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{"sheet":"App.2-FA Proposed REG Invest.","index":0,"n_rows":87,"n_cols":8,"rows_kept":87,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[3,0,3,6],[4,0,4,6],[5,0,5,5],[48,0,48,6],[49,0,49,6],[8,0,8,6],[9,0,9,6],[6,0,6,5]]}
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in Section 2.5.2.5 of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (pg 15, EB-2009-0349)"]
[]
[]
["Part A"]
["REI Investments (Direct Benefit at 6%)",null,2015,2016,2017,2018,2019,2020]
["Project 1"]
["Name: OPA FIT/MicroFIT Program Management"]
["Capital Costs"]
["OM&A (Start-Up)",null,0,0,0,0,0,0]
["OM&A (Ongoing)",null,117500,122500,110000,110000,110000,0]
[]
["Project 2"]
["Name: Maintenance of Connected REG Infrastructure"]
["Capital Costs",null,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0]
["OM&A (Ongoing)",null,70000,76000,82000,88000,94000,0]
[]
["Project 3"]
["Name: Remote Monitoring and Control of  REG"]
["Capital Costs",null,180000,180000,180000,180000,180000,0]
["OM&A (Start-Up)",null,{"$f":"0.05*C29","v":9000},{"$f":"0.05*D29","v":9000},9000,9000,9000,0]
["OM&A (Ongoing)"]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C41,C35,C29,C23,C17)","v":180000},{"$f":"SUM(D41,D35,D29,D23,D17)","v":180000},180000,180000,180000,{"$f":"SUM(H41,H35,H29,H23,H17)","v":0}]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C42,C36,C30,C24,C18)","v":9000},9000,9000,9000,9000,{"$f":"SUM(H42,H36,H30,H24,H18)","v":0}]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C43,C37,C31,C25,C19)","v":187500},198500,192000,198000,{"$f":"SUM(G43,G37,G31,G25,G19)","v":204000},{"$f":"SUM(H43,H37,H31,H25,H19)","v":0}]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2015,2016,2017,2018,2019,2020]
["Project 1"]
["Name: Transformer Replacement"]
["Capital Costs",null,60000,60000,60000,60000,60000,0]
["OM&A (Start-Up)",null,{"$f":"0.1*C57","v":6000},{"$f":"0.1*D57","v":6000},6000,6000,6000,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Rebuilding Existing Line"]
["Capital Costs",null,38000,10000,12000,14000,16000,0]
["OM&A (Start-Up)",null,{"$f":"0.1*C63","v":3800},{"$f":"0.1*D63","v":1000},1200,1400,1600,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C81,C75,C69,C63,C57)","v":98000},{"$f":"SUM(D81,D75,D69,D63,D57)","v":70000},72000,74000,76000,{"$f":"SUM(H81,H75,H69,H63,H57)","v":0}]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C82,C76,C70,C64,C58)","v":9800},7000,7200,7400,7600,{"$f":"SUM(H82,H76,H70,H64,H58)","v":0}]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C83,C77,C71,C65,C59)","v":0},0,0,0,0,{"$f":"SUM(H83,H77,H71,H65,H59)","v":0}]

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["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,null,"2015Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019,null,null,2020]
[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,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]
["Net Fixed Assets (average)",null,null,{"$f":"D75","v":87000},{"$f":"D11*E10","v":5220},{"$f":"D11*F10","v":81780},{"$f":"E75","v":255000},{"$f":"G11*H10","v":15300},{"$f":"G11*I10","v":239700},{"$f":"F75","v":411000},{"$f":"J11*K10","v":24660},{"$f":"J11*L10","v":386340},{"$f":"G75","v":555000},{"$f":"M11*N10","v":33300},{"$f":"M11*O10","v":521699.99999999994},{"$f":"H75","v":687000},{"$f":"P11*Q10","v":41220},{"$f":"P11*R10","v":645780},{"$f":"I75","v":720000},{"$f":"S11*T10","v":43200},{"$f":"S11*U10","v":676800}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C47","v":187500},{"$f":"D12","v":187500},null,{"$f":"'App.2-FA Proposed REG Invest.'!D47","v":198500},{"$f":"G12","v":198500},null,{"$f":"'App.2-FA Proposed REG Invest.'!E47","v":192000},{"$f":"J12","v":192000},null,{"$f":"'App.2-FA Proposed REG Invest.'!F47","v":198000},{"$f":"M12","v":198000},null,{"$f":"'App.2-FA Proposed REG Invest.'!G47","v":204000},{"$f":"P12","v":204000},null,{"$f":"'App.2-FA Proposed REG Invest.'!H47","v":0},{"$f":"S12","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C46","v":9000},{"$f":"D13*E10","v":540},{"$f":"D13*F10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!D46","v":9000},{"$f":"G13*H10","v":540},{"$f":"G13*I10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!E46","v":9000},{"$f":"J13*K10","v":540},{"$f":"J13*L10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!F46","v":9000},{"$f":"M13*N10","v":540},{"$f":"M13*O10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!G46","v":9000},{"$f":"P13*Q10","v":540},{"$f":"P13*R10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!H46","v":0},{"$f":"S13*T10","v":0},{"$f":"S13*U10","v":0}]
["WCA",0.13,null,null,{"$f":"(E12+E13)*$B$14","v":24445.200000000001},{"$f":"F13*$B$14","v":1099.8},null,{"$f":"(H12+H13)*$B$14","v":25875.200000000001},{"$f":"I13*$B$14","v":1099.8},null,{"$f":"(K12+K13)*$B$14","v":25030.2},{"$f":"L13*$B$14","v":1099.8},null,{"$f":"(N12+N13)*$B$14","v":25810.2},{"$f":"O13*$B$14","v":1099.8},null,{"$f":"(Q12+Q13)*$B$14","v":26590.2},{"$f":"R13*$B$14","v":1099.8},null,{"$f":"(T12+T13)*$B$14","v":0},{"$f":"U13*$B$14","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E11+E14)","v":29665.200000000001},{"$f":"SUM(F11+F14)","v":82879.8},null,{"$f":"SUM(H11+H14)","v":41175.199999999997},{"$f":"SUM(I11+I14)","v":240799.8},null,{"$f":"SUM(K11+K14)","v":49690.2},{"$f":"SUM(L11+L14)","v":387439.8},null,{"$f":"SUM(N11+N14)","v":59110.2},{"$f":"SUM(O11+O14)","v":522799.79999999993},null,{"$f":"SUM(Q11+Q14)","v":67810.2},{"$f":"SUM(R11+R14)","v":646879.80000000005},null,{"$f":"SUM(T11+T14)","v":43200},{"$f":"SUM(U11+U14)","v":676800}]
[null,null,null,{"$f":"+D11/25/2","v":1740}]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E15*$B$18","v":1186.6079999999999},{"$f":"F15*$B$18","v":3315.192},null,{"$f":"H15*$B$18","v":1647.0079999999998},{"$f":"I15*$B$18","v":9631.9920000000002},null,{"$f":"K15*$B$18","v":1987.6079999999999},{"$f":"L15*$B$18","v":15497.592000000001},null,{"$f":"N15*$B$18","v":2364.4079999999999},{"$f":"O15*$B$18","v":20911.991999999998},null,{"$f":"Q15*$B$18","v":2712.4079999999999},{"$f":"R15*$B$18","v":25875.192000000003},null,{"$f":"T15*$B$18","v":1728},{"$f":"U15*$B$18","v":27072}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E15*$B$19","v":16612.512000000002},{"$f":"F15*$B$19","v":46412.688000000009},null,{"$f":"H15*$B$19","v":23058.112000000001},{"$f":"I15*$B$19","v":134847.88800000001},null,{"$f":"K15*$B$19","v":27826.512000000002},{"$f":"L15*$B$19","v":216966.288},null,{"$f":"N15*$B$19","v":33101.712},{"$f":"O15*$B$19","v":292767.88799999998},null,{"$f":"Q15*$B$19","v":37973.712},{"$f":"R15*$B$19","v":362252.68800000008},null,{"$f":"T15*$B$19","v":24192.000000000004},{"$f":"U15*$B$19","v":379008.00000000006}]
["Deemed Equity",0.4,null,null,{"$f":"E15*$B$20","v":11866.080000000002},{"$f":"F15*$B$20","v":33151.920000000006},null,{"$f":"H15*$B$20","v":16470.079999999998},{"$f":"I15*$B$20","v":96319.92},null,{"$f":"K15*$B$20","v":19876.080000000002},{"$f":"L15*$B$20","v":154975.92000000001},null,{"$f":"N15*$B$20","v":23644.080000000002},{"$f":"O15*$B$20","v":209119.91999999998},null,{"$f":"Q15*$B$20","v":27124.080000000002},{"$f":"R15*$B$20","v":258751.92000000004},null,{"$f":"T15*$B$20","v":17280},{"$f":"U15*$B$20","v":270720}]
[]
["ST Interest",2.1600000000000001E-2,null,null,{"$f":"E18*$B22","v":25.630732800000001},{"$f":"F18*$B22","v":71.608147200000005},null,{"$f":"H18*$B22","v":35.575372799999997},{"$f":"I18*$B22","v":208.05102720000002},null,{"$f":"K18*$B22","v":42.932332800000005},{"$f":"L18*$B22","v":334.74798720000001},null,{"$f":"N18*$B22","v":51.071212799999998},{"$f":"O18*$B22","v":451.69902719999999},null,{"$f":"Q18*$B22","v":58.588012800000001},{"$f":"R18*$B22","v":558.90414720000012},null,{"$f":"T18*$B22","v":37.324800000000003},{"$f":"U18*$B22","v":584.75520000000006}]
["LT Interest",6.0728710462287103E-2,null,null,{"$f":"E19*$B23","v":1008.8564312992702},2818.5826913284677,null,{"$f":"H19*$B23","v":1400.2894074549879},8189.1383468029198,null,{"$f":"K19*$B23","v":1689.8681904233576},13176.082884029196,null,{"$f":"N19*$B23","v":2010.2242838540144},17779.416303007296,null,{"$f":"Q19*$B23","v":2306.0945612262772},21999.138603737232,null,{"$f":"T19*$B23","v":1469.1489635036498},23016.667094890512]
["ROE",9.2999999999999999E-2,null,null,1103.5454400000001,3083.1285600000006,null,1531.7174399999999,8957.752559999999,null,1848.4754400000002,14412.760560000001,null,2198.8994400000001,19448.152559999999,null,2522.53944,24063.928560000004,null,{"$f":"T20*$B24","v":1607.04},25176.959999999999]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E22:E24)","v":2138.0326040992704},{"$f":"SUM(F22:F24)","v":5973.3193985284688},null,{"$f":"SUM(H22:H24)","v":2967.582220254988},{"$f":"SUM(I22:I24)","v":17354.94193400292},null,{"$f":"SUM(K22:K24)","v":3581.2759632233578},{"$f":"SUM(L22:L24)","v":27923.591431229197},null,{"$f":"SUM(N22:N24)","v":4260.1949366540139},{"$f":"SUM(O22:O24)","v":37679.267890207295},null,{"$f":"SUM(Q22:Q24)","v":4887.2220140262771},{"$f":"SUM(R22:R24)","v":46621.971310937239},null,{"$f":"SUM(T22:T24)","v":3113.5137635036499},{"$f":"SUM(U22:U24)","v":48778.382294890514}]
[]
["OM&A",null,null,null,{"$f":"E12+E13","v":188040},{"$f":"F13","v":8460},null,{"$f":"H12+H13","v":199040},{"$f":"I13","v":8460},null,{"$f":"K12+K13","v":192540},{"$f":"L13","v":8460},null,{"$f":"N12+N13","v":198540},{"$f":"O13","v":8460},null,{"$f":"Q12+Q13","v":204540},{"$f":"R13","v":8460},null,{"$f":"T12+T13","v":0},{"$f":"U13","v":0}]
["Amortization",null,null,{"$f":"D70","v":6000},{"$f":"D28*E$10","v":360},{"$f":"D28*F$10","v":5640},{"$f":"E69+E70","v":18000},{"$f":"G28*H$10","v":1080},{"$f":"G28*I$10","v":16920},{"$f":"F69+F70","v":30000},{"$f":"J28*K$10","v":1800},{"$f":"J28*L$10","v":28200},{"$f":"G69+G70","v":42000},{"$f":"M28*N$10","v":2520},{"$f":"M28*O$10","v":39480},{"$f":"H69+H70","v":54000},{"$f":"P28*Q$10","v":3240},{"$f":"P28*R$10","v":50760},{"$f":"K69+K70","v":0},{"$f":"S28*T$10","v":0},{"$f":"S28*U$10","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E55","v":371.91774367346949},{"$f":"F55","v":704.91029714285753},null,{"$f":"H55","v":486.83472326530614},{"$f":"I55","v":2204.7973175510219},null,{"$f":"K55","v":585.50601306122451},{"$f":"L55","v":3928.2032930612258},null,{"$f":"N55","v":718.32544946938799},{"$f":"O55","v":5845.143497469393},null,{"$f":"Q55","v":861.73732933224528},{"$f":"R55","v":7928.0319826677587},null,{"$f":"T55","v":579.40897959183678},{"$f":"U55","v":9077.4073469387768}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E25:E29)","v":190909.95034777274},{"$f":"SUM(F25:F29)","v":20778.229695671325},null,{"$f":"SUM(H25:H29)","v":203574.41694352031},{"$f":"SUM(I25:I29)","v":44939.73925155394},null,{"$f":"SUM(K25:K29)","v":198506.78197628458},{"$f":"SUM(L25:L29)","v":68511.794724290434},null,{"$f":"SUM(N25:N29)","v":206038.52038612339},{"$f":"SUM(O25:O29)","v":91464.411387676693},null,{"$f":"SUM(Q25:Q29)","v":213528.95934335853},{"$f":"SUM(R25:R29)","v":113770.003293605},null,{"$f":"SUM(T25:T29)","v":3692.9227430954866},{"$f":"SUM(U25:U29)","v":57855.789641829295}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F31","v":20778.229695671325},null,null,{"$f":"I31","v":44939.73925155394},null,null,{"$f":"L31","v":68511.794724290434},null,null,{"$f":"O31","v":91464.411387676693},null,null,{"$f":"R31","v":113770.003293605},null,null,{"$f":"U31","v":57855.789641829295}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F34/12","v":1731.5191413059438},null,null,{"$f":"I34/12","v":3744.9782709628284},null,null,{"$f":"L34/12","v":5709.3162270242028},null,null,{"$f":"O34/12","v":7622.0342823063911},null,null,{"$f":"R34/12","v":9480.8336078004158},null,null,{"$f":"U34/12","v":4821.3158034857743}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis. "]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+U34+'App.2-FC Calc of REG Expansion'!U35","v":83482.971933820911}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+U36+'App.2-FC Calc of REG Expansion'!U37","v":6956.9143278184092}]
["PILs Calculation"]
[null,null,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,null,2019,null,null,2020]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E24","v":1103.5454400000001},{"$f":"F24","v":3083.1285600000006},null,{"$f":"H24","v":1531.7174399999999},{"$f":"I24","v":8957.752559999999},null,{"$f":"K24","v":1848.4754400000002},{"$f":"L24","v":14412.760560000001},null,{"$f":"N24","v":2198.8994400000001},{"$f":"O24","v":19448.152559999999},null,{"$f":"Q24","v":2522.53944},{"$f":"R24","v":24063.928560000004},null,{"$f":"T24","v":1607.04},{"$f":"U24","v":25176.959999999999}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E28","v":360},{"$f":"F28","v":5640},null,{"$f":"H28","v":1080},{"$f":"I28","v":16920},null,{"$f":"K28","v":1800},{"$f":"L28","v":28200},null,{"$f":"N28","v":2520},{"$f":"O28","v":39480},null,{"$f":"Q28","v":3240},{"$f":"R28","v":50760},null,{"$f":"T28","v":0},{"$f":"U28","v":0}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D87*E$10","v":-432},{"$f":"-D87*F$10","v":-6768},null,{"$f":"-E87*H$10","v":-1261.44},{"$f":"-E87*I$10","v":-19762.559999999998},null,{"$f":"-F87*K$10","v":-2024.5248000000001},{"$f":"-F87*L$10","v":-31717.555199999999},null,{"$f":"-G87*N$10","v":-2726.5628159999997},{"$f":"-G87*O$10","v":-42716.15078399999},null,{"$f":"-H87*Q$10","v":-3372.4377907199996},{"$f":"-H87*R$10","v":-52834.85872127999},null,{"$f":"-K87*T$10","v":0},{"$f":"-K87*U$10","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E45:E47)","v":1031.5454400000001},{"$f":"SUM(F45:F47)","v":1955.128560000001},null,{"$f":"SUM(H45:H47)","v":1350.2774399999998},{"$f":"SUM(I45:I47)","v":6115.1925600000031},null,{"$f":"SUM(K45:K47)","v":1623.95064},{"$f":"SUM(L45:L47)","v":10895.205360000004},null,{"$f":"SUM(N45:N47)","v":1992.3366240000005},{"$f":"SUM(O45:O47)","v":16212.001776000012},null,{"$f":"SUM(Q45:Q47)","v":2390.1016492800009},{"$f":"SUM(R45:R47)","v":21989.06983872001},null,{"$f":"SUM(T45:T47)","v":1607.04},{"$f":"SUM(U45:U47)","v":25176.959999999999}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,null,{"$f":"E48*E50","v":273.35954160000006},{"$f":"F48*F50","v":518.1090684000003},null,{"$f":"H48*H50","v":357.82352159999999},{"$f":"I48*I50","v":1620.526028400001},null,{"$f":"K48*K50","v":430.34691960000004},{"$f":"L48*L50","v":2887.2294204000009},null,{"$f":"N48*N50","v":527.96920536000016},{"$f":"O48*O50","v":4296.1804706400035},null,{"$f":"Q48*Q50","v":633.37693705920026},{"$f":"R48*R50","v":5827.1035072608029},null,{"$f":"T48*T50","v":425.86560000000003},{"$f":"U48*U50","v":6671.8944000000001}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E52/(1-E50)","v":371.91774367346949},{"$f":"F52/(1-F50)","v":704.91029714285753},null,{"$f":"H52/(1-H50)","v":486.83472326530614},{"$f":"I52/(1-I50)","v":2204.7973175510219},null,{"$f":"K52/(1-K50)","v":585.50601306122451},{"$f":"L52/(1-L50)","v":3928.2032930612258},null,{"$f":"N52/(1-N50)","v":718.32544946938799},{"$f":"O52/(1-O50)","v":5845.143497469393},null,{"$f":"Q52/(1-Q50)","v":861.73732933224528},{"$f":"R52/(1-R50)","v":7928.0319826677587},null,{"$f":"T52/(1-T50)","v":579.40897959183678},{"$f":"U52/(1-U50)","v":9077.4073469387768}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E54:E54)","v":371.91774367346949},{"$f":"SUM(F54:F54)","v":704.91029714285753},null,{"$f":"SUM(H54:H54)","v":486.83472326530614},{"$f":"SUM(I54:I54)","v":2204.7973175510219},null,{"$f":"SUM(K54:K54)","v":585.50601306122451},{"$f":"SUM(L54:L54)","v":3928.2032930612258},null,{"$f":"SUM(N54:N54)","v":718.32544946938799},{"$f":"SUM(O54:O54)","v":5845.143497469393},null,{"$f":"SUM(Q54:Q54)","v":861.73732933224528},{"$f":"SUM(R54:R54)","v":7928.0319826677587},null,{"$f":"SUM(T54:T54)","v":579.40897959183678},{"$f":"SUM(U54:U54)","v":9077.4073469387768}]
[]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
[null,null,null,2015,2016,2017,2018,2019,2020]
["Net Fixed Assets",null,null,{"$f":"(180000/25)/2","v":3600}]
[null,"Enter applicable amortization in years:",15]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D66","v":180000},{"$f":"E66","v":360000},{"$f":"F66","v":540000},{"$f":"G66","v":720000},{"$f":"H66","v":900000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!D45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!E45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!F45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!G45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!H45","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D64:D65)","v":180000},{"$f":"SUM(E64:E65)","v":360000},540000,720000,900000,{"$f":"SUM(I64:I65)","v":900000}]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D71","v":6000},{"$f":"E71","v":24000},{"$f":"F71","v":54000},{"$f":"G71","v":96000},{"$f":"H71","v":150000}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E64/$C$63), 0, E64/$C$63)","v":12000},{"$f":"IF(ISERROR(F64/$C$63), 0, F64/$C$63)","v":24000},{"$f":"IF(ISERROR(G64/$C$63), 0, G64/$C$63)","v":36000},{"$f":"IF(ISERROR(H64/$C$63), 0, H64/$C$63)","v":48000},{"$f":"IF(ISERROR(I64/$C$63), 0, I64/$C$63)","v":60000}]
["Additions (half year)",null,null,{"$f":"D65/C63/2","v":6000},{"$f":"E65/C63/2","v":6000},{"$f":"F65/C63/2","v":6000},{"$f":"G65/C63/2","v":6000},{"$f":"H65/C63/2","v":6000},{"$f":"I65/C63/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D68+D70)","v":6000},{"$f":"SUM(E68:E70)","v":24000},{"$f":"SUM(F68:F70)","v":54000},{"$f":"SUM(G68:G70)","v":96000},{"$f":"SUM(H68:H70)","v":150000},{"$f":"SUM(I68:I70)","v":210000}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D64-D68","v":0},{"$f":"D74","v":174000},{"$f":"E74","v":336000},{"$f":"F74","v":486000},{"$f":"G74","v":624000},{"$f":"H74","v":750000}]
["Closing Net Fixed Assets",null,null,{"$f":"D66-D71","v":174000},336000,486000,624000,750000,690000]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D73:D74)/2","v":87000},255000,411000,555000,687000,720000]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,2016,2017,2018,2019,2020]
[]
["Opening UCC",null,null,null,{"$f":"D88","v":172800},{"$f":"E88","v":331776},{"$f":"F88","v":478033.91999999998},{"$f":"G88","v":612591.20639999991},{"$f":"H88","v":736383.90988799988}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D65","v":180000},{"$f":"E65","v":180000},{"$f":"F65","v":180000},180000,180000,{"$f":"I65","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D80:D81)","v":180000},352800,511776,658033.91999999993,792591.20639999991,736383.90988799988]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D81/2","v":90000},90000,90000,90000,90000,0]
["Reduced UCC",null,null,{"$f":"D82-D83","v":90000},262800,421776,568033.91999999993,702591.20639999991,736383.90988799988]
["CCA Rate Class (to be entered)",null,47,{"$f":"C85","v":47},{"$f":"C85","v":47},{"$f":"C85","v":47},{"$f":"C85","v":47},{"$f":"C85","v":47},{"$f":"D85","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C86","v":0.08},{"$f":"C86","v":0.08},{"$f":"C86","v":0.08},{"$f":"C86","v":0.08},{"$f":"C86","v":0.08},{"$f":"D86","v":0.08}]
["CCA",null,null,{"$f":"D84*D86","v":7200},{"$f":"E84*E86","v":21024},33742.080000000002,45442.713599999995,{"$f":"H84*H86","v":56207.296511999994},{"$f":"I84*I86","v":58910.712791039994}]
["Closing UCC",null,null,{"$f":"D82-D87","v":172800},331776,478033.91999999998,612591.20639999991,736383.90988799988,677473.19709695992]

{"sheet":"App.2-FC Calc of REG Expansion","index":2,"n_rows":86,"n_cols":21,"rows_kept":86,"cut":false,"hidden":false,"merged":[[8,18,8,20],[42,19,42,20],[0,0,0,5],[1,0,1,5],[3,0,3,5],[4,0,4,5],[5,0,5,5],[57,0,57,5],[58,0,58,5],[42,16,42,17],[8,6,8,8],[8,9,8,11],[8,12,8,14],[8,15,8,17],[39,0,39,12],[8,3,8,5],[40,0,40,1],[42,4,42,5],[42,7,42,8],[42,10,42,11],[42,13,42,14]]}
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,"2015 Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019,null,null,2020]
[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,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]
["Net Fixed Assets (average)",null,null,{"$f":"D73","v":48416.666666666664},{"$f":"D12*E11","v":8230.8333333333339},{"$f":"D12*F11","v":40185.833333333328},{"$f":"E73","v":130250},{"$f":"G12*H11","v":22142.5},{"$f":"G12*I11","v":108107.5},{"$f":"F73","v":197238.09523809524},{"$f":"J12*K11","v":33530.476190476191},{"$f":"J12*L11","v":163707.61904761902},{"$f":"G73","v":264511.90476190479},{"$f":"M12*N11","v":44967.023809523816},{"$f":"M12*O11","v":219544.88095238098},{"$f":"H73","v":332023.80952380953},{"$f":"P12*Q11","v":56444.047619047626},{"$f":"P12*R11","v":275579.76190476189},{"$f":"I73","v":361190.47619047621},{"$f":"S12*T11","v":61402.380952380961},{"$f":"S12*U11","v":299788.09523809527}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C87","v":0},{"$f":"D13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D87","v":0},{"$f":"G13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E87","v":0},{"$f":"J13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F87","v":0},{"$f":"M13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G87","v":0},{"$f":"P13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H87","v":0},{"$f":"S13","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C86","v":9800},{"$f":"D14*E11","v":1666.0000000000002},{"$f":"D14*F11","v":8134},{"$f":"'App.2-FA Proposed REG Invest.'!D86","v":7000},{"$f":"G14*H11","v":1190},{"$f":"G14*I11","v":5810},{"$f":"'App.2-FA Proposed REG Invest.'!E86","v":7200},{"$f":"J14*K11","v":1224},{"$f":"J14*L11","v":5976},{"$f":"'App.2-FA Proposed REG Invest.'!F86","v":7400},{"$f":"M14*N11","v":1258},{"$f":"M14*O11","v":6142},{"$f":"'App.2-FA Proposed REG Invest.'!G86","v":7600},{"$f":"P14*Q11","v":1292},{"$f":"P14*R11","v":6308},{"$f":"'App.2-FA Proposed REG Invest.'!H86","v":0},{"$f":"S14*T11","v":0},{"$f":"S14*U11","v":0}]
["WCA",0.13,null,null,{"$f":"(E13+E14)*$B$15","v":216.58000000000004},{"$f":"F14*$B$15","v":1057.42},null,{"$f":"(H13+H14)*$B$15","v":154.70000000000002},{"$f":"I14*$B$15","v":755.30000000000007},null,{"$f":"(K13+K14)*$B$15","v":159.12},{"$f":"L14*$B$15","v":776.88},null,{"$f":"(N13+N14)*$B$15","v":163.54},{"$f":"O14*$B$15","v":798.46},null,{"$f":"(Q13+Q14)*$B$15","v":167.96},{"$f":"R14*$B$15","v":820.04000000000008},null,{"$f":"(T13+T14)*$B$15","v":0},{"$f":"U14*$B$15","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E12+E15)","v":8447.4133333333339},{"$f":"SUM(F12+F15)","v":41243.253333333327},null,{"$f":"SUM(H12+H15)","v":22297.200000000001},{"$f":"SUM(I12+I15)","v":108862.8},null,{"$f":"SUM(K12+K15)","v":33689.596190476193},{"$f":"SUM(L12+L15)","v":164484.49904761903},null,{"$f":"SUM(N12+N15)","v":45130.563809523817},{"$f":"SUM(O12+O15)","v":220343.34095238097},null,{"$f":"SUM(Q12+Q15)","v":56612.007619047625},{"$f":"SUM(R12+R15)","v":276399.80190476187},null,{"$f":"SUM(T12+T15)","v":61402.380952380961},{"$f":"SUM(U12+U15)","v":299788.09523809527}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E16*$B$19","v":337.89653333333337},{"$f":"F16*$B$19","v":1649.730133333333},null,{"$f":"H16*$B$19","v":891.88800000000003},{"$f":"I16*$B$19","v":4354.5120000000006},null,{"$f":"K16*$B$19","v":1347.5838476190477},{"$f":"L16*$B$19","v":6579.3799619047613},null,{"$f":"N16*$B$19","v":1805.2225523809527},{"$f":"O16*$B$19","v":8813.7336380952383},null,{"$f":"Q16*$B$19","v":2264.4803047619052},{"$f":"R16*$B$19","v":11055.992076190476},null,{"$f":"T16*$B$19","v":2456.0952380952385},{"$f":"U16*$B$19","v":11991.523809523811}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E16*$B$20","v":4730.5514666666677},{"$f":"F16*$B$20","v":23096.221866666667},null,{"$f":"H16*$B$20","v":12486.432000000001},{"$f":"I16*$B$20","v":60963.168000000005},null,{"$f":"K16*$B$20","v":18866.173866666672},{"$f":"L16*$B$20","v":92111.319466666668},null,{"$f":"N16*$B$20","v":25273.115733333339},{"$f":"O16*$B$20","v":123392.27093333335},null,{"$f":"Q16*$B$20","v":31702.724266666672},{"$f":"R16*$B$20","v":154783.88906666666},null,{"$f":"T16*$B$20","v":34385.333333333343},{"$f":"U16*$B$20","v":167881.33333333337}]
["Deemed Equity",0.4,null,null,{"$f":"E16*$B$21","v":3378.9653333333335},{"$f":"F16*$B$21","v":16497.301333333333},null,{"$f":"H16*$B$21","v":8918.880000000001},{"$f":"I16*$B$21","v":43545.120000000003},null,{"$f":"K16*$B$21","v":13475.838476190478},{"$f":"L16*$B$21","v":65793.799619047611},null,{"$f":"N16*$B$21","v":18052.225523809528},{"$f":"O16*$B$21","v":88137.336380952387},null,{"$f":"Q16*$B$21","v":22644.803047619051},{"$f":"R16*$B$21","v":110559.92076190475},null,{"$f":"T16*$B$21","v":24560.952380952385},{"$f":"U16*$B$21","v":119915.23809523811}]
[]
["ST Interest",2.1600000000000001E-2,null,null,{"$f":"E19*$B$23","v":7.298565120000001},{"$f":"F19*$B$23","v":35.634170879999992},null,{"$f":"H19*$B$23","v":19.2647808},{"$f":"I19*$B$23","v":94.057459200000025},null,{"$f":"K19*$B$23","v":29.107811108571433},{"$f":"L19*$B$23","v":142.11460717714286},null,{"$f":"N19*$B$23","v":38.992807131428577},{"$f":"O19*$B$23","v":190.37664658285715},null,{"$f":"Q19*$B$23","v":48.912774582857153},{"$f":"R19*$B$23","v":238.80942884571428},null,{"$f":"T19*$B$23","v":53.051657142857152},{"$f":"U19*$B$23","v":259.01691428571434}]
["LT Interest",6.0728710462287103E-2,null,null,{"$f":"E20*$B$24","v":287.28029034614764},{"$f":"F20*$B$24","v":1402.6037705135441},null,{"$f":"H20*$B$24","v":758.28491363503656},{"$f":"I20*$B$24","v":3702.2145783357664},null,{"$f":"K20*$B$24","v":1145.7184102799679},{"$f":"L20*$B$24","v":5593.8016501904294},null,{"$f":"N20*$B$24","v":1534.8037278494733},{"$f":"O20*$B$24","v":7493.4534947944858},null,{"$f":"Q20*$B$24","v":1925.2655628561236},{"$f":"R20*$B$24","v":9399.8259833563661},null,{"$f":"T20*$B$24","v":2088.1769521492301},{"$f":"U20*$B$24","v":10195.216884022711}]
["ROE",9.2999999999999999E-2,null,null,{"$f":"E21*$B$25","v":314.24377600000003},{"$f":"F21*$B$25","v":1534.249024},null,{"$f":"H21*$B$25","v":829.45584000000008},{"$f":"I21*$B$25","v":4049.6961600000004},null,{"$f":"K21*$B$25","v":1253.2529782857146},{"$f":"L21*$B$25","v":6118.8233645714281},null,{"$f":"N21*$B$25","v":1678.8569737142861},{"$f":"O21*$B$25","v":8196.7722834285723},null,{"$f":"Q21*$B$25","v":2105.9666834285717},{"$f":"R21*$B$25","v":10282.072630857141},null,{"$f":"T21*$B$25","v":2284.1685714285718},{"$f":"U21*$B$25","v":11152.117142857143}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E23:E25)","v":608.82263146614764},{"$f":"SUM(F23:F25)","v":2972.4869653935439},null,{"$f":"SUM(H23:H25)","v":1607.0055344350367},{"$f":"SUM(I23:I25)","v":7845.9681975357671},null,{"$f":"SUM(K23:K25)","v":2428.0791996742537},{"$f":"SUM(L23:L25)","v":11854.739621938999},null,{"$f":"SUM(N23:N25)","v":3252.6535086951881},{"$f":"SUM(O23:O25)","v":15880.602424805915},null,{"$f":"SUM(Q23:Q25)","v":4080.1450208675524},{"$f":"SUM(R23:R25)","v":19920.708043059221},null,{"$f":"SUM(T23:T25)","v":4425.397180720659},{"$f":"SUM(U23:U25)","v":21606.350941165569}]
[]
["OM&A",null,null,null,{"$f":"E13+E14","v":1666.0000000000002},{"$f":"F14","v":8134},null,{"$f":"H13+H14","v":1190},{"$f":"I14","v":5810},null,{"$f":"K13+K14","v":1224},{"$f":"L14","v":5976},null,{"$f":"N13+N14","v":1258},{"$f":"O14","v":6142},null,{"$f":"Q13+Q14","v":1292},{"$f":"R14","v":6308},null,{"$f":"T13+T14","v":0},{"$f":"U14","v":0}]
["Amortization",null,null,{"$f":"D69","v":1166.6666666666667},{"$f":"D29*E$11","v":198.33333333333337},{"$f":"D29*F$11","v":968.33333333333337},{"$f":"E67+E68","v":3166.666666666667},{"$f":"G29*H$11","v":538.33333333333337},{"$f":"G29*I$11","v":2628.3333333333335},{"$f":"F67+F68","v":4857.1428571428569},{"$f":"J29*K$11","v":825.71428571428578},{"$f":"J29*L$11","v":4031.4285714285711},{"$f":"G67+G68","v":6595.2380952380954},{"$f":"M29*N$11","v":1121.1904761904764},{"$f":"M29*O$11","v":5474.0476190476193},{"$f":"H67+H68","v":8380.9523809523816},{"$f":"P29*Q$11","v":1424.761904761905},{"$f":"P29*R$11","v":6956.1904761904761},{"$f":"K67+K68","v":0},{"$f":"S29*T$11","v":0},{"$f":"S29*U$11","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E55","v":-55.459953777777791},{"$f":"F55","v":-270.77506844444446},null,{"$f":"H55","v":-139.78257015873012},{"$f":"I55","v":-682.46784253968201},null,{"$f":"K55","v":-180.87843461224494},{"$f":"L55","v":-883.11235722449021},null,{"$f":"N55","v":-204.4103975826369},{"$f":"O55","v":-998.00370584463883},null,{"$f":"Q55","v":-211.60653504991004},{"$f":"R55","v":-1033.1377887730921},null,{"$f":"T55","v":823.54377065111771},{"$f":"U55","v":4020.8313508260453}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E26:E30)","v":2417.6960110217037},{"$f":"SUM(F26:F30)","v":11804.045230282434},null,{"$f":"SUM(H26:H30)","v":3195.5562976096398},{"$f":"SUM(I26:I30)","v":15601.83368832942},null,{"$f":"SUM(K26:K30)","v":4296.9150507762952},{"$f":"SUM(L26:L30)","v":20979.055836143081},null,{"$f":"SUM(N26:N30)","v":5427.4335873030277},{"$f":"SUM(O26:O30)","v":26498.646338008894},null,{"$f":"SUM(Q26:Q30)","v":6585.3003905795467},{"$f":"SUM(R26:R30)","v":32151.760730476606},null,{"$f":"SUM(T26:T30)","v":5248.9409513717765},{"$f":"SUM(U26:U30)","v":25627.182291991616}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F32","v":11804.045230282434},null,null,{"$f":"I32","v":15601.83368832942},null,null,{"$f":"L32","v":20979.055836143081},null,null,{"$f":"O32","v":26498.646338008894},null,null,{"$f":"R32","v":32151.760730476606},null,null,{"$f":"U32","v":25627.182291991616}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F35/12","v":983.67043585686952},null,null,{"$f":"I35/12","v":1300.1528073607849},null,null,{"$f":"L35/12","v":1748.2546530119234},null,null,{"$f":"O35/12","v":2208.2205281674078},null,null,{"$f":"R35/12","v":2679.3133942063837},null,null,{"$f":"U35/12","v":2135.5985243326345}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,null,2019,null,null,2019]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E25","v":314.24377600000003},{"$f":"F25","v":1534.249024},null,{"$f":"H25","v":829.45584000000008},{"$f":"I25","v":4049.6961600000004},null,{"$f":"K25","v":1253.2529782857146},{"$f":"L25","v":6118.8233645714281},null,{"$f":"N25","v":1678.8569737142861},{"$f":"O25","v":8196.7722834285723},null,{"$f":"Q25","v":2105.9666834285717},{"$f":"R25","v":10282.072630857141},null,{"$f":"T25","v":2284.1685714285718},{"$f":"U25","v":11152.117142857143}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E29","v":198.33333333333337},{"$f":"F29","v":968.33333333333337},null,{"$f":"H29","v":538.33333333333337},{"$f":"I29","v":2628.3333333333335},null,{"$f":"K29","v":825.71428571428578},{"$f":"L29","v":4031.4285714285711},null,{"$f":"N29","v":1121.1904761904764},{"$f":"O29","v":5474.0476190476193},null,{"$f":"Q29","v":1424.761904761905},{"$f":"R29","v":6956.1904761904761},null,{"$f":"T29","v":0},{"$f":"U29","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D85*E$11","v":-666.40000000000009},{"$f":"-D85*F$11","v":-3253.6},null,{"$f":"-E85*H$11","v":-1755.4880000000001},{"$f":"-E85*I$11","v":-8570.9119999999984},null,{"$f":"-F85*K$11","v":-2580.6489600000004},{"$f":"-F85*L$11","v":-12599.63904},null,{"$f":"-G85*N$11","v":-3366.9970432000005},{"$f":"-G85*O$11","v":-16438.867916800002},null,{"$f":"-H85*Q$11","v":-4117.6372797440008},{"$f":"-H85*R$11","v":-20103.758483456004},null,{"$f":"-K85*T$11","v":0},{"$f":"-K85*U$11","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E46:E48)","v":-153.82289066666669},{"$f":"SUM(F46:F48)","v":-751.01764266666669},null,{"$f":"SUM(H46:H48)","v":-387.69882666666649},{"$f":"SUM(I46:I48)","v":-1892.882506666665},null,{"$f":"SUM(K46:K48)","v":-501.6816960000001},{"$f":"SUM(L46:L48)","v":-2449.3871040000013},null,{"$f":"SUM(N46:N48)","v":-566.94959329523817},{"$f":"SUM(O46:O48)","v":-2768.0480143238092},null,{"$f":"SUM(Q46:Q48)","v":-586.90869155352402},{"$f":"SUM(R46:R48)","v":-2865.4953764083875},null,{"$f":"SUM(T46:T48)","v":2284.1685714285718},{"$f":"SUM(U46:U48)","v":11152.117142857143}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
["Income Taxes Payable",null,null,null,{"$f":"E49*E51","v":-40.763066026666678},{"$f":"F49*F51","v":-199.01967530666667},null,{"$f":"H49*H51","v":-102.74018906666663},{"$f":"I49*I51","v":-501.61386426666627},null,{"$f":"K49*K51","v":-132.94564944000004},{"$f":"L49*L51","v":-649.08758256000033},null,{"$f":"N49*N51","v":-150.24164222323813},{"$f":"O49*O51","v":-733.53272379580949},null,{"$f":"Q49*Q51","v":-155.53080326168387},{"$f":"R49*R51","v":-759.35627474822275},null,{"$f":"T49*T51","v":605.30467142857151},{"$f":"U49*U51","v":2955.3110428571431}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E52/(1-E51)","v":-55.459953777777791},{"$f":"F52/(1-F51)","v":-270.77506844444446},null,{"$f":"H52/(1-H51)","v":-139.78257015873012},{"$f":"I52/(1-I51)","v":-682.46784253968201},null,{"$f":"K52/(1-K51)","v":-180.87843461224494},{"$f":"L52/(1-L51)","v":-883.11235722449021},null,{"$f":"N52/(1-N51)","v":-204.4103975826369},{"$f":"O52/(1-O51)","v":-998.00370584463883},null,{"$f":"Q52/(1-Q51)","v":-211.60653504991004},{"$f":"R52/(1-R51)","v":-1033.1377887730921},null,{"$f":"T52/(1-T51)","v":823.54377065111771},{"$f":"U52/(1-U51)","v":4020.8313508260453}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E54:E54)","v":-55.459953777777791},{"$f":"SUM(F54:F54)","v":-270.77506844444446},null,{"$f":"SUM(H54:H54)","v":-139.78257015873012},{"$f":"SUM(I54:I54)","v":-682.46784253968201},null,{"$f":"SUM(K54:K54)","v":-180.87843461224494},{"$f":"SUM(L54:L54)","v":-883.11235722449021},null,{"$f":"SUM(N54:N54)","v":-204.4103975826369},{"$f":"SUM(O54:O54)","v":-998.00370584463883},null,{"$f":"SUM(Q54:Q54)","v":-211.60653504991004},{"$f":"SUM(R54:R54)","v":-1033.1377887730921},null,{"$f":"SUM(T54:T54)","v":823.54377065111771},{"$f":"SUM(U54:U54)","v":4020.8313508260453}]
[]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
["Net Fixed Assets",null,null,2015,2016,2017,2018,2019,2020]
[null,"Enter applicable amortization in years:",42]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D64","v":98000},{"$f":"E64","v":168000},{"$f":"F64","v":240000},{"$f":"G64","v":314000},{"$f":"H64","v":390000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C85","v":98000},{"$f":"'App.2-FA Proposed REG Invest.'!D85","v":70000},{"$f":"'App.2-FA Proposed REG Invest.'!E85","v":72000},{"$f":"'App.2-FA Proposed REG Invest.'!F85","v":74000},{"$f":"'App.2-FA Proposed REG Invest.'!G85","v":76000},{"$f":"'App.2-FA Proposed REG Invest.'!H85","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D62:D63)","v":98000},168000,240000,314000,390000,390000]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D69","v":1166.6666666666667},{"$f":"E69","v":4333.333333333333},{"$f":"F69","v":9190.476190476189},{"$f":"G69","v":15785.714285714286},{"$f":"H69","v":24166.666666666668}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"E62/$C$61","v":2333.3333333333335},{"$f":"F62/$C$61","v":4000},{"$f":"G62/$C$61","v":5714.2857142857147},{"$f":"H62/$C$61","v":7476.1904761904761},{"$f":"I62/$C$61","v":9285.7142857142862}]
["Additions (half year)",null,null,{"$f":"D63/C61/2","v":1166.6666666666667},{"$f":"E63/C61/2","v":833.33333333333337},{"$f":"F63/C61/2","v":857.14285714285711},{"$f":"G63/C61/2","v":880.95238095238096},{"$f":"H63/C61/2","v":904.76190476190482},{"$f":"I63/C61/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D66+D68)","v":1166.6666666666667},{"$f":"SUM(E66:E68)","v":4333.333333333333},{"$f":"SUM(F66:F68)","v":9190.476190476189},{"$f":"SUM(G66:G68)","v":15785.714285714286},{"$f":"SUM(H66:H68)","v":24166.666666666668},{"$f":"SUM(I66:I68)","v":33452.380952380954}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D62-D66","v":0},{"$f":"D72","v":96833.333333333328},{"$f":"E72","v":163666.66666666666},{"$f":"F72","v":230809.52380952382},{"$f":"G72","v":298214.28571428574},{"$f":"H72","v":365833.33333333331}]
["Closing Net Fixed Assets",null,null,{"$f":"D64-D69","v":96833.333333333328},163666.66666666666,230809.52380952382,298214.28571428574,365833.33333333331,356547.61904761905]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D71:D72)/2","v":48416.666666666664},130250,197238.09523809524,264511.90476190479,332023.80952380953,361190.47619047621]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,2016,2017,2018,2019,2020]
[]
["Opening UCC",null,null,null,{"$f":"D86","v":94080},{"$f":"E86","v":153753.60000000001},{"$f":"F86","v":210573.31200000001},{"$f":"G86","v":264767.44704000006},{"$f":"H86","v":316546.05127680005}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D63","v":98000},70000,72000,74000,76000,0]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D78:D79)","v":98000},164080,225753.60000000001,284573.31200000003,340767.44704000006,316546.05127680005]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D79/2","v":49000},35000,36000,37000,38000,0]
["Reduced UCC",null,null,{"$f":"D80-D81","v":49000},129080,189753.60000000001,247573.31200000003,302767.44704000006,316546.05127680005]
["CCA Rate Class (to be entered)",null,47,{"$f":"C83","v":47},{"$f":"C83","v":47},{"$f":"C83","v":47},{"$f":"C83","v":47},{"$f":"C83","v":47},{"$f":"D83","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C84","v":0.08},{"$f":"C84","v":0.08},{"$f":"C84","v":0.08},{"$f":"C84","v":0.08},{"$f":"C84","v":0.08},{"$f":"D84","v":0.08}]
["CCA",null,null,{"$f":"D82*D$84","v":3920},{"$f":"E82*E$84","v":10326.4},15180.288,19805.864960000003,24221.395763200006,{"$f":"I82*I$84","v":25323.684102144005}]
["Closing UCC",null,null,{"$f":"D80-D85","v":94080},153753.60000000001,210573.31200000001,264767.44704000006,316546.05127680005,291222.36717465601]