'App.2-C_DepExp2016'!G43","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E38","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J38","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"'App.2-C_DepExp2014'!C44","v":44785.770000000004},{"$f":"'App.2-C_DepExp2016'!D44+5254.85+7184.84","v":40356.160000000003},4429.6100000000006,{"$f":"'App.2-C_DepExp2016'!F44+'App.2-C_DepExp2016'!I44","v":165097.33999999997},{"$f":"'App.2-C_DepExp2016'!G44","v":46163.99},118933.34999999998,{"$f":"'App.2-BA_FA Cont 2017'!E39","v":3421.41},3.8934000000000002,0.25684491703909179,5,0.2,1137.7228129655316,23786.669999999995,342.14099999999996,25266.533812965525,{"$f":"-'App.2-BA_FA Cont 2017'!J39","v":23737.42},{"$f":"IF(ISERROR(+R44-122), 0, +R44-Q44)","v":-1529.1138129655264}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-C_DepExp2014'!C45","v":0},{"$f":"'App.2-C_DepExp2016'!D45","v":0},0,{"$f":"'App.2-C_DepExp2016'!F45+'App.2-C_DepExp2016'!I45","v":0},{"$f":"'App.2-C_DepExp2016'!G45","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E40","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J40","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-C_DepExp2014'!C46","v":0},{"$f":"'App.2-C_DepExp2016'!D46","v":0},0,{"$f":"'App.2-C_DepExp2016'!F46+'App.2-C_DepExp2016'!I46","v":0},{"$f":"'App.2-C_DepExp2016'!G46","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E41","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J41","v":0},0]
[1930,"Transportation Equipment",{"$f":"'App.2-C_DepExp2014'!C47","v":594966.23},{"$f":"'App.2-C_DepExp2016'!D47+47266.97","v":167067.39000000001},427898.83999999997,{"$f":"'App.2-C_DepExp2016'!F47+'App.2-C_DepExp2016'!I47","v":944100.71},{"$f":"'App.2-C_DepExp2016'!G47","v":0},944100.71,{"$f":"'App.2-BA_FA Cont 2017'!E42","v":127912.6},5.6894617400869905,0.17576355122562265,8,0.125,75209.019683724517,118012.58875,7994.5375000000004,201216.1459337245,{"$f":"-'App.2-BA_FA Cont 2017'!J42","v":180374.1},-20842.045933724497,"Only $63,481.58 prior to policy change accoridng to depreciation schedule & $105,801.13 for after policy "]
[1935,"Stores Equipment",{"$f":"'App.2-C_DepExp2014'!C48","v":2384.23},{"$f":"'App.2-C_DepExp2016'!D48","v":2384.23},0,{"$f":"'App.2-C_DepExp2016'!F48+'App.2-C_DepExp2016'!I48","v":0},{"$f":"'App.2-C_DepExp2016'!G48","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E43","v":0},4.1306000000000003,0.24209557933472134,10,0.1,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J43","v":0},0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-C_DepExp2014'!C49","v":79296.61},{"$f":"'App.2-C_DepExp2016'!D49+3746.8","v":11542.45},67754.16,{"$f":"'App.2-C_DepExp2016'!F49+'App.2-C_DepExp2016'!I49","v":45708.700000000004},{"$f":"'App.2-C_DepExp2016'!G49","v":0},45708.700000000004,{"$f":"'App.2-BA_FA Cont 2017'!E44","v":0},6.5957999999999997,0.15161163164437977,10,0.1,10272.31874829437,4570.8700000000008,0,14843.188748294371,{"$f":"-'App.2-BA_FA Cont 2017'!J44","v":13285.16},-1558.0287482943713]
[1945,"Measurement & Testing Equipment",{"$f":"'App.2-C_DepExp2014'!C50","v":0},{"$f":"'App.2-C_DepExp2016'!D50","v":0},0,{"$f":"'App.2-C_DepExp2016'!F50+'App.2-C_DepExp2016'!I50","v":0},{"$f":"'App.2-C_DepExp2016'!G50","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E45","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J45","v":0},0]
[1950,"Power Operated Equipment",{"$f":"'App.2-C_DepExp2014'!C51","v":0},{"$f":"'App.2-C_DepExp2016'!D51","v":0},0,{"$f":"'App.2-C_DepExp2016'!F51+'App.2-C_DepExp2016'!I51","v":0},{"$f":"'App.2-C_DepExp2016'!G51","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E46","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J46","v":0},0]
[1955,"Communications Equipment",{"$f":"'App.2-C_DepExp2014'!C52","v":59959.360000000001},{"$f":"'App.2-C_DepExp2016'!D52","v":7736.24},52223.12,{"$f":"'App.2-C_DepExp2016'!F52+'App.2-C_DepExp2016'!I52","v":940.28},{"$f":"'App.2-C_DepExp2016'!G52","v":0},940.28,{"$f":"'App.2-BA_FA Cont 2017'!E47","v":0},5.7801999999999998,0.17300439431161552,10,0.1,9034.8292446628147,{"$f":"IF(L52=0,0,+H52/L52)","v":94.027999999999992},0,9128.857244662815,{"$f":"-'App.2-BA_FA Cont 2017'!J47","v":6047.67},{"$f":"IF(ISERROR(+R52-122), 0, +R52-Q52)","v":-3081.1872446628149}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C53","v":0},{"$f":"'App.2-C_DepExp2016'!D53","v":0},0,{"$f":"'App.2-C_DepExp2016'!F53+'App.2-C_DepExp2016'!I53","v":410583},{"$f":"'App.2-C_DepExp2016'!G53","v":410583},0,{"$f":"'App.2-BA_FA Cont 2017'!E48","v":0},0,0,5,0.2,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J48","v":0},{"$f":"IF(ISERROR(+R53-122), 0, +R53-Q53)","v":0}]
[1960,"Miscellaneous Equipment ",{"$f":"'App.2-C_DepExp2014'!C54","v":0},{"$f":"'App.2-C_DepExp2016'!D54","v":0},0,{"$f":"'App.2-C_DepExp2016'!F54+'App.2-C_DepExp2016'!I54","v":0},{"$f":"'App.2-C_DepExp2016'!G54","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E49","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J49","v":0},0]
[1970,"Load Management Controls Customer Premises",{"$f":"'App.2-C_DepExp2014'!C55","v":0},{"$f":"'App.2-C_DepExp2016'!D55","v":0},0,{"$f":"'App.2-C_DepExp2016'!F55+'App.2-C_DepExp2016'!I55","v":0},{"$f":"'App.2-C_DepExp2016'!G55","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E50","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J50","v":0},0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App.2-C_DepExp2014'!C56","v":0},{"$f":"'App.2-C_DepExp2016'!D56","v":0},0,{"$f":"'App.2-C_DepExp2016'!F56+'App.2-C_DepExp2016'!I56","v":0},{"$f":"'App.2-C_DepExp2016'!G56","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E51","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J51","v":0},0]
[1980,"System Supervisor Equipment",{"$f":"'App.2-C_DepExp2014'!C57","v":0},{"$f":"'App.2-C_DepExp2016'!D57","v":0},0,{"$f":"'App.2-C_DepExp2016'!F57+'App.2-C_DepExp2016'!I57","v":333115.08},{"$f":"'App.2-C_DepExp2016'!G57","v":0},333115.08,{"$f":"'App.2-BA_FA Cont 2017'!E52","v":5999.97},0,0,10,0.1,0,33311.508000000002,299.99850000000004,33611.506500000003,{"$f":"-'App.2-BA_FA Cont 2017'!J52","v":33611.51},3.4999999988940544E-3]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-C_DepExp2014'!C58","v":0},{"$f":"'App.2-C_DepExp2016'!D58","v":0},0,{"$f":"'App.2-C_DepExp2016'!F58+'App.2-C_DepExp2016'!I58","v":0},{"$f":"'App.2-C_DepExp2016'!G58","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E53","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J53","v":0},0]
[1990,"Other Tangible Property",{"$f":"'App.2-C_DepExp2014'!C59","v":0},{"$f":"'App.2-C_DepExp2016'!D59","v":0},0,{"$f":"'App.2-C_DepExp2016'!F59+'App.2-C_DepExp2016'!I59","v":0},{"$f":"'App.2-C_DepExp2016'!G59","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E54","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J54","v":0},0]
[1995,"Contributions & Grants",{"$f":"'App.2-C_DepExp2014'!C60","v":-4624478},{"$f":"'App.2-C_DepExp2016'!D60","v":0},-4624478,{"$f":"'App.2-C_DepExp2016'!F60+'App.2-C_DepExp2016'!I60","v":-2356984.16},{"$f":"'App.2-C_DepExp2016'!G60","v":0},-2356984.16,{"$f":"'App.2-BA_FA Cont 2017'!E55","v":-365697.72},36.909715838846282,2.7093137329102176E-2,42.5,2.3529411764705882E-2,-125291.61752941177,-55458.450823529412,-4302.3261176470587,-185052.39447058825,{"$f":"-'App.2-BA_FA Cont 2017'!J55","v":-185052.40000000002},-5.5294117773883045E-3]
[2055,"Deferred Revenue",{"$f":"'App.2-C_DepExp2014'!C61","v":0},{"$f":"'App.2-C_DepExp2016'!D61","v":0},0,{"$f":"'App.2-C_DepExp2016'!F61+'App.2-C_DepExp2016'!I61","v":0},{"$f":"'App.2-C_DepExp2016'!G61","v":0},0,{"$f":"'App.2-BA_FA Cont 2017'!E56","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J56","v":0},0]
[2055,"Construction in Process",{"$f":"'App.2-C_DepExp2014'!C62","v":117470},{"$f":"'App.2-C_DepExp2016'!D62","v":0},117470,{"$f":"'App.2-C_DepExp2016'!F62+'App.2-C_DepExp2016'!I62","v":-117469.84},{"$f":"'App.2-C_DepExp2016'!G62","v":0},-117469.84,{"$f":"'App.2-BA_FA Cont 2017'!E57","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2017'!J57","v":0},0]
[null,"Total",{"$f":"SUM(C23:C62)","v":18384214.329999998},525685.62000000011,17858528.710000001,13935024.139999997,753396.39,13181627.75,2043301.9900000005,null,null,null,null,{"$f":"SUM(N23:N62)","v":818587.10934530641},627035.83925980399,37749.377251797385,1483372.3258569073,1409665.15,-73707.175856907823]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App.2-C_DepExp2018","index":26,"n_rows":78,"n_cols":25,"rows_kept":78,"cut":false,"hidden":false,"merged":[[73,1,73,18],[75,1,75,18],[20,0,21,0],[20,1,21,1],[66,1,66,18],[70,1,70,18],[71,1,71,18],[72,1,72,18],[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]]}
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2018,"MIFRS",null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"     ","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)",{"$f":"'App.2-C_DepExp2014'!C23","v":202058.09000000003},{"$f":"'App.2-C_DepExp2017'!D23+1401.78","v":202058.49000000002},{"$f":"C23-D23","v":-0.39999999999417923},{"$f":"'App.2-C_DepExp2017'!F23+'App.2-C_DepExp2017'!I23","v":484764.9},{"$f":"'App.2-C_DepExp2017'!G23+32859.87","v":235221.27},{"$f":"F23-G23","v":249543.63000000003},{"$f":"'App.2-BA_FA Cont 2018'!E18","v":5006.57},4.04,{"$f":"IF(J23=0,0,1/J23)","v":0.24752475247524752},5,{"$f":"IF(L23=0,0,1/L23)","v":0.2},{"$f":"IF(J23=0,0,+E23/J23)","v":-9.9009900988658223E-2},{"$f":"IF(L23=0,0,+H23/L23)","v":49908.72600000001},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":500.65699999999998},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":50409.283990099022},{"$f":"-'App.2-BA_FA Cont 2018'!J18","v":46887.08},{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":-3522.2039900990203}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-C_DepExp2014'!C24","v":501177.48},{"$f":"'App.2-C_DepExp2017'!D24","v":0},{"$f":"C24-D24","v":501177.48},{"$f":"'App.2-C_DepExp2017'!F24+'App.2-C_DepExp2017'!I24","v":16878.86},{"$f":"'App.2-C_DepExp2017'!G24","v":0},{"$f":"F24-G24","v":16878.86},{"$f":"'App.2-BA_FA Cont 2018'!E19","v":0},17,{"$f":"IF(J24=0,0,1/J24)","v":5.8823529411764705E-2},0,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":29481.028235294118},{"$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":29481.028235294118},{"$f":"-'App.2-BA_FA Cont 2018'!J19","v":20},{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":-29461.028235294118},"No depreciation has been taken since 2003 on $516,004 LP amount since it's an intangible asset… reviewed annually ($500 is being depreciated over 25 years)"]
[1805,"Land",{"$f":"'App.2-C_DepExp2014'!C25","v":74305},{"$f":"'App.2-C_DepExp2017'!D25","v":0},74305,{"$f":"'App.2-C_DepExp2017'!F25+'App.2-C_DepExp2017'!I25","v":0},{"$f":"'App.2-C_DepExp2017'!G25","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E20","v":0},null,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J20","v":0},0]
[1808,"Buildings",{"$f":"'App.2-C_DepExp2014'!C26","v":1664949.74},{"$f":"'App.2-C_DepExp2017'!D26","v":0},1664949.74,{"$f":"'App.2-C_DepExp2017'!F26+'App.2-C_DepExp2017'!I26","v":337006.15},{"$f":"'App.2-C_DepExp2017'!G26","v":0},337006.15,{"$f":"'App.2-BA_FA Cont 2018'!E21","v":-14153},24.867752362678807,4.0212721496325772E-2,50,0.02,66952.160199999998,6740.1230000000005,-141.53,73550.753200000006,{"$f":"-'App.2-BA_FA Cont 2018'!J21","v":80846.78},7296.0267999999924]
[1810,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C27","v":0},{"$f":"'App.2-C_DepExp2017'!D27","v":0},0,{"$f":"'App.2-C_DepExp2017'!F27+'App.2-C_DepExp2017'!I27","v":0},{"$f":"'App.2-C_DepExp2017'!G27","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E22","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-C_DepExp2014'!C28","v":0},{"$f":"'App.2-C_DepExp2017'!D28","v":0},0,{"$f":"'App.2-C_DepExp2017'!F28+'App.2-C_DepExp2017'!I28","v":0},{"$f":"'App.2-C_DepExp2017'!G28","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E23","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J23","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-C_DepExp2014'!C29","v":3027099.8099999996},{"$f":"'App.2-C_DepExp2017'!D29","v":0},3027099.8099999996,{"$f":"'App.2-C_DepExp2017'!F29+'App.2-C_DepExp2017'!I29","v":1436186.3999999997},{"$f":"'App.2-C_DepExp2017'!G29","v":0},1436186.3999999997,{"$f":"'App.2-BA_FA Cont 2018'!E24","v":0},33.53809483976864,2.9816839769151851E-2,40,2.5000000000000001E-2,{"$f":"IF(J29=0,0,+E29/J29)","v":90258.549999999988},{"$f":"IF(L29=0,0,+H29/L29)","v":35904.659999999989},{"$f":"IF(L29=0,0,+(I29*0.5)/L29)","v":0},{"$f":"IF(ISERROR(+N29+O29+P29), 0, +N29+O29+P29)","v":126163.20999999998},{"$f":"-'App.2-BA_FA Cont 2018'!J24","v":126163},-0.20999999997729901]
[1825,"Storage Battery Equipment",{"$f":"'App.2-C_DepExp2014'!C30","v":0},{"$f":"'App.2-C_DepExp2017'!D30","v":0},0,{"$f":"'App.2-C_DepExp2017'!F30+'App.2-C_DepExp2017'!I30","v":0},{"$f":"'App.2-C_DepExp2017'!G30","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E25","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J25","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App.2-C_DepExp2014'!C31","v":3811041.8},{"$f":"'App.2-C_DepExp2017'!D31","v":0},3811041.8,{"$f":"'App.2-C_DepExp2017'!F31+'App.2-C_DepExp2017'!I31","v":3148921.62},{"$f":"'App.2-C_DepExp2017'!G31","v":0},3148921.62,{"$f":"'App.2-BA_FA Cont 2018'!E26","v":756453.03},23.103085364315469,4.3284262003575442E-2,45,2.2222222222222223E-2,{"$f":"IF(J31=0,0,+E31/J31)","v":164958.13177777777},{"$f":"IF(L31=0,0,+H31/L31)","v":69976.036000000007},8405.0336666666662,{"$f":"IF(ISERROR(+N31+O31+P31), 0, +N31+O31+P31)","v":243339.20144444442},{"$f":"-'App.2-BA_FA Cont 2018'!J26","v":236224.52},-7114.6814444444317]
[1835,"Overhead Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C32","v":3139922.86},{"$f":"'App.2-C_DepExp2017'!D32","v":0},3139922.86,{"$f":"'App.2-C_DepExp2017'!F32+'App.2-C_DepExp2017'!I32","v":1952757.83},{"$f":"'App.2-C_DepExp2017'!G32","v":0},1952757.83,{"$f":"'App.2-BA_FA Cont 2018'!E27","v":333422.98},28.572500005837107,3.4998687542066982E-2,60,1.6666666666666666E-2,109893.17908333334,{"$f":"IF(L32=0,0,+H32/L32)","v":32545.963833333335},2778.5248333333334,145217.66774999999,{"$f":"-'App.2-BA_FA Cont 2018'!J27","v":142164.79999999999},-3052.8677500000049]
[1840,"Underground Conduit",{"$f":"'App.2-C_DepExp2014'!C33","v":1819436.57},{"$f":"'App.2-C_DepExp2017'!D33","v":0},1819436.57,{"$f":"'App.2-C_DepExp2017'!F33+'App.2-C_DepExp2017'!I33","v":1144731.26},{"$f":"'App.2-C_DepExp2017'!G33","v":0},1144731.26,{"$f":"'App.2-BA_FA Cont 2018'!E28","v":200923.55},26.181889857640996,3.8194339882923201E-2,40,2.5000000000000001E-2,69492.178749999992,28618.281500000001,2511.5443749999999,100622.00462499999,{"$f":"-'App.2-BA_FA Cont 2018'!J28","v":99236.25},-1385.7546249999868]
[1845,"Underground Conductors & Devices",{"$f":"'App.2-C_DepExp2014'!C34","v":1638245.81},{"$f":"'App.2-C_DepExp2017'!D34","v":0},1638245.81,{"$f":"'App.2-C_DepExp2017'!F34+'App.2-C_DepExp2017'!I34","v":1387450.6300000001},{"$f":"'App.2-C_DepExp2017'!G34","v":0},1387450.6300000001,{"$f":"'App.2-BA_FA Cont 2018'!E29","v":235448.38},23.637802794106463,4.2305116457326854E-2,45,2.2222222222222223E-2,69306.179777777768,30832.236222222225,2616.0931111111113,102754.50911111111,{"$f":"-'App.2-BA_FA Cont 2018'!J29","v":103539.58},785.0708888888912]
[1850,"Line Transformers",{"$f":"'App.2-C_DepExp2014'!C35","v":4450851.58},{"$f":"'App.2-C_DepExp2017'!D35","v":0},4450851.58,{"$f":"'App.2-C_DepExp2017'!F35+'App.2-C_DepExp2017'!I35","v":2879787.7700000005},{"$f":"'App.2-C_DepExp2017'!G35","v":0},2879787.7700000005,{"$f":"'App.2-BA_FA Cont 2018'!E30","v":454800.81},25.245535189777637,3.9610964571862896E-2,40,2.5000000000000001E-2,176302.52424999999,71994.694250000015,5685.0101249999998,253982.22862500002,{"$f":"-'App.2-BA_FA Cont 2018'!J30","v":246403.87},-7578.3586250000226]
[1855,"Services (Overhead & Underground)",{"$f":"'App.2-C_DepExp2014'!C36","v":817072.83},{"$f":"'App.2-C_DepExp2017'!D36","v":0},817072.83,{"$f":"'App.2-C_DepExp2017'!F36+'App.2-C_DepExp2017'!I36","v":372187.08000000007},{"$f":"'App.2-C_DepExp2017'!G36","v":0},372187.08000000007,{"$f":"'App.2-BA_FA Cont 2018'!E31","v":45821.37},40.094999999999999,2.4940765681506424E-2,45,2.2222222222222223E-2,20378.421997755329,8270.8240000000023,509.12633333333338,29158.372331088663,{"$f":"-'App.2-BA_FA Cont 2018'!J31","v":29954},795.62766891133651]
[1860,"Meters",{"$f":"'App.2-C_DepExp2014'!C37","v":399178.01},{"$f":"'App.2-C_DepExp2017'!D37+620.05","v":39502.490000000005},359675.52,{"$f":"'App.2-C_DepExp2017'!F37+'App.2-C_DepExp2017'!I37","v":3346130.9499999997},{"$f":"'App.2-C_DepExp2017'!G37","v":0},3346130.9499999997,{"$f":"'App.2-BA_FA Cont 2018'!E32","v":260213.9},13.7141,7.2917654093232517E-2,15,6.6666666666666666E-2,26226.695153163535,223075.39666666664,8673.7966666666671,257975.88848649684,{"$f":"-'App.2-BA_FA Cont 2018'!J32","v":248455.9},-9519.9884864968481]
[1860,"Meters (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C38","v":0},{"$f":"'App.2-C_DepExp2017'!D38","v":0},0,{"$f":"'App.2-C_DepExp2017'!F38+'App.2-C_DepExp2017'!I38","v":0},{"$f":"'App.2-C_DepExp2017'!G38","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E33","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J33","v":0},0]
[1905,"Land",{"$f":"'App.2-C_DepExp2014'!C39","v":278455},{"$f":"'App.2-C_DepExp2017'!D39","v":0},278455,{"$f":"'App.2-C_DepExp2017'!F39+'App.2-C_DepExp2017'!I39","v":25345.56},{"$f":"'App.2-C_DepExp2017'!G39","v":0},25345.56,{"$f":"'App.2-BA_FA Cont 2018'!E34","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J34","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"'App.2-C_DepExp2014'!C40","v":123184},{"$f":"'App.2-C_DepExp2017'!D40","v":0},123184,{"$f":"'App.2-C_DepExp2017'!F40+'App.2-C_DepExp2017'!I40","v":130080.33},{"$f":"'App.2-C_DepExp2017'!G40","v":0},130080.33,{"$f":"'App.2-BA_FA Cont 2018'!E35","v":10270.950000000001},12.883736556370419,7.7617234381088432E-2,50,0.02,9561.2013999999981,2601.6066000000001,102.70950000000001,12265.517499999998,{"$f":"-'App.2-BA_FA Cont 2018'!J35","v":12907.18},641.66250000000218]
[1910,"Leasehold Improvements",{"$f":"'App.2-C_DepExp2014'!C41","v":47252.170000000006},{"$f":"'App.2-C_DepExp2017'!D41","v":47252},0.17000000000552973,{"$f":"'App.2-C_DepExp2017'!F41+'App.2-C_DepExp2017'!I41","v":94287.82},{"$f":"'App.2-C_DepExp2017'!G41","v":94288},-0.17999999999301508,{"$f":"'App.2-BA_FA Cont 2018'!E36","v":0},50,0.02,25,0.04,3.4000000001105945E-3,-7.1999999997206035E-3,0,-3.799999999610009E-3,{"$f":"-'App.2-BA_FA Cont 2018'!J36","v":0},3.799999999610009E-3]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-C_DepExp2014'!C42","v":115599.38},{"$f":"'App.2-C_DepExp2017'!D42+11144.04","v":20952.04},94647.34,{"$f":"'App.2-C_DepExp2017'!F42+'App.2-C_DepExp2017'!I42","v":25081.599999999999},{"$f":"'App.2-C_DepExp2017'!G42","v":0},25081.599999999999,{"$f":"'App.2-BA_FA Cont 2018'!E37","v":11527.9},7.0422000000000002,0.14200107920820199,10,0.1,13440.024424185624,2508.16,576.39499999999998,16524.579424185624,{"$f":"-'App.2-BA_FA Cont 2018'!J37","v":12505.77},-4018.8094241856234]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-C_DepExp2014'!C43","v":0},{"$f":"'App.2-C_DepExp2017'!D43","v":0},0,{"$f":"'App.2-C_DepExp2017'!F43+'App.2-C_DepExp2017'!I43","v":0},{"$f":"'App.2-C_DepExp2017'!G43","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E38","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J38","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"'App.2-C_DepExp2014'!C44","v":44785.770000000004},{"$f":"'App.2-C_DepExp2017'!D44+4429.65","v":44785.810000000005},-4.0000000000873115E-2,{"$f":"'App.2-C_DepExp2017'!F44+'App.2-C_DepExp2017'!I44","v":168518.74999999997},{"$f":"'App.2-C_DepExp2017'!G44+6554.82","v":52718.81},115799.93999999997,{"$f":"'App.2-BA_FA Cont 2018'!E39","v":20216.169999999998},3.8934000000000002,0.25684491703909179,5,0.2,-1.0273796681787926E-2,{"$f":"IF(L44=0,0,+H44/L44)","v":23159.987999999994},2021.6169999999997,25181.594726203311,{"$f":"-'App.2-BA_FA Cont 2018'!J39","v":17290.16},{"$f":"IF(ISERROR(+R44-122), 0, +R44-Q44)","v":-7891.4347262033116}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-C_DepExp2014'!C45","v":0},{"$f":"'App.2-C_DepExp2017'!D45","v":0},0,{"$f":"'App.2-C_DepExp2017'!F45+'App.2-C_DepExp2017'!I45","v":0},{"$f":"'App.2-C_DepExp2017'!G45","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E40","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J40","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-C_DepExp2014'!C46","v":0},{"$f":"'App.2-C_DepExp2017'!D46","v":0},0,{"$f":"'App.2-C_DepExp2017'!F46+'App.2-C_DepExp2017'!I46","v":0},{"$f":"'App.2-C_DepExp2017'!G46","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E41","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J41","v":0},0]
[1930,"Transportation Equipment",{"$f":"'App.2-C_DepExp2014'!C47","v":594966.23},{"$f":"'App.2-C_DepExp2017'!D47+21573.26","v":188640.65000000002},406325.57999999996,{"$f":"'App.2-C_DepExp2017'!F47+'App.2-C_DepExp2017'!I47","v":1072013.31},{"$f":"'App.2-C_DepExp2017'!G47+51342.53+36705.99","v":88048.51999999999},983964.79,{"$f":"'App.2-BA_FA Cont 2018'!E42","v":29196.55},5.6894617400869905,0.17576355122562265,8,0.125,71417.226894610838,122995.59875,1824.784375,196237.61001961085,{"$f":"-'App.2-BA_FA Cont 2018'!J42","v":127956.2},-68281.410019610848,"Only $34,865.91 prior to policy change accoridng to depreciation schedule & $91,264.90 for after policy.  Both LP and PSP have bucket trucks fully depreciated by end of 2018 "]
[1935,"Stores Equipment",{"$f":"'App.2-C_DepExp2014'!C48","v":2384.23},{"$f":"'App.2-C_DepExp2017'!D48","v":2384.23},0,{"$f":"'App.2-C_DepExp2017'!F48+'App.2-C_DepExp2017'!I48","v":0},{"$f":"'App.2-C_DepExp2017'!G48","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E43","v":64850},4.1306000000000003,0.24209557933472134,10,0.1,0,0,3242.5,3242.5,{"$f":"-'App.2-BA_FA Cont 2018'!J43","v":3242.5},0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-C_DepExp2014'!C49","v":79296.61},{"$f":"'App.2-C_DepExp2017'!D49+7276.48","v":18818.93},60477.68,{"$f":"'App.2-C_DepExp2017'!F49+'App.2-C_DepExp2017'!I49","v":45708.700000000004},{"$f":"'App.2-C_DepExp2017'!G49","v":0},45708.700000000004,{"$f":"'App.2-BA_FA Cont 2018'!E44","v":25633.31},6.5957999999999997,0.15161163164437977,10,0.1,9169.1197428666728,4570.8700000000008,1281.6655000000001,15021.655242866673,{"$f":"-'App.2-BA_FA Cont 2018'!J44","v":11654.29},-3367.3652428666719]
[1945,"Measurement & Testing Equipment",{"$f":"'App.2-C_DepExp2014'!C50","v":0},{"$f":"'App.2-C_DepExp2017'!D50","v":0},0,{"$f":"'App.2-C_DepExp2017'!F50+'App.2-C_DepExp2017'!I50","v":0},{"$f":"'App.2-C_DepExp2017'!G50","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E45","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J45","v":0},0]
[1950,"Power Operated Equipment",{"$f":"'App.2-C_DepExp2014'!C51","v":0},{"$f":"'App.2-C_DepExp2017'!D51","v":0},0,{"$f":"'App.2-C_DepExp2017'!F51+'App.2-C_DepExp2017'!I51","v":0},{"$f":"'App.2-C_DepExp2017'!G51","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E46","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J46","v":0},0]
[1955,"Communications Equipment",{"$f":"'App.2-C_DepExp2014'!C52","v":59959.360000000001},{"$f":"'App.2-C_DepExp2017'!D52+32319.47","v":40055.71},19903.650000000001,{"$f":"'App.2-C_DepExp2017'!F52+'App.2-C_DepExp2017'!I52","v":940.28},{"$f":"'App.2-C_DepExp2017'!G52","v":0},940.28,{"$f":"'App.2-BA_FA Cont 2018'!E47","v":0},5.7801999999999998,0.17300439431161552,10,0.1,3443.4189128403864,{"$f":"IF(L52=0,0,+H52/L52)","v":94.027999999999992},0,3537.4469128403862,{"$f":"-'App.2-BA_FA Cont 2018'!J47","v":1753.2},{"$f":"IF(ISERROR(+R52-122), 0, +R52-Q52)","v":-1784.2469128403861}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-C_DepExp2014'!C53","v":0},{"$f":"'App.2-C_DepExp2017'!D53","v":0},0,{"$f":"'App.2-C_DepExp2017'!F53+'App.2-C_DepExp2017'!I53","v":410583},{"$f":"'App.2-C_DepExp2017'!G53","v":410583},0,{"$f":"'App.2-BA_FA Cont 2018'!E48","v":0},0,0,5,0.2,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J48","v":0},{"$f":"IF(ISERROR(+R53-122), 0, +R53-Q53)","v":0}]
[1960,"Miscellaneous Equipment ",{"$f":"'App.2-C_DepExp2014'!C54","v":0},{"$f":"'App.2-C_DepExp2017'!D54","v":0},0,{"$f":"'App.2-C_DepExp2017'!F54+'App.2-C_DepExp2017'!I54","v":0},{"$f":"'App.2-C_DepExp2017'!G54","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E49","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J49","v":0},0]
[1970,"Load Management Controls Customer Premises",{"$f":"'App.2-C_DepExp2014'!C55","v":0},{"$f":"'App.2-C_DepExp2017'!D55","v":0},0,{"$f":"'App.2-C_DepExp2017'!F55+'App.2-C_DepExp2017'!I55","v":0},{"$f":"'App.2-C_DepExp2017'!G55","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E50","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J50","v":0},0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App.2-C_DepExp2014'!C56","v":0},{"$f":"'App.2-C_DepExp2017'!D56","v":0},0,{"$f":"'App.2-C_DepExp2017'!F56+'App.2-C_DepExp2017'!I56","v":0},{"$f":"'App.2-C_DepExp2017'!G56","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E51","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J51","v":0},0]
[1980,"System Supervisor Equipment",{"$f":"'App.2-C_DepExp2014'!C57","v":0},{"$f":"'App.2-C_DepExp2017'!D57","v":0},0,{"$f":"'App.2-C_DepExp2017'!F57+'App.2-C_DepExp2017'!I57","v":339115.05},{"$f":"'App.2-C_DepExp2017'!G57","v":0},339115.05,{"$f":"'App.2-BA_FA Cont 2018'!E52","v":506.21},0,0,10,0.1,0,33911.504999999997,25.310499999999998,33936.815499999997,{"$f":"-'App.2-BA_FA Cont 2018'!J52","v":33936.82},4.5000000027357601E-3]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-C_DepExp2014'!C58","v":0},{"$f":"'App.2-C_DepExp2017'!D58","v":0},0,{"$f":"'App.2-C_DepExp2017'!F58+'App.2-C_DepExp2017'!I58","v":0},{"$f":"'App.2-C_DepExp2017'!G58","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E53","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J53","v":0},0]
[1990,"Other Tangible Property",{"$f":"'App.2-C_DepExp2014'!C59","v":0},{"$f":"'App.2-C_DepExp2017'!D59","v":0},0,{"$f":"'App.2-C_DepExp2017'!F59+'App.2-C_DepExp2017'!I59","v":0},{"$f":"'App.2-C_DepExp2017'!G59","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E54","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J54","v":0},0]
[1995,"Contributions & Grants",{"$f":"'App.2-C_DepExp2014'!C60","v":-4624478},{"$f":"'App.2-C_DepExp2017'!D60","v":0},-4624478,{"$f":"'App.2-C_DepExp2017'!F60+'App.2-C_DepExp2017'!I60","v":-2722681.88},{"$f":"'App.2-C_DepExp2017'!G60","v":0},-2722681.88,{"$f":"'App.2-BA_FA Cont 2018'!E55","v":-347817.14},36.909715838846282,2.7093137329102176E-2,42.5,2.3529411764705882E-2,-125291.61752941177,-64063.10305882353,-4091.9663529411764,-193446.68694117648,{"$f":"-'App.2-BA_FA Cont 2018'!J55","v":-193446.69},-3.058823524042964E-3]
[2055,"Deferred Revenue",{"$f":"'App.2-C_DepExp2014'!C61","v":0},{"$f":"'App.2-C_DepExp2017'!D61","v":0},0,{"$f":"'App.2-C_DepExp2017'!F61+'App.2-C_DepExp2017'!I61","v":0},{"$f":"'App.2-C_DepExp2017'!G61","v":0},0,{"$f":"'App.2-BA_FA Cont 2018'!E56","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J56","v":0},0]
[2055,"Construction in Process",{"$f":"'App.2-C_DepExp2014'!C62","v":117470},{"$f":"'App.2-C_DepExp2017'!D62","v":0},117470,{"$f":"'App.2-C_DepExp2017'!F62+'App.2-C_DepExp2017'!I62","v":-117469.84},{"$f":"'App.2-C_DepExp2017'!G62","v":0},-117469.84,{"$f":"'App.2-BA_FA Cont 2018'!E57","v":0},null,0,0,0,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2018'!J57","v":0},0]
[null,"Total",{"$f":"SUM(C23:C62)","v":18384214.329999998},604450.35,17779763.979999997,15978326.130000003,880859.6,15097466.530000005,2092321.54,null,null,null,null,{"$f":"SUM(N23:N62)","v":804988.31718649587},683645.58756339888,36521.271633169941,1525155.1763830646,1387695.2099999997,-137459.96638306454]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App.2-D_Overhead","index":27,"n_rows":49,"n_cols":8,"rows_kept":49,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[13,0,15,0],[30,0,32,0],[30,7,32,7],[11,0,11,5],[28,0,28,5],[63,0,64,0],[49,0,50,0],[49,1,50,1],[52,0,53,0],[55,0,56,0],[58,0,61,0]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$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"]
[]
[]
[]
["Not Applicable - LPDL does not capitalize overhead costs"]
[]
[]
[]
[]
[]
[]
["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":28,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":true,"merged":[[20,1,20,5],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8],[47,0,47,9],[52,0,53,8],[25,1,26,5],[31,1,31,5],[37,6,38,7],[37,8,38,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,2014,{"$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":29,"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:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2012,2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$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":30,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,{"$f":"+'App.2-BA_FA Cont 2013PS'!D61+'App.2-BA_FA Cont 2013PS'!I61","v":3992115.3899999997},{"$f":"+C25","v":5110714.7299999995},{"$f":"+D25","v":5033740.7299999995},{"$f":"+E25","v":5090720.7299999995},{"$f":"+F25","v":5005487.7299999995},{"$f":"+G25","v":4903080.7299999995}]
["            Net Additions - Note 4",null,{"$f":"+'App.2-BA_FA Cont 2013PS'!E61-'App.2-BA_FA Cont 2013PS'!F61","v":1568014.3399999999},345825,492183,311996,306287,335550]
["            Net Depreciation (amounts should be negative) - Note 4",null,-449415,-422799,-435203,-397229,-408694,-407258]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":5110714.7299999995},5033740.7299999995,5090720.7299999995,5005487.7299999995,4903080.7299999995,4831372.7299999995]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,{"$f":"+C22","v":3992115.3899999997},{"$f":"+C31","v":5165230.7299999995},{"$f":"+D31","v":5167382.7299999995},{"$f":"+E31","v":5310872.7299999995},{"$f":"+F31","v":5271181.7299999995},{"$f":"+G31","v":5219690.7299999995}]
["            Net Additions - Note 4",null,{"$f":"+C23","v":1568014.3399999999},{"$f":"+D23","v":345825},492183,311996,306287,{"$f":"+H23","v":335550}]
["            Net Depreciation (amounts should be negative) - Note 4",null,-394899,-343673,-348693,-351687,-357778,-350763]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":5165230.7299999995},5167382.7299999995,5310872.7299999995,5271181.7299999995,5219690.7299999995,5204477.7299999995]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":-54516},-133642,-220152,-265694,-316610,-373105]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,{"$f":"IF(ISERROR(H33), 0, H33)","v":-373105},null,"WACC",5.45E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,{"$f":"H33*K37*K38","v":-20334.2225},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,{"$f":"H37+H38","v":-393439.22249999997}]
[]
["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":31,"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-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,"Tab:",2.4]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:","2.4.8"]
[null,null,null,null,null,null,null,null,null,null,"Page:",69]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["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},{"$f":"K31+1","v":2023}]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,6887.01,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,15998.97,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C58,C52,C46,C40,C34)","v":22885.98},{"$f":"SUM(D58,D52,D46,D40,D34)","v":0},0,0,0,{"$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},{"$f":"K68+1","v":2023}]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,142037.60999999999,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,77939.42,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,{"$f":"12299.17-2501.65","v":9797.52},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,{"$f":"SUM(C95,C89,C83,C77,C71)","v":229774.55},{"$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":32,"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"]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"REI Investments_A_Total Capital Costs",2014,{"$f":"'App.2-FA Proposed REG Invest.'!C62","v":22885.98}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2014,{"$f":"'App.2-FA Proposed REG Invest.'!C63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2014,{"$f":"'App.2-FA Proposed REG Invest.'!C64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2015,{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2015,{"$f":"'App.2-FA Proposed REG Invest.'!D63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2015,{"$f":"'App.2-FA Proposed REG Invest.'!D64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2016,{"$f":"'App.2-FA Proposed REG Invest.'!E62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2016,{"$f":"'App.2-FA Proposed REG Invest.'!E63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2016,{"$f":"'App.2-FA Proposed REG Invest.'!E64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2017,{"$f":"'App.2-FA Proposed REG Invest.'!F62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2017,{"$f":"'App.2-FA Proposed REG Invest.'!F63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2017,{"$f":"'App.2-FA Proposed REG Invest.'!F64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2018,{"$f":"'App.2-FA Proposed REG Invest.'!G62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2018,{"$f":"'App.2-FA Proposed REG Invest.'!G63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2018,{"$f":"'App.2-FA Proposed REG Invest.'!G64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2019,{"$f":"'App.2-FA Proposed REG Invest.'!H62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2019,{"$f":"'App.2-FA Proposed REG Invest.'!H63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2019,{"$f":"'App.2-FA Proposed REG Invest.'!H64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2020,{"$f":"'App.2-FA Proposed REG Invest.'!I62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2020,{"$f":"'App.2-FA Proposed REG Invest.'!I63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2020,{"$f":"'App.2-FA Proposed REG Invest.'!I64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2021,{"$f":"'App.2-FA Proposed REG Invest.'!J62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2021,{"$f":"'App.2-FA Proposed REG Invest.'!J63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2021,{"$f":"'App.2-FA Proposed REG Invest.'!J64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2022,{"$f":"'App.2-FA Proposed REG Invest.'!K62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2022,{"$f":"'App.2-FA Proposed REG Invest.'!K63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2022,{"$f":"'App.2-FA Proposed REG Invest.'!K64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total Capital Costs",2023,{"$f":"'App.2-FA Proposed REG Invest.'!L62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Start-Up",2023,{"$f":"'App.2-FA Proposed REG Invest.'!L63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"REI Investments_A_Total OM&A Ongoing",2023,{"$f":"'App.2-FA Proposed REG Invest.'!L64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2014,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":229774.55}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2014,{"$f":"'App.2-FA Proposed REG Invest.'!C100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2014,{"$f":"'App.2-FA Proposed REG Invest.'!C101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2015,{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2015,{"$f":"'App.2-FA Proposed REG Invest.'!D100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2015,{"$f":"'App.2-FA Proposed REG Invest.'!D101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2016,{"$f":"'App.2-FA Proposed REG Invest.'!E99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2016,{"$f":"'App.2-FA Proposed REG Invest.'!E100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2016,{"$f":"'App.2-FA Proposed REG Invest.'!E101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2017,{"$f":"'App.2-FA Proposed REG Invest.'!F99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2017,{"$f":"'App.2-FA Proposed REG Invest.'!F100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2017,{"$f":"'App.2-FA Proposed REG Invest.'!F101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2018,{"$f":"'App.2-FA Proposed REG Invest.'!G99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2018,{"$f":"'App.2-FA Proposed REG Invest.'!G100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2018,{"$f":"'App.2-FA Proposed REG Invest.'!G101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2019,{"$f":"'App.2-FA Proposed REG Invest.'!H99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2019,{"$f":"'App.2-FA Proposed REG Invest.'!H100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2019,{"$f":"'App.2-FA Proposed REG Invest.'!H101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2020,{"$f":"'App.2-FA Proposed REG Invest.'!I99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2020,{"$f":"'App.2-FA Proposed REG Invest.'!I100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2020,{"$f":"'App.2-FA Proposed REG Invest.'!I101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2021,{"$f":"'App.2-FA Proposed REG Invest.'!J99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2021,{"$f":"'App.2-FA Proposed REG Invest.'!J100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2021,{"$f":"'App.2-FA Proposed REG Invest.'!J101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2022,{"$f":"'App.2-FA Proposed REG Invest.'!K99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2022,{"$f":"'App.2-FA Proposed REG Invest.'!K100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2022,{"$f":"'App.2-FA Proposed REG Invest.'!K101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total Capital Costs",2023,{"$f":"'App.2-FA Proposed REG Invest.'!L99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Start-Up",2023,{"$f":"'App.2-FA Proposed REG Invest.'!L100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Expansion Investments_B_Total OM&A Ongoing",2023,{"$f":"'App.2-FA Proposed REG Invest.'!L101","v":0}]

{"sheet":"App.2-FB Calc of REG Improvemnt","index":33,"n_rows":95,"n_cols":32,"rows_kept":95,"cut":false,"hidden":false,"merged":[[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],[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],[16,29,16,31],[8,0,8,20],[9,0,9,20],[11,0,11,20],[12,0,12,20],[14,0,14,20]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2.4]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:","2.4.8"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",69]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$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":11299.952625},{"$f":"C20*D19","v":677.99715749999996},{"$f":"C20*E19","v":10621.9554675},{"$f":"G82","v":22599.90525},{"$f":"F20*G19","v":1355.9943149999999},{"$f":"F20*H19","v":21243.910935},{"$f":"H82","v":22027.75575},{"$f":"I20*J19","v":1321.6653449999999},{"$f":"I20*K19","v":20706.090404999999},{"$f":"I82","v":21455.606250000001},{"$f":"L20*M19","v":1287.3363750000001},{"$f":"L20*N19","v":20168.269874999998},{"$f":"J82","v":20883.456749999998},{"$f":"O20*P19","v":1253.0074049999998},{"$f":"O20*Q19","v":19630.449344999997},{"$f":"K82","v":20311.307249999998},{"$f":"R20*S19","v":1218.6784349999998},{"$f":"R20*T19","v":19092.628814999996},{"$f":"L82","v":19739.157749999998},{"$f":"U20*V19","v":1184.3494649999998},{"$f":"U20*W19","v":18554.808284999999},{"$f":"M82","v":19167.008249999999},{"$f":"X20*Y19","v":1150.020495},{"$f":"X20*Z19","v":18016.987754999998},{"$f":"N82","v":18594.858749999999},{"$f":"AA20*AB19","v":1115.691525},{"$f":"AA20*AC19","v":17479.167224999997},{"$f":"O82","v":18022.70925},{"$f":"AD20*AE19","v":1081.3625549999999},{"$f":"AD20*AF19","v":16941.346695}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,{"$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},{"$f":"AD22*AF19","v":0}]
["WCA",0.13500000000000001,null,{"$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":677.99715749999996},{"$f":"SUM(E20+E23)","v":10621.9554675},null,{"$f":"SUM(G20+G23)","v":1355.9943149999999},{"$f":"SUM(H20+H23)","v":21243.910935},null,{"$f":"SUM(J20+J23)","v":1321.6653449999999},{"$f":"SUM(K20+K23)","v":20706.090404999999},null,{"$f":"SUM(M20+M23)","v":1287.3363750000001},{"$f":"SUM(N20+N23)","v":20168.269874999998},null,{"$f":"SUM(P20+P23)","v":1253.0074049999998},{"$f":"SUM(Q20+Q23)","v":19630.449344999997},null,{"$f":"SUM(S20+S23)","v":1218.6784349999998},{"$f":"SUM(T20+T23)","v":19092.628814999996},null,{"$f":"SUM(V20+V23)","v":1184.3494649999998},{"$f":"SUM(W20+W23)","v":18554.808284999999},null,{"$f":"SUM(Y20+Y23)","v":1150.020495},{"$f":"SUM(Z20+Z23)","v":18016.987754999998},null,{"$f":"SUM(AB20+AB23)","v":1115.691525},{"$f":"SUM(AC20+AC23)","v":17479.167224999997},null,{"$f":"SUM(AE20+AE23)","v":1081.3625549999999},{"$f":"SUM(AF20+AF23)","v":16941.346695}]
[]
[]
["Deemed ST Debt",0.04,null,{"$f":"D24*$B$27","v":27.119886299999997},{"$f":"E24*$B$27","v":424.87821869999999},null,{"$f":"G24*$B$27","v":54.239772599999995},{"$f":"H24*$B$27","v":849.75643739999998},null,{"$f":"J24*$B$27","v":52.866613799999996},{"$f":"K24*$B$27","v":828.24361620000002},null,{"$f":"M24*$B$27","v":51.493455000000004},{"$f":"N24*$B$27","v":806.73079499999994},null,{"$f":"P24*$B$27","v":50.120296199999991},{"$f":"Q24*$B$27","v":785.21797379999987},null,{"$f":"S24*$B$27","v":48.747137399999993},{"$f":"T24*$B$27","v":763.70515259999991},null,{"$f":"V24*$B$27","v":47.373978599999994},{"$f":"W24*$B$27","v":742.19233139999994},null,{"$f":"Y24*$B$27","v":46.000819800000002},{"$f":"Z24*$B$27","v":720.67951019999998},null,{"$f":"AB24*$B$27","v":44.627660999999996},{"$f":"AC24*$B$27","v":699.16668899999991},null,{"$f":"AE24*$B$27","v":43.254502199999997},{"$f":"AF24*$B$27","v":677.65386780000006}]
["Deemed LT Debt",0.56000000000000005,null,{"$f":"D24*$B$28","v":379.67840820000004},{"$f":"E24*$B$28","v":5948.2950618000004},null,{"$f":"G24*$B$28","v":759.35681640000007},{"$f":"H24*$B$28","v":11896.590123600001},null,{"$f":"J24*$B$28","v":740.13259319999997},{"$f":"K24*$B$28","v":11595.410626800001},null,{"$f":"M24*$B$28","v":720.9083700000001},{"$f":"N24*$B$28","v":11294.23113},null,{"$f":"P24*$B$28","v":701.68414680000001},{"$f":"Q24*$B$28","v":10993.051633199999},null,{"$f":"S24*$B$28","v":682.45992359999991},{"$f":"T24*$B$28","v":10691.872136399999},null,{"$f":"V24*$B$28","v":663.23570039999993},{"$f":"W24*$B$28","v":10390.6926396},null,{"$f":"Y24*$B$28","v":644.01147720000006},{"$f":"Z24*$B$28","v":10089.5131428},null,{"$f":"AB24*$B$28","v":624.78725400000008},{"$f":"AC24*$B$28","v":9788.3336459999991},null,{"$f":"AE24*$B$28","v":605.56303079999998},{"$f":"AF24*$B$28","v":9487.1541492000015}]
["Deemed Equity",0.4,null,{"$f":"D24*$B$29","v":271.19886300000002},{"$f":"E24*$B$29","v":4248.7821869999998},null,{"$f":"G24*$B$29","v":542.39772600000003},{"$f":"H24*$B$29","v":8497.5643739999996},null,{"$f":"J24*$B$29","v":528.66613799999993},{"$f":"K24*$B$29","v":8282.436162},null,{"$f":"M24*$B$29","v":514.93455000000006},{"$f":"N24*$B$29","v":8067.3079499999994},null,{"$f":"P24*$B$29","v":501.20296199999996},{"$f":"Q24*$B$29","v":7852.1797379999989},null,{"$f":"S24*$B$29","v":487.47137399999997},{"$f":"T24*$B$29","v":7637.0515259999993},null,{"$f":"V24*$B$29","v":473.73978599999992},{"$f":"W24*$B$29","v":7421.9233139999997},null,{"$f":"Y24*$B$29","v":460.00819799999999},{"$f":"Z24*$B$29","v":7206.795102},null,{"$f":"AB24*$B$29","v":446.27661000000001},{"$f":"AC24*$B$29","v":6991.6668899999995},null,{"$f":"AE24*$B$29","v":432.54502200000002},{"$f":"AF24*$B$29","v":6776.5386780000008}]
[]
["ST Interest",2.0799999999999999E-2,null,{"$f":"D27*$B31","v":0.56409363503999987},8.8374669489599995,null,{"$f":"G27*$B31","v":1.1281872700799997},17.674933897919999,null,{"$f":"J27*$B31","v":1.0996255670399999},17.227467216960001,null,{"$f":"M27*$B31","v":1.0710638640000001},16.780000535999999,null,{"$f":"P27*$B31","v":1.0425021609599998},16.332533855039998,null,{"$f":"S27*$B31","v":1.0139404579199998},15.885067174079998,null,{"$f":"V27*$B31","v":0.98537875487999982},15.437600493119998,null,{"$f":"Y27*$B31","v":0.95681705183999999},14.990133812159998,null,{"$f":"AB27*$B31","v":0.92825534879999982},14.542667131199998,null,{"$f":"AE27*$B31","v":0.89969364575999988},14.09520045024]
["LT Interest",4.2500000000000003E-2,null,{"$f":"D28*$B32","v":16.136332348500002},252.80254012650005,null,32.272664697000003,505.6050802530001,null,31.455635211000001,492.80495163900008,null,30.638605725000005,480.00482302500006,null,29.821576239000002,467.20469441099999,null,29.004546753,454.40456579700003,null,28.187517267,441.60443718300002,null,27.370487781000005,428.80430856900006,null,26.553458295000006,416.00417995499998,null,25.736428809,403.20405134100008]
["ROE",8.9300000000000004E-2,null,{"$f":"D29*$B33","v":24.218058465900004},379.4162492991,null,48.436116931800008,758.8324985982,null,47.209886123399997,739.62154926660003,null,45.983655315000007,720.41059993499994,null,44.757424506599996,701.19965060339996,null,43.531193698199999,681.98870127179998,null,42.304962889799995,662.77775194020001,null,41.078732081399998,643.56680260860003,null,39.852501273000001,624.35585327699994,null,38.626270464600005,605.14490394540007]
["Cost of Capital Total",null,null,{"$f":"SUM(D31:D33)","v":40.918484449440001},{"$f":"SUM(E31:E33)","v":641.05625637456001},null,{"$f":"SUM(G31:G33)","v":81.836968898880002},{"$f":"SUM(H31:H33)","v":1282.11251274912},null,{"$f":"SUM(J31:J33)","v":79.765146901440005},{"$f":"SUM(K31:K33)","v":1249.6539681225602},null,{"$f":"SUM(M31:M33)","v":77.693324904000008},{"$f":"SUM(N31:N33)","v":1217.1954234959999},null,{"$f":"SUM(P31:P33)","v":75.621502906559996},{"$f":"SUM(Q31:Q33)","v":1184.7368788694398},null,{"$f":"SUM(S31:S33)","v":73.549680909119999},{"$f":"SUM(T31:T33)","v":1152.27833424288},null,{"$f":"SUM(V31:V33)","v":71.477858911679988},{"$f":"SUM(W31:W33)","v":1119.8197896163201},null,{"$f":"SUM(Y31:Y33)","v":69.406036914240005},{"$f":"SUM(Z31:Z33)","v":1087.3612449897601},null,{"$f":"SUM(AB31:AB33)","v":67.334214916800008},{"$f":"SUM(AC31:AC33)","v":1054.9027003632},null,{"$f":"SUM(AE31:AE33)","v":65.262392919359996},{"$f":"SUM(AF31:AF33)","v":1022.4441557366401}]
[]
["OM&A",null,null,{"$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":572.14949999999999},{"$f":"U37*V$19","v":34.328969999999998},{"$f":"U37*W$19","v":537.82052999999996},{"$f":"M76+M77","v":572.14949999999999},{"$f":"X37*Y$19","v":34.328969999999998},{"$f":"X37*Z$19","v":537.82052999999996},{"$f":"N76+N77","v":572.14949999999999},{"$f":"AA37*AB$19","v":34.328969999999998},{"$f":"AA37*AC$19","v":537.82052999999996},{"$f":"O76+O77","v":572.14949999999999},{"$f":"AD37*AE$19","v":34.328969999999998},{"$f":"AD37*AF$19","v":537.82052999999996}]
["Grossed-up PILs",null,null,{"$f":"D65","v":8.731680943487758},{"$f":"E65","v":136.79633478130819},null,{"$f":"G65","v":-20.559125048534693},{"$f":"H65","v":-322.09295909371025},null,{"$f":"J65","v":-17.959436521212247},{"$f":"K65","v":-281.36450549899183},null,{"$f":"M65","v":-15.603091910277064},{"$f":"N65","v":-244.44843992767403},null,{"$f":"P65","v":-13.470623702418166},{"$f":"Q65","v":-211.0397713378845},null,{"$f":"S65","v":-11.544121785389446},{"$f":"T65","v":-180.85790797110135},null,{"$f":"V65","v":2.5700027767285616},{"$f":"W65","v":40.263376835414185},null,{"$f":"Y65","v":4.1326858376348552},{"$f":"Z65","v":64.745411456279413},null,{"$f":"AB65","v":5.5349854194671666},{"$f":"AC65","v":86.714771571652179},null,{"$f":"AE65","v":6.7897322005514233},{"$f":"AF65","v":106.37247114197235}]
[]
["Revenue Requirement",null,null,{"$f":"SUM(D34:D38)","v":49.650165392927761},{"$f":"SUM(E34:E38)","v":777.85259115586814},null,{"$f":"SUM(G34:G38)","v":61.277843850345306},{"$f":"SUM(H34:H38)","v":960.01955365540971},null,{"$f":"SUM(J34:J38)","v":61.805710380227758},{"$f":"SUM(K34:K38)","v":968.2894626235684},null,{"$f":"SUM(M34:M38)","v":62.090232993722942},{"$f":"SUM(N34:N38)","v":972.74698356832585},null,{"$f":"SUM(P34:P38)","v":62.15087920414183},{"$f":"SUM(Q34:Q38)","v":973.69710753155528},null,{"$f":"SUM(S34:S38)","v":62.005559123730549},{"$f":"SUM(T34:T38)","v":971.42042627177864},null,{"$f":"SUM(V34:V38)","v":108.37683168840854},{"$f":"SUM(W34:W38)","v":1697.9036964517343},null,{"$f":"SUM(Y34:Y38)","v":107.86769275187486},{"$f":"SUM(Z34:Z38)","v":1689.9271864460395},null,{"$f":"SUM(AB34:AB38)","v":107.19817033626717},{"$f":"SUM(AC34:AC38)","v":1679.4380019348521},null,{"$f":"SUM(AE34:AE38)","v":106.38109511991142},{"$f":"SUM(AF34:AF38)","v":1666.6371568786124}]
[]
[]
["Provincial Rate Protection",null,null,null,{"$f":"E40","v":777.85259115586814},null,null,{"$f":"H40","v":960.01955365540971},null,null,{"$f":"K40","v":968.2894626235684},null,null,{"$f":"N40","v":972.74698356832585},null,null,{"$f":"Q40","v":973.69710753155528},null,null,{"$f":"T40","v":971.42042627177864},null,null,{"$f":"W40","v":1697.9036964517343},null,null,{"$f":"Z40","v":1689.9271864460395},null,null,{"$f":"AC40","v":1679.4380019348521},null,null,{"$f":"AF40","v":1666.6371568786124}]
[]
["Monthly Amount Paid by IESO",null,null,null,{"$f":"E43/12","v":64.821049262989007},null,null,{"$f":"H43/12","v":80.001629471284147},null,null,{"$f":"K43/12","v":80.690788551964033},null,null,{"$f":"N43/12","v":81.062248630693816},null,null,{"$f":"Q43/12","v":81.141425627629602},null,null,{"$f":"T43/12","v":80.951702189314886},null,null,{"$f":"W43/12","v":141.49197470431119},null,null,{"$f":"Z43/12","v":140.82726553716995},null,null,{"$f":"AC43/12","v":139.95316682790434},null,null,{"$f":"AF43/12","v":138.88642973988436}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,{"$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":24.218058465900004},{"$f":"E33","v":379.4162492991},null,{"$f":"G33","v":48.436116931800008},{"$f":"H33","v":758.8324985982},null,{"$f":"J33","v":47.209886123399997},{"$f":"K33","v":739.62154926660003},null,{"$f":"M33","v":45.983655315000007},{"$f":"N33","v":720.41059993499994},null,{"$f":"P33","v":44.757424506599996},{"$f":"Q33","v":701.19965060339996},null,{"$f":"S33","v":43.531193698199999},{"$f":"T33","v":681.98870127179998},null,{"$f":"V33","v":42.304962889799995},{"$f":"W33","v":662.77775194020001},null,{"$f":"Y33","v":41.078732081399998},{"$f":"Z33","v":643.56680260860003},null,{"$f":"AB33","v":39.852501273000001},{"$f":"AC33","v":624.35585327699994},null,{"$f":"AE33","v":38.626270464600005},{"$f":"AF33","v":605.14490394540007}]
["Amortization (6% DB and 94% P)",null,null,{"$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":34.328969999999998},{"$f":"W37","v":537.82052999999996},null,{"$f":"Y37","v":34.328969999999998},{"$f":"Z37","v":537.82052999999996},null,{"$f":"AB37","v":34.328969999999998},{"$f":"AC37","v":537.82052999999996},null,{"$f":"AE37","v":34.328969999999998},{"$f":"AF37","v":537.82052999999996}]
["CCA (6% DB and 94% P)",null,null,{"$f":"-D94*D$19","v":0},{"$f":"-D94*E$19","v":0},null,{"$f":"-G94*G$19","v":-105.45859584},{"$f":"-G94*H$19","v":-1652.18466816},null,{"$f":"-H94*J19","v":-97.021908172799996},{"$f":"-H94*K$19","v":-1520.0098947071999},null,{"$f":"-I94*M$19","v":-89.260155518976006},{"$f":"-I94*N$19","v":-1398.4091031306241},null,{"$f":"-J94*P$19","v":-82.119343077457927},{"$f":"-J94*Q$19","v":-1286.536374880174},null,{"$f":"-K94*S$19","v":-75.54979563126129},{"$f":"-K94*T$19","v":-1183.6134648897603},null,{"$f":"-L94*V$19","v":-69.505811980760399},{"$f":"-L94*W$19","v":-1088.9243876985795},null,{"$f":"-M94*Y$19","v":-63.945347022299558},{"$f":"-M94*Z$19","v":-1001.810436682693},null,{"$f":"-N94*AB$19","v":-58.829719260515596},{"$f":"-N94*AC$19","v":-921.66560174807773},null,{"$f":"-O94*AE$19","v":-54.12334171967435},{"$f":"-O94*AF$19","v":-847.93235360823144}]
["Taxable income",null,null,{"$f":"SUM(D55:D57)","v":24.218058465900004},{"$f":"SUM(E55:E57)","v":379.4162492991},null,{"$f":"SUM(G55:G57)","v":-57.022478908199993},{"$f":"SUM(H55:H57)","v":-893.3521695618},null,{"$f":"SUM(J55:J57)","v":-49.812022049399999},{"$f":"SUM(K55:K57)","v":-780.38834544059989},null,{"$f":"SUM(M55:M57)","v":-43.276500203975999},{"$f":"SUM(N55:N57)","v":-677.99850319562415},null,{"$f":"SUM(P55:P57)","v":-37.361918570857931},{"$f":"SUM(Q55:Q57)","v":-585.33672427677402},null,{"$f":"SUM(S55:S57)","v":-32.018601933061291},{"$f":"SUM(T55:T57)","v":-501.6247636179603},null,{"$f":"SUM(V55:V57)","v":7.1281209090395947},{"$f":"SUM(W55:W57)","v":111.67389424162047},null,{"$f":"SUM(Y55:Y57)","v":11.462355059100446},{"$f":"SUM(Z55:Z57)","v":179.57689592590702},null,{"$f":"SUM(AB55:AB57)","v":15.351752012484404},{"$f":"SUM(AC55:AC57)","v":240.51078152892205},null,{"$f":"SUM(AE55:AE57)","v":18.831898744925645},{"$f":"SUM(AF55:AF57)","v":295.0330803371686}]
[]
["Tax Rate  (to be entered)",null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,{"$f":"D58*D60","v":6.4177854934635015},{"$f":"E58*E60","v":100.54530606426151},null,{"$f":"G58*G60","v":-15.110956910672998},{"$f":"H58*H60","v":-236.73832493387701},null,{"$f":"J58*J60","v":-13.200185843091001},{"$f":"K58*K60","v":-206.80291154175899},null,{"$f":"M58*M60","v":-11.468272554053641},{"$f":"N58*N60","v":-179.6696033468404},null,{"$f":"P58*P60","v":-9.9009084212773519},{"$f":"Q58*Q60","v":-155.11423193334511},null,{"$f":"S58*S60","v":-8.4849295122612425},{"$f":"T58*T60","v":-132.93056235875949},null,{"$f":"V58*V60","v":1.8889520408954927},{"$f":"W58*W60","v":29.593581974029426},null,{"$f":"Y58*Y60","v":3.0375240906616185},{"$f":"Z58*Z60","v":47.587877420365366},null,{"$f":"AB58*AB60","v":4.0682142833083672},{"$f":"AC58*AC60","v":63.735357105164347},null,{"$f":"AE58*AE60","v":4.9904531674052963},{"$f":"AF58*AF60","v":78.183766289349677}]
["Gross Up"]
["Income Taxes Payable",null,null,{"$f":"D62/(1-D60)","v":8.731680943487758},{"$f":"E62/(1-E60)","v":136.79633478130819},null,{"$f":"G62/(1-G60)","v":-20.559125048534693},{"$f":"H62/(1-H60)","v":-322.09295909371025},null,{"$f":"J62/(1-J60)","v":-17.959436521212247},{"$f":"K62/(1-K60)","v":-281.36450549899183},null,{"$f":"M62/(1-M60)","v":-15.603091910277064},{"$f":"N62/(1-N60)","v":-244.44843992767403},null,{"$f":"P62/(1-P60)","v":-13.470623702418166},{"$f":"Q62/(1-Q60)","v":-211.0397713378845},null,{"$f":"S62/(1-S60)","v":-11.544121785389446},{"$f":"T62/(1-T60)","v":-180.85790797110135},null,{"$f":"V62/(1-V60)","v":2.5700027767285616},{"$f":"W62/(1-W60)","v":40.263376835414185},null,{"$f":"Y62/(1-Y60)","v":4.1326858376348552},{"$f":"Z62/(1-Z60)","v":64.745411456279413},null,{"$f":"AB62/(1-AB60)","v":5.5349854194671666},{"$f":"AC62/(1-AC60)","v":86.714771571652179},null,{"$f":"AE62/(1-AE60)","v":6.7897322005514233},{"$f":"AF62/(1-AF60)","v":106.37247114197235}]
["Grossed Up PILs",null,null,{"$f":"SUM(D64:D64)","v":8.731680943487758},{"$f":"SUM(E64:E64)","v":136.79633478130819},null,{"$f":"SUM(G64:G64)","v":-20.559125048534693},{"$f":"SUM(H64:H64)","v":-322.09295909371025},null,{"$f":"SUM(J64:J64)","v":-17.959436521212247},{"$f":"SUM(K64:K64)","v":-281.36450549899183},null,{"$f":"SUM(M64:M64)","v":-15.603091910277064},{"$f":"SUM(N64:N64)","v":-244.44843992767403},null,{"$f":"SUM(P64:P64)","v":-13.470623702418166},{"$f":"SUM(Q64:Q64)","v":-211.0397713378845},null,{"$f":"SUM(S64:S64)","v":-11.544121785389446},{"$f":"SUM(T64:T64)","v":-180.85790797110135},null,{"$f":"SUM(V64:V64)","v":2.5700027767285616},{"$f":"SUM(W64:W64)","v":40.263376835414185},null,{"$f":"SUM(Y64:Y64)","v":4.1326858376348552},{"$f":"SUM(Z64:Z64)","v":64.745411456279413},null,{"$f":"SUM(AB64:AB64)","v":5.5349854194671666},{"$f":"SUM(AC64:AC64)","v":86.714771571652179},null,{"$f":"SUM(AE64:AE64)","v":6.7897322005514233},{"$f":"SUM(AF64:AF64)","v":106.37247114197235}]
[]
[]
[null,null,null,null,null,{"$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},{"$f":"N68+1","v":2023}]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",40]
["Opening Gross Fixed Assets",null,null,null,null,null,{"$f":"F73","v":22885.98},{"$f":"G73","v":22885.98},22885.98,22885.98,22885.98,22885.98,22885.98,22885.98,22885.98]
["Gross Capital Additions",null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C62","v":22885.98},{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0},{"$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":22885.98},{"$f":"SUM(G71:G72)","v":22885.98},22885.98,22885.98,22885.98,22885.98,22885.98,22885.98,22885.98,22885.98]
[]
["Opening Accumulated Amortization",null,null,null,null,null,null,{"$f":"+G78","v":572.14949999999999},{"$f":"H78","v":1144.299},1716.4485,2288.598,2860.7474999999999,3432.8969999999999,4005.0464999999999,4577.1959999999999]
["Current Year Amortization (before additions)",null,null,null,null,{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":0},572.14949999999999,572.14949999999999,572.14949999999999,572.14949999999999,572.14949999999999,572.14949999999999,572.14949999999999,572.14949999999999,572.14949999999999]
["Additions (half year)",null,null,null,null,{"$f":"F72/$C$70/2","v":286.07474999999999},0,0,0,0,0,{"$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":286.07474999999999},572.14949999999999,1144.299,1716.4485,2288.598,2860.7474999999999,{"$f":"SUM(L75:L77)","v":3432.8969999999999},{"$f":"SUM(M75:M77)","v":4005.0464999999999},{"$f":"SUM(N75:N77)","v":4577.1959999999999},{"$f":"SUM(O75:O77)","v":5149.3454999999994}]
[]
["Opening Net Fixed Assets",null,null,null,null,{"$f":"F71-F75","v":0},22885.98,22313.8305,21741.681,21169.531500000001,20597.381999999998,{"$f":"K81","v":20025.232499999998},{"$f":"L81","v":19453.082999999999},{"$f":"M81","v":18880.933499999999},{"$f":"N81","v":18308.784}]
["Closing Net Fixed Assets",null,null,null,null,{"$f":"F73-F78","v":22599.90525},{"$f":"G73-G78","v":22313.8305},21741.681,21169.531500000001,20597.381999999998,20025.232499999998,19453.082999999999,18880.933499999999,18308.784,17736.6345]
["Average Net Fixed Assets",null,null,null,null,{"$f":"SUM(F80:F81)/2","v":11299.952625},{"$f":"SUM(G80:G81)/2","v":22599.90525},22027.75575,21455.606250000001,20883.456749999998,20311.307249999998,19739.157749999998,19167.008249999999,18594.858749999999,18022.70925]
[]
["UCC for PILs Calculation"]
[null,null,null,null,null,{"$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,{"$f":"F95","v":21970.540799999999},{"$f":"G95","v":20212.897536},18595.865733120001,17108.196474470402,15739.54075651277,14480.377495991748,13321.947296312408,12256.191512607416,11275.696191598823]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,{"$f":"F72","v":22885.98},{"$f":"G72","v":0},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,null,null,{"$f":"SUM(F87:F88)","v":22885.98},{"$f":"SUM(G87:G88)","v":21970.540799999999},20212.897536,18595.865733120001,17108.196474470402,15739.54075651277,14480.377495991748,13321.947296312408,12256.191512607416,11275.696191598823]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,{"$f":"F88/2","v":11442.99},{"$f":"G88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,{"$f":"F89-F90","v":11442.99},{"$f":"G89-G90","v":21970.540799999999},20212.897536,18595.865733120001,17108.196474470402,15739.54075651277,14480.377495991748,13321.947296312408,12256.191512607416,11275.696191598823]
["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":915.43920000000003},{"$f":"G91*G93","v":1757.643264},1617.03180288,1487.6692586496001,1368.6557179576321,1259.1632605210216,1158.4301996793399,1065.7557837049926,980.49532100859335,902.05569532790582]
["Closing UCC",null,null,null,null,{"$f":"F89-F94","v":21970.540799999999},{"$f":"G89-G94","v":20212.897536},18595.865733120001,17108.196474470402,15739.54075651277,14480.377495991748,13321.947296312408,12256.191512607416,11275.696191598823,10373.640496270917]

{"sheet":"Hidden_REG Improvement","index":34,"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$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Provincial Rate Protection",2014,{"$f":"'App.2-FB Calc of REG Improvemnt'!E43","v":777.85259115586814}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2015,{"$f":"'App.2-FB Calc of REG Improvemnt'!H43","v":960.01955365540971}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2016,{"$f":"'App.2-FB Calc of REG Improvemnt'!K43","v":968.2894626235684}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2017,{"$f":"'App.2-FB Calc of REG Improvemnt'!N43","v":972.74698356832585}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2018,{"$f":"'App.2-FB Calc of REG Improvemnt'!Q43","v":973.69710753155528}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2019,{"$f":"'App.2-FB Calc of REG Improvemnt'!T43","v":971.42042627177864}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2020,{"$f":"'App.2-FB Calc of REG Improvemnt'!W43","v":1697.9036964517343}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2021,{"$f":"'App.2-FB Calc of REG Improvemnt'!Z43","v":1689.9271864460395}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2022,{"$f":"'App.2-FB Calc of REG Improvemnt'!AC43","v":1679.4380019348521}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2023,{"$f":"'App.2-FB Calc of REG Improvemnt'!AF43","v":1666.6371568786124}]

{"sheet":"App.2-FC Calc of REG Expansion","index":35,"n_rows":95,"n_cols":33,"rows_kept":95,"cut":false,"hidden":false,"merged":[[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],[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],[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2.4]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:","2.4.8"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",69]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$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":212541.45874999999},{"$f":"D21*E20","v":36132.047987500002},{"$f":"D21*F20","v":176409.41076249999},{"$f":"G82","v":226902.36812499998},{"$f":"G21*H20","v":38573.402581249997},{"$f":"G21*I20","v":188328.96554374998},{"$f":"H82","v":224030.18624999997},{"$f":"J21*K20","v":38085.131662499996},{"$f":"J21*L20","v":185945.05458749997},{"$f":"I82","v":218285.82250000001},{"$f":"M21*N20","v":37108.589825000003},{"$f":"M21*O20","v":181177.23267500001},{"$f":"J82","v":212541.45874999999},{"$f":"P21*Q20","v":36132.047987500002},{"$f":"P21*R20","v":176409.41076249999},{"$f":"K82","v":206797.09499999997},{"$f":"S21*T20","v":35155.506150000001},{"$f":"S21*U20","v":171641.58884999997},{"$f":"L82","v":201052.73125000001},{"$f":"V21*W20","v":34178.964312500008},{"$f":"V21*X20","v":166873.76693750001},{"$f":"M82","v":195308.36749999999},{"$f":"Y21*Z20","v":33202.422474999999},{"$f":"Y21*AA20","v":162105.94502499999},{"$f":"N82","v":189564.00374999997},{"$f":"AB21*AC20","v":32225.880637499999},{"$f":"AB21*AD20","v":157338.12311249998},{"$f":"O82","v":183819.64},{"$f":"AE21*AF20","v":31249.338800000005},{"$f":"AE21*AG20","v":152570.30120000002}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$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},{"$f":"AE23*AG20","v":0}]
["WCA",0.13500000000000001,null,null,{"$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":36132.047987500002},{"$f":"SUM(F21+F24)","v":176409.41076249999},null,{"$f":"SUM(H21+H24)","v":38573.402581249997},{"$f":"SUM(I21+I24)","v":188328.96554374998},null,{"$f":"SUM(K21+K24)","v":38085.131662499996},{"$f":"SUM(L21+L24)","v":185945.05458749997},null,{"$f":"SUM(N21+N24)","v":37108.589825000003},{"$f":"SUM(O21+O24)","v":181177.23267500001},null,{"$f":"SUM(Q21+Q24)","v":36132.047987500002},{"$f":"SUM(R21+R24)","v":176409.41076249999},null,{"$f":"SUM(T21+T24)","v":35155.506150000001},{"$f":"SUM(U21+U24)","v":171641.58884999997},null,{"$f":"SUM(W21+W24)","v":34178.964312500008},{"$f":"SUM(X21+X24)","v":166873.76693750001},null,{"$f":"SUM(Z21+Z24)","v":33202.422474999999},{"$f":"SUM(AA21+AA24)","v":162105.94502499999},null,{"$f":"SUM(AC21+AC24)","v":32225.880637499999},{"$f":"SUM(AD21+AD24)","v":157338.12311249998},null,{"$f":"SUM(AF21+AF24)","v":31249.338800000005},{"$f":"SUM(AG21+AG24)","v":152570.30120000002}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E25*$B$28","v":1445.2819195000002},{"$f":"F25*$B$28","v":7056.3764304999995},null,{"$f":"H25*$B$28","v":1542.9361032499999},{"$f":"I25*$B$28","v":7533.1586217499989},null,{"$f":"K25*$B$28","v":1523.4052664999999},{"$f":"L25*$B$28","v":7437.802183499999},null,{"$f":"N25*$B$28","v":1484.3435930000001},{"$f":"O25*$B$28","v":7247.0893070000002},null,{"$f":"Q25*$B$28","v":1445.2819195000002},{"$f":"R25*$B$28","v":7056.3764304999995},null,{"$f":"T25*$B$28","v":1406.2202460000001},{"$f":"U25*$B$28","v":6865.6635539999988},null,{"$f":"W25*$B$28","v":1367.1585725000002},{"$f":"X25*$B$28","v":6674.9506775000009},null,{"$f":"Z25*$B$28","v":1328.0968989999999},{"$f":"AA25*$B$28","v":6484.2378010000002},null,{"$f":"AC25*$B$28","v":1289.0352255},{"$f":"AD25*$B$28","v":6293.5249244999995},null,{"$f":"AF25*$B$28","v":1249.9735520000002},{"$f":"AG25*$B$28","v":6102.8120480000007}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E25*$B$29","v":20233.946873000004},{"$f":"F25*$B$29","v":98789.270027000006},null,{"$f":"H25*$B$29","v":21601.105445500001},{"$f":"I25*$B$29","v":105464.2207045},null,{"$f":"K25*$B$29","v":21327.673730999999},{"$f":"L25*$B$29","v":104129.23056899999},null,{"$f":"N25*$B$29","v":20780.810302000005},{"$f":"O25*$B$29","v":101459.25029800001},null,{"$f":"Q25*$B$29","v":20233.946873000004},{"$f":"R25*$B$29","v":98789.270027000006},null,{"$f":"T25*$B$29","v":19687.083444000004},{"$f":"U25*$B$29","v":96119.289755999998},null,{"$f":"W25*$B$29","v":19140.220015000006},{"$f":"X25*$B$29","v":93449.30948500002},null,{"$f":"Z25*$B$29","v":18593.356586000002},{"$f":"AA25*$B$29","v":90779.329214000012},null,{"$f":"AC25*$B$29","v":18046.493157000001},{"$f":"AD25*$B$29","v":88109.34894299999},null,{"$f":"AF25*$B$29","v":17499.629728000004},{"$f":"AG25*$B$29","v":85439.368672000011}]
["Deemed Equity",0.4,null,null,{"$f":"E25*$B$30","v":14452.819195000002},{"$f":"F25*$B$30","v":70563.764305000004},null,{"$f":"H25*$B$30","v":15429.361032499999},{"$f":"I25*$B$30","v":75331.586217499993},null,{"$f":"K25*$B$30","v":15234.052664999999},{"$f":"L25*$B$30","v":74378.021834999992},null,{"$f":"N25*$B$30","v":14843.435930000001},{"$f":"O25*$B$30","v":72470.893070000006},null,{"$f":"Q25*$B$30","v":14452.819195000002},{"$f":"R25*$B$30","v":70563.764305000004},null,{"$f":"T25*$B$30","v":14062.20246},{"$f":"U25*$B$30","v":68656.635539999988},null,{"$f":"W25*$B$30","v":13671.585725000004},{"$f":"X25*$B$30","v":66749.506775000002},null,{"$f":"Z25*$B$30","v":13280.968990000001},{"$f":"AA25*$B$30","v":64842.37801},null,{"$f":"AC25*$B$30","v":12890.352255},{"$f":"AD25*$B$30","v":62935.249244999992},null,{"$f":"AF25*$B$30","v":12499.735520000002},{"$f":"AG25*$B$30","v":61028.120480000012}]
[]
["ST Interest",2.0799999999999999E-2,null,null,{"$f":"E28*$B$32","v":30.061863925600001},{"$f":"F28*$B$32","v":146.77262975439999},null,{"$f":"H28*$B$32","v":32.093070947599998},{"$f":"I28*$B$32","v":156.68969933239998},null,{"$f":"K28*$B$32","v":31.686829543199998},{"$f":"L28*$B$32","v":154.70628541679997},null,{"$f":"N28*$B$32","v":30.8743467344},{"$f":"O28*$B$32","v":150.73945758560001},null,{"$f":"Q28*$B$32","v":30.061863925600001},{"$f":"R28*$B$32","v":146.77262975439999},null,{"$f":"T28*$B$32","v":29.249381116800002},{"$f":"U28*$B$32","v":142.80580192319997},null,{"$f":"W28*$B$32","v":28.436898308000004},{"$f":"X28*$B$32","v":138.838974092},null,{"$f":"Z28*$B$32","v":27.624415499199998},{"$f":"AA28*$B$32","v":134.87214626080001},null,{"$f":"AC28*$B$32","v":26.811932690399999},{"$f":"AD28*$B$32","v":130.90531842959999},null,{"$f":"AF28*$B$32","v":25.9994498816},{"$f":"AG28*$B$32","v":126.93849059840001}]
["LT Interest",4.2500000000000003E-2,null,null,{"$f":"E29*$B$33","v":859.94274210250023},{"$f":"F29*$B$33","v":4198.5439761475009},null,{"$f":"H29*$B$33","v":918.04698143375015},{"$f":"I29*$B$33","v":4482.22937994125},null,{"$f":"K29*$B$33","v":906.42613356750007},{"$f":"L29*$B$33","v":4425.4922991824997},null,{"$f":"N29*$B$33","v":883.18443783500027},{"$f":"O29*$B$33","v":4312.0181376650007},null,{"$f":"Q29*$B$33","v":859.94274210250023},{"$f":"R29*$B$33","v":4198.5439761475009},null,{"$f":"T29*$B$33","v":836.7010463700002},{"$f":"U29*$B$33","v":4085.0698146300001},null,{"$f":"W29*$B$33","v":813.45935063750028},{"$f":"X29*$B$33","v":3971.5956531125012},null,{"$f":"Z29*$B$33","v":790.21765490500013},{"$f":"AA29*$B$33","v":3858.1214915950009},null,{"$f":"AC29*$B$33","v":766.9759591725001},{"$f":"AD29*$B$33","v":3744.6473300774996},null,{"$f":"AF29*$B$33","v":743.73426344000018},{"$f":"AG29*$B$33","v":3631.1731685600007}]
["ROE",8.9300000000000004E-2,null,null,{"$f":"E30*$B$34","v":1290.6367541135003},{"$f":"F30*$B$34","v":6301.3441524365007},null,{"$f":"H30*$B$34","v":1377.84194020225},{"$f":"I30*$B$34","v":6727.11064922275},null,{"$f":"K30*$B$34","v":1360.4009029844999},{"$f":"L30*$B$34","v":6641.9573498655},null,{"$f":"N30*$B$34","v":1325.5188285490001},{"$f":"O30*$B$34","v":6471.6507511510008},null,{"$f":"Q30*$B$34","v":1290.6367541135003},{"$f":"R30*$B$34","v":6301.3441524365007},null,{"$f":"T30*$B$34","v":1255.754679678},{"$f":"U30*$B$34","v":6131.0375537219988},null,{"$f":"W30*$B$34","v":1220.8726052425004},{"$f":"X30*$B$34","v":5960.7309550075006},null,{"$f":"Z30*$B$34","v":1185.9905308070001},{"$f":"AA30*$B$34","v":5790.4243562930005},null,{"$f":"AC30*$B$34","v":1151.1084563715001},{"$f":"AD30*$B$34","v":5620.1177575784995},null,{"$f":"AF30*$B$34","v":1116.2263819360003},{"$f":"AG30*$B$34","v":5449.8111588640013}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":2180.6413601416007},{"$f":"SUM(F32:F34)","v":10646.660758338401},null,{"$f":"SUM(H32:H34)","v":2327.9819925836},{"$f":"SUM(I32:I34)","v":11366.0297284964},null,{"$f":"SUM(K32:K34)","v":2298.5138660951998},{"$f":"SUM(L32:L34)","v":11222.155934464799},null,{"$f":"SUM(N32:N34)","v":2239.5776131184002},{"$f":"SUM(O32:O34)","v":10934.4083464016},null,{"$f":"SUM(Q32:Q34)","v":2180.6413601416007},{"$f":"SUM(R32:R34)","v":10646.660758338401},null,{"$f":"SUM(T32:T34)","v":2121.7051071648002},{"$f":"SUM(U32:U34)","v":10358.913170275198},null,{"$f":"SUM(W32:W34)","v":2062.7688541880007},{"$f":"SUM(X32:X34)","v":10071.165582212001},null,{"$f":"SUM(Z32:Z34)","v":2003.8326012112002},{"$f":"SUM(AA32:AA34)","v":9783.4179941488019},null,{"$f":"SUM(AC32:AC34)","v":1944.8963482344002},{"$f":"SUM(AD32:AD34)","v":9495.6704060855991},null,{"$f":"SUM(AF32:AF34)","v":1885.9600952576004},{"$f":"SUM(AG32:AG34)","v":9207.9228180224018}]
[]
["OM&A",null,null,null,{"$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":2872.1818749999998},{"$f":"G38*H$20","v":488.27091875000002},{"$f":"G38*I$20","v":2383.9109562499998},{"$f":"H78","v":8616.5456249999988},{"$f":"J38*K$20","v":1464.8127562499999},{"$f":"J38*L$20","v":7151.7328687499985},{"$f":"I78","v":14360.909374999999},{"$f":"M38*N$20","v":2441.3545937500003},{"$f":"M38*O$20","v":11919.554781249999},{"$f":"J78","v":20105.273125},{"$f":"P38*Q$20","v":3417.8964312500002},{"$f":"P38*R$20","v":16687.37669375},{"$f":"K76+K77","v":5744.3637499999995},{"$f":"S38*T$20","v":976.54183750000004},{"$f":"S38*U$20","v":4767.8219124999996},{"$f":"L76+L77","v":5744.3637499999995},{"$f":"V38*W$20","v":976.54183750000004},{"$f":"V38*X$20","v":4767.8219124999996},{"$f":"M76+M77","v":5744.3637499999995},{"$f":"Y38*Z$20","v":976.54183750000004},{"$f":"Y38*AA$20","v":4767.8219124999996},{"$f":"N76+N77","v":5744.3637499999995},{"$f":"AB38*AC$20","v":976.54183750000004},{"$f":"AB38*AD$20","v":4767.8219124999996},{"$f":"O76+O77","v":5744.3637499999995},{"$f":"AE38*AF$20","v":976.54183750000004},{"$f":"AE38*AG$20","v":4767.8219124999996}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":465.3316188300376},{"$f":"F66","v":2271.9131978172422},null,{"$f":"H66","v":-408.79356659816852},{"$f":"I66","v":-1995.8744722145868},null,{"$f":"K66","v":23.533462518234419},{"$f":"L66","v":114.89866994196919},null,{"$f":"N66","v":442.64992400366572},{"$f":"O66","v":2161.1731583708379},null,{"$f":"Q66","v":855.39786717838103},{"$f":"R66","v":4176.3542926944483},null,{"$f":"T66","v":29.983978566761689},{"$f":"U66","v":146.39236594360094},null,{"$f":"W66","v":79.396058157293112},{"$f":"X66","v":387.6395780620781},null,{"$f":"Z66","v":123.84904896148977},{"$f":"AA66","v":604.67476845903843},null,{"$f":"AC66","v":163.73967808225899},{"$f":"AD66","v":799.43489887220574},null,{"$f":"AF66","v":199.43293445427472},{"$f":"AG66","v":973.70197410028277}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":2645.9729789716384},{"$f":"SUM(F35:F39)","v":12918.573956155644},null,{"$f":"SUM(H35:H39)","v":2407.4593447354314},{"$f":"SUM(I35:I39)","v":11754.066212531812},null,{"$f":"SUM(K35:K39)","v":3786.8600848634342},{"$f":"SUM(L35:L39)","v":18488.787473156768},null,{"$f":"SUM(N35:N39)","v":5123.582130872066},{"$f":"SUM(O35:O39)","v":25015.13628602244},null,{"$f":"SUM(Q35:Q39)","v":6453.9356585699816},{"$f":"SUM(R35:R39)","v":31510.39174478285},null,{"$f":"SUM(T35:T39)","v":3128.230923231562},{"$f":"SUM(U35:U39)","v":15273.127448718798},null,{"$f":"SUM(W35:W39)","v":3118.7067498452939},{"$f":"SUM(X35:X39)","v":15226.627072774079},null,{"$f":"SUM(Z35:Z39)","v":3104.2234876726898},{"$f":"SUM(AA35:AA39)","v":15155.914675107841},null,{"$f":"SUM(AC35:AC39)","v":3085.1778638166593},{"$f":"SUM(AD35:AD39)","v":15062.927217457804},null,{"$f":"SUM(AF35:AF39)","v":3061.9348672118754},{"$f":"SUM(AG35:AG39)","v":14949.446704622684}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":12918.573956155644},null,null,{"$f":"I41","v":11754.066212531812},null,null,{"$f":"L41","v":18488.787473156768},null,null,{"$f":"O41","v":25015.13628602244},null,null,{"$f":"R41","v":31510.39174478285},null,null,{"$f":"U41","v":15273.127448718798},null,null,{"$f":"X41","v":15226.627072774079},null,null,{"$f":"AA41","v":15155.914675107841},null,null,{"$f":"AD41","v":15062.927217457804},null,null,{"$f":"AG41","v":14949.446704622684}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":1076.5478296796371},null,null,{"$f":"I44/12","v":979.50551771098435},null,null,{"$f":"L44/12","v":1540.7322894297306},null,null,{"$f":"O44/12","v":2084.59469050187},null,null,{"$f":"R44/12","v":2625.8659787319043},null,null,{"$f":"U44/12","v":1272.7606207265665},null,null,{"$f":"X44/12","v":1268.88558939784},null,null,{"$f":"AA44/12","v":1262.9928895923201},null,null,{"$f":"AD44/12","v":1255.2439347881502},null,null,{"$f":"AG44/12","v":1245.7872253852236}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,{"$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,{"$f":"E34","v":1290.6367541135003},{"$f":"F34","v":6301.3441524365007},null,{"$f":"H34","v":1377.84194020225},{"$f":"I34","v":6727.11064922275},null,{"$f":"K34","v":1360.4009029844999},{"$f":"L34","v":6641.9573498655},null,{"$f":"N34","v":1325.5188285490001},{"$f":"O34","v":6471.6507511510008},null,{"$f":"Q34","v":1290.6367541135003},{"$f":"R34","v":6301.3441524365007},null,{"$f":"T34","v":1255.754679678},{"$f":"U34","v":6131.0375537219988},null,{"$f":"W34","v":1220.8726052425004},{"$f":"X34","v":5960.7309550075006},null,{"$f":"Z34","v":1185.9905308070001},{"$f":"AA34","v":5790.4243562930005},null,{"$f":"AC34","v":1151.1084563715001},{"$f":"AD34","v":5620.1177575784995},null,{"$f":"AF34","v":1116.2263819360003},{"$f":"AG34","v":5449.8111588640013}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":488.27091875000002},{"$f":"I38","v":2383.9109562499998},null,{"$f":"K38","v":1464.8127562499999},{"$f":"L38","v":7151.7328687499985},null,{"$f":"N38","v":2441.3545937500003},{"$f":"O38","v":11919.554781249999},null,{"$f":"Q38","v":3417.8964312500002},{"$f":"R38","v":16687.37669375},null,{"$f":"T38","v":976.54183750000004},{"$f":"U38","v":4767.8219124999996},null,{"$f":"W38","v":976.54183750000004},{"$f":"X38","v":4767.8219124999996},null,{"$f":"Z38","v":976.54183750000004},{"$f":"AA38","v":4767.8219124999996},null,{"$f":"AC38","v":976.54183750000004},{"$f":"AD38","v":4767.8219124999996},null,{"$f":"AF38","v":976.54183750000004},{"$f":"AG38","v":4767.8219124999996}]
["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$20","v":-2999.9365248000004},{"$f":"-G94*I$20","v":-14646.7489152},null,{"$f":"-H94*K$20","v":-2759.9416028160003},{"$f":"-H94*L$20","v":-13475.009001983999},null,{"$f":"-I94*N$20","v":-2539.1462745907202},{"$f":"-I94*O$20","v":-12397.008281825279},null,{"$f":"-J94*Q$20","v":-2336.0145726234628},{"$f":"-J94*R$20","v":-11405.247619279258},null,{"$f":"-K94*T$20","v":-2149.1334068135857},{"$f":"-K94*U$20","v":-10492.827809736917},null,{"$f":"-L94*W$20","v":-1977.2027342684987},{"$f":"-L94*X$20","v":-9653.4015849579628},null,{"$f":"-M94*Z$20","v":-1819.026515527019},{"$f":"-M94*AA$20","v":-8881.1294581613274},null,{"$f":"-N94*AC$20","v":-1673.5043942848574},{"$f":"-N94*AD$20","v":-8170.63910150842},null,{"$f":"-O94*AF$20","v":-1539.6240427420687},{"$f":"-O94*AG$20","v":-7516.987973387746}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":1290.6367541135003},{"$f":"SUM(F56:F58)","v":6301.3441524365007},null,{"$f":"SUM(H56:H58)","v":-1133.8236658477504},{"$f":"SUM(I56:I58)","v":-5535.72730972725},null,{"$f":"SUM(K56:K58)","v":65.272056418499233},{"$f":"SUM(L56:L58)","v":318.68121663149941},null,{"$f":"SUM(N56:N58)","v":1227.7271477082804},{"$f":"SUM(O56:O58)","v":5994.1972505757203},null,{"$f":"SUM(Q56:Q58)","v":2372.518612740038},{"$f":"SUM(R56:R58)","v":11583.473226907243},null,{"$f":"SUM(T56:T58)","v":83.163110364414479},{"$f":"SUM(U56:U58)","v":406.03165648508184},null,{"$f":"SUM(W56:W58)","v":220.21170847400163},{"$f":"SUM(X56:X58)","v":1075.1512825495374},null,{"$f":"SUM(Z56:Z58)","v":343.50585277998107},{"$f":"SUM(AA56:AA58)","v":1677.1168106316727},null,{"$f":"SUM(AC56:AC58)","v":454.14589958664283},{"$f":"SUM(AD56:AD58)","v":2217.30056857008},null,{"$f":"SUM(AF56:AF58)","v":553.14417669393174},{"$f":"SUM(AG56:AG58)","v":2700.6450979762558}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":342.01873984007761},{"$f":"F59*F61","v":1669.8562003956729},null,{"$f":"H59*H61","v":-300.46327144965386},{"$f":"I59*I61","v":-1466.9677370777213},null,{"$f":"K59*K61","v":17.297094950902299},{"$f":"L59*L61","v":84.45052240734735},null,{"$f":"N59*N61","v":325.34769414269431},{"$f":"O59*O61","v":1588.4622714025659},null,{"$f":"Q59*Q61","v":628.71743237611008},{"$f":"R59*R61","v":3069.6204051304194},null,{"$f":"T59*T61","v":22.03822424656984},{"$f":"U59*U61","v":107.59838896854669},null,{"$f":"W59*W61","v":58.356102745610436},{"$f":"X59*X61","v":284.91508987562742},null,{"$f":"Z59*Z61","v":91.029050986694983},{"$f":"AA59*AA61","v":444.43595481739328},null,{"$f":"AC59*AC61","v":120.34866339046036},{"$f":"AD59*AD61","v":587.58465067107124},null,{"$f":"AF59*AF61","v":146.58320682389191},{"$f":"AG59*AG61","v":715.67095096370781}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":465.3316188300376},{"$f":"F63/(1-F61)","v":2271.9131978172422},null,{"$f":"H63/(1-H61)","v":-408.79356659816852},{"$f":"I63/(1-I61)","v":-1995.8744722145868},null,{"$f":"K63/(1-K61)","v":23.533462518234419},{"$f":"L63/(1-L61)","v":114.89866994196919},null,{"$f":"N63/(1-N61)","v":442.64992400366572},{"$f":"O63/(1-O61)","v":2161.1731583708379},null,{"$f":"Q63/(1-Q61)","v":855.39786717838103},{"$f":"R63/(1-R61)","v":4176.3542926944483},null,{"$f":"T63/(1-T61)","v":29.983978566761689},{"$f":"U63/(1-U61)","v":146.39236594360094},null,{"$f":"W63/(1-W61)","v":79.396058157293112},{"$f":"X63/(1-X61)","v":387.6395780620781},null,{"$f":"Z63/(1-Z61)","v":123.84904896148977},{"$f":"AA63/(1-AA61)","v":604.67476845903843},null,{"$f":"AC63/(1-AC61)","v":163.73967808225899},{"$f":"AD63/(1-AD61)","v":799.43489887220574},null,{"$f":"AF63/(1-AF61)","v":199.43293445427472},{"$f":"AG63/(1-AG61)","v":973.70197410028277}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":465.3316188300376},{"$f":"SUM(F65:F65)","v":2271.9131978172422},null,{"$f":"SUM(H65:H65)","v":-408.79356659816852},{"$f":"SUM(I65:I65)","v":-1995.8744722145868},null,{"$f":"SUM(K65:K65)","v":23.533462518234419},{"$f":"SUM(L65:L65)","v":114.89866994196919},null,{"$f":"SUM(N65:N65)","v":442.64992400366572},{"$f":"SUM(O65:O65)","v":2161.1731583708379},null,{"$f":"SUM(Q65:Q65)","v":855.39786717838103},{"$f":"SUM(R65:R65)","v":4176.3542926944483},null,{"$f":"SUM(T65:T65)","v":29.983978566761689},{"$f":"SUM(U65:U65)","v":146.39236594360094},null,{"$f":"SUM(W65:W65)","v":79.396058157293112},{"$f":"SUM(X65:X65)","v":387.6395780620781},null,{"$f":"SUM(Z65:Z65)","v":123.84904896148977},{"$f":"SUM(AA65:AA65)","v":604.67476845903843},null,{"$f":"SUM(AC65:AC65)","v":163.73967808225899},{"$f":"SUM(AD65:AD65)","v":799.43489887220574},null,{"$f":"SUM(AF65:AF65)","v":199.43293445427472},{"$f":"SUM(AG65:AG65)","v":973.70197410028277}]
[]
[]
["Net Fixed Assets",null,null,null,null,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023]
["Enter applicable amortization in years:",40]
["Opening Gross Fixed Assets",null,null,null,null,null,{"$f":"F73","v":229774.55},{"$f":"G73","v":229774.55},{"$f":"H73","v":229774.55},{"$f":"I73","v":229774.55},229774.55,229774.55,{"$f":"L73","v":229774.55},229774.55,229774.55]
["Gross Capital Additions",null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":229774.55},{"$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,{"$f":"SUM(F71:F72)","v":229774.55},{"$f":"SUM(G71:G72)","v":229774.55},229774.55,229774.55,229774.55,229774.55,229774.55,229774.55,229774.55,229774.55]
[]
["Opening Accumulated Amortization",null,null,null,null,null,{"$f":"+F78","v":2872.1818749999998},{"$f":"+G78","v":2872.1818749999998},{"$f":"H78","v":8616.5456249999988},{"$f":"I78","v":14360.909374999999},20105.273125,25849.636875,31594.000625000001,37338.364374999997,43082.728124999994]
["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$70)","v":5744.3637499999995},{"$f":"IF(ISERROR(H71/$B$70), 0, H71/$B$70)","v":5744.3637499999995},{"$f":"IF(ISERROR(I71/$B$70), 0, I71/$B$70)","v":5744.3637499999995},{"$f":"IF(ISERROR(J71/$B$70), 0, J71/$B$70)","v":5744.3637499999995},{"$f":"K71/$B$70","v":5744.3637499999995},{"$f":"L71/$B$70","v":5744.3637499999995},{"$f":"M71/$B$70","v":5744.3637499999995},{"$f":"N71/$B$70","v":5744.3637499999995},{"$f":"O71/$B$70","v":5744.3637499999995}]
["Additions (half year)",null,null,null,null,{"$f":"F72/B70/2","v":2872.1818749999998},{"$f":"G72/B70/2","v":0},{"$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":2872.1818749999998},{"$f":"SUM(G75+G77)","v":2872.1818749999998},{"$f":"SUM(H75:H77)","v":8616.5456249999988},14360.909374999999,20105.273125,25849.636875,31594.000625000001,37338.364374999997,43082.728124999994,48827.091874999991]
[]
["Opening Net Fixed Assets",null,null,null,null,{"$f":"F71-F75","v":0},{"$f":"G71-G75","v":226902.36812499998},{"$f":"H71-H75","v":226902.36812499998},{"$f":"I71-I75","v":221158.00437499999},{"$f":"J71-J75","v":215413.640625},{"$f":"J81","v":209669.27687499998},{"$f":"K81","v":203924.91312499999},{"$f":"L81","v":198180.549375},{"$f":"M81","v":192436.18562499998},{"$f":"N81","v":186691.82187499999}]
["Closing Net Fixed Assets",null,null,null,null,{"$f":"F73-F78","v":226902.36812499998},{"$f":"G73-G78","v":226902.36812499998},221158.00437499999,215413.640625,209669.27687499998,203924.91312499999,198180.549375,192436.18562499998,186691.82187499999,180947.458125]
["Average Net Fixed Assets",null,null,null,null,{"$f":"SUM(F80:F81)/2","v":113451.18406249999},{"$f":"SUM(G80:G81)/2","v":226902.36812499998},224030.18624999997,218285.82250000001,212541.45874999999,206797.09499999997,201052.73125000001,195308.36749999999,189564.00374999997,183819.64]
[]
["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,{"$f":"F95","v":220583.568},202936.88256,186701.93195520001,{"$f":"I95","v":171765.777398784},158024.51520688127,145382.55399033078,133751.94967110432,123051.79369741597,113207.65020162269]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,{"$f":"F72","v":229774.55},{"$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":229774.55},{"$f":"SUM(G87:G88)","v":220583.568},{"$f":"SUM(H87:H88)","v":202936.88256},186701.93195520001,171765.777398784,158024.51520688127,145382.55399033078,133751.94967110432,123051.79369741597,113207.65020162269]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,{"$f":"F88/2","v":114887.27499999999},{"$f":"G88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,{"$f":"F89-F90","v":114887.27499999999},{"$f":"G89-G90","v":220583.568},202936.88256,186701.93195520001,171765.777398784,158024.51520688127,145382.55399033078,133751.94967110432,123051.79369741597,113207.65020162269]
["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$93","v":9190.982},{"$f":"G91*G$93","v":17646.685440000001},16234.9506048,14936.154556416001,13741.262191902721,12641.961216550502,11630.604319226462,10700.155973688346,9844.1434957932779,9056.6120161298149]
["Closing UCC",null,null,null,null,{"$f":"F89-F94","v":220583.568},{"$f":"G89-G94","v":202936.88256},{"$f":"H89-H94","v":186701.93195520001},171765.777398784,158024.51520688127,145382.55399033078,133751.94967110432,123051.79369741597,113207.65020162269,104151.03818549287]

{"sheet":"Hidden_REG Expansion","index":36,"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"]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Provincial Rate Protection",2014,{"$f":"'App.2-FC Calc of REG Expansion'!F44","v":12918.573956155644}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2015,{"$f":"'App.2-FC Calc of REG Expansion'!I44","v":11754.066212531812}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2016,{"$f":"'App.2-FC Calc of REG Expansion'!L44","v":18488.787473156768}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2017,{"$f":"'App.2-FC Calc of REG Expansion'!O44","v":25015.13628602244}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2018,{"$f":"'App.2-FC Calc of REG Expansion'!R44","v":31510.39174478285}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2019,{"$f":"'App.2-FC Calc of REG Expansion'!U44","v":15273.127448718798}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2020,{"$f":"'App.2-FC Calc of REG Expansion'!X44","v":15226.627072774079}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2021,{"$f":"'App.2-FC Calc of REG Expansion'!AA44","v":15155.914675107841}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2022,{"$f":"'App.2-FC Calc of REG Expansion'!AD44","v":15062.927217457804}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Provincial Rate Protection",2023,{"$f":"'App.2-FC Calc of REG Expansion'!AG44","v":14949.446704622684}]

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[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,2.4]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,"2.4..9"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,71]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2019-03-21"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2013 - 2017"]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$f":"TestYear-6","v":2013},{"$f":"TestYear-5","v":2014},{"$f":"TestYear-4","v":2015},{"$f":"TestYear-3","v":2016},{"$f":"TestYear-2","v":2017},{"$f":"B16","v":2013},2014,2015,2016,2017,2013,2014,2015,2016,2017]
["SAIDI ",8.17,4.742,5.9569999999999999,7.2140000000000004,23.03,2.06,1.0049999999999999,1.714,2.0089999999999999,3.07,null,null,null,null,1.46]
["SAIFI",4.22,2.2040000000000002,2.8079999999999998,2.6579999999999999,5.54,0.82,0.38800000000000001,0.81699999999999995,0.72799999999999998,1.04,null,null,null,null,0.83]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":9.8225999999999996},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":1.9716},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":1.46}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":3.4859999999999998},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":0.75860000000000005},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":0.83}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$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,1,0.94599999999999995,0.98,0.99199999999999999,1]
["High Voltage Connections",null,null,null,0.9,null,"N/A","N/A","N/A",1,"N/A"]
["Telephone Accessibility",null,null,null,0.65,null,0.97499999999999998,0.97299999999999998,0.92700000000000005,0.90600000000000003,0.88200000000000001]
["Appointments Met",null,null,null,0.9,null,0.97799999999999998,0.998,0.97599999999999998,0.98599999999999999,1]
["Written Response to Enquires",null,null,null,0.8,null,1,1,1,0.95899999999999996,0.96599999999999997]
["Emergency Urban Response",null,null,null,0.8,null,1,1,1,1,1]
["Emergency Rural Response",null,null,null,0.8,null,1,0,1,1,1]
["Telephone Call Abandon Rate",null,null,null,0.1,null,4.0000000000000001E-3,6.0000000000000001E-3,1.2999999999999999E-2,0.02,1.7000000000000001E-2]
["Appointment Scheduling",null,null,null,0.9,null,0.99199999999999999,1,0.94299999999999995,0.998,1]
["Rescheduling a Missed Appointment",null,null,null,1,null,1,1,1,1,0]
["Reconnection Performance Standard",null,null,null,0.85,null,1,1,1,1,1]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,null,null,null,"Tab:",3.4]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:","3.4.1"]
[null,null,null,null,null,null,null,null,null,null,"Page:",45]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"D13 - 1 &\" Actual\"&CHAR(178)","v":"2010 Actual²"},"2011 Actual²","2012 Actual²","2013 Actual²",{"$f":"H13 - 1 &\" Actual\"&CHAR(178)","v":"2014 Actual²"},{"$f":"I13 - 1 &\" Actual\"&CHAR(178)","v":"2015 Actual²"},{"$f":"I13 & \" Actual\" & CHAR(178)","v":"2016 Actual²"},"2017 Actual","Bridge Year","Test Year"]
[null,null,{"$f":"D13-1","v":2010},{"$f":"E13-1","v":2011},{"$f":"F13-1","v":2012},{"$f":"G13-1","v":2013},{"$f":"H13-1","v":2014},{"$f":"I13-1","v":2015},{"$f":"J13-1","v":2016},2017,{"$f":"BridgeYear","v":2018},{"$f":"TestYear","v":2019}]
[null,"Reporting Basis",null,null,null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","CGAAP"]
[4235,"Specific Service Charges",null,null,null,78886.5,73249,78335,91164,77169,72963,{"$f":"65626+3150","v":68776}]
[4225,"Late Payment Charges",null,null,null,100256.5,112699,137082,84072,93225,77353,83700]
[4082,"Retail Services Revenues",null,null,null,44891.5,13771.49,10115,7500.49,6899,7061,7000]
[4084,"Service Transaction Requests (STR) Revenues",null,null,null,68]
[4086,"SSS Administration Revenue",null,null,null,42155,41834.49,45184,45230.49,46268,46987,46700]
[4210,"Rent from Electric Property",null,null,null,226026,174612,226700,216154,224000,230636,{"$f":"399135-16500","v":382635}]
[4355,"Gain on Disposition of Utility and Other Property",null,null,null,null,12220.49,24883,10142,1282,31187]
[4360,"Loss on Disposition of Utility and Other Property",null,null,null,null,null,null,null,-8736,-23631]
[4375,"Revenues from Non Rate-Regulated Utility Operations",null,null,null,135140.51,163410.5,80668,614065,73621.490000000005,260306,33800]
[4380,"Expenses of Non Rate-Regulated Utility Operations",null,null,null,-115719.49,-156395.49,-74223,-615054,-62150,-70926,-31400]
[4390,"Miscellaneous Non-Operating Income",null,null,null,82604.5,207945.5,107213,71251,129141.49,131617,77653]
[4405,"Interest and Dividend Income",null,null,null,25528.5,51903.5,52618,61067,52851,130515,10000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Specific Service Charges",null,{"$f":"C15","v":0},0,0,78886.5,73249,78335,91164,77169,72963,68776,null,{"$f":"N15","v":0}]
["Late Payment Charges",null,{"$f":"C16","v":0},0,0,100256.5,112699,137082,84072,93225,77353,83700,null,{"$f":"N16","v":0}]
["Other Operating Revenues",null,null,null,null,{"$f":"SUM(F17:F20)","v":313140.5},{"$f":"SUM(G17:G20)","v":230217.97999999998},281999,268884.98,277167,284684,436335,null,{"$f":"SUM(N17:N20)","v":0}]
["Other Income or Deductions",null,null,null,null,{"$f":"SUM(F21:F27)","v":127554.02},{"$f":"SUM(G21:G27)","v":279084.5},191159,141471,186009.98,459068,90053,null,{"$f":"SUM(N21:N27)","v":0}]
["Total",null,{"$f":"SUM(C53:C56)","v":0},{"$f":"SUM(D53:D56)","v":0},{"$f":"SUM(E53:E56)","v":0},{"$f":"SUM(F53:F56)","v":619837.52},{"$f":"SUM(G53:G56)","v":695250.48},688575,585591.98,633570.98,894068,678864,null,{"$f":"SUM(N53:N56)","v":0}]
[]
["Description                          Account(s)"]
["Specific Service Charges:       4235"]
["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 4235 - Specific Service Charges"]
[null,null,{"$f":"C12","v":"2010 Actual²"},"2011 Actual²","2012 Actual²","2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual","Bridge Year","Test Year"]
[null,null,{"$f":"C13","v":2010},2011,2012,2013,2014,2015,2016,{"$f":"J13","v":2017},{"$f":"K13","v":2018},{"$f":"L13","v":2019}]
["Reporting Basis",null,{"$f":"IF(C14=0, \"\", C14)","v":""},"","","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","CGAAP"]
["Change of Occupancy Charges",null,null,null,null,51690,50220,50370,51930,53550,52020,54472]
["Reconnection Charges",null,null,null,null,18400,12910,16825,27980,12655,10265,0]
["NSF Returned Cheque Charges",null,null,null,null,6315,6748,6880,7752,7380,6930,7508]
["MicroFIT Service Charges",null,null,null,null,1987.49,2870,3112,3409,3499,3663,{"$f":"3560+3150","v":6710}]
["Miscellaneous Charges (Historical Usage/Arrears/Credit Reference)",null,null,null,null,494.49,501,1148,93,85,85,86]
[]
["Total",null,{"$f":"SUM(C77:C82)","v":0},0,0,78886.98000000001,73249,78335,91164,77169,72963,68776,null,{"$f":"SUM(N77:N82)","v":0}]
[]
["Account 4210 - Rent from Electric Property"]
[null,null,{"$f":"C24","v":0},0,0,{"$f":"+F74","v":"2013 Actual²"},{"$f":"+G74","v":"2014 Actual²"},"2015 Actual²","2016 Actual²","2017 Actual","Bridge Year","Test Year"]
[null,null,{"$f":"C25","v":0},0,0,{"$f":"+F75","v":2013},{"$f":"+G75","v":2014},2015,2016,2017,2018,2019]
["Reporting Basis",null,{"$f":"IF(C26=0, \"\", C26)","v":""},"","",{"$f":"+F76","v":"CGAAP"},{"$f":"+G76","v":"MIFRS"},"MIFRS","MIFRS","MIFRS","MIFRS","CGAAP"]
["Pole Rental",null,null,null,null,171752,120370,172520,161978,169868,176504,345000]
["Building Rental",null,null,null,null,6000,6000,6000,6000,6000,6000,6000]
["Building Rental - Intercompany",null,null,null,null,48000,48000,48000,48000,48000,48000,{"$f":"48000-16500","v":31500}]
["Sentinel Rental",null,null,null,null,274,242,180,176,132,132,135]
[]
[]
["Total",null,{"$f":"SUM(C89:C94)","v":0},0,0,226026,174612,226700,216154,224000,230636,382635,null,{"$f":"SUM(N89:N94)","v":0}]
[]
["Account 4375 - Revenues from Non Rate-Regulated Utility Operations"]
[null,null,{"$f":"C36","v":0},0,0,{"$f":"+F86","v":"2013 Actual²"},{"$f":"+G86","v":"2014 Actual²"},"2015 Actual²","2016 Actual²","2017 Actual","Bridge Year","Test Year"]
[null,null,{"$f":"C37","v":0},0,0,{"$f":"+F87","v":2013},{"$f":"+G87","v":2014},2015,2016,2017,2018,2019]
["Reporting Basis",null,{"$f":"IF(C38=0, \"\", C38)","v":""},"","",{"$f":"+F88","v":"CGAAP"},{"$f":"+G88","v":"MIFRS"},"MIFRS","MIFRS","MIFRS","MIFRS","CGAAP"]
["Intercompany Wages (On-Call & Trouble Call Assistance)",null,null,null,null,53966,73334,60227.49,68336.5,47393.5,45659,32800]
["Staff Assisting Other LDC's",null,null,null,null,46566,24755,0,11870,16084.5,33307,0]
["Staff on Loan to CUPE",null,null,null,null,2200,3575,12148.49,2300,2600,0,0]
["Connection Impact Assessment and MicroFIT Connection Charges",null,null,null,null,32409,1466,7312,531397.5,2793,5116,0]
["CDM Program Rev/Mid-Term Incentive",null,null,null,null,0,56179,0,0,0,176224,0]
["Miscellaneous",null,null,null,null,0,4102,980,161,4750,0,1000]
["Total",null,{"$f":"SUM(C101:C106)","v":0},0,0,135141,163411,80667.98,614065,73621,260306,33800,null,{"$f":"SUM(N101:N106)","v":0}]
[]
["Account 4380 - Expenses for Non Rate-Regulated Utility Operations"]
[null,null,{"$f":"C48","v":0},0,0,{"$f":"+F98","v":"2013 Actual²"},{"$f":"+G98","v":"2014 Actual²"},"2015 Actual²","2016 Actual²","2017 Actual","Bridge Year","Test Year"]
[null,null,{"$f":"C49","v":0},0,0,{"$f":"+F99","v":2013},{"$f":"+G99","v":2014},2015,2016,2017,2018,2019]
["Reporting Basis",null,{"$f":"IF(C50=0, \"\", C50)","v":""},"","",{"$f":"+F100","v":"CGAAP"},{"$f":"+G100","v":"MIFRS"},"MIFRS","MIFRS","MIFRS","MIFRS","CGAAP"]
["Intercompany Wages (On-Call & Trouble Call Assistance)",null,null,null,null,-49890.5,-57309.5,-46187,-38909.5,-40430.49,-41912,-31400]
["Staff Assisting Other LDC's",null,null,null,null,-25066.5,-10289.5,0,-11125.5,-17378.490000000002,-25100,0]
["Staff on Loan to CUPE",null,null,null,null,-2571,-3450,-11657,-1973,-2373,0,0]
["Connection Impact Assessment and MicroFIT Connection Charges",null,null,null,null,-38191,-13988,-11766,-533194,-1968,-3914,0]
["CDM Program Expenses",null,null,null,null,0,-68629,0,-29852,0,0,0]
["Miscellaneous",null,null,null,null,0,-2729,-4613,0,0,0,0]
["Total",null,{"$f":"SUM(C113:C118)","v":0},0,0,-115719,-156395,-74223,-615054,-62149.979999999996,-70926,-31400,null,{"$f":"SUM(N113:N118)","v":0}]
[]
["Account 4390 - Miscellaneous Non-Operating Income"]
[null,null,{"$f":"C60","v":0},0,0,{"$f":"+F110","v":"2013 Actual²"},{"$f":"+G110","v":"2014 Actual²"},"2015 Actual²","2016 Actual²","2017 Actual","Bridge Year","Test Year"]
[null,null,{"$f":"C61","v":0},0,0,{"$f":"+F111","v":2013},{"$f":"+G111","v":2014},2015,2016,2017,2018,2019]
["Reporting Basis",null,{"$f":"IF(C62=0, \"\", C62)","v":""},"","",{"$f":"+F112","v":"CGAAP"},{"$f":"+G112","v":"MIFRS"},"MIFRS","MIFRS","MIFRS","MIFRS","CGAAP"]
["Charge for Interval Data Access",null,null,null,null,16160.49,15840.49,15839.5,15920,16803.490000000002,16309,16803]
["FIT Admin Service Charges",null,null,null,null,2545.4899999999998,3555.49,4374.5,11153,9000.49,9010,9000]
["Admin Charge for Service Layouts, New Connections, etc",null,null,null,null,29448,67400,31120,36830,61195,90625,45000]
["Sale of Scrap Metal",null,null,null,null,17020,13679,16876,6970,26611,12268,6850]
["Damage Recovery for Accidents to Equipment",null,null,null,null,14210,73329,4605,0,10396,0,0]
["CDM Program Reconciliation Settlement",null,null,null,null,0,0,51537,0,0,0,0]
["Other",null,null,null,null,3221,34142,-17139,378,5135,3405,0]
["Total",null,{"$f":"SUM(C125:C131)","v":0},0,0,82604.98,207945.97999999998,107213,71251,129140.98000000001,131617,77653,null,{"$f":"SUM(N125:N131)","v":0}]
[]
["Account 4405 - Interest and Dividend Income"]
[null,null,{"$f":"C73","v":0},0,0,{"$f":"+F122","v":"2013 Actual²"},{"$f":"+G122","v":"2014 Actual²"},"2015 Actual²","2016 Actual²","2017 Actual","Bridge Year","Test Year"]
[null,null,{"$f":"C74","v":"2010 Actual²"},"2011 Actual²","2012 Actual²",{"$f":"+F123","v":2013},{"$f":"+G123","v":2014},2015,2016,2017,2018,2019]
["Reporting Basis",null,{"$f":"IF(C75=0, \"\", C75)","v":2010},2011,2012,{"$f":"+F124","v":"CGAAP"},{"$f":"+G124","v":"MIFRS"},"MIFRS","MIFRS","MIFRS","MIFRS","CGAAP"]
["Bank Deposit Interest",null,null,null,null,6944,6778,6556,29702,36203,93788,0]
["OEB Carrying Charges",null,null,null,null,18585,45126,46062,31365,16648,36727,0]
["Total",null,{"$f":"SUM(C138:C139)","v":0},0,0,25529,51904,52618,61067,52851,130515,0,null,{"$f":"SUM(N138:N139)","v":0}]
[]
["Notes:"]
[1,"List and specify any other interest revenue."]
[2,"In the transition year to IFRS, the applicant is to present information in both MIFRS and CGAAP. In column N, present CGAAP transition year information. For the typical applicant that adopted IFRS on January 1, 2015, 2014 must be presented in both a CGAAP and MIFRS basis."]

{"sheet":"Hidden_Other Revenue","index":39,"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$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Specific Service Charges",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F53","v":78886.5}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F54","v":100256.5}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F55","v":313140.5}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F56","v":127554.02}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G53","v":73249}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G54","v":112699}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G55","v":230217.97999999998}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G56","v":279084.5}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H53","v":78335}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H54","v":137082}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H55","v":281999}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H56","v":191159}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I53","v":91164}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I54","v":84072}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I55","v":268884.98}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I56","v":141471}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J53","v":77169}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J54","v":93225}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J55","v":277167}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J56","v":186009.98}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K53","v":72963}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K54","v":77353}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K55","v":284684}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K56","v":459068}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Specific Service Charges",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L53","v":68776}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Late Payment Charges",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L54","v":83700}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Operating Revenues",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L55","v":436335}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Other Income or Deductions",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L56","v":90053}]

{"sheet":"App_2-I LF_CDM","index":40,"n_rows":98,"n_cols":14,"rows_kept":98,"cut":false,"hidden":false,"merged":[[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],[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],[97,0,97,7],[50,0,50,5],[52,0,52,4],[55,0,55,1],[63,0,63,1],[67,0,67,7]]}
[{"$f":"+G71+1","v":2021},null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,"Tab:","Appendix C"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2019)"]
[]
["Appendix 2-I was initially developed to help determine what would be the amount of CDM savings needed in each year to cumulatively achieve the four year 2011-2014 CDM target.  This then determined the amount of kWh (and with translation, kW of demand) savings that were converted into dollar balances for the LRAMVA, and also to determine the related adjustment to the load forecast to account for OPA-reported savings.  Beginning in the 2015 year, it has been adjusted because the persistence of 2011-2014 CDM programs will be an adjustment to the load forecast in addition to the estimated savings for the first year (2015) for the new 2015-2020 CDM plan."]
[]
["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."]
[]
["6 Year (2015-2020) kWh Target:"]
[15770435]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",null,null,null,null,null,{"$f":"G34/G40","v":0.29530946069874447},{"$f":"H34/H40","v":0.29530946069874447}]
["2016 CDM Programs",null,null,null,null,null,{"$f":"G35/G40","v":0.14330531953329909},{"$f":"H35/H40","v":0.14330531953329909}]
["2017 CDM Programs",null,null,null,null,null,{"$f":"G36/$H$40","v":0.13622623536391429},{"$f":"H36/H40","v":0.13622623536391429}]
["2018 CDM Programs",null,null,null,null,null,{"$f":"G37/$H$40","v":0.15125189478267986},{"$f":"H37/H40","v":0.15125189478267986}]
["2019 CDM Programs",null,null,null,null,null,{"$f":"G38/$H$40","v":0.14068295659338836},{"$f":"H38/H40","v":0.14068295659338836}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G39/$H$40","v":0.13322413302797403},{"$f":"H39/H40","v":0.13322413302797403}]
["Total in Year",{"$f":"SUM(B26:B31)","v":0},{"$f":"SUM(C26:C31)","v":0},{"$f":"SUM(D26:D31)","v":0},{"$f":"SUM(E26:E29)","v":0},{"$f":"SUM(F26:F30)","v":0},{"$f":"SUM(G26:G31)","v":1.0000000000000002},{"$f":"SUM(H26:H31)","v":1.0000000000000002}]
["kWh"]
[{"$f":"A26","v":"2015 CDM Programs"},5253359,5185721,5166103,5159310,5152886,5141491,{"$f":"G34","v":5141491}]
["2016 CDM Programs",null,2515940,2498879,2498879,2498879,2495020,2495020,null,null,2011,2012,2013,2014]
["2017 CDM Programs",null,null,2373873.29,2373873.29,2371769.4700000002,{"$f":"+F36","v":2371769.4700000002},2371769.4700000002,null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1]
["2018 CDM Programs",null,null,null,2633374,{"$f":"+E37","v":2633374},{"$f":"+F37","v":2633374},2633374,null,"2012 CDM Programs",null,0.5,1,1]
["2019 CDM Programs",null,null,null,null,2449363.2999999998,{"$f":"+F38","v":2449363.2999999998},2449363.2999999998,null,"2013 CDM Programs",null,null,0.5,1]
["2020 CDM Programs",null,null,null,null,null,2319501.31,2319501.31,null,"2014 CDM Programs",null,null,null,0.5]
["Total in Year",{"$f":"SUM(B34:B39)","v":5253359},{"$f":"SUM(C34:C39)","v":7701661},{"$f":"SUM(D34:D39)","v":10038855.289999999},{"$f":"SUM(E34:E37)","v":12665436.289999999},{"$f":"SUM(F34:F38)","v":15106271.77},{"$f":"SUM(G34:G39)","v":17410519.079999998},{"$f":"SUM(H34:H39)","v":17410519.079999998}]
[null,null,null,null,null,null,{"$f":"IF(G40-H40<>0,\"Inputs do no match 2015-20 CDM target\",\"\")","v":""}]
[]
["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."]
[]
["Determination of 2018 Load Forecast Adjustment"]
[]
["The Board determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the Board in other 2013 and 2014 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis.  Sheet 2-I defaults to the adjustment being done on a \"net\" basis consistent with Board policy and practice."]
[]
["From each of the 2006-2010 CDM Final Report,  and the 2011 to 2016 CDM Final Reports, issued by the OPA/IESO for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2018 into cells C57 to C63 and D57 to D63.  The model will calculate the cumulative savings for all programs from 2006 to 2016 and determine the \"net\" to \"gross\" factor \"g\"."]
[]
["Net-to-Gross Conversion"]
[]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"net"]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor"]
["Persistence of Historical CDM programs to 2015",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs",null,null,null,{"$f":"IF(ISBLANK(D57),\"\",C57-D57)","v":""}]
["2011 CDM program",null,null,null,{"$f":"IF(ISBLANK(D58),\"\",C58-D58)","v":""}]
["2012 CDM program",null,null,null,""]
["2013 CDM program",null,null,null,""]
["2014 CDM program",null,null,null,""]
["2015 CDM program"]
["2016 CDM program",null,null,null,""]
["2006 to 2016 OPA CDM programs:  Persistence to 2018.",null,{"$f":"SUM(C57:C63)","v":0},{"$f":"SUM(D57:D63)","v":0},{"$f":"C64-D64","v":0},{"$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 2019"]
[]
["Amount used for CDM threshold for LRAMVA (2019)",null,null,null,{"$f":"+F37","v":2633374},{"$f":"+F38","v":2449363.2999999998},null,{"$f":"SUM(B89:G89)","v":5082737.3}]
[]
["Manual Adjustment for 2019 Load Forecast (billed basis)",{"$f":"B89*(1+F64)*B72","v":0},{"$f":"C89*(1+F64)*C72","v":0},{"$f":"D89*(1+F64)*D72","v":0},{"$f":"E89*(1+G64)*E72","v":2633374},{"$f":"F89*(1+H64)*F72","v":1224681.6499999999},null,{"$f":"SUM(B91:G91)","v":3858055.65}]
["Manual Adjustment for 2019 LDC-only CDM programs (billed basis)"]
["Total Manual Forecast to Load Forecast",{"$f":"B91+B92","v":0},{"$f":"C91+C92","v":0},{"$f":"D91+D92","v":0},{"$f":"E91+E92","v":2633374},{"$f":"F91+F92","v":1224681.6499999999},null,{"$f":"SUM(B93:G93)","v":3858055.65}]
[]
["Proposed Loss Factor (TLF)","Not applicable"," Format: X.XX%"]
["Manual Adjustment for 2019 Load Forecast (system purchased basis)",null,null,null,null,null,null,{"$f":"SUM(B96:G96)","v":0}]
[]
["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-2018-0050"}]
[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:","2019-03-21"]
[]
[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-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:","Appendix B"]
[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:","2019-03-21"]
[]
[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",{"$f":"D40-1","v":2013},null,null,null,null,null,null,"Actual",293263621,294009200,{"$f":"IF(D39=RebaseYear,\"Board-approved\",\"\")","v":"Board-approved"},296146456]
[null,null,"Historical",2014,null,null,null,null,null,null,"Actual",297398397,293694664,""]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",288752255,286960199,""]
[null,null,"Historical",2016,null,null,null,null,null,null,"Actual",280505070,280454087,""]
[null,null,"Historical",2017,null,null,null,null,null,null,"Actual",278833244,282766293,""]
[null,null,"Bridge Year",2018,null,null,null,null,null,null,"Forecast",null,280601956,""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,null,null,null,null,null,"Forecast",null,278140292,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":296146456}]
[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":1.4099178022493275E-2},-1.0698168628736626E-3]
[null,null,null,2015,null,null,null,null,null,null,2015,-2.9072591134376546E-2,-2.2930157832217191E-2]
[null,null,null,2016,null,null,null,null,null,null,2016,-2.8561456602304247E-2,-2.2672524003929939E-2]
[null,null,null,2017,null,null,null,null,null,null,2017,-5.9600562656496603E-3,8.2445081287048083E-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":-7.6541548748174648E-3}]
[null,null,null,2019,null,null,null,null,null,null,2019,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":-8.7727970078725903E-3},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":-6.0801551513417373E-2}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",{"$f":"IF(L39=0,\"\",(L43/L39)^(1/($D43-$D39-1))-1)","v":-1.6678685729840326E-2},{"$f":"IF(M39=0,\"\",(M45/M39)^(1/($D45-$D39-1))-1)","v":-1.1035739576714554E-2},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear-1))-1)","v":-1.2467327197925648E-2}]
[]
[null,"Customer Class Analysis (one for each Customer Class, excluding MicroFIT and Standby)"]
[]
[null,1,"Customer Class:","Residential",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F61,LEN(F61)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 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,{"$f":"K39","v":"Actual"},10890,{"$f":"IF(D63=RebaseYear,\"Board-approved\",\"\")","v":"Board-approved"},10875,null,{"$f":"F63","v":"Actual"},113520550,113809158.7,{"$f":"H63","v":"Board-approved"},112237276,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":10424.292929292929},{"$f":"IF(G63=0,\"\",M63/G63)","v":10450.79510560147},{"$f":"N63","v":"Board-approved"},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":10320.669057471265}]
[null,null,"Historical",2014,null,{"$f":"K40","v":"Actual"},10964,"",null,null,{"$f":"F64","v":"Actual"},114433382,113008254.5,{"$f":"H64","v":""},null,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":10437.192812842028},{"$f":"IF(G64=0,\"\",M64/G64)","v":10307.21037030281},{"$f":"N64","v":""},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":""}]
[null,null,"Historical",2015,null,"Actual",11021,"",null,null,"Actual",108243956,107572172.3,"",null,null,"Actual",9821.6092913528719,9760.6544142999719,"",""]
[null,null,"Historical",2016,null,"Actual",11078,"",null,null,"Actual",104348161,104333794.59999999,"",null,null,"Actual",9419.4043148582768,9418.1074742733344,"",""]
[null,null,"Historical",2017,null,"Actual",11169,"",null,null,"Actual",103129632,104584315,"",null,null,"Actual",9233.5600322320715,9363.8029366997944,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",11288,"",null,null,"Forecast",null,105319980,"",null,null,"Forecast",0,9330.2604535790215,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,"Forecast",11368,"",null,null,"Forecast",null,104102897,"",null,null,"Forecast",0,9157.5384412385647,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":10875},null,null,null,null,null,{"$f":"SUM(O63:O68)","v":112237276},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":10320.669057471265}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$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,{"$f":"IF(G63=0,\"\",G64/G63-1)","v":6.7952249770431017E-3},null,null,null,{"$f":"D73","v":2014},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":8.0411167845821918E-3},-7.0372561325330318E-3,null,null,null,{"$f":"K73","v":2014},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":1.2374828332815113E-3},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":-1.3739120693477269E-2}]
[null,null,null,2015,null,null,5.1988325428675708E-3,null,null,null,2015,-5.4087591328900841E-2,-4.8103408233776457E-2,null,null,null,2015,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":-5.8979797779699528E-2},-5.3026564547239419E-2]
[null,null,null,2016,null,null,5.1719444696487482E-3,null,null,null,2016,-3.5990877864811255E-2,-3.010423263526496E-2,null,null,null,2016,-4.0951025902517202E-2,-3.5094669423474834E-2]
[null,null,null,2017,null,null,8.2144791478606649E-3,null,null,null,2017,-1.1677532103320898E-2,2.4011433779482783E-3,null,null,null,2017,-1.9729940069888707E-2,-5.7659713187473427E-3]
[null,null,null,2018,null,null,1.0654490106544845E-2,null,null,null,2018,{"$f":"IF(K68=\"Forecast\",\"\",IF(L67=0,\"\",L68/L67-1))","v":""},{"$f":"IF(M67=0,\"\",M68/M67-1)","v":7.0341809859346682E-3},null,null,null,2018,{"$f":"IF(Q68=\"Forecast\",\"\",IF(R67=0,\"\",R68/R67-1))","v":""},{"$f":"IF(S67=\"\",\"\",IF(S67=0,\"\",S68/S67-1))","v":-3.5821432112063123E-3}]
[null,null,null,2019,null,null,7.0871722182848096E-3,null,{"$f":"IF(I70=0,\"\",G69/I70-1)","v":4.5333333333333226E-2},null,2019,{"$f":"IF(K69=\"Forecast\",\"\",IF(L68=0,\"\",L69/L68-1))","v":""},{"$f":"IF(M68=0,\"\",M69/M68-1)","v":-1.155605042841823E-2},null,{"$f":"IF(O70=0,\"\",M69/O70-1)","v":-7.2474843384474186E-2},null,2019,{"$f":"IF(Q69=\"Forecast\",\"\",IF(R68=0,\"\",R69/R68-1))","v":""},{"$f":"IF(S68=\"\",\"\",IF(S68=0,\"\",S69/S68-1))","v":-1.8512024739266719E-2},null,{"$f":"IF(U70=0,\"\",S69/U70-1)","v":-0.11269914864586172}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G63=0,\"\",(G69/G63)^(1/($D69-$D63-1))-1)","v":8.6285035491946438E-3},null,{"$f":"IF(I70=0,\"\",(G69/I70)^(1/(TestYear-RebaseYear-1))-1)","v":8.9065925089057973E-3},null,"Geometric Mean",{"$f":"IF(L63=0,\"\",(L67/L63)^(1/($D67-$D63-1))-1)","v":-3.1492487441060479E-2},{"$f":"IF(M63=0,\"\",(M69/M63)^(1/($D69-$D63-1))-1)","v":-1.7670649099744362E-2},null,{"$f":"IF(O70=0,\"\",(M69/O70)^(1/(TestYear-RebaseYear-1))-1)","v":-1.4934430855861325E-2},null,"Geometric Mean",{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",(R67/R63)^(1/($D67-$D63-1))-1))","v":-3.9624976638021558E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",(S69/S63)^(1/($D69-$D63-1))-1))","v":-2.6074171567030735E-2},null,{"$f":"IF(U70=0,\"\",(S69/U70)^(1/(TestYear-RebaseYear-1))-1)","v":-2.363055563496741E-2}]
[]
[]
[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,{"$f":"F63","v":"Actual"},4709730,{"$f":"IF(D84=RebaseYear,\"Board-approved\",\"\")","v":"Board-approved"},4360158,null,{"$f":"K63","v":"Actual"},null,null,{"$f":"N63","v":"Board-approved"},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":"Board-approved"},{"$f":"IF(T84=\"\",\"\",IF(I84=0,\"\",O84/I84))","v":0}]
[null,null,"Historical",2014,null,"Actual",4726949,"",null,null,"Actual",null,null,"",null,null,{"$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",4600046,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2016,null,"Actual",4703088,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2017,null,"Actual",4847251,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",4791392,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",4654573,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I84:I89)","v":4360158},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,{"$f":"IF(G84=0,\"\",G85/G84-1)","v":3.6560482235712399E-3},null,null,null,{"$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,-2.6846703867547506E-2,null,null,null,2015,"","",null,null,null,2015,{"$f":"IF(R85=\"\",\"\",IF(R85=0,\"\",R86/R85-1))","v":""},""]
[null,null,null,2016,null,null,2.2400210780500807E-2,null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,3.0652839155890677E-2,null,null,null,2017,"","",null,null,null,2017,"",""]
[null,null,null,2018,null,null,-1.1523851354097392E-2,null,null,null,2018,{"$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":""},{"$f":"IF(S88=\"\",\"\",IF(S88=0,\"\",S89/S88-1))","v":""}]
[null,null,null,2019,null,null,-2.8555167266631543E-2,null,{"$f":"IF(I91=0,\"\",G90/I91-1)","v":6.7523929178713304E-2},null,2019,{"$f":"IF(K90=\"Forecast\",\"\",IF(L89=0,\"\",L90/L89-1))","v":""},{"$f":"IF(M89=0,\"\",M90/M89-1)","v":""},null,{"$f":"IF(O91=0,\"\",M90/O91-1)","v":""},null,2019,{"$f":"IF(Q90=\"Forecast\",\"\",IF(R89=0,\"\",R90/R89-1))","v":""},{"$f":"IF(S89=\"\",\"\",IF(S89=0,\"\",S90/S89-1))","v":""},null,{"$f":"IF(U91=0,\"\",S90/U91-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G84=0,\"\",(G90/G84)^(1/($D90-$D84-1))-1)","v":-2.3533074892190253E-3},null,{"$f":"IF(I91=0,\"\",(G90/I91)^(1/(TestYear-RebaseYear-1))-1)","v":1.3154140816517002E-2},null,"Geometric Mean",{"$f":"IF(L84=0,\"\",(L88/L84)^(1/($D88-$D84-1))-1)","v":""},{"$f":"IF(M84=0,\"\",(M90/M84)^(1/($D90-$D84-1))-1)","v":""},null,{"$f":"IF(O91=0,\"\",(M90/O91)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R84=\"\",\"\",IF(R84=0,\"\",(R88/R84)^(1/($D88-$D84-1))-1))","v":""},{"$f":"IF(S84=\"\",\"\",IF(S84=0,\"\",(S90/S84)^(1/($D90-$D84-1))-1))","v":""},null,{"$f":"IF(U91=0,\"\",(S90/U91)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,2,"Customer Class:","GS < 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F104,LEN(F104)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2019 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L105","v":"Actual (Weather actual)"},{"$f":"M105","v":"Weather-normalized"},null,{"$f":"O105","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D107-1","v":2013},null,{"$f":"F63","v":"Actual"},2075,{"$f":"IF(D106=RebaseYear,\"Board-approved\",\"\")","v":"Board-approved"},2084,null,{"$f":"F106","v":"Actual"},57852244,57999324,{"$f":"H106","v":"Board-approved"},59340060,null,{"$f":"K106","v":"Actual"},{"$f":"IF(G106=0,\"\",L106/G106)","v":27880.599518072289},{"$f":"IF(G106=0,\"\",M106/G106)","v":27951.481445783131},{"$f":"N106","v":"Board-approved"},{"$f":"IF(T106=\"\",\"\",IF(I106=0,\"\",O106/I106))","v":28474.11708253359}]
[null,null,"Historical",2014,null,{"$f":"F64","v":"Actual"},2106,"",null,null,{"$f":"F107","v":"Actual"},58443482,57715640,{"$f":"H107","v":""},null,null,{"$f":"K107","v":"Actual"},{"$f":"IF(G107=0,\"\",L107/G107)","v":27750.941120607786},{"$f":"IF(G107=0,\"\",M107/G107)","v":27405.337132003799},{"$f":"N107","v":""},{"$f":"IF(T107=\"\",\"\",IF(I107=0,\"\",O107/I107))","v":""}]
[null,null,"Historical",2015,null,"Actual",2133,"",null,null,"Actual",58492111,58129097,"",null,null,"Actual",27422.461790904828,27252.27238631036,"",""]
[null,null,"Historical",2016,null,"Actual",2138,"",null,null,"Actual",58168701,58160693,"",null,null,"Actual",27207.063143124415,27203.317586529465,"",""]
[null,null,"Historical",2017,null,"Actual",2144,"",null,null,"Actual",57585352,58397616,"",null,null,"Actual",26858.839552238805,27237.694029850747,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",2148,"",null,null,"Forecast",null,58441057,"",null,null,"Forecast",0,27207.195996275605,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,"Forecast",2165,"",null,null,"Forecast",null,58088237,"",null,null,"Forecast",0,26830.594457274827,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I106:I111)","v":2084},null,null,null,null,null,{"$f":"SUM(O106:O111)","v":59340060},null,null,null,null,null,{"$f":"SUM(U106:U111)","v":28474.11708253359}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I114","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O114","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D106","v":2013},null,null,null,null,null,null,{"$f":"D115","v":2013},null,null,null,null,null,{"$f":"K115","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G106=0,\"\",G107/G106-1)","v":1.493975903614464E-2},null,null,null,{"$f":"D116","v":2014},{"$f":"IF(L106=0,\"\",L107/L106-1)","v":1.0219793721398363E-2},-4.8911604555942345E-3,null,null,null,{"$f":"K116","v":2014},{"$f":"IF(R106=\"\",\"\",IF(R106=0,\"\",R107/R106-1))","v":-4.6504881424970224E-3},-1.9539011370065529E-2]
[null,null,null,2015,null,null,1.2820512820512775E-2,null,null,null,2015,8.320688353236072E-4,7.1636908124037557E-3,null,null,null,2015,-1.1836691529680365E-2,-5.5852166662343494E-3]
[null,null,null,2016,null,null,2.3441162681669958E-3,null,null,null,2016,-5.5291216964283851E-3,5.4354878418294561E-4,null,null,null,2016,-7.8548253407305646E-3,-1.7963566152188193E-3]
[null,null,null,2017,null,null,2.8063610851263299E-3,null,null,null,2017,-1.0028571894703298E-2,4.0735931396140845E-3,null,null,null,2017,{"$f":"IF(R109=\"\",\"\",IF(R109=0,\"\",R110/R109-1))","v":-1.2799014324102465E-2},1.2636856961263376E-3]
[null,null,null,2018,null,null,1.8656716417910779E-3,null,null,null,2018,{"$f":"IF(K111=\"Forecast\",\"\",IF(L110=0,\"\",L111/L110-1))","v":""},{"$f":"IF(M110=0,\"\",M111/M110-1)","v":7.4388310646100742E-4},null,null,null,2018,{"$f":"IF(Q111=\"Forecast\",\"\",IF(R110=0,\"\",R111/R110-1))","v":""},-1.1196995436441037E-3]
[null,null,null,2019,null,null,7.9143389199254344E-3,null,{"$f":"IF(I113=0,\"\",G112/I113-1)","v":3.8867562380038301E-2},null,2019,{"$f":"IF(K112=\"Forecast\",\"\",IF(L111=0,\"\",L112/L111-1))","v":""},{"$f":"IF(M111=0,\"\",M112/M111-1)","v":-6.0371940226885412E-3},null,{"$f":"IF(O113=0,\"\",M112/O113-1)","v":-2.1095748807803738E-2},null,2019,{"$f":"IF(Q112=\"Forecast\",\"\",IF(R111=0,\"\",R112/R111-1))","v":""},-1.384198279941562E-2,null,{"$f":"IF(U113=0,\"\",S112/U113-1)","v":-5.7719880145710389E-2}]
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[]
[]
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[null,null,"Historical",2017,null,"Actual",1783085,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
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[null,null,null,2019,null,null,-4.063567300302473E-2,null,{"$f":"IF(I134=0,\"\",G133/I134-1)","v":4.0277263933889085E-2},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":""}]
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[]
[null,3,"Customer Class:","GS > 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,2017,null,null,-7.3825503355704702E-2,null,null,null,2017,9.9792425410671903E-4,1.5358111266722707E-2,null,null,null,2017,8.0787613868564812E-2,9.6292453469142725E-2]
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[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G149=0,\"\",(G155/G149)^(1/($D155-$D149-1))-1)","v":-4.1975545068860254E-2},null,{"$f":"IF(I156=0,\"\",(G155/I156)^(1/(TestYear-RebaseYear-1))-1)","v":-4.1975545068860254E-2},null,"Geometric Mean",{"$f":"IF(L149=0,\"\",(L153/L149)^(1/($D153-$D149-1))-1)","v":-6.9351800122314788E-3},{"$f":"IF(M149=0,\"\",(M155/M149)^(1/($D155-$D149-1))-1)","v":-8.3965507372222303E-3},null,{"$f":"IF(O156=0,\"\",(M155/O156)^(1/(TestYear-RebaseYear-1))-1)","v":-1.1852529642391141E-2},null,"Geometric Mean",{"$f":"IF(R149=\"\",\"\",IF(R149=0,\"\",(R153/R149)^(1/($D153-$D149-1))-1))","v":6.6636902640789364E-2},{"$f":"IF(S149=\"\",\"\",IF(S149=0,\"\",(S155/S149)^(1/($D155-$D149-1))-1))","v":3.5050247578545912E-2},null,{"$f":"IF(U156=0,\"\",(S155/U156)^(1/(TestYear-RebaseYear-1))-1)","v":3.1442846026967342E-2}]
[]
[]
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[null,null,null,2014,null,null,{"$f":"IF(G170=0,\"\",G171/G170-1)","v":6.3251464774680688E-3},null,null,null,{"$f":"D180","v":2014},{"$f":"IF(L170=0,\"\",L171/L170-1)","v":-1.7625829405690574E-2},-1.7625829405690574E-2,null,null,null,{"$f":"K180","v":2014},{"$f":"IF(R170=\"\",\"\",IF(R170=0,\"\",R171/R170-1))","v":-2.380043464778403E-2},-2.380043464778403E-2]
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[null,null,null,2016,null,null,-4.4356897379430604E-3,null,null,null,2016,-1.4877708430238612E-2,-1.4877708430238612E-2,null,null,null,2016,-1.0488542613130702E-2,-1.0488542613130702E-2]
[null,null,null,2017,null,null,-2.9199633521598711E-2,null,null,null,2017,-1.3506180495849174E-2,-1.3506180495849174E-2,null,null,null,2017,1.6165479090905155E-2,1.6165479090905155E-2]
[null,null,null,2018,null,null,1.2846713026475554E-2,null,null,null,2018,{"$f":"IF(K175=\"Forecast\",\"\",IF(L174=0,\"\",L175/L174-1))","v":""},{"$f":"IF(M174=0,\"\",M175/M174-1)","v":2.6289188214156933E-3},null,null,null,2018,{"$f":"IF(Q175=\"Forecast\",\"\",IF(R174=0,\"\",R175/R174-1))","v":""},{"$f":"IF(S174=\"\",\"\",IF(S174=0,\"\",S175/S174-1))","v":-1.0088194070875911E-2}]
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[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G170=0,\"\",(G176/G170)^(1/($D176-$D170-1))-1)","v":-4.7325703193564217E-2},null,{"$f":"IF(I177=0,\"\",(G176/I177)^(1/(TestYear-RebaseYear-1))-1)","v":-5.9333813990331885E-2},null,"Geometric Mean",{"$f":"IF(L170=0,\"\",(L174/L170)^(1/($D174-$D170-1))-1)","v":-1.5541918964089185E-2},{"$f":"IF(M170=0,\"\",(M176/M170)^(1/($D176-$D170-1))-1)","v":-1.0369852472720487E-2},null,{"$f":"IF(O177=0,\"\",(M176/O177)^(1/(TestYear-RebaseYear-1))-1)","v":-1.7906336085682151E-2},null,"Geometric Mean",{"$f":"IF(R170=\"\",\"\",IF(R170=0,\"\",(R174/R170)^(1/($D174-$D170-1))-1))","v":3.4597814570873631E-3},{"$f":"IF(S170=\"\",\"\",IF(S170=0,\"\",(S176/S170)^(1/($D176-$D170-1))-1))","v":3.8791694963039802E-2},null,{"$f":"IF(U177=0,\"\",(S176/U177)^(1/(TestYear-RebaseYear-1))-1)","v":4.4040573075541545E-2}]
[]
[null,4,"Customer Class:","Streetlighting",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,"Bridge Year",2018,null,"Forecast",2849,"",null,null,"Forecast",null,1154724,"",null,null,"Forecast",0,405.30852930852933,"",""]
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[null,null,null,2016,null,null,-3.1453362255965289E-2,null,null,null,2016,-0.44016682391602635,-0.43714652013199229,null,null,null,2016,-0.42198635123244832,-0.41886796367491252]
[null,null,null,2017,null,null,6.3083240014931041E-2,null,null,null,2017,1.5989826495993453E-2,3.1191949441789824E-2,null,null,null,2017,-4.429889565211842E-2,-2.9998864973822092E-2]
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[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G192=0,\"\",(G198/G192)^(1/($D198-$D192-1))-1)","v":4.2173347394802718E-4},null,{"$f":"IF(I199=0,\"\",(G198/I199)^(1/(TestYear-RebaseYear-1))-1)","v":-1.9948699708999373E-2},null,"Geometric Mean",{"$f":"IF(L192=0,\"\",(L196/L192)^(1/($D196-$D192-1))-1)","v":-0.22088847253262167},{"$f":"IF(M192=0,\"\",(M198/M192)^(1/($D198-$D192-1))-1)","v":-0.1394828203898002},null,{"$f":"IF(O199=0,\"\",(M198/O199)^(1/(TestYear-RebaseYear-1))-1)","v":-0.15786891375508394},null,"Geometric Mean",{"$f":"IF(R192=\"\",\"\",IF(R192=0,\"\",(R196/R192)^(1/($D196-$D192-1))-1))","v":-0.22134468034712418},{"$f":"IF(S192=\"\",\"\",IF(S192=0,\"\",(S198/S192)^(1/($D198-$D192-1))-1))","v":-0.13984557630303773},null,{"$f":"IF(U199=0,\"\",(S198/U199)^(1/(TestYear-RebaseYear-1))-1)","v":-0.14072754559392231}]
[]
[]
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[null,null,"Historical",2016,null,"Actual",204295,"",null,null,"Actual",3094,3094,"",null,null,"Actual",1.5144766146993319E-2,1.5144766146993319E-2,"",""]
[null,null,"Historical",2017,null,"Actual",217360,"",null,null,"Actual",3197,3197,"",null,null,"Actual",1.4708317997791681E-2,1.4708317997791681E-2,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",217651,"",null,null,"Forecast",null,3183,"",null,null,"Forecast",0,1.4624329775650008E-2,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",100692,"",null,null,"Forecast",null,3183,"",null,null,"Forecast",0,3.1611250148969136E-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":1.5075861199767226E-2},null,null,null,{"$f":"D223","v":2014},{"$f":"IF(L213=0,\"\",L214/L213-1)","v":-1.4021479713603791E-2},-1.4021479713603791E-2,null,null,null,{"$f":"K223","v":2014},{"$f":"IF(R213=\"\",\"\",IF(R213=0,\"\",R214/R213-1))","v":-2.8665188510127115E-2},-2.8665188510127115E-2]
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[null,null,null,2016,null,null,-0.21291498272069165,null,null,null,2016,-0.47754137115839246,-0.47754137115839246,null,null,null,2016,-0.33621067944149974,-0.33621067944149974]
[null,null,null,2017,null,null,6.3951638561883462E-2,null,null,null,2017,3.3290239172592218E-2,3.3290239172592218E-2,null,null,null,2017,-2.881841455757872E-2,-2.881841455757872E-2]
[null,null,null,2018,null,null,1.3387927861612248E-3,null,null,null,2018,{"$f":"IF(K218=\"Forecast\",\"\",IF(L217=0,\"\",L218/L217-1))","v":""},{"$f":"IF(M217=0,\"\",M218/M217-1)","v":-4.3791054113231365E-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":-5.7102533514902243E-3}]
[null,null,null,2019,null,null,-0.53736945844494166,null,{"$f":"IF(I220=0,\"\",G219/I220-1)","v":-0.60717977926977229},null,2019,{"$f":"IF(K219=\"Forecast\",\"\",IF(L218=0,\"\",L219/L218-1))","v":""},{"$f":"IF(M218=0,\"\",M219/M218-1)","v":0},null,{"$f":"IF(O220=0,\"\",M219/O220-1)","v":-0.57605221097496007},null,2019,{"$f":"IF(Q219=\"Forecast\",\"\",IF(R218=0,\"\",R219/R218-1))","v":""},{"$f":"IF(S218=\"\",\"\",IF(S218=0,\"\",S219/S218-1))","v":1.1615520597465543},null,{"$f":"IF(U220=0,\"\",S219/U220-1)","v":7.9241257583298808E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G213=0,\"\",(G219/G213)^(1/($D219-$D213-1))-1)","v":-0.17889142984446083},null,{"$f":"IF(I220=0,\"\",(G219/I220)^(1/(TestYear-RebaseYear-1))-1)","v":-0.17045725951383317},null,"Geometric Mean",{"$f":"IF(L213=0,\"\",(L217/L213)^(1/($D217-$D213-1))-1)","v":-0.21872689010286517},{"$f":"IF(M213=0,\"\",(M219/M213)^(1/($D219-$D213-1))-1)","v":-0.13841024422180248},null,{"$f":"IF(O220=0,\"\",(M219/O220)^(1/(TestYear-RebaseYear-1))-1)","v":-0.15770838962338862},null,"Geometric Mean",{"$f":"IF(R213=\"\",\"\",IF(R213=0,\"\",(R217/R213)^(1/($D217-$D213-1))-1))","v":-0.16039757855286074},{"$f":"IF(S213=\"\",\"\",IF(S213=0,\"\",(S219/S213)^(1/($D219-$D213-1))-1))","v":4.9300649261266649E-2},null,{"$f":"IF(U220=0,\"\",(S219/U220)^(1/(TestYear-RebaseYear-1))-1)","v":1.5368550971795347E-2}]
[]
[null,5,"Customer Class:","Unmetered Scattered Load",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F233,LEN(F233)-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":"L234","v":"Actual (Weather actual)"},{"$f":"M234","v":"Weather-normalized"},null,{"$f":"O234","v":"Weather-normalized"}]
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[null,null,"Historical",2014,null,{"$f":"F193","v":"Actual"},55,"",null,null,{"$f":"F236","v":"Actual"},180165,177921,{"$f":"H236","v":""},null,null,{"$f":"K236","v":"Actual"},{"$f":"IF(G236=0,\"\",L236/G236)","v":3275.7272727272725},{"$f":"IF(G236=0,\"\",M236/G236)","v":3234.9272727272728},{"$f":"N236","v":""},{"$f":"IF(T236=\"\",\"\",IF(I236=0,\"\",O236/I236))","v":""}]
[null,null,"Historical",2015,null,"Actual",52,"",null,null,"Actual",173556,172479,"",null,null,"Actual",3337.6153846153848,3316.9038461538462,"",""]
[null,null,"Historical",2016,null,"Actual",51,"",null,null,"Actual",166068,166045,"",null,null,"Actual",3256.2352941176468,3255.7843137254904,"",""]
[null,null,"Historical",2017,null,"Actual",51,"",null,null,"Actual",166068,168411,"",null,null,"Actual",3256.2352941176468,3302.1764705882351,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",51,"",null,null,"Forecast",null,166068,"",null,null,"Forecast",0,3256.2352941176468,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,"Forecast",51,"",null,null,"Forecast",null,166068,"",null,null,"Forecast",0,3256.2352941176468,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I235:I240)","v":53},null,null,null,null,null,{"$f":"SUM(O235:O240)","v":165969},null,null,null,null,null,{"$f":"SUM(U235:U240)","v":3131.4905660377358}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I243","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O243","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D235","v":2013},null,null,null,null,null,null,{"$f":"D244","v":2013},null,null,null,null,null,{"$f":"K244","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G235=0,\"\",G236/G235-1)","v":-1.7857142857142905E-2},null,null,null,{"$f":"D245","v":2014},{"$f":"IF(L235=0,\"\",L236/L235-1)","v":-8.3388375165125428E-3},-2.3174226702243339E-2,null,null,null,{"$f":"K245","v":2014},{"$f":"IF(R235=\"\",\"\",IF(R235=0,\"\",R236/R235-1))","v":9.6913654377326353E-3},-5.4137580968295351E-3]
[null,null,null,2015,null,null,-5.4545454545454564E-2,null,null,null,2015,-3.6683040546166001E-2,-3.0586608663395576E-2,null,null,null,2015,1.8892937883862926E-2,2.5341086990639416E-2]
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[null,null,null,2017,null,null,0,null,null,null,2017,0,1.4249149326989619E-2,null,null,null,2017,0,1.4249149326989619E-2]
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[]
[]
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[]
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[]
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[]
[]
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[]
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[null,null,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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[]
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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,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2019 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$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":"Board-approved"},null,null,{"$f":"K450","v":"Actual"},null,null,{"$f":"N450","v":"Board-approved"},null,null,{"$f":"K471","v":"Actual"},{"$f":"IF(G471=0,\"\",L471/G471)","v":""},{"$f":"IF(G471=0,\"\",M471/G471)","v":""},{"$f":"N471","v":"Board-approved"},{"$f":"IF(T471=\"\",\"\",IF(I471=0,\"\",O471/I471))","v":""}]
[null,null,"Historical",2014,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,{"$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,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"'LDC Info'!$E$28","v":2013},"Last Rebasing Year","Column"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,{"$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$28","v":2013},2011,"D","ah"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,2012,"G","ak"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,null,2013,"J","an"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"M","aq"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,null,2015,"P","at"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"S","aw"]
["Appendix 2-JA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"V","az"]
["Summary of Recoverable OM&A Expenses"]
[null,2010,null,2011,null,2012,null,2013,null,2014,null,2015,null,2016,null,2017,null,2018,2019,null,null,null,2010,null,null,2011,null,null,2012,null,null,2013,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,2019]
[null,{"$f":"CONCATENATE(B11,\" \",IF($T1=B11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2010  Board Approved"},{"$f":"CONCATENATE(B11,\" \",IF($T1=B11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2010  Actuals"},{"$f":"CONCATENATE(D11,\" \",IF($T1=D11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2011  Board Approved"},{"$f":"CONCATENATE(D11,\" \",IF($T1=D11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2011  Actuals"},{"$f":"CONCATENATE(F11,\" \",IF($T1=F11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2012  Board Approved"},{"$f":"CONCATENATE(F11,\" \",IF($T1=F11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2012  Actuals"},{"$f":"CONCATENATE(H11,\" \",IF($T1=H11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2013 Last Rebasing Year  Board Approved"},{"$f":"CONCATENATE(H11,\" \",IF($T1=H11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2013 Last Rebasing Year  Actuals"},{"$f":"CONCATENATE(J11,\" \",IF($T1=J11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2014  Board Approved"},{"$f":"CONCATENATE(J11,\" \",IF($T1=J11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2014  Actuals"},{"$f":"CONCATENATE(L11,\" \",IF($T1=L11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2015  Board Approved"},{"$f":"CONCATENATE(L11,\" \",IF($T1=L11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2015  Actuals"},{"$f":"CONCATENATE(N11,\" \",IF($T1=N11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2016  Board Approved"},{"$f":"CONCATENATE(N11,\" \",IF($T1=N11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2016  Actuals"},{"$f":"CONCATENATE(P11,\" \",IF($T1=P11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2017  Board Approved"},{"$f":"CONCATENATE(P11,\" \",IF($T1=P11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2017  Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"},null,null,null,{"$f":"CONCATENATE(IF($T1=W11,\"Last Rebasing Year \",\"\"),,W11,\" Board Approved\")","v":"2010 Board Approved"},{"$f":"CONCATENATE(IF($T1=W11,\"Last Rebasing Year \",\"\"),W11,\" Actuals\")","v":"2010 Actuals"},{"$f":"CONCATENATE(\"Variance \",W11,\" Board Approved - \",W11,\" Actuals\")","v":"Variance 2010 Board Approved - 2010 Actuals"},{"$f":"CONCATENATE(IF($T1=Z11,\"Last Rebasing Year \",\"\"),,Z11,\" Board Approved\")","v":"2011 Board Approved"},{"$f":"CONCATENATE(IF($T1=Z11,\"Last Rebasing Year \",\"\"),Z11,\" Actuals\")","v":"2011 Actuals"},{"$f":"CONCATENATE(\"Variance \",Z11,\" Board Approved - \",Z11,\" Actuals\")","v":"Variance 2011 Board Approved - 2011 Actuals"},{"$f":"CONCATENATE(IF($T1=AC11,\"Last Rebasing Year\",\"\"),,AC11,\" Board Approved\")","v":"2012 Board Approved"},{"$f":"CONCATENATE(IF($T1=AC11,\"Last Rebasing Year \",\"\"),AC11,\" Actuals\")","v":"2012 Actuals"},{"$f":"CONCATENATE(\"Variance \",AC11,\" Board Approved - \",AC11,\" Actuals\")","v":"Variance 2012 Board Approved - 2012 Actuals"},{"$f":"CONCATENATE(IF($T1=AF11,\"Last Rebasing Year \",\"\"),,AF11,\" Board Approved\")","v":"Last Rebasing Year 2013 Board Approved"},{"$f":"CONCATENATE(IF($T1=AF11,\"Last Rebasing Year \",\"\"),AF11,\" Actuals\")","v":"Last Rebasing Year 2013 Actuals"},{"$f":"CONCATENATE(\"Variance \",AF11,\" Board Approved - \",AF11,\" Actuals\")","v":"Variance 2013 Board Approved - 2013 Actuals"},{"$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"},{"$f":"CONCATENATE(\"Variance \",AW11,\" Test vs. \",AW11-1,\" Bridge\")","v":"Variance 2019 Test vs. 2018 Bridge"}]
["Reporting Basis",null,null,null,null,null,null,"CGAAP","CGAAP",null,"CGAAP",null,"MIFRS",null,"MIFRS",null,"MIFRS","MIFRS","MIFRS",null,null,"Operations",{"$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":0},{"$f":"G14","v":0},{"$f":"AC13-AD13","v":0},{"$f":"H14","v":0},{"$f":"I14","v":357710},{"$f":"AF13-AG13","v":-357710},{"$f":"J14","v":0},{"$f":"K14","v":359120},{"$f":"AI13-AJ13","v":-359120},{"$f":"L14","v":0},{"$f":"M14","v":320991},{"$f":"AL13-AM13","v":-320991},{"$f":"N14","v":0},{"$f":"O14","v":340160},{"$f":"AO13-AP13","v":-340160},{"$f":"P14","v":0},{"$f":"Q14","v":322743},{"$f":"AR13-AS13","v":-322743},{"$f":"R14","v":353649},{"$f":"AU13-AS13","v":30906},{"$f":"S14","v":360081},{"$f":"AV13-AW13","v":-329175}]
["Operations",null,null,null,null,null,null,null,357710,null,359120,null,320991,null,340160,null,322743,353649,360081,null,null,"Maintenance ",{"$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},{"$f":"I15","v":1174647},-1174647,{"$f":"J15","v":0},{"$f":"K15","v":1329762},-1329762,{"$f":"L15","v":0},{"$f":"M15","v":1334895},-1334895,{"$f":"N15","v":0},{"$f":"O15","v":1292351},-1292351,{"$f":"P15","v":0},{"$f":"Q15","v":1348677},-1348677,{"$f":"R15","v":1525272},{"$f":"AU14-AS14","v":176595},{"$f":"S15","v":1473726},-1297131]
["Maintenance",null,null,null,null,null,null,null,1174647,null,1329762,null,1334895,null,1292351,null,1348677,1525272,1473726,null,null,"Billing and Collecting ",{"$f":"B19","v":0},0,0,{"$f":"D19","v":0},0,0,{"$f":"F19","v":0},0,0,{"$f":"H19","v":0},1277154,-1277154,{"$f":"J19","v":0},1350644.49,-1350644.49,{"$f":"L19","v":0},1200405.49,-1200405.49,{"$f":"N19","v":0},1031346.5,-1031346.5,{"$f":"P19","v":0},884800,-884800,{"$f":"R19","v":903973},19173,{"$f":"S19","v":971160},-951987]
["SubTotal",{"$f":"SUM(B14:B15)","v":0},{"$f":"SUM(C14:C15)","v":0},0,0,0,0,0,1532357,0,1688882,0,1655886,0,1632511,0,1671420,1878921,1833807,null,null,"Community Relations ",0,0,0,0,0,0,0,0,0,0,42577,-42577,0,44176,-44176,0,28900,-28900,0,67785,-67785,0,61721.5,-61721.5,{"$f":"R20","v":51737},-9984.5,{"$f":"S20","v":75000},-84984.5]
["%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,{"$f":"IF(ISERROR((G16-F16)/F16), \"\", (G16-F16)/F16)","v":""},null,{"$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":-2.4010589056165745E-2},null,null,"Administrative and General ",0,0,0,0,0,0,0,0,0,0,2321138,-2321138,0,2048663.49,-2048663.49,0,2208154.4900000002,-2208154.4900000002,0,2109994,-2109994,0,1971962.5,-1971962.5,{"$f":"R21","v":2135866},163903.5,{"$f":"S21","v":2120000},-1956096.5]
["%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,{"$f":"IF(ISERROR((S16-C16)/C16), \"\", (S16-C16)/C16)","v":""},null,null,"Total OM&A Expenses ",0,0,0,0,0,0,0,0,0,0,3640869,-3640869,0,3443483.98,-3443483.98,0,3437459.9800000004,-3437459.9800000004,0,3209125.5,-3209125.5,0,2918484,-2918484,{"$f":"R22","v":3091576},173092,{"$f":"S22","v":3166160},-2993068]
["Billing and Collecting",null,null,null,null,null,null,null,1277154,null,1350644.49,null,1200405.49,null,1031346.5,null,884800,903973,971160,null,null,"Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Community Relations",null,null,null,null,null,null,null,42577,null,44176,null,28900,null,67785,null,61721.5,51737,75000,null,null,"Total Recoverable OM&A Expenses ",{"$f":"W18-W19","v":0},0,0,0,0,0,0,0,0,{"$f":"AF18-AF19","v":0},3640869,-3640869,0,3443483.98,-3443483.98,0,3437459.9800000004,-3437459.9800000004,0,3209125.5,{"$f":"AQ18-AQ19","v":-3209125.5},{"$f":"AR18-AR19","v":0},2918484,{"$f":"AT18-AT19","v":-2918484},3091576,173092,3166160,-2993068]
["Administrative and General",null,null,null,null,null,null,null,2321138,null,2048663.49,null,2208154.4900000002,null,2109994,null,1971962.5,2135866,2120000,null,null,"Variance from previous year ",null,null,null,null,{"$f":"AA20-X20","v":0},null,null,{"$f":"AD20-AA20","v":0},null,null,{"$f":"AG20-AD20","v":3640869},null,null,{"$f":"AJ20-AG20","v":-197385.02000000002},null,null,{"$f":"AM20-AJ20","v":-6023.9999999995343},null,null,{"$f":"AP20-AM20","v":-228334.48000000045},null,null,{"$f":"AS20-AP20","v":-290641.5},null,{"$f":"AU20-AS20","v":173092},null,{"$f":"AW20-AU20","v":74584}]
["SubTotal",{"$f":"SUM(B19:B21)","v":0},{"$f":"SUM(C19:C21)","v":0},0,0,0,0,0,3640869,0,3443483.98,0,3437459.9800000004,0,3209125.5,0,{"$f":"SUM(Q19:Q21)","v":2918484},{"$f":"SUM(R19:R21)","v":3091576},{"$f":"SUM(S19:S21)","v":3166160},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,{"$f":"IF(ISERROR(AG21/AD20), \"\", AG21/AD20)","v":""},null,null,{"$f":"IF(ISERROR(AJ21/AG20), \"\", AJ21/AG20)","v":-5.4213711067330361E-2},null,null,{"$f":"IF(ISERROR(AM21/AJ20), \"\", AM21/AJ20)","v":-1.7493910339026854E-3},null,null,{"$f":"IF(ISERROR(AP21/AM20), \"\", AP21/AM20)","v":-6.6425349335994421E-2},null,null,{"$f":"IF(ISERROR(AS21/AP20), \"\", AS21/AP20)","v":-9.0567196577385337E-2},null,{"$f":"IF(ISERROR(AU21/AS20), \"\", AU21/AS20)","v":5.930887405927187E-2},null,{"$f":"IF(ISERROR(AW21/AU20), \"\", AW21/AU20)","v":2.4124912342442819E-2}]
["%Change (year over year)",null,{"$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":""},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":""},{"$f":"IF(ISERROR((S22-R22)/R22), \"\", (S22-R22)/R22)","v":2.4124912342442819E-2},null,null,"Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((AW20-AS20)/AS20), \"\", (AW20-AS20)/AS20)","v":8.4864607789523608E-2}]
["%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":-2.1586976935483018E-2}]
["Total",{"$f":"SUM(B22,B16)","v":0},{"$f":"SUM(C22,C16)","v":0},0,0,0,0,0,5173226,0,5132365.9800000004,0,{"$f":"SUM(M22,M16)","v":5093345.9800000004},0,4841636.5,0,{"$f":"SUM(Q22,Q16)","v":4589904},{"$f":"SUM(R22,R16)","v":4970497},{"$f":"SUM(S22,S16)","v":4999967},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,{"$f":"IF(ISERROR((G25-F25)/F25), \"\", (G25-F25)/F25)","v":""},null,{"$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":5.9289845663320993E-3},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,{"$f":"E14","v":0},0,0,{"$f":"G14","v":0},0,357710,{"$f":"I14","v":357710},0,359120,{"$f":"K14","v":359120},0,320991,{"$f":"M14","v":320991},0,340160,{"$f":"O14","v":340160},0,322743,{"$f":"Q14","v":322743},353649,360081]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintenance",0,0,0,0,0,0,0,0,0,1174647,1174647,0,1329762,1329762,0,1334895,1334895,0,1292351,1292351,0,1348677,1348677,1525272,1473726]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Billing and Collecting",{"$f":"B19","v":0},0,0,0,{"$f":"E19","v":0},{"$f":"F19","v":0},0,{"$f":"G19","v":0},{"$f":"H19","v":0},1277154,{"$f":"I19","v":1277154},{"$f":"J19","v":0},1350644.49,{"$f":"K19","v":1350644.49},{"$f":"L19","v":0},1200405.49,{"$f":"M19","v":1200405.49},{"$f":"N19","v":0},1031346.5,{"$f":"O19","v":1031346.5},{"$f":"P19","v":0},884800,{"$f":"Q19","v":884800},{"$f":"R19","v":903973},971160]
[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,{"$f":"E20","v":0},0,0,{"$f":"G20","v":0},0,42577,{"$f":"I20","v":42577},0,44176,{"$f":"K19","v":1350644.49},0,28900,{"$f":"M19","v":1200405.49},0,67785,{"$f":"O20","v":67785},0,61721.5,{"$f":"Q20","v":61721.5},51737,75000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Administrative and General",0,0,0,0,{"$f":"E21","v":0},0,0,{"$f":"G21","v":0},0,2321138,{"$f":"I21","v":2321138},0,2048663.49,{"$f":"K21","v":2048663.49},0,2208154.4900000002,{"$f":"M21","v":2208154.4900000002},0,2109994,{"$f":"O21","v":2109994},0,1971962.5,{"$f":"Q21","v":1971962.5},2135866,2120000]
[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},0,0,0,0,0,0,0,5173226,5173226,0,5132365.9800000004,6438834.4700000007,0,5093345.9800000004,6264851.4700000007,0,4841636.5,4841636.5,0,4589904,4589904,4970497,4999967]
[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":""},{"$f":"IF(ISERROR((AD35-AA35)/AA35), \"\", (AD35-AA35)/AA35)","v":""},null,{"$f":"IF(ISERROR((AF35-AE35)/AE35), \"\", (AF35-AE35)/AE35)","v":""},{"$f":"IF(ISERROR((AG35-AD35)/AD35), \"\", (AG35-AD35)/AD35)","v":""},null,{"$f":"IF(ISERROR((AI35-AH35)/AH35), \"\", (AI35-AH35)/AH35)","v":""},{"$f":"IF(ISERROR((AJ35-AG35)/AG35), \"\", (AJ35-AG35)/AG35)","v":0.24464588827165112},null,{"$f":"IF(ISERROR((AL35-AK35)/AK35), \"\", (AL35-AK35)/AK35)","v":""},{"$f":"IF(ISERROR((AM35-AJ35)/AJ35), \"\", (AM35-AJ35)/AJ35)","v":-2.7020884107306454E-2},null,{"$f":"IF(ISERROR((AO35-AN35)/AN35), \"\", (AO35-AN35)/AN35)","v":""},{"$f":"IF(ISERROR((AP35-AM35)/AM35), \"\", (AP35-AM35)/AM35)","v":-0.22717457497839139},null,{"$f":"IF(ISERROR((AR35-AQ35)/AQ35), \"\", (AR35-AQ35)/AQ35)","v":""},{"$f":"IF(ISERROR((AS35-AP35)/AP35), \"\", (AS35-AP35)/AP35)","v":-5.1993267152542329E-2},{"$f":"IF(ISERROR((AT35-AS35)/AS35), \"\", (AT35-AS35)/AS35)","v":8.2919599189874127E-2},{"$f":"IF(ISERROR((AU35-AT35)/AT35), \"\", (AU35-AT35)/AT35)","v":5.9289845663320993E-3}]
[]
["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":44,"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$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Operations",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Billing and Collecting",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Operations",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Billing and Collecting",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Operations",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Billing and Collecting",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Operations",{"$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$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$H$12","v":"2013 Last Rebasing Year  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$H$12","v":"2013 Last Rebasing Year  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H$15","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$P$12","v":"2017  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!P$15","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$P$12","v":"2017  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!P$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$P$12","v":"2017  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!P$21","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$Q$12","v":"2017  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!Q$15","v":1348677}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$R$12","v":"2018 Bridge Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!R$15","v":1525272}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$R$12","v":"2018 Bridge Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!R$20","v":51737}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$R$12","v":"2018 Bridge Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!R$21","v":2135866}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$S$12","v":"2019 Test Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S14","v":360081}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$S$12","v":"2019 Test Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S15","v":1473726}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$S$12","v":"2019 Test Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S19","v":971160}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$S$12","v":"2019 Test Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S20","v":75000}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$S$12","v":"2019 Test Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S21","v":2120000}]

{"sheet":"App.2-JB_OM&A_Cost _Drivers","index":45,"n_rows":45,"n_cols":8,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,0,9,6],[10,0,10,6],[47,1,47,6],[42,1,42,7],[43,1,43,7],[44,1,46,7]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2019-03-21"]
[]
[]
["Appendix 2-JB"]
[{"$f":"\"Recoverable OM&A Cost Driver Table\" & CHAR(185)&CHAR(183)&CHAR(179)","v":"Recoverable OM&A Cost Driver Table¹·³"}]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\"&RebaseYear&\" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"BridgeYear -4 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
["Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[{"$f":"\"Opening Balance\" & CHAR(178)","v":"Opening Balance²"},4745006,{"$f":"B39","v":5173245},{"$f":"C39","v":5132649},5089392,4741257.49,4589292.49,4970496.49]
["Merger/Integration costs",145000,-50428,10436,-105008]
["Amalgamation savings",null,null,-129952,-9460,-128218]
["Headcount changes and vacant positions",-87890,-88819,-97817,-90915,-214370,82738,178789]
["Wage & merit increase",null,35325,36420,34441,34245,31482,34223]
["Vacant positions Offset - outside services - Corp Allocation",73737,-22083,70516,-129373,114269,9932,{"$f":"-47905-10000-10000","v":-67905}]
["Bad debt",116174,-17709,-73892,-1848,-18776,-14150,14914]
["OH/UG Maintenance and Trouble Calls - PSP in disrepair",97844,47743,-52329,-32162,65352,77888,{"$f":"-56849-5000","v":-61849}]
["Information Systems Technology (Support/Licenses/IT security/GIS)",27393,135874,54736,-5143,3530,67682]
["Increased utility bills for buildings",15281,6456,4850,8196,-7188,-8000,-5000]
["Tree trimming better contract pricing - larger area in 2015 (PS behind)",-59274,9514,20010,-59019,11014,46927,6927]
["SCADA system - maintenance contract/licenses",null,37052,null,null,null,16245]
["Joint Use Pole rental charge",null,13456,-7986,10328,null,1912,20306]
["Regulatory charges - intervenor charges/rate applications/OEB assessment",60646,-76643,-50957,15110,19809,58160,{"$f":"-57934-15000","v":-72934}]
["Transformer testing in Parry Sound & transformer disposal",null,null,null,93975,-70483]
["Union negotiations",20809,-20809]
["IFRS audit increase & dual audit - 5630",18500,-18500,15000,-15000]
["Property insurance increase with full identification of assets",null,null,null,40180.49]
["Innovation - Smart Grid/ EV research/MaRS",null,null,null,null,20000]
["PS Office damage - clean up",null,null,null,null,36645,-36645,-5000]
["Employee costs - ie. Severance",null,-31290,157708,-102437,-17794,-6187]
["OPEB Valuation"]
["Collection of account charges removed - EB-2017-0183",null,null,null,null,null,53220]
[null,19,265]
[{"$f":"\"Closing Balance\"&CHAR(178)","v":"Closing Balance²"},{"$f":"SUM(B15:B38)","v":5173245},{"$f":"SUM(C15:C38)","v":5132649},{"$f":"SUM(D15:D38)","v":5089392},{"$f":"SUM(E15:E38)","v":4741257.49},{"$f":"SUM(F15:F38)","v":4589292.49},{"$f":"SUM(G15:G38)","v":4970496.49},{"$f":"SUM(H15:H38)","v":5012967.49}]
[]
["Notes:"]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is requied in Exhibit 4."]
[2,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the Board-Approved amount. For purposes of assessing incremental cost drivers, the closing balance for each year becomes the opening balance for the next year."]
[3,"If it has been more than four years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than four years ago, a minimum of three years of actual information is required."]

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[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
["Programs",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"BridgeYear-4&\" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear-3&\" Actuals\"","v":"2015 Actuals"},{"$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":"\"Variance \n(Test Year vs. \" & G13 &\")\"","v":"Variance \n(Test Year vs. 2017 Actuals)"},{"$f":"\"Variance \n(Test Year vs. \" & B13","v":"Variance \n(Test Year vs. Last Rebasing Year (2013 Board-Approved)"}]
["Reporting Basis"]
["Customer Focus"]
["Community and Civic Co-ordination",34647,42577,44176,28900,67785,61722,51737,75000,{"$f":"I16-G16","v":13278},{"$f":"I16-B16","v":40353}]
["Customer Service, Mailing Costs, Billing  and  Collections",963595,1047398,1145552,1071996,912597,835878,861806,861780,{"$f":"I17-G17","v":25902},-101815]
["Bad Debts",40287,156460,138752,64860,63012,44236,30086,45000,764,4713]
["Meter reading",135921,98706,77320,72414,59173,57906,59210,64380,6474,-71541]
[null,null,null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B16:B20)","v":1174450},{"$f":"SUM(C16:C20)","v":1345141},{"$f":"SUM(D16:D20)","v":1405800},1238170,1102567,999742,1002839,1046160,46418,-128290]
["Operational Effectiveness"]
["Distribution Station -operating and maintenance costs",77966,95358,73699,44763,51932,91412,55272,80830,-10582,{"$f":"I23-B23","v":2864}]
["Meters operation & maintenance ",77084,103256,118136,91009,94674,104758,117370,109613,4855,32529]
["Overhead lines, conductors, devices & services - O&M",329544,394204,369588,326133,316565,359800,423685,360921,1121,31377]
["Underground lines, conductors, devices & services - O&M",128202,152179,177519,164352,136551,159686,193559,175716,16030,47514]
["Distribution transformers - O&M",66518,65167,64952,53700,147675,77192,72005,85070,{"$f":"I27-G27","v":7878},{"$f":"I27-B27","v":18552}]
["Vegetation management - tree trimming",224470,165196,174710,194720,135701,146715,193642,200569,53854,-23901]
["Storm & Trouble calls",175000,176062,210266,233490,198644,213120,278388,220000,6880,45000]
["Operations & engineering ,supervision",249256,199641,260566,311015,307669,316970,372278,357550,40580,108294]
["GIS - SCADA",155500,157302,196476,201720,197786,155984,188416,175539,19555,20039]
["Joint Use - Pole rental",35557,23993,42970,34984,45312,45782,47694,68000,22218,32443]
["Training",130000,137082,156683,146252,166852,101165,56613,141000,39835,11000]
["Executive, Financial , Legal, Professional and Insurance Services",453817,609068,365487,275354,259903,274915,259853,340595,65680,-113222]
["Corporate allocation",675221,685882,642929,754946,759124,713100,792094,755097,41997,79876]
["Post employment costs ",1352,1626,-29664,127078,21781,36372,0,0,-36372,-1352]
["Office building  & security costs",173315,191931,211141,223077,139359,176204,180107,137965,-38239,-35350]
["IT, software, telecommunications , cybersecurity, office supplies",399129,431231,474783,469627.5,432507,424447,484400,487053,62606,87924]
["Collection charges recovered from customers",-18000,-25410,-10980,-8865,-3435,-53220,-47129,0,53220,18000]
["Sub-Total",{"$f":"SUM(B23:B39)","v":3333931},3563768,3499261,3643355.5,3408600,3344402,3668247,3695518,351116,361587]
["Public and Regulatory Responsiveness"]
["Regulatory & Compliance ",214021,244667,204333,178605.5,196813.49,216622,274782,240289,23667,{"$f":"I42-B42","v":26268}]
["Electrical Safety Authority ",13500,13523,13679,15915,19993.490000000002,17628,15455,18000,372,4500]
["LEAP Funding",9104,6127,9293,12097,9175,9175,9175,13000,3825,3896]
[null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B42:B46)","v":236625},264317,{"$f":"SUM(D42:D46)","v":227305},206617.5,225981.97999999998,243425,299412,271289,27864,34664]
["Program Name #4"]
[null,null,null,null,null,null,null,null,null,0,{"$f":"I49-B49","v":0}]
[null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B49:B53)","v":0},0,{"$f":"SUM(D49:D53)","v":0},0,0,0,0,0,0,0]
["Program Name #5"]
[null,null,null,null,null,null,null,null,null,{"$f":"I56-G56","v":0},{"$f":"I56-B56","v":0}]
[null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B56:B60)","v":0},0,{"$f":"SUM(D56:D60)","v":0},0,0,0,0,0,0,0]
["Miscellaneous",null,null,null,null,null,null,null,null,0,0]
["Total",{"$f":"SUMPRODUCT(--($A15:$A62=\"Sub-Total\"), B$15:B$62)+B62","v":4745006},5173226,5132366,5088143,4737148.9800000004,4587569,4970498,5012967,{"$f":"I63-G63","v":425398},267961]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each OM&A Program undertaken in each year.  Please ensure that all Programs below the materiality threshold are included in the miscellaneous line.  Add more Programs as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the OM&A budget in the miscellaneous category"]

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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,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,"Last Rebasing Year (2010 Board Approved)","Last Rebasing Year (2010 Actuals)","Last Rebasing Year (2011 Board Approved)","Last Rebasing Year (2011 Actuals)","2011 Actuals","Last Rebasing Year (2012 Board Approved)","Last Rebasing Year (2012 Actuals)","2012 Actuals","Last Rebasing Year (2013 Board Approved)","Last Rebasing Year (2013 Actuals)","2013 Actuals","Last Rebasing Year (2014 Board Approved)","Last Rebasing Year (2014 Actuals)","2014 Actuals","Last Rebasing Year (2015 Board Approved)","Last Rebasing Year (2015 Actuals)","2015 Actuals","Last Rebasing Year (2016 Board Approved)","Last Rebasing Year (2016 Actuals)",{"$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"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",null,null,null,null,null,null,null,null,6,5,null,null,null,4.5,null,null,4,null,null,3,null,null,3,3,3]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,23.2,21,null,null,null,20.5,null,null,18.8,null,null,17.8,null,null,17.3,16.3,19.399999999999999]
["Total",{"$f":"SUM(B14:B15)","v":0},0,0,0,0,0,0,0,29.2,26,0,0,0,25,0,0,22.8,0,0,20.8,0,0,20.3,19.3,22.4]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",null,null,null,null,null,null,null,null,498528,438610,null,null,null,419826,null,null,412713,null,null,411657,null,null,344296,399021,358394]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,1540506,1259453,null,null,null,1353719,null,null,1253407,null,null,1244040,null,null,1201864,1216663,1502549]
["Total",{"$f":"SUM(B18:B19)","v":0},0,0,0,0,0,0,0,2039034,1698063,0,0,0,1773545,0,0,1666120,0,0,1655697,0,0,1546160,1615684,1860943]
["Total Benefits (Current + Accrued)"]
["Management (including executive)",null,null,null,null,null,null,null,null,143406,119625,null,null,null,109477,null,null,104507,null,null,83655,null,null,84852,102091,89599]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,438158,371341,null,null,null,370058,null,null,318537,null,null,424154,null,null,318451,329267,387055]
["Total",{"$f":"SUM(B22:B23)","v":0},{"$f":"SUM(C22:C23)","v":0},0,0,0,0,0,0,581564,490966,0,0,0,479535,0,0,423044,0,0,507809,0,0,403303,431358,476654]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":0},0,0,0,0,0,0,0,641934,558235,0,0,0,529303,0,0,517220,0,0,495312,0,0,429148,501112,447993]
["Non-Management (union and non-union)",0,0,0,0,0,0,0,0,1978664,1630794,0,0,0,1723777,0,0,1571944,0,0,1668194,0,0,1520315,1545930,1889604]
["Total",0,0,0,0,0,0,0,0,2620598,2189029,0,0,0,2253080,0,0,2089164,0,0,2163506,0,0,1949463,2047042,2337597]
[]
["Note:"]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]

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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$15","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$22","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$15","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$15","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2015 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!Q$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2015 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!Q$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2015 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!Q$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2015 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!Q$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2015 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!Q$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2015 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!Q$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Management (including executive)","Number of Employees (FTEs including Part-Time)","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$14","v":4}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$15","v":18.8}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$18","v":412713}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$19","v":1253407}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$22","v":104507}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$23","v":318537}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$26","v":517220}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2015 Actuals",{"$f":"'App.2-K_Employee Costs'!R$27","v":1571944}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2016 Board Approved",{"$f":"'App.2-K_Employee Costs'!S$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2016 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!T$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$14","v":3}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$15","v":17.8}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$18","v":411657}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$19","v":1244040}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$22","v":83655}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$23","v":424154}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$26","v":495312}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2016 Actuals",{"$f":"'App.2-K_Employee Costs'!U$27","v":1668194}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Management (including executive)","Number of Employees (FTEs including Part-Time)","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2017 Board Approved",{"$f":"'App.2-K_Employee Costs'!V$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2017 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!W$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$14","v":3}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$15","v":17.3}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$18","v":344296}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$19","v":1201864}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$22","v":84852}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$23","v":318451}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$26","v":429148}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2017 Actuals",{"$f":"'App.2-K_Employee Costs'!X$27","v":1520315}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$14","v":3}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$15","v":16.3}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$18","v":399021}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$19","v":1216663}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$22","v":102091}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$23","v":329267}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$26","v":501112}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2018 Bridge Year",{"$f":"'App.2-K_Employee Costs'!Y$27","v":1545930}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},"Management (including executive)","Number of Employees (FTEs including Part-Time)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$14","v":3}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$15","v":19.399999999999999}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$18","v":358394}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$19","v":1502549}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Benefits (Current + Accrued)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$22","v":89599}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$23","v":387055}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$26","v":447993}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$27","v":1889604}]

{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":49,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,2,37,10],[34,2,34,10],[35,2,35,10],[36,2,36,10],[32,2,33,10],[22,1,22,2],[25,1,25,2],[26,1,26,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[8,1,8,10],[9,1,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[]
[null,null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2013- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2013-  Actual"},{"$f":"BridgeYear -4 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
[null,"Reporting Basis"]
[null,"OM&A Costs"]
[null,"     O&M",null,1519098,1532357,1688882,1655887,1632540,1671420,1878921.3,1833807.4]
[null,"     Admin Expenses",null,3225909,3640869,3443483,3433506,3108749,2917874,3091576.4,3179160.4]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D16:D17)","v":4745007},{"$f":"SUM(E16:E17)","v":5173226},{"$f":"SUM(F16:F17)","v":5132365},5089393,4741289,4589294,4970497.7,5012967.8]
[null,"Number of Customers 2,4",null,13130,13136,13242,13310,13365,{"$f":"11169+2144+138","v":13451},13572,13671]
[null,"Number of FTEs 3,4",null,29.2,26,25,22.8,20.8,20.3,20.5,22.4]
[null,"Customers/FTEs",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":449.65753424657538},{"$f":"IF(E20=0,\"\",E19/E20)","v":505.23076923076923},{"$f":"IF(F20=0,\"\",F19/F20)","v":529.67999999999995},{"$f":"IF(G20=0,\"\",G19/G20)","v":583.77192982456143},642.54807692307691,662.61083743842357,662.04878048780483,610.3125]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D19=0,\"\",D16/D19)","v":115.6967250571211},{"$f":"IF(E19=0,\"\",E16/E19)","v":116.65324299634592},{"$f":"IF(F19=0,\"\",F16/F19)","v":127.53979761365353},{"$f":"IF(G19=0,\"\",G16/G19)","v":124.40924117205108},122.15039281705948,124.25990632666716,138.44100353669319,134.13849754955746]
[null,"     Admin per customer",null,{"$f":"IF(D19=0,\"\",D17/D19)","v":245.68994668697638},{"$f":"IF(E19=0,\"\",E17/E19)","v":277.16725030450669},{"$f":"IF(F19=0,\"\",F17/F19)","v":260.04251623621809},{"$f":"IF(G19=0,\"\",G17/G19)","v":257.96438767843728},232.60374111485223,216.92617649245409,227.79077512525788,232.54775802794236]
[null,"     Total OM&A per customer",null,{"$f":"IF(D19=0,\"\",D18/D19)","v":361.3866717440975},{"$f":"IF(E19=0,\"\",E18/E19)","v":393.8204933008526},{"$f":"IF(F19=0,\"\",F18/F19)","v":387.58231384987164},{"$f":"IF(G19=0,\"\",G18/G19)","v":382.37362885048833},354.75413393191172,341.18608281912128,366.23177866195107,366.68625557749982]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D20=0,\"\",D16/D20)","v":52023.904109589042},{"$f":"IF(E20=0,\"\",E16/E20)","v":58936.807692307695},{"$f":"IF(F20=0,\"\",F16/F20)","v":67555.28},{"$f":"IF(G20=0,\"\",G16/G20)","v":72626.622807017542},78487.5,82335.960591133,91654.697560975619,81866.40178571429]
[null,"     Admin per FTE",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":110476.33561643836},{"$f":"IF(E20=0,\"\",E17/E20)","v":140033.42307692306},{"$f":"IF(F20=0,\"\",F17/F20)","v":137739.32},{"$f":"IF(G20=0,\"\",G17/G20)","v":150592.36842105264},149459.08653846153,143737.63546798029,150808.60487804876,141926.80357142858]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":162500.23972602742},{"$f":"IF(E20=0,\"\",E18/E20)","v":198970.23076923078},{"$f":"IF(F20=0,\"\",F18/F20)","v":205294.6},{"$f":"IF(G20=0,\"\",G18/G20)","v":223218.99122807017},227946.58653846153,226073.5960591133,242463.30243902441,223793.20535714287]
[]
[null,"Notes:"]
[]
[null,1,"If it has been more than four years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application. If the applicant last filed a cost of service application less than four years ago, a minimum of three years of actual information is required."]
[]
[null,2,"The method of calculating the number of customers must be identified. Should correspond with data provided in Appendix 2-IB."]
[null,3,"The method of calculating the number of FTEs must be identified. See also Appendix 2-K."]
[null,4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[null,5,"For the test year, the applicant should take into account the system O&M (line 22 of Appendix 2-AB) in developing its forecasted OM&A."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2013- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2013-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2020 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2021 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2022 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2023 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(C16:C17)","v":0},{"$f":"SUM(D16:D17)","v":0},0,0,0,0,0,0,0,0]
["Number of Customers 2,4"]
["Number of FTEs 3,4"]
["Customers/FTEs",null,{"$f":"IF(C20=0,\"\",C19/C20)","v":""},{"$f":"IF(D20=0,\"\",D19/D20)","v":""},"","","","","","","",""]
["OM&A cost per customer"]
["     O&M per customer",null,{"$f":"IF(C19=0,\"\",C16/C19)","v":""},{"$f":"IF(D19=0,\"\",D16/D19)","v":""},"","","","","","","",""]
["     Admin per customer",null,{"$f":"IF(C19=0,\"\",C17/C19)","v":""},{"$f":"IF(D19=0,\"\",D17/D19)","v":""},"","","","","","","",""]
["     Total OM&A per customer",null,{"$f":"IF(C19=0,\"\",C18/C19)","v":""},{"$f":"IF(D19=0,\"\",D18/D19)","v":""},"","","","","","","",""]
["OM&A cost per FTE"]
["     O&M per FTE",null,{"$f":"IF(C20=0,\"\",C16/C20)","v":""},{"$f":"IF(D20=0,\"\",D16/D20)","v":""},"","","","","","","",""]
["     Admin per FTE",null,{"$f":"IF(C20=0,\"\",C17/C20)","v":""},{"$f":"IF(D20=0,\"\",D17/D20)","v":""},"","","","","","","",""]
["     Total OM&A per FTE",null,{"$f":"IF(C20=0,\"\",C18/C20)","v":""},{"$f":"IF(D20=0,\"\",D18/D20)","v":""},"","","","","","","",""]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[2,"The method of calculating the number of customers must be identified. Should be linked back to Appendix 2-IA"]
[3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[5,"For the test year and in the subsequent four years of the DSP period, the applicant should take into account the system O&M (line X of Appendix 2-AB) in developing its forecasted OM&A. Admin expenses beyond the test year also need to be forecasted (separately)."]

{"sheet":"App.2-M_Regulatory_Costs","index":51,"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:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved)\"","v":"Last Rebasing Year (2013 Board Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actual)\"","v":"Last Rebasing Year (2013 Actual)"},{"$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",5655,null,45151,40400,61005,56690,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":-7.073190722071962E-2},60000,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":5.8387722702416649E-2}]
[2,"OEB Section 30 Costs (OEB-initiated)",5655,null,2100,2259,1540,1133,{"$f":"IF(G17=0,\"\",(H17-G17)/G17)","v":-0.26428571428571429},1500,{"$f":"IF(H17=0,\"\",(J17-H17)/H17)","v":0.32391879964695497}]
[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,null,null,"",null,""]
[6,"Operating expenses associated with staff resources allocated to regulatory matters",5665,null,87383,63076,143104,177874,0.24297014758497318,150000,-0.15670643264333178]
[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,1600,1600,800,800,0,800,0]
[9,"Any other costs for regulatory matters (please define)",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",5655,null,50000,21591,null,null,"",34450,""]
[3,"Consultants' costs",5655,null,15000,1650,25508.5,48053,0.88380343806966311,87050,0.81154142301209087]
[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",5655,null,68670,65110,518.5,1771,2.4156219864995179,16500,8.316770186335404]
[6,"Intervenor costs",5655,null,1500,38185,null,null,"",50000,""]
[7,"OEB Section 30 Costs (application-related)",5655,null,null,10796,null,null,"",null,""]
[8,"Difference in OEB Assessment from Board Approved",5655,null,null,null,-15854,-11539,-0.27217106093099536,null,-1]
[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":136234},{"$f":"SUM(F16:F35)","v":107335},{"$f":"SUM(G16:G35)","v":206449},{"$f":"SUM(H16:H35)","v":236497},0.14554684207722005,{"$f":"SUM(J16:J35)","v":212300},-0.10231419426039232]
[2,"Sub-total - One-time Costs 3",null,{"$f":"SUM(D37:D51)","v":0},{"$f":"SUM(E37:E51)","v":135170},137332,10173,38285,2.7633932959795535,{"$f":"SUM(J37:J51)","v":188000},3.9105393757346221]
[3,"Total",null,{"$f":"D52+D53","v":0},{"$f":"E52+E53","v":271404},244667,216622,274782,0.26848611867677336,{"$f":"J52+C58","v":249900},-9.0551782867873437E-2]
[]
[null,"Application-Related One-Time Costs","Total"]
[null,"Total One-Time Costs Related to Application to be Amortized over IRM Period",{"$f":"J53","v":188000}]
[null,"1/5 of Total One-Time Costs",{"$f":"C57/5","v":37600}]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes:"]
[]
["1","Please identify the resources involved."]
["2","Sum of all ongoing costs."]
["3","Sum of all one-time costs."]

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[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,{"$f":"'App.2-M_Regulatory_Costs'!B49","v":0},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C49","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D49","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E49","v":0},{"$f":"'App.2-M_Regulatory_Costs'!F49","v":0},{"$f":"'App.2-M_Regulatory_Costs'!G49","v":0},{"$f":"'App.2-M_Regulatory_Costs'!H49","v":0},{"$f":"'App.2-M_Regulatory_Costs'!I49","v":""},{"$f":"'App.2-M_Regulatory_Costs'!J49","v":0},{"$f":"'App.2-M_Regulatory_Costs'!K49","v":""}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,{"$f":"'App.2-M_Regulatory_Costs'!B50","v":0},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C50","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D50","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E50","v":0},{"$f":"'App.2-M_Regulatory_Costs'!F50","v":0},{"$f":"'App.2-M_Regulatory_Costs'!G50","v":0},{"$f":"'App.2-M_Regulatory_Costs'!H50","v":0},{"$f":"'App.2-M_Regulatory_Costs'!I50","v":""},{"$f":"'App.2-M_Regulatory_Costs'!J50","v":0},{"$f":"'App.2-M_Regulatory_Costs'!K50","v":""}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,{"$f":"'App.2-M_Regulatory_Costs'!B51","v":0},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C51","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D51","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E51","v":0},{"$f":"'App.2-M_Regulatory_Costs'!F51","v":0},{"$f":"'App.2-M_Regulatory_Costs'!G51","v":0},{"$f":"'App.2-M_Regulatory_Costs'!H51","v":0},{"$f":"'App.2-M_Regulatory_Costs'!I51","v":""},{"$f":"'App.2-M_Regulatory_Costs'!J51","v":0},{"$f":"'App.2-M_Regulatory_Costs'!K51","v":""}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,{"$f":"'App.2-M_Regulatory_Costs'!B52","v":"Sub-total - Ongoing Costs 2"},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C52","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D52","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E52","v":136234},{"$f":"'App.2-M_Regulatory_Costs'!F52","v":107335},{"$f":"'App.2-M_Regulatory_Costs'!G52","v":206449},{"$f":"'App.2-M_Regulatory_Costs'!H52","v":236497},{"$f":"'App.2-M_Regulatory_Costs'!I52","v":0.14554684207722005},{"$f":"'App.2-M_Regulatory_Costs'!J52","v":212300},{"$f":"'App.2-M_Regulatory_Costs'!K52","v":-0.10231419426039232}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,{"$f":"'App.2-M_Regulatory_Costs'!B53","v":"Sub-total - One-time Costs 3"},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C53","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D53","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E53","v":135170},{"$f":"'App.2-M_Regulatory_Costs'!F53","v":137332},{"$f":"'App.2-M_Regulatory_Costs'!G53","v":10173},{"$f":"'App.2-M_Regulatory_Costs'!H53","v":38285},{"$f":"'App.2-M_Regulatory_Costs'!I53","v":2.7633932959795535},{"$f":"'App.2-M_Regulatory_Costs'!J53","v":188000},{"$f":"'App.2-M_Regulatory_Costs'!K53","v":3.9105393757346221}]
[{"$f":"'LDC Info'!$E$14","v":"Lakeland Power Distribution Ltd."},"EB-2018-0050",2019,2018,2013,{"$f":"'App.2-M_Regulatory_Costs'!B54","v":"Total"},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C54","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D54","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E54","v":271404},{"$f":"'App.2-M_Regulatory_Costs'!F54","v":244667},{"$f":"'App.2-M_Regulatory_Costs'!G54","v":216622},{"$f":"'App.2-M_Regulatory_Costs'!H54","v":274782},{"$f":"'App.2-M_Regulatory_Costs'!I54","v":0.26848611867677336},{"$f":"'App.2-M_Regulatory_Costs'!J54","v":249900},{"$f":"'App.2-M_Regulatory_Costs'!K54","v":-9.0551782867873437E-2}]

{"sheet":"Hidden_RegulatoryCosts2","index":53,"n_rows":2,"n_cols":6,"rows_kept":2,"cut":false,"hidden":true,"merged":[]}
["EB Number","Test Year","Bridge Year","Last Rebasing Year","One-Time COS Costs","Amortized Amount"]
[{"$f":"EBNUMBER","v":"EB-2018-0050"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2013},{"$f":"'App.2-M_Regulatory_Costs'!C57","v":188000},{"$f":"'App.2-M_Regulatory_Costs'!C58","v":37600}]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":54,"n_rows":246,"n_cols":8,"rows_kept":246,"cut":false,"hidden":false,"merged":[[190,5,191,5],[190,6,191,6],[191,1,192,1],[191,2,192,2],[220,1,220,6],[222,1,222,2],[222,3,224,3],[222,4,224,4],[222,5,223,5],[222,6,223,6],[223,1,224,1],[223,2,224,2],[204,1,204,6],[206,1,206,2],[206,3,208,3],[206,4,208,4],[206,5,207,5],[206,6,207,6],[156,1,156,6],[158,1,158,2],[158,3,160,3],[158,4,160,4],[158,5,159,5],[158,6,159,6],[159,1,160,1],[159,2,160,2],[206,7,207,7],[207,1,208,1],[207,2,208,2],[172,1,172,6],[174,1,174,2],[174,3,176,3],[174,4,176,4],[174,5,175,5],[174,6,175,6],[174,7,175,7],[175,1,176,1],[175,2,176,2],[188,1,188,6],[190,1,190,2],[190,3,192,3],[190,4,192,4],[140,1,140,6],[142,1,142,2],[142,3,144,3],[142,4,144,4],[142,5,143,5],[142,6,143,6],[110,7,111,7],[111,1,112,1],[111,2,112,2],[124,1,124,6],[126,1,126,2],[126,3,128,3],[126,4,128,4],[126,5,127,5],[126,6,127,6],[127,1,128,1],[127,2,128,2],[142,7,143,7],[143,1,144,1],[143,2,144,2],[108,1,108,6],[110,1,110,2],[110,3,112,3],[110,4,112,4],[110,5,111,5],[110,6,111,6],[78,7,79,7],[79,1,80,1],[79,2,80,2],[92,1,92,6],[94,1,94,2],[94,3,96,3],[94,4,96,4],[94,5,95,5],[94,6,95,6],[95,1,96,1],[95,2,96,2],[31,1,32,1],[76,1,76,6],[78,1,78,2],[78,3,80,3],[78,4,80,4],[78,5,79,5],[78,6,79,6],[47,1,48,1],[47,2,48,2],[60,1,60,6],[62,1,62,2],[62,3,64,3],[62,4,64,4],[62,5,63,5],[62,6,63,6],[63,1,64,1],[63,2,64,2],[46,3,48,3],[46,4,48,4],[46,5,47,5],[46,6,47,6],[31,2,32,2],[28,1,28,6],[46,7,47,7],[239,1,239,6],[242,1,242,6],[245,1,245,6],[13,1,13,6],[8,1,8,6],[9,1,9,6],[235,2,236,6],[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],[44,1,44,6],[46,1,46,2],[15,7,16,7],[30,1,30,2],[30,3,32,3],[30,4,32,4],[30,6,31,6],[30,5,31,5]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2019-03-21"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2013]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Lakeland Power","Lakeland Energy","Rent","sq. ft. market",31500]
[null,"Lakeland Power","Bracebridge Generation","Rent","sq. ft. market",16500]
[null,"Lakeland Power","Bracebridge Generation/Lakeland Energy","On call-trouble assistance-project assistance","market",53966,49891]
[null,"Lakeland Energy","Lakeland Power","GIS","market based service agreement",73734]
[null,"Lakeland Power","Lakeland Energy","Water tank billing","cost",3600,3600]
[null,"Lakeland Energy","Lakeland Power","ISP/Telephone","market based service agreement",13860]
[null,"Lakeland Energy","Lakeland Power","IT Support","market based service agreement",174199]
[null,"Lakeland Energy","Lakeland Power","Building mtce","cost",874]
[null,"Lakeland Energy","Lakeland Power","Hot water tank rental","market",768]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Lakeland Holding","Lakeland Power","Executive & Mgmt services","Cost - timesheets","direct",456526]
[null,"Lakeland Holding","Lakeland Power","Board of Directors","Cost","direct",16000]
[null,"Lakeland Holding","Lakeland Power","Financial/HR/Payroll","Cost - timesheets","direct",122835]
[null,"Lakeland Holding","Lakeland Power","Telephone/Internet/IT support/Office expenses","Cost - number of employees",60,44714]
[null,"Lakeland Holding","Lakeland Power","Audit fees/IFRS conversion","Cost - revenue percentage",59,50027]
[null,"Lakeland Holding","Lakeland Power","Legal services","Cost - direct disbursement",100,0]
[null,"Lakeland Holding","Lakeland Power","Training services","Cost - number of employees"]
[null,"Lakeland Holding","Lakeland Power","Building rent","Cost - sq. footage",41,58856]
[]
[null,null,"Year:",2014]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Lakeland Power","Lakeland Energy","Rent","sq. ft. market",31500]
[null,"Lakeland Power","Bracebridge Generation","Rent","sq. ft. market",16500]
[null,"Lakeland Power","Bracebridge Generation/Lakeland Energy","On call-trouble assistance-project assistance","market",73334,57310]
[null,"Lakeland Energy","Lakeland Power","GIS","market based service agreement",102000]
[null,"Lakeland Power","Lakeland Energy","Water tank billing","cost",3600,3600]
[null,"Lakeland Energy","Lakeland Power","ISP/Telephone system","market based service agreement",66979]
[null,"Lakeland Energy","Lakeland Power","IT Support","market based service agreement",228688]
[null,"Lakeland Energy","Lakeland Power","Building mtce","cost",4643]
[null,"Lakeland Energy","Lakeland Power","Hot water tank rental","market",768]
[null,"Lakeland Holding","Lakeland Power","Rent ","market",30000]
[]
[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,"%","$"]
[null,"Lakeland Holding","Lakeland Power","Executive & Mgmt services","Cost - timesheets","direct",496333]
[null,"Lakeland Holding","Lakeland Power","Board of Directors","Cost","direct",16000]
[null,"Lakeland Holding","Lakeland Power","Financial/HR/Payroll","Cost - timesheets","direct",124542]
[null,"Lakeland Holding","Lakeland Power","Telephone/Internet/IT support/Office expenses","Cost - number of employees",62,41336]
[null,"Lakeland Holding","Lakeland Power","Audit fees/IFRS conversion","Cost - revenue percentage",41,8387]
[null,"Lakeland Holding","Lakeland Power","Legal services","Cost - direct disbursement",100,0]
[null,"Lakeland Holding","Lakeland Power","Training services","Cost - number of employees",62]
[null,"Lakeland Holding","Lakeland Power","Building rent","Cost - sq. footage",41,55717]
[]
[null,null,"Year:",2015]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Lakeland Power","Lakeland Energy","Rent","sq. ft. market",31500]
[null,"Lakeland Power","Bracebridge Generation","Rent","sq. ft. market",16500]
[null,"Lakeland Power","Bracebridge Generation/Lakeland Energy","On call-trouble assistance-project assistance","market",60227,46187]
[null,"Lakeland Energy","Lakeland Power","GIS","market based service agreement",102000]
[null,"Lakeland Power","Lakeland Energy","Water tank billing","cost",3600,3600]
[null,"Lakeland Energy","Lakeland Power","ISP/Telephone system","market based service agreement",82231]
[null,"Lakeland Energy","Lakeland Power","IT Support","market based service agreement",268172]
[null,"Lakeland Energy","Lakeland Power","Building mtce","cost",13330]
[null,"Lakeland Energy","Lakeland Power","Hot water tank rental","market",768]
[null,"Lakeland Holding","Lakeland Power","Rent ","market",15000]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Lakeland Holding","Lakeland Power","Executive & Mgmt services","Cost - timesheets","direct",553824]
[null,"Lakeland Holding","Lakeland Power","Board of Directors","Cost","direct",16000]
[null,"Lakeland Holding","Lakeland Power","Financial/HR/Payroll","Cost - timesheets","direct",137567]
[null,"Lakeland Holding","Lakeland Power","Telephone/Internet/IT support/Office expenses","Cost - number of employees",62,78786]
[null,"Lakeland Holding","Lakeland Power","Audit fees/IFRS conversion","Cost - asset percentage",42,43651]
[null,"Lakeland Holding","Lakeland Power","Legal services","Cost - direct disbursement",100,0]
[null,"Lakeland Holding","Lakeland Power","Training services","Cost - number of employees",62]
[null,"Lakeland Holding","Lakeland Power","Building rent","Cost - sq. footage",41,49733]
[]
[null,null,"Year:",2016]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Lakeland Power","Lakeland Energy","Rent","sq. ft. market",31500]
[null,"Lakeland Power","Bracebridge Generation","Rent","sq. ft. market",16500]
[null,"Lakeland Power","Bracebridge Generation/Lakeland Energy","On call-trouble assistance-project assistance","market",68337,38910]
[null,"Lakeland Energy","Lakeland Power","GIS","market based service agreement",102000]
[null,"Lakeland Power","Lakeland Energy","Water tank billing","cost",3600,3600]
[null,"Lakeland Energy","Lakeland Power","ISP/Telephone system","market based service agreement",77388]
[null,"Lakeland Energy","Lakeland Power","IT Support","market based service agreement",267872]
[null,"Lakeland Energy","Lakeland Power","Building mtce","cost",4110]
[null,"Lakeland Energy","Lakeland Power","Hot water tank rental","market",768]
[]
[]
[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,"%","$"]
[null,"Lakeland Holding","Lakeland Power","Executive & Mgmt services","Cost - timesheets","direct",430098]
[null,"Lakeland Holding","Lakeland Power","Board of Directors","Cost","direct",16000]
[null,"Lakeland Holding","Lakeland Power","Financial/HR/Payroll","Cost - timesheets","direct",131920]
[null,"Lakeland Holding","Lakeland Power","Telephone/Internet/IT support/Office expenses","Cost - number of employees",45,57230]
[null,"Lakeland Holding","Lakeland Power","Audit fees/IFRS conversion","Cost - asset percentage",48,59115]
[null,"Lakeland Holding","Lakeland Power","Legal services","Cost - direct disbursement",100,130675]
[null,"Lakeland Holding","Lakeland Power","Training services","Cost - number of employees",45]
[null,"Lakeland Holding","Lakeland Power","Building rent","Cost - sq. footage",41,61798]
[]
[null,null,"Year:",2017]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Lakeland Power","Lakeland Energy","Rent","sq. ft. market",31500]
[null,"Lakeland Power","Bracebridge Generation","Rent","sq. ft. market",16500]
[null,"Lakeland Power","Bracebridge Generation/Lakeland Energy","On call-trouble assistance-project assistance","market",47394,40430]
[null,"Lakeland Energy","Lakeland Power","GIS","market based service agreement",102000]
[null,"Lakeland Power","Lakeland Energy","Water tank billing","cost",3600,3600]
[null,"Lakeland Energy","Lakeland Power","ISP/Telephone system","market based service agreement",76688]
[null,"Lakeland Energy","Lakeland Power","IT Support & Cybersecurity","market based service agreement",272102]
[null,"Lakeland Energy","Lakeland Power","Building mtce","cost",1936]
[null,"Lakeland Energy","Lakeland Power","Hot water tank rental","market",768]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Lakeland Holding","Lakeland Power","Executive & Mgmt services","Cost - timesheets","direct",559773]
[null,"Lakeland Holding","Lakeland Power","Board of Directors","Cost","direct",16000]
[null,"Lakeland Holding","Lakeland Power","Financial/HR/Payroll","Cost - timesheets","direct",131905]
[null,"Lakeland Holding","Lakeland Power","Telephone/Internet/IT support/Office expenses","Cost - number of employees",42,54638]
[null,"Lakeland Holding","Lakeland Power","Audit fees/IFRS conversion","Cost - asset percentage",34,49604]
[null,"Lakeland Holding","Lakeland Power","Legal services","Cost - direct disbursement",100]
[null,"Lakeland Holding","Lakeland Power","Training services","Cost - number of employees",42]
[null,"Lakeland Holding","Lakeland Power","Building rent","Cost - sq. footage",41,44283]
[]
[null,null,"Year:",2018]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Lakeland Power","Lakeland Energy","Rent","sq. ft. market",31500]
[null,"Lakeland Power","Bracebridge Generation","Rent","sq. ft. market",16500]
[null,"Lakeland Power","Bracebridge Generation/Lakeland Energy","On call-trouble assistance-project assistance","market",45659,43700]
[null,"Lakeland Energy","Lakeland Power","GIS","market based service agreement",112000]
[null,"Lakeland Power","Lakeland Energy","Water tank billing","cost",3600,3600]
[null,"Lakeland Energy","Lakeland Power","ISP/Telephone system","market based service agreement",76200]
[null,"Lakeland Energy","Lakeland Power","IT Support & Cybersecurity","market based service agreement",{"$f":"280272+9615","v":289887}]
[null,"Lakeland Energy","Lakeland Power","Building mtce","cost",4576]
[null,"Lakeland Energy","Lakeland Power","Hot water tank rental","market",768]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Lakeland Holding","Lakeland Power","Executive & Mgmt services","Cost - timesheets","direct",{"$f":"824231-G196","v":619266}]
[null,"Lakeland Holding","Lakeland Power","Board of Directors","Cost","direct",16000]
[null,"Lakeland Holding","Lakeland Power","Financial/HR/Payroll","Cost - timesheets","direct",{"$f":"824231-519266-100000","v":204965}]
[null,"Lakeland Holding","Lakeland Power","Telephone/Internet/IT support/Office expenses","Cost - number of employees",37,{"$f":"14584+11960+45113+2410-15000","v":59067}]
[null,"Lakeland Holding","Lakeland Power","Audit fees/IFRS conversion","Cost - asset percentage",33,16669]
[null,"Lakeland Holding","Lakeland Power","Legal services","Cost - direct disbursement",100]
[null,"Lakeland Holding","Lakeland Power","Training services","Cost - number of employees",37,8913]
[null,"Lakeland Holding","Lakeland Power","Building rent","Cost - sq. footage",34,45088]
[]
[null,null,"Year:",2019]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Lakeland Power","Lakeland Energy","Rent","sq. ft. market",31500]
[null,"Lakeland Power","Bracebridge Generation","Rent","sq. ft. market",0]
[null,"Lakeland Power","Bracebridge Generation/Lakeland Energy","On call-trouble assistance-project assistance","market",32800,31400]
[null,"Lakeland Energy","Lakeland Power","GIS","market based service agreement",112000]
[null,"Lakeland Power","Lakeland Energy","Water tank billing","cost",3600,3600]
[null,"Lakeland Energy","Lakeland Power","ISP/Telephone system","market based service agreement",76200]
[null,"Lakeland Energy","Lakeland Power","IT Support & Cybersecurity","market based service agreement",330272]
[null,"Lakeland Energy","Lakeland Power","Building mtce","cost"]
[null,"Lakeland Energy","Lakeland Power","Hot water tank rental","market",768]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Lakeland Holding","Lakeland Power","Executive & Mgmt services","Cost - timesheets","direct",554843]
[null,"Lakeland Holding","Lakeland Power","Board of Directors","Cost","direct",16000]
[null,"Lakeland Holding","Lakeland Power","Financial/HR/Payroll","Cost - timesheets","direct",99930]
[null,"Lakeland Holding","Lakeland Power","Telephone/Internet/IT support/Office expenses","Cost - number of employees",42,58696]
[null,"Lakeland Holding","Lakeland Power","Audit fees/IFRS conversion","Cost - asset percentage",34,50000]
[null,"Lakeland Holding","Lakeland Power","Legal services","Cost - direct disbursement",100]
[null,"Lakeland Holding","Lakeland Power","Training services","Cost - number of employees",42]
[null,"Lakeland Holding","Lakeland Power","Building rent","Cost - sq. footage",41,45000]
[]
[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":55,"n_rows":161,"n_cols":15,"rows_kept":161,"cut":false,"hidden":false,"merged":[[140,7,140,9],[142,0,143,0],[143,4,143,8],[104,7,104,9],[106,0,107,0],[107,4,107,8],[122,7,122,9],[124,0,125,0],[125,4,125,8],[70,0,71,0],[71,4,71,8],[86,7,86,9],[88,0,89,0],[89,4,89,8],[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8],[14,7,14,9],[166,2,166,14],[12,0,12,14],[160,2,160,14],[161,2,161,14],[162,2,162,14],[163,2,163,14],[164,2,164,14],[165,2,165,14],[159,0,159,14],[32,7,32,9],[34,0,35,0],[35,4,35,8],[50,7,50,9],[52,0,53,0],[53,4,53,8],[68,7,68,9]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2019-03-21"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2019]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":16618376.320000002},null,3.0200000000000001E-2,null,null,null,{"$f":"K22*I22","v":501874.9648640001}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":1187026.8800000001},null,2.8199999999999999E-2,null,null,null,{"$f":"K23*I23","v":33474.158016000001}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":17805403.200000003},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":3.0066666666666669E-2},null,null,null,{"$f":"SUM(O22:O23)","v":535349.12288000016}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":11870268.800000001},null,8.9800000000000005E-2,null,null,null,{"$f":"K27*I27","v":1065950.1382400002}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":11870268.800000001},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(O27:O28)","v":1065950.1382400002}]
[]
[7,null,"Total",null,1,null,null,null,29675672,null,{"$f":"(K24*E24)+(K29*E29)","v":5.3960000000000008E-2},null,null,null,{"$f":"O24+O29","v":1601299.2611200004}]
[]
[null,null,null,null,null,null,"Year:",2018]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$49*E40","v":17509219.280000001},null,4.9319700000000001E-2,null,null,null,{"$f":"K40*I40","v":863549.44212381612}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$49*E41","v":1250658.52},null,2.16639E-2,null,null,null,{"$f":"K41*I41","v":27094.141111428002}]
[3,null,"Total Debt",null,{"$f":"SUM(E40:E41)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I40:I41)","v":18759877.800000001},null,{"$f":"IF(E42=0,0,SUMPRODUCT(E40:E41,K40:K41)/E42)","v":4.7475979999999994E-2},null,null,null,{"$f":"SUM(O40:O41)","v":890643.58323524415}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$49*E45","v":12506585.200000001},null,9.0777899999999995E-2,null,null,null,{"$f":"K45*I45","v":1135321.54062708}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$49*E46","v":0},null,null,null,null,null,{"$f":"K46*I46","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E45:E46)","v":0.4},null,null,null,{"$f":"SUM(I45:I46)","v":12506585.200000001},null,{"$f":"IF(E47=0,0,SUMPRODUCT(E45:E46,K45:K46)/E47)","v":9.0777899999999995E-2},null,null,null,{"$f":"SUM(O45:O46)","v":1135321.54062708}]
[]
[7,null,"Total",null,1,null,null,null,31266463,null,{"$f":"(K42*E42)+(K47*E47)","v":6.4796748000000001E-2},null,null,null,{"$f":"O42+O47","v":2025965.1238623243}]
[]
[null,null,null,null,null,null,"Year:",2017]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$67*E58","v":17269022.400000002},null,4.9319700000000001E-2,null,null,null,{"$f":"K58*I58","v":851703.00406128017}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$67*E59","v":1233501.6000000001},null,2.16639E-2,null,null,null,{"$f":"K59*I59","v":26722.455312240003}]
[3,null,"Total Debt",null,{"$f":"SUM(E58:E59)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I58:I59)","v":18502524.000000004},null,{"$f":"IF(E60=0,0,SUMPRODUCT(E58:E59,K58:K59)/E60)","v":4.7475979999999994E-2},null,null,null,{"$f":"SUM(O58:O59)","v":878425.45937352022}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$67*E63","v":12335016},null,9.0777899999999995E-2,null,null,null,{"$f":"K63*I63","v":1119746.8489464}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$67*E64","v":0},null,null,null,null,null,{"$f":"K64*I64","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E63:E64)","v":0.4},null,null,null,{"$f":"SUM(I63:I64)","v":12335016},null,{"$f":"IF(E65=0,0,SUMPRODUCT(E63:E64,K63:K64)/E65)","v":9.0777899999999995E-2},null,null,null,{"$f":"SUM(O63:O64)","v":1119746.8489464}]
[]
[7,null,"Total",null,1,null,null,null,30837540,null,{"$f":"(K60*E60)+(K65*E65)","v":6.4796748000000001E-2},null,null,null,{"$f":"O60+O65","v":1998172.3083199202}]
[]
[null,null,null,null,null,null,"Year:",2016]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$85*E76","v":17312677.200000003},null,4.9319700000000001E-2,null,null,null,{"$f":"K76*I76","v":853856.04570084019}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$85*E77","v":1236619.8},null,2.16639E-2,null,null,null,{"$f":"K77*I77","v":26790.00768522}]
[3,null,"Total Debt",null,{"$f":"SUM(E76:E77)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I76:I77)","v":18549297.000000004},null,{"$f":"IF(E78=0,0,SUMPRODUCT(E76:E77,K76:K77)/E78)","v":4.7475979999999994E-2},null,null,null,{"$f":"SUM(O76:O77)","v":880646.05338606017}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$85*E81","v":12366198},null,9.0777899999999995E-2,null,null,null,{"$f":"K81*I81","v":1122577.4854241998}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$85*E82","v":0},null,null,null,null,null,{"$f":"K82*I82","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E81:E82)","v":0.4},null,null,null,{"$f":"SUM(I81:I82)","v":12366198},null,{"$f":"IF(E83=0,0,SUMPRODUCT(E81:E82,K81:K82)/E83)","v":9.0777899999999995E-2},null,null,null,{"$f":"SUM(O81:O82)","v":1122577.4854241998}]
[]
[7,null,"Total",null,1,null,null,null,30915495,null,{"$f":"(K78*E78)+(K83*E83)","v":6.4796748000000001E-2},null,null,null,{"$f":"O78+O83","v":2003223.5388102601}]
[]
[null,null,null,null,null,null,"Year:",2015]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$103*E94","v":16556155.280000001},null,4.9319700000000001E-2,null,null,null,{"$f":"K94*I94","v":816544.61156301608}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$103*E95","v":1182582.52},null,2.16639E-2,null,null,null,{"$f":"K95*I95","v":25619.349455028001}]
[3,null,"Total Debt",null,{"$f":"SUM(E94:E95)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I94:I95)","v":17738737.800000001},null,{"$f":"IF(E96=0,0,SUMPRODUCT(E94:E95,K94:K95)/E96)","v":4.7475979999999994E-2},null,null,null,{"$f":"SUM(O94:O95)","v":842163.96101804404}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$103*E99","v":11825825.200000001},null,9.0777899999999995E-2,null,null,null,{"$f":"K99*I99","v":1073523.5774230801}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$103*E100","v":0},null,null,null,null,null,{"$f":"K100*I100","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E99:E100)","v":0.4},null,null,null,{"$f":"SUM(I99:I100)","v":11825825.200000001},null,{"$f":"IF(E101=0,0,SUMPRODUCT(E99:E100,K99:K100)/E101)","v":9.0777899999999995E-2},null,null,null,{"$f":"SUM(O99:O100)","v":1073523.5774230801}]
[]
[7,null,"Total",null,1,null,null,null,29564563,null,{"$f":"(K96*E96)+(K101*E101)","v":6.4796748000000001E-2},null,null,null,{"$f":"O96+O101","v":1915687.5384411241}]
[]
[null,null,null,null,null,null,"Year:",2014]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$121*E112","v":15649231.360000001},null,4.9319700000000001E-2,null,null,null,{"$f":"K112*I112","v":771815.39590579213}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$121*E113","v":1117802.24},null,2.16639E-2,null,null,null,{"$f":"K113*I113","v":24215.955947136001}]
[3,null,"Total Debt",null,{"$f":"SUM(E112:E113)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I112:I113)","v":16767033.600000001},null,{"$f":"IF(E114=0,0,SUMPRODUCT(E112:E113,K112:K113)/E114)","v":4.7475979999999994E-2},null,null,null,{"$f":"SUM(O112:O113)","v":796031.35185292817}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$121*E117","v":11178022.4},null,9.0777899999999995E-2,null,null,null,{"$f":"K117*I117","v":1014717.39962496}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$121*E118","v":0},null,null,null,null,null,{"$f":"K118*I118","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E117:E118)","v":0.4},null,null,null,{"$f":"SUM(I117:I118)","v":11178022.4},null,{"$f":"IF(E119=0,0,SUMPRODUCT(E117:E118,K117:K118)/E119)","v":9.0777899999999995E-2},null,null,null,{"$f":"SUM(O117:O118)","v":1014717.39962496}]
[]
[7,null,"Total",null,1,null,null,null,27945056,null,{"$f":"(K114*E114)+(K119*E119)","v":6.4796748000000001E-2},null,null,null,{"$f":"O114+O119","v":1810748.7514778883}]
[]
[null,null,null,null,null,null,"Year:",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,0.56000000000000005,null,null,null,{"$f":"$I$139*E130","v":14757477.840000002},null,4.9319700000000001E-2,null,null,null,{"$f":"K130*I130","v":727834.37982544815}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$139*E131","v":1054105.56},null,2.16639E-2,null,null,null,{"$f":"K131*I131","v":22836.037441283999}]
[3,null,"Total Debt",null,{"$f":"SUM(E130:E131)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I130:I131)","v":15811583.400000002},null,{"$f":"IF(E132=0,0,SUMPRODUCT(E130:E131,K130:K131)/E132)","v":4.7475979999999994E-2},null,null,null,{"$f":"SUM(O130:O131)","v":750670.4172667322}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$139*E135","v":10541055.600000001},null,9.0777899999999995E-2,null,null,null,{"$f":"K135*I135","v":956894.8911512401}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$139*E136","v":0},null,null,null,null,null,{"$f":"K136*I136","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E135:E136)","v":0.4},null,null,null,{"$f":"SUM(I135:I136)","v":10541055.600000001},null,{"$f":"IF(E137=0,0,SUMPRODUCT(E135:E136,K135:K136)/E137)","v":9.0777899999999995E-2},null,null,null,{"$f":"SUM(O135:O136)","v":956894.8911512401}]
[]
[7,null,"Total",null,1,null,null,null,26352639,null,{"$f":"(K132*E132)+(K137*E137)","v":6.4796748000000001E-2},null,null,null,{"$f":"O132+O137","v":1707565.3084179722}]
[]
[null,null,null,null,null,null,"Year:","2013 Proxy"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$157*E148","v":14513669.520000001},null,4.9323100000000002E-2,null,null,null,{"$f":"K148*I148","v":715859.17310191214}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$157*E149","v":1036690.68},null,2.1663999999999999E-2,null,null,null,{"$f":"K149*I149","v":22458.86689152}]
[3,null,"Total Debt",null,{"$f":"SUM(E148:E149)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I148:I149)","v":15550360.200000001},null,{"$f":"IF(E150=0,0,SUMPRODUCT(E148:E149,K148:K149)/E150)","v":4.7479159999999992E-2},null,null,null,{"$f":"SUM(O148:O149)","v":738318.03999343212}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$157*E153","v":10366906.800000001},null,9.0778499999999998E-2,null,null,null,{"$f":"K153*I153","v":941092.24894379999}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$157*E154","v":0},null,null,null,null,null,{"$f":"K154*I154","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E153:E154)","v":0.4},null,null,null,{"$f":"SUM(I153:I154)","v":10366906.800000001},null,{"$f":"IF(E155=0,0,SUMPRODUCT(E153:E154,K153:K154)/E155)","v":9.0778499999999998E-2},null,null,null,{"$f":"SUM(O153:O154)","v":941092.24894379999}]
[]
[7,null,"Total",null,1,null,null,null,25917267,null,{"$f":"(K150*E150)+(K155*E155)","v":6.4798895999999995E-2},null,null,null,{"$f":"O150+O155","v":1679410.288937232}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments","index":56,"n_rows":144,"n_cols":11,"rows_kept":144,"cut":false,"hidden":false,"merged":[[143,1,143,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[142,1,142,10],[141,1,141,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2019]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2018-03-14",5,1162500,3.6200000000000003E-2,{"$f":"H17*I17","v":42082.5},"12 months"]
[2,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2017-10-16",5,2325000,3.2099999999999997E-2,{"$f":"H18*I18","v":74632.499999999985},"12 months"]
[3,"Term loan - 9520026-10","TD Bank","Third-Party","Fixed Rate","2017-07-04",5,2698887,3.04E-2,82046.164799999999,"12 months"]
[4,"Term loan - 9520026-06","TD Bank","Third-Party","Fixed Rate","2017-02-03",2,4000000,2.1700000000000001E-2,{"$f":"H20*I20/12","v":7233.333333333333},"1 month"]
[5,"Term loan - 9520026-06","TD Bank","Third-Party","Fixed Rate","2019-02-03",5,4000000,3.3799999999999997E-2,{"$f":"H21*I21/12*11","v":123933.33333333333},"11 months"]
[6,"Term loan - 9520026-12","TD Bank","Third-Party","Fixed Rate","2016-07-11",3,7258070,2.18E-2,92929.84,"declining balance"]
[7,"Term loan - 9520026-12","TD Bank","Third-Party","Fixed Rate","2019-07-11",3,7126070,3.3799999999999997E-2,{"$f":"H23*I23/12*5","v":100358.81916666665},"as per most recent renewal"]
[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,{"$f":"SUM(H17:H28)-H21-H22","v":17312457},{"$f":"IF(H30=0,\"\",J30/H30)","v":3.022196621966098E-2},{"$f":"SUM(J17:J28)","v":523216.49063333328}]
[]
[null,null,null,"Year",2018]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2018-03-14",5,1162500,3.6200000000000003E-2,{"$f":"H35*I35/12*9","v":31561.875},"9 months"]
[2,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2017-10-16",5,2325000,3.2099999999999997E-2,{"$f":"H36*I36","v":74632.499999999985},"12 months"]
[3,"Term loan - 9520026-10","TD Bank","Third-Party","Fixed Rate","2017-07-04",5,2698887,3.04E-2,82046.164799999999,"12 months"]
[4,"Term loan - 9520026-06","TD Bank","Third-Party","Fixed Rate","2017-02-03",4,4000000,2.1700000000000001E-2,86800,"12 months"]
[5,"Term loan - 9520026-12","TD Bank","Third-Party","Fixed Rate","2016-07-11",3,{"$f":"7654070-(22000*12)","v":7390070},2.18E-2,164354.73000000001,"declining balance"]
[6,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2013-03-14","expired",1162500,2.9399999999999999E-2,{"$f":"H40*I40/12*3","v":8544.375},"3 months"]
[7,null,null,null,null,null,null,null,null,{"$f":"H41*I41","v":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,{"$f":"SUM(H35:H46)-H40","v":17576457},{"$f":"IF(H48=0,\"\",J48/H48)","v":2.5485206990236996E-2},{"$f":"SUM(J35:J46)","v":447939.64480000001}]
[]
[null,null,null,"Year",2017]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2013-03-14",5,1162500,2.9399999999999999E-2,{"$f":"H53*I53","v":34177.5},"12 months"]
[2,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2017-10-16",5,2325000,3.2099999999999997E-2,{"$f":"H54*I54/12*3","v":18658.124999999996},"3 months"]
[3,"Term loan - 9520026-10","TD Bank","Third-Party","Fixed Rate","2017-07-04",5,2698887,3.04E-2,{"$f":"H55*I55/12*6","v":41023.082399999999},"6 months"]
[4,"Term loan - 9520026-06","TD Bank","Third-Party","Fixed Rate","2017-02-03",2,4000000,2.1700000000000001E-2,{"$f":"H56*I56","v":86800},"12 months"]
[5,"Term loan - 9520026-12","TD Bank","Third-Party","Fixed Rate","2016-07-11",3,{"$f":"7654070","v":7654070},2.18E-2,169763,"declining balance"]
[6,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2014-10-16","expired",2325000,2.9267999999999999E-2,{"$f":"H58*I58/12*9","v":51036.074999999997},"9 months"]
[7,"Term loan - 9520026-10","TD Bank","Third-Party","Fixed Rate","2014-07-04","expired",2698887,2.6800000000000001E-2,{"$f":"H59*I59/12*6","v":36165.085800000001},"6 months"]
[8,null,null,null,null,null,null,null,null,{"$f":"H60*I60","v":0}]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H53:H64)-H58-H59","v":17840457},{"$f":"IF(H66=0,\"\",J66/H66)","v":2.4529801461924437E-2},{"$f":"SUM(J53:J64)","v":437622.86820000003}]
[]
[null,null,null,"Year",2016]
[]
["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,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2013-03-14",5,1162500,2.9399999999999999E-2,{"$f":"H71*I71","v":34177.5},"12 months"]
[2,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2014-10-16",3,2325000,2.9267999999999999E-2,{"$f":"H72*I72","v":68048.099999999991},"12 months"]
[3,"Term loan - 9520026-10","TD Bank","Third-Party","Fixed Rate","2014-07-04",3,2698887,2.6800000000000001E-2,{"$f":"H73*I73","v":72330.171600000001},"12 months"]
[4,"Term loan - 9520026-06","TD Bank","Third-Party","Variable Rate","2016-02-03",1,4000000,1.7999999999999999E-2,{"$f":"H74*I74/12*11-71.25","v":65928.75},"11 months"]
[5,"Term loan - 9520026-12","TD Bank","Third-Party","Fixed Rate","2016-07-11",3,7900142,2.18E-2,{"$f":"H75*I75/12*5","v":71759.623166666672},"5 months"]
[6,null,null,null,null,null,null,null,null,{"$f":"H76*I76","v":0}]
[7,null,null,null,null,null,null,null,null,{"$f":"H77*I77","v":0}]
[8,null,null,null,null,null,null,null,null,{"$f":"H78*I78","v":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,{"$f":"SUM(H71:H82)-H76-H77","v":18086529},{"$f":"IF(H84=0,\"\",J84/H84)","v":1.726390645583056E-2},{"$f":"SUM(J71:J82)","v":312244.14476666664},"low due to partial yr loan"]
[]
[null,null,null,"Year",2015]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2013-03-14",5,1162500,2.9399999999999999E-2,{"$f":"H89*I89","v":34177.5},"12 months"]
[2,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2014-07-04",3,2325000,2.9267999999999999E-2,{"$f":"H90*I90","v":68048.099999999991},"12 months"]
[3,"Term loan - 9520026-10","TD Bank","Third-Party","Fixed Rate","2014-10-16",3,2698887,2.6800000000000001E-2,{"$f":"H91*I91","v":72330.171600000001},"12 months"]
[4,null,null,null,null,null,null,null,null,{"$f":"H92*I92","v":0}]
[5,null,null,null,null,null,null,null,null,{"$f":"H93*I93","v":0}]
[6,null,null,null,null,null,null,null,null,{"$f":"H94*I94/12*9","v":0}]
[7,null,null,null,null,null,null,null,null,{"$f":"H95*I95/12*6","v":0}]
[8,null,null,null,null,null,null,null,null,{"$f":"H96*I96","v":0}]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H89:H100)-H94-H95","v":6186387},{"$f":"IF(H102=0,\"\",J102/H102)","v":2.821610927347416E-2},{"$f":"SUM(J89:J100)","v":174555.77159999998}]
[]
[null,null,null,"Year",2014]
[]
["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,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2013-03-14",5,1162500,2.9399999999999999E-2,{"$f":"H107*I107","v":34177.5},"12 months"]
[2,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2014-07-04",3,2325000,2.9267999999999999E-2,{"$f":"H108*I108/12*6","v":34024.049999999996},"6 months"]
[3,"Term loan - 9520026-10","TD Bank","Third-Party","Fixed Rate","2014-07-01",3,2698887,2.6800000000000001E-2,{"$f":"H109*I109/12*6","v":36165.085800000001},"6 months"]
[4,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2013-07-04","expired",2325000,2.6800000000000001E-2,{"$f":"H110*I110/12*6","v":31155},"6 months"]
[5,"Promissory note","Town of Parry Sound","Affiliated","Fixed Rate",null,null,3967906,7.2499999999999995E-2,{"$f":"H111*I111/12*6","v":143836.5925},"6 months"]
[6,null,null,null,null,null,null,null,null,{"$f":"H112*I112/12*9","v":0}]
[7,null,null,null,null,null,null,null,null,{"$f":"H113*I113/12*6","v":0}]
[8,null,null,null,null,null,null,null,null,{"$f":"H114*I114","v":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,{"$f":"SUM(H107:H118)-H112-H113","v":12479293},{"$f":"IF(H120=0,\"\",J120/H120)","v":2.2385741588085154E-2},{"$f":"SUM(J107:J118)","v":279358.22829999996}]
[]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2013-03-14",5,1162500,2.9399999999999999E-2,{"$f":"H125*I125/12*9","v":25633.125},"9 months interest"]
[2,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2013-07-04",1,2325000,4.1700000000000001E-2,{"$f":"H126*I126/12*6","v":48476.25},"6 months"]
[3,"Term loan - 9520026-03","TD Bank","Third-Party","Fixed Rate","2008-03-14",5,1162500,5.4100000000000002E-2,{"$f":"H127*I127/12*3","v":15722.8125},"3 months"]
[4,"Term loan - 9520026-09","TD Bank","Third-Party","Fixed Rate","2012-03-13",1,2325000,5.0299999999999997E-2,{"$f":"H128*I128/12*3","v":29236.875},"3 months"]
[5,"Promissory note","Town of Parry Sound","Affiliated","Fixed Rate",null,null,3967906,7.2499999999999995E-2,{"$f":"H129*I129","v":287673.185},"12 months"]
[6,null,null,null,null,null,null,null,null,{"$f":"H130*I130/12*9","v":0}]
[7,null,null,null,null,null,null,null,null,{"$f":"H131*I131/12*6","v":0}]
[8,null,null,null,null,null,null,null,null,{"$f":"H132*I132","v":0}]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H125:H136)-H127-H128","v":7455406},{"$f":"IF(H138=0,\"\",J138/H138)","v":5.4556686450073943E-2},{"$f":"SUM(J125:J136)","v":406742.2475}]
[]
["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":57,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[8,0,8,6],[9,0,9,6],[15,0,15,1],[15,2,15,3],[53,3,54,3],[9,7,9,11],[12,0,12,6],[11,0,11,6],[58,3,59,3],[58,4,59,4],[53,4,54,4]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2019-03-21"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$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":58,"n_rows":70,"n_cols":9,"rows_kept":70,"cut":false,"hidden":false,"merged":[[8,1,8,8],[9,1,9,8],[10,1,10,8],[12,1,13,2],[12,3,12,7],[12,8,13,8],[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],[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]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
[null,"Appendix 2-R"]
[null,"Loss Factors"]
[]
[]
[null,null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,null,{"$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)",315528677,319149657,308961454,302232068,297287399,{"$f":"IF(SUM(D16:H16)=0,0,AVERAGE(D16:H16))","v":308631851}]
[null,"A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",308046369,312339718,301492599,294928061,291292822,{"$f":"IF(SUM(D17:H17)=0,0,AVERAGE(D17:H17))","v":301619913.80000001}]
[null,"B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",0,0,0,0,0,{"$f":"IF(SUM(D18:H18)=0,0,AVERAGE(D18:H18))","v":0}]
[null,"C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"D17-D18","v":308046369},312339718,301492599,294928061,291292822,301619913.80000001]
[null,"D","\"Retail\" kWh delivered by distributor",292453312,298508987,288960599,280448073,278833243,{"$f":"IF(SUM(D20:H20)=0,0,AVERAGE(D20:H20))","v":287840842.80000001}]
[null,"E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",0,0,0,0,0,{"$f":"IF(SUM(D21:H21)=0,0,AVERAGE(D21:H21))","v":0}]
[null,"F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"D20-D21","v":292453312},298508987,288960599,280448073,278833243,287840842.80000001]
[null,"G","Loss Factor in Distributor's system = C / F",{"$f":"IF(D22=0,\"\",D19/D22)","v":1.0533181070625044},1.0463327122543216,1.0433692345716656,1.0516316188059527,1.0446846970825499,1.0478704511352965]
[null,null,"Losses Upstream of Distributor's System"]
[null,"H","Supply Facilities Loss Factor",1.0243093850504299,1.02183528155362,1.0247933079927201,1.0247909527047201,1.02063068695739,{"$f":"IF(SUM(D25:H25)=0,0,AVERAGE(D25:H25))","v":1.0232719228517762}]
[null,null,"Total Losses"]
[null,"I","Total Loss Factor = G x H",{"$f":"IF(D23=\"\",\"\",D23*D25)","v":1.0789236225076768},1.0691796816251575,1.0692378093545296,1.0777025685305592,1.0662372600372358,1.0722564114327731]
[]
[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":59,"n_rows":93,"n_cols":8,"rows_kept":93,"cut":false,"hidden":false,"merged":[[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],[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],[8,0,8,7],[9,0,9,7],[30,0,33,7],[35,0,36,7],[55,2,56,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$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":60,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":false,"merged":[[36,0,36,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$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":61,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]

{"sheet":"App.2-YA_IFRS Transition Costs","index":62,"n_rows":34,"n_cols":15,"rows_kept":34,"cut":false,"hidden":false,"merged":[[32,1,32,4],[32,5,32,6],[31,1,31,14],[33,1,33,14],[39,0,42,0],[39,1,42,3],[44,0,45,0],[44,1,45,3],[33,0,34,0],[36,0,37,0],[36,1,37,3],[28,0,28,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[8,0,8,16],[9,0,9,16],[11,0,11,14],[13,11,14,11],[13,14,15,14],[16,0,16,2],[13,0,15,2],[13,13,15,13],[13,10,14,10],[13,12,15,12]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0050"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2017 to December 31, 2017 or April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2012,2013,2014,2015,"2016 3","To December 31, 2016","2017 3","2018 3"]
["Professional accounting fees",null,null,null,null,60768,null,null,null,null,null,null,4419,{"$f":"SUM(E17:M17)","v":65187}]
["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,{"$f":"SUM(E17:E28)","v":0},60768,null,{"$f":"SUM(H17:H28)","v":0},null,0,null,0,null,{"$f":"SUM(N17:N28)","v":65187}]
[]
["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":63,"n_rows":85,"n_cols":22,"rows_kept":85,"cut":false,"hidden":false,"merged":[[56,7,66,8],[56,12,66,13],[69,5,69,9],[69,10,69,14],[70,7,81,8],[70,12,81,13],[42,2,42,5],[48,5,48,9],[48,10,48,14],[54,5,54,9],[54,10,54,14],[38,2,38,5],[39,2,39,5],[40,2,40,5],[36,2,36,5],[36,6,41,6],[41,2,41,5],[25,3,25,4],[26,3,26,4],[27,3,27,4],[31,8,31,9],[37,2,37,5],[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],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'App.2-S_Stranded Meters'!H1","v":"EB-2018-0050"}]
["In the green shaded cell (row 18-26) enter the most recent 12-month actual data. If there is a material difference between actual and forecasted consumption data, use forecasted data and provide an explanation",null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2019-03-21"]
[]
[null," "]
["Commodity Expense "]
[]
[]
["Step 1:","Allocation of Commodity",null,"2017 Historical Actuals"]
[]
[null,null,null,null,null,null,null,null,"non-RPP",null,null,"RPP","Proportions (by Class)"]
[null," "," ",null,null,null,null,null,"non GA mod","GA mod","Total ",null,"non-RPP","RPP"]
[null,"Customer Class Name",null,"Last Actual kWh's",null,"Class A kWh","Class B kWh",null,null,null,null,null,"%","%"]
[null,"Residential",null,103129633,null,null,{"$f":"+D18-F18","v":103129633},null,null,3706241,{"$f":"SUM(I18:J18)","v":3706241},{"$f":"G18-(I18+J18)","v":99423392},{"$f":"+K18/D18","v":3.5937692127732096E-2},{"$f":"+L18/D18","v":0.96406230787226788}]
[null,"General Service < 50 kW",null,57585352,null,null,{"$f":"+D19-F19","v":57585352},null,null,9634990,{"$f":"SUM(I19:J19)","v":9634990},47950362,0.16731668150608855,0.83268331849391142]
[null,"General Service 50 to 2999 kW",null,116753504,null,21850618,94902886,null,{"$f":"106542402-F20","v":84691784},5236905,89928689,4974197,0.77024402625209432,4.260426308061812E-2]
[null,"General Service 3000-4999 kW",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Unmetered Scattered Load",null,166068,null,null,166068,null,null,600,600,165468,3.6129778163162076E-3,0.9963870221836838]
[null,"Sentinel Lighting",null,44234,null,null,44234,null,null,null,0,44234,0,1]
[null,"Street Lighting ",null,1154454,null,null,1154454,null,null,486273,486273,668181,0.42121470409388334,0.5787852959061166]
[null,"other",null,null,null,null,0,null,null,null,null,0]
[null,"other",null,null,null,null,0,null,null,null,null,0]
[null,"TOTAL"," ",{"$f":"SUM(D18:E26)","v":278833245},null,{"$f":"SUM(F18:F26)","v":21850618},256982627,null,{"$f":"SUM(I18:I26)","v":84691784},{"$f":"SUM(J18:J26)","v":19065009},{"$f":"SUM(K18:K26)","v":103756793},{"$f":"SUM(L18:L26)","v":153225834}]
[null,"%"," ",{"$f":"$D$27/$D$27","v":1},null,null,1,null,{"$f":"$I$27/$G$27","v":0.32956229371878903},{"$f":"$J$27/$G$27","v":7.4187929443183726E-2},null,{"$f":"$L$27/$G$27","v":0.59624977683802727},{"$f":"I28+J28","v":0.40375022316197273},{"$f":"L28","v":0.59624977683802727},{"$f":"M28+N28","v":1}]
[]
[]
["Step 2:","Forecasted Commodity Prices"]
[null," ",null,null,null,null,null,null,"non-RPP"]
["Step 2a:","GA Modifier","($/MWh)",null,null,null,null,null,-44.38,null,"Source:","   Table 1: RPP Prices and GA Modifier: May 1, 2018 to April 30, 2019*"]
[]
["Step 2b:","Forecasted Commodity Prices"," Table 1: Average RPP Supply Cost Summary**",null,null,null,null,null,"non-RPP",null,null,"RPP"]
[null,null,null,null,null,null,null,null,"non GA mod","GA mod"]
[null,"HOEP ($/MWh)","Load-Weighted Price for RPP Consumers",null,null,null,null,null,21.57,{"$f":"+I37","v":21.57}]
[null,"Global Adjustment ($/MWh)","Impact of the Global Adjustment",null,null,null,null,null,103.8,{"$f":"+I38+I33","v":59.419999999999995}]
[null,"Adjustments ($/MWh)",null,null,null,null,null,null,1,{"$f":"+I39","v":1}]
[null,"TOTAL ($/MWh)","Average Supply Cost for RPP Consumers",null,null,null,null,null,{"$f":"SUM(I37:I39)","v":126.37},{"$f":"SUM(J37:J39)","v":81.99},null,{"$f":"J40","v":81.99},null,null,null,null,null,null,null,null,null," "]
[null,"$/kWh",null,null,null,null,null,null,{"$f":"I40/1000","v":0.12637000000000001},{"$f":"J40/1000","v":8.1989999999999993E-2},null,{"$f":"L40/1000","v":8.1989999999999993E-2}]
[null,"Percentage shares (%)","non-RPP (GA mod/non-GA mod), RPP",null,null,null,null,null,{"$f":"I28","v":0.32956229371878903},{"$f":"J28","v":7.4187929443183726E-2},null,{"$f":"L28","v":0.59624977683802727}]
[null,"WEIGHTED AVERAGE PRICE ($/kWh)","(Sum of I43, J43 and L43)",null,null,null,{"$f":"I43+J43+L43","v":9.6615974595239865E-2},null,{"$f":"I41*I42","v":4.1646787057243374E-2},{"$f":"J41*J42","v":6.0826683350466331E-3},null,{"$f":"L41*L42","v":4.8886519202949855E-2}]
[]
[]
["Step 3:","Commodity Expense"]
[null,"(volumes for the bridge and test year are loss adjusted)"]
[]
[null,"Class A",null,null,null,2018,null,null,null,null,2019]
[null,"Customer",null,"Revenue","Expense","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount"]
[null,{"$f":"+B20","v":"General Service 50 to 2999 kW"},null,4035,4705,46361114,91936,{"$f":"+I37/1000","v":2.1569999999999999E-2},32.39,{"$f":"(+F51*H51)+(G51*I51)","v":3977816.2689800002},46221582,91936,{"$f":"+I37/1000","v":2.1569999999999999E-2},32.39,{"$f":"(+K51*M51)+(L51*N51)","v":3974806.5637400001}]
[null,{"$f":"+B21","v":"General Service 3000-4999 kW"},null,4010,4705,null,null,{"$f":"+I37/1000","v":2.1569999999999999E-2},null,{"$f":"(+F52*H52)+(G52*I52)","v":0},null,null,{"$f":"+I37/1000","v":2.1569999999999999E-2},null,{"$f":"(+K52*M52)+(L52*N52)","v":0}]
[null,null,null,null,null,{"$f":"+F51+F52","v":46361114},{"$f":"+G51+G52","v":91936},null,null,{"$f":"+J51+J52","v":3977816.2689800002},null,null,null,null,{"$f":"+O51+O52","v":3974806.5637400001}]
[]
[null,"Class B",null,null,null,2018,null,null,null,null,2019]
[null,"Customer",null,"Revenue","Expense"," "]
[null,"Class Name","UoM","USA #","USA #","Volume","rate ($/kWh):",null,null,"Amount","Volume","rate ($/kWh):",null,null,"Amount"]
[null,{"$f":"B18","v":"Residential"},"kWh",4006,4705,113334480,9.6621940000000003E-2,null,null,{"$f":"F58*G58","v":10950597.326491201},111624999,9.6621940000000003E-2,null,null,{"$f":"ROUND(K58*L58,0)","v":10785424}]
[null,"General Service < 50 kW","kWh",4010,4705,62888227,{"$f":"+$G$58","v":9.6621940000000003E-2},null,null,6076382.4959003804,62285485,{"$f":"L58","v":9.6621940000000003E-2},null,null,6018144]
[null,"General Service 50 to 2999 kW","kWh",4035,4705,77903681,{"$f":"+$G$58","v":9.6621940000000003E-2},null,null,7527204.7913611401,76643551,{"$f":"L59","v":9.6621940000000003E-2},null,null,7405449]
[null,"General Service 3000-4999 kW","kWh",4010,4705,null,9.6621940000000003E-2,null,null,0,null,9.6621940000000003E-2,null,null,0]
[null,"Unmetered Scattered Load","kWh",4025,4705,178705,9.6621940000000003E-2,null,null,17266.823787699999,178067,9.6621940000000003E-2,null,null,17205]
[null,"Sentinel Lighting","kWh",4025,4705,46030,9.6621940000000003E-2,null,null,4447.5078982000005,45866,9.6621940000000003E-2,null,null,4432]
[null,"Street Lighting ","kWh",4025,4705,1242595,9.6621940000000003E-2,null,null,120061.93953430001,1238160,9.6621940000000003E-2,null,null,119633]
[null,"other","kWh",4025,4705,null,9.6621940000000003E-2,null,null,0,null,9.6621940000000003E-2,null,null,0]
[null,"other","kWh",4025,4705,null,9.6621940000000003E-2,null,null,0,null,9.6621940000000003E-2,null,null,0]
[null,"TOTAL",null,null,null,{"$f":"SUM(F58:F66)","v":255593718},null,null,null,{"$f":"SUM(J58:J66)","v":24695960.884972923},{"$f":"SUM(K58:K66)","v":252016128},null,null,null,{"$f":"SUM(O58:O66)","v":24350287}]
[]
[]
[null,"Total",null,null,null,2018,null,null,null,null,2019]
[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":113334480},{"$f":"+J73/F73","v":9.6621940000000017E-2},null,null,{"$f":"+J58","v":10950597.326491201},{"$f":"+K58","v":111624999},{"$f":"+O73/K73","v":9.6621940395269348E-2},null,null,{"$f":"+O58","v":10785424}]
[null,"General Service < 50 kW","kWh",4010,4705,{"$f":"+F59","v":62888227},9.6621940000000003E-2,null,null,{"$f":"+J59","v":6076382.4959003804},{"$f":"+K59","v":62285485},9.662193366560444E-2,null,null,{"$f":"+O59","v":6018144}]
[null,"General Service 50 to 2999 kW","kWh",4035,4705,{"$f":"+F60+F51","v":124264795},9.2584718466248953E-2,null,null,{"$f":"+J60+J51","v":11505021.06034114},{"$f":"+K60+K51","v":122865133},9.2623963250338892E-2,null,null,{"$f":"+O60+O51","v":11380255.56374}]
[null,"General Service 3000-4999 kW","kWh",4010,4705,{"$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,{"$f":"+O61+O52","v":0}]
[null,"Unmetered Scattered Load","kWh",4025,4705,178705,9.662193999999999E-2,null,null,{"$f":"+J62","v":17266.823787699999},{"$f":"+K62","v":178067},9.6620934816670126E-2,null,null,17205]
[null,"Sentinel Lighting","kWh",4025,4705,46030,9.6621940000000003E-2,null,null,{"$f":"+J63","v":4447.5078982000005},45866,9.6629311472550466E-2,null,null,4432]
[null,"Street Lighting ","kWh",4025,4705,1242595,9.6621940000000003E-2,null,null,{"$f":"+J64","v":120061.93953430001},1238160,9.6621599793241586E-2,null,null,119633]
[null,"other","kWh",4025,4705,0,0,null,null,{"$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":301954832},null,null,null,{"$f":"SUM(J73:J81)","v":28673777.153952919},{"$f":"SUM(K73:K81)","v":298237710},null,null,null,{"$f":"SUM(O73:O81)","v":28325093.56374}]
[]
["*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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