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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   ","Kitchener-Wilmot Hydro Inc.",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-2019-0049",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 Nanninga, Vice President Finance & 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   ","519 749 6177",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   ","mnanninga@kwhydro.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Entegrus Powerlines Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"ENWIN Utilities Ltd."]
[null,null,null,"Test Year",2020,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":2019},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",2014,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,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"Kitchener-Wilmot Hydro Inc."]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is Kitchener-Wilmot Hydro Inc. an embedded distributor?"},null,null,null,"No",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"]

{"sheet":"Index","index":1,"n_rows":42,"n_cols":6,"rows_kept":42,"cut":false,"hidden":false,"merged":[[41,1,41,5]]}
[]
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[1,"LDC Information Sheet",null,null,20,"App.2-G: Service Reliability Indicators"]
[2,"Index",null,null,21,"App.2-H: Other Operating Revenue (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)"]
[3,"Cost of Service Application Flowchart",null,null,22,"App.2-I: Load Forecast CDM Adjustment Workform"]
[4,"List of Key References",null,null,23,"App.2-IA: Load Forecast Data Instructions"]
[5,"App.2-A: List of Requested Approvals",null,null,24,"App.2-IB:  Actual and Forecast Load and Customer Data"]
[6,"App.2-AA: Capital Projects Table",null,null,25,"App.2-JA: OM&A Summary Analysis (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE) "]
[7,"App.2-AB: Capital Expenditures (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,26,"App.2-JB: Recoverable OM&A Cost Driver Table"]
[8,"App. 2-AC: Customer Engagement Worksheet",null,null,27,"App.2-JC: OM&A Programs Table"]
[9,"App.2-B: General Accounting Instructions",null,null,28,"App.2-K: Employee Costs (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)"]
[10,"App.2-BA: Fixed Asset Continuity Schedule",null,null,29,"App.2-L: Recoverable OM&A Cost per Customer and per FTE"]
[11,"Appendix 2-BB: Service Life Comparison",null,null,30,"App.2-M: Regulatory Costs Schedule (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)"]
[12,"App.2-C_DepExp: Depreciation and Amortization Expense",null,null,31,"App.2-N: Shared Services and Corporate Cost Allocation"]
[13,"App.2-D: Overhead Expenses",null,null,32,"App.2-OA: Capital Structure and Cost of Capital"]
[14,"App.2-EA: Account 1575 PP&E Deferral Account (2015 IFRS Adopters) - CONTACT OEB STAFF IF TAB REQUIRED",null,null,33,"App.2-OB: Debt Instruments"]
[15,"App.2-EB: Account 1576 - Accounting Changes Under CGAAP (2012 Changes) - CONTACT OEB STAFF IF TAB REQUIRED",null,null,34,"App.2-Q: Cost of Serving Embedded Distributor(s)"]
[16,"App.2-EC: Account 1576 - Accounting Changes Under CGAAP (2013 Changes) - CONTACT OEB STAFF IF TAB REQUIRED",null,null,35,"App.2-R: Loss Factors"]
[17,"App.2-FA: Renewable Generation Connection Investment Summary (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,36,"App.2-S: Stranded Meter Treatment"]
[18,"App.2-FB: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,37,"App.2-Y: Transition to MIFRS Summary Impact - CONTACT OEB STAFF IF TAB REQUIRED"]
[19,"App.2-FC: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,38,"App.2-YA: One-Time Incremental IFRS Transition Costs - CONTACT OEB STAFF IF TAB REQUIRED"]
[null,null,null,null,39,"App.2-Z: Commodity Expense"]
[]
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["Note:","Appendices for the Tariff of Rates and Charges at Current and Proposed Rates, and for the Bill Impacts are now in a separate spreadsheet model. These appendices were formerly 2-Z and 2-W."]

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

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

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[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
["Projects",2014,{"$f":"D13-1","v":2015},{"$f":"E13-1","v":2016},{"$f":"F13-1","v":2017},{"$f":"BridgeYear - 1","v":2018},{"$f":"BridgeYear & \" Bridge Year\"","v":"2019 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2020 Test Year"}]
["Reporting Basis","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["System Access"]
["LRT Relocations",4775,7374,8596,2976.5,0,0,0]
["Roadway Relocations",1744,2822,2357,2339.23,1720,1550,1700]
["Underground Residential Distribution",3531,3406,2589,3086.2000000000003,3480,{"$f":"3708+600","v":4308},{"$f":"3708-600","v":3108}]
["Commercial, Industrial & Apartment Services",412,1142,734,1108.8,1161,1084,1209]
["Revenue Meters & Generation Connections",656,386.5,673,823.8,832,640,597]
["System Expansion - Customer Growth",8,12,895,592.26,119.6,0,0]
["Miscellaneous U/G Customer Connections",301,370,410,464.4,493,450,450]
["Miscellaneous O/H Customer Connections",51,108,578,278.45,198,0,0]
["Miscellaneous - Tx installed and Others",209,196,98,145,103,0,0]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B16:B28)","v":11687},15816.5,16930,11814.64,8106.6,8032,7064]
["System Renewal"]
["TS and DS Renewal",1669,600.29999999999995,1002,1010.5,701.54499999999996,1624.5,2004]
["Replacement of Pole Line Assets",1804,907,1570,2381.85,3017.0169999999998,2938,3404]
["Voltage Conversion",0,0,0,161.5,1175.2070000000001,1400,1375]
["Replacement of Primary Cables and Conduits",195,336,486,435.5,965.20899999999995,800,850]
["Rebuild Transformer Vaults & Pull Boxes",0,0,0,0,61.87,240,240]
["Network Transformer Replacement",96,167,182.5,295.7,363.51600000000002,192,192]
["Distribution Transformer Installation and Replacement",966,1167.5,1224.5,964,1209.5450000000001,1350,1350]
["Miscellaneous U/G plant replacements",91,130,133.69999999999999,98,184.12,0,0]
["Miscellaneous O/H plant replacements",0,14,17,29.899999999999636,50,0,0]
[]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B31:B45)","v":4821},{"$f":"SUM(C31:C45)","v":3321.8},{"$f":"SUM(D31:D45)","v":4615.7},5376.95,7728.0289999999995,8544.5,9415]
["System Service"]
["System Expansion to Supply New Developments - TS",0,-835,0,0,0,0,0]
["System Expansion to Supply New Developments - O/H",720,506,579.29999999999995,560.4,600.58399999999995,600,700]
["System Expansion to Supply New Developments - U/G",406,613,865,354.8,486.67599999999999,700,1700]
["Innovation and Reliability",211,110,424.8,503.4,377.29700000000003,800,800]
["Voltage Conversion - Reliability/Flexibility",168,389.3,483.79999999999995,0,0,0,0]
["Miscellaneous",40,55.700000000000045,67,39.200000000000045,5.4000000000000909,0,0]
[]
[]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B48:B60)","v":1545},{"$f":"SUM(C48:C60)","v":839},2419.8999999999996,1457.8,1469.9570000000001,2100,3200]
["General Plant"]
["Land & Buildings",725,273,254.5,1140.9000000000001,750,750,750]
["Office Equipment",58,64,37,53.4,108.7,70,70]
["IT/OT Systems",471,697,800.8,593.20000000000005,1165,{"$f":"5190-1100","v":4090},{"$f":"2335+2200","v":4535}]
["Vehicles",862,661,859.7,871.2,875,975,1000]
["Tools & Equipment",164,164,140.69999999999999,147.9,130.6,140,140]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B63:B72)","v":2280},{"$f":"SUM(C63:C72)","v":1859},2092.6999999999998,2806.6000000000004,3029.2999999999997,6025,6495]
["Miscellaneous"]
["Total",{"$f":"+B73+B61+B46+B29","v":20333},{"$f":"+C73+C61+C46+C29","v":21836.3},26058.3,21455.989999999998,20333.885999999999,24701.5,26174]
["Less Renewable Generation Facility Assets and Other Non-Rate-Regulated Utility Assets (input as negative)"]
["Total",{"$f":"+B75","v":20333},{"$f":"C75+C76","v":21836.3},26058.3,21455.989999999998,20333.885999999999,24701.5,26174]
[]
["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":32,"n_cols":8,"rows_kept":32,"cut":false,"hidden":false,"merged":[[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],[8,1,8,7],[33,5,33,7],[35,5,35,7],[37,5,37,7],[39,5,39,7],[9,1,9,7]]}
[" ",null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Kitchener-Wilmot Hydro Inc. is seeking the following approvals in this application:"}]
[]
[null,1,null,null,null,"Approval to charge distribution rate effective January 1, 2020 to recover a service revenue requirement of $48,771,171 which includes a revenue deficiency of $3,472,948 as detailed in Exhibit 6.  The schedule of proposed rates is in Exhibit 8."]
[]
[null,2,null,null,null,"Approval to adjust the Retail Transmission Rates - Network and connection as detailed in Exhibit 8"]
[]
[null,3,null,null,null,"Approval of proposed Loss Factors as detailed in Exhibit 8"]
[]
[null,4,null,null,null,"Approval to continue to use the Transformer Allowance and Primary Metering allowance for transformer losses most recently approved as part of the last Cost of Service application (EB-2013-0147). Listed in Appendix 8."]
[]
[null,5,null,null,null,"Approval of te rate riders for disposition of the Group 1 and Group 2 Deferral and Variance Accounts as detailed in Exhibit 9"]
[]
[null,6,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 presented in Exhibit 4 and 9 of this Application"]
[]
[null,7,null,null,null,"Approval to increase the Service Charge \"Meter Removal without Authorization\" detailed in Exhibit 8"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
["First year of Forecast Period:"]
[{"$f":"TestYear","v":2020}]
["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,{"$f":"E14-1","v":2011},null,null,{"$f":"H14-1","v":2012},null,null,{"$f":"K14-1","v":2013},null,null,{"$f":"N14-1","v":2014},null,null,{"$f":"Q14-1","v":2015},null,null,{"$f":"T14-1","v":2016},null,null,{"$f":"W14-1","v":2017},null,null,{"$f":"Z14-1","v":2018},null,null,{"$f":"AC14-1","v":2019},null,null,{"$f":"A12","v":2020},{"$f":"AC14+1","v":2021},{"$f":"AD14+1","v":2022},{"$f":"AE14+1","v":2023},{"$f":"AF14+1","v":2024}]
[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,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},10296,11687,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":0.13510101010101011},12255,15817,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":0.29065687474500201},11468,16918,{"$f":"IF(ISERROR((R17-Q17)/Q17),\"--\",(R17-Q17)/Q17)","v":0.47523543773979771},8866,11815,{"$f":"IF(ISERROR((U17-T17)/T17),\"--\",(U17-T17)/T17)","v":0.33261899390931648},7465,8107,{"$f":"IF(ISERROR((X17-W17)/W17),\"--\",(X17-W17)/W17)","v":8.6001339584728734E-2},{"$f":"7432+600","v":8032},null,{"$f":"IF(ISERROR((AA17-Z17)/Z17),\"--\",(AA17-Z17)/Z17)","v":-1},{"$f":"7665-600","v":7065},7767,7818,7717,7767]
["System Renewal",null,null,{"$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":"--"},5970,4821,{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":-0.19246231155778895},4791,3322,{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":-0.3066165727405552},4805,4616,{"$f":"IF(ISERROR((R18-Q18)/Q18),\"--\",(R18-Q18)/Q18)","v":-3.9334027055150884E-2},7539,5377,{"$f":"IF(ISERROR((U18-T18)/T18),\"--\",(U18-T18)/T18)","v":-0.28677543440774639},8159,7728,{"$f":"IF(ISERROR((X18-W18)/W18),\"--\",(X18-W18)/W18)","v":-5.2825101115332763E-2},8545,null,{"$f":"IF(ISERROR((AA18-Z18)/Z18),\"--\",(AA18-Z18)/Z18)","v":-1},9415,10350,10650,11400,11500]
["System Service",null,null,"--",null,null,"--",null,null,"--",1520,1545,1.6447368421052631E-2,1620,839,-0.48209876543209879,3050,2420,-0.20655737704918034,2630,1548,-0.41140684410646389,2350,1476,-0.37191489361702129,2100,null,-1,3200,3200,2800,2300,2300]
["General Plant",null,null,"--",null,null,"--",null,null,"--",3150,2280,-0.27619047619047621,1920,1859,-3.1770833333333331E-2,2229,2105,-5.5630327501121582E-2,3760,2807,-0.25345744680851062,5465,3030,-0.4455626715462031,{"$f":"7125-1100","v":6025},null,-1,{"$f":"4295+2200","v":6495},3275,3565,3500,3480]
["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},"--",{"$f":"SUM(K17:K20)","v":20936},{"$f":"SUM(L17:L20)","v":20333},-2.8802063431410011E-2,{"$f":"SUM(N17:N20)","v":20586},{"$f":"SUM(O17:O20)","v":21837},6.0769454969396675E-2,21552,26059,0.20912212323682258,22795,21547,-5.4748848431673609E-2,23439,20341,-0.1321728742693801,24702,0,-1,26175,24592,24833,24917,{"$f":"SUM(AG17:AG20)","v":25047}]
["Capital Contributions",null,null,"--",null,null,"--",null,null,"--",{"$f":"-20936+17154","v":-3782},-6698,0.77102062400846116,null,-9460,"--",null,-8951,"--",null,-6243,"--",null,-4697,"--",-4000,null,-1,-4000,-4000,-4000,-4000,-4000]
["Net Capital Expenditures",null,null,"--",null,null,"--",null,null,"--",{"$f":"+K21+K22","v":17154},{"$f":"+L21+L22","v":13635},-0.20514165792235048,null,{"$f":"+O21+O22","v":12377},"--",null,{"$f":"+R21+R22","v":17108},"--",null,{"$f":"+U21+U22","v":15304},"--",null,{"$f":"+X21+X22","v":15644},"--",null,{"$f":"+AA21+AA22","v":0},"--",{"$f":"+AC21+AC22","v":22175},{"$f":"+AD21+AD22","v":20592},{"$f":"+AE21+AE22","v":20833},{"$f":"+AF21+AF22","v":20917},{"$f":"+AG21+AG22","v":21047}]
["System O&M",null,null,"--",null,null,"--",null,null,"--",11280,10116,-0.10319148936170212,null,9377,"--",null,9498,"--",null,10625,"--",null,11811,"--",12576,null,-1,12427,12427,12427,12427,12427]
[]
["Notes to the Table:"]
["1. Historical “previous plan” data is not required unless a plan has previously been filed. However, use the last Board-approved, at least on a Total (Capital) Expenditure basis for the last cost of service rebasing year, and the applicant should include their planned budget in each subsequent historical year up to and including the Bridge Year."]
["2. Indicate the number of months of 'actual' data included in the last year of the Historical Period (normally a 'bridge' year):"]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. historical budgets by category"]
[]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
[]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]

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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System Service",2010,{"$f":"'App.2-AB_Capital Expenditures'!B19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"General Plant",2010,{"$f":"'App.2-AB_Capital Expenditures'!B20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Total Expenditure",2010,{"$f":"'App.2-AB_Capital Expenditures'!B21","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Capital Contributions",2010,{"$f":"'App.2-AB_Capital Expenditures'!B22","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Net Capital Expenditures ",2010,{"$f":"'App.2-AB_Capital Expenditures'!B23","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System O&M",2010,{"$f":"'App.2-AB_Capital Expenditures'!B24","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C24","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System Access",2011,{"$f":"'App.2-AB_Capital Expenditures'!E17","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F17","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System Renewal",2011,{"$f":"'App.2-AB_Capital Expenditures'!E18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System Service",2011,{"$f":"'App.2-AB_Capital Expenditures'!E19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"General Plant",2011,{"$f":"'App.2-AB_Capital Expenditures'!E20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Total Expenditure",2011,{"$f":"'App.2-AB_Capital Expenditures'!E21","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Capital Contributions",2011,{"$f":"'App.2-AB_Capital Expenditures'!E22","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Net Capital Expenditures ",2011,{"$f":"'App.2-AB_Capital Expenditures'!E23","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System O&M",2011,{"$f":"'App.2-AB_Capital Expenditures'!E24","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F24","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System Access",2012,{"$f":"'App.2-AB_Capital Expenditures'!H17","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I17","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System Renewal",2012,{"$f":"'App.2-AB_Capital Expenditures'!H18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"System Service",2012,{"$f":"'App.2-AB_Capital Expenditures'!H19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"General Plant",2012,{"$f":"'App.2-AB_Capital Expenditures'!H20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I20","v":0}]
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["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."]
["Enhanced Customer Engagement - Distribution System Plan & Cost of Service Rate Application"]
["Stakeholder Intervenor OEB Workshop","KWHI engaged Innovative Research Group (IRG) to support enhanced customer engagement outreach for its Cost of Service Rate Application, and together KWHI and IRG developed a workbook that explained what is in KWHI's proposed plan, the cost pressures that drive KWHI's decision-making process, and the choices customers have that can help inform KWHI's plans. A technical conference with key stakeholders, including Intervenors and Board Staff was held on July 17, 2018. KWHI presented their draft Cost of Service Customer Engagement Plan including the draft customer workbook  In addition, an overall review of proposed Cost of Service Plan with timelines was presented, for feedback.                                                                                                                       \nFINDINGS: KWHI considers two key outcomes from the meeting, to be (i) improved clarity and (ii) better transparency of information for our customers.  The Consideration Document summarizes the discussions at the workshop.   Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15.","ACTIONS based on OEB Staff and Intervenor feedback: KWHI considered the discussions and specific recommendations from the stakeholder workshop to be extremely valuable. A Consideration Document was created identifying 40 specific recommendations made by OEB staff, Intervenors, and customers to improve clarity and shorten the content. KWHI adopted 30 of the 40 recommendations. The decision to exclude the remaining 10 recommendations were made in an effort to keep the workbook to a manageable size. The changes and recommendations were incorporated into all customer engagement collateral throughout the customer engagement outreach. Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15.                                                                                                                                                            "]
["Testing Work Book Focus Groups  ","Two workbook testing focus groups were held on July 18, 2018; one group of residential customers, and one group of small business customers. The purpose of the testing focus groups was  to gauge whether the draft workbooks provided an appropriate amount of background information so that customers could provide an informed opinion of KWHI's proposed capital spending plan.  The draft content was also used to capture what the customers stated needs and expectations were, and to ensure the informational content was understood. \nFINDINGS:  Customer feedback said the workbook was too long and the amount of information in some areas was overwhelming.  Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on customer feedback: Customer feedback to shorten the workbook and improve clarity was captured and incorporated into a revised workbook and included in the Consideration Document. "]
["Residential & Small Commercial  Customer Focus Groups","On September 19 & 20, KWHI held 4  focus groups, each moderated by IRG. The focus groups were divided, one with a group of residential customers,  one with a group of small business customers, and two with medium and large-use customers. The content presented in the focus groups was customized to each rate class and based on the content of the final workbook to educate and inform customers about the utility, KWHI's role as an electricity distributor, share proposed capital plans, and the rate impact of the proposed plan for the respective rate class. The purpose was to  listen and assess genuine customer stated preferences and priorities, gauge customer reaction to rate changes, inform subsequent phases of the consultation, and assess the range of views held by KWHI customers regarding the proposed distribution system plan and overall business plan. 14 residential and small business customers were randomly recruited and participated and received a financial incentive for their time commitment. 37 medium and large-use customers were invited to attend based on their consumption and did not receive financial incentive.                           \nFINDINGS: Customers appreciate low rates, but not at the expense of reliability, conservation programs, or customer service.\nCustomers are interested in new technology investments, but not at undue expense. EV charging stations were raised frequently as an area of potential investment.\n\nCustomers have a long memory when it comes to negative experiences.\nCustomers appreciate ongoing and proactive communications.\nCustomers are split when it comes to KWHI's investment in a new CIS. Some see value in including value-add features now, and some feel these features are not necessary or worth the investment. \nOverall, focus group participants were supportive of KWHI's capital investment plan as it was presented. \nRefer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on Cost of Service Customer Engagement feedback: While the feedback obtained during the focus groups is not a representative sample, KWHI appreciates the candor of customers in each of these rate classes. KWHI will continue to take a prudent approach to investment to minimize the impact to rates, and is exploring ways to enhance its customer service offerings based on the feedback from the both the focus groups, the online survey, and the representative sample groups in the telephone survey. For the larger commercial customers, KWHI values the importance these organizations have in our communities and is considering options that will satisfy their need for more specialized care, including the potential for dedicated key account customer service. KWHI also used these customers' desire for proactive communications to update customer contact information and ensure they are notified on important issues. In the small business focus groups, some customers were not aware of the incentives and support available through KWHI. KWHI has followed up with increased promotion of its services to this market in an attempt to build stronger awareness.                                                                                                                              "]
["Online Workbook Survey (residential/small commercial customers)","An Online Workbook/Survey was created and accessible  for all KWHI customers from October 12 to November 11, 2018, and customers were offered the chance to win one of five $100 on-bill credits for their participation.                                                                                                                                                                                 \nFINDINGS: 1,749 people completed the online survey and shared their thoughts on KWHI's plans for 2020-2024. \nKWHI's approach to capital spending: 34% of respondents feel KWHI should keep it's spending cap, 43% of respondents feel KWHI should not cap spending.\nKWHI's Pole Replacement program: 52% of respondents are willing to pay more for KWHI to accelerate its pole replacement plan, and 31% would like to see KWHI stick with its proposed pace.\nKWHI's Power Transformer Replacement Plan: 50% of online survey respondents are willing to pay an additional $0.20 per month annual so KWHI can accelerate its transformer replacement plan and 37% would like KWHI to stick with its proposed plan.\nKWHI's spending on automated switches: 45% of respondents feel KWHI should invest in automated switches now, and 46% KWHI should keep rate increases down by modernizing as part of the normal replacement of aging equipment.   \nKWHI's spending on vehicles and equipment: 25% of online survey respondents said KWHI should find ways to make do with the business equipment it already has, and 67% said KWHI should make the investments necessary to ensure \nstaff have the equipment they need to manage the system efficiently and reliably.\nCIS: 56% of online survey respondents said KWHI should stick with the basic CIS solution, and 35% said KWHI should invest in the enhanced CIS solution for an additional $0.46 per month.\nOverall plan: 31% of survey respondents feel KWHI should improve service, even if that means an increase exceeding the proposed $2.36 per month, and 51% feel KWHI should stick with its proposed plan.        \nRefer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15   ","ACTIONS based on online Cost of Service Customer Engagement feedback:\nKWHI's approach to capital spending: KWHI will maintain its approach to spending, which means it will not exceed its annual budgets, mandatory system access projects excluded, and instead adjust spending within the different spending categories if more or less investment is required in one area each year. \nKWHI's Pole Replacement program: KWHI will accelerate its pole replacement program modestly in response to customer preference while minimizing rate impact.\nKWHI's Power Transformer Replacement Plan: In response to customer preference, KWHI will prioritize its power transformer replacement plan to ensure that the replacement program is not deferred.\nKWHI's spending on automated switches: KWHI will make no change to its plans for installation of automated switches, which already included increased spending over historical years.  \nKWHI's spending on vehicles and equipment: KWHI will maintain its current approach to spending on vehicles and equipment.\nCIS: KWHI will respond to customer preference by investing in a reasonably-priced core CIS that meets the needs of the business. KWHI believes that the proposed enhanced features will provide long-term benefits for our customers. Some of the proposed enhanced features will be revisited at a later date and evaluated to determine if they can be implemented with little or no impact on customer rates. \nOverall plan: KWHI will adjust its plans slightly to incorporate      \ncustomer preferences in specific areas, while working to minimize rate impact.                                                                                                                                                                                                                                                                                              "]
["Residential & Small Commercial Customer Telephone Survey","IRG conducted a a representative sample telephone survey of residential and small business customers based on the workbook and online survey from October 31, 2018 through November 14, 2018. 511 residential and 204 small business customers provided feedback for a total 715 customers.                                                                                                                                                                              FINDINGS:  \nKWHI's approach to capital spending: 62% of residential and 66% of small business respondents believe KWHI should keep spending levels consistent year over year, even if that means deferring investments to other years to lessen the impact of any bill increase, and 27% of residential and 19% of small business respondents feel KWHI should not cap spending and defer investments.\nKWHI's Pole Replacement program: 50% of residential and 35% of small business respondents are willing to pay more for KW Hydro to accelerate its pole replacement plan, and 30% of residential and 40% of small business respondents would like to see KWH stick with it's proposed pace.\nKWHI's Power Transformer Replacement Plan: 43% of residential and 31% of small business respondents would like to see KWHI  accelerate its transformer replacement plan, and 41% of residential and and 49% of small business respondents would like KWHI to stick with its proposed plan.\nKWHI's spending on automated switches: 43% of residential and 31% of small business respondents feel KWHI should invest in automated switches now, and 45%  \nof residential and 53% of small business respondents feel KWHI should keep rate increases down by modernizing as part of the normal replacement of aging equipment.   \nKWHI's spending on vehicles and equipment:This question was excluded from the telephone survey in an effort to keep it as short as possible.\nCIS: 70% of residential and 75% of small business respondents said KWHI should stick with the core CIS solution, and 24% of residential and 20% of small business respondents said KWHI should invest in the enhanced CIS solution.\nOverall plan: 26% of residential and 13% of small business survey respondents feel KWHI should improve service, even if that means an increase exceeding the one being proposed, and 51% of residential and 49% of small business respondents feel KWHI should stick with its proposed plan. 36% of small business customers feel KWHI should keep the increase below what is being proposed.\nRefer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on telephone survey Cost of Service Customer Engagement feedback:\nKWHI's approach to capital spending: KWHI will maintain its approach to spending, which means it will not exceed its annual budgets, mandatory system access projects excluded, and instead adjust spending within the different spending categories if more or less investment is required in one area each year. \nKWHI's Pole Replacement program: KWHI will accelerate its pole replacement program modestly in response to customer preference while minimizing rate impact.\nKWHI's Power Transformer Replacement Plan: In response to customer preference, KWHI will prioritize its power transformer replacement plan to ensure that the replacement program is not deferred.\nKWHI's spending on automated switches: KWHI will make no change to its plans for installation of automated switches, which already included increased spending over historical years.  \nKWHI's spending on vehicles and equipment: KWHI will maintain its current approach to spending on vehicles and equipment.\nCIS: KWHI will respond to customer preference by investing in a reasonably-priced core CIS that meets the needs of the business. KWHI believes that the proposed enhanced features will provide long-term benefits for our customers. Some of the proposed enhanced features will be revisited at a later date and evaluated to determine if they can be implemented with little or no impact on customer rates. \nOverall plan: KWHI will adjust its plans slightly to incorporate \ncustomer preferences in specific areas, while working to minimize rate impact.    "]
["ONGOING CUSTOMER ENGAGEMENT"]
["Surveys"]
["Review of bi-annual Customer Satisfaction Survey Results","On a bi-annual basis, KWHI engages UtilityPULSE to survey its customers to assess their satisfaction with the service KWHI provides, and tracks the results year over year to analyze trends and determine where improvement is needed. In the 10 years the utility has been undertaking these surveys, KWHI has consistently exceeded industry standards as regulated by the Ontario Energy Board, as well as National and Provincial standards in many key areas. In 2015, KWHI identified 6 key areas where satisfaction levels were beneath its standards of service, including: Quickly handles outages and restores power; Makes electricity safety a top priority; and customer service measurements including: Deals professionally with customers' problems; Time it took to contact someone, helpfulness, knowledge and courtesy of the staff that helped you.","To improve performance in these areas, KWHI undertook the following: \nQuickly handles outages and restores power: To improve outage restoration and help customers get timely and relevent information about outages, in 2016, KWHI introduced its Outage Management System (OMS). The OMS allows Control Room operators to identify the location of the problem in the distribution system, the number of customers impacted and dispatch a crew to that location, improving restoration times. It also pushes real-time updates to a publicly-facing outage map, providing customers with information about the affected area, cause of the outage, and estimated times of restoration. In addition, Communications staff provide information about outages to more than 6,600 followers on Twitter, which are often retweeted and picked up by local media, amplifying the reach of the messages. The outage map and OMS have proven successful, with 2017 survey results showing a 3% improvement in customer satisfaction scores in the category of \"Provides consistent, reliable electricity\" and a 4% improvement in \"Quickly handles outages and restores power.\" \nDetails about KWHI's response to safety findings are provided in the results of the bi-annual safety survey provided in the next section, but efforts have resulted in an improvement in safety scores of 4% in 2017 over 2015 results. \nTo improve results in the  customer service areas identified, KWHI undertook improved training for its customer service staff using courses available through MEARIE and customer service best practices. Part of the training included \"Bridges Out of Poverty,\" a program delivered by Dufferin-Wellington-Guelph Public Health. Bridges Out of Poverty gave customer service staff additional perspective of those living in poverty, and how to communicate with them more effectively to improve service and relationships.  Success will be assessed when the next Customer Satisfaction Survey is conducted in 2019. \nCustomers also expressed interest in more self-serve options, so in response, KWHI introduced online move in/move out/account update forms, pre-authorized payment, paperless billing. KWHI also launched My Account, an online portal that allows customers to manage their electricity accounts, view current and past bills, and monitor electricity consumption. As of December, 2018, more than 13,000 customers have registered for My Account, and there have been more than 32,000 logins for commercial and residential customers since January 1, 2017.  KWHI continues to explore ways to improve the My Account experience for customers. \n"]
["Review of bi-annual Public Awareness of Safety Survey Results","In 2016 and 2018, KWHI engaged UtilityPULSE to conduct a bi-annual survey to assess public awareness of the risks associated with electricity. KWHI reviews the results of these surveys closely and comes up with action plans to address gaps in public understanding of the risks associated with electricity. While KWHI's Public Safety Awareness Index score remained unchanged at 83% in 2016 and 2018, there were improvements in awareness in some key areas: Regarding the importance of calling for an underground locate (49.6% definitely would call in 2016, 52.2% definitely would call in 2018), the impact of touching an overhead powerline (93.5% said it was very dangerous in 2016, in 2018, 96.7% said it was very dangerous), dangers of tampering with electrical equipment (87.9% said it was very dangerous in 2016; 88.6% said it was very dangerous in 2018). There were decreases in awareness in a couple of areas, including proximity to an overhead powerline (20.8% were aware they needed to remain 3-6 metres away from an overhead powerline in 2016 versus 16.7% in 2018) and what to do if powerlines fall on your vehicle when you are inside (in 2016, 90.7% said stay in your car until the hydro could be turned off versus 88.7% in 2018). \nFurther, with an eye to improving safety communications efforts, in 2018, KWHI, as a member of the GridSmartCity Partnership, supplemented the standard safety questions with some regarding where the public find information related to electrical safety, and how many actively speak to their children about electrical safety. This revealed that 24% of survey respondents had school aged children at home, and of that 24%, only  51% claimed to have had conversations with their children about electrical safety.","Electricity safety is one of KWHI's key priorities. To improve customer awareness of electricity safety, KWHI introduced a series of 11 videos to help educate customers on what they need to do to ensure the safety of themselves and their loved ones around electricity. Topics of the videos include \"How Electricity Hurts\", \"Powerline Car Safety,\" \"Look Up and Look Out for Overhead Powerlines\", \"Emergency Preparedness\", and \"Call Before You Dig.\" In addition, in 2017, KWHI led the introduction of a series of six more safety videos featuring Lucky the Squirrel, a squirrel who finds himself getting into trouble because he isn't aware of the hazards of electricity, and what he can do to ensure he stays safe in future. Lucky helps people learn about the importance of calling for a free underground cable locate before you dig, limits of approach for both overhead and downed power lines, what to do if a power line falls on your car, the dangers of equipment inside padmount transformers and on a power line. 45 utilities and the ESA partnered on payment for the development of the videos, helping keep costs low and amplifying the messages across Ontario. Collectively, the videos on KWHI's YouTube channel have been viewed more than 13,000 times, and are used in KWHI's electrical safety school program, which is delivered for no charge to more than 1,000 Grade 5 and 6 students each year in Kitchener and Wilmot. They are also run at every Kitchener Rangers Ontario Hockey League home game, resulting in approximately 188,000 views as of February, 2019.\nKWHI also actively uses radio, print, and social media to promote electrical safety messages and the videos, providing seasonally and topically relevant tips and information to more than 6,600 followers. The inclusion of the supplementary questions supplied by the GridSmartCity Communications Committee revealed that 56.6% of respondents get their electrical safety information via online searches (31.2%) or from their local electricity distributor website (25.4%). By comparing these results with website analytics provided by Google Analytics, KWHI identified that hits to safety pages are low, but there are regular, easily identifiable spikes in site visits during outages. KWHI used this information to enhance its outages pages to include links to safety information and the videos. "]
["Outage Communications Survey","Following the ice storm in 2013, KWHI recognized the need to improve communication with customers during outages to provide updates on restoration efforts, including regular and timely updates,  areas impacted, and estimated time to restore power, as well as safety information. The addition of a Communications Specialist in 2015 helped improve communications during outages, but with an eye to continuous improvement, following the ice storm in the spring of 2016, KWHI decided to benchmark customer expectations when it comes to outage communications through an outage communications survey. The survey was promoted on Twitter and KWHI's website, as well as being sent via email directly to any customers who called the call centre during the outage. More than 300 people responded to the survey, with 40% reporting they went to KWHI's website for outage updates, 30% from social media, and 23% from KWHI's call centre.  The remaining respondents got information from news outlets and other sources. Overall, respondents were satisfied with KWHI's online communications during the outage, though there were suggestions made for improvement. 26% of suggestions made were for more timely updates - KWHI's Communications Specialist signed off for the evening after midnight, and customers expressed frustration that there were no updates after that time. 20% of suggestions were to add staff to the call centre during outages, and 12% wanted 24-hour updates. KWHI also asked respondents where the first place is they would go to get information about outages. Close to a third of respondents said they would go to KWHI's website, followed very closely by local news outlets (28% and 27% respectively). 20% of respondents said they would go to Twitter, 16% said they would call KWHI's call centre, and 9% chose \"other.\" ","In response to feedback from the survey, KWHI launched an outage map in September, 2016. The link to KWHI's outage map is available on KWHI's website landing page and is updated directly from KWHI's OMS system, providing customers with information about areas impacted, the cause of the outage if known, a high-level status of repair (Under investigation, Crews responding, etc), and the ETR. In addition, for large, extended outages (>3,000 customers, 1 hour or more), KWHI posts an alert on its website to notify customers that we are aware of the outage and are responding, ETR if available, and providing a link to our  outage map. KWHI also uses Twitter to provide outage updates and safety information. KWHI tweets are typically picked up  and shared by local media outlets, amplifying the messages.  \nWhile 24-hour updates on social media are not an option for KWHI's communications team, the utility does make every effort to ensure that updates are made as frequently as possible, often tweeting late into the night. If severe weather is in the forecast, the communications team convenes ahead of time to develop a response plan to ensure appropriate staffing is available to provide updates. When necessary, if outages are still active and KWHI's communications team has to step away from social media for rest, a tweet is \"pinned\" to the KWHI Twitter feed advising that live updates have stopped for the night, when they will resume, and providing a link to the outage map. \nKWHI is planning another survey to gather customer feedback on outage communications following the next large outage. KWHI also introduced a Crisis Communications Plan in 2018 to help guide communications in the event of a crisis, which includes outages. The introduction of this Crisis Communications Plan will help ensure that processes are in place and can be executed by any authorized personnel in the company, providing a high, consistent level of service and messaging for customers. \n"]
["Commercial Customer Meetings","Business customers appreciate on-site visits to ask questions related to their bill, and are looking for ways to  reduce their electricity bills through energy efficiency. Recognizing this, KWHI saw an opportunity to assist customers with billing and energy literacy information providing information and programs that will assist customers with reducing hydro bills. In addition, many commercial customers rely heavily on peer-to-peer groups and industry partners to help them identify project opportunities.","In 2018, the CDM Team held over 100 on-site customer meetings to provide advice and insight on opportunities for businesses to manage their energy use.  The Small Business lighting program and Business Refrigeration Incentive, both aimed to help support small business customers were provided over 300 site visits offering a proposal on how they can lower their electricity bills. Ongoing proactive outreach via site visits helped raise awareness of conservation programs and energy reducing services. To help address commercial customers' need for peer-to-peer learning, KWHI has twice hosted the Save On Energy Building Operators Certification course, giving customers the opportunity to learn and share best practices, many going on to apply what they have learned in their own facilities. "]
["Online"]
["Corporate Website  (kwhydro.ca)",null,"                                                                                                                                                                                                                                                                                                                             "]
["Review of website analytics assess customer use of website","Recognizing that KWHI's website is it's first point of contact for many customers, KWHI pays close attention to data analytics about how customers are using the site to ensure relevant information is available and to provide customers with the most seamless experience possible. The data points KWHI pays closest attention to are: the number of visitors, landing pages, top pages visited, and exit pages, search terms customers use to find information on the website, the devices visitors are using to access the site, \"bounce rates\" to determine which pages could be causing customers the most frustration or which provide irrelevant information. KWHI supplements the data it gleans from website statistics with anecdotal feedback received from customer service staff as well as comments from the interior pages of My Account. \nReview of this information revealed that customers were struggling to find the login page for My Account, looking for information about electricity rates, and payment options.\nWithin My Account, customers wanted to be able to access more than 12 months past electricity bills, and an easy way to track bills, payments, and current account status.\nUsing this information, KWHI identified opportunities to make it easier for customers to login to My Account and more prominently provide information customers are looking for most often.","To address some of the challenges customers have when navigating KWHI's website, the utility did the following:\nChanged the name of the My Account landing page link from \"View Electricity Use Online\" to \"Login to My Account Online\" to make it more clear to customers what the link is for. Also moved the link in to the top of the \"Residential\" and \"Commercial\" menus so they will be the first items visitors find. \nChange the name of the \"Billing\" menu, which also includes rates pages, to \"Billing & Rates\" to help customers find the information more easily. \nWorked with SilverBlaze, the company that hosts KWHI's My Account online portal, to add up to 24 months of past bills and to improve the My Account dashboard to show billing and payment activity and display the information more prominently. The improvements to the dashboard are still pending roll out to ensure absolute security of customer data, but are anticipated to be rolled out in 2019/2020.\n"]
["My Account Online","KWHI's customer portal, My Account, allows customers provide feedback on features they would like to see or features that aren't working the way they believe they should. As of December 3, 2018, approximately 13,000 customers have registered for My Account, and there have been more than 32,000 logins for commercial and residential customers since January 1, 2017. KWHI Communications and IT team routinely review the feedback provided on the internal pages of My Account in an effort to respond to this feedback in a timely basis. \nReview of this feedback revealed that on the landing page dashboard of My Account, customers wanted an easy way to see what they currently owe, billing and payment history, access to past bills, consumption information, a way to compare bills and consumption over a period of time.","To address the issues identified with My Account, KWHI Worked with SilverBlaze, the company that hosts KWHI's My Account online portal, to add up to 24 months of past bills and to improve the My Account dashboard to show billing and payment activity and display the information more prominently. The improvements to the dashboard are still pending roll out to ensure absolute security of customer data, but are anticipated to be rolled out in 2019/2020. In 2019, KWHI will continue to explore ways to improve the My Account experience for customers, including making it easier for customers to register their accounts for My Account and ebilling at the time they open their account, and to provide tools and resources within My Account that customers who use the service find valuable.\n"]
["Online Web Forms","On an annual basis, KWHI serves approximately 45,900 customers at its customer service counter. The top two reasons a customer comes to KWHI’s customer service counter are to open up a new account, or to make a payment.  Customer satisfaction scores indicated that customers prefer to use online, self-serve tools, and through Google Analytics, KWHI determined that many customers were accessing the website from the Customer Forms page, suggesting that there is a strong desire to complete applications online and that customers are specifically looking for web forms. Analysis also revealed that nearly 75% of all customer forms are accessed using a mobile device. ","In 2015, KWHI launched an updated website and included more self-serve options for customers, including digital forms and flexible options to provide new account details. In 2016, KWHI introduced mobile-responsive forms to allow customers flexible options for opening, closing, and updating their account information.  In 2017 , KWHI launched a new online platform called “FormBuilder” that allows the utility to create forms that are both accessible and optimized for mobile use. Since being launched, web access to online forms has consistently been one of the most-used features on the website, with approximately 55,000 views and more than 30,000 forms completed and submitted, and continuing to grow. "]
["Direct, person-to-person engagement"]
["Customer Service","In 2015, KWHI began taking a close look at its customer interactions in an effort to provide a seamless, effortless experience for its customers. KWHI customers can reach KWHI customer service through walk-ins at its service centre, over the telephone, and via email. \nThe top two reasons a customer visits KWHI in person is to set up a new account or to pay a bill. \nThe top two reasons a customer calls KWHI customer service is bill inquiries (including high bills) and for outage updates. \nIn keeping with KWHI's efforts to continually enhance its customer service offering, in 2017, KWHI's Communications Staff began hosting roundtable meetings with Customer Service Staff to discuss the most frequent customer complaints they receive in an effort to improve the service and options to address those customer concerns. The complaints were tracked and broken down into categories, including if the resolution timeline was a short-term, mid-term, or long-term proposition.\n23 unique issues were identified throughthe roundtables.The top three were related to KWHI's processes (39%), My Account customer portal (17%), and online forms (13%). \nWhen it came to processes, there were inefficiencies identified with respect to account set up and management, including forms that required customer service representatives to follow up with the customer, customers to wait until they receive their first bill to be able to sign up for My Account and paperless billing, and the timing of automatic reminder calls for past due accounts.\nWhen it came to KWHI's My Account customer portal, customer service staff reported that customers found it confusing and often tried to create a login when they really wanted to set up a new account or update account information, which is not an option through My Account.\nWhen it came to forms, customer service staff reported that the forms customers use to set up or move their account were confusing and required a lot of follow up from customer service staff. ","Until 2015, customers could only sign up for a new account by completing a form at KWHI's front counter. Customer satisfaction scores indicated that customer preference has shifted, and many customers indicated they wanted more digital, self-serve options such as mobile forms . Further, using Google Analytics, KWHI identified that many customers enter our website on our Customer Forms page, suggesting that there is a strong desire to complete applications online and that they are specifically searching for web forms. A closer look revealed that in 2015, 30% of all customer forms are completed using a mobile device. In response, KWHI introduced digital, mobile-responsive forms to allow customers flexible options for opening, closing, and updating their account information in 2016. The online move forms have proven to be the most frequently-used form on KWHI's website.\nBased on feedback from the customer service roundtables, KWHI took a close look at the process and forms related to opening and closing accounts. First, to try to make it more clear to customers who go to the My Account page to try to set up a new account, KWHI added a link at the top of the page that says \"Opening a new account? Fill out a new account application\" and provides a link directly to the page. Next, KWHI changed the name of it's Are You Moving? web page to \"Move In/Move Out\" in an  effort to make it more clear to customers what they will find on the page. In addition, KWHI moved to a flexible web-based platform for its forms called FormBuilder. FormBuilder forms can easily be configured to follow required formats for account numbers and prevent inaccurate or missing information from being submitted. It also allows KWHI to build \"conditions\" into the form which unlock different entry fields or options based on criteria that users enter, such as they are a residential or business customer, or a landlords. In addition, FormBuilder can generate automatic responses and track the status of the form, eliminating the need for CSRs to complete these processes manually and improving efficiency for customers and staff. This work is in progress and is expected to be complete in 2019. \nA big source of frustration for customers who want to do most of their KWHI account management using My Account or who want to sign up for paperless billing is KWHI's ebill verification code. The code is changed and issued on every hard copy bill that is sent to a customer. However, customers who open a new account must wait to receive a hard copy bill to be able to register their account with My Account, which is frustrating for the customer. This could also be causing fewer sign ups in My Account and paperless billing because customers have to do double the work to register. To simplify the process, KWHI is looking at issuing temporary verification codes that can be used to create a My Account login as soon as new accounts are opened. This work is in progress and is expected to be complete in 2019."]
["Community Events","In 2017, KWHI opened its doors to the public as part of Doors Open Waterloo Region. More than 500 visitors came through KWHI's facility that day to get a behind-the-scenes view of  what it takes to operate an electrical utility, including customer service, engineering, purchasing, locates, and the control room. Through conversations with visitors, KWHI identified need to assist customers with billing, energy literacy, as well as the opportunity to provide more information about  Save on Energy programs, low income support programs, and some of the capital projects KWHI invests in to ensure a safe, reliable supply of electricity. \nIn addition, KWHI  holds in-store retailer events to support Save on Energy Deal Days at participating stores including Home Hardware and Home Depot locations. These events present a great opportunity to meet/engage with customers that may not call into the Call Centre or have an opportunity to review new services, low income support programs, energy efficiency programs, and safety awareness. Customers request KWHI presence at high-traffic events to have this opportunity to engage and ask questions. These events allow KWHI to  provide more education on the electricity system, low income support programs, ways to reduce energy, electrical safety, account management options such as equal billing or pre-authorized payment, and hear first-hand from customers about their experiences as a KWHI customer.","KWHI employees track customer feedback and follow up via phone call or email following the event to ensure the customer gets the information or support they are looking for.  Because these face-to-face interactions are so well received, in 2019 KWHI is exploring opportunities to have even greater presence at community events."]
["Training/ Education Events","Business customers request information sessions to learn about industry trends and to discuss new opportunities for energy savings to ultimately lower their electricity bill. KWHI identified a need to assist customers with billing and energy literacy information as well as additional information and programs that will assist customers with reducing hydro bills through energy conservation.","In coordination with Waterloo North Hydro, Energy + and IESO,  KWHI hosted a Building Operator Course for all its commercial customers.  Over 25 customers from KWHI attended. In partnership with Sustainable Waterloo Region, KWHI co-supported an event focused on incentives available to all commerial customers with over 20 customers in attendance. In addition to partner events KWHI holds regular information sessions focused on industry, technology and energy efficiency which are well attended by commerical customers.  "]
["Participation in Local Community Emergency Preparedness Planning","KWHI representatives collaborate with local and regional emergency planners and other LDCs to ensure that comprehensive, effective plans are in place and ready for execution in the event of a large scale emergency. ","Agreements are in place with GridSmartCity Cooperative members to provide mutual aid, and KWHI played a role in the development of Waterloo Region's custom \"Alert Waterloo Region\" system, which allows residents to subscribe to receive important public safety messages in the event of large scale emergencies such as floods, severe weather, or significant power outages. Notifications can be delivered to home phones, mobile phones, text, and email. In addition, strong, trusted relationships with municipal and emergency partners as a result of this collaboration ensures that safety messages that may be sent out by KWHI or other partners are shared and amplified to reach even more residents."]
["Employee Volunteerism  & Corporate Donations","Through customer comments, we hear that it is important that our organization and workforce be committed to our communities, and give back to persons less fortunate in our communities. Reminder that some KWHI customers are in challenging personal and financial circumstances. \n\n","To promote continued employee sensitivity and empathy in community interactions and account collection activities, KWHI management and customer service employees underwent training with Bridges Through Poverty to help them understand the perspective of customers living in poverty, and how to communicate with them more effectively. In addition, the utility has a continued focus on monitoring of bill impacts and maintaining competitive distribution rates. KWHI holds an annual employee fundraising drive for the United Way, and in 2017 and 2018 exceeded its United Way workplace campaign fundraising goal. Weekly dress-down campaigns on Fridays have raised over $5,000 for a number of local charities each year, including United Way, Waterloo Region Food Bank, Tree of Angels, and St. Mary’s General Hospital. Employees also volunteer their time to participate in the Santa Claus Parade, and to hang Christmas Tree lights in Victoria Park. The Strong Start Program – Employees volunteer to participate (1.5 hours, during work hours, for 10 weeks), to help children learn to read at a nearby school. The volunteers work directly with children ages 5-7 by playing carefully designed games and activities that boast literacy skills. In addition, a Corporate Donations Review Committee has been established to identify opportunities for corporate support up to a maximum each year.\n"]
["Other"]
["Bill inserts","With the introduction of the moratorium on disconnections and the Ontario Energy Board's Consumer Charter, KWHI saw an opportunity to more proactively help customers understand the rules and rights of distributors and customers, and what options they have when their accounts are overdue. Some customers who are regularly good paying customers may find themselves in a financially vulnerable position, and KWHI wanted to ensure that these customers had the information they need to comfortably manage their electricity accounts, and to position KWHI as a resource to help them as opposed to a threat. \nTime-of-use schedule change\nIn 2017, customers expressed frustration through calls to our call centre that they were not aware that the time-of-use schedule changed on November 1. KWHI had updated the time-of-use charges on its website to the winter schedule and sent out social media messages to let customers know that the schedule had changed, but it was clear we had not reached enough customers. The Ontario Energy Board sends out a bill insert to notify customers of the change to summer schedule, but not winter. KWHI recognized that customers would like this information provided proactively.","To address this, KWHI introduced a Customer Rules and Rights Information Web page and bill insert. The bill insert is included with all disconnection notices, and the link to the Customer Rules and Rights page is provided right on KWHI's landing page. Between March 6, 2017 when the web page was launched and December 2, 2018, the page received 505 page views, placing it in the top 100 pages visited on KW Hydro's website.\nIn response, in the fall of 2018, KWHI developed a communications plan to notify customers that the schedule is changing and to make changes to when they are using electricity. The plan included a bill insert, a web banner, notification on rates pages on our website, and social media messages. The bill insert also included winter-specific energy-saving tips to help customers maximize energy-efficiency and keep electricity costs as low as possible. To keep costs low, KWHI partnered with neighbouring utilities to design and print the bill insert. The result was fewer calls and complaints to customer service about the change in the time-of-use schedule."]
["Safety","Electricity safety is one of KWHI's key priorities, and KWHI is committed to promoting electrical safety education. KWHI employees volunteer their time to present electrical safety at no charge to grade 6 students in Kitchener and Wilmot Township, presenting up to 20 each school year. The utility has created 11 safety videos, garnering close to 200,000 views collectively on YouTube and by being run during all Kitchener Rangers Ontario Hockey League home games. KWHI is a member of many safety programs including Infrastructure Health & Safety Association, the CEO Health & Safety Leadership Network, the Association of Electrical Utility Safety Professionals, and the Provincial Labour-Management Health & Safety Committee for Construction. KWHI plays an active role in promoting Electrical Safety Authority programs and other programs including Dig Safe Month, Ontario One Call, Powerline Safety Week, Emergency Preparedness Week, and Fire Prevention Week.\nOf particular note, each spring there is a spike in dig-ins and overhead powerline contacts by construction and other contractor trades. ","To address the spike in dig-ins and overhead power line contacts by construction and other contractor trades, every two years KWHI teams up with neighbouring utilities Energy+, Guelph Hydro, and Waterloo North Hydro to host a free Contractor Safety Event. The 2018 event was an overwhelming success, attended by 175 contractors and making it the largest contractor safety event in Waterloo Region.  In addition, in 2018, KWHI's relentless pursuit of a safe work environment resulted in the achievement of 1 million hours worked with no lost-time injuries and Winner of 2 Silver Canada’s Safest Employers awards, one for Utilities and Electrical, and one for Wellness.\nIn addition, each year, KWHI partners with the Region of Waterloo, the local municipalities, and Energy+ and Waterloo North Hydro to promote traffic safety in construction zones. The joint campaigns run from May until October each year and include radio and print ads, social media campaigns, vehicle wrapping, and pre-roll on YouTube. The collaboration ensures consistency of messaging and broad reach while helping keep costs manageable for all partners.\nKWHI's commitment and successes in safety have been recognized with several awards, including multiple Platinum Wellness awards for Project Health in Waterloo Region, two Silver Canada’s Safest Employers awards, one for Utilities and Electrical, and one for Wellness, and the Infrastructure Health and Safety Association's President's Award for one million consecutive hours worked without no lost-time injuries. In addition, in April, 2019, KWHI proudly accepted both the EDA's Electrical Safety Authority Public Safety Excellence Award and the EDA's Ontario Power Generation LDC Performance Excellence Award at the Electricity Distributor's Association Awards gala for its ongoing attention and diligence to both public and employee safety, and overall performance excellence. \n"]
["Media Releases & Alerts","Identified need that customers are looking for timely information about new conservation programs, ways to increase energy literacy, avoid hydro scams, stay safe around electricity.\n","KWHI monitors news outlets and interactions on social media channels regularly to provide important information, and to understand public and customer expectations, preferences and needs. For example, KWHI issues media releases during high-peak summer heatwave, offering suggestions for reducing electricity consumption; importance of power line safety, calling before digging; warning of local scams, and monitors comments and  social media forums such as Twitter, Facebook, and Reddit to assess customer response to the information."]
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{"sheet":"App.2-B_Acctg Instructions","index":9,"n_rows":54,"n_cols":7,"rows_kept":54,"cut":false,"hidden":false,"merged":[[107,0,107,10],[107,11,107,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18],[104,0,104,10],[104,11,104,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[101,0,101,10],[101,11,101,18],[102,0,102,10],[102,11,102,18],[103,0,103,10],[103,11,103,18],[98,0,98,10],[98,11,98,18],[99,0,99,10],[99,11,99,18],[100,0,100,10],[100,11,100,18],[95,0,95,10],[95,11,95,18],[96,0,96,10],[96,11,96,18],[97,0,97,10],[97,11,97,18],[92,0,92,10],[92,11,92,18],[93,0,93,10],[93,11,93,18],[94,0,94,10],[94,11,94,18],[89,0,89,10],[89,11,89,18],[90,0,90,10],[90,11,90,18],[91,0,91,10],[91,11,91,18],[86,0,86,10],[86,11,86,18],[87,0,87,10],[87,11,87,18],[88,0,88,10],[88,11,88,18],[83,0,83,10],[83,11,83,18],[84,0,84,10],[84,11,84,18],[85,0,85,10],[85,11,85,18],[80,0,80,10],[80,11,80,18],[81,0,81,10],[81,11,81,18],[82,0,82,10],[82,11,82,18],[76,11,76,18],[77,0,77,10],[77,11,77,18],[78,0,78,10],[78,11,78,18],[79,0,79,10],[79,11,79,18],[73,0,73,10],[73,11,73,18],[74,0,74,10],[74,11,74,18],[75,0,75,10],[75,11,75,18],[70,0,70,10],[70,11,70,18],[71,0,71,10],[71,11,71,18],[72,0,72,10],[72,11,72,18],[67,0,67,10],[67,11,67,18],[68,0,68,10],[68,11,68,18],[69,0,69,10],[69,11,69,18],[64,0,64,10],[64,11,64,18],[65,0,65,10],[65,11,65,18],[66,0,66,10],[66,11,66,18],[61,0,61,10],[61,11,61,18],[62,0,62,10],[62,11,62,18],[63,0,63,10],[63,11,63,18],[57,0,57,10],[57,11,57,18],[58,0,58,10],[58,11,58,18],[59,11,59,18],[60,0,60,10],[60,11,60,18],[42,1,42,12],[43,1,43,12],[46,1,46,11],[47,0,48,12],[53,0,53,12],[56,0,56,10],[56,11,56,18],[19,0,19,8],[20,0,20,8],[26,0,28,10],[30,0,30,9],[36,0,36,10],[37,0,37,11],[0,0,0,10],[1,0,1,10],[5,0,5,10],[8,4,8,5],[10,0,16,0],[18,0,18,9]]}
["General Instructions to MIFRS Appendices"]
["Types of Schedules to File"]
[]
["The purpose of this tab is to provide general instructions.  The specific instructions to each appendix are listed in footnotes of each appendix."]
[]
["The typical applicant is expected to have made capitalization and depreciation policy changes under CGAAP as permitted by the Board on January 1, 2012 or mandated by the Board by January 1, 2013, and adopted IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  Some distributors filing for 2018 rates have rebased with these accounting changes reflected in a prior rebasing application.  If that is the case, information relating to pre-accounting policy changes is not generally required.  The information to be provided by applicants will depend on when the accounting policy changes were made and when they last rebased.  In general, applicants should provide the following information in the appendices: "]
[]
[]
[null,null,null,null,"Reflecting Accounting Policy Changes in Current Application",null,"Reflected Accounting Policy Changes in Prior Application3"]
[null,null,null,null,"Accounting Policy Changes in 2012 and Adopted IFRS in 2015","Accounting Policy Changes in 2013 and Adopted IFRS in 2015","Adopted IFRS in 2015"]
["Information to be filed in 2019 CoS Application",2019,"Test",null,"MIFRS","MIFRS","MIFRS"]
[null,2018,"Bridge",null,"MIFRS","MIFRS","MIFRS"]
[null,2017,"Historical",null,"MIFRS","MIFRS","MIFRS"]
[null,2016,"Historical",null,"MIFRS","MIFRS","MIFRS"]
[null,2015,"Historical",null," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"]
[null,2014,"Historical",null,"Revised CGAAP","CGAAP and Revised CGAAP2","N/A"]
[null,2013,"Historical",null,"CGAAP and Revised CGAAP2","N/A","N/A"]
[]
["1)  For the transition year (2014), the applicant may file two appendices, one under Revised CGAAP and one under MIFRS, depending on the materiality of impacts.  See the specific instructions under each appendix below for further details."]
["2) For applicants that are reflecting accounting policy changes for the first time in a rebasing application, the applicant must file two appendices in the year that the applicant implemented changes to its capitalization and depreciation policies (2012 or 2013), one before and one after the policy changes."]
["3) Applicants should provide CGAAP and Revised CGAAP schedules (i.e. as indicated in the first two columns of the above table) to support balances in Account 1576 if the account has yet to be disposed of."]
[]
[]
["Appendix 2-BA - Fixed Asset Schedule "]
[]
["Applicants are to provide Appendix 2-BA in accordance with the years and corresponding accounting standards noted in the above table to provide a year over year continuity in fixed assets."]
["For the transition year (2014), the applicant should file two appendices, one under Revised CGAAP and one under MIFRS if the change between Revised CGAAP and MIFRS is material.  If the change from the accounting standards is not material, the applicant may choose to only provide one appendix under MIFRS.  However, the applicant must also indicate the fixed asset net book value balance under Revised CGAAP, the total dollar value of the change and explain why it is not material."]
[]
[]
[]
["The applicant must establish the continuity of historic cost for gross assets and accumulated depreciation by asset class by ensuring that the opening balance in the year agrees to the closing balance in the prior year."]
[]
[]
["Appendix 2-Cx - Depreciation and Amortization "]
[]
["Applicants are to provide Appendix 2-C in accordance with the years and corresponding accounting standards listed in the above table.  "]
["Appendix 2-C is to be used under all three of the scenarios presented in the table above. In the appendix, the applicant will need to indicate which scenario applies. The appendix is to be duplicated for each year and accounting standard required under the scenario."]
["Depreciation accounting policy changes were mandated by the Board by January 1, 2013. In general, no further changes to an applicant's depreciation policy (i.e.  assets' service lives) are expected after the Board mandated changes by January 1, 2013.    If the applicant has made any changes to its depreciation policy subsequent to the Board mandated changes, for the year of the change, applicants must complete Appendix 2-C before and after the change. Applicants must also  explain the nature of the change, the reason for the change, quantify the impact of the change, and quantify the depreciation expense before and after the change."]
[]
["Appendix 2-E - Account 1575, IFRS-CGAAP Transitional PP&E Amounts (2-EA), Account 1576, Accounting Changes Under CGAAP (2-EB, 2-EC) CONTACT OEB STAFF IF TAB REQUIRED"]
[]
["1) For an applicant that has a balance in Account 1576 to dispose:"]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2012, the applicant must complete Appendix 2-EB "]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2013, the applicant must complete Appendix 2-EC"]
[]
["2) For an applicant that has a balance in Account 1575 to dispose:"]
["·       ","The applicant must complete 2-EA"]
[" If the applicant did not make any further PP&E accounting policy changes beyond the capitalization and depreciation policy changes as mandated by the Board by January 1, 2013 (i.e. no further changes made on transition to IFRS), the applicant must indicate this and does not need to complete Appendix 2-EA."]
[]
[]
[]
["Appendix 2-Y - Summary of Impacts to Revenue Requirement from Transition to MIFRS CONTACT OEB STAFF IF TAB REQUIRED"]
[]
["An applicant must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly,  the applicant must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then a comparison between MIFRS and CGAAP before the change in accounting policies should be completed.  If the applicant changed capitalization and depreciation policies and  reflected these changes in a prior rebasing application, then a comparison between MIFRS and CGAAP after the change in accounting policies should be completed.  "]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[null,null,3]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$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)",3795945,384294,null,{"$f":"D18+E18+F18","v":4180239},null,-3044321,-443395,null,{"$f":"I18+J18+K18","v":-3487716},{"$f":"G18+L18","v":692523}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",265448,0,null,{"$f":"D19+E19+F19","v":265448},null,-257874,-2653,null,{"$f":"I19+J19+K19","v":-260527},{"$f":"G19+L19","v":4921}]
["N/A",1805,"Land",2339958,0,null,{"$f":"D20+E20+F20","v":2339958},null,0,0,null,{"$f":"I20+J20+K20","v":0},{"$f":"G20+L20","v":2339958}]
[47,1808,"Buildings",9823770,0,-3372,{"$f":"D21+E21+F21","v":9820398},null,-2419009,-210808,3372,{"$f":"I21+J21+K21","v":-2626445},{"$f":"G21+L21","v":7193953}]
[13,1810,"Leasehold Improvements",null,0,0,0,null,0,0,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",62560429,1092997,-170704,63482722,null,-20336071,-1579813,170704,-21745180,41737542]
[47,1820,"Distribution Station Equipment <50 kV",2930968,9577,-7627,2932918,null,-2005202,-49381,7627,-2046956,885962]
[47,1825,"Storage Battery Equipment",null,0,0,0,null,0,0,null,0,0]
[47,1830,"Poles, Towers & Fixtures",34476322,2044655,0,36520977,null,-13872816,-681835,null,-14554651,21966326]
[47,1835,"Overhead Conductors & Devices",36019501,1328124,0,37347625,null,-16356833,-451141,null,-16807974,20539651]
[47,1840,"Underground Conduit",26645676,3084780,0,29730456,null,-10104108,-344750,null,-10448858,19281598]
[47,1845,"Underground Conductors & Devices",41755423,3095730,0,44851153,null,-20831641,-762311,null,-21593952,23257201]
[47,1850,"Line Transformers",55053765,2329756,-7523,57375998,null,-26688890,-754220,7523,-27435587,29940411]
[47,1855,"Services (Overhead & Underground)",46548487,2014667,0,48563154,null,-18729644,-896802,null,-19626446,28936708]
[47,1860,"Meters",2349703,706384,0,3056087,null,-568636,-142904,null,-711540,2344547]
[47,1860,"Meters (Smart Meters)",12361936,132171,0,12494107,null,-3211808,-828535,null,-4040343,8453764]
["N/A",1905,"Land",1395300,0,0,1395300,null,0,0,null,0,1395300]
[47,1908,"Buildings & Fixtures",16544993,807288,0,17352281,null,-4433364,-613604,null,-5046968,12305313]
[13,1910,"Leasehold Improvements",null,0,0,0,null,0,0,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1263381,57713,0,1321094,null,-902816,-70928,null,-973744,347350]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2534427,175363,-487154,2222636,null,-1891762,-229493,487154,-1634101,588535]
[10,1930,"Transportation Equipment",8954354,767172,-192537,9528989,null,-5318477,-609430,192538,-5735369,3793620]
[8,1935,"Stores Equipment",64072,0,0,64072,null,-50129,-4724,null,-54853,9219]
[8,1940,"Tools, Shop & Garage Equipment",892235,76230,0,968465,null,-552854,-66746,null,-619600,348865]
[8,1945,"Measurement & Testing Equipment",965036,56975,0,1022011,null,-763758,-34426,null,-798184,223827]
[8,1950,"Power Operated Equipment",818647,94765,-62888,850524,null,-570046,-55442,60327,-565161,285363]
[8,1955,"Communications Equipment",849352,31176,0,880528,null,-454066,-80088,null,-534154,346374]
[8,1955,"Communication Equipment (Smart Meters)",0,null,0,0,null,0,0,null,0,0]
[8,1960,"Miscellaneous Equipment ",109010,null,0,109010,null,-88848,-13393,null,-102241,6769]
[47,1970,"Load Management Controls Customer Premises",0,null,0,0,null,0,0,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,0,0,null,0,0,null,0,0]
[47,1980,"System Supervisor Equipment",1566480,null,0,1566480,null,-1551390,-4059,null,-1555449,11031]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,0,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,0,null,0,0]
[47,1995,"Contributions & Grants",-54079649,-6698313,null,-60777962,null,13484099,1258945,null,14743044,-46034918]
[47,2440,"Deferred Revenue5",null,null,null,null,null,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":318804969},{"$f":"SUM(E17:E57)","v":11591504},{"$f":"SUM(F17:F57)","v":-931805},{"$f":"SUM(G17:G57)","v":329464668},null,{"$f":"SUM(I17:I57)","v":-141520264},{"$f":"SUM(J17:J57)","v":-7671936},{"$f":"SUM(K17:K57)","v":929245},{"$f":"SUM(L17:L57)","v":-148262955},{"$f":"SUM(M17:M57)","v":181201713}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"I60+J60+K60","v":0},0]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":318804969},{"$f":"SUM(E58:E60)","v":11591504},{"$f":"SUM(F58:F60)","v":-931805},{"$f":"SUM(G58:G60)","v":329464668},null,{"$f":"SUM(I58:I60)","v":-141520264},{"$f":"SUM(J58:J60)","v":-7671936},{"$f":"SUM(K58:K60)","v":929245},{"$f":"SUM(L58:L60)","v":-148262955},{"$f":"SUM(M58:M60)","v":181201713}]
[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,{"$f":"J61+J62","v":-7671936}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J63-K66-K67","v":-7671936}]
[]
[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",0,0,0,{"$f":"D75+E75+F75","v":0},null,0,0,0,{"$f":"I75+J75+K75","v":0},{"$f":"G75+L75","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",4180239,443103.49,0,{"$f":"D76+E76+F76","v":4623342.49},null,-3487716,-273938,0,{"$f":"I76+J76+K76","v":-3761654},{"$f":"G76+L76","v":861688.49000000022}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",265448,0,0,{"$f":"D77+E77+F77","v":265448},null,-260527,-2653,0,{"$f":"I77+J77+K77","v":-263180},{"$f":"G77+L77","v":2268}]
["N/A",1805,"Land",2339958,0,0,{"$f":"D78+E78+F78","v":2339958},null,0,0,0,{"$f":"I78+J78+K78","v":0},{"$f":"G78+L78","v":2339958}]
[47,1808,"Buildings",9820398,-124006.2,-9157.76,{"$f":"D79+E79+F79","v":9687234.040000001},null,-2626445,-211049,9158,{"$f":"I79+J79+K79","v":-2828336},{"$f":"G79+L79","v":6858898.040000001}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",63482722,-307610.38,-38826.29,63136285.329999998,null,-21745180,-1583700,38826,-23290054,39846231.329999998]
[47,1820,"Distribution Station Equipment <50 kV",2932918,0,-23033.33,2909884.67,null,-2046956,-48787,23034,-2072709,837175.66999999993]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",36520977,3374648.03,0,39895625.030000001,null,-14554651,-731757,0,-15286408,24609217.030000001]
[47,1835,"Overhead Conductors & Devices",37347625,2995429.0799999996,0,40343054.079999998,null,-16807974,-490131,0,-17298105,23044949.079999998]
[47,1840,"Underground Conduit",29730456,4356441.8099999996,0,34086897.810000002,null,-10448858,-406761,0,-10855619,23231278.810000002]
[47,1845,"Underground Conductors & Devices",44851153,2991710.85,0,47842863.850000001,null,-21593952,-838202,0,-22432154,25410709.850000001]
[47,1850,"Line Transformers",57375998,3236192.54,-25310,60586880.539999999,null,-27435587,-825114,20206,-28240495,32346385.539999999]
[47,1855,"Services (Overhead & Underground)",48563154,3335155.92,0,51898309.920000002,null,-19626446,-960945,0,-20587391,31310918.920000002]
[47,1860,"Meters",3056087,87170.549999999988,0,3143257.55,null,-711540,-97668,0,-809208,2334049.5499999998]
[47,1860,"Meters (Smart Meters)",12494107,156433.03,0,12650540.029999999,null,-4040343,-838155,0,-4878498,7772042.0299999993]
["N/A",1905,"Land",1395300,0,0,1395300,null,0,0,0,0,1395300]
[47,1908,"Buildings & Fixtures",17352281,88366.86,-130328.15000000001,17310319.710000001,null,-5046968,-608466,130328,-5525106,11785213.710000001]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1321094,64368.1,-398345.97,987116.13000000012,null,-973744,-67374,398346,-642772,344344.13000000012]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[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)",2222636,174117.14,-105933.69,2290819.4500000002,null,-1634101,-224629,105385,-1753345,537474.45000000019]
[10,1930,"Transportation Equipment",9528989,482300.25,-208989.91999999998,9802299.3300000001,null,-5735369,-661497,208990,-6187876,3614423.33]
[8,1935,"Stores Equipment",64072,0,0,64072,null,-54853,-5711,0,-60564,3508]
[8,1940,"Tools, Shop & Garage Equipment",968465,67711.67,-285883.3,750293.37000000011,null,-619600,-69763,285883,-403480,346813.37000000011]
[8,1945,"Measurement & Testing Equipment",1022011,18213.04,0,1040224.04,null,-798184,-37576,0,-835760,204464.04000000004]
[8,1950,"Power Operated Equipment",850524,179117.07,-136649.16,892991.91,null,-565161,-62365,119019,-508507,384484.91000000003]
[8,1955,"Communications Equipment",880528,55700.42,0,936228.42,null,-534154,-84461,0,-618615,317613.42000000004]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",109010,0,0,109010,null,-102241,-2031,0,-104272,4738]
[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",1566480,0,-1539501.15,26978.850000000093,null,-1555449,-4059,1539501,-20007,6971.8500000000931]
[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",-54079649,0,13642.77,-54066006.229999997,null,14637386,1182463,-13642.77,15806206.23,-38259800]
[47,2440,"Deferred Revenue5",-6698313,-9459986,0,-16158299,null,105658,250078,0,{"$f":"I114+J114+K114","v":355736},{"$f":"G114+L114","v":-15802563}]
[null,null,null,null,null,null,{"$f":"D115+E115+F115","v":0},null,null,null,null,{"$f":"I115+J115+K115","v":0},{"$f":"G115+L115","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D75:D115)","v":329464668},{"$f":"SUM(E75:E115)","v":12214577.270000007},{"$f":"SUM(F75:F115)","v":-2888315.9499999997},{"$f":"SUM(G75:G115)","v":338790929.31999999},null,{"$f":"SUM(I75:I115)","v":-148262955},{"$f":"SUM(J75:J115)","v":-7704251},{"$f":"SUM(K75:K115)","v":2865033.23},{"$f":"SUM(L75:L115)","v":-153102172.77000001},{"$f":"SUM(M75:M115)","v":185688756.54999998}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D117+E117+F117","v":0},null,null,null,null,{"$f":"I117+J117+K117","v":0},{"$f":"G117+L117","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D118+E118+F118","v":0},null,null,null,null,{"$f":"I118+J118+K118","v":0},{"$f":"G118+L118","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D116:D118)","v":329464668},{"$f":"SUM(E116:E118)","v":12214577.270000007},{"$f":"SUM(F116:F118)","v":-2888315.9499999997},{"$f":"SUM(G116:G118)","v":338790929.31999999},null,{"$f":"SUM(I116:I118)","v":-148262955},{"$f":"SUM(J116:J118)","v":-7704251},{"$f":"SUM(K116:K118)","v":2865033.23},{"$f":"SUM(L116:L118)","v":-153102172.77000001},{"$f":"SUM(M116:M118)","v":185688756.54999998}]
[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,{"$f":"J119+J120","v":-7704251}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-367216.33]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,250078]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J121-K124-K125","v":-7587112.6699999999}]
[]
[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",0,null,null,{"$f":"D133+E133+F133","v":0},null,0,0,null,{"$f":"I133+J133+K133","v":0},{"$f":"G133+L133","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",4623342.49,710077.69,0,{"$f":"D134+E134+F134","v":5333420.18},null,-3761654,-397815,null,{"$f":"I134+J134+K134","v":-4159469},{"$f":"G134+L134","v":1173951.1799999997}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",265448,null,0,{"$f":"D135+E135+F135","v":265448},null,-263180,-2269,null,{"$f":"I135+J135+K135","v":-265449},{"$f":"G135+L135","v":-1}]
["N/A",1805,"Land",2339958,null,0,{"$f":"D136+E136+F136","v":2339958},null,0,0,null,{"$f":"I136+J136+K136","v":0},{"$f":"G136+L136","v":2339958}]
[47,1808,"Buildings",9687234.040000001,null,-11187,{"$f":"D137+E137+F137","v":9676047.040000001},null,-2828336,-210295,11187,{"$f":"I137+J137+K137","v":-3027444},{"$f":"G137+L137","v":6648603.040000001}]
[13,1810,"Leasehold Improvements",0,null,0,0,null,0,0,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",63136285.329999998,190239,-499325,62827199.329999998,null,-23290054,-1576758,499325,-24367487,38459712.329999998]
[47,1820,"Distribution Station Equipment <50 kV",2909884.67,null,-16218,2893666.67,null,-2072709,-48224,16218,-2104715,788951.66999999993]
[47,1825,"Storage Battery Equipment",0,null,0,0,null,0,0,null,0,0]
[47,1830,"Poles, Towers & Fixtures",39895625.030000001,3525628,0,43421253.030000001,null,-15286408,-836577,null,-16122985,27298268.030000001]
[47,1835,"Overhead Conductors & Devices",40343054.079999998,2757286,0,43100340.079999998,null,-17298105,-542946,null,-17841051,25259289.079999998]
[47,1840,"Underground Conduit",34086897.810000002,2655417,0,36742314.810000002,null,-10855619,-465193,null,-11320812,25421502.810000002]
[47,1845,"Underground Conductors & Devices",47842863.850000001,4941322,0,52784185.850000001,null,-22432154,-933328,null,-23365482,29418703.850000001]
[47,1850,"Line Transformers",60586880.539999999,4141737,0,64728617.539999999,null,-28240495,-1710860,null,-29951355,34777262.539999999]
[47,1855,"Services (Overhead & Underground)",51898309.920000002,3320173,0,55218482.920000002,null,-20587391,-1040794,null,-21628185,33590297.920000002]
[47,1860,"Meters",3143257.55,265312,0,3408569.55,null,-809208,-143228,null,-952436,2456133.5499999998]
[47,1860,"Meters (Smart Meters)",12650540.029999999,407305,0,13057845.029999999,null,-4878498,-856947,null,-5735445,7322400.0299999993]
["N/A",1905,"Land",1395300,null,0,1395300,null,0,0,null,0,1395300]
[47,1908,"Buildings & Fixtures",17310319.710000001,221770,-1475987,16056102.710000001,null,-5525106,-613557,1475987,-4662676,11393426.710000001]
[13,1910,"Leasehold Improvements",0,null,0,0,null,0,0,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",987116.13000000012,36970,-9747,1014339.1300000001,null,-642772,-70563.17,9747,-703588.17,310750.96000000008]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,0,0,null,0,0,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,0,0,null,0,0,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,0,0,null,0,0,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2290819.4500000002,90770,-35795,2345794.4500000002,null,-1753345,-211185,35288,-1929242,416552.45000000019]
[10,1930,"Transportation Equipment",9802299.3300000001,733066,-503480,10031885.33,null,-6187876,-664631,503480,-6349027,3682858.33]
[8,1935,"Stores Equipment",64072,2552,0,66624,null,-60564,-3215,null,-63779,2845]
[8,1940,"Tools, Shop & Garage Equipment",750293.37000000011,95003,0,845296.37000000011,null,-403480,-72734,null,-476214,369082.37000000011]
[8,1945,"Measurement & Testing Equipment",1040224.04,3849,0,1044073.04,null,-835760,-36709,null,-872469,171604.04000000004]
[8,1950,"Power Operated Equipment",892991.91,126680,-153996,865675.91,null,-508507,-66839,136605,-438741,426934.91000000003]
[8,1955,"Communications Equipment",936228.42,61266,0,997494.42,null,-618615,-80930,null,-699545,297949.42000000004]
[8,1955,"Communication Equipment (Smart Meters)",0,null,0,0,null,0,0,null,0,0]
[8,1960,"Miscellaneous Equipment ",109010,null,0,109010,null,-104272,-2031,null,-106303,2707]
[47,1970,"Load Management Controls Customer Premises",0,null,0,0,null,0,0,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,0,0,null,0,0,null,0,0]
[47,1980,"System Supervisor Equipment",26978.850000000093,null,10800,37778.850000000093,null,-20007,-1942.56,-10800,-32749.56,5029.2900000000918]
[47,1985,"Miscellaneous Fixed Assets",0,null,0,0,null,0,0,null,0,0]
[47,1990,"Other Tangible Property",0,null,0,0,null,0,0,null,0,0]
[47,1995,"Contributions & Grants",-54066006.229999997,0,5228,-54060778.229999997,null,15806206.23,1180976,-5229,16981953.23,-37078825]
[47,2440,"Deferred Revenue5",-16158299,-8950517,0,-25108816,null,355736,487557,null,843293,-24265523]
[null,null,null,null,null,null,{"$f":"D173+E173+F173","v":0},null,null,null,null,{"$f":"I173+J173+K173","v":0},{"$f":"G173+L173","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D133:D173)","v":338790929.31999999},{"$f":"SUM(E133:E173)","v":15335905.689999998},{"$f":"SUM(F133:F173)","v":-2689707},{"$f":"SUM(G133:G173)","v":351437128.00999999},null,{"$f":"SUM(I133:I173)","v":-153102172.77000001},{"$f":"SUM(J133:J173)","v":-8921037.7300000004},{"$f":"SUM(K133:K173)","v":2671808},{"$f":"SUM(L133:L173)","v":-159351402.5},{"$f":"SUM(M133:M173)","v":192085725.50999999}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D175+E175+F175","v":0},null,null,null,null,{"$f":"I175+J175+K175","v":0},{"$f":"G175+L175","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D176+E176+F176","v":0},null,null,null,null,{"$f":"I176+J176+K176","v":0},{"$f":"G176+L176","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D174:D176)","v":338790929.31999999},{"$f":"SUM(E174:E176)","v":15335905.689999998},{"$f":"SUM(F174:F176)","v":-2689707},{"$f":"SUM(G174:G176)","v":351437128.00999999},null,{"$f":"SUM(I174:I176)","v":-153102172.77000001},{"$f":"SUM(J174:J176)","v":-8921037.7300000004},{"$f":"SUM(K174:K176)","v":2671808},{"$f":"SUM(L174:L176)","v":-159351402.5},{"$f":"SUM(M174:M176)","v":192085725.50999999}]
[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,{"$f":"J177+J178","v":-8921037.7300000004}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-382349]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,487557]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J179-K182-K183","v":-9026245.7300000004}]
[]
[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",0,null,null,{"$f":"D191+E191+F191","v":0},null,0,0,null,{"$f":"I191+J191+K191","v":0},{"$f":"G191+L191","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",5333420.18,136147,null,{"$f":"D192+E192+F192","v":5469567.1799999997},null,-4159469,-419965,null,{"$f":"I192+J192+K192","v":-4579434},{"$f":"G192+L192","v":890133.1799999997}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",265448,null,null,{"$f":"D193+E193+F193","v":265448},null,-265449,0,null,{"$f":"I193+J193+K193","v":-265449},{"$f":"G193+L193","v":-1}]
["N/A",1805,"Land",2339958,null,null,{"$f":"D194+E194+F194","v":2339958},null,0,0,null,{"$f":"I194+J194+K194","v":0},{"$f":"G194+L194","v":2339958}]
[47,1808,"Buildings",9676047.040000001,null,null,{"$f":"D195+E195+F195","v":9676047.040000001},null,-3027444,-189033,null,{"$f":"I195+J195+K195","v":-3216477},{"$f":"G195+L195","v":6459570.040000001}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",62827199.329999998,2484885,null,65312084.329999998,null,-24367487,-1520336,null,-25887823,39424261.329999998]
[47,1820,"Distribution Station Equipment <50 kV",2893666.67,null,null,2893666.67,null,-2104715,-44883,null,-2149598,744068.66999999993]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,0,null,0,0]
[47,1830,"Poles, Towers & Fixtures",43421253.030000001,2823048,null,46244301.030000001,null,-16122985,-899198,null,-17022183,29222118.030000001]
[47,1835,"Overhead Conductors & Devices",43100340.079999998,2875991,null,45976331.079999998,null,-17841051,-586226,null,-18427277,27549054.079999998]
[47,1840,"Underground Conduit",36742314.810000002,2850149,null,39592463.810000002,null,-11320812,-506681,null,-11827493,27764970.810000002]
[47,1845,"Underground Conductors & Devices",52784185.850000001,2941745,null,55725930.850000001,null,-23365482,-1005936,null,-24371418,31354512.850000001]
[47,1850,"Line Transformers",64728617.539999999,2712202,-21883,67418936.539999992,null,-29951355,-1378915,21883,-31308387,36110549.539999992]
[47,1855,"Services (Overhead & Underground)",55218482.920000002,3479238,null,58697720.920000002,null,-21628185,-1099297,null,-22727482,35970238.920000002]
[47,1860,"Meters",3408569.55,600897,null,4009466.55,null,-952436,-159098,null,-1111534,2897932.55]
[47,1860,"Meters (Smart Meters)",13057845.029999999,222909,null,13280754.029999999,null,-5735445,-878535,null,-6613980,6666774.0299999993]
["N/A",1905,"Land",1395300,null,null,1395300,null,0,0,null,0,1395300]
[47,1908,"Buildings & Fixtures",16056102.710000001,1015633,-24376,17047359.710000001,null,-4662676,-466747,24376,-5105047,11942312.710000001]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1014339.1300000001,53399,-293671,774067.13000000012,null,-703588.17,-68483,293671,-478400.17000000004,295666.96000000008]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,0,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,0,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,0,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2345794.4500000002,33213,-1099,2377908.4500000002,null,-1929242,-193472,1099,-2121615,256293.45000000019]
[10,1930,"Transportation Equipment",10031885.33,39073,-24630,10046328.33,null,-6349027,-673162,24630,-6997559,3048769.33]
[8,1935,"Stores Equipment",66624,null,-36630,29994,null,-63779,-276,36630,-27425,2569]
[8,1940,"Tools, Shop & Garage Equipment",845296.37000000011,76089,-46849,874536.37000000011,null,-476214,-77532,46849,-506897,367639.37000000011]
[8,1945,"Measurement & Testing Equipment",1044073.04,59074,-664730,438417.04000000004,null,-872469,-37560,664730,-245299,193118.04000000004]
[8,1950,"Power Operated Equipment",865675.91,null,0,865675.91,null,-438741,-69566,null,-508307,357368.91000000003]
[8,1955,"Communications Equipment",997494.42,190,0,997684.42,null,-699545,-84635,null,-784180,213504.42000000004]
[8,1955,"Communication Equipment (Smart Meters)",0,null,0,0,null,0,0,null,0,0]
[8,1960,"Miscellaneous Equipment ",109010,4993.13,-98856.14,15146.990000000005,null,-106303,-2114,98856,-9561,5585.9900000000052]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,0,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,0,null,0,0]
[47,1980,"System Supervisor Equipment",37778.850000000093,null,null,37778.850000000093,null,-32749.56,-2204,null,-34953.56,2825.2900000000955]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,0,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,0,null,0,0]
[47,1995,"Contributions & Grants",-54060778.229999997,null,51290,-54009488.229999997,null,16981953.23,1099731,-51290,18030394.23,-35979094]
[47,2440,"Deferred Revenue5",-25108816,-6242858,null,-31351674,null,843293,658473,null,{"$f":"I230+J230+K230","v":1501766},{"$f":"G230+L230","v":-29849908}]
[null,null,null,null,null,null,{"$f":"D231+E231+F231","v":0},null,null,null,null,{"$f":"I231+J231+K231","v":0},{"$f":"G231+L231","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D191:D231)","v":351437128.00999999},{"$f":"SUM(E191:E231)","v":16166017.129999999},{"$f":"SUM(F191:F231)","v":-1161434.1399999999},{"$f":"SUM(G191:G231)","v":366441711},null,{"$f":"SUM(I191:I231)","v":-159351402.5},{"$f":"SUM(J191:J231)","v":-8605650},{"$f":"SUM(K191:K231)","v":1161434},{"$f":"SUM(L191:L231)","v":-166795618.5},{"$f":"SUM(M191:M231)","v":199646092.5}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D233+E233+F233","v":0},null,null,null,null,{"$f":"I233+J233+K233","v":0},{"$f":"G233+L233","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D234+E234+F234","v":0},null,null,null,null,{"$f":"I234+J234+K234","v":0},{"$f":"G234+L234","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D232:D234)","v":351437128.00999999},{"$f":"SUM(E232:E234)","v":16166017.129999999},{"$f":"SUM(F232:F234)","v":-1161434.1399999999},{"$f":"SUM(G232:G234)","v":366441711},null,{"$f":"SUM(I232:I234)","v":-159351402.5},{"$f":"SUM(J232:J234)","v":-8605650},{"$f":"SUM(K232:K234)","v":1161434},{"$f":"SUM(L232:L234)","v":-166795618.5},{"$f":"SUM(M232:M234)","v":199646092.5}]
[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,{"$f":"J235+J236","v":-8605650}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-386005]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,658473]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J237-K240-K241","v":-8878118}]
[]
[]
[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",0,null,null,{"$f":"D250+E250+F250","v":0},null,0,null,null,{"$f":"I250+J250+K250","v":0},{"$f":"G250+L250","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",5469567.1799999997,276227,null,{"$f":"D251+E251+F251","v":5745794.1799999997},null,-4579434,-450463,null,{"$f":"I251+J251+K251","v":-5029897},{"$f":"G251+L251","v":715897.1799999997}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",265448,null,0,{"$f":"D252+E252+F252","v":265448},null,-265449,0,null,{"$f":"I252+J252+K252","v":-265449},{"$f":"G252+L252","v":-1}]
["N/A",1805,"Land",2339958,null,null,{"$f":"D253+E253+F253","v":2339958},null,0,0,null,{"$f":"I253+J253+K253","v":0},{"$f":"G253+L253","v":2339958}]
[47,1808,"Buildings",9676047.040000001,null,-11814,{"$f":"D254+E254+F254","v":9664233.040000001},null,-3216477,-197576,11814,{"$f":"I254+J254+K254","v":-3402239},{"$f":"G254+L254","v":6261994.040000001}]
[13,1810,"Leasehold Improvements",0,null,0,0,null,0,0,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",65312084.329999998,561722,-107777,65766029.329999998,null,-25887823,-1561997,107777,-27342043,38423986.329999998]
[47,1820,"Distribution Station Equipment <50 kV",2893666.67,7664,0,2901330.67,null,-2149598,-45139,null,-2194737,706593.66999999993]
[47,1825,"Storage Battery Equipment",0,null,0,0,null,0,0,null,0,0]
[47,1830,"Poles, Towers & Fixtures",46244301.030000001,2923851,0,49168152.030000001,null,-17022183,-971034,null,-17993217,31174935.030000001]
[47,1835,"Overhead Conductors & Devices",45976331.079999998,2834762,0,48811093.079999998,null,-18427277,-640541,null,-19067818,29743275.079999998]
[47,1840,"Underground Conduit",39592463.810000002,2184528,0,41776991.810000002,null,-11827493,-548637,null,-12376130,29400861.810000002]
[47,1845,"Underground Conductors & Devices",55725930.850000001,1837712,0,57563642.850000001,null,-24371418,-1065171,null,-25436589,32127053.850000001]
[47,1850,"Line Transformers",67418936.539999992,3472535,-65434,70826037.539999992,null,-31308387,-1467280,65434,-32710233,38115804.539999992]
[47,1855,"Services (Overhead & Underground)",58697720.920000002,3150848,0,61848568.920000002,null,-22727482,-1178946,null,-23906428,37942140.920000002]
[47,1860,"Meters",4009466.55,627826,0,4637292.55,null,-1111534,-188448,null,-1299982,3337310.55]
[47,1860,"Meters (Smart Meters)",13280754.029999999,539690,0,13820444.029999999,null,-6613980,-903955,null,-7517935,6302509.0299999993]
["N/A",1905,"Land",1395300,null,0,1395300,null,0,0,null,0,1395300]
[47,1908,"Buildings & Fixtures",17047359.710000001,936656,-59121,17924894.710000001,null,-5105047,-465838,59121,-5511764,12413130.710000001]
[13,1910,"Leasehold Improvements",0,null,0,0,null,0,0,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",774067.13000000012,34172,0,808239.13000000012,null,-478400.17000000004,-62256,null,-540656.17000000004,267582.96000000008]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,0,0,null,0,0,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,0,0,null,0,0,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,0,0,null,0,0,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2377908.4500000002,604377,-1236976,1745309.4500000002,null,-2121615,-191468,1235015,-1078068,667241.45000000019]
[10,1930,"Transportation Equipment",10046328.33,850223,-1012765,9883786.3300000001,null,-6997559,-685882,1006787,-6676654,3207132.33]
[8,1935,"Stores Equipment",29994,null,0,29994,null,-27425,-255,null,-27680,2314]
[8,1940,"Tools, Shop & Garage Equipment",874536.37000000011,73813,0,948349.37000000011,null,-506897,-75614,null,-582511,365838.37000000011]
[8,1945,"Measurement & Testing Equipment",438417.04000000004,13362,0,451779.04000000004,null,-245299,-37169,null,-282468,169311.04000000004]
[8,1950,"Power Operated Equipment",865675.91,277919,-150914,992680.91000000015,null,-508307,-68938,150914,-426331,566349.91000000015]
[8,1955,"Communications Equipment",997684.42,45955,null,1043639.42,null,-784180,-85611,null,-869791,173848.42000000004]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,0,null,0,0]
[8,1960,"Miscellaneous Equipment ",15146.990000000005,3464,null,18610.990000000005,null,-9561,-2195,null,-11756,6854.9900000000052]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,0,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,0,null,0,0]
[47,1980,"System Supervisor Equipment",37778.850000000093,null,null,37778.850000000093,null,-34953.56,-2204,null,-37157.56,621.29000000009546]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,0,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,0,null,0,0]
[47,1995,"Contributions & Grants",-54009488.229999997,null,18955,-53990533.229999997,null,18030394.23,1094260,-18955,19105699.23,-34884834]
[47,2440,"Deferred Revenue5",-31351674,-4696647,null,-36048321,null,1501766,781552,0,{"$f":"I289+J289+K289","v":2283318},{"$f":"G289+L289","v":-33765003}]
[null,null,null,null,null,null,{"$f":"D290+E290+F290","v":0},null,null,null,null,{"$f":"I290+J290+K290","v":0},{"$f":"G290+L290","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D250:D290)","v":366441711},{"$f":"SUM(E250:E290)","v":16560659},{"$f":"SUM(F250:F290)","v":-2625846},{"$f":"SUM(G250:G290)","v":380376524},null,{"$f":"SUM(I250:I290)","v":-166795618.5},{"$f":"SUM(J250:J290)","v":-9020805},{"$f":"SUM(K250:K290)","v":2617907},{"$f":"SUM(L250:L290)","v":-173198516.5},{"$f":"SUM(M250:M290)","v":207178007.50000006}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D292+E292+F292","v":0},null,null,null,null,{"$f":"I292+J292+K292","v":0},{"$f":"G292+L292","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D293+E293+F293","v":0},null,null,null,null,{"$f":"I293+J293+K293","v":0},{"$f":"G293+L293","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D291:D293)","v":366441711},{"$f":"SUM(E291:E293)","v":16560659},{"$f":"SUM(F291:F293)","v":-2625846},{"$f":"SUM(G291:G293)","v":380376524},null,{"$f":"SUM(I291:I293)","v":-166795618.5},{"$f":"SUM(J291:J293)","v":-9020805},{"$f":"SUM(K291:K293)","v":2617907},{"$f":"SUM(L291:L293)","v":-173198516.5},{"$f":"SUM(M291:M293)","v":207178007.50000006}]
[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,{"$f":"J294+J295","v":-9020805}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-373065.34]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,781552]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J296-K299-K300","v":-9429291.6600000001}]
[]
[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",0,null,null,{"$f":"D308+E308+F308","v":0},null,0,null,null,{"$f":"I308+J308+K308","v":0},{"$f":"G308+L308","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",5745794.1799999997,854365,null,{"$f":"D309+E309+F309","v":6600159.1799999997},null,-5029897,-445400,null,{"$f":"I309+J309+K309","v":-5475297},{"$f":"G309+L309","v":1124862.1799999997}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",265448,null,null,{"$f":"D310+E310+F310","v":265448},null,-265449,0,null,{"$f":"I310+J310+K310","v":-265449},{"$f":"G310+L310","v":-1}]
["N/A",1805,"Land",2339958,null,null,{"$f":"D311+E311+F311","v":2339958},null,0,0,null,{"$f":"I311+J311+K311","v":0},{"$f":"G311+L311","v":2339958}]
[47,1808,"Buildings",9664233.040000001,null,null,{"$f":"D312+E312+F312","v":9664233.040000001},null,-3402239,-197400,null,{"$f":"I312+J312+K312","v":-3599639},{"$f":"G312+L312","v":6064594.040000001}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",65766029.329999998,1624500,null,67390529.329999998,null,-27342043,-1600000,null,-28942043,38448486.329999998]
[47,1820,"Distribution Station Equipment <50 kV",2901330.67,null,null,2901330.67,null,-2194737,-45500,null,-2240237,661093.66999999993]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,0,null,0,0]
[47,1830,"Poles, Towers & Fixtures",49168152.030000001,3499500,null,52667652.030000001,null,-17993217,-1065950,null,-19059167,33608485.030000001]
[47,1835,"Overhead Conductors & Devices",48811093.079999998,2713640,null,51524733.079999998,null,-19067818,-683100,null,-19750918,31773815.079999998]
[47,1840,"Underground Conduit",41776991.810000002,2519600,null,44296591.810000002,null,-12376130,-568700,null,-12944830,31351761.810000002]
[47,1845,"Underground Conductors & Devices",57563642.850000001,1692201,null,59255843.850000001,null,-25436589,-1104500,null,-26541089,32714754.850000001]
[47,1850,"Line Transformers",70826037.539999992,3184798,null,74010835.539999992,null,-32710233,-1494850,null,-34205083,39805752.539999992]
[47,1855,"Services (Overhead & Underground)",61848568.920000002,2801461,null,64650029.920000002,null,-23906428,-1202400,null,-25108828,39541201.920000002]
[47,1860,"Meters",4637292.55,307344,null,4944636.55,null,-1299982,-189100,null,-1489082,3455554.55]
[47,1860,"Meters (Smart Meters)",13820444.029999999,332956,null,14153400.029999999,null,-7517935,-918500,null,-8436435,5716965.0299999993]
["N/A",1905,"Land",1395300,null,null,1395300,null,0,0,null,0,1395300]
[47,1908,"Buildings & Fixtures",17924894.710000001,750000,null,18674894.710000001,null,-5511764,-512500,null,-6024264,12650630.710000001]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",808239.13000000012,144597,null,952836.13000000012,null,-540656.17000000004,-61500,null,-602156.17000000004,350679.96000000008]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,0,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,0,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,0,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",1745309.4500000002,344140,null,2089449.4500000002,null,-1078068,-267600,null,-1345668,743781.45000000019]
[10,1930,"Transportation Equipment",9883786.3300000001,1454069,-650000,10687855.33,null,-6676654,-712200,650000,-6738854,3949001.33]
[8,1935,"Stores Equipment",29994,null,null,29994,null,-27680,-300,null,-27980,2014]
[8,1940,"Tools, Shop & Garage Equipment",948349.37000000011,95000,null,1043349.3700000001,null,-582511,-70000,null,-652511,390838.37000000011]
[8,1945,"Measurement & Testing Equipment",451779.04000000004,10000,null,461779.04000000004,null,-282468,-35200,null,-317668,144111.04000000004]
[8,1950,"Power Operated Equipment",992680.91000000015,100000,null,1092680.9100000001,null,-426331,-83900,null,-510231,582449.91000000015]
[8,1955,"Communications Equipment",1043639.42,36600,null,1080239.42,null,-869791,-40000,null,-909791,170448.41999999993]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,0,null,0,0]
[8,1960,"Miscellaneous Equipment ",18610.990000000005,null,null,18610.990000000005,null,-11756,-1300,null,-13056,5554.9900000000052]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,0,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,0,null,0,0]
[47,1980,"System Supervisor Equipment",37778.850000000093,null,null,37778.850000000093,null,-37157.56,0,null,-37157.56,621.29000000009546]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,0,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,0,null,0,0]
[47,1995,"Contributions & Grants",-53990533.229999997,null,null,-53990533.229999997,null,19105699.23,1092100,null,20197799.23,-33792734]
[47,2440,"Deferred Revenue5",-36048321,-3424749,null,-39473070,null,2283318,857100,null,{"$f":"I347+J347+K347","v":3140418},{"$f":"G347+L347","v":-36332652}]
[null,null,null,null,null,null,{"$f":"D348+E348+F348","v":0},null,null,null,null,{"$f":"I348+J348+K348","v":0},{"$f":"G348+L348","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D308:D348)","v":380376524},{"$f":"SUM(E308:E348)","v":19040022},{"$f":"SUM(F308:F348)","v":-650000},{"$f":"SUM(G308:G348)","v":398766546},null,{"$f":"SUM(I308:I348)","v":-173198516.5},{"$f":"SUM(J308:J348)","v":-9350700},{"$f":"SUM(K308:K348)","v":650000},{"$f":"SUM(L308:L348)","v":-181899216.5},{"$f":"SUM(M308:M348)","v":216867329.50000006}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D350+E350+F350","v":0},null,null,null,null,{"$f":"I350+J350+K350","v":0},{"$f":"G350+L350","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D351+E351+F351","v":0},null,null,null,null,{"$f":"I351+J351+K351","v":0},{"$f":"G351+L351","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D349:D351)","v":380376524},{"$f":"SUM(E349:E351)","v":19040022},{"$f":"SUM(F349:F351)","v":-650000},{"$f":"SUM(G349:G351)","v":398766546},null,{"$f":"SUM(I349:I351)","v":-173198516.5},{"$f":"SUM(J349:J351)","v":-9350700},{"$f":"SUM(K349:K351)","v":650000},{"$f":"SUM(L349:L351)","v":-181899216.5},{"$f":"SUM(M349:M351)","v":216867329.50000006}]
[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,{"$f":"J352+J353","v":-9350700}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-380650]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,857100]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J354-K357-K358","v":-9827150}]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2020]
[]
[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",0,null,null,{"$f":"D366+E366+F366","v":0},null,0,null,null,{"$f":"I366+J366+K366","v":0},{"$f":"G366+L366","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",6600159.1799999997,7810000,null,{"$f":"D367+E367+F367","v":14410159.18},null,-5475297,-951500,null,{"$f":"I367+J367+K367","v":-6426797},{"$f":"G367+L367","v":7983362.1799999997}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",265448,null,null,{"$f":"D368+E368+F368","v":265448},null,-265449,0,null,{"$f":"I368+J368+K368","v":-265449},{"$f":"G368+L368","v":-1}]
["N/A",1805,"Land",2339958,null,null,{"$f":"D369+E369+F369","v":2339958},null,0,0,null,{"$f":"I369+J369+K369","v":0},{"$f":"G369+L369","v":2339958}]
[47,1808,"Buildings",9664233.040000001,null,null,{"$f":"D370+E370+F370","v":9664233.040000001},null,-3599639,-196400,null,{"$f":"I370+J370+K370","v":-3796039},{"$f":"G370+L370","v":5868194.040000001}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",67390529.329999998,2004000,null,69394529.329999998,null,-28942043,-1635500,null,-30577543,38816986.329999998]
[47,1820,"Distribution Station Equipment <50 kV",2901330.67,null,null,2901330.67,null,-2240237,-45300,null,-2285537,615793.66999999993]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,0,null,0,0]
[47,1830,"Poles, Towers & Fixtures",52667652.030000001,2126650,null,54794302.030000001,null,-19059167,-1103110,null,-20162277,34632025.030000001]
[47,1835,"Overhead Conductors & Devices",51524733.079999998,2893200,null,54417933.079999998,null,-19750918,-731800,null,-20482718,33935215.079999998]
[47,1840,"Underground Conduit",44296591.810000002,2855600,null,47152191.810000002,null,-12944830,-614125,null,-13558955,33593236.810000002]
[47,1845,"Underground Conductors & Devices",59255843.850000001,1977201,null,61233044.850000001,null,-26541089,-1148600,null,-27689689,33543355.850000001]
[47,1850,"Line Transformers",74010835.539999992,2799699,null,76810534.539999992,null,-34205083,-1567952.5,null,-35773035.5,41037499.039999992]
[47,1855,"Services (Overhead & Underground)",64650029.920000002,3025150,null,67675179.920000002,null,-25108828,-1269500,null,-26378328,41296851.920000002]
[47,1860,"Meters",4944636.55,286560,null,5231196.55,null,-1489082,-200900,null,-1689982,3541214.55]
[47,1860,"Meters (Smart Meters)",14153400.029999999,310440,null,14463840.029999999,null,-8436435,-939900,null,-9376335,5087505.0299999993]
["N/A",1905,"Land",1395300,null,null,1395300,null,0,0,null,0,1395300]
[47,1908,"Buildings & Fixtures",18674894.710000001,750000,null,19424894.710000001,null,-6024264,-549700,null,-6573964,12850930.710000001]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",952836.13000000012,70000,null,1022836.1300000001,null,-602156.17000000004,-57900,null,-660056.17000000004,362779.96000000008]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,0,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,0,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,0,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2089449.4500000002,325000,null,2414449.4500000002,null,-1345668,-279900,null,-1625568,788881.45000000019]
[10,1930,"Transportation Equipment",10687855.33,890000,-465000,11112855.33,null,-6738854,-770100,465000,-7043954,4068901.33]
[8,1935,"Stores Equipment",29994,null,null,29994,null,-27980,-300,null,-28280,1714]
[8,1940,"Tools, Shop & Garage Equipment",1043349.3700000001,95000,null,1138349.3700000001,null,-652511,-69200,null,-721711,416638.37000000011]
[8,1945,"Measurement & Testing Equipment",461779.04000000004,10000,null,471779.04000000004,null,-317668,-34800,null,-352468,119311.04000000004]
[8,1950,"Power Operated Equipment",1092680.9100000001,110000,null,1202680.9100000001,null,-510231,-84751,null,-594982,607698.91000000015]
[8,1955,"Communications Equipment",1080239.42,35000,null,1115239.42,null,-909791,-22149,null,-931940,183299.41999999993]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,0,null,0,0]
[8,1960,"Miscellaneous Equipment ",18610.990000000005,null,null,18610.990000000005,null,-13056,-1300,null,-14356,4254.9900000000052]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,0,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,0,null,0,0]
[47,1980,"System Supervisor Equipment",37778.850000000093,null,null,37778.850000000093,null,-37157.56,0,null,-37157.56,621.29000000009546]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,0,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,0,null,0,0]
[47,1995,"Contributions & Grants",-53990533.229999997,null,null,-53990533.229999997,null,20197799.23,1089500,null,{"$f":"I404+J404+K404","v":21287299.23},{"$f":"G404+L404","v":-32703233.999999996}]
[47,2440,"Deferred Revenue5",-39473070,-3677745,null,-43150815,null,3140418,939700,null,{"$f":"I405+J405+K405","v":4080118},{"$f":"G405+L405","v":-39070697}]
[null,null,null,null,null,null,{"$f":"D406+E406+F406","v":0},null,null,null,null,{"$f":"I406+J406+K406","v":0},{"$f":"G406+L406","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D366:D406)","v":398766546},{"$f":"SUM(E366:E406)","v":24695755},{"$f":"SUM(F366:F406)","v":-465000},{"$f":"SUM(G366:G406)","v":422997301},null,{"$f":"SUM(I366:I406)","v":-181899216.5},{"$f":"SUM(J366:J406)","v":-10245487.5},{"$f":"SUM(K366:K406)","v":465000},{"$f":"SUM(L366:L406)","v":-191679704},{"$f":"SUM(M366:M406)","v":231317597}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D408+E408+F408","v":0},null,null,null,null,{"$f":"I408+J408+K408","v":0},{"$f":"G408+L408","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D409+E409+F409","v":0},null,null,null,null,{"$f":"I409+J409+K409","v":0},{"$f":"G409+L409","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D407:D409)","v":398766546},{"$f":"SUM(E407:E409)","v":24695755},{"$f":"SUM(F407:F409)","v":-465000},{"$f":"SUM(G407:G409)","v":422997301},null,{"$f":"SUM(I407:I409)","v":-181899216.5},{"$f":"SUM(J407:J409)","v":-10245487.5},{"$f":"SUM(K407:K409)","v":465000},{"$f":"SUM(L407:L409)","v":-191679704},{"$f":"SUM(M407:M409)","v":231317597}]
[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,{"$f":"J410+J411","v":-10245487.5}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-401900]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,939700]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J412-K415-K416","v":-10783287.5}]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"Appendix 2-BB Service Life  ","index":11,"n_rows":107,"n_cols":17,"rows_kept":107,"cut":false,"hidden":false,"merged":[[106,1,106,2],[0,15,0,16],[1,15,1,16],[2,15,2,16],[3,15,3,16],[4,15,4,16],[6,15,6,16],[14,11,14,12],[14,13,14,14],[31,2,31,4],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[14,15,14,16],[15,2,15,4],[35,3,35,4],[36,2,36,4],[37,2,37,4],[16,0,32,0],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[22,1,24,1],[22,2,24,2],[22,3,22,4],[23,3,24,3],[32,2,32,4],[48,2,48,4],[56,2,56,4],[57,1,58,1],[57,2,58,2],[57,3,57,4],[58,3,58,4],[38,1,40,1],[38,2,40,2],[38,3,38,4],[39,3,39,4],[40,3,40,4],[41,1,42,1],[41,3,41,4],[42,3,42,4],[59,2,59,4],[49,2,49,4],[50,0,68,0],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[54,2,54,4],[55,2,55,4],[64,2,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[33,0,49,0],[33,1,35,1],[33,2,35,2],[33,3,33,4],[34,3,34,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[47,2,47,4],[72,0,72,7],[74,2,74,4],[74,5,75,7],[74,9,75,9],[78,6,78,7],[79,3,79,4],[79,6,79,7],[69,2,69,4],[60,2,60,4],[61,2,61,4],[62,1,63,1],[62,2,63,2],[62,3,62,4],[63,3,63,4],[77,1,79,1],[77,2,79,2],[77,3,77,4],[80,2,80,4],[80,6,80,7],[81,2,81,4],[81,5,81,7],[74,13,74,14],[74,15,74,16],[75,2,75,4],[76,2,76,4],[76,6,76,7],[74,10,75,10],[74,11,74,12],[77,6,77,7],[78,3,78,4],[86,1,87,1],[86,2,87,2],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[82,1,85,1],[82,2,85,2],[82,3,82,4],[82,6,82,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[85,3,85,4],[85,6,85,7],[88,1,91,1],[88,2,91,2],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[94,2,94,4],[94,6,94,7],[95,2,95,4],[95,6,95,7],[96,2,96,4],[96,6,96,7],[92,1,93,1],[92,2,93,2],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[100,2,100,4],[100,6,100,7],[103,0,103,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"'LDC Info'!E16","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles Towers and fixtures",40,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":2.5000000000000001E-2},40,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":2.5000000000000001E-2},{"$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,1835,"Overhead Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,"","",""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,1835,"Overhead Conductors and Devices",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1835,"Overhead Conductors and Devices",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,1835,"Overhead Conductors and Devices",25,0.04,25,0.04,"No","No"]
[null,11,"Reclosers",null,null,25,40,55,null,1835,"Overhead Conductors and Devices",25,0.04,25,0.04,"No","No"]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1815,"TS Equipment",null,"",null,"","",""]
[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,1815,"TS Equipment",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,"",null,"","",""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,"",null,"","",""]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,1815,"TS Equipment",50,0.02,50,0.02,"No","No"]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,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,1815,"TS Equipment",25,0.04,25,0.04,"No","No"]
[null,20,"Solid State Relays",null,null,10,30,45,null,1815,"TS Equipment",25,0.04,25,0.04,"No","No"]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,1815,"TS Equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,"","",""]
[null,23,"Steel Structure",null,null,35,50,90,null,1815,"TS Equipment",50,0.02,50,0.02,"No","No"]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,1845,"UG Conductors and Devices",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,1845,"UG Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","Yes"]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,1845,"UG Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","Yes"]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,1845,"UG Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","Yes"]
[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,1845,"UG Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,1845,"UG Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,1850,"Line Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,null,null,"Protector",null,20,35,40,null,1850,"Line Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,1850,"Line Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,36,"UG Foundation",null,null,35,55,70,null,1850,"Line Transformers",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,37,"UG Vaults","Overall",null,40,60,80,null,1850,"Line Transformers",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,null,null,"Roof",null,20,30,45,null,1850,"Line Transformers",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,38,"UG Vault Switches",null,null,20,35,50,null,1840,"UG Conduit",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,1840,"UG Conduit",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,40,"Ducts",null,null,30,50,85,null,1840,"UG Conduit",60,1.6666666666666666E-2,60,1.6666666666666666E-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,null,null,null,"",null,"","",""]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Furniture and Equipment",10,{"$f":"IF(ISERROR(1/L77), \"\", 1/L77)","v":0.1},10,{"$f":"IF(ISERROR(1/N77), \"\", 1/N77)","v":0.1},{"$f":"IF(ISBLANK(N77),\"\",IF(N77<F77,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N77),\"\",IF(N77>G77,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment",10,{"$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,null,null,"Trailers",null,5,20,null,null,1930,"Transportation Equipment",8,0.125,8,0.125,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,1930,"Transportation Equipment",8,0.125,8,0.125,"No","No"]
[null,3,"Administrative Buildings",null,null,50,75,null,null,1908,"Buidlings and Fixtures",50,0.02,50,0.02,"No","No"]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,""]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,1808,"Buildings and Fixtures",50,0.02,50,0.02,"No","No"]
[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,1808,"Buildings and Fixtures",20,0.05,20,0.05,"No","No"]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Hardware",4,0.25,4,0.25,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1611,"Computer Software",3,0.33333333333333331,3,0.33333333333333331,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,1860,"Meters",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"]

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[]
[]
[]
[]
[]
[]
[]
[]
["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]
[2014,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",928634,484030,{"$f":"C23-D23","v":444604},437818,null,{"$f":"F23-G23","v":437818},288888,2.25,{"$f":"IF(J23=0,0,1/J23)","v":0.44444444444444442},5,{"$f":"IF(L23=0,0,1/L23)","v":0.2},{"$f":"IF(J23=0,0,+E23/J23)","v":197601.77777777778},{"$f":"IF(L23=0,0,+H23/L23)","v":87563.6},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":28888.799999999999},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":314054.17777777778},331208.53000000003,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":17154.352222222253}]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C24-D24","v":0},null,0,{"$f":"F24-G24","v":0},88614,0,{"$f":"IF(J24=0,0,1/J24)","v":0},3,{"$f":"IF(L24=0,0,1/L24)","v":0.33333333333333331},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":14769},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":14769},86741,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":71972}]
[1611,"Computer Software (Formally known as Account 1925) - Smart Meters",0,null,0,591890,518014,73876,6791,0,0,3,0.33333333333333331,0,{"$f":"IF(L25=0,0,+H25/L25)","v":24625.333333333332},1131.8333333333333,25757.166666666664,25444.82,-312.34666666666453]
[1612,"Land Rights (Formally known as Account 1906)",12881,null,12881,null,null,0,null,4.8552581982661138,0.20596227001009237,50,0.02,2653,0,0,2653,2653,0]
[1805,"Land",2339958,null,2339958,null,null,0,null,0,0,null,0,0,0,0,0,null,0]
[1808,"Buildings - Structure",7099490,null,7099490,585080,null,585080,0,38.08138630494976,2.62595482210694E-2,50,0.02,186429.4,11701.6,0,198131,198131,0]
[1808,"Buildings - Roof",144989,34742,110247,0,null,0,0,11.438423870724959,8.7424632213478265E-2,20,0.05,9638.3034276393391,0,0,9638.3034276393391,12675.61,3037.3065723606614]
[1810,"Leasehold Improvements",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 50 yrs",15658085,12312,15645773,1531177,null,1531177,423640,41.163166773696979,2.4293563357204919E-2,50,0.02,380091.57764794608,30623.54,4236.3999999999996,414951.51764794608,415250.62,299.10235205391655]
[1815,"Transformer Station Equipment >50 kV 40 yrs",24475179,null,24475179,1080100,null,1080100,164079,28.758016587320533,3.4772912692487355E-2,40,2.5000000000000001E-2,851073.26249999995,27002.5,2050.9875000000002,880126.75,880126.75,0]
[1815,"Transformer Station Equipment >50 kV 30 yrs",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 25 yrs",887028,25692,861336,0,null,0,0,12.072003485119582,8.2836291526310321E-2,25,0.04,71349.879998106029,0,0,71349.879998106029,73478.11,2128.2300018939713]
[1815,"Transformer Station Equipment >50 kV 20 yrs",392015,45826,346189,23880,null,23880,-389,9.7640806915593874,0.10241619580883385,20,0.05,35455.360410864378,1194,-9.7249999999999996,36639.635410864379,41332.959999999999,4693.32458913562]
[1815,"Transformer Station Equipment >50 kV 15 yrs",1087574,null,1087574,367520,null,367520,505667,8.4789376469777444,0.11793930344050151,15,6.6666666666666666E-2,128267.71999999999,24501.333333333332,16855.566666666666,169624.62,169624.62,0]
[1820,"Distribution Station Equipment <50 kV 50 yrs",200427,null,200427,0,null,0,0,22.74196677896175,4.3971570696562837E-2,50,0.02,8813.09,0,0,8813.09,8813.09,0]
[1820,"Distribution Station Equipment <50 kV 40 yrs",649832,null,{"$f":"C38-D38","v":649832},0,null,{"$f":"F38-G38","v":0},0,25.474307223519567,{"$f":"IF(J38=0,0,1/J38)","v":3.9255238276970049E-2},40,{"$f":"IF(L38=0,0,1/L38)","v":2.5000000000000001E-2},{"$f":"IF(J38=0,0,+E38/J38)","v":25509.31},{"$f":"IF(L38=0,0,+H38/L38)","v":0},{"$f":"IF(L38=0,0,+(I38*0.5)/L38)","v":0},{"$f":"IF(ISERROR(+N38+O38+P38), 0, +N38+O38+P38)","v":25509.31},25509.31,{"$f":"IF(ISERROR(+R38-122), 0, +R38-Q38)","v":0}]
[1820,"Distribution Station Equipment <50 kV 25 yrs",13287,null,13287,0,null,0,0,5.9261935345750381,0.16874237976969969,25,0.04,2242.08,0,0,2242.08,2242.08,0]
[1820,"Distribution Station Equipment <50 kV 20 yrs",6078,6078,0,0,null,0,0,5.6617482673820705,0.17662388943731488,20,0.05,0,0,0,0,1073.52,1073.52]
[1820,"Distribution Station Equipment <50 kV 15 hrs",17551,17551,0,144060,null,144060,9576,9.6426648499565957,0.1037057717508974,15,6.6666666666666666E-2,0,9604,319.2,9923.2000000000007,11743.34,1820.1399999999994]
[1825,"Storage Battery Equipment",null,null,0,null,null,0,null,0,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",17028402,null,17028402,4831550,null,4831550,2044655,32.159999999999997,3.1094527363184084E-2,40,2.5000000000000001E-2,529490.11194029858,120788.75,25558.1875,675837.04944029858,681835.19,5998.1405597013654]
[1835,"Overhead Conductors",14319062,null,14319062,3391666,null,3391666,1108823,51.161277789213528,1.9546032531088046E-2,60,1.6666666666666666E-2,279880.85166666668,56527.76666666667,9240.1916666666675,345648.81,345648.81,0]
[1835,"Overhead Devices",1591007,null,1591007,419494,null,419494,129915,30.566478797000137,3.2715577304185339E-2,40,2.5000000000000001E-2,52050.712500000001,10487.35,1623.9375,64162,64162,0]
[1835,"Voltage Regulators",163109,null,163109,0,null,0,0,19.99995095316395,5.0000122617390827E-2,30,3.3333333333333333E-2,8155.47,0,0,8155.47,8155.47,0]
[1835,"Capacitor Banks",618096,null,618096,4080,null,4080,89387,19.795725748157409,5.0515955450286039E-2,25,0.04,31223.710000000003,163.19999999999999,1787.74,33174.65,33174.65,0]
[1840,"Underground Conduit",12527558,null,12527558,4604937,null,4604937,3084780,51.703745574918642,1.9340958549144215E-2,60,1.6666666666666666E-2,242294.97999999998,76748.95,25706.5,344750.43,344750.43,0]
[1845,"Underground Conductors & Devices - PILC",414000,null,414000,465861,null,465861,0,58.000252175009457,1.7241304347826086E-2,60,1.6666666666666666E-2,7137.9,7764.35,0,14902.25,14902.25,0]
[1845,"Underground Cables",15726653,null,15726653,3513152,null,3513152,2778593,28.66494171068198,3.4885820110610949E-2,40,2.5000000000000001E-2,548637.1875,87828.800000000003,34732.412499999999,671198.4,671198.4,0]
[1845,"Underground Devices",1747406,null,1747406,451452,null,451452,317137,28.664924724278009,3.4885840783424112E-2,40,2.5000000000000001E-2,60959.727500000001,11286.3,3964.2125000000001,76210.239999999991,76210.240000000005,{"$f":"ROUND((IF(ISERROR(+R51-122), 0, +R51-Q51)),0)","v":0}]
[1850,"Line Transformers - Overhead",15713833,307197,15406636,1548214,null,1548214,825759,27.984355467778258,3.5734251630394696E-2,40,2.5000000000000001E-2,550544.60760189767,38705.35,10321.987499999999,599571.9451018977,610549.4,10977.454898102325]
[1850,"Line Transformers - Network",5503,null,5503,202577,null,202577,99626,9.3789412687050557,0.10662184263129194,40,2.5000000000000001E-2,586.73999999999955,5064.4250000000002,1245.325,6896.49,6896.49,0]
[1850,"Line Transformers - Vault",0,null,0,5849,null,5849,0,0,0,60,1.6666666666666666E-2,0,97.483333333333334,0,97.483333333333334,97.43,{"$f":"ROUND((IF(ISERROR(+R54-122), 0, +R54-Q54)),0)","v":0}]
[1850,"Line Transformers - Roof",497948,null,497948,0,null,0,0,23.84196394029119,4.1942853470643519E-2,30,3.3333333333333333E-2,20885.36,0,0,20885.36,20885.36,0]
[1850,"Line Transformers -Network Protectors",91592,null,91592,234492,null,234492,81112,39.5,2.5316455696202531E-2,40,2.5000000000000001E-2,2318.7848101265822,5862.3,1013.9,9194.9848101265816,9128.5400000000009,-66.444810126580705]
[1850,"Line Transformers - Padmount",3991872,null,3991872,1590190,null,1590190,551107,36.768896826570668,2.7196899725241693E-2,40,2.5000000000000001E-2,108566.54250000001,39754.75,6888.8374999999996,155210.13,41687.129999999997,-113523]
[1850,"Line Transformers - Submersible",3195923,null,3195923,1117616,null,1117616,705781,24.08939975548218,4.1512034760119894E-2,30,3.3333333333333333E-2,132669.26666666666,37253.866666666669,11763.016666666666,181686.15,54134.15,-127552]
[1850,"Line Transformers - Foundation",1427416,null,1427416,580905,null,580905,66370,58.08298984474618,1.7216744569674623E-2,60,1.6666666666666666E-2,24575.456666666669,9681.75,553.08333333333337,34810.29,10839.29,-23971]
[1855,"Services - Overhead",1887728,null,1887728,1009574,null,1009574,213550,52.199016039499995,1.9157449237036973E-2,60,1.6666666666666666E-2,36164.053333333337,16826.233333333334,1779.5833333333333,54769.87,54769.87,0]
[1855,"Services - Underground",22543287,null,22543287,4063210,null,4063210,1801118,31.400057794703944,3.1847075140373271E-2,40,2.5000000000000001E-2,717937.755,101580.25,22513.974999999999,842031.98,842031.98,0]
[1860,"Commercial Meters",1327802,158636,1169166,583615.48,null,583615.48,311805,20.970609969719355,4.7685785079401903E-2,25,0.04,55752.598598144003,23344.619200000001,6236.1,85333.317798144009,92898,7564.6822018559906]
[1860,"Smart Meters - Non-Qualifying",108222,null,108222,0,null,0,240153,12.000798412047152,8.3327789174105077E-2,15,6.6666666666666666E-2,9017.9,0,8005.1,17023,17023,0]
[1860,"Meters - Renewable Connection",null,null,0,0,null,0,154427,0,0,15,6.6666666666666666E-2,0,0,5147.5666666666666,5147.5666666666666,32983,27835.433333333334]
[1860,"Smart Meters",null,null,0,null,null,0,null,0,0,15,6.6666666666666666E-2,0,0,0,0,null,0]
[1860,"Smart Meters",0,null,0,12361937,null,12361937,132171,0,0,15,6.6666666666666666E-2,0,824129.1333333333,4405.7,828534.83333333326,828535.17,{"$f":"ROUND((IF(ISERROR(+R66-122), 0, +R66-Q66)),0)","v":0}]
[1905,"Land",1395300,null,1395300,0,null,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures - Building",5262681,null,5262681,4795255,null,4795255,82660,28.706621491135099,3.4835168614628174E-2,50,0.02,183326.38,95905.1,826.6,280058.07999999996,280058.08,{"$f":"ROUND((IF(ISERROR(+R68-122), 0, +R68-Q68)),0)","v":0}]
[1908,"Buildings & Fixtures -  Roof",1567291,null,{"$f":"C69-D69","v":1567291},1504780,null,{"$f":"F69-G69","v":1504780},724628,6.5251688193644037,{"$f":"IF(J69=0,0,1/J69)","v":0.15325273991875155},20,{"$f":"IF(L69=0,0,1/L69)","v":0.05},{"$f":"IF(J69=0,0,+E69/J69)","v":240191.64},{"$f":"IF(L69=0,0,+H69/L69)","v":75239},{"$f":"IF(L69=0,0,+(I69*0.5)/L69)","v":18115.7},{"$f":"IF(ISERROR(+N69+O69+P69), 0, +N69+O69+P69)","v":333546.34000000003},333546.34000000003,{"$f":"IF(ISERROR(+R69-122), 0, +R69-Q69)","v":0}]
[1910,"Leasehold Improvements",0,null,0,0,null,0,0,0,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",340212,54324,285888,187702,null,187702,57713,5.0999999999999996,0.19607843137254904,10,0.1,56056.470588235301,18770.2,2885.65,77712.320588235292,70927.94,-6784.3805882352899]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,null,0,null,0,0,5,0.2,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",350464,null,350464,123375,null,123375,175363,2.1220247806506198,0.47124803118151931,5,0.2,165155.47,24675,17536.3,207366.77,207366.77,0]
[1920,"Computer Equip.-Hardware - Smart Meters",0,null,0,569286,437864,131422,0,0,0,5,0.2,0,26284.400000000001,0,26284.400000000001,22126.080000000002,-4158.32]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,0,0,null,0,0,0,0,null,0,0,0,0,0,0,0]
[1930,"Transportation Equipment",2781086,null,2781086,2066571,null,2066571,767172,7.1920592792238613,0.13904223549557784,11,9.0909090909090912E-2,386688.41454545461,187870.09090909091,34871.454545454544,609429.96000000008,609429.96000000008,0]
[1935,"Stores Equipment",21484,null,21484,0,null,0,0,4.5479082035508567,0.21988130701917707,10,0.1,4723.93,0,0,4723.93,4723.93,0]
[1940,"Tools, Shop & Garage Equipment",324953,null,324953,140421,null,140421,76230,6.6972683352902482,0.14931460857416304,10,0.1,48520.23,14042.1,3811.5,66373.83,66373.83,0]
[1940,"Tools - Smart Meters",0,null,0,0,null,0,0,0,0,10,0.1,0,0,0,0,372.6,372.6]
[1945,"Measurement & Testing Equipment",163014,null,163014,105845,null,105845,56975,7.7652226974638481,0.12877930729875961,10,0.1,20992.83,10584.5,2848.75,34426.080000000002,34426.080000000002,0]
[1950,"Power Operated Equipment",306812,null,306812,54068,null,54068,94765,6.7733104915977149,0.14763829315672136,10,0.1,45297.2,5406.8,4738.25,55442.25,55442.25,0]
[1955,"Communications Equipment",58880,null,58880,1251,null,1251,31176,6.7560900047044781,0.14801460597826088,10,0.1,8715.1,125.1,1558.8,10399,10399,0]
[1955,"Communication Equipment (Smart Meters)",0,null,0,696896,null,696896,0,0,0,10,0.1,0,69689.600000000006,0,69689.600000000006,69689.88,0.27999999999883585]
[1960,"Miscellaneous Equipment ",40970,null,40970,10150,null,10150,0,3.605450857361606,0.27735782279716864,5,0.2,11363.349999999999,2030,0,13393.349999999999,13393.349999999999,0]
[1975,"Load Management Controls Utility Premises",0,null,0,0,null,0,0,0,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",115075,91860,23215,0,null,0,0,6.15,0.16260162601626016,10,0.1,3774.7967479674794,0,0,3774.7967479674794,4059.36,284.56325203252072]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,null,0,0,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,null,0,null,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributed Capital - Poles, Towers & Fixtures",-1626853,null,-1626853,-1146161,null,-1146161,0,34.5,2.8985507246376812E-2,40,2.5000000000000001E-2,-47155.159420289856,-28654.025000000001,0,-75809.18442028985,-75299.07172016507,510.11270012478053]
[1995,"Contributed Capital - Overhead Conductors",-1246129,null,-1246129,-969094.78,null,-969094.78,0,54.548506016662472,1.8332307757329566E-2,60,1.6666666666666666E-2,-22844.420333333335,-16151.579666666667,0,-38996,-38996,0]
[1995,"Contributed Capital - Overhead Devices",-138459,null,-138459,-109089,null,-109089,0,34.39470281403807,2.9074244525580075E-2,40,2.5000000000000001E-2,-4025.5908227672917,-2727.2249999999999,0,-6752.815822767292,-6752.815822767292,0]
[1995,"Contributed Capital - Overhead Services",-1195490.1299999999,null,-1195490.1299999999,-119872,null,-119872,0,40.184362086892605,2.4885302343176464E-2,60,1.6666666666666666E-2,-29750.133333333331,-1997.8666666666666,0,-31747.999999999996,-31748,{"$f":"ROUND((IF(ISERROR(+R92-122), 0, +R92-Q92)),0)","v":0}]
[1995,"Contributed Capital - Underground Trenching & Ductwork",-5566404,null,-5566404,-2609506,null,-2609506,0,54.015764589381085,1.8513113858552862E-2,60,1.6666666666666666E-2,-103051.4710347041,-43491.76666666667,0,-146543.23770137076,-146543.23770137076,0]
[1995,"Contributed Capital - Underground Cables",-2292136,null,-2292136,-2370201,null,-2370201,0,30.813869949154885,3.2452918171267428E-2,40,2.5000000000000001E-2,-74386.502045416244,-59255.025000000001,0,-133641.52704541624,-133641.52704541624,0]
[1995,"Contributed Capital - Underground Devices",-254682,null,-254682,-167703,null,-167703,0,0,0,40,2.5000000000000001E-2,0,-4192.5749999999998,0,-4192.5749999999998,-4192.5749999999998,0]
[1995,"Contributed Capital - Overhead Transformer",-2734282,null,-2734282,169874,null,169874,0,34.030235835092235,2.9385632378391938E-2,40,2.5000000000000001E-2,-80348.60567085426,4246.8500000000004,0,-76101.755670854254,-76101.755670854269,{"$f":"ROUND((IF(ISERROR(+R96-122), 0, +R96-Q96)),0)","v":0}]
[1995,"Contributed Capital - Underground Padmount Transformer",-1858357,null,-1858357,-7920,null,-7920,0,32.334591456360037,3.0926631664718481E-2,40,2.5000000000000001E-2,-57472.722440551239,-198,0,-57670.722440551239,-57670.722440551246,{"$f":"ROUND((IF(ISERROR(+R97-122), 0, +R97-Q97)),0)","v":0}]
[1995,"Contributed Capital -Underground Submersible Transformer",-1955810,null,-1955810,-675874,null,-675874,0,25.187848794148177,3.9701683465414771E-2,30,3.3333333333333333E-2,-77648.94953849286,-22529.133333333335,0,-100178.08287182619,-100178.08287182619,0]
[1995,"Contributed Capital - Underground Services",-13453846,null,-13453846,-953639,null,-953639,0,33.74185020719203,2.9636786182722467E-2,40,2.5000000000000001E-2,-398728.75723727595,-23840.974999999999,0,-422569.73223727592,-422569.73223727592,0]
[1995,"Contributed Capital - Transformer Foundations",-798352,null,-798352,-558073,null,-558073,0,54.114681462522157,1.8479273516422031E-2,60,1.6666666666666666E-2,-14752.964970382563,-9301.2166666666672,0,-24054.181637049231,-24054.181637049231,0]
[1995,"Contributed Capital - Meters",-166183,null,-166183,-132547,null,-132547,0,6.1542421212457876,0.16248954465859924,15,6.6666666666666666E-2,-27003,-8836.4666666666672,0,-35839.466666666667,-35839.466666666667,0]
[null,"Contributed Capital - Meters SOLAR",0,null,0,-152011,null,-152011,0,0,0,15,6.6666666666666666E-2,0,-10134.066666666668,0,-10134.066666666668,-10134.066666666668,0]
[1995,"Contributed Capital - OEB Clearing",68538,null,68538,259328,null,259328,0,-10.000389093703491,-9.9996109214353104E-2,15,6.6666666666666666E-2,-6853.5333333333328,17288.533333333333,0,10435,10435,0]
[2440,"Deferred Revenue",null,null,0,null,null,0,null,0,0,null,0,0,0,0,0,null,0]
[2440,"Contributed Capital - Poles, Towers & Fixtures",0,null,0,null,null,0,-480870,0,0,40,2.5000000000000001E-2,0,0,-6010.875,-6010.875,-6010.87,{"$f":"ROUND((IF(ISERROR(+R105-122), 0, +R105-Q105)),0)","v":0}]
[2440,"Contributed Capital - Overhead Conductors",0,null,0,null,null,0,-311681,0,0,60,1.6666666666666666E-2,0,0,-2597.3416666666667,-2597.3416666666667,-2597.34,0]
[2440,"Contributed Capital - Overhead Devices",0,null,0,null,null,0,-34631,0,0,40,2.5000000000000001E-2,0,0,-432.88749999999999,-432.88749999999999,-432.89,0]
[2440,"Contributed Capital - Overhead Services",0,null,0,null,null,0,-26848,0,0,60,1.6666666666666666E-2,0,0,-223.73333333333332,-223.73333333333332,-223.73,0]
[2440,"Contributed Capital - Underground Trenching & Ductwork",0,null,0,null,null,0,-1815028,0,0,60,1.6666666666666666E-2,0,0,-15125.233333333334,-15125.233333333334,-15125.23,0]
[2440,"Contributed Capital - Underground Cables",0,null,0,null,null,0,-1714066,0,0,40,2.5000000000000001E-2,0,0,-21425.825000000001,-21425.825000000001,-21425.82,0]
[2440,"Contributed Capital - Underground Devices",0,null,0,null,null,0,-190357,0,0,40,2.5000000000000001E-2,0,0,-2379.4625000000001,-2379.4625000000001,-2379.46,0]
[2440,"Contributed Capital - Overhead Transformer",0,null,0,null,null,0,-24194,0,0,40,2.5000000000000001E-2,0,0,-302.42500000000001,-302.42500000000001,-302.43,0]
[2440,"Contributed Capital - Underground Padmount Transformer",0,null,0,null,null,0,-50168,0,0,40,2.5000000000000001E-2,0,0,-627.1,-627.1,-627.1,0]
[2440,"Contributed Capital -Underground Submersible Transformer",0,null,0,null,null,0,-328568,0,0,30,3.3333333333333333E-2,0,0,-5476.1333333333332,-5476.1333333333332,-5476.14,{"$f":"ROUND((IF(ISERROR(+R114-122), 0, +R114-Q114)),0)","v":0}]
[2440,"Contributed Capital - Underground Services",0,null,0,null,null,0,-1019308,0,0,40,2.5000000000000001E-2,0,0,-12741.35,-12741.35,-12741.35,0]
[2440,"Contributed Capital - Transformer Foundations",0,null,0,null,null,0,-119509,0,0,60,1.6666666666666666E-2,0,0,-995.9083333333333,-995.9083333333333,-996,{"$f":"ROUND((IF(ISERROR(+R116-122), 0, +R116-Q116)),0)","v":0}]
[2440,"Contributed Capital - Meters",0,null,0,null,null,0,-44356,0,0,15,6.6666666666666666E-2,0,0,-1478.5333333333333,-1478.5333333333333,-1478.53,{"$f":"ROUND((IF(ISERROR(+R117-122), 0, +R117-Q117)),0)","v":0}]
[2440,"Contributed Capital - Meters Solar",0,null,0,null,null,0,-152348,0,0,15,6.6666666666666666E-2,0,0,-5078.2666666666664,-5078.2666666666664,-5078.26,{"$f":"ROUND((IF(ISERROR(+R118-122), 0, +R118-Q118)),0)","v":0}]
[2440,"Contributed Capital - OEB Clearing",0,null,0,null,null,0,-243274,0,0,15,6.6666666666666666E-2,0,0,-8109.1333333333332,-8109.1333333333332,-8109.15,{"$f":"ROUND((IF(ISERROR(+R119-122), 0, +R119-Q119)),0)","v":0}]
[2440,"Meters - Renewable Connection - Direct Benefit",0,null,0,null,null,0,-143107,0,0,15,6.6666666666666666E-2,0,0,-4770.2333333333336,-4770.2333333333336,-22653.79,-17883.556666666667]
[null,null,null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C23:C121)","v":148349203.87},1238248,147110955.87,46455007.700000003,955878,45499129.700000003,11591504,null,null,null,null,{"$f":"SUM(N23:N121)","v":5548758.4797470579},2011558.8871090917,250147.98204545458,7810465.3489016015,7671935.7345193923,-138529.80604887847]
[]
[]
[2015,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",928634,706332,{"$f":"C128-D128","v":222302},726706,134165,{"$f":"F128-G128","v":592541},523099,2.25,{"$f":"IF(J128=0,0,1/J128)","v":0.44444444444444442},5,{"$f":"IF(L128=0,0,1/L128)","v":0.2},{"$f":"IF(J128=0,0,+E128/J128)","v":98800.888888888891},{"$f":"IF(L128=0,0,+H128/L128)","v":118508.2},{"$f":"IF(L128=0,0,+(I128*0.5)/L128)","v":52309.9},{"$f":"IF(ISERROR(+N128+O128+P128), 0, +N128+O128+P128)","v":269618.98888888891},264294.03000000003,{"$f":"IF(ISERROR(+R128-122), 0, +R128-Q128)","v":-5324.9588888888829}]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C129-D129","v":0},88614,79996,{"$f":"F129-G129","v":8618},null,0,{"$f":"IF(J129=0,0,1/J129)","v":0},3,{"$f":"IF(L129=0,0,1/L129)","v":0.33333333333333331},{"$f":"IF(J129=0,0,+E129/J129)","v":0},{"$f":"IF(L129=0,0,+H129/L129)","v":2872.6666666666665},{"$f":"IF(L129=0,0,+(I129*0.5)/L129)","v":0},{"$f":"IF(ISERROR(+N129+O129+P129), 0, +N129+O129+P129)","v":2872.6666666666665},null,{"$f":"IF(ISERROR(+R129-122), 0, +R129-Q129)","v":-2872.6666666666665}]
[1611,"Computer Software (Formally known as Account 1925) - Smart Meters",0,0,0,598681,558314,40367,0,0,0,3,0.33333333333333331,0,{"$f":"IF(L130=0,0,+H130/L130)","v":13455.666666666666},0,13455.666666666666,9643.51,-3812.1566666666658]
[1612,"Land Rights (Formally known as Account 1906)",12881,0,12881,0,0,0,null,4.8552581982661138,0.20596227001009237,50,0.02,2653,0,0,2653,2653,0]
[1805,"Land",2339958,0,2339958,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1808,"Buildings - Structure",7099490,0,7099490,585080,0,585080,-121526,38.08138630494976,2.62595482210694E-2,50,0.02,186429.4,11701.6,-1215.26,196915.74,199177.07,2261.3300000000163]
[1808,"Buildings - Roof",144989,38113,106876,0,0,0,-2480,11.438423870724959,8.7424632213478265E-2,20,0.05,9343.5949924477027,0,-62,9281.5949924477027,11871.92,2590.3250075522974]
[1810,"Leasehold Improvements",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 50 yrs",15658085,12312,15645773,1954817,0,1954817,-452443,41.163166773696979,2.4293563357204919E-2,50,0.02,380091.57764794608,39096.339999999997,-4524.43,414663.48764794605,414962.6,299.11235205392586]
[1815,"Transformer Station Equipment >50 kV 40 yrs",24475179,0,24475179,1244179,0,1244179,0,28.758016587320533,3.4772912692487355E-2,40,2.5000000000000001E-2,851073.26249999995,31104.474999999999,0,882177.73749999993,882177.73,{"$f":"ROUND((IF(ISERROR(+R137-122), 0, +R137-Q137)),0)","v":0}]
[1815,"Transformer Station Equipment >50 kV 30 yrs",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 25 yrs",887028,168084,718944,0,0,0,0,12.072003485119582,8.2836291526310321E-2,25,0.04,59554.654775091651,0,0,59554.654775091651,58000.41,-1554.2447750916472]
[1815,"Transformer Station Equipment >50 kV 20 yrs",392015,47127,344888,23491,0,23491,0,9.7640806915593874,0.10241619580883385,20,0.05,35322.116940117085,1174.55,0,36496.666940117088,41141.72,4645.0530598829137]
[1815,"Transformer Station Equipment >50 kV 15 yrs",1087574,27010,1060564,873187,0,873187,144833,8.4789376469777444,0.11793930344050151,15,6.6666666666666666E-2,125082.17941407203,58212.466666666667,4827.7666666666664,188122.41274740535,187417.26,-705.15274740534369]
[1820,"Distribution Station Equipment <50 kV 50 yrs",200427,0,200427,0,0,0,0,22.74196677896175,4.3971570696562837E-2,50,0.02,8813.09,0,0,8813.09,8813.09,0]
[1820,"Distribution Station Equipment <50 kV 40 yrs",649832,0,649832,0,0,0,0,25.474307223519567,3.9255238276970049E-2,40,2.5000000000000001E-2,25509.31,0,0,25509.31,25509.31,0]
[1820,"Distribution Station Equipment <50 kV 25 yrs",13287,0,13287,0,0,0,0,5.9261935345750381,0.16874237976969969,25,0.04,2242.08,0,0,2242.08,1941.19,-300.88999999999987]
[1820,"Distribution Station Equipment <50 kV 20 yrs",6078,6078,0,0,0,0,0,5.6617482673820705,0.17662388943731488,20,0.05,0,0,0,0,460.76,460.76]
[1820,"Distribution Station Equipment <50 kV 15 hrs",17551,17551,0,153636,0,153636,0,9.6426648499565957,0.1037057717508974,15,6.6666666666666666E-2,0,10242.4,0,10242.4,12062.54,1820.1400000000012]
[1825,"Storage Battery Equipment",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",17028402,0,17028402,6876205,0,6876205,3374648,32.159999999999997,3.1094527363184084E-2,40,2.5000000000000001E-2,529490.11194029858,171905.125,42183.1,743578.33694029856,731756.93,-11821.406940298504]
[1835,"Overhead Conductors",14319062,0,14319062,4500489,0,4500489,2501827,51.161277789213528,1.9546032531088046E-2,60,1.6666666666666666E-2,279880.85166666668,75008.149999999994,20848.558333333334,375737.56000000006,375737.55,{"$f":"ROUND((IF(ISERROR(+R149-122), 0, +R149-Q149)),0)","v":0}]
[1835,"Overhead Devices",1591007,0,1591007,549409,0,549409,293766,30.566478797000137,3.2715577304185339E-2,40,2.5000000000000001E-2,52050.712500000001,13735.225,3672.0749999999998,69458.012499999997,69458,{"$f":"ROUND((IF(ISERROR(+R150-122), 0, +R150-Q150)),0)","v":0}]
[1835,"Voltage Regulators",163109,0,163109,0,0,0,0,19.99995095316395,5.0000122617390827E-2,30,3.3333333333333333E-2,8155.47,0,0,8155.47,8155.47,0]
[1835,"Capacitor Banks",618096,0,618096,93467,0,93467,199837,19.795725748157409,5.0515955450286039E-2,25,0.04,31223.710000000003,3738.68,3996.74,38959.129999999997,36780.04,-2179.0899999999965]
[1840,"Underground Conduit",12527558,0,12527558,7689717,0,7689717,4356442,51.703745574918642,1.9340958549144215E-2,60,1.6666666666666666E-2,242294.97999999998,128161.95,36303.683333333334,406760.61333333334,406760.61,{"$f":"ROUND((IF(ISERROR(+R153-122), 0, +R153-Q153)),0)","v":0}]
[1845,"Underground Conductors & Devices - PILC",414000,0,414000,465861,0,465861,48503,58.000252175009457,1.7241304347826086E-2,60,1.6666666666666666E-2,7137.9,7764.35,404.19166666666666,15306.441666666668,15306.44,{"$f":"ROUND((IF(ISERROR(+R154-122), 0, +R154-Q154)),0)","v":0}]
[1845,"Underground Cables",15726653,0,15726653,6291745,0,6291745,2637426,28.66494171068198,3.4885820110610949E-2,40,2.5000000000000001E-2,548637.1875,157293.625,32967.824999999997,738898.63749999995,738898.64,{"$f":"ROUND((IF(ISERROR(+R155-122), 0, +R155-Q155)),0)","v":0}]
[1845,"Underground Devices",1747406,0,1747406,768589,0,768589,305782,28.664924724278009,3.4885840783424112E-2,40,2.5000000000000001E-2,60959.727500000001,19214.724999999999,3822.2750000000001,83996.727499999994,83996.74,{"$f":"ROUND((IF(ISERROR(+R156-122), 0, +R156-Q156)),0)","v":0}]
[1850,"Line Transformers - Overhead",15713833,314720,15399113,2373973,0,2373973,1050382,27.984355467778258,3.5734251630394696E-2,40,2.5000000000000001E-2,550275.77882688225,59349.324999999997,13129.775,622754.87882688222,629798.06999999995,7043.1911731177242]
[1850,"Line Transformers - Network",5503,0,5503,302203,0,302203,95759,9.3789412687050557,0.10662184263129194,40,2.5000000000000001E-2,586.73999999999955,7555.0749999999998,1196.9875,9338.8024999999998,9197.56,-141.24250000000029]
[1850,"Line Transformers - Vault",0,0,0,5849,0,5849,0,0,0,60,1.6666666666666666E-2,0,97.483333333333334,0,97.483333333333334,97.43,{"$f":"ROUND((IF(ISERROR(+R159-122), 0, +R159-Q159)),0)","v":0}]
[1850,"Line Transformers - Roof",497948,0,497948,0,0,0,0,23.84196394029119,4.1942853470643519E-2,30,3.3333333333333333E-2,20885.36,0,0,20885.36,20682.5,-202.86000000000058]
[1850,"Line Transformers -Network Protectors",91592,0,91592,315604,0,315604,115455,39.5,2.5316455696202531E-2,40,2.5000000000000001E-2,2318.7848101265822,7890.1,1443.1875,11652.072310126583,11585.64,-66.432310126583616]
[1850,"Line Transformers - Padmount",3991872,0,3991872,2141297,0,2141297,1000402,36.768896826570668,2.7196899725241693E-2,40,2.5000000000000001E-2,108566.54250000001,53532.425000000003,12505.025,174603.99250000002,56125.48,-118478.51250000001]
[1850,"Line Transformers - Submersible",3195923,0,3195923,1823397,0,1823397,745901,24.08939975548218,4.1512034760119894E-2,30,3.3333333333333333E-2,132669.26666666666,60779.9,12431.683333333332,205880.84999999998,83446.16,-122434.68999999997]
[1850,"Line Transformers - Foundation",1427416,0,1427416,647275,0,647275,228293,58.08298984474618,1.7216744569674623E-2,60,1.6666666666666666E-2,24575.456666666669,10787.916666666666,1902.4416666666666,37265.815000000002,14181.77,-23084.045000000002]
[1855,"Services - Overhead",1887728,0,1887728,1223124,0,1223124,441553,52.199016039499995,1.9157449237036973E-2,60,1.6666666666666666E-2,36164.053333333337,20385.400000000001,3679.6083333333331,60229.061666666668,60229.06,{"$f":"ROUND((IF(ISERROR(+R165-122), 0, +R165-Q165)),0)","v":0}]
[1855,"Services - Underground",22543287,0,22543287,5864328,0,5864328,2893603,31.400057794703944,3.1847075140373271E-2,40,2.5000000000000001E-2,717937.755,146608.20000000001,36170.037499999999,900715.99250000005,900715.98,{"$f":"ROUND((IF(ISERROR(+R166-122), 0, +R166-Q166)),0)","v":0}]
[1860,"Commercial Meters",1327802,158636,1169166,895420.48,0,895420.48,87170,20.970609969719355,4.7685785079401903E-2,25,0.04,55752.598598144003,35816.819199999998,1743.4,93312.817798143995,97667.34,4354.5222018560016]
[1860,"Smart Meters - Non-Qualifying",108222,null,108222,240153,0,240153,null,12.000798412047152,8.3327789174105077E-2,15,6.6666666666666666E-2,9017.9,16010.2,0,25028.1,null,-25028.1]
[1860," Meters - Renewable Connection",null,null,0,154427,0,154427,null,0,0,15,6.6666666666666666E-2,0,10295.133333333333,0,10295.133333333333,null,-10295.133333333333]
[1860,"Smart Meters",null,null,0,0,0,0,null,0,0,15,6.6666666666666666E-2,0,0,0,0,null,0]
[1860,"Smart Meters",0,0,0,12494108,0,12494108,156433,0,0,15,6.6666666666666666E-2,0,832940.53333333333,5214.4333333333334,838154.96666666667,838155.3,{"$f":"ROUND((IF(ISERROR(+R171-122), 0, +R171-Q171)),)","v":0}]
[1905,"Land",1395300,0,1395300,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures - Building",5262681,0,5262681,4877915,0,4877915,32479,28.706621491135099,3.4835168614628174E-2,50,0.02,183326.38,97558.3,324.79000000000002,281209.46999999997,274582.34000000003,-6627.1299999999464]
[1908,"Buildings & Fixtures -  Roof",1567291,0,1567291,2229408,0,2229408,55888,6.5251688193644037,0.15325273991875155,20,0.05,240191.64,111470.39999999999,1397.2,353059.24000000005,333883.83,-19175.410000000033]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",340212,54324,285888,245415,0,245415,64368,5.0999999999999996,0.19607843137254904,10,0.1,56056.470588235301,24541.5,3218.4,83816.370588235295,67373.56,-16442.810588235297]
[1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,0,null,0,0,5,0.2,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",350464,86058,264406,298738,0,298738,174117,2.1220247806506198,0.47124803118151931,5,0.2,124600.8069325808,59747.6,17411.7,201760.10693258082,202503.09,742.98306741917622]
[1920,"Computer Equip.-Hardware - Smart Meters",0,0,0,569286,437864,131422,0,0,0,5,0.2,0,26284.400000000001,0,26284.400000000001,22126.080000000002,-4158.32]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1930,"Transportation Equipment",2781086,3097,2777989,2833743,0,2833743,482300,7.1920592792238613,0.13904223549557784,11,9.0909090909090912E-2,386257.80074212479,257613,21922.727272727272,665793.52801485208,661498.07999999996,-4295.4480148521252]
[1935,"Stores Equipment",21484,0,21484,0,0,0,0,4.5479082035508567,0.21988130701917707,10,0.1,4723.93,0,0,4723.93,5711.33,987.39999999999964]
[1940,"Tools, Shop & Garage Equipment",324953,0,324953,216651,0,216651,67712,6.6972683352902482,0.14931460857416304,10,0.1,48520.23,21665.1,3385.6,73570.930000000008,69389.58,-4181.3500000000058]
[1940,"Tools - Smart Meters",0,0,0,0,0,0,0,0,0,10,0.1,0,0,0,0,372.6,372.6]
[1945,"Measurement & Testing Equipment",163014,0,163014,162820,0,162820,18213,7.7652226974638481,0.12877930729875961,10,0.1,20992.83,16282,910.65,38185.480000000003,37576.120000000003,-609.36000000000058]
[1950,"Power Operated Equipment",306812,0,306812,148833,0,148833,179117,6.7733104915977149,0.14763829315672136,10,0.1,45297.2,14883.3,8955.85,69136.350000000006,62365.42,-6770.9300000000076]
[1955,"Communications Equipment",58880,0,58880,32427,0,32427,55700,6.7560900047044781,0.14801460597826088,10,0.1,8715.1,3242.7,2785,14742.8,14772,29.200000000000728]
[1955,"Communication Equipment (Smart Meters)",0,0,0,696896,0,696896,0,0,0,10,0.1,0,69689.600000000006,0,69689.600000000006,69689.52,{"$f":"ROUND((IF(ISERROR(+R188-122), 0, +R188-Q188)),0)","v":0}]
[1960,"Miscellaneous Equipment ",40970,0,40970,10150,0,10150,0,3.605450857361606,0.27735782279716864,5,0.2,11363.349999999999,2030,0,13393.349999999999,2030.88,-11362.469999999998]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",115075,91860,23215,0,0,0,0,6.15,0.16260162601626016,10,0.1,3774.7967479674794,0,0,3774.7967479674794,4059.36,284.56325203252072]
[1985,"Miscellaneous Fixed Assets",null,0,0,0,0,0,0,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributed Capital - Poles, Towers & Fixtures",-1626853,0,-1626853,-1146161,0,-1146161,0,34.5,2.8985507246376812E-2,40,2.5000000000000001E-2,-47155.159420289856,-28654.025000000001,0,-75809.18442028985,-76139.970000000088,-330.78557971023838]
[1995,"Contributed Capital - Overhead Conductors",-1246129,0,-1246129,-969094.78,0,-969094.78,0,54.548506016662472,1.8332307757329566E-2,60,1.6666666666666666E-2,-22844.420333333335,-16151.579666666667,0,-38996,-38983.099999999919,12.900000000081491]
[1995,"Contributed Capital - Overhead Devices",-138459,0,-138459,-109089,0,-109089,0,34.39470281403807,2.9074244525580075E-2,40,2.5000000000000001E-2,-4025.5908227672917,-2727.2249999999999,0,-6752.815822767292,-6772.7700000000041,-19.954177232712027]
[1995,"Contributed Capital - Overhead Services",-1195490.1299999999,0,-1195490.1299999999,-119872,0,-119872,0,40.184362086892605,2.4885302343176464E-2,60,1.6666666666666666E-2,-29750.133333333331,-1997.8666666666666,0,-31747.999999999996,-27445,4302.9999999999964]
[1995,"Contributed Capital - Underground Trenching & Ductwork",-5566404,0,-5566404,-2609506,0,-2609506,0,54.015764589381085,1.8513113858552862E-2,60,1.6666666666666666E-2,-103051.4710347041,-43491.76666666667,0,-146543.23770137076,-146667,-123.76229862924083]
[1995,"Contributed Capital - Underground Cables",-2292136,0,-2292136,-2370201,0,-2370201,0,30.813869949154885,3.2452918171267428E-2,40,2.5000000000000001E-2,-74386.502045416244,-59255.025000000001,0,-133641.52704541624,-126452,7189.5270454162383]
[1995,"Contributed Capital - Underground Devices",-254682,0,-254682,-167703,0,-167703,0,0,0,40,2.5000000000000001E-2,0,-4192.5749999999998,0,-4192.5749999999998,-11693,-7500.4250000000002]
[1995,"Contributed Capital - Overhead Transformer",-2734282,0,-2734282,169874,0,169874,0,34.030235835092235,2.9385632378391938E-2,40,2.5000000000000001E-2,-80348.60567085426,4246.8500000000004,0,-76101.755670854254,-81825,-5723.2443291457457]
[1995,"Contributed Capital - Underground Padmount Transformer",-1858357,0,-1858357,-7920,0,-7920,0,32.334591456360037,3.0926631664718481E-2,40,2.5000000000000001E-2,-57472.722440551239,-198,0,-57670.722440551239,-64413,-6742.2775594487612]
[1995,"Contributed Capital -Underground Submersible Transformer",-1955810,0,-1955810,-675874,0,-675874,0,25.187848794148177,3.9701683465414771E-2,30,3.3333333333333333E-2,-77648.94953849286,-22529.133333333335,0,-100178.08287182619,-100178,{"$f":"ROUND((IF(ISERROR(+R203-122), 0, +R203-Q203)),0)","v":0}]
[1995,"Contributed Capital - Underground Services",-13453846,0,-13453846,-953639,0,-953639,0,33.74185020719203,2.9636786182722467E-2,40,2.5000000000000001E-2,-398728.75723727595,-23840.974999999999,0,-422569.73223727592,-456306,-33736.267762724077]
[1995,"Contributed Capital - Transformer Foundations",-798352,0,-798352,-558073,0,-558073,0,54.114681462522157,1.8479273516422031E-2,60,1.6666666666666666E-2,-14752.964970382563,-9301.2166666666672,0,-24054.181637049231,-24054,{"$f":"ROUND((IF(ISERROR(+R205-122), 0, +R205-Q205)),0)","v":0}]
[1995,"Contributed Capital - Meters",-166183,0,-166183,-132547,0,-132547,0,6.1542421212457876,0.16248954465859924,15,6.6666666666666666E-2,-27003,-8836.4666666666672,0,-35839.466666666667,-26572.1,9267.3666666666686]
[null,"Contributed Capital - Meters SOLAR",0,0,0,-152011,0,-152011,0,0,0,15,6.6666666666666666E-2,0,-10134.066666666668,0,-10134.066666666668,-13643.510000000002,-3509.4433333333345]
[1995,"Contributed Capital - OEB Clearing",68538,0,68538,259328,0,259328,0,-10.000389093703491,-9.9996109214353104E-2,15,6.6666666666666666E-2,-6853.5333333333328,17288.533333333333,0,10435,18682.240000000005,8247.2400000000052]
[2440,"Deferred Revenue",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[2440,"Contributed Capital - Poles, Towers & Fixtures",0,0,0,-480870,0,-480870,-1357297,0,0,40,2.5000000000000001E-2,0,-12021.75,-16966.212500000001,-28987.962500000001,-28987.970000000005,{"$f":"ROUND((IF(ISERROR(+R210-122), 0, +R210-Q210)),0)","v":0}]
[2440,"Contributed Capital - Overhead Conductors",0,0,0,-311681,0,-311681,-1127219,0,0,60,1.6666666666666666E-2,0,-5194.6833333333334,-9393.4916666666668,-14588.174999999999,-14588.170000000002,{"$f":"ROUND((IF(ISERROR(+R211-122), 0, +R211-Q211)),0)","v":0}]
[2440,"Contributed Capital - Overhead Devices",0,0,0,-34631,0,-34631,-125246,0,0,40,2.5000000000000001E-2,0,-865.77499999999998,-1565.575,-2431.35,-2431.36,{"$f":"ROUND((IF(ISERROR(+R212-122), 0, +R212-Q212)),0)","v":0}]
[2440,"Contributed Capital - Overhead Services",0,0,0,-26848,0,-26848,-175586,0,0,60,1.6666666666666666E-2,0,-447.46666666666664,-1463.2166666666667,-1910.6833333333334,-1910.67,{"$f":"ROUND((IF(ISERROR(+R213-122), 0, +R213-Q213)),0)","v":0}]
[2440,"Contributed Capital - Underground Trenching & Ductwork",0,0,0,-1815028,0,-1815028,-3410836,0,0,60,1.6666666666666666E-2,0,-30250.466666666667,-28423.633333333335,-58674.100000000006,-58674.100000000006,0]
[2440,"Contributed Capital - Underground Cables",0,0,0,-1714066,0,-1714066,-1216363,0,0,40,2.5000000000000001E-2,0,-42851.65,-15204.5375,-58056.1875,-58056.18,{"$f":"ROUND((IF(ISERROR(+R215-122), 0, +R215-Q215)),0)","v":0}]
[2440,"Contributed Capital - Underground Devices",0,0,0,-190357,0,-190357,-135418,0,0,40,2.5000000000000001E-2,0,-4758.9250000000002,-1692.7249999999999,-6451.65,-6451.65,0]
[2440,"Contributed Capital - Overhead Transformer",0,0,0,-24194,0,-24194,-9183,0,0,40,2.5000000000000001E-2,0,-604.85,-114.78749999999999,-719.63750000000005,-719.65000000000009,{"$f":"ROUND((IF(ISERROR(+R217-122), 0, +R217-Q217)),0)","v":0}]
[2440,"Contributed Capital - Underground Padmount Transformer",0,0,0,-50168,0,-50168,-134178,0,0,40,2.5000000000000001E-2,0,-1254.2,-1677.2249999999999,-2931.4250000000002,-2931.42,{"$f":"ROUND((IF(ISERROR(+R218-122), 0, +R218-Q218)),0)","v":0}]
[2440,"Contributed Capital -Underground Submersible Transformer",0,0,0,-328568,0,-328568,-605194,0,0,30,3.3333333333333333E-2,0,-10952.266666666666,-10086.566666666668,-21038.833333333336,-21038.85,{"$f":"ROUND((IF(ISERROR(+R219-122), 0, +R219-Q219)),0)","v":0}]
[2440,"Contributed Capital - Underground Services",0,0,0,-1019308,0,-1019308,-879364,0,0,40,2.5000000000000001E-2,0,-25482.7,-10992.05,-36474.75,-36474.75,0]
[2440,"Contributed Capital - Transformer Foundations",0,0,0,-119509,0,-119509,-250622,0,0,60,1.6666666666666666E-2,0,-1991.8166666666666,-2088.5166666666669,-4080.3333333333335,-4173.2300000000005,-92.896666666666988]
[2440,"Contributed Capital - Meters",0,0,0,-44356,0,-44356,-50223,0,0,15,6.6666666666666666E-2,0,-2957.0666666666666,-1674.1,-4631.1666666666661,-4631.1600000000008,{"$f":"ROUND((IF(ISERROR(+R222-122), 0, +R222-Q222)),0)","v":0}]
[2440,"Contributed Capital - Meters Solar",0,0,0,-152348,0,-152348,-117859,0,0,15,6.6666666666666666E-2,0,-10156.533333333333,-3928.6333333333332,-14085.166666666666,-14085.13,{"$f":"ROUND((IF(ISERROR(+R223-122), 0, +R223-Q223)),0)","v":0}]
[2440,"Contributed Capital - OEB Clearing",0,0,0,-243274,0,-243274,0,0,0,15,6.6666666666666666E-2,0,-16218.266666666666,0,-16218.266666666666,-16218.3,{"$f":"ROUND((IF(ISERROR(+R224-122), 0, +R224-Q224)),0)","v":0}]
[2440,"Meters - Renewable Connection - Direct Benefit",0,0,0,-143107,0,-143107,134602,0,0,15,6.6666666666666666E-2,0,-9540.4666666666672,4486.7333333333336,-5053.7333333333336,21294.560000000001,26348.293333333335]
[null,null,null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C128:C226)","v":148349203.87},1731302,146617901.87,58046511.699999988,1210339,56836172.699999988,12294573,null,null,null,null,{"$f":"SUM(N128:N226)","v":5393294.7674975228},2444923.184533332,244478.38393939406,8082696.33597025,7704252.3999999976,-378444.36047912488]
[]
[]
[2016,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",928634,706332,{"$f":"C233-D233","v":222302},1249805,135165,{"$f":"F233-G233","v":1114640},710078,2.25,{"$f":"IF(J233=0,0,1/J233)","v":0.44444444444444442},5,{"$f":"IF(L233=0,0,1/L233)","v":0.2},{"$f":"IF(J233=0,0,+E233/J233)","v":98800.888888888891},{"$f":"IF(L233=0,0,+H233/L233)","v":222928},{"$f":"IF(L233=0,0,+(I233*0.5)/L233)","v":71007.8},{"$f":"IF(ISERROR(+N233+O233+P233), 0, +N233+O233+P233)","v":392736.68888888886},390185.73,{"$f":"IF(ISERROR(+R233-122), 0, +R233-Q233)","v":-2550.9588888888829}]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C234-D234","v":0},88614,79996,{"$f":"F234-G234","v":8618},null,0,{"$f":"IF(J234=0,0,1/J234)","v":0},3,{"$f":"IF(L234=0,0,1/L234)","v":0.33333333333333331},{"$f":"IF(J234=0,0,+E234/J234)","v":0},{"$f":"IF(L234=0,0,+H234/L234)","v":2872.6666666666665},{"$f":"IF(L234=0,0,+(I234*0.5)/L234)","v":0},{"$f":"IF(ISERROR(+N234+O234+P234), 0, +N234+O234+P234)","v":2872.6666666666665},null,{"$f":"IF(ISERROR(+R234-122), 0, +R234-Q234)","v":-2872.6666666666665}]
[1611,"Computer Software (Formally known as Account 1925) - Smart Meters",0,0,0,598681,598681,0,0,0,0,3,0.33333333333333331,0,{"$f":"IF(L235=0,0,+H235/L235)","v":0},0,0,7629.14,7629.14]
[1612,"Land Rights (Formally known as Account 1906)",12881,0,12881,0,0,0,null,4.8552581982661138,0.20596227001009237,50,0.02,2653,0,0,2653,2269.36,-383.63999999999987]
[1805,"Land",2339958,0,2339958,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1808,"Buildings - Structure",7099490,0,7099490,463554,0,463554,0,38.08138630494976,2.62595482210694E-2,50,0.02,186429.4,9271.08,0,195700.47999999998,200221.81,4521.3300000000163]
[1808,"Buildings - Roof",144989,47270,97719,-2480,0,-2480,0,11.438423870724959,8.7424632213478265E-2,20,0.05,8543.047635268882,-124,0,8419.047635268882,10072.969999999999,1653.9223647311173]
[1810,"Leasehold Improvements",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 50 yrs",15658085,12312,15645773,1502374,0,1502374,-32364,41.163166773696979,2.4293563357204919E-2,50,0.02,380091.57764794608,30047.48,-323.64,409815.41764794604,410476.62,661.20235205395147]
[1815,"Transformer Station Equipment >50 kV 40 yrs",24475179,0,24475179,1244179,0,1244179,0,28.758016587320533,3.4772912692487355E-2,40,2.5000000000000001E-2,851073.26249999995,31104.474999999999,0,882177.73749999993,882177.73,{"$f":"ROUND((IF(ISERROR(+R242-122), 0, +R242-Q242)),0)","v":0}]
[1815,"Transformer Station Equipment >50 kV 30 yrs",null,0,0,null,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 25 yrs",887028,171854,715174,0,0,0,0,12.072003485119582,8.2836291526310321E-2,25,0.04,59242.361956037465,0,0,59242.361956037465,57552.72,-1689.6419560374634]
[1815,"Transformer Station Equipment >50 kV 20 yrs",392015,66888,325127,23491,0,23491,164946,9.7640806915593874,0.10241619580883385,20,0.05,33298.270494738725,1174.55,4123.6499999999996,38596.470494738729,40647.760000000002,2051.289505261273]
[1815,"Transformer Station Equipment >50 kV 15 yrs",1087574,42304,1045270,1018020,0,1018020,57657,8.4789376469777444,0.11793930344050151,15,6.6666666666666666E-2,123278.41570725301,67868,1921.9,193068.315707253,185902.44,-7165.8757072529988]
[1820,"Distribution Station Equipment <50 kV 50 yrs",200427,0,200427,0,0,0,0,22.74196677896175,4.3971570696562837E-2,50,0.02,8813.09,0,0,8813.09,8813.09,0]
[1820,"Distribution Station Equipment <50 kV 40 yrs",649832,0,649832,0,0,0,0,25.474307223519567,3.9255238276970049E-2,40,2.5000000000000001E-2,25509.31,0,0,25509.31,25509.31,0]
[1820,"Distribution Station Equipment <50 kV 25 yrs",13287,0,13287,0,0,0,0,5.9261935345750381,0.16874237976969969,25,0.04,2242.08,0,0,2242.08,1575.12,-666.96]
[1820,"Distribution Station Equipment <50 kV 20 yrs",6078,6078,0,0,0,0,0,5.6617482673820705,0.17662388943731488,20,0.05,0,0,0,0,263.63,263.63]
[1820,"Distribution Station Equipment <50 kV 15 hrs",17551,17551,0,153636,0,153636,0,9.6426648499565957,0.1037057717508974,15,6.6666666666666666E-2,0,10242.4,0,10242.4,12062.53,1820.130000000001]
[1825,"Storage Battery Equipment",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",17028402,0,17028402,10250853,0,10250853,3525628,32.159999999999997,3.1094527363184084E-2,40,2.5000000000000001E-2,529490.11194029858,256271.32500000001,44070.35,829831.78694029863,836576.76,6744.973059701384]
[1835,"Overhead Conductors",14319062,0,14319062,7002316,0,7002316,2302680,51.161277789213528,1.9546032531088046E-2,60,1.6666666666666666E-2,279880.85166666668,116705.26666666666,19189,415775.11833333335,415775.11,-8.3333333604969084E-3]
[1835,"Overhead Devices",1591007,0,1591007,843175,0,843175,305490,30.566478797000137,3.2715577304185339E-2,40,2.5000000000000001E-2,52050.712500000001,21079.375,3818.625,76948.712499999994,77833.689999999988,884.9774999999936]
[1835,"Voltage Regulators",163109,0,163109,0,0,0,0,19.99995095316395,5.0000122617390827E-2,30,3.3333333333333333E-2,8155.47,0,0,8155.47,8155.47,0]
[1835,"Capacitor Banks",618096,0,618096,293304,0,293304,149116,19.795725748157409,5.0515955450286039E-2,25,0.04,31223.710000000003,11732.16,2982.32,45938.19,41181.589999999997,-4756.6000000000058]
[1840,"Underground Conduit",12527558,0,12527558,12046159,0,12046159,2655417,51.703745574918642,1.9340958549144215E-2,60,1.6666666666666666E-2,242294.97999999998,200769.31666666668,22128.474999999999,465192.77166666661,465192.76,{"$f":"ROUND((IF(ISERROR(+R258-122), 0, +R258-Q258)),0)","v":0}]
[1845,"Underground Conductors & Devices - PILC",414000,0,414000,514364,0,514364,920319,58.000252175009457,1.7241304347826086E-2,60,1.6666666666666666E-2,7137.9,8572.7333333333336,7669.3249999999998,23379.958333333332,23379.96,0]
[1845,"Underground Cables",15726653,0,15726653,8929171,0,8929171,3436932,28.66494171068198,3.4885820110610949E-2,40,2.5000000000000001E-2,548637.1875,223229.27499999999,42961.65,814828.11250000005,814828.11,0]
[1845,"Underground Devices",1747406,0,1747406,1074371,0,1074371,584071,28.664924724278009,3.4885840783424112E-2,40,2.5000000000000001E-2,60959.727500000001,26859.275000000001,7300.8874999999998,95119.89,95119.9,0]
[1850,"Line Transformers - Overhead",15713833,323443,15390390,3424355,0,3424355,1337162,27.984355467778258,3.5734251630394696E-2,40,2.5000000000000001E-2,549964.06894991023,85608.875,16714.525000000001,652287.46894991025,659533.31999999995,7245.8510500896955]
[1850,"Line Transformers - Network",5503,0,5503,397962,0,397962,362302,9.3789412687050557,0.10662184263129194,40,2.5000000000000001E-2,586.73999999999955,9949.0499999999993,4528.7749999999996,15064.564999999999,10766.36,-4298.2049999999981]
[1850,"Line Transformers - Vault",0,0,0,5849,0,5849,192,0,0,60,1.6666666666666666E-2,0,97.483333333333334,1.6,99.083333333333329,111.83,12.74666666666667]
[1850,"Line Transformers - Roof",497948,16586,481362,0,0,0,0,23.84196394029119,4.1942853470643519E-2,30,3.3333333333333333E-2,20189.695832335907,0,0,20189.695832335907,20685.7,496.00416766409398]
[1850,"Line Transformers -Network Protectors",91592,0,91592,431059,0,431059,29745,39.5,2.5316455696202531E-2,40,2.5000000000000001E-2,2318.7848101265822,10776.475,371.8125,13467.072310126583,13400.64,-66.432310126583616]
[1850,"Line Transformers - Padmount",3991872,0,3991872,3141699,0,3141699,1107226,36.768896826570668,2.7196899725241693E-2,40,2.5000000000000001E-2,108566.54250000001,78542.475000000006,13840.325000000001,200949.34250000003,423040.74,222091.39749999996]
[1850,"Line Transformers - Submersible",3195923,0,3195923,2569298,0,2569298,709291,24.08939975548218,4.1512034760119894E-2,30,3.3333333333333333E-2,132669.26666666666,85643.266666666663,11821.516666666666,230134.05,490357.68,260223.63]
[1850,"Line Transformers - Foundation",1427416,0,1427416,875568,0,875568,595820,58.08298984474618,1.7216744569674623E-2,60,1.6666666666666666E-2,24575.456666666669,14592.8,4965.166666666667,44133.423333333332,92963.790000000008,48830.366666666676]
[1855,"Services - Overhead",1887728,0,1887728,1664677,0,1664677,360635,52.199016039499995,1.9157449237036973E-2,60,1.6666666666666666E-2,36164.053333333337,27744.616666666665,3005.2916666666665,66913.96166666667,66913.960000000006,{"$f":"ROUND((IF(ISERROR(+R270-122), 0, +R270-Q270)),0)","v":0}]
[1855,"Services - Underground",22543287,0,22543287,8757931,0,8757931,2959538,31.400057794703944,3.1847075140373271E-2,40,2.5000000000000001E-2,717937.755,218948.27499999999,36994.224999999999,973880.255,973880.24,0]
[1860,"Commercial Meters",1327802,158636,1169166,982590.48,0,982590.48,265312,20.970609969719355,4.7685785079401903E-2,25,0.04,55752.598598144003,39303.619200000001,5306.24,100362.45779814401,143228.80000000002,42866.342201856009]
[1860,"Smart Meters - Non-Qualifying",108222,null,108222,240153,0,240153,null,12.000798412047152,8.3327789174105077E-2,15,6.6666666666666666E-2,9017.9,16010.2,0,25028.1,null,-25028.1]
[1860," Meters - Renewable Connection",null,null,0,154427,0,154427,null,0,0,15,6.6666666666666666E-2,0,10295.133333333333,0,10295.133333333333,null,-10295.133333333333]
[1860,"Smart Meters",null,null,0,0,0,0,null,0,0,15,6.6666666666666666E-2,0,0,0,0,null,0]
[1860,"Smart Meters",0,0,0,12650541,0,12650541,407305,0,0,15,6.6666666666666666E-2,0,843369.4,13576.833333333334,856946.2333333334,856946.57,{"$f":"ROUND((IF(ISERROR(+R276-122), 0, +R276-Q276)),0)","v":0}]
[1905,"Land",1395300,0,1395300,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures - Building",5262681,0,5262681,4910394,0,4910394,101092,28.706621491135099,3.4835168614628174E-2,50,0.02,183326.38,98207.88,1010.92,282545.18,275191.03000000003,-7354.1499999999651]
[1908,"Buildings & Fixtures -  Roof",1567291,0,1567291,2285296,0,2285296,120678,6.5251688193644037,0.15325273991875155,20,0.05,240191.64,114264.8,3016.95,357473.39,338366.2,-19107.190000000002]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",340212,54324,285888,309783,0,309783,36970,5.0999999999999996,0.19607843137254904,10,0.1,56056.470588235301,30978.3,1848.5,88883.270588235304,70563.17,-18320.100588235306]
[1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,0,null,0,0,5,0.2,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",350464,180516,169948,472855,19504,453351,90770,2.1220247806506198,0.47124803118151931,5,0.2,80087.660403236849,90670.2,9077,179834.86040323685,189058.48,9223.6195967631647]
[1920,"Computer Equip.-Hardware - Smart Meters",0,0,0,569286,437864,131422,0,0,0,5,0.2,0,26284.400000000001,0,26284.400000000001,22126.080000000002,-4158.32]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1930,"Transportation Equipment",2781086,359331,2421755,3316043,0,3316043,733066,7.1920592792238613,0.13904223549557784,11,9.0909090909090912E-2,336726.22902259312,301458.45454545453,33321.181818181816,671505.86538622936,664631.5,-6874.3653862293577]
[1935,"Stores Equipment",21484,0,21484,0,0,0,2552,4.5479082035508567,0.21988130701917707,10,0.1,4723.93,0,127.6,4851.5300000000007,3214.85,-1636.6800000000007]
[1940,"Tools, Shop & Garage Equipment",324953,0,324953,284363,0,284363,95003,6.6972683352902482,0.14931460857416304,10,0.1,48520.23,28436.3,4750.1499999999996,81706.679999999993,72361.179999999993,-9345.5]
[1940,"Tools - Smart Meters",0,0,0,0,0,0,0,0,0,10,0.1,0,0,0,0,372.6,372.6]
[1945,"Measurement & Testing Equipment",163014,0,163014,181033,0,181033,3849,7.7652226974638481,0.12877930729875961,10,0.1,20992.83,18103.3,192.45,39288.58,36709.31,-2579.2700000000041]
[1950,"Power Operated Equipment",306812,0,306812,327950,0,327950,126680,6.7733104915977149,0.14763829315672136,10,0.1,45297.2,32795,6334,84426.2,66838.75,-17587.449999999997]
[1955,"Communications Equipment",58880,0,58880,88127,0,88127,61266,6.7560900047044781,0.14801460597826088,10,0.1,8715.1,8812.7000000000007,3063.3,20591.100000000002,11240.63,-9350.470000000003]
[1955,"Communication Equipment (Smart Meters)",0,0,0,696896,0,696896,0,0,0,10,0.1,0,69689.600000000006,0,69689.600000000006,69689.52,{"$f":"ROUND((IF(ISERROR(+R293-122), 0, +R293-Q293)),0)","v":0}]
[1960,"Miscellaneous Equipment ",40970,40970,0,10150,0,10150,0,3.605450857361606,0.27735782279716864,5,0.2,0,2030,0,2030,2030.88,1]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",115075,100327,14748,0,0,0,0,6.15,0.16260162601626016,10,0.1,2398.0487804878048,0,0,2398.0487804878048,1942.56,-455.48878048780489]
[1985,"Miscellaneous Fixed Assets",null,0,0,0,0,0,0,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributed Capital - Poles, Towers & Fixtures",-1626853,0,-1626853,-1146161,0,-1146161,0,34.5,2.8985507246376812E-2,40,2.5000000000000001E-2,-47155.159420289856,-28654.025000000001,0,-75809.18442028985,-76139.969999999972,-330.78557971012197]
[1995,"Contributed Capital - Overhead Conductors",-1246129,0,-1246129,-969094.78,0,-969094.78,0,54.548506016662472,1.8332307757329566E-2,60,1.6666666666666666E-2,-22844.420333333335,-16151.579666666667,0,-38996,-38983.100000000093,12.899999999906868]
[1995,"Contributed Capital - Overhead Devices",-138459,0,-138459,-109089,0,-109089,0,34.39470281403807,2.9074244525580075E-2,40,2.5000000000000001E-2,-4025.5908227672917,-2727.2249999999999,0,-6752.815822767292,-6772.7699999999895,-19.954177232697475]
[1995,"Contributed Capital - Overhead Services",-1195490.1299999999,0,-1195490.1299999999,-119872,0,-119872,0,40.184362086892605,2.4885302343176464E-2,60,1.6666666666666666E-2,-29750.133333333331,-1997.8666666666666,0,-31747.999999999996,-27444.68,4303.3199999999961]
[1995,"Contributed Capital - Underground Trenching & Ductwork",-5566404,0,-5566404,-2609506,0,-2609506,0,54.015764589381085,1.8513113858552862E-2,60,1.6666666666666666E-2,-103051.4710347041,-43491.76666666667,0,-146543.23770137076,-146667.35999999999,-124.12229862922686]
[1995,"Contributed Capital - Underground Cables",-2292136,0,-2292136,-2370201,0,-2370201,0,30.813869949154885,3.2452918171267428E-2,40,2.5000000000000001E-2,-74386.502045416244,-59255.025000000001,0,-133641.52704541624,-126452.67,7188.85704541624]
[1995,"Contributed Capital - Underground Devices",-254682,0,-254682,-167703,0,-167703,0,0,0,40,2.5000000000000001E-2,0,-4192.5749999999998,0,-4192.5749999999998,-11693.7,-7501.1250000000009]
[1995,"Contributed Capital - Overhead Transformer",-2734282,0,-2734282,169874,0,169874,0,34.030235835092235,2.9385632378391938E-2,40,2.5000000000000001E-2,-80348.60567085426,4246.8500000000004,0,-76101.755670854254,-81825.33,-5723.5743291457475]
[1995,"Contributed Capital - Underground Padmount Transformer",-1858357,0,-1858357,-7920,0,-7920,0,32.334591456360037,3.0926631664718481E-2,40,2.5000000000000001E-2,-57472.722440551239,-198,0,-57670.722440551239,-64412.78,-6742.05755944876]
[1995,"Contributed Capital -Underground Submersible Transformer",-1955810,0,-1955810,-675874,0,-675874,0,25.187848794148177,3.9701683465414771E-2,30,3.3333333333333333E-2,-77648.94953849286,-22529.133333333335,0,-100178.08287182619,-100178.11,{"$f":"ROUND((IF(ISERROR(+R308-122), 0, +R308-Q308)),0)","v":0}]
[1995,"Contributed Capital - Underground Services",-13453846,0,-13453846,-953639,0,-953639,0,33.74185020719203,2.9636786182722467E-2,40,2.5000000000000001E-2,-398728.75723727595,-23840.974999999999,0,-422569.73223727592,-456305.53,-33735.797762724105]
[1995,"Contributed Capital - Transformer Foundations",-798352,0,-798352,-558073,0,-558073,0,54.114681462522157,1.8479273516422031E-2,60,1.6666666666666666E-2,-14752.964970382563,-9301.2166666666672,0,-24054.181637049231,-24054.18,{"$f":"ROUND((IF(ISERROR(+R310-122), 0, +R310-Q310)),0)","v":0}]
[1995,"Contributed Capital - Meters",-166183,0,-166183,-132547,0,-132547,0,6.1542421212457876,0.16248954465859924,15,6.6666666666666666E-2,-27003,-8836.4666666666672,0,-35839.466666666667,-25084.91,10754.556666666667]
[null,"Contributed Capital - Meters SOLAR",0,0,0,-152011,0,-152011,0,0,0,15,6.6666666666666666E-2,0,-10134.066666666668,0,-10134.066666666668,-13643.510000000002,-3509.4433333333345]
[1995,"Contributed Capital - OEB Clearing",68538,0,68538,259328,0,259328,0,-10.000389093703491,-9.9996109214353104E-2,15,6.6666666666666666E-2,-6853.5333333333328,17288.533333333333,0,10435,18682.239999999991,8247.2399999999907]
[2440,"Deferred Revenue",null,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[2440,"Contributed Capital - Poles, Towers & Fixtures",0,0,0,-1838167,0,-1838167,-916906,0,0,40,2.5000000000000001E-2,0,-45954.175000000003,-11461.325000000001,-57415.5,-57415.51,{"$f":"ROUND((IF(ISERROR(+R315-122), 0, +R315-Q315)),0)","v":0}]
[2440,"Contributed Capital - Overhead Conductors",0,0,0,-1438900,0,-1438900,-510353,0,0,60,1.6666666666666666E-2,0,-23981.666666666668,-4252.9416666666666,-28234.608333333334,-28234.6,0]
[2440,"Contributed Capital - Overhead Devices",0,0,0,-159877,0,-159877,-56448,0,0,40,2.5000000000000001E-2,0,-3996.9250000000002,-705.6,-4702.5250000000005,-4702.54,0]
[2440,"Contributed Capital - Overhead Services",0,0,0,-202434,0,-202434,-106303,0,0,60,1.6666666666666666E-2,0,-3373.9,-885.85833333333335,-4259.7583333333332,-4259.74,0]
[2440,"Contributed Capital - Underground Trenching & Ductwork",0,0,0,-5225864,0,-5225864,-1923685,0,0,60,1.6666666666666666E-2,0,-87097.733333333337,-16030.708333333334,-103128.44166666667,-103128.45,0]
[2440,"Contributed Capital - Underground Cables",0,0,0,-2930429,0,-2930429,-2447256,0,0,40,2.5000000000000001E-2,0,-73260.725000000006,-30590.7,-103851.425,-103851.42000000001,0]
[2440,"Contributed Capital - Underground Devices",0,0,0,-325775,0,-325775,-271722,0,0,40,2.5000000000000001E-2,0,-8144.375,-3396.5250000000001,-11540.9,-11540.89,0]
[2440,"Contributed Capital - Overhead Transformer",0,0,0,-33377,0,-33377,-30238,0,0,40,2.5000000000000001E-2,0,-834.42499999999995,-377.97500000000002,-1212.4000000000001,-1212.4000000000001,0]
[2440,"Contributed Capital - Underground Padmount Transformer",0,0,0,-184346,0,-184346,-125939,0,0,40,2.5000000000000001E-2,0,-4608.6499999999996,-1574.2375,-6182.8874999999998,-6182.89,0]
[2440,"Contributed Capital -Underground Submersible Transformer",0,0,0,-933762,0,-933762,-581471,0,0,30,3.3333333333333333E-2,0,-31125.4,-9691.1833333333325,-40816.583333333336,-40816.61,0]
[2440,"Contributed Capital - Underground Services",0,0,0,-1898672,0,-1898672,-1491907,0,0,40,2.5000000000000001E-2,0,-47466.8,-18648.837500000001,-66115.637500000012,-66115.640000000014,0]
[2440,"Contributed Capital - Transformer Foundations",0,0,0,-370131,0,-370131,-412447,0,0,60,1.6666666666666666E-2,0,-6168.85,-3437.0583333333334,-9605.9083333333328,-9883.16,-277.25166666666701]
[2440,"Contributed Capital - Meters",0,0,0,-94579,0,-94579,-22651,0,0,15,6.6666666666666666E-2,0,-6305.2666666666664,-755.0333333333333,-7060.2999999999993,-7060.2999999999993,0]
[2440,"Contributed Capital - Meters Solar",0,0,0,-270207,0,-270207,-53192,0,0,15,6.6666666666666666E-2,0,-18013.8,-1773.0666666666666,-19786.866666666665,-19786.810000000005,{"$f":"ROUND((IF(ISERROR(+R328-122), 0, +R328-Q328)),0)","v":0}]
[2440,"Contributed Capital - OEB Clearing",0,0,0,-243274,0,-243274,0,0,0,15,6.6666666666666666E-2,0,-16218.266666666666,0,-16218.266666666666,-16218.3,0]
[2440,"Meters - Renewable Connection - Direct Benefit",0,0,0,-8505,0,-8505,0,0,0,15,6.6666666666666666E-2,0,-567,0,-567,-7146.630000000001,-6579.630000000001]
[null,null,null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C233:C331)","v":148349203.87},2304722,146044481.87,70341084.700000003,1271210,69069874.700000003,15335906,null,null,null,null,{"$f":"SUM(N233:N331)","v":5280562.1269081011},2916323.4857454547,297137.65515151515,8494023.267805066,8921037.4300000034,427014.07768605446]
[]
[2017,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",928634,858332,{"$f":"C337-D337","v":70302},1959883,135165,{"$f":"F337-G337","v":1824718},136147,2.25,{"$f":"IF(J337=0,0,1/J337)","v":0.44444444444444442},5,{"$f":"IF(L337=0,0,1/L337)","v":0.2},{"$f":"IF(J337=0,0,+E337/J337)","v":31245.333333333332},{"$f":"IF(L337=0,0,+H337/L337)","v":364943.6},{"$f":"IF(L337=0,0,+(I337*0.5)/L337)","v":13614.7},{"$f":"IF(ISERROR(+N337+O337+P337), 0, +N337+O337+P337)","v":409803.6333333333},418459.81,{"$f":"IF(ISERROR(+R337-122), 0, +R337-Q337)","v":8656.1766666666954}]
[1611,"Computer Software (Formally known as Account 1925)",0,null,{"$f":"C338-D338","v":0},88614,79996,{"$f":"F338-G338","v":8618},null,0,{"$f":"IF(J338=0,0,1/J338)","v":0},3,{"$f":"IF(L338=0,0,1/L338)","v":0.33333333333333331},{"$f":"IF(J338=0,0,+E338/J338)","v":0},{"$f":"IF(L338=0,0,+H338/L338)","v":2872.6666666666665},{"$f":"IF(L338=0,0,+(I338*0.5)/L338)","v":0},{"$f":"IF(ISERROR(+N338+O338+P338), 0, +N338+O338+P338)","v":2872.6666666666665},null,{"$f":"IF(ISERROR(+R338-122), 0, +R338-Q338)","v":-2872.6666666666665}]
[1611,"Computer Software (Formally known as Account 1925) - Smart Meters",0,0,0,598681,598681,0,0,0,0,3,0.33333333333333331,0,{"$f":"IF(L339=0,0,+H339/L339)","v":0},0,0,1505.54,1505.54]
[1612,"Land Rights (Formally known as Account 1906)",12881,0,12881,0,0,0,null,4.8552581982661138,0.20596227001009237,50,0.02,2653,0,0,2653,0,-2653]
[1805,"Land",2339958,0,2339958,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1808,"Buildings - Structure",7099490,0,7099490,463554,0,463554,0,38.08138630494976,2.62595482210694E-2,50,0.02,186429.4,9271.08,0,195700.47999999998,190769.35,-4931.1299999999756]
[1808,"Buildings - Roof",144989,58456,86533,-2480,0,-2480,0,11.438423870724959,8.7424632213478265E-2,20,0.05,7565.1156993289151,-124,0,7441.1156993289151,-1736.49,-9177.6056993289149]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 50 yrs",15658085,12312,15645773,1470010,0,1470010,1196559,41.163166773696979,2.4293563357204919E-2,50,0.02,380091.57764794608,29400.2,11965.59,421457.36764794611,412339.51,-9117.8576479461044]
[1815,"Transformer Station Equipment >50 kV 40 yrs",24475179,0,24475179,1244179,0,1244179,253651,28.758016587320533,3.4772912692487355E-2,40,2.5000000000000001E-2,851073.26249999995,31104.474999999999,3170.6374999999998,885348.37499999988,851595.94,-33752.434999999939]
[1815,"Transformer Station Equipment >50 kV 30 yrs",0,0,0,null,0,0,71591,0,0,null,0,0,0,0,0,1193.19,1193.19]
[1815,"Transformer Station Equipment >50 kV 25 yrs",887028,176718,710310,0,0,0,233388,12.072003485119582,8.2836291526310321E-2,25,0.04,58839.446234053488,0,4667.76,63507.20623405349,57640.33,-5866.8762340534886]
[1815,"Transformer Station Equipment >50 kV 20 yrs",392015,163703,228312,188437,0,188437,0,9.7640806915593874,0.10241619580883385,20,0.05,23382.846497506474,9421.85,0,32804.696497506477,33621.1,816.40350249352196]
[1815,"Transformer Station Equipment >50 kV 15 yrs",1087574,439950,647624,1075677,0,1075677,729696,8.4789376469777444,0.11793930344050151,15,6.6666666666666666E-2,76380.323451351345,71711.8,24323.200000000001,172415.32345135137,163945.69,-8469.6334513513721]
[1820,"Distribution Station Equipment <50 kV 50 yrs",200427,0,200427,0,0,0,0,22.74196677896175,4.3971570696562837E-2,50,0.02,8813.09,0,0,8813.09,8542.56,-270.53000000000065]
[1820,"Distribution Station Equipment <50 kV 40 yrs",649832,0,649832,0,0,0,0,25.474307223519567,3.9255238276970049E-2,40,2.5000000000000001E-2,25509.31,0,0,25509.31,24260.53,-1248.7800000000025]
[1820,"Distribution Station Equipment <50 kV 25 yrs",13287,0,13287,0,0,0,0,5.9261935345750381,0.16874237976969969,25,0.04,2242.08,0,0,2242.08,990.34,-1251.7399999999998]
[1820,"Distribution Station Equipment <50 kV 20 yrs",6078,6078,0,0,0,0,0,5.6617482673820705,0.17662388943731488,20,0.05,0,0,0,0,241.3,241.3]
[1820,"Distribution Station Equipment <50 kV 15 hrs",17551,17551,0,153636,0,153636,0,9.6426648499565957,0.1037057717508974,15,6.6666666666666666E-2,0,10242.4,0,10242.4,10848.35,605.95000000000073]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",17028402,0,17028402,13776481,0,13776481,2823048,32.159999999999997,3.1094527363184084E-2,40,2.5000000000000001E-2,529490.11194029858,344412.02500000002,35288.1,909190.23694029858,899198.17,-9992.0669402985368]
[1835,"Overhead Conductors",14319062,0,14319062,9304996,0,9304996,1873840,51.161277789213528,1.9546032531088046E-2,60,1.6666666666666666E-2,279880.85166666668,155083.26666666666,15615.333333333334,450579.45166666666,445437.6,-5141.8516666666837]
[1835,"Overhead Devices",1591007,0,1591007,1148665,0,1148665,320357,30.566478797000137,3.2715577304185339E-2,40,2.5000000000000001E-2,52050.712500000001,28716.625,4004.4625000000001,84771.799999999988,83001.849999999991,-1769.9499999999971]
[1835,"Voltage Regulators",163109,0,163109,0,0,0,0,19.99995095316395,5.0000122617390827E-2,30,3.3333333333333333E-2,8155.47,0,0,8155.47,7767.12,-388.35000000000036]
[1835,"Capacitor Banks",618096,0,618096,442420,0,442420,681794,19.795725748157409,5.0515955450286039E-2,25,0.04,31223.710000000003,17696.8,13635.88,62556.39,50019.31,-12537.080000000002]
[1840,"Underground Conduit",12527558,0,12527558,14701576,0,14701576,2850149,51.703745574918642,1.9340958549144215E-2,60,1.6666666666666666E-2,242294.97999999998,245026.26666666666,23751.241666666665,511072.48833333328,506681.24,-4391.248333333293]
[1845,"Underground Conductors & Devices - PILC",414000,0,414000,1434683,0,1434683,121856,58.000252175009457,1.7241304347826086E-2,60,1.6666666666666666E-2,7137.9,23911.383333333335,1015.4666666666667,32064.75,31943.77,-120.97999999999956]
[1845,"Underground Cables",15726653,0,15726653,12366103,0,12366103,2592288,28.66494171068198,3.4885820110610949E-2,40,2.5000000000000001E-2,548637.1875,309152.57500000001,32403.599999999999,890193.36249999993,870881.08,-19312.282499999972]
[1845,"Underground Devices",1747406,0,1747406,1658442,0,1658442,227601,28.664924724278009,3.4885840783424112E-2,40,2.5000000000000001E-2,60959.727500000001,41461.050000000003,2845.0124999999998,105265.79,103110.89,-2154.8999999999942]
[1850,"Line Transformers - Overhead",15713833,323443,15390390,4761517,0,4761517,767488,27.984355467778258,3.5734251630394696E-2,40,2.5000000000000001E-2,549964.06894991023,119037.925,9593.6,678595.59394991025,505851.75,-172743.84394991025]
[1850,"Line Transformers - Network",5503,0,5503,760264,0,760264,297068,9.3789412687050557,0.10662184263129194,40,2.5000000000000001E-2,586.73999999999955,19006.599999999999,3713.35,23306.689999999995,35513.58,12206.890000000007]
[1850,"Line Transformers - Vault",0,0,0,6041,0,6041,0,0,0,60,1.6666666666666666E-2,0,100.68333333333334,0,100.68333333333334,200,99.316666666666663]
[1850,"Line Transformers - Roof",497948,16586,481362,0,0,0,0,23.84196394029119,4.1942853470643519E-2,30,3.3333333333333333E-2,20189.695832335907,0,0,20189.695832335907,18896.88,-1292.8158323359057]
[1850,"Line Transformers -Network Protectors",91592,0,91592,460804,0,460804,85710,39.5,2.5316455696202531E-2,40,2.5000000000000001E-2,2318.7848101265822,11520.1,1071.375,14910.259810126583,12014.92,-2895.339810126583]
[1850,"Line Transformers - Padmount",3991872,0,3991872,4248925,0,4248925,496924,36.768896826570668,2.7196899725241693E-2,40,2.5000000000000001E-2,108566.54250000001,106223.125,6211.55,221001.2175,154557.91999999998,-66443.297500000015]
[1850,"Line Transformers - Submersible",3195923,0,3195923,3278589,0,3278589,796852,24.08939975548218,4.1512034760119894E-2,30,3.3333333333333333E-2,132669.26666666666,109286.3,13280.866666666667,255236.43333333332,607269.31999999995,352032.8866666666]
[1850,"Line Transformers - Foundation",1427416,0,1427416,1471388,0,1471388,268160,58.08298984474618,1.7216744569674623E-2,60,1.6666666666666666E-2,24575.456666666669,24523.133333333335,2234.6666666666665,51333.256666666668,44610.94,-6722.3166666666657]
[1855,"Services - Overhead",1887728,0,1887728,2025312,0,2025312,345926,52.199016039499995,1.9157449237036973E-2,60,1.6666666666666666E-2,36164.053333333337,33755.199999999997,2882.7166666666667,72801.969999999987,72161.83,-640.13999999998487]
[1855,"Services - Underground",22543287,0,22543287,11717469,0,11717469,3133312,31.400057794703944,3.1847075140373271E-2,40,2.5000000000000001E-2,717937.755,292936.72499999998,39166.400000000001,1050040.8799999999,1027135.2000000001,-22905.679999999818]
[1860,"Commercial Meters",1327802,158636,1169166,1247902.48,0,1247902.48,600897,20.970609969719355,4.7685785079401903E-2,25,0.04,55752.598598144003,49916.099199999997,12017.94,117686.637798144,159098.04999999999,41411.412201855986]
[1860,"Smart Meters - Non-Qualifying",108222,null,108222,240153,0,240153,null,12.000798412047152,8.3327789174105077E-2,15,6.6666666666666666E-2,9017.9,16010.2,0,25028.1,null,-25028.1]
[1860," Meters - Renewable Connection",0,null,0,154427,0,154427,null,0,0,15,6.6666666666666666E-2,0,10295.133333333333,0,10295.133333333333,null,-10295.133333333333]
[1860,"Smart Meters",0,null,0,0,0,0,null,0,0,15,6.6666666666666666E-2,0,0,0,0,null,0]
[1860,"Smart Meters",0,0,0,13057846,0,13057846,222909,0,0,15,6.6666666666666666E-2,0,870523.06666666665,7430.3,877953.3666666667,878535.47,582.10333333327435]
[1905,"Land",1395300,0,1395300,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures - Building",5262681,0,5262681,5011486,0,5011486,951671,28.706621491135099,3.4835168614628174E-2,50,0.02,183326.38,100229.72,9516.7099999999991,293072.81,280389.92,-12682.890000000014]
[1908,"Buildings & Fixtures -  Roof",1567291,905931,661360,2405974,0,2405974,63962,6.5251688193644037,0.15325273991875155,20,0.05,101355.23207266552,120298.7,1599.05,223252.9820726655,186356.96,-36896.02207266551]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",340212,49150,291062,346753,0,346753,53399,5.0999999999999996,0.19607843137254904,10,0.1,57070.980392156867,34675.300000000003,2669.95,94416.230392156867,68482.94,-25933.290392156865]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,null,0,0,5,0.2,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",350464,null,350464,563625,458791,104834,33213,2.1220247806506198,0.47124803118151931,5,0.2,165155.47,20966.8,3321.3,189443.56999999998,171346.21,-18097.359999999986]
[1920,"Computer Equip.-Hardware - Smart Meters",0,0,0,569286,437864,131422,0,0,0,5,0.2,0,26284.400000000001,0,26284.400000000001,22126.080000000002,-4158.32]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1930,"Transportation Equipment",2781086,715565,2065521,4049109,0,4049109,39073,7.1920592792238613,0.13904223549557784,11,9.0909090909090912E-2,287194.65730306145,368100.81818181818,1776.0454545454545,657071.5209394251,673161.58,16090.059060574858]
[1935,"Stores Equipment",21484,0,21484,2552,0,2552,0,4.5479082035508567,0.21988130701917707,10,0.1,4723.93,255.2,0,4979.13,276.41000000000003,-4702.72]
[1940,"Tools, Shop & Garage Equipment",324953,0,324953,379366,0,379366,76089,6.6972683352902482,0.14931460857416304,10,0.1,48520.23,37936.6,3804.45,90261.28,77159.360000000001,-13101.919999999998]
[1940,"Tools - Smart Meters",0,0,0,0,0,0,0,0,0,10,0.1,0,0,0,0,372.6,372.6]
[1945,"Measurement & Testing Equipment",163014,0,163014,184882,0,184882,59074,7.7652226974638481,0.12877930729875961,10,0.1,20992.83,18488.2,2953.7,42434.729999999996,37559.99,-4874.739999999998]
[1950,"Power Operated Equipment",306812,98740,208072,454630,0,454630,0,6.7733104915977149,0.14763829315672136,10,0.1,30719.394933705331,45463,0,76182.394933705335,69565.929999999993,-6616.4649337053415]
[1955,"Communications Equipment",58880,0,58880,149393,0,149393,190,6.7560900047044781,0.14801460597826088,10,0.1,8715.1,14939.3,9.5,23663.9,14945.42,-8718.4800000000014]
[1955,"Communication Equipment (Smart Meters)",0,0,0,696896,0,696896,0,0,0,10,0.1,0,69689.600000000006,0,69689.600000000006,69689.52,{"$f":"ROUND((IF(ISERROR(+R397-122), 0, +R397-Q397)),0)","v":0}]
[1960,"Miscellaneous Equipment ",40970,40970,0,10150,0,10150,4993,3.605450857361606,0.27735782279716864,5,0.2,0,2030,499.3,2529.3000000000002,2114.1,-415.20000000000027]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",115075,100327,14748,0,0,0,0,6.15,0.16260162601626016,10,0.1,2398.0487804878048,0,0,2398.0487804878048,2203.7399999999998,-194.30878048780505]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributed Capital - Poles, Towers & Fixtures",-1626853,0,-1626853,-1146161,0,-1146161,0,34.5,2.8985507246376812E-2,40,2.5000000000000001E-2,-47155.159420289856,-28654.025000000001,0,-75809.18442028985,-74779.199999999997,1029.984420289853]
[1995,"Contributed Capital - Overhead Conductors",-1246129,0,-1246129,-969094.78,0,-969094.78,0,54.548506016662472,1.8332307757329566E-2,60,1.6666666666666666E-2,-22844.420333333335,-16151.579666666667,0,-38996,-38569.980000000003,426.0199999999968]
[1995,"Contributed Capital - Overhead Devices",-138459,0,-138459,-109089,0,-109089,0,34.39470281403807,2.9074244525580075E-2,40,2.5000000000000001E-2,-4025.5908227672917,-2727.2249999999999,0,-6752.815822767292,-6657.69,95.125822767292448]
[1995,"Contributed Capital - Overhead Services",-1195490.1299999999,0,-1195490.1299999999,-119872,0,-119872,0,40.184362086892605,2.4885302343176464E-2,60,1.6666666666666666E-2,-29750.133333333331,-1997.8666666666666,0,-31747.999999999996,-24332.6,7415.3999999999978]
[1995,"Contributed Capital - Underground Trenching & Ductwork",-5566404,0,-5566404,-2609506,0,-2609506,0,54.015764589381085,1.8513113858552862E-2,60,1.6666666666666666E-2,-103051.4710347041,-43491.76666666667,0,-146543.23770137076,-144784.10999999999,1759.1277013707731]
[1995,"Contributed Capital - Underground Cables",-2292136,0,-2292136,-2370201,0,-2370201,0,30.813869949154885,3.2452918171267428E-2,40,2.5000000000000001E-2,-74386.502045416244,-59255.025000000001,0,-133641.52704541624,-124494.2,9147.3270454162412]
[1995,"Contributed Capital - Underground Devices",-254682,0,-254682,-167703,0,-167703,0,0,0,40,2.5000000000000001E-2,0,-4192.5749999999998,0,-4192.5749999999998,-11476.08,-7283.5050000000001]
[1995,"Contributed Capital - Overhead Transformer",-2734282,0,-2734282,169874,0,169874,0,34.030235835092235,2.9385632378391938E-2,40,2.5000000000000001E-2,-80348.60567085426,4246.8500000000004,0,-76101.755670854254,-79517,-3415.2443291457457]
[1995,"Contributed Capital - Underground Padmount Transformer",-1858357,0,-1858357,-7920,0,-7920,0,32.334591456360037,3.0926631664718481E-2,40,2.5000000000000001E-2,-57472.722440551239,-198,0,-57670.722440551239,-62761.65,-5090.9275594487626]
[1995,"Contributed Capital -Underground Submersible Transformer",-1955810,0,-1955810,-675874,0,-675874,0,25.187848794148177,3.9701683465414771E-2,30,3.3333333333333333E-2,-77648.94953849286,-22529.133333333335,0,-100178.08287182619,-97023.63,3154.4528718261863]
[1995,"Contributed Capital - Underground Services",-13453846,0,-13453846,-953639,0,-953639,0,33.74185020719203,2.9636786182722467E-2,40,2.5000000000000001E-2,-398728.75723727595,-23840.974999999999,0,-422569.73223727592,-399263.2,23306.532237275911]
[1995,"Contributed Capital - Transformer Foundations",-798352,0,-798352,-558073,0,-558073,0,54.114681462522157,1.8479273516422031E-2,60,1.6666666666666666E-2,-14752.964970382563,-9301.2166666666672,0,-24054.181637049231,-23785.81,268.37163704922932]
[1995,"Contributed Capital - Meters",-166183,0,-166183,-132547,0,-132547,0,6.1542421212457876,0.16248954465859924,15,6.6666666666666666E-2,-27003,-8836.4666666666672,0,-35839.466666666667,-24110.16,11729.306666666667]
[null,"Contributed Capital - Meters SOLAR",0,0,0,-152011,0,-152011,0,0,0,15,6.6666666666666666E-2,0,-10134.066666666668,0,-10134.066666666668,-13643.51,-3509.4433333333327]
[1995,"Contributed Capital - OEB Clearing",68538,0,68538,259328,0,259328,0,-10.000389093703491,-9.9996109214353104E-2,15,6.6666666666666666E-2,-6853.5333333333328,17288.533333333333,0,10435,25467.7,15032.7]
[2440,"Deferred Revenue",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,0,0]
[2440,"Contributed Capital - Poles, Towers & Fixtures",0,0,0,-2755073,0,-2755073,-510177,0,0,40,2.5000000000000001E-2,0,-68876.824999999997,-6377.2124999999996,-75254.037499999991,-75254.05,{"$f":"ROUND((IF(ISERROR(+R419-122), 0, +R419-Q419)),0)","v":0}]
[2440,"Contributed Capital - Overhead Conductors",0,0,0,-1949253,0,-1949253,-357371,0,0,60,1.6666666666666666E-2,0,-32487.55,-2978.0916666666667,-35465.641666666663,-35465.629999999997,0]
[2440,"Contributed Capital - Overhead Devices",0,0,0,-216325,0,-216325,-39708,0,0,40,2.5000000000000001E-2,0,-5408.125,-496.35,-5904.4750000000004,-5904.48,0]
[2440,"Contributed Capital - Overhead Services",0,0,0,-308737,0,-308737,-183544,0,0,60,1.6666666666666666E-2,0,-5145.6166666666668,-1529.5333333333333,-6675.15,-6675.13,0]
[2440,"Contributed Capital - Underground Trenching & Ductwork",0,0,0,-7149549,0,-7149549,-1249203,0,0,60,1.6666666666666666E-2,0,-119159.15,-10410.025,-129569.17499999999,-129569.18,0]
[2440,"Contributed Capital - Underground Cables",0,0,0,-5377685,0,-5377685,-1290807,0,0,40,2.5000000000000001E-2,0,-134442.125,-16135.0875,-150577.21249999999,-150577.20000000001,0]
[2440,"Contributed Capital - Underground Devices",0,0,0,-597497,0,-597497,-141758,0,0,40,2.5000000000000001E-2,0,-14937.424999999999,-1771.9749999999999,-16709.399999999998,-16709.39,0]
[2440,"Contributed Capital - Overhead Transformer",0,0,0,-63615,0,-63615,-32870,0,0,40,2.5000000000000001E-2,0,-1590.375,-410.875,-2001.25,-2001.25,0]
[2440,"Contributed Capital - Underground Padmount Transformer",0,0,0,-310285,0,-310285,-44598,0,0,40,2.5000000000000001E-2,0,-7757.125,-557.47500000000002,-8314.6,-8314.61,0]
[2440,"Contributed Capital -Underground Submersible Transformer",0,0,0,-1515233,0,-1515233,-347448,0,0,30,3.3333333333333333E-2,0,-50507.76666666667,-5790.8,-56298.566666666673,-56298.57,0]
[2440,"Contributed Capital - Underground Services",0,0,0,-3390579,0,-3390579,-1785365,0,0,40,2.5000000000000001E-2,0,-84764.475000000006,-22317.0625,-107081.53750000001,-107081.55,0]
[2440,"Contributed Capital - Transformer Foundations",0,0,0,-782578,0,-782578,-122340,0,0,60,1.6666666666666666E-2,0,-13042.966666666667,-1019.5,-14062.466666666667,-14439.980000000001,-377.51333333333423]
[2440,"Contributed Capital - Meters",0,0,0,-117230,0,-117230,-58416,0,0,15,6.6666666666666666E-2,0,-7815.333333333333,-1947.2,-9762.5333333333328,-9762.5300000000007,{"$f":"ROUND((IF(ISERROR(+R431-122), 0, +R431-Q431)),0)","v":0}]
[2440,"Contributed Capital - Meters Solar",0,0,0,-323399,0,-323399,-79253,0,0,15,6.6666666666666666E-2,0,-21559.933333333334,-2641.7666666666669,-24201.7,-24201.63,0]
[2440,"Contributed Capital - OEB Clearing",0,0,0,-243274,0,-243274,0,0,0,15,6.6666666666666666E-2,0,-16218.266666666666,0,-16218.266666666666,-16218.3,0]
[2440,"Meters - Renewable Connection - Direct Benefit",0,0,0,-8505,0,-8505,0,0,0,15,6.6666666666666666E-2,0,-567,0,-567,0,567]
[null,null,null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C337:C435)","v":148349203.87},4142448,144206755.87,85676990.700000003,1710497,83966493.700000003,16166017,null,null,null,null,{"$f":"SUM(N337:N435)","v":5037948.7421290111},3422741.3960484858,235670.80045454548,8696360.9386320449,8605650.0999999959,-90710.804465374502]
[]
[]
[2018,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",928634,928634,{"$f":"C442-D442","v":0},2096030,135165,{"$f":"F442-G442","v":1960865},276227,2.25,{"$f":"IF(J442=0,0,1/J442)","v":0.44444444444444442},5,{"$f":"IF(L442=0,0,1/L442)","v":0.2},{"$f":"IF(J442=0,0,+E442/J442)","v":0},{"$f":"IF(L442=0,0,+H442/L442)","v":392173},{"$f":"IF(L442=0,0,+(I442*0.5)/L442)","v":27622.7},{"$f":"IF(ISERROR(+N442+O442+P442), 0, +N442+O442+P442)","v":419795.7},450463.48,{"$f":"IF(ISERROR(+R442-122), 0, +R442-Q442)","v":30667.77999999997}]
[1611,"Computer Software (Formally known as Account 1925)",0,null,{"$f":"C443-D443","v":0},88614,88614,{"$f":"F443-G443","v":0},null,0,{"$f":"IF(J443=0,0,1/J443)","v":0},3,{"$f":"IF(L443=0,0,1/L443)","v":0.33333333333333331},{"$f":"IF(J443=0,0,+E443/J443)","v":0},{"$f":"IF(L443=0,0,+H443/L443)","v":0},{"$f":"IF(L443=0,0,+(I443*0.5)/L443)","v":0},{"$f":"IF(ISERROR(+N443+O443+P443), 0, +N443+O443+P443)","v":0},null,{"$f":"IF(ISERROR(+R443-122), 0, +R443-Q443)","v":0}]
[1611,"Computer Software (Formally known as Account 1925) - Smart Meters",0,0,0,598681,598681,0,0,0,0,3,0.33333333333333331,0,{"$f":"IF(L444=0,0,+H444/L444)","v":0},0,0,0,0]
[1612,"Land Rights (Formally known as Account 1906)",12881,12881,0,0,0,0,null,4.8552581982661138,0.20596227001009237,50,0.02,0,0,0,0,0,0]
[1805,"Land",2339958,0,2339958,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1808,"Buildings - Structure",7099490,0,7099490,463554,0,463554,0,38.08138630494976,2.62595482210694E-2,50,0.02,186429.4,9271.08,0,195700.47999999998,190769.35,-4931.1299999999756]
[1808,"Buildings - Roof",144989,58456,86533,-2480,0,-2480,0,11.438423870724959,8.7424632213478265E-2,20,0.05,7565.1156993289151,-124,0,7441.1156993289151,6806.23,-634.88569932891551]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 50 yrs",15658085,12312,15645773,2666569,0,2666569,431228,41.163166773696979,2.4293563357204919E-2,50,0.02,380091.57764794608,53331.38,4312.28,437735.23764794611,428617.37,-9117.8676479461137]
[1815,"Transformer Station Equipment >50 kV 40 yrs",24475179,0,24475179,1497830,0,1497830,15407,28.758016587320533,3.4772912692487355E-2,40,2.5000000000000001E-2,851073.26249999995,37445.75,192.58750000000001,888711.6,852393.07,-36318.530000000028]
[1815,"Transformer Station Equipment >50 kV 30 yrs",0,0,0,71591,0,71591,0,0,0,null,0,0,0,0,0,2386.38,2386.38]
[1815,"Transformer Station Equipment >50 kV 25 yrs",887028,176718,710310,233388,0,233388,0,12.072003485119582,8.2836291526310321E-2,25,0.04,58839.446234053488,9335.52,0,68174.966234053485,59515.040000000001,-8659.9262340534842]
[1815,"Transformer Station Equipment >50 kV 20 yrs",392015,163703,228312,188437,0,188437,27942,9.7640806915593874,0.10241619580883385,20,0.05,23382.846497506474,9421.85,698.55,33503.246497506479,31357.040000000001,-2146.2064975064786]
[1815,"Transformer Station Equipment >50 kV 15 yrs",1087574,439950,647624,1805373,0,1805373,87145,8.4789376469777444,0.11793930344050151,15,6.6666666666666666E-2,76380.323451351345,120358.2,2904.8333333333335,199643.35678468467,187728.04,-11915.316784684663]
[1820,"Distribution Station Equipment <50 kV 50 yrs",200427,0,200427,0,0,0,0,22.74196677896175,4.3971570696562837E-2,50,0.02,8813.09,0,0,8813.09,8542.56,-270.53000000000065]
[1820,"Distribution Station Equipment <50 kV 40 yrs",649832,0,649832,0,0,0,0,25.474307223519567,3.9255238276970049E-2,40,2.5000000000000001E-2,25509.31,0,0,25509.31,24260.53,-1248.7800000000025]
[1820,"Distribution Station Equipment <50 kV 25 yrs",13287,0,13287,0,0,0,0,5.9261935345750381,0.16874237976969969,25,0.04,2242.08,0,0,2242.08,990.34,-1251.7399999999998]
[1820,"Distribution Station Equipment <50 kV 20 yrs",6078,6078,0,0,0,0,0,5.6617482673820705,0.17662388943731488,20,0.05,0,0,0,0,241.3,241.3]
[1820,"Distribution Station Equipment <50 kV 15 hrs",17551,17551,0,153636,0,153636,7664,9.6426648499565957,0.1037057717508974,15,6.6666666666666666E-2,0,10242.4,255.46666666666667,10497.866666666667,11103.8,605.93333333333248]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",17028402,0,17028402,16599529,0,16599529,2923851,32.159999999999997,3.1094527363184084E-2,40,2.5000000000000001E-2,529490.11194029858,414988.22499999998,36548.137499999997,981026.47444029851,971034.41,-9992.0644402984763]
[1835,"Overhead Conductors",14319062,0,14319062,11178836,0,11178836,2223728,51.161277789213528,1.9546032531088046E-2,60,1.6666666666666666E-2,279880.85166666668,186313.93333333332,18531.066666666666,484725.85166666668,479579.75,-5146.1016666666837]
[1835,"Overhead Devices",1591007,0,1591007,1469022,0,1469022,151905,30.566478797000137,3.2715577304185339E-2,40,2.5000000000000001E-2,52050.712500000001,36725.550000000003,1898.8125,90675.075000000012,88905.12,-1769.9550000000163]
[1835,"Voltage Regulators",163109,0,163109,0,0,0,0,19.99995095316395,5.0000122617390827E-2,30,3.3333333333333333E-2,8155.47,0,0,8155.47,7767.12,-388.35000000000036]
[1835,"Capacitor Banks",618096,0,618096,1124214,0,1124214,459129,19.795725748157409,5.0515955450286039E-2,25,0.04,31223.710000000003,44968.56,9182.58,85374.85,64288.57,-21086.280000000006]
[1840,"Underground Conduit",12527558,0,12527558,17551725,0,17551725,2184528,51.703745574918642,1.9340958549144215E-2,60,1.6666666666666666E-2,242294.97999999998,292528.75,18204.400000000001,553028.13,548636.89,-4391.2399999999907]
[1845,"Underground Conductors & Devices - PILC",414000,0,414000,1556539,0,1556539,0,58.000252175009457,1.7241304347826086E-2,60,1.6666666666666666E-2,7137.9,25942.316666666666,0,33080.216666666667,32959.24,-120.97666666666919]
[1845,"Underground Cables",15726653,0,15726653,14958391,0,14958391,1457275,28.66494171068198,3.4885820110610949E-2,40,2.5000000000000001E-2,548637.1875,373959.77500000002,18215.9375,940812.9,921500.62,-19312.280000000028]
[1845,"Underground Devices",1747406,0,1747406,1886043,0,1886043,380437,28.664924724278009,3.4885840783424112E-2,40,2.5000000000000001E-2,60959.727500000001,47151.074999999997,4755.4624999999996,112866.26499999998,110711.36,-2154.9049999999843]
[1850,"Line Transformers - Overhead",15713833,345325,15368508,5529005,0,5529005,940314,27.984355467778258,3.5734251630394696E-2,40,2.5000000000000001E-2,549182.13205573393,138225.125,11753.924999999999,699161.18205573398,535756.5,-163404.68205573398]
[1850,"Line Transformers - Network",5503,0,5503,1057332,0,1057332,220474,9.3789412687050557,0.10662184263129194,40,2.5000000000000001E-2,586.73999999999955,26433.3,2755.9250000000002,29775.964999999997,44651.71,14875.745000000003]
[1850,"Line Transformers - Vault",0,0,0,6041,0,6041,0,0,0,60,1.6666666666666666E-2,0,100.68333333333334,0,100.68333333333334,99.03,-1.653333333333336]
[1850,"Line Transformers - Roof",497948,16586,481362,0,0,0,0,23.84196394029119,4.1942853470643519E-2,30,3.3333333333333333E-2,20189.695832335907,0,0,20189.695832335907,18896.88,-1292.8158323359057]
[1850,"Line Transformers -Network Protectors",91592,0,91592,546514,0,546514,133668,39.5,2.5316455696202531E-2,40,2.5000000000000001E-2,2318.7848101265822,13662.85,1670.85,17652.484810126582,13086.29,-4566.1948101265807]
[1850,"Line Transformers - Padmount",3991872,0,3991872,4745849,0,4745849,1041700,36.768896826570668,2.7196899725241693E-2,40,2.5000000000000001E-2,108566.54250000001,118646.22500000001,13021.25,240234.01750000002,171326.12,-68907.897500000021]
[1850,"Line Transformers - Submersible",3195923,0,3195923,4075441,0,4075441,716514,24.08939975548218,4.1512034760119894E-2,30,3.3333333333333333E-2,132669.26666666666,135848.03333333333,11941.9,280459.2,633018.41,352559.21]
[1850,"Line Transformers - Foundation",1427416,0,1427416,1739548,0,1739548,419866,58.08298984474618,1.7216744569674623E-2,60,1.6666666666666666E-2,24575.456666666669,28992.466666666667,3498.8833333333332,57066.806666666671,50445.45,-6621.3566666666738]
[1855,"Services - Overhead",1887728,0,1887728,2371238,0,2371238,428550,52.199016039499995,1.9157449237036973E-2,60,1.6666666666666666E-2,36164.053333333337,39520.633333333331,3571.25,79255.936666666676,78615.8,-640.13666666667268]
[1855,"Services - Underground",22543287,0,22543287,14850781,0,14850781,2722298,31.400057794703944,3.1847075140373271E-2,40,2.5000000000000001E-2,717937.755,371269.52500000002,34028.724999999999,1123236.0050000001,1100330.05,-22905.955000000075]
[1860,"Commercial Meters",1327802,158636,1169166,1848799.48,0,1848799.48,627826,20.970609969719355,4.7685785079401903E-2,25,0.04,55752.598598144003,73951.979200000002,12556.52,142261.09779814401,188447.96000000002,46186.862201856013]
[1860,"Smart Meters - Non-Qualifying",108222,null,108222,240153,0,240153,null,12.000798412047152,8.3327789174105077E-2,15,6.6666666666666666E-2,9017.9,16010.2,0,25028.1,null,-25028.1]
[1860," Meters - Renewable Connection",0,null,0,154427,0,154427,null,0,0,15,6.6666666666666666E-2,0,10295.133333333333,0,10295.133333333333,null,-10295.133333333333]
[1860,"Smart Meters",0,null,0,0,0,0,null,0,0,15,6.6666666666666666E-2,0,0,0,0,null,0]
[1860,"Smart Meters",0,0,0,13280755,0,13280755,539690,0,0,15,6.6666666666666666E-2,0,885383.66666666663,17989.666666666668,903373.33333333326,903955.43,582.0966666667955]
[1905,"Land",1395300,0,1395300,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures - Building",5262681,0,5262681,5963157,0,5963157,918456,28.706621491135099,3.4835168614628174E-2,50,0.02,183326.38,119263.14,9184.56,311774.08000000002,299091.19,-12682.890000000014]
[1908,"Buildings & Fixtures -  Roof",1567291,965052,602239,2469936,0,2469936,18200,6.5251688193644037,0.15325273991875155,20,0.05,92294.776835929006,123496.8,455,216246.57683592901,166746.92000000001,-49499.656835928996]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",340212,54104,286108,400152,0,400152,34172,5.0999999999999996,0.19607843137254904,10,0.1,56099.607843137259,40015.199999999997,1708.6,97823.407843137262,62255.73,-35567.677843137259]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,null,0,0,5,0.2,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",350464,319593,30871,596838,458791,138047,604377,2.1220247806506198,0.47124803118151931,5,0.2,14547.897970604683,27609.4,60437.7,102594.99797060469,169342.19,66747.192029395315]
[1920,"Computer Equip.-Hardware - Smart Meters",0,0,0,569286,437864,131422,0,0,0,5,0.2,0,26284.400000000001,0,26284.400000000001,22126.080000000002,-4158.32]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1930,"Transportation Equipment",2781086,766935,2014151,4088182,0,4088182,850223,7.1920592792238613,0.13904223549557784,11,9.0909090909090912E-2,280052.05766565364,371652.90909090912,38646.5,690351.4667565627,685883,-4468.4667565627024]
[1935,"Stores Equipment",21484,0,21484,2552,0,2552,0,4.5479082035508567,0.21988130701917707,10,0.1,4723.93,255.2,0,4979.13,255.24,-4723.8900000000003]
[1940,"Tools, Shop & Garage Equipment",324953,0,324953,455455,0,455455,73813,6.6972683352902482,0.14931460857416304,10,0.1,48520.23,45545.5,3690.65,97756.38,75240.94,-22515.440000000002]
[1940,"Tools - Smart Meters",0,0,0,0,0,0,0,0,0,10,0.1,0,0,0,0,372.6,372.6]
[1945,"Measurement & Testing Equipment",163014,0,163014,243956,0,243956,13362,7.7652226974638481,0.12877930729875961,10,0.1,20992.83,24395.599999999999,668.1,46056.53,37166.99,-8889.5400000000009]
[1950,"Power Operated Equipment",306812,98740,208072,454630,0,454630,277919,6.7733104915977149,0.14763829315672136,10,0.1,30719.394933705331,45463,13895.95,90078.344933705332,68938,-21140.344933705332]
[1955,"Communications Equipment",58880,0,58880,149583,0,149583,45955,6.7560900047044781,0.14801460597826088,10,0.1,8715.1,14958.3,2297.75,25971.15,15921.939999999999,-10049.210000000003]
[1955,"Communication Equipment (Smart Meters)",0,0,0,696896,0,696896,0,0,0,10,0.1,0,69689.600000000006,0,69689.600000000006,69689.52,{"$f":"ROUND((IF(ISERROR(+R502-122), 0, +R502-Q502)),0)","v":0}]
[1960,"Miscellaneous Equipment ",40970,40970,0,15143,0,15143,3464,3.605450857361606,0.27735782279716864,5,0.2,0,3028.6,346.4,3375,2194.89,-1180.1100000000001]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",115075,100327,14748,0,0,0,0,6.15,0.16260162601626016,10,0.1,2398.0487804878048,0,0,2398.0487804878048,2203.7399999999998,-194.30878048780505]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributed Capital - Poles, Towers & Fixtures",-1626853,0,-1626853,-1146161,0,-1146161,0,34.5,2.8985507246376812E-2,40,2.5000000000000001E-2,-47155.159420289856,-28654.025000000001,0,-75809.18442028985,-74779.199999999997,1029.984420289853]
[1995,"Contributed Capital - Overhead Conductors",-1246129,0,-1246129,-969094.78,0,-969094.78,0,54.548506016662472,1.8332307757329566E-2,60,1.6666666666666666E-2,-22844.420333333335,-16151.579666666667,0,-38996,-38569.980000000003,426.0199999999968]
[1995,"Contributed Capital - Overhead Devices",-138459,0,-138459,-109089,0,-109089,0,34.39470281403807,2.9074244525580075E-2,40,2.5000000000000001E-2,-4025.5908227672917,-2727.2249999999999,0,-6752.815822767292,-6657.69,95.125822767292448]
[1995,"Contributed Capital - Overhead Services",-1195490.1299999999,0,-1195490.1299999999,-119872,0,-119872,0,40.184362086892605,2.4885302343176464E-2,60,1.6666666666666666E-2,-29750.133333333331,-1997.8666666666666,0,-31747.999999999996,-24332.6,7415.3999999999978]
[1995,"Contributed Capital - Underground Trenching & Ductwork",-5566404,0,-5566404,-2609506,0,-2609506,0,54.015764589381085,1.8513113858552862E-2,60,1.6666666666666666E-2,-103051.4710347041,-43491.76666666667,0,-146543.23770137076,-144784.10999999999,1759.1277013707731]
[1995,"Contributed Capital - Underground Cables",-2292136,0,-2292136,-2370201,0,-2370201,0,30.813869949154885,3.2452918171267428E-2,40,2.5000000000000001E-2,-74386.502045416244,-59255.025000000001,0,-133641.52704541624,-124494.2,9147.3270454162412]
[1995,"Contributed Capital - Underground Devices",-254682,0,-254682,-167703,0,-167703,0,0,0,40,2.5000000000000001E-2,0,-4192.5749999999998,0,-4192.5749999999998,-11476.08,-7283.5050000000001]
[1995,"Contributed Capital - Overhead Transformer",-2734282,0,-2734282,169874,0,169874,0,34.030235835092235,2.9385632378391938E-2,40,2.5000000000000001E-2,-80348.60567085426,4246.8500000000004,0,-76101.755670854254,-79517,-3415.2443291457457]
[1995,"Contributed Capital - Underground Padmount Transformer",-1858357,0,-1858357,-7920,0,-7920,0,32.334591456360037,3.0926631664718481E-2,40,2.5000000000000001E-2,-57472.722440551239,-198,0,-57670.722440551239,-62761.65,-5090.9275594487626]
[1995,"Contributed Capital -Underground Submersible Transformer",-1955810,0,-1955810,-675874,0,-675874,0,25.187848794148177,3.9701683465414771E-2,30,3.3333333333333333E-2,-77648.94953849286,-22529.133333333335,0,-100178.08287182619,-97023.63,3154.4528718261863]
[1995,"Contributed Capital - Underground Services",-13453846,0,-13453846,-953639,0,-953639,0,33.74185020719203,2.9636786182722467E-2,40,2.5000000000000001E-2,-398728.75723727595,-23840.974999999999,0,-422569.73223727592,-399263.2,23306.532237275911]
[1995,"Contributed Capital - Transformer Foundations",-798352,0,-798352,-558073,0,-558073,0,54.114681462522157,1.8479273516422031E-2,60,1.6666666666666666E-2,-14752.964970382563,-9301.2166666666672,0,-24054.181637049231,-23785.81,268.37163704922932]
[1995,"Contributed Capital - Meters",-166183,0,-166183,-132547,0,-132547,0,6.1542421212457876,0.16248954465859924,15,6.6666666666666666E-2,-27003,-8836.4666666666672,0,-35839.466666666667,-18639.3,17200.166666666668]
[null,"Contributed Capital - Meters SOLAR",0,0,0,-152011,0,-152011,0,0,0,15,6.6666666666666666E-2,0,-10134.066666666668,0,-10134.066666666668,-13643.51,-3509.4433333333327]
[1995,"Contributed Capital - OEB Clearing",68538,0,68538,259328,0,259328,0,-10.000389093703491,-9.9996109214353104E-2,15,6.6666666666666666E-2,-6853.5333333333328,17288.533333333333,0,10435,25467.7,15032.7]
[2440,"Deferred Revenue",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[2440,"Contributed Capital - Poles, Towers & Fixtures",0,0,0,-3265250,-419536,-2845714,-157256,0,0,40,2.5000000000000001E-2,0,-71142.850000000006,-1965.7,-73108.55,-78352.77,-5244.2200000000012]
[2440,"Contributed Capital - Overhead Conductors",0,0,0,-2306624,0,-2306624,-144993,0,0,60,1.6666666666666666E-2,0,-38443.73333333333,-1208.2750000000001,-39652.008333333331,-37445.800000000003,2206.2083333333285]
[2440,"Contributed Capital - Overhead Devices",0,0,0,-256033,0,-256033,-15410,0,0,40,2.5000000000000001E-2,0,-6400.8249999999998,-192.625,-6593.45,-6225.76,367.6899999999996]
[2440,"Contributed Capital - Overhead Services",0,0,0,-492281,0,-492281,-96217,0,0,60,1.6666666666666666E-2,0,-8204.6833333333325,-801.80833333333328,-9006.491666666665,-8683.9699999999993,322.52166666666562]
[2440,"Contributed Capital - Underground Trenching & Ductwork",0,0,0,-8398752,0,-8398752,-871534,0,0,60,1.6666666666666666E-2,0,-139979.20000000001,-7262.7833333333338,-147241.98333333334,-146523.88,718.10333333333256]
[2440,"Contributed Capital - Underground Cables",0,0,0,-6668492,0,-6668492,-505487,0,0,40,2.5000000000000001E-2,0,-166712.29999999999,-6318.5874999999996,-173030.88749999998,-171552.75,1478.1374999999825]
[2440,"Contributed Capital - Underground Devices",0,0,0,-739255,0,-739255,-56165,0,0,40,2.5000000000000001E-2,0,-18481.375,-702.0625,-19183.4375,-19019.2,164.23749999999927]
[2440,"Contributed Capital - Overhead Transformer",0,0,0,-96485,0,-96485,-2645,0,0,40,2.5000000000000001E-2,0,-2412.125,-33.0625,-2445.1875,-2109.2399999999998,335.94750000000022]
[2440,"Contributed Capital - Underground Padmount Transformer",0,0,0,-354883,0,-354883,-180147,0,0,40,2.5000000000000001E-2,0,-8872.0750000000007,-2251.8375000000001,-11123.9125,-11123.93,{"$f":"ROUND((IF(ISERROR(+R532-122), 0, +R532-Q532)),0)","v":0}]
[2440,"Contributed Capital -Underground Submersible Transformer",0,0,0,-1862681,0,-1862681,-443956,0,0,30,3.3333333333333333E-2,0,-62089.366666666669,-7399.2666666666664,-69488.633333333331,-69363.05,125.58333333332848]
[2440,"Contributed Capital - Underground Services",0,0,0,-5175944,0,-5175944,-1824310,0,0,40,2.5000000000000001E-2,0,-129398.6,-22803.875,-152202.47500000001,-150865.21,1337.265000000014]
[2440,"Contributed Capital - Transformer Foundations",0,0,0,-904918,0,-904918,-128313,0,0,60,1.6666666666666666E-2,0,-15081.966666666667,-1069.2750000000001,-16151.241666666667,-16507.829999999998,-356.58833333333132]
[2440,"Contributed Capital - Meters",0,0,0,-175646,0,-175646,-39723,0,0,15,6.6666666666666666E-2,0,-11709.733333333334,-1324.1,-13033.833333333334,-13033.83,{"$f":"ROUND((IF(ISERROR(+R536-122), 0, +R536-Q536)),0)","v":0}]
[2440,"Contributed Capital - Meters Solar",0,0,0,-402652,0,-402652,-230489,0,0,15,6.6666666666666666E-2,0,-26843.466666666667,-7682.9666666666662,-34526.433333333334,-34526.35,0]
[2440,"Contributed Capital - OEB Clearing",0,0,0,-243274,0,-243274,-3,0,0,15,6.6666666666666666E-2,0,-16218.266666666666,-0.1,-16218.366666666667,-16218,0]
[2440,"Meters - Renewable Connection - Direct Benefit",0,0,0,-8505,0,-8505,0,0,0,15,6.6666666666666666E-2,0,-567,0,-567,0,567]
[null,null,null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C442:C540)","v":148349203.87},4682551,143666652.87,101843007.70000002,1299579,100543428.70000002,16560659,null,null,null,null,{"$f":"SUM(N442:N540)","v":4835486.4724489413},3901698.7302909074,326426.59416666656,9063611.7969065253,9020804.3799999971,-42807.772739851054]
[]
[2019,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",928634,928634,{"$f":"C546-D546","v":0},2372257,135165,{"$f":"F546-G546","v":2237092},854365,2.25,{"$f":"IF(J546=0,0,1/J546)","v":0.44444444444444442},5,{"$f":"IF(L546=0,0,1/L546)","v":0.2},{"$f":"IF(J546=0,0,+E546/J546)","v":0},{"$f":"IF(L546=0,0,+H546/L546)","v":447418.4},{"$f":"IF(L546=0,0,+(I546*0.5)/L546)","v":85436.5},{"$f":"IF(ISERROR(+N546+O546+P546), 0, +N546+O546+P546)","v":532854.9},445400,{"$f":"IF(ISERROR(+R546-122), 0, +R546-Q546)","v":-87454.900000000023}]
[1611,"Computer Software (Formally known as Account 1925)",0,null,{"$f":"C547-D547","v":0},88614,88614,{"$f":"F547-G547","v":0},null,0,{"$f":"IF(J547=0,0,1/J547)","v":0},3,{"$f":"IF(L547=0,0,1/L547)","v":0.33333333333333331},{"$f":"IF(J547=0,0,+E547/J547)","v":0},{"$f":"IF(L547=0,0,+H547/L547)","v":0},{"$f":"IF(L547=0,0,+(I547*0.5)/L547)","v":0},{"$f":"IF(ISERROR(+N547+O547+P547), 0, +N547+O547+P547)","v":0},null,{"$f":"IF(ISERROR(+R547-122), 0, +R547-Q547)","v":0}]
[1611,"Computer Software (Formally known as Account 1925) - Smart Meters",0,0,0,598681,598681,0,0,0,0,3,0.33333333333333331,0,{"$f":"IF(L548=0,0,+H548/L548)","v":0},0,0,0,0]
[1612,"Land Rights (Formally known as Account 1906)",12881,12881,0,0,0,0,null,4.8552581982661138,0.20596227001009237,50,0.02,0,0,0,0,0,0]
[1805,"Land",2339958,0,2339958,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1808,"Buildings - Structure",7099490,0,7099490,463554,0,463554,0,38.08138630494976,2.62595482210694E-2,50,0.02,186429.4,9271.08,0,195700.47999999998,190900,-4800.4799999999814]
[1808,"Buildings - Roof",144989,58456,86533,-2480,0,-2480,0,11.438423870724959,8.7424632213478265E-2,20,0.05,7565.1156993289151,-124,0,7441.1156993289151,6500,-941.11569932891507]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 50 yrs",15658085,12312,15645773,3097797,0,3097797,815500,41.163166773696979,2.4293563357204919E-2,50,0.02,380091.57764794608,61955.94,8155,450202.51764794608,439400,-10802.517647946079]
[1815,"Transformer Station Equipment >50 kV 40 yrs",24475179,0,24475179,1513237,0,1513237,56200,28.758016587320533,3.4772912692487355E-2,40,2.5000000000000001E-2,851073.26249999995,37830.925000000003,702.5,889606.6875,862400,-27206.6875]
[1815,"Transformer Station Equipment >50 kV 30 yrs",0,0,0,71591,0,71591,0,0,0,null,0,0,0,0,0,2400,2400]
[1815,"Transformer Station Equipment >50 kV 25 yrs",887028,176718,710310,233388,0,233388,0,12.072003485119582,8.2836291526310321E-2,25,0.04,58839.446234053488,9335.52,0,68174.966234053485,56400,-11774.966234053485]
[1815,"Transformer Station Equipment >50 kV 20 yrs",392015,163703,228312,216379,0,216379,25900,9.7640806915593874,0.10241619580883385,20,0.05,23382.846497506474,10818.95,647.5,34849.296497506475,31000,-3849.2964975064751]
[1815,"Transformer Station Equipment >50 kV 15 yrs",1087574,439950,647624,1892518,0,1892518,726900,8.4789376469777444,0.11793930344050151,15,6.6666666666666666E-2,76380.323451351345,126167.86666666667,24230,226778.19011801801,208400,-18378.190118018014]
[1820,"Distribution Station Equipment <50 kV 50 yrs",200427,0,200427,0,0,0,0,22.74196677896175,4.3971570696562837E-2,50,0.02,8813.09,0,0,8813.09,8600,-213.09000000000015]
[1820,"Distribution Station Equipment <50 kV 40 yrs",649832,0,649832,0,0,0,0,25.474307223519567,3.9255238276970049E-2,40,2.5000000000000001E-2,25509.31,0,0,25509.31,24300,-1209.3100000000013]
[1820,"Distribution Station Equipment <50 kV 25 yrs",13287,0,13287,0,0,0,0,5.9261935345750381,0.16874237976969969,25,0.04,2242.08,0,0,2242.08,1000,-1242.08]
[1820,"Distribution Station Equipment <50 kV 20 yrs",6078,6078,0,0,0,0,0,5.6617482673820705,0.17662388943731488,20,0.05,0,0,0,0,700,700]
[1820,"Distribution Station Equipment <50 kV 15 hrs",17551,17551,0,161300,0,161300,0,9.6426648499565957,0.1037057717508974,15,6.6666666666666666E-2,0,10753.333333333334,0,10753.333333333334,10900,146.66666666666606]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",17028402,0,17028402,19523380,0,19523380,2959500,32.159999999999997,3.1094527363184084E-2,40,2.5000000000000001E-2,529490.11194029858,488084.5,36993.75,1054568.3619402987,1059200,4631.6380597013049]
[1835,"Overhead Conductors",14319062,0,14319062,13402564,0,13402564,2442240,51.161277789213528,1.9546032531088046E-2,60,1.6666666666666666E-2,279880.85166666668,223376.06666666668,20352,523608.91833333333,515000,-8608.9183333333349]
[1835,"Overhead Devices",1591007,0,1591007,1620927,0,1620927,271400,30.566478797000137,3.2715577304185339E-2,40,2.5000000000000001E-2,52050.712500000001,40523.175000000003,3392.5,95966.387500000012,96100,133.61249999998836]
[1835,"Voltage Regulators",163109,0,163109,0,0,0,0,19.99995095316395,5.0000122617390827E-2,30,3.3333333333333333E-2,8155.47,0,0,8155.47,7800,-355.47000000000025]
[1835,"Capacitor Banks",618096,0,618096,1583343,0,1583343,0,19.795725748157409,5.0515955450286039E-2,25,0.04,31223.710000000003,63333.72,0,94557.430000000008,64200,-30357.430000000008]
[1840,"Underground Conduit",12527558,0,12527558,19736253,0,19736253,2519600,51.703745574918642,1.9340958549144215E-2,60,1.6666666666666666E-2,242294.97999999998,328937.55,20996.666666666668,592229.19666666666,568700,-23529.196666666656]
[1845,"Underground Conductors & Devices - PILC",414000,0,414000,1556539,0,1556539,0,58.000252175009457,1.7241304347826086E-2,60,1.6666666666666666E-2,7137.9,25942.316666666666,0,33080.216666666667,33000,-80.216666666667152]
[1845,"Underground Cables",15726653,0,15726653,16415666,0,16415666,1522982,28.66494171068198,3.4885820110610949E-2,40,2.5000000000000001E-2,548637.1875,410391.65,19037.275000000001,978066.11250000005,959300,-18766.112500000047]
[1845,"Underground Devices",1747406,0,1747406,2266480,0,2266480,169220,28.664924724278009,3.4885840783424112E-2,40,2.5000000000000001E-2,60959.727500000001,56662,2115.25,119736.97750000001,112200,-7536.9775000000081]
[1850,"Line Transformers - Overhead",15713833,345325,15368508,6469319,0,6469319,970000,27.984355467778258,3.5734251630394696E-2,40,2.5000000000000001E-2,549182.13205573393,161732.97500000001,12125,723040.10705573391,544500,-178540.10705573391]
[1850,"Line Transformers - Network",5503,0,5503,1277806,0,1277806,192000,9.3789412687050557,0.10662184263129194,40,2.5000000000000001E-2,586.73999999999955,31945.15,2400,34931.89,50400,15468.11]
[1850,"Line Transformers - Vault",0,0,0,6041,0,6041,0,0,0,60,1.6666666666666666E-2,0,100.68333333333334,0,100.68333333333334,100,-0.68333333333333712]
[1850,"Line Transformers - Roof",497948,16586,481362,0,0,0,0,23.84196394029119,4.1942853470643519E-2,30,3.3333333333333333E-2,20189.695832335907,0,0,20189.695832335907,18900,-1289.6958323359067]
[1850,"Line Transformers -Network Protectors",91592,0,91592,680182,0,680182,0,39.5,2.5316455696202531E-2,40,2.5000000000000001E-2,2318.7848101265822,17004.55,0,19323.33481012658,13100,-6223.3348101265801]
[1850,"Line Transformers - Padmount",3991872,0,3991872,5787549,0,5787549,735526,36.768896826570668,2.7196899725241693E-2,40,2.5000000000000001E-2,108566.54250000001,144688.72500000001,9194.0750000000007,262449.34250000003,172000,-90449.342500000028]
[1850,"Line Transformers - Submersible",3195923,0,3195923,4791955,0,4791955,736898,24.08939975548218,4.1512034760119894E-2,30,3.3333333333333333E-2,132669.26666666666,159731.83333333334,12281.633333333333,304682.73333333334,638500,333817.26666666666]
[1850,"Line Transformers - Foundation",1427416,0,1427416,2159414,0,2159414,490375,58.08298984474618,1.7216744569674623E-2,60,1.6666666666666666E-2,24575.456666666669,35990.23333333333,4086.4583333333335,64652.148333333338,56600,-8052.1483333333381]
[1855,"Services - Overhead",1887728,0,1887728,2799788,0,2799788,513300,52.199016039499995,1.9157449237036973E-2,60,1.6666666666666666E-2,36164.053333333337,46663.133333333331,4277.5,87104.686666666676,87300,195.31333333332441]
[1855,"Services - Underground",22543287,0,22543287,17573079,0,17573079,2288160,31.400057794703944,3.1847075140373271E-2,40,2.5000000000000001E-2,717937.755,439326.97499999998,28602,1185866.73,1115100,-70766.729999999981]
[1860,"Commercial Meters",1327802,158636,1169166,2476625.48,0,2476625.48,307344,20.970609969719355,4.7685785079401903E-2,25,0.04,55752.598598144003,99065.019199999995,6146.88,160964.497798144,198700,37735.502201855998]
[1860,"Smart Meters - Non-Qualifying",108222,null,108222,240153,0,240153,null,12.000798412047152,8.3327789174105077E-2,15,6.6666666666666666E-2,9017.9,16010.2,0,25028.1,null,-25028.1]
[1860," Meters - Renewable Connection",0,null,0,154427,0,154427,null,0,0,15,6.6666666666666666E-2,0,10295.133333333333,0,10295.133333333333,null,-10295.133333333333]
[1860,"Smart Meters",0,null,0,0,0,0,null,0,0,15,6.6666666666666666E-2,0,0,0,0,null,0]
[1860,"Smart Meters",0,0,0,13820445,0,13820445,332956,0,0,15,6.6666666666666666E-2,0,921363,11098.533333333333,932461.53333333333,908900,-23561.533333333326]
[1905,"Land",1395300,0,1395300,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures - Building",5262681,0,5262681,6881613,0,6881613,0,28.706621491135099,3.4835168614628174E-2,50,0.02,183326.38,137632.26,0,320958.64,294000,-26958.640000000014]
[1908,"Buildings & Fixtures -  Roof",1567291,966958,600333,2488136,0,2488136,750000,6.5251688193644037,0.15325273991875155,20,0.05,92002.677113643862,124406.8,18750,235159.47711364386,218500,-16659.477113643865]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",340212,54104,286108,434324,0,434324,144596,5.0999999999999996,0.19607843137254904,10,0.1,56099.607843137259,43432.4,7229.8,106761.80784313726,61500,-45261.807843137256]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,null,0,0,5,0.2,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",350464,319593,30871,1201215,458791,742424,344140,2.1220247806506198,0.47124803118151931,5,0.2,14547.897970604683,148484.79999999999,34414,197446.69797060467,256500,59053.30202939533]
[1920,"Computer Equip.-Hardware - Smart Meters",0,0,0,569286,437864,131422,0,0,0,5,0.2,0,26284.400000000001,0,26284.400000000001,11100,-15184.400000000001]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1930,"Transportation Equipment",2781086,1019162,1761924,4938405,0,4938405,1454069,7.1920592792238613,0.13904223549557784,11,9.0909090909090912E-2,244981.8517333105,448945.90909090912,66094.045454545456,760021.80627876497,712200,-47821.806278764969]
[1935,"Stores Equipment",21484,0,21484,2552,0,2552,0,4.5479082035508567,0.21988130701917707,10,0.1,4723.93,255.2,0,4979.13,300,-4679.13]
[1940,"Tools, Shop & Garage Equipment",324953,0,324953,529268,0,529268,95000,6.6972683352902482,0.14931460857416304,10,0.1,48520.23,52926.8,4750,106197.03,69600,-36597.03]
[1940,"Tools - Smart Meters",0,0,0,0,0,0,0,0,0,10,0.1,0,0,0,0,400,400]
[1945,"Measurement & Testing Equipment",163014,0,163014,257318,0,257318,10000,7.7652226974638481,0.12877930729875961,10,0.1,20992.83,25731.8,500,47224.630000000005,35200,-12024.630000000005]
[1950,"Power Operated Equipment",306812,109903,196909,732549,0,732549,100000,6.7733104915977149,0.14763829315672136,10,0.1,29071.308667196849,73254.899999999994,5000,107326.20866719684,83900,-23426.208667196843]
[1955,"Communications Equipment",58880,0,58880,195538,0,195538,1600,6.7560900047044781,0.14801460597826088,10,0.1,8715.1,19553.8,80,28348.9,0,-28348.9]
[1955,"Communication Equipment (Smart Meters)",0,0,0,696896,0,696896,35000,0,0,10,0.1,0,69689.600000000006,1750,71439.600000000006,40000,-31439.600000000006]
[1960,"Miscellaneous Equipment ",40970,40970,0,18607,0,18607,0,3.605450857361606,0.27735782279716864,5,0.2,0,3721.4,0,3721.4,1300,-2421.4]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",115075,115075,0,0,0,0,0,6.15,0.16260162601626016,10,0.1,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributed Capital - Poles, Towers & Fixtures",-1626853,0,-1626853,-1146161,0,-1146161,0,34.5,2.8985507246376812E-2,40,2.5000000000000001E-2,-47155.159420289856,-28654.025000000001,0,-75809.18442028985,-74800,1009.1844202898501]
[1995,"Contributed Capital - Overhead Conductors",-1246129,0,-1246129,-969094.78,0,-969094.78,0,54.548506016662472,1.8332307757329566E-2,60,1.6666666666666666E-2,-22844.420333333335,-16151.579666666667,0,-38996,-38600,396]
[1995,"Contributed Capital - Overhead Devices",-138459,0,-138459,-109089,0,-109089,0,34.39470281403807,2.9074244525580075E-2,40,2.5000000000000001E-2,-4025.5908227672917,-2727.2249999999999,0,-6752.815822767292,-6700,52.815822767292048]
[1995,"Contributed Capital - Overhead Services",-1195490.1299999999,0,-1195490.1299999999,-119872,0,-119872,0,40.184362086892605,2.4885302343176464E-2,60,1.6666666666666666E-2,-29750.133333333331,-1997.8666666666666,0,-31747.999999999996,-24400,7347.9999999999964]
[1995,"Contributed Capital - Underground Trenching & Ductwork",-5566404,0,-5566404,-2609506,0,-2609506,0,54.015764589381085,1.8513113858552862E-2,60,1.6666666666666666E-2,-103051.4710347041,-43491.76666666667,0,-146543.23770137076,-144800,1743.2377013707592]
[1995,"Contributed Capital - Underground Cables",-2292136,0,-2292136,-2370201,0,-2370201,0,30.813869949154885,3.2452918171267428E-2,40,2.5000000000000001E-2,-74386.502045416244,-59255.025000000001,0,-133641.52704541624,-124500,9141.5270454162383]
[1995,"Contributed Capital - Underground Devices",-254682,0,-254682,-167703,0,-167703,0,0,0,40,2.5000000000000001E-2,0,-4192.5749999999998,0,-4192.5749999999998,-11500,-7307.4250000000002]
[1995,"Contributed Capital - Overhead Transformer",-2734282,0,-2734282,169874,0,169874,0,34.030235835092235,2.9385632378391938E-2,40,2.5000000000000001E-2,-80348.60567085426,4246.8500000000004,0,-76101.755670854254,-79600,-3498.2443291457457]
[1995,"Contributed Capital - Underground Padmount Transformer",-1858357,0,-1858357,-7920,0,-7920,0,32.334591456360037,3.0926631664718481E-2,40,2.5000000000000001E-2,-57472.722440551239,-198,0,-57670.722440551239,-62800,-5129.2775594487612]
[1995,"Contributed Capital -Underground Submersible Transformer",-1955810,0,-1955810,-675874,0,-675874,0,25.187848794148177,3.9701683465414771E-2,30,3.3333333333333333E-2,-77648.94953849286,-22529.133333333335,0,-100178.08287182619,-97100,3078.082871826191]
[1995,"Contributed Capital - Underground Services",-13453846,0,-13453846,-953639,0,-953639,0,33.74185020719203,2.9636786182722467E-2,40,2.5000000000000001E-2,-398728.75723727595,-23840.974999999999,0,-422569.73223727592,-399300,23269.732237275923]
[1995,"Contributed Capital - Transformer Foundations",-798352,0,-798352,-558073,0,-558073,0,54.114681462522157,1.8479273516422031E-2,60,1.6666666666666666E-2,-14752.964970382563,-9301.2166666666672,0,-24054.181637049231,-23800,254.18163704923063]
[1995,"Contributed Capital - Meters",-166183,0,-166183,-132547,0,-132547,0,6.1542421212457876,0.16248954465859924,15,6.6666666666666666E-2,-27003,-8836.4666666666672,0,-35839.466666666667,-16000,19839.466666666667]
[null,"Contributed Capital - Meters SOLAR",0,0,0,-152011,0,-152011,0,0,0,15,6.6666666666666666E-2,0,-10134.066666666668,0,-10134.066666666668,-13700,-3565.9333333333325]
[1995,"Contributed Capital - OEB Clearing",68538,0,68538,259328,0,259328,0,-10.000389093703491,-9.9996109214353104E-2,15,6.6666666666666666E-2,-6853.5333333333328,17288.533333333333,0,10435,25500,15065]
[2440,"Deferred Revenue",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[2440,"Contributed Capital - Poles, Towers & Fixtures",0,0,0,-3422506,-419536,-3002970,-169500,0,0,40,2.5000000000000001E-2,0,-75074.25,-2118.75,-77193,-85000,-7807]
[2440,"Contributed Capital - Overhead Conductors",0,0,0,-2451617,0,-2451617,-130176,0,0,60,1.6666666666666666E-2,0,-40860.283333333333,-1084.8,-41945.083333333336,-41500,445.08333333333576]
[2440,"Contributed Capital - Overhead Devices",0,0,0,-271443,0,-271443,-14464,0,0,40,2.5000000000000001E-2,0,-6786.0749999999998,-180.8,-6966.875,-7000,-33.125]
[2440,"Contributed Capital - Overhead Services",0,0,0,-588498,0,-588498,-24860,0,0,60,1.6666666666666666E-2,0,-9808.2999999999993,-207.16666666666666,-10015.466666666665,-9100,915.46666666666533]
[2440,"Contributed Capital - Underground Trenching & Ductwork",0,0,0,-9270286,0,-9270286,-592065,0,0,60,1.6666666666666666E-2,0,-154504.76666666666,-4933.875,-159438.64166666666,-154400,5038.6416666666628]
[2440,"Contributed Capital - Underground Cables",0,0,0,-7173979,0,-7173979,-453591,0,0,40,2.5000000000000001E-2,0,-179349.47500000001,-5669.8874999999998,-185019.36250000002,-185200,-180.63749999998254]
[2440,"Contributed Capital - Underground Devices",0,0,0,-795420,0,-795420,-50399,0,0,40,2.5000000000000001E-2,0,-19885.5,-629.98749999999995,-20515.487499999999,-20700,-184.51250000000073]
[2440,"Contributed Capital - Overhead Transformer",0,0,0,-99130,0,-99130,0,0,0,40,2.5000000000000001E-2,0,-2478.25,0,-2478.25,-2500,-21.75]
[2440,"Contributed Capital - Underground Padmount Transformer",0,0,0,-535030,0,-535030,-226125,0,0,40,2.5000000000000001E-2,0,-13375.75,-2826.5625,-16202.3125,-17500,-1297.6875]
[2440,"Contributed Capital -Underground Submersible Transformer",0,0,0,-2306637,0,-2306637,-226125,0,0,30,3.3333333333333333E-2,0,-76887.899999999994,-3768.75,-80656.649999999994,-73600,7056.6499999999942]
[2440,"Contributed Capital - Underground Services",0,0,0,-7000254,0,-7000254,-1386694,0,0,40,2.5000000000000001E-2,0,-175006.35,-17333.674999999999,-192340.02499999999,-175100,17240.024999999994]
[2440,"Contributed Capital - Transformer Foundations",0,0,0,-1033231,0,-1033231,-150750,0,0,60,1.6666666666666666E-2,0,-17220.516666666666,-1256.25,-18476.766666666666,-19300,-823.23333333333358]
[2440,"Contributed Capital - Meters",0,0,0,-215369,0,-215369,0,0,0,15,6.6666666666666666E-2,0,-14357.933333333332,0,-14357.933333333332,-15900,-1542.0666666666675]
[2440,"Contributed Capital - Meters Solar",0,0,0,-633141,0,-633141,0,0,0,15,6.6666666666666666E-2,0,-42209.4,0,-42209.4,-34000,8209.4000000000015]
[2440,"Contributed Capital - OEB Clearing",0,0,0,-243277,0,-243277,0,0,0,15,6.6666666666666666E-2,0,-16218.466666666667,0,-16218.466666666667,-16300,-81.533333333332848]
[2440,"Meters - Renewable Connection - Direct Benefit",0,0,0,-8505,0,-8505,0,0,0,15,6.6666666666666666E-2,0,-567,0,-567,0,567]
[null,null,null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C546:C644)","v":148349203.87},4962595,143386608.87,118403666.70000002,1299579,117104087.70000002,18440022,null,null,null,null,{"$f":"SUM(N546:N644)","v":4796078.0317473169},4554551.9186242418,410828.36295454548,9761458.3133261036,9343200,-418258.31332610565]
[]
[]
[2020,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",928634,928634,{"$f":"C651-D651","v":0},3226622,572983,{"$f":"F651-G651","v":2653639},6710000,2.25,{"$f":"IF(J651=0,0,1/J651)","v":0.44444444444444442},5,{"$f":"IF(L651=0,0,1/L651)","v":0.2},{"$f":"IF(J651=0,0,+E651/J651)","v":0},{"$f":"IF(L651=0,0,+H651/L651)","v":530727.80000000005},{"$f":"IF(L651=0,0,+(I651*0.5)/L651)","v":671000},{"$f":"IF(ISERROR(+N651+O651+P651), 0, +N651+O651+P651)","v":1201727.8},1194200,{"$f":"IF(ISERROR(+R651-122), 0, +R651-Q651)","v":-7527.8000000000466}]
[1611,"Computer Software (Formally known as Account 1925)",0,null,{"$f":"C652-D652","v":0},88614,88614,{"$f":"F652-G652","v":0},null,0,{"$f":"IF(J652=0,0,1/J652)","v":0},3,{"$f":"IF(L652=0,0,1/L652)","v":0.33333333333333331},{"$f":"IF(J652=0,0,+E652/J652)","v":0},{"$f":"IF(L652=0,0,+H652/L652)","v":0},{"$f":"IF(L652=0,0,+(I652*0.5)/L652)","v":0},{"$f":"IF(ISERROR(+N652+O652+P652), 0, +N652+O652+P652)","v":0},null,{"$f":"IF(ISERROR(+R652-122), 0, +R652-Q652)","v":0}]
[1611,"Computer Software (Formally known as Account 1925) - Smart Meters",0,0,0,598681,598681,0,0,0,0,3,0.33333333333333331,0,{"$f":"IF(L653=0,0,+H653/L653)","v":0},0,0,0,0]
[1612,"Land Rights (Formally known as Account 1906)",12881,12881,0,0,0,0,null,4.8552581982661138,0.20596227001009237,50,0.02,0,0,0,0,0,0]
[1805,"Land",2339958,0,2339958,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1808,"Buildings - Structure",7099490,0,7099490,463554,0,463554,0,38.08138630494976,2.62595482210694E-2,50,0.02,186429.4,9271.08,0,195700.47999999998,190900,-4800.4799999999814]
[1808,"Buildings - Roof",144989,58456,86533,-2480,0,-2480,0,11.438423870724959,8.7424632213478265E-2,20,0.05,7565.1156993289151,-124,0,7441.1156993289151,5500,-1941.1156993289151]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV 50 yrs",15658085,12312,15645773,3913297,0,3913297,1332200,41.163166773696979,2.4293563357204919E-2,50,0.02,380091.57764794608,78265.94,13322,471679.51764794608,460900,-10779.517647946079]
[1815,"Transformer Station Equipment >50 kV 40 yrs",24475179,0,24475179,1569437,0,1569437,398700,28.758016587320533,3.4772912692487355E-2,40,2.5000000000000001E-2,851073.26249999995,39235.925000000003,4983.75,895292.9375,848800,-46492.9375]
[1815,"Transformer Station Equipment >50 kV 30 yrs",0,0,0,71591,0,71591,0,0,0,null,0,0,0,0,0,2400,2400]
[1815,"Transformer Station Equipment >50 kV 25 yrs",887028,176718,710310,233388,0,233388,0,12.072003485119582,8.2836291526310321E-2,25,0.04,58839.446234053488,9335.52,0,68174.966234053485,56300,-11874.966234053485]
[1815,"Transformer Station Equipment >50 kV 20 yrs",392015,163703,228312,242279,0,242279,49400,9.7640806915593874,0.10241619580883385,20,0.05,23382.846497506474,12113.95,1235,36731.796497506475,32300,-4431.7964975064751]
[1815,"Transformer Station Equipment >50 kV 15 yrs",1087574,439950,647624,2619418,0,2619418,223700,8.4789376469777444,0.11793930344050151,15,6.6666666666666666E-2,76380.323451351345,174627.86666666667,7456.666666666667,258464.85678468467,234800,-23664.856784684671]
[1820,"Distribution Station Equipment <50 kV 50 yrs",200427,0,200427,0,0,0,0,22.74196677896175,4.3971570696562837E-2,50,0.02,8813.09,0,0,8813.09,8600,-213.09000000000015]
[1820,"Distribution Station Equipment <50 kV 40 yrs",649832,0,649832,0,0,0,0,25.474307223519567,3.9255238276970049E-2,40,2.5000000000000001E-2,25509.31,0,0,25509.31,24300,-1209.3100000000013]
[1820,"Distribution Station Equipment <50 kV 25 yrs",13287,0,13287,0,0,0,0,5.9261935345750381,0.16874237976969969,25,0.04,2242.08,0,0,2242.08,800,-1442.08]
[1820,"Distribution Station Equipment <50 kV 20 yrs",6078,6078,0,0,0,0,0,5.6617482673820705,0.17662388943731488,20,0.05,0,0,0,0,700,700]
[1820,"Distribution Station Equipment <50 kV 15 hrs",17551,17551,0,161300,0,161300,0,9.6426648499565957,0.1037057717508974,15,6.6666666666666666E-2,0,10753.333333333334,0,10753.333333333334,10900,146.66666666666606]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",17028402,0,17028402,22482880,0,22482880,3133850,32.159999999999997,3.1094527363184084E-2,40,2.5000000000000001E-2,529490.11194029858,562072,39173.125,1130735.2369402987,1102200,-28535.236940298695]
[1835,"Overhead Conductors",14319062,0,14319062,15844804,0,15844804,2603880,51.161277789213528,1.9546032531088046E-2,60,1.6666666666666666E-2,279880.85166666668,264080.06666666665,21699,565659.91833333333,556700,-8959.9183333333349]
[1835,"Overhead Devices",1591007,0,1591007,1892327,0,1892327,289320,30.566478797000137,3.2715577304185339E-2,40,2.5000000000000001E-2,52050.712500000001,47308.175000000003,3616.5,102975.38750000001,103100,124.61249999998836]
[1835,"Voltage Regulators",163109,0,163109,0,0,0,0,19.99995095316395,5.0000122617390827E-2,30,3.3333333333333333E-2,8155.47,0,0,8155.47,7800,-355.47000000000025]
[1835,"Capacitor Banks",618096,0,618096,1583343,0,1583343,0,19.795725748157409,5.0515955450286039E-2,25,0.04,31223.710000000003,63333.72,0,94557.430000000008,64200,-30357.430000000008]
[1840,"Underground Conduit",12527558,0,12527558,22255853,0,22255853,3524600,51.703745574918642,1.9340958549144215E-2,60,1.6666666666666666E-2,242294.97999999998,370930.88333333336,29371.666666666668,642597.52999999991,619700,-22897.529999999912]
[1845,"Underground Conductors & Devices - PILC",414000,0,414000,1556539,0,1556539,0,58.000252175009457,1.7241304347826086E-2,60,1.6666666666666666E-2,7137.9,25942.316666666666,0,33080.216666666667,33000,-80.216666666667152]
[1845,"Underground Cables",15726653,0,15726653,17938648,0,17938648,1779481,28.66494171068198,3.4885820110610949E-2,40,2.5000000000000001E-2,548637.1875,448466.2,22243.512500000001,1019346.8999999999,999700,-19646.899999999907]
[1845,"Underground Devices",1747406,0,1747406,2435700,0,2435700,197720,28.664924724278009,3.4885840783424112E-2,40,2.5000000000000001E-2,60959.727500000001,60892.5,2471.5,124323.72750000001,115900,-8423.7275000000081]
[1850,"Line Transformers - Overhead",15713833,345325,15368508,7439319,0,7439319,970000,27.984355467778258,3.5734251630394696E-2,40,2.5000000000000001E-2,549182.13205573393,185982.97500000001,12125,747290.10705573391,568700,-178590.10705573391]
[1850,"Line Transformers - Network",5503,0,5503,1469806,0,1469806,192000,9.3789412687050557,0.10662184263129194,40,2.5000000000000001E-2,586.73999999999955,36745.15,2400,39731.89,56900,17168.11]
[1850,"Line Transformers - Vault",0,0,0,6041,0,6041,0,0,0,60,1.6666666666666666E-2,0,100.68333333333334,0,100.68333333333334,100,-0.68333333333333712]
[1850,"Line Transformers - Roof",497948,16586,481362,0,0,0,0,23.84196394029119,4.1942853470643519E-2,30,3.3333333333333333E-2,20189.695832335907,0,0,20189.695832335907,18800,-1389.6958323359067]
[1850,"Line Transformers -Network Protectors",91592,0,91592,680182,0,680182,0,39.5,2.5316455696202531E-2,40,2.5000000000000001E-2,2318.7848101265822,17004.55,0,19323.33481012658,13100,-6223.3348101265801]
[1850,"Line Transformers - Padmount",3991872,0,3991872,6523075,0,6523075,735562,36.768896826570668,2.7196899725241693E-2,40,2.5000000000000001E-2,108566.54250000001,163076.875,9194.5249999999996,280837.9425,189700,-91137.942500000005]
[1850,"Line Transformers - Submersible",3195923,0,3195923,5528853,0,5528853,735563,24.08939975548218,4.1512034760119894E-2,30,3.3333333333333333E-2,132669.26666666666,184295.1,12259.383333333333,329223.75000000006,658700,329476.24999999994]
[1850,"Line Transformers - Foundation",1427416,0,1427416,2649789,0,2649789,490375,58.08298984474618,1.7216744569674623E-2,60,1.6666666666666666E-2,24575.456666666669,44163.15,4086.4583333333335,72825.065000000002,64500,-8325.0650000000023]
[1855,"Services - Overhead",1887728,0,1887728,3313088,0,3313088,601950,52.199016039499995,1.9157449237036973E-2,60,1.6666666666666666E-2,36164.053333333337,55218.133333333331,5016.25,96398.436666666676,95500,-898.43666666667559]
[1855,"Services - Underground",22543287,0,22543287,19861239,0,19861239,2423199,31.400057794703944,3.1847075140373271E-2,40,2.5000000000000001E-2,717937.755,496530.97499999998,30289.987499999999,1244758.7175,1174000,-70758.717500000028]
[1860,"Commercial Meters",1327802,158636,1169166,2783969.48,0,2783969.48,286560,20.970609969719355,4.7685785079401903E-2,25,0.04,55752.598598144003,111358.7792,5731.2,172842.57779814402,210400,37557.422201855981]
[1860,"Smart Meters - Non-Qualifying",108222,null,108222,240153,0,240153,null,12.000798412047152,8.3327789174105077E-2,15,6.6666666666666666E-2,9017.9,16010.2,0,25028.1,null,-25028.1]
[1860," Meters - Renewable Connection",0,null,0,154427,0,154427,null,0,0,15,6.6666666666666666E-2,0,10295.133333333333,0,10295.133333333333,null,-10295.133333333333]
[1860,"Smart Meters",0,null,0,0,0,0,null,0,0,15,6.6666666666666666E-2,0,0,0,0,null,0]
[1860,"Smart Meters",0,0,0,14153401,0,14153401,310440,0,0,15,6.6666666666666666E-2,0,943560.06666666665,10348,953908.06666666665,930300,-23608.066666666651]
[1905,"Land",1395300,0,1395300,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures - Building",5262681,0,5262681,6881613,0,6881613,0,28.706621491135099,3.4835168614628174E-2,50,0.02,183326.38,137632.26,0,320958.64,294000,-26958.640000000014]
[1908,"Buildings & Fixtures -  Roof",1567291,971497,595794,3238136,0,3238136,750000,6.5251688193644037,0.15325273991875155,20,0.05,91307.062927152656,161906.79999999999,18750,271963.86292715266,255700,-16263.862927152659]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",340212,54104,286108,578920,0,578920,70000,5.0999999999999996,0.19607843137254904,10,0.1,56099.607843137259,57892,3500,117491.60784313726,57900,-59591.607843137259]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,null,0,0,5,0.2,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",350464,350464,0,1545355,458791,1086564,325000,2.1220247806506198,0.47124803118151931,5,0.2,0,217312.8,32500,249812.8,260200,10387.200000000012]
[1920,"Computer Equip.-Hardware - Smart Meters",0,0,0,569286,569286,0,0,0,0,5,0.2,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1930,"Transportation Equipment",2781086,1019162,1761924,6392474,0,6392474,890000,7.1920592792238613,0.13904223549557784,11,9.0909090909090912E-2,244981.8517333105,581134,40454.545454545456,866570.39718785591,770100,-96470.39718785591]
[1935,"Stores Equipment",21484,0,21484,2552,0,2552,0,4.5479082035508567,0.21988130701917707,10,0.1,4723.93,255.2,0,4979.13,300,-4679.13]
[1940,"Tools, Shop & Garage Equipment",324953,0,324953,624268,0,624268,95000,6.6972683352902482,0.14931460857416304,10,0.1,48520.23,62426.8,4750,115697.03,69200,-46497.03]
[1940,"Tools - Smart Meters",0,0,0,0,0,0,0,0,0,10,0.1,0,0,0,0,0,0]
[1945,"Measurement & Testing Equipment",163014,0,163014,267318,0,267318,10000,7.7652226974638481,0.12877930729875961,10,0.1,20992.83,26731.8,500,48224.630000000005,34800,-13424.630000000005]
[1950,"Power Operated Equipment",306812,109903,196909,832549,0,832549,110000,6.7733104915977149,0.14763829315672136,10,0.1,29071.308667196849,83254.899999999994,5500,117826.20866719684,84751,-33075.208667196843]
[1955,"Communications Equipment",58880,0,58880,197138,0,197138,0,6.7560900047044781,0.14801460597826088,10,0.1,8715.1,19713.8,0,28428.9,0,-28428.9]
[1955,"Communication Equipment (Smart Meters)",0,0,0,731896,0,731896,35000,0,0,10,0.1,0,73189.600000000006,1750,74939.600000000006,22149,-52790.600000000006]
[1960,"Miscellaneous Equipment ",40970,40970,0,18607,0,18607,0,3.605450857361606,0.27735782279716864,5,0.2,0,3721.4,0,3721.4,1300,-2421.4]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",115075,115075,0,0,0,0,0,6.15,0.16260162601626016,10,0.1,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[1995,"Contributed Capital - Poles, Towers & Fixtures",-1626853,0,-1626853,-1146161,0,-1146161,0,34.5,2.8985507246376812E-2,40,2.5000000000000001E-2,-47155.159420289856,-28654.025000000001,0,-75809.18442028985,-74800,1009.1844202898501]
[1995,"Contributed Capital - Overhead Conductors",-1246129,0,-1246129,-969094.78,0,-969094.78,0,54.548506016662472,1.8332307757329566E-2,60,1.6666666666666666E-2,-22844.420333333335,-16151.579666666667,0,-38996,-38600,396]
[1995,"Contributed Capital - Overhead Devices",-138459,0,-138459,-109089,0,-109089,0,34.39470281403807,2.9074244525580075E-2,40,2.5000000000000001E-2,-4025.5908227672917,-2727.2249999999999,0,-6752.815822767292,-6700,52.815822767292048]
[1995,"Contributed Capital - Overhead Services",-1195490.1299999999,0,-1195490.1299999999,-119872,0,-119872,0,40.184362086892605,2.4885302343176464E-2,60,1.6666666666666666E-2,-29750.133333333331,-1997.8666666666666,0,-31747.999999999996,-24400,7347.9999999999964]
[1995,"Contributed Capital - Underground Trenching & Ductwork",-5566404,0,-5566404,-2609506,0,-2609506,0,54.015764589381085,1.8513113858552862E-2,60,1.6666666666666666E-2,-103051.4710347041,-43491.76666666667,0,-146543.23770137076,-144800,1743.2377013707592]
[1995,"Contributed Capital - Underground Cables",-2292136,0,-2292136,-2370201,0,-2370201,0,30.813869949154885,3.2452918171267428E-2,40,2.5000000000000001E-2,-74386.502045416244,-59255.025000000001,0,-133641.52704541624,-124500,9141.5270454162383]
[1995,"Contributed Capital - Underground Devices",-254682,0,-254682,-167703,0,-167703,0,0,0,40,2.5000000000000001E-2,0,-4192.5749999999998,0,-4192.5749999999998,-11500,-7307.4250000000002]
[1995,"Contributed Capital - Overhead Transformer",-2734282,0,-2734282,169874,0,169874,0,34.030235835092235,2.9385632378391938E-2,40,2.5000000000000001E-2,-80348.60567085426,4246.8500000000004,0,-76101.755670854254,-79600,-3498.2443291457457]
[1995,"Contributed Capital - Underground Padmount Transformer",-1858357,0,-1858357,-7920,0,-7920,0,32.334591456360037,3.0926631664718481E-2,40,2.5000000000000001E-2,-57472.722440551239,-198,0,-57670.722440551239,-62800,-5129.2775594487612]
[1995,"Contributed Capital -Underground Submersible Transformer",-1955810,0,-1955810,-675874,0,-675874,0,25.187848794148177,3.9701683465414771E-2,30,3.3333333333333333E-2,-77648.94953849286,-22529.133333333335,0,-100178.08287182619,-97100,3078.082871826191]
[1995,"Contributed Capital - Underground Services",-13453846,0,-13453846,-953639,0,-953639,0,33.74185020719203,2.9636786182722467E-2,40,2.5000000000000001E-2,-398728.75723727595,-23840.974999999999,0,-422569.73223727592,-399300,23269.732237275923]
[1995,"Contributed Capital - Transformer Foundations",-798352,0,-798352,-558073,0,-558073,0,54.114681462522157,1.8479273516422031E-2,60,1.6666666666666666E-2,-14752.964970382563,-9301.2166666666672,0,-24054.181637049231,-23800,254.18163704923063]
[1995,"Contributed Capital - Meters",-166183,0,-166183,-132547,0,-132547,0,6.1542421212457876,0.16248954465859924,15,6.6666666666666666E-2,-27003,-8836.4666666666672,0,-35839.466666666667,-13300,22539.466666666667]
[null,"Contributed Capital - Meters SOLAR",0,0,0,-152011,0,-152011,0,0,0,15,6.6666666666666666E-2,0,-10134.066666666668,0,-10134.066666666668,-13700,-3565.9333333333325]
[1995,"Contributed Capital - OEB Clearing",68538,0,68538,259328,0,259328,0,-10.000389093703491,-9.9996109214353104E-2,15,6.6666666666666666E-2,-6853.5333333333328,17288.533333333333,0,10435,25500,15065]
[2440,"Deferred Revenue",0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0]
[2440,"Contributed Capital - Poles, Towers & Fixtures",0,0,0,-3592006,-419536,-3172470,-169500,0,0,40,2.5000000000000001E-2,0,-79311.75,-2118.75,-81430.5,-89200,-7769.5]
[2440,"Contributed Capital - Overhead Conductors",0,0,0,-2581793,0,-2581793,-130176,0,0,60,1.6666666666666666E-2,0,-43029.883333333331,-1084.8,-44114.683333333334,-43700,414.6833333333343]
[2440,"Contributed Capital - Overhead Devices",0,0,0,-285907,0,-285907,-14464,0,0,40,2.5000000000000001E-2,0,-7147.6750000000002,-180.8,-7328.4750000000004,-7300,28.475000000000364]
[2440,"Contributed Capital - Overhead Services",0,0,0,-613358,0,-613358,-24860,0,0,60,1.6666666666666666E-2,0,-10222.633333333333,-207.16666666666666,-10429.799999999999,-9500,929.79999999999927]
[2440,"Contributed Capital - Underground Trenching & Ductwork",0,0,0,-9862351,0,-9862351,-705490,0,0,60,1.6666666666666666E-2,0,-164372.51666666666,-5879.083333333333,-170251.6,-165200,5051.6000000000058]
[2440,"Contributed Capital - Underground Cables",0,0,0,-7627570,0,-7627570,-486714,0,0,40,2.5000000000000001E-2,0,-190689.25,-6083.9250000000002,-196773.17499999999,-196900,-126.82500000001164]
[2440,"Contributed Capital - Underground Devices",0,0,0,-845819,0,-845819,-54079,0,0,40,2.5000000000000001E-2,0,-21145.474999999999,-675.98749999999995,-21821.462499999998,-22000,-178.53750000000218]
[2440,"Contributed Capital - Overhead Transformer",0,0,0,-99130,0,-99130,0,0,0,40,2.5000000000000001E-2,0,-2478.25,0,-2478.25,-2500,-21.75]
[2440,"Contributed Capital - Underground Padmount Transformer",0,0,0,-761155,0,-761155,-226125,0,0,40,2.5000000000000001E-2,0,-19028.875,-2826.5625,-21855.4375,-23200,-1344.5625]
[2440,"Contributed Capital -Underground Submersible Transformer",0,0,0,-2532762,0,-2532762,-226125,0,0,30,3.3333333333333333E-2,0,-84425.4,-3768.75,-88194.15,-81200,6994.1499999999942]
[2440,"Contributed Capital - Underground Services",0,0,0,-8386948,0,-8386948,-1489462,0,0,40,2.5000000000000001E-2,0,-209673.7,-18618.275000000001,-228291.97500000001,-211000,17291.975000000006]
[2440,"Contributed Capital - Transformer Foundations",0,0,0,-1183981,0,-1183981,-150750,0,0,60,1.6666666666666666E-2,0,-19733.016666666666,-1256.25,-20989.266666666666,-21800,-810.73333333333358]
[2440,"Contributed Capital - Meters",0,0,0,-215369,0,-215369,0,0,0,15,6.6666666666666666E-2,0,-14357.933333333332,0,-14357.933333333332,-15900,-1542.0666666666675]
[2440,"Contributed Capital - Meters Solar",0,0,0,-633141,0,-633141,0,0,0,15,6.6666666666666666E-2,0,-42209.4,0,-42209.4,-34000,8209.4000000000015]
[2440,"Contributed Capital - OEB Clearing",0,0,0,-243277,0,-243277,0,0,0,15,6.6666666666666666E-2,0,-16218.466666666667,0,-16218.466666666667,-16300,-81.533333333332848]
[2440,"Meters - Renewable Connection - Direct Benefit",0,0,0,-8505,0,-8505,0,0,0,15,6.6666666666666666E-2,0,-567,0,-567,0,567]
[null,null,null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C651:C749)","v":148349203.87},4998005,143351198.87,136843688.69999999,1868819,134974869.69999999,25595755,null,null,null,null,{"$f":"SUM(N651:N749)","v":4780834.5195902213},5262360.6445333315,973027.72045454511,11016222.884578098,10475700,-540522.88457810041]
[]
[]
["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":13,"n_rows":49,"n_cols":10,"rows_kept":49,"cut":false,"hidden":false,"merged":[[63,0,64,0],[49,0,50,0],[49,3,50,3],[52,0,53,0],[55,0,56,0],[58,0,61,0],[8,0,8,9],[9,0,9,9],[13,0,15,0],[30,0,32,0],[30,9,32,9],[11,0,11,7],[28,0,28,7]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$f":"F15-4","v":2014},{"$f":"F15-3","v":2015},{"$f":"H15-4","v":2016},{"$f":"H15-3","v":2017},{"$f":"H15-2","v":2018},{"$f":"H15-1","v":2019},{"$f":"TestYear","v":2020}]
[null,"Historical Year","Historical Year","Historical Year","Historical Year","Historical Year","Bridge\nYear","Test\nYear"]
["Operating and Maintenance",{"$f":"+'App.2-JA_OM&A_Summary_Analys'!I16+B39+B43","v":12756321.34},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!K16+C39+C43","v":12504203.879999999},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!M16+D39+D43","v":12989276.48},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!O16+E39+E43","v":13522897.779999999},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!Q16+F39+F43","v":14400518.23},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!R16+G39+G43","v":15595200},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!S16+H39+H43","v":15286100}]
["Billing and collecting",{"$f":"+'App.2-JA_OM&A_Summary_Analys'!I19","v":3415009},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!K19","v":3775665},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!M19","v":4468748},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!O19","v":4296607},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!Q19","v":4615265.6399999997},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!R19","v":4619100},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!S19","v":4926000}]
["Community Relations",{"$f":"+'App.2-JA_OM&A_Summary_Analys'!I20","v":199353},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!K20","v":238394},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!M20","v":269179},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!O20","v":220473},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!Q20","v":241006.15},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!R20","v":260500},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!S20","v":263100}]
["General and Administrative",{"$f":"+'App.2-JA_OM&A_Summary_Analys'!I21+B34+B36","v":5029352.8099999996},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!K21+C34+C36","v":5195054.92},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!M21+D34+D36","v":5674739.7299999995},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!O21+E34+E36","v":5227396.9000000004},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!Q21+F34+F36","v":5029984.7799999993},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!R21+G34+G36","v":5651500},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!S21+H34+H36","v":6093300}]
[]
[]
[]
[]
[]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B17:B26)","v":21400036.149999999},21713317.799999997,23401943.210000001,23267374.68,24286774.799999997,26126300,26568500]
[]
["Applicants are to provide a breakdown of capitalized OM&A in the below table.  Capitalized OM&A may be broken down using the categories listed in the table below if possible.  Otherwise, applicants are to provide its own break down of capitalized OM&A."]
[]
["Capitalized OM&A",null,null,null,null,null,null,null,"Directly","Explanation for Change in Overhead Capitalized"]
[null,{"$f":"F32-4","v":2014},{"$f":"F32-3","v":2015},{"$f":"H32-4","v":2016},{"$f":"H32-3","v":2017},{"$f":"H32-2","v":2018},{"$f":"H32-1","v":2019},{"$f":"TestYear","v":2020},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Historical Year","Historical Year","Bridge\nYear","Test\nYear","(Yes/No)"]
["Employee Benefits",1803364.85,2104810.15,2404087.84,2130423.8199999998,1988909.6,2178200,2215800,"Yes"," Directly attributable to labour costs charged to capital "]
["Cost of Site Preparation"]
["Initial Delivery and Handling Costs",292391.96000000002,363419.77,399773.89,314778.08,289957.18,325500,328700,"Yes"," Directly attributable to labour costs charged to capital "]
["Cost of testing whether the asset is functioning properly"]
["Professional Fees"]
["Fleet Costs",758816.45000000007,858935.51,971570.02,898798.77,849759.5,1021000,1038400,"Yes"," Directly attributable to labour costs charged to capital "]
["Costs of opening a new facility"]
["Cost of introducing a new product or service (including costs of advertising and promotional activities)"]
["Cost 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",1880862.89,2267788.37,2519573.46,1999476.0100000002,1740179.9900000002,1799300,1820600,"Yes"," Directly attributable to labour costs charged to capital "]
[]
["Insert description of additional item(s) and new rows if needed"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B34:B46)","v":4735436.1500000004},5594953.7999999998,6295005.21,5343476.68,4868806.2700000005,5324000,5403500]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B47/B27),\"0%\",B47/B27)","v":0.22128168928350156},0.25767383186368692,0.26899497847298637,0.2296553329926434,0.20047150393966684,0.20377933346857383,0.20337994241300789]

{"sheet":"App.2-EA_Account 1575 (2015)","index":14,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":true,"merged":[[47,0,47,9],[52,0,53,8],[25,1,26,5],[31,1,31,5],[37,6,38,7],[37,8,38,8],[20,1,20,5],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,2014,{"$f":"TestYear-3","v":2017},{"$f":"TestYear-2","v":2018},{"$f":"CONCATENATE(TestYear-1,\" Bridge Year\")","v":"2019 Bridge Year"},{"$f":"CONCATENATE(TestYear,\" Rebasing Year\")","v":"2020 Rebasing Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,{"$f":"+B25","v":0},{"$f":"+C25","v":0},{"$f":"+D25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",{"$f":"SUM(B22:B24)","v":0},{"$f":"SUM(C22:C24)","v":0},{"$f":"SUM(D22:D24)","v":0},{"$f":"SUM(E22:E24)","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",null,{"$f":"+B31","v":0},{"$f":"+C31","v":0},{"$f":"+D31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",{"$f":"SUM(B28:B30)","v":0},{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",{"$f":"B25-B31","v":0},{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1575",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1575 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":0}]
[]
["Notes:"]
["1  For an applicant that adopted IFRS on January 1, 2015, the PP&E values as of January 1, 2014 under both CGAAP and MIFRS should be the same. "]
["2 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral account closing balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  The  PP&E deferral account is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App.2-EB_Account 1576 (2012)","index":15,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":true,"merged":[[41,0,41,12],[45,0,45,10],[8,0,8,11],[9,0,9,11],[10,0,10,11],[12,0,13,11],[14,0,14,11],[20,1,20,8],[25,1,26,8],[31,1,31,8],[37,9,38,10],[37,11,38,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2012,2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0},{"$f":"+F25","v":0},{"$f":"+G25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},0,0,0,0,0]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0},{"$f":"+F31","v":0},{"$f":"+G31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},0,0,0,0,0]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},0,0,0,0,0]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(H33), 0, H33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,{"$f":"H33*L37*L38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,{"$f":"I37+I38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2012, the PP&E values as of January 1, 2012 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-EC_Account 1576 (2013)","index":16,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":true,"merged":[[45,0,45,9],[8,0,8,10],[9,0,9,10],[10,0,10,10],[12,0,12,10],[14,0,14,10],[37,10,38,10],[20,1,20,7],[25,1,26,7],[31,1,31,7],[37,8,38,9],[41,0,41,11]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0},{"$f":"+F25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0},{"$f":"F22+F23+F24","v":0},{"$f":"G22+G23+G24","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0},{"$f":"+F31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0},{"$f":"SUM(F28:F30)","v":0},{"$f":"SUM(G28:G30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0},{"$f":"F25-F31","v":0},{"$f":"G25-G31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,{"$f":"IF(ISERROR(G33), 0, G33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,{"$f":"G33*K37*K38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,{"$f":"H37+H38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-FA Proposed REG Invest.","index":17,"n_rows":101,"n_cols":13,"rows_kept":101,"cut":false,"hidden":false,"merged":[[8,0,8,12],[17,0,17,10],[16,0,16,11],[12,0,12,8],[13,0,13,7],[14,0,14,7],[11,0,11,8],[9,0,9,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-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,null,"Test Year"]
["REI Investments (Direct Benefit at 6%)",null,{"$f":"D31-1","v":2014},2015,2016,2017,2018,2019,{"$f":"TestYear","v":2020},{"$f":"I31+1","v":2021},{"$f":"J31+1","v":2022},{"$f":"K31+1","v":2023},{"$f":"L31+1","v":2024}]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,39516,{"$f":"46980.85-39516.49","v":7464.3600000000006},{"$f":"55617-46980","v":8637},{"$f":"97778-55617","v":42161},{"$f":"102387.35-97778","v":4609.3500000000058},0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C58,C52,C46,C40,C34)","v":0},{"$f":"SUM(D58,D52,D46,D40,D34)","v":0},{"$f":"SUM(E58,E52,E46,E40,E34)","v":0},0,0,0,{"$f":"SUM(I58,I52,I46,I40,I34)","v":0},{"$f":"SUM(J58,J52,J46,J40,J34)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C59,C53,C47,C41,C35)","v":39516},{"$f":"SUM(D59,D53,D47,D41,D35)","v":7464.3600000000006},8637,42161,4609.3500000000058,0,{"$f":"SUM(I59,I53,I47,I41,I35)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C60,C54,C48,C42,C36)","v":0},{"$f":"SUM(D60,D54,D48,D42,D36)","v":0},0,0,0,0,{"$f":"SUM(I60,I54,I48,I42,I36)","v":0},0,0,0,0]
[]
[]
["Part B",null,null,null,null,null,null,null,"Test Year"]
["Expansion Investments (Direct Benefit at 17%)",null,{"$f":"D68-1","v":2014},2015,2016,2017,2018,2019,{"$f":"TestYear","v":2020},{"$f":"I68+1","v":2021},{"$f":"J68+1","v":2022},{"$f":"K68+1","v":2023},{"$f":"L68+1","v":2024}]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},0,{"$f":"SUM(E95,E89,E83,E77,E71)","v":0},0,0,0,{"$f":"SUM(I95,I89,I83,I77,I71)","v":0},{"$f":"SUM(J95,J89,J83,J77,J71)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C96,C90,C84,C78,C72)","v":0},0,0,0,0,0,{"$f":"SUM(I96,I90,I84,I78,I72)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C97,C91,C85,C79,C73)","v":0},0,0,0,0,0,{"$f":"SUM(I97,I91,I85,I79,I73)","v":0},0,0,0,0]

{"sheet":"Hidden_REG Invest.","index":18,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":true,"merged":[]}
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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total Capital Costs",2015,{"$f":"'App.2-FA Proposed REG Invest.'!E62","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total Capital Costs",2016,{"$f":"'App.2-FA Proposed REG Invest.'!F62","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total OM&A Start-Up",2016,{"$f":"'App.2-FA Proposed REG Invest.'!F63","v":42161}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total OM&A Ongoing",2016,{"$f":"'App.2-FA Proposed REG Invest.'!F64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total Capital Costs",2017,{"$f":"'App.2-FA Proposed REG Invest.'!G62","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total OM&A Start-Up",2018,{"$f":"'App.2-FA Proposed REG Invest.'!H63","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total OM&A Ongoing",2018,{"$f":"'App.2-FA Proposed REG Invest.'!H64","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"REI Investments_A_Total Capital Costs",2019,{"$f":"'App.2-FA Proposed REG Invest.'!I62","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total OM&A Ongoing",2020,{"$f":"'App.2-FA Proposed REG Invest.'!J101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total Capital Costs",2021,{"$f":"'App.2-FA Proposed REG Invest.'!K99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total OM&A Start-Up",2021,{"$f":"'App.2-FA Proposed REG Invest.'!K100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total OM&A Ongoing",2021,{"$f":"'App.2-FA Proposed REG Invest.'!K101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total Capital Costs",2022,{"$f":"'App.2-FA Proposed REG Invest.'!L99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total OM&A Start-Up",2022,{"$f":"'App.2-FA Proposed REG Invest.'!L100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total OM&A Ongoing",2022,{"$f":"'App.2-FA Proposed REG Invest.'!L101","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total Capital Costs",2023,{"$f":"'App.2-FA Proposed REG Invest.'!M99","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total OM&A Start-Up",2023,{"$f":"'App.2-FA Proposed REG Invest.'!M100","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Expansion Investments_B_Total OM&A Ongoing",2023,{"$f":"'App.2-FA Proposed REG Invest.'!M101","v":0}]

{"sheet":"App.2-FB Calc of REG Improvemnt","index":19,"n_rows":95,"n_cols":35,"rows_kept":95,"cut":false,"hidden":false,"merged":[[16,32,16,34],[8,0,8,23],[9,0,9,23],[11,0,11,23],[12,0,12,23],[14,0,14,23],[16,2,16,4],[46,0,46,28],[16,20,16,22],[16,23,16,25],[16,26,16,28],[16,29,16,31],[16,17,16,19],[16,14,16,16],[16,11,16,13],[16,8,16,10],[16,5,16,7],[51,30,51,31],[51,33,51,34],[48,0,48,28],[49,0,49,1],[51,21,51,22],[51,24,51,25],[51,27,51,28],[51,18,51,19],[51,15,51,16],[51,12,51,13],[51,9,51,10],[51,6,51,7],[51,3,51,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$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":"R17-1","v":2018},null,null,{"$f":"BridgeYear","v":2019},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2020 Test Year"},null,null,{"$f":"TestYear+1","v":2021},null,null,{"$f":"X17+1","v":2022},2016,null,{"$f":"AA17+1","v":2023},null,null,{"$f":"AD17+1","v":2024}]
[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,"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,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,{"$f":"F82","v":0},{"$f":"C20*D19","v":0},{"$f":"C20*E19","v":0},{"$f":"I82","v":0},{"$f":"F20*G19","v":0},{"$f":"F20*H19","v":0},{"$f":"J82","v":0},{"$f":"I20*J19","v":0},{"$f":"I20*K19","v":0},{"$f":"K82","v":0},{"$f":"L20*M19","v":0},{"$f":"L20*N19","v":0},{"$f":"L82","v":0},{"$f":"O20*P19","v":0},{"$f":"O20*Q19","v":0},{"$f":"M82","v":0},{"$f":"R20*S19","v":0},{"$f":"R20*T19","v":0},{"$f":"N82","v":0},{"$f":"U20*V19","v":0},{"$f":"U20*W19","v":0},{"$f":"O82","v":0},{"$f":"X20*Y19","v":0},{"$f":"X20*Z19","v":0},{"$f":"P82","v":0},{"$f":"AA20*AB19","v":0},{"$f":"AA20*AC19","v":0},{"$f":"Q82","v":0},{"$f":"AD20*AE19","v":0},{"$f":"AD20*AF19","v":0},{"$f":"R82","v":0},{"$f":"AG20*AH19","v":0},{"$f":"AG20*AI19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C64","v":0},{"$f":"C21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D64","v":0},{"$f":"F21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E64","v":0},{"$f":"I21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F64","v":0},{"$f":"L21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G64","v":0},{"$f":"O21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H64","v":0},{"$f":"R21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I64","v":0},{"$f":"U21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J64","v":0},{"$f":"X21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K64","v":0},{"$f":"AA21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!L64","v":0},{"$f":"AD21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!M64","v":0},{"$f":"AG21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C63","v":39516},{"$f":"C22*D19","v":2370.96},{"$f":"C22*E19","v":37145.040000000001},{"$f":"'App.2-FA Proposed REG Invest.'!D63","v":7464.3600000000006},{"$f":"F22*G19","v":447.86160000000001},{"$f":"F22*H19","v":7016.4984000000004},{"$f":"'App.2-FA Proposed REG Invest.'!E63","v":8637},{"$f":"I22*J19","v":518.22},{"$f":"I22*K19","v":8118.78},{"$f":"'App.2-FA Proposed REG Invest.'!F63","v":42161},{"$f":"L22*M19","v":2529.66},{"$f":"L22*N19","v":39631.339999999997},{"$f":"'App.2-FA Proposed REG Invest.'!G63","v":4609.3500000000058},{"$f":"O22*P19","v":276.56100000000032},{"$f":"O22*Q19","v":4332.7890000000052},{"$f":"'App.2-FA Proposed REG Invest.'!H63","v":0},{"$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},{"$f":"AD22*AF19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!M63","v":0},{"$f":"AG22*AH19","v":0},{"$f":"AG22*AI19","v":0}]
["WCA",7.4999999999999997E-2,null,{"$f":"(D21+D22)*$B$23","v":177.822},{"$f":"E22*$B$23","v":2785.8780000000002},null,{"$f":"(G21+G22)*$B$23","v":33.589619999999996},{"$f":"H22*$B$23","v":526.23738000000003},null,{"$f":"(J21+J22)*$B$23","v":38.866500000000002},{"$f":"K22*$B$23","v":608.9085},null,{"$f":"(M21+M22)*$B$23","v":189.72449999999998},{"$f":"N22*$B$23","v":2972.3504999999996},null,{"$f":"(P21+P22)*$B$23","v":20.742075000000025},{"$f":"Q22*$B$23","v":324.95917500000036},null,{"$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$23","v":0},null,{"$f":"(AH21+AH22)*$B$23","v":0},{"$f":"AI22*$B$23","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20+D23)","v":177.822},{"$f":"SUM(E20+E23)","v":2785.8780000000002},null,{"$f":"SUM(G20+G23)","v":33.589619999999996},{"$f":"SUM(H20+H23)","v":526.23738000000003},null,{"$f":"SUM(J20+J23)","v":38.866500000000002},{"$f":"SUM(K20+K23)","v":608.9085},null,{"$f":"SUM(M20+M23)","v":189.72449999999998},{"$f":"SUM(N20+N23)","v":2972.3504999999996},null,{"$f":"SUM(P20+P23)","v":20.742075000000025},{"$f":"SUM(Q20+Q23)","v":324.95917500000036},null,{"$f":"SUM(S20+S23)","v":0},{"$f":"SUM(T20+T23)","v":0},null,{"$f":"SUM(V20+V23)","v":0},{"$f":"SUM(W20+W23)","v":0},null,{"$f":"SUM(Y20+Y23)","v":0},{"$f":"SUM(Z20+Z23)","v":0},null,{"$f":"SUM(AB20+AB23)","v":0},{"$f":"SUM(AC20+AC23)","v":0},null,{"$f":"SUM(AE20+AE23)","v":0},{"$f":"SUM(AF20+AF23)","v":0},null,{"$f":"SUM(AH20+AH23)","v":0},{"$f":"SUM(AI20+AI23)","v":0}]
[]
[]
["Deemed ST Debt",0.04,null,{"$f":"D24*$B$27","v":7.1128800000000005},{"$f":"E24*$B$27","v":111.43512000000001},null,{"$f":"G24*$B$27","v":1.3435847999999999},{"$f":"H24*$B$27","v":21.049495200000003},null,{"$f":"J24*$B$27","v":1.5546600000000002},{"$f":"K24*$B$27","v":24.356339999999999},null,{"$f":"M24*$B$27","v":7.5889799999999994},{"$f":"N24*$B$27","v":118.89401999999998},null,{"$f":"P24*$B$27","v":0.82968300000000106},{"$f":"Q24*$B$27","v":12.998367000000014},null,{"$f":"S24*$B$27","v":0},{"$f":"T24*$B$27","v":0},null,{"$f":"V24*$B$27","v":0},{"$f":"W24*$B$27","v":0},null,{"$f":"Y24*$B$27","v":0},{"$f":"Z24*$B$27","v":0},null,{"$f":"AB24*$B$27","v":0},{"$f":"AC24*$B$27","v":0},null,{"$f":"AE24*$B$27","v":0},{"$f":"AF24*$B$27","v":0},null,{"$f":"AH24*$B$27","v":0},{"$f":"AI24*$B$27","v":0}]
["Deemed LT Debt",0.56000000000000005,null,{"$f":"D24*$B$28","v":99.580320000000015},{"$f":"E24*$B$28","v":1560.0916800000002},null,{"$f":"G24*$B$28","v":18.810187200000001},{"$f":"H24*$B$28","v":294.69293280000005},null,{"$f":"J24*$B$28","v":21.765240000000002},{"$f":"K24*$B$28","v":340.98876000000001},null,{"$f":"M24*$B$28","v":106.24571999999999},{"$f":"N24*$B$28","v":1664.5162799999998},null,{"$f":"P24*$B$28","v":11.615562000000015},{"$f":"Q24*$B$28","v":181.97713800000022},null,{"$f":"S24*$B$28","v":0},{"$f":"T24*$B$28","v":0},null,{"$f":"V24*$B$28","v":0},{"$f":"W24*$B$28","v":0},null,{"$f":"Y24*$B$28","v":0},{"$f":"Z24*$B$28","v":0},null,{"$f":"AB24*$B$28","v":0},{"$f":"AC24*$B$28","v":0},null,{"$f":"AE24*$B$28","v":0},{"$f":"AF24*$B$28","v":0},null,{"$f":"AH24*$B$28","v":0},{"$f":"AI24*$B$28","v":0}]
["Deemed Equity",0.4,null,{"$f":"D24*$B$29","v":71.128799999999998},{"$f":"E24*$B$29","v":1114.3512000000001},null,{"$f":"G24*$B$29","v":13.435848},{"$f":"H24*$B$29","v":210.49495200000001},null,{"$f":"J24*$B$29","v":15.546600000000002},{"$f":"K24*$B$29","v":243.5634},null,{"$f":"M24*$B$29","v":75.889799999999994},{"$f":"N24*$B$29","v":1188.9401999999998},null,{"$f":"P24*$B$29","v":8.2968300000000106},{"$f":"Q24*$B$29","v":129.98367000000016},null,{"$f":"S24*$B$29","v":0},{"$f":"T24*$B$29","v":0},null,{"$f":"V24*$B$29","v":0},{"$f":"W24*$B$29","v":0},null,{"$f":"Y24*$B$29","v":0},{"$f":"Z24*$B$29","v":0},null,{"$f":"AB24*$B$29","v":0},{"$f":"AC24*$B$29","v":0},null,{"$f":"AE24*$B$29","v":0},{"$f":"AF24*$B$29","v":0},null,{"$f":"AH24*$B$29","v":0},{"$f":"AI24*$B$29","v":0}]
[]
["ST Interest",2.8199999999999999E-2,null,{"$f":"D27*$B31","v":0.20058321600000001},3.1424703840000001,null,{"$f":"G27*$B31","v":3.7889091359999995E-2},0.59359576464000008,null,{"$f":"J27*$B31","v":4.3841412000000003E-2},0.68684878799999993,null,{"$f":"M27*$B31","v":0.21400923599999999},3.3528113639999995,null,{"$f":"P27*$B31","v":2.339706060000003E-2},0.36655394940000041,null,{"$f":"S27*$B31","v":0},0,null,{"$f":"V27*$B31","v":0},0,null,{"$f":"Y27*$B31","v":0},0,null,{"$f":"AB27*$B31","v":0},0,null,{"$f":"AE27*$B31","v":0},0,null,{"$f":"AH27*$B31","v":0},0]
["LT Interest",4.1300000000000003E-2,null,{"$f":"D28*$B32","v":4.1126672160000011},64.43178638400002,null,{"$f":"G28*$B32","v":0.77686073136000011},12.170818124640004,null,0.89890441200000015,14.082835788000002,null,4.3879482359999997,68.744522364000005,null,0.47972271060000066,7.5156557994000099,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["ROE",8.9800000000000005E-2,null,{"$f":"D29*$B33","v":6.3873662400000004},100.06873776,null,{"$f":"G29*$B33","v":1.2065391504},18.902446689600001,null,1.3960846800000002,21.871993320000001,null,6.8149040400000001,106.76682995999998,null,0.74505533400000101,11.672533566000014,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Cost of Capital Total",null,null,{"$f":"SUM(D31:D33)","v":10.700616672000002},{"$f":"SUM(E31:E33)","v":167.64299452800003},null,{"$f":"SUM(G31:G33)","v":2.0212889731199999},{"$f":"SUM(H31:H33)","v":31.666860578880005},null,{"$f":"SUM(J31:J33)","v":2.3388305040000006},{"$f":"SUM(K31:K33)","v":36.641677896000004},null,{"$f":"SUM(M31:M33)","v":11.416861512000001},{"$f":"SUM(N31:N33)","v":178.86416368799999},null,{"$f":"SUM(P31:P33)","v":1.2481751052000019},{"$f":"SUM(Q31:Q33)","v":19.554743314800024},null,{"$f":"SUM(S31:S33)","v":0},{"$f":"SUM(T31:T33)","v":0},null,{"$f":"SUM(V31:V33)","v":0},{"$f":"SUM(W31:W33)","v":0},null,{"$f":"SUM(Y31:Y33)","v":0},{"$f":"SUM(Z31:Z33)","v":0},null,{"$f":"SUM(AB31:AB33)","v":0},{"$f":"SUM(AC31:AC33)","v":0},null,{"$f":"SUM(AE31:AE33)","v":0},{"$f":"SUM(AF31:AF33)","v":0},null,{"$f":"SUM(AH31:AH33)","v":0},{"$f":"SUM(AI31:AI33)","v":0}]
[]
["OM&A",null,null,{"$f":"D21+D22","v":2370.96},{"$f":"E22","v":37145.040000000001},null,{"$f":"G21+G22","v":447.86160000000001},{"$f":"H22","v":7016.4984000000004},null,{"$f":"J21+J22","v":518.22},{"$f":"K22","v":8118.78},null,{"$f":"M21+M22","v":2529.66},{"$f":"N22","v":39631.339999999997},null,{"$f":"P21+P22","v":276.56100000000032},{"$f":"Q22","v":4332.7890000000052},null,{"$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},{"$f":"AF22","v":0},null,{"$f":"AH21+AH22","v":0},{"$f":"AI22","v":0}]
["Amortization",null,{"$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":"J77","v":0},{"$f":"I37*J$19","v":0},{"$f":"I37*K$19","v":0},{"$f":"K77","v":0},{"$f":"L37*M$19","v":0},{"$f":"L37*N$19","v":0},{"$f":"L77","v":0},{"$f":"O37*P$19","v":0},{"$f":"O37*Q$19","v":0},{"$f":"M77","v":0},{"$f":"R37*S$19","v":0},{"$f":"R37*T$19","v":0},{"$f":"N77","v":0},{"$f":"U37*V$19","v":0},{"$f":"U37*W$19","v":0},{"$f":"O76+O77","v":0},{"$f":"X37*Y$19","v":0},{"$f":"X37*Z$19","v":0},{"$f":"P76+P77","v":0},{"$f":"AA37*AB$19","v":0},{"$f":"AA37*AC$19","v":0},{"$f":"Q76+Q77","v":0},{"$f":"AD37*AE$19","v":0},{"$f":"AD37*AF$19","v":0},{"$f":"R76+R77","v":0},{"$f":"AG37*AH$19","v":0},{"$f":"AG37*AI$19","v":0}]
["Grossed-up PILs",null,null,{"$f":"D65","v":0},{"$f":"E65","v":0},null,{"$f":"G65","v":0.43501071408979597},{"$f":"H65","v":6.8151678540734704},null,{"$f":"J65","v":0.50335025877551032},{"$f":"K65","v":7.8858207208163282},null,{"$f":"M65","v":2.4570742457142858},{"$f":"N65","v":38.494163182857136},null,{"$f":"P65","v":0.26862539253061263},{"$f":"Q65","v":4.208464482979597},null,{"$f":"S65","v":0},{"$f":"T65","v":0},null,{"$f":"V65","v":0},{"$f":"W65","v":0},null,{"$f":"Y65","v":0},{"$f":"Z65","v":0},null,{"$f":"AB65","v":0},{"$f":"AC65","v":0},null,{"$f":"AE65","v":0},{"$f":"AF65","v":0},null,{"$f":"AH65","v":0},{"$f":"AI65","v":0}]
[]
["Revenue Requirement",null,null,{"$f":"SUM(D34:D38)","v":2381.6606166719998},{"$f":"SUM(E34:E38)","v":37312.682994528004},null,{"$f":"SUM(G34:G38)","v":450.31789968720983},{"$f":"SUM(H34:H38)","v":7054.9804284329539},null,{"$f":"SUM(J34:J38)","v":521.0621807627756},{"$f":"SUM(K34:K38)","v":8163.3074986168158},null,{"$f":"SUM(M34:M38)","v":2543.5339357577145},{"$f":"SUM(N34:N38)","v":39848.69832687085},null,{"$f":"SUM(P34:P38)","v":278.07780049773095},{"$f":"SUM(Q34:Q38)","v":4356.5522077977848},null,{"$f":"SUM(S34:S38)","v":0},{"$f":"SUM(T34:T38)","v":0},null,{"$f":"SUM(V34:V38)","v":0},{"$f":"SUM(W34:W38)","v":0},null,{"$f":"SUM(Y34:Y38)","v":0},{"$f":"SUM(Z34:Z38)","v":0},null,{"$f":"SUM(AB34:AB38)","v":0},{"$f":"SUM(AC34:AC38)","v":0},null,{"$f":"SUM(AE34:AE38)","v":0},{"$f":"SUM(AF34:AF38)","v":0},null,{"$f":"SUM(AH34:AH38)","v":0},{"$f":"SUM(AI34:AI38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,{"$f":"E40","v":37312.682994528004},null,null,{"$f":"H40","v":7054.9804284329539},null,null,{"$f":"K40","v":8163.3074986168158},null,null,{"$f":"N40","v":39848.69832687085},null,null,{"$f":"Q40","v":4356.5522077977848},null,null,{"$f":"T40","v":0},null,null,{"$f":"W40","v":0},null,null,{"$f":"Z40","v":0},null,null,{"$f":"AC40","v":0},null,null,{"$f":"AF40","v":0},null,null,{"$f":"AI40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,{"$f":"E43/12","v":3109.3902495440002},null,null,{"$f":"H43/12","v":587.9150357027462},null,null,{"$f":"K43/12","v":680.27562488473461},null,null,{"$f":"N43/12","v":3320.7248605725708},null,null,{"$f":"Q43/12","v":363.04601731648205},null,null,{"$f":"T43/12","v":0},null,null,{"$f":"W43/12","v":0},null,null,{"$f":"Z43/12","v":0},null,null,{"$f":"AC43/12","v":0},null,null,{"$f":"AF43/12","v":0},null,null,{"$f":"AI43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,{"$f":"F17-1","v":2014},null,null,{"$f":"I17-1","v":2015},null,null,{"$f":"I17","v":2016},null,null,{"$f":"L17","v":2017},null,null,{"$f":"O17","v":2018},null,null,{"$f":"R17","v":2019},null,null,{"$f":"U17","v":"2020 Test Year"},null,null,{"$f":"X17","v":2021},null,null,{"$f":"AA17","v":2022},null,null,{"$f":"AD17","v":2023},null,null,{"$f":"AG17","v":2024}]
["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,"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,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,{"$f":"D33","v":6.3873662400000004},{"$f":"E33","v":100.06873776},null,{"$f":"G33","v":1.2065391504},{"$f":"H33","v":18.902446689600001},null,{"$f":"J33","v":1.3960846800000002},{"$f":"K33","v":21.871993320000001},null,{"$f":"M33","v":6.8149040400000001},{"$f":"N33","v":106.76682995999998},null,{"$f":"P33","v":0.74505533400000101},{"$f":"Q33","v":11.672533566000014},null,{"$f":"S33","v":0},{"$f":"T33","v":0},null,{"$f":"V33","v":0},{"$f":"W33","v":0},null,{"$f":"Y33","v":0},{"$f":"Z33","v":0},null,{"$f":"AB33","v":0},{"$f":"AC33","v":0},null,{"$f":"AE33","v":0},{"$f":"AF33","v":0},null,{"$f":"AH33","v":0},{"$f":"AI33","v":0}]
["Amortization (6% DB and 94% P)",null,null,{"$f":"D37","v":0},{"$f":"E37","v":0},null,{"$f":"G37","v":0},{"$f":"H37","v":0},null,{"$f":"J37","v":0},{"$f":"K37","v":0},null,{"$f":"M37","v":0},{"$f":"N37","v":0},null,{"$f":"P37","v":0},{"$f":"Q37","v":0},null,{"$f":"S37","v":0},{"$f":"T37","v":0},null,{"$f":"V37","v":0},{"$f":"W37","v":0},null,{"$f":"Y37","v":0},{"$f":"Z37","v":0},null,{"$f":"AB37","v":0},{"$f":"AC37","v":0},null,{"$f":"AE37","v":0},{"$f":"AF37","v":0},null,{"$f":"AH37","v":0},{"$f":"AI37","v":0}]
["CCA (6% DB and 94% P)",null,null,{"$f":"-D94*D$19","v":0},{"$f":"-D94*E$19","v":0},null,{"$f":"-G94*G$19","v":0},{"$f":"-G94*H$19","v":0},null,{"$f":"-J94*J$19","v":0},{"$f":"-J94*K$19","v":0},null,{"$f":"-K94*M19","v":0},{"$f":"-K94*N$19","v":0},null,{"$f":"-L94*P$19","v":0},{"$f":"-L94*Q$19","v":0},null,{"$f":"-M94*S$19","v":0},{"$f":"-M94*T$19","v":0},null,{"$f":"-N94*V$19","v":0},{"$f":"-N94*W$19","v":0},null,{"$f":"-O94*Y$19","v":0},{"$f":"-O94*Z$19","v":0},null,{"$f":"-P94*AB$19","v":0},{"$f":"-P94*AC$19","v":0},null,{"$f":"-Q94*AE$19","v":0},{"$f":"-Q94*AF$19","v":0},null,{"$f":"-R94*AH$19","v":0},{"$f":"-R94*AI$19","v":0}]
["Taxable income",null,null,{"$f":"SUM(D55:D57)","v":6.3873662400000004},{"$f":"SUM(E55:E57)","v":100.06873776},null,{"$f":"SUM(G55:G57)","v":1.2065391504},{"$f":"SUM(H55:H57)","v":18.902446689600001},null,{"$f":"SUM(J55:J57)","v":1.3960846800000002},{"$f":"SUM(K55:K57)","v":21.871993320000001},null,{"$f":"SUM(M55:M57)","v":6.8149040400000001},{"$f":"SUM(N55:N57)","v":106.76682995999998},null,{"$f":"SUM(P55:P57)","v":0.74505533400000101},{"$f":"SUM(Q55:Q57)","v":11.672533566000014},null,{"$f":"SUM(S55:S57)","v":0},{"$f":"SUM(T55:T57)","v":0},null,{"$f":"SUM(V55:V57)","v":0},{"$f":"SUM(W55:W57)","v":0},null,{"$f":"SUM(Y55:Y57)","v":0},{"$f":"SUM(Z55:Z57)","v":0},null,{"$f":"SUM(AB55:AB57)","v":0},{"$f":"SUM(AC55:AC57)","v":0},null,{"$f":"SUM(AE55:AE57)","v":0},{"$f":"SUM(AF55:AF57)","v":0},null,{"$f":"SUM(AH55:AH57)","v":0},{"$f":"SUM(AI55:AI57)","v":0}]
[]
["Tax Rate  (to be entered)",null,null,null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,{"$f":"D58*D60","v":0},{"$f":"E58*E60","v":0},null,{"$f":"G58*G60","v":0.31973287485600005},{"$f":"H58*H60","v":5.0091483727440007},null,{"$f":"J58*J60","v":0.36996244020000008},{"$f":"K58*K60","v":5.7960782298000009},null,{"$f":"M58*M60","v":1.8059495706000002},{"$f":"N58*N60","v":28.293209939399997},null,{"$f":"P58*P60","v":0.19743966351000028},{"$f":"Q58*Q60","v":3.093221394990004},null,{"$f":"S58*S60","v":0},{"$f":"T58*T60","v":0},null,{"$f":"V58*V60","v":0},{"$f":"W58*W60","v":0},null,{"$f":"Y58*Y60","v":0},{"$f":"Z58*Z60","v":0},null,{"$f":"AB58*AB60","v":0},{"$f":"AC58*AC60","v":0},null,{"$f":"AE58*AE60","v":0},{"$f":"AF58*AF60","v":0},null,{"$f":"AH58*AH60","v":0},{"$f":"AI58*AI60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,{"$f":"D62/(1-D60)","v":0},{"$f":"E62/(1-E60)","v":0},null,{"$f":"G62/(1-G60)","v":0.43501071408979597},{"$f":"H62/(1-H60)","v":6.8151678540734704},null,{"$f":"J62/(1-J60)","v":0.50335025877551032},{"$f":"K62/(1-K60)","v":7.8858207208163282},null,{"$f":"M62/(1-M60)","v":2.4570742457142858},{"$f":"N62/(1-N60)","v":38.494163182857136},null,{"$f":"P62/(1-P60)","v":0.26862539253061263},{"$f":"Q62/(1-Q60)","v":4.208464482979597},null,{"$f":"S62/(1-S60)","v":0},{"$f":"T62/(1-T60)","v":0},null,{"$f":"V62/(1-V60)","v":0},{"$f":"W62/(1-W60)","v":0},null,{"$f":"Y62/(1-Y60)","v":0},{"$f":"Z62/(1-Z60)","v":0},null,{"$f":"AB62/(1-AB60)","v":0},{"$f":"AC62/(1-AC60)","v":0},null,{"$f":"AE62/(1-AE60)","v":0},{"$f":"AF62/(1-AF60)","v":0},null,{"$f":"AH62/(1-AH60)","v":0},{"$f":"AI62/(1-AI60)","v":0}]
["Grossed Up PILs",null,null,{"$f":"SUM(D64:D64)","v":0},{"$f":"SUM(E64:E64)","v":0},null,{"$f":"SUM(G64:G64)","v":0.43501071408979597},{"$f":"SUM(H64:H64)","v":6.8151678540734704},null,{"$f":"SUM(J64:J64)","v":0.50335025877551032},{"$f":"SUM(K64:K64)","v":7.8858207208163282},null,{"$f":"SUM(M64:M64)","v":2.4570742457142858},{"$f":"SUM(N64:N64)","v":38.494163182857136},null,{"$f":"SUM(P64:P64)","v":0.26862539253061263},{"$f":"SUM(Q64:Q64)","v":4.208464482979597},null,{"$f":"SUM(S64:S64)","v":0},{"$f":"SUM(T64:T64)","v":0},null,{"$f":"SUM(V64:V64)","v":0},{"$f":"SUM(W64:W64)","v":0},null,{"$f":"SUM(Y64:Y64)","v":0},{"$f":"SUM(Z64:Z64)","v":0},null,{"$f":"SUM(AB64:AB64)","v":0},{"$f":"SUM(AC64:AC64)","v":0},null,{"$f":"SUM(AE64:AE64)","v":0},{"$f":"SUM(AF64:AF64)","v":0},null,{"$f":"SUM(AH64:AH64)","v":0},{"$f":"SUM(AI64:AI64)","v":0}]
[]
[]
[null,null,null,null,null,null,null,{"$f":"I68-1","v":2014},2015,2016,2017,2018,2019,{"$f":"TestYear","v":2020},{"$f":"N68+1","v":2021},{"$f":"O68+1","v":2022},{"$f":"P68+1","v":2023},{"$f":"Q68+1","v":2024}]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",null,null,null,25]
["Opening Gross Fixed Assets",null,null,null,null,null,null,null,null,{"$f":"I73","v":0},{"$f":"J73","v":0},0,0,0,0,0,0,0]
["Gross Capital Additions",null,null,null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!M62","v":0}]
["Closing Gross Fixed Assets",null,null,null,null,null,null,{"$f":"SUM(H71:H72)","v":0},0,{"$f":"SUM(J71:J72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,null,null,null,null,null,null,{"$f":"+J78","v":0},{"$f":"K78","v":0},0,0,0,0,0,0]
["Current Year Amortization (before additions)",null,null,null,null,null,null,{"$f":"IF(ISERROR(H71/$F$70), 0, H71/$F$70)","v":0},{"$f":"IF(ISERROR(I71/$F$70), 0, I71/$F$70)","v":0},0,0,0,0,0,0,0,0,0]
["Additions (half year)",null,null,null,null,null,null,{"$f":"H72/$F$70/2","v":0},{"$f":"I72/$F$70/2","v":0},0,0,0,0,0,{"$f":"O72/F70/2","v":0},{"$f":"P72/F70/2","v":0},{"$f":"Q72/F70/2","v":0},{"$f":"R72/F70/2","v":0}]
["Closing Accumulated Amortization",null,null,null,null,null,null,{"$f":"SUM(H75+H76+H77)","v":0},{"$f":"SUM(I75+I76+I77)","v":0},0,0,0,0,0,{"$f":"SUM(O75:O77)","v":0},{"$f":"SUM(P75:P77)","v":0},{"$f":"SUM(Q75:Q77)","v":0},{"$f":"SUM(R75:R77)","v":0}]
[]
["Opening Net Fixed Assets",null,null,null,null,null,null,{"$f":"H71-H75","v":0},{"$f":"I71-I75","v":0},0,0,0,0,0,{"$f":"N81","v":0},{"$f":"O81","v":0},{"$f":"P81","v":0},{"$f":"Q81","v":0}]
["Closing Net Fixed Assets",null,null,null,null,null,null,{"$f":"H73-H78","v":0},0,{"$f":"J73-J78","v":0},0,0,0,0,0,0,0,0]
["Average Net Fixed Assets",null,null,null,null,null,null,{"$f":"SUM(H80:H81)/2","v":0},0,{"$f":"SUM(J80:J81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,null,null,null,null,{"$f":"H68","v":2014},{"$f":"I68","v":2015},{"$f":"J68","v":2016},{"$f":"K68","v":2017},2018,2019,2020,2021,2022,2023,2024]
[]
["Opening UCC",null,null,null,null,null,null,null,null,{"$f":"I95","v":0},{"$f":"J95","v":0},0,0,0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,null,null,{"$f":"H72","v":0},0,{"$f":"J72","v":0},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,null,null,null,null,{"$f":"SUM(H87:H88)","v":0},0,{"$f":"SUM(J87:J88)","v":0},0,0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,null,null,{"$f":"H88/2","v":0},0,{"$f":"J88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,null,null,{"$f":"H89-H90","v":0},0,{"$f":"J89-J90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",null,null,null,null,47,null,{"$f":"E92","v":0},{"$f":"F92","v":47},{"$f":"F92","v":47},{"$f":"J92","v":47},47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",null,null,null,null,0.08,null,{"$f":"E93","v":0},{"$f":"F93","v":0.08},{"$f":"F93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,null,null,null,null,{"$f":"H91*H93","v":0},0,{"$f":"J91*J93","v":0},0,0,0,0,0,0,0,0]
["Closing UCC",null,null,null,null,null,null,{"$f":"H89-H94","v":0},0,{"$f":"J89-J94","v":0},0,0,0,0,0,0,0,0]

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["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$14","v":"Kitchener-Wilmot Hydro Inc."},{"$f":"EBNUMBER","v":"EB-2019-0049"},{"$f":"TestYear","v":2020},{"$f":"BridgeYear","v":2019},{"$f":"RebaseYear","v":2014},"Provincial Rate Protection",2014,{"$f":"'App.2-FB Calc of REG Improvemnt'!H43","v":7054.9804284329539}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2015,{"$f":"'App.2-FB Calc of REG Improvemnt'!K43","v":8163.3074986168158}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2016,{"$f":"'App.2-FB Calc of REG Improvemnt'!N43","v":39848.69832687085}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2017,{"$f":"'App.2-FB Calc of REG Improvemnt'!Q43","v":4356.5522077977848}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2018,{"$f":"'App.2-FB Calc of REG Improvemnt'!T43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2019,{"$f":"'App.2-FB Calc of REG Improvemnt'!W43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2020,{"$f":"'App.2-FB Calc of REG Improvemnt'!Z43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2021,{"$f":"'App.2-FB Calc of REG Improvemnt'!AC43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2022,{"$f":"'App.2-FB Calc of REG Improvemnt'!AF43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2023,{"$f":"'App.2-FB Calc of REG Improvemnt'!AI43","v":0}]

{"sheet":"App.2-FC Calc of REG Expansion","index":21,"n_rows":95,"n_cols":33,"rows_kept":95,"cut":false,"hidden":true,"merged":[[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17],[17,30,17,32],[52,25,52,26],[52,28,52,29],[52,31,52,32],[47,0,47,23],[49,0,49,24],[50,0,50,1],[52,7,52,8],[52,10,52,11],[52,13,52,14],[52,16,52,17],[52,19,52,20],[52,22,52,23],[17,6,17,8],[17,9,17,11],[17,12,17,14],[17,3,17,5],[52,4,52,5],[17,21,17,23],[17,24,17,26],[17,27,17,29],[17,15,17,17],[17,18,17,20]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$f":"G18-1","v":2015},null,null,{"$f":"J18-1","v":2016},null,null,{"$f":"M18-1","v":2017},null,null,{"$f":"P18-1","v":2018},null,null,{"$f":"BridgeYear","v":2019},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2020 Test Year"},null,null,{"$f":"TestYear+1","v":2021},2016,null,{"$f":"V18+1","v":2022},null,null,{"$f":"Y18+1","v":2023},null,null,{"$f":"AB18+1","v":2024}]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"J82","v":0},{"$f":"D21*E20","v":0},{"$f":"D21*F20","v":0},{"$f":"G82","v":0},{"$f":"G21*H20","v":0},{"$f":"G21*I20","v":0},{"$f":"H82","v":0},{"$f":"J21*K20","v":0},{"$f":"J21*L20","v":0},{"$f":"I82","v":0},{"$f":"M21*N20","v":0},{"$f":"M21*O20","v":0},{"$f":"J82","v":0},{"$f":"P21*Q20","v":0},{"$f":"P21*R20","v":0},{"$f":"K82","v":0},{"$f":"S21*T20","v":0},{"$f":"S21*U20","v":0},{"$f":"L82","v":0},{"$f":"V21*W20","v":0},{"$f":"V21*X20","v":0},{"$f":"M82","v":0},{"$f":"Y21*Z20","v":0},{"$f":"Y21*AA20","v":0},{"$f":"N82","v":0},{"$f":"AB21*AC20","v":0},{"$f":"AB21*AD20","v":0},{"$f":"O82","v":0},{"$f":"AE21*AF20","v":0},{"$f":"AE21*AG20","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!D$101","v":0},{"$f":"D22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E$101","v":0},{"$f":"G22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F$101","v":0},{"$f":"J22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G$101","v":0},{"$f":"M22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H$101","v":0},{"$f":"P22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I$101","v":0},{"$f":"S22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J$101","v":0},{"$f":"V22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K$101","v":0},{"$f":"Y22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!L$101","v":0},{"$f":"AB22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!M$101","v":0},{"$f":"AE22","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!D$100","v":0},{"$f":"D23*E20","v":0},{"$f":"D23*F20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E$100","v":0},{"$f":"G23*H20","v":0},{"$f":"G23*I20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F$100","v":0},{"$f":"J23*K20","v":0},{"$f":"J23*L20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G$100","v":0},{"$f":"M23*N20","v":0},{"$f":"M23*O20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H$100","v":0},{"$f":"P23*Q20","v":0},{"$f":"P23*R20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I$100","v":0},{"$f":"S23*T20","v":0},{"$f":"S23*U20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J$100","v":0},{"$f":"V23*W20","v":0},{"$f":"V23*X20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K$100","v":0},{"$f":"Y23*Z20","v":0},{"$f":"Y23*AA20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L$100","v":0},{"$f":"AB23*AC20","v":0},{"$f":"AB23*AD20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!M$100","v":0},{"$f":"AE23*AF20","v":0},{"$f":"AE23*AG20","v":0}]
["WCA",null,null,null,{"$f":"(E22+E23)*$B$24","v":0},{"$f":"F23*$B$24","v":0},null,{"$f":"(H22+H23)*$B$24","v":0},{"$f":"I23*$B$24","v":0},null,{"$f":"(K22+K23)*$B$24","v":0},{"$f":"L23*$B$24","v":0},null,{"$f":"(N22+N23)*$B$24","v":0},{"$f":"O23*$B$24","v":0},null,{"$f":"(Q22+Q23)*$B$24","v":0},{"$f":"R23*$B$24","v":0},null,{"$f":"(T22+T23)*$B$24","v":0},{"$f":"U23*$B$24","v":0},null,{"$f":"(W22+W23)*$B$24","v":0},{"$f":"X23*$B$24","v":0},null,{"$f":"(Z22+Z23)*$B$24","v":0},{"$f":"AA23*$B$24","v":0},null,{"$f":"(AC22+AC23)*$B$24","v":0},{"$f":"AD23*$B$24","v":0},null,{"$f":"(AF22+AF23)*$B$24","v":0},{"$f":"AG23*$B$24","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E21+E24)","v":0},{"$f":"SUM(F21+F24)","v":0},null,{"$f":"SUM(H21+H24)","v":0},{"$f":"SUM(I21+I24)","v":0},null,{"$f":"SUM(K21+K24)","v":0},{"$f":"SUM(L21+L24)","v":0},null,{"$f":"SUM(N21+N24)","v":0},{"$f":"SUM(O21+O24)","v":0},null,{"$f":"SUM(Q21+Q24)","v":0},{"$f":"SUM(R21+R24)","v":0},null,{"$f":"SUM(T21+T24)","v":0},{"$f":"SUM(U21+U24)","v":0},null,{"$f":"SUM(W21+W24)","v":0},{"$f":"SUM(X21+X24)","v":0},null,{"$f":"SUM(Z21+Z24)","v":0},{"$f":"SUM(AA21+AA24)","v":0},null,{"$f":"SUM(AC21+AC24)","v":0},{"$f":"SUM(AD21+AD24)","v":0},null,{"$f":"SUM(AF21+AF24)","v":0},{"$f":"SUM(AG21+AG24)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E25*$B$28","v":0},{"$f":"F25*$B$28","v":0},null,{"$f":"H25*$B$28","v":0},{"$f":"I25*$B$28","v":0},null,{"$f":"K25*$B$28","v":0},{"$f":"L25*$B$28","v":0},null,{"$f":"N25*$B$28","v":0},{"$f":"O25*$B$28","v":0},null,{"$f":"Q25*$B$28","v":0},{"$f":"R25*$B$28","v":0},null,{"$f":"T25*$B$28","v":0},{"$f":"U25*$B$28","v":0},null,{"$f":"W25*$B$28","v":0},{"$f":"X25*$B$28","v":0},null,{"$f":"Z25*$B$28","v":0},{"$f":"AA25*$B$28","v":0},null,{"$f":"AC25*$B$28","v":0},{"$f":"AD25*$B$28","v":0},null,{"$f":"AF25*$B$28","v":0},{"$f":"AG25*$B$28","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E25*$B$29","v":0},{"$f":"F25*$B$29","v":0},null,{"$f":"H25*$B$29","v":0},{"$f":"I25*$B$29","v":0},null,{"$f":"K25*$B$29","v":0},{"$f":"L25*$B$29","v":0},null,{"$f":"N25*$B$29","v":0},{"$f":"O25*$B$29","v":0},null,{"$f":"Q25*$B$29","v":0},{"$f":"R25*$B$29","v":0},null,{"$f":"T25*$B$29","v":0},{"$f":"U25*$B$29","v":0},null,{"$f":"W25*$B$29","v":0},{"$f":"X25*$B$29","v":0},null,{"$f":"Z25*$B$29","v":0},{"$f":"AA25*$B$29","v":0},null,{"$f":"AC25*$B$29","v":0},{"$f":"AD25*$B$29","v":0},null,{"$f":"AF25*$B$29","v":0},{"$f":"AG25*$B$29","v":0}]
["Deemed Equity",null,null,null,{"$f":"E25*$B$30","v":0},{"$f":"F25*$B$30","v":0},null,{"$f":"H25*$B$30","v":0},{"$f":"I25*$B$30","v":0},null,{"$f":"K25*$B$30","v":0},{"$f":"L25*$B$30","v":0},null,{"$f":"N25*$B$30","v":0},{"$f":"O25*$B$30","v":0},null,{"$f":"Q25*$B$30","v":0},{"$f":"R25*$B$30","v":0},null,{"$f":"T25*$B$30","v":0},{"$f":"U25*$B$30","v":0},null,{"$f":"W25*$B$30","v":0},{"$f":"X25*$B$30","v":0},null,{"$f":"Z25*$B$30","v":0},{"$f":"AA25*$B$30","v":0},null,{"$f":"AC25*$B$30","v":0},{"$f":"AD25*$B$30","v":0},null,{"$f":"AF25*$B$30","v":0},{"$f":"AG25*$B$30","v":0}]
[]
["ST Interest",null,null,null,{"$f":"E28*$B$32","v":0},{"$f":"F28*$B$32","v":0},null,{"$f":"H28*$B$32","v":0},{"$f":"I28*$B$32","v":0},null,{"$f":"K28*$B$32","v":0},{"$f":"L28*$B$32","v":0},null,{"$f":"N28*$B$32","v":0},{"$f":"O28*$B$32","v":0},null,{"$f":"Q28*$B$32","v":0},{"$f":"R28*$B$32","v":0},null,{"$f":"T28*$B$32","v":0},{"$f":"U28*$B$32","v":0},null,{"$f":"W28*$B$32","v":0},{"$f":"X28*$B$32","v":0},null,{"$f":"Z28*$B$32","v":0},{"$f":"AA28*$B$32","v":0},null,{"$f":"AC28*$B$32","v":0},{"$f":"AD28*$B$32","v":0},null,{"$f":"AF28*$B$32","v":0},{"$f":"AG28*$B$32","v":0}]
["LT Interest",null,null,null,{"$f":"E29*$B$33","v":0},{"$f":"F29*$B$33","v":0},null,{"$f":"H29*$B$33","v":0},{"$f":"I29*$B$33","v":0},null,{"$f":"K29*$B$33","v":0},{"$f":"L29*$B$33","v":0},null,{"$f":"N29*$B$33","v":0},{"$f":"O29*$B$33","v":0},null,{"$f":"Q29*$B$33","v":0},{"$f":"R29*$B$33","v":0},null,{"$f":"T29*$B$33","v":0},{"$f":"U29*$B$33","v":0},null,{"$f":"W29*$B$33","v":0},{"$f":"X29*$B$33","v":0},null,{"$f":"Z29*$B$33","v":0},{"$f":"AA29*$B$33","v":0},null,{"$f":"AC29*$B$33","v":0},{"$f":"AD29*$B$33","v":0},null,{"$f":"AF29*$B$33","v":0},{"$f":"AG29*$B$33","v":0}]
["ROE",null,null,null,{"$f":"E30*$B$34","v":0},{"$f":"F30*$B$34","v":0},null,{"$f":"H30*$B$34","v":0},{"$f":"I30*$B$34","v":0},null,{"$f":"K30*$B$34","v":0},{"$f":"L30*$B$34","v":0},null,{"$f":"N30*$B$34","v":0},{"$f":"O30*$B$34","v":0},null,{"$f":"Q30*$B$34","v":0},{"$f":"R30*$B$34","v":0},null,{"$f":"T30*$B$34","v":0},{"$f":"U30*$B$34","v":0},null,{"$f":"W30*$B$34","v":0},{"$f":"X30*$B$34","v":0},null,{"$f":"Z30*$B$34","v":0},{"$f":"AA30*$B$34","v":0},null,{"$f":"AC30*$B$34","v":0},{"$f":"AD30*$B$34","v":0},null,{"$f":"AF30*$B$34","v":0},{"$f":"AG30*$B$34","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":0},{"$f":"SUM(F32:F34)","v":0},null,{"$f":"SUM(H32:H34)","v":0},{"$f":"SUM(I32:I34)","v":0},null,{"$f":"SUM(K32:K34)","v":0},{"$f":"SUM(L32:L34)","v":0},null,{"$f":"SUM(N32:N34)","v":0},{"$f":"SUM(O32:O34)","v":0},null,{"$f":"SUM(Q32:Q34)","v":0},{"$f":"SUM(R32:R34)","v":0},null,{"$f":"SUM(T32:T34)","v":0},{"$f":"SUM(U32:U34)","v":0},null,{"$f":"SUM(W32:W34)","v":0},{"$f":"SUM(X32:X34)","v":0},null,{"$f":"SUM(Z32:Z34)","v":0},{"$f":"SUM(AA32:AA34)","v":0},null,{"$f":"SUM(AC32:AC34)","v":0},{"$f":"SUM(AD32:AD34)","v":0},null,{"$f":"SUM(AF32:AF34)","v":0},{"$f":"SUM(AG32:AG34)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E22+E23","v":0},{"$f":"F23","v":0},null,{"$f":"H22+H23","v":0},{"$f":"I23","v":0},null,{"$f":"K22+K23","v":0},{"$f":"L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O23","v":0},null,{"$f":"Q22+Q23","v":0},{"$f":"R23","v":0},null,{"$f":"T22+T23","v":0},{"$f":"U23","v":0},null,{"$f":"W22+W23","v":0},{"$f":"X23","v":0},null,{"$f":"Z22+Z23","v":0},{"$f":"AA23","v":0},null,{"$f":"AC22+AC23","v":0},{"$f":"AD23","v":0},null,{"$f":"AF22+AF23","v":0},{"$f":"AG23","v":0}]
["Amortization",null,null,{"$f":"D78","v":0},{"$f":"D38*E$20","v":0},{"$f":"D38*F$20","v":0},{"$f":"G78","v":0},{"$f":"G38*H$20","v":0},{"$f":"G38*I$20","v":0},{"$f":"H78","v":0},{"$f":"J38*K$20","v":0},{"$f":"J38*L$20","v":0},{"$f":"I78","v":0},{"$f":"M38*N$20","v":0},{"$f":"M38*O$20","v":0},{"$f":"J78","v":0},{"$f":"P38*Q$20","v":0},{"$f":"P38*R$20","v":0},{"$f":"K76+K77","v":0},{"$f":"S38*T$20","v":0},{"$f":"S38*U$20","v":0},{"$f":"L76+L77","v":0},{"$f":"V38*W$20","v":0},{"$f":"V38*X$20","v":0},{"$f":"M76+M77","v":0},{"$f":"Y38*Z$20","v":0},{"$f":"Y38*AA$20","v":0},{"$f":"N76+N77","v":0},{"$f":"AB38*AC$20","v":0},{"$f":"AB38*AD$20","v":0},{"$f":"O76+O77","v":0},{"$f":"AE38*AF$20","v":0},{"$f":"AE38*AG$20","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":0},{"$f":"F66","v":0},null,{"$f":"H66","v":0},{"$f":"I66","v":0},null,{"$f":"K66","v":0},{"$f":"L66","v":0},null,{"$f":"N66","v":0},{"$f":"O66","v":0},null,{"$f":"Q66","v":0},{"$f":"R66","v":0},null,{"$f":"T66","v":0},{"$f":"U66","v":0},null,{"$f":"W66","v":0},{"$f":"X66","v":0},null,{"$f":"Z66","v":0},{"$f":"AA66","v":0},null,{"$f":"AC66","v":0},{"$f":"AD66","v":0},null,{"$f":"AF66","v":0},{"$f":"AG66","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":0},{"$f":"SUM(F35:F39)","v":0},null,{"$f":"SUM(H35:H39)","v":0},{"$f":"SUM(I35:I39)","v":0},null,{"$f":"SUM(K35:K39)","v":0},{"$f":"SUM(L35:L39)","v":0},null,{"$f":"SUM(N35:N39)","v":0},{"$f":"SUM(O35:O39)","v":0},null,{"$f":"SUM(Q35:Q39)","v":0},{"$f":"SUM(R35:R39)","v":0},null,{"$f":"SUM(T35:T39)","v":0},{"$f":"SUM(U35:U39)","v":0},null,{"$f":"SUM(W35:W39)","v":0},{"$f":"SUM(X35:X39)","v":0},null,{"$f":"SUM(Z35:Z39)","v":0},{"$f":"SUM(AA35:AA39)","v":0},null,{"$f":"SUM(AC35:AC39)","v":0},{"$f":"SUM(AD35:AD39)","v":0},null,{"$f":"SUM(AF35:AF39)","v":0},{"$f":"SUM(AG35:AG39)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":0},null,null,{"$f":"I41","v":0},null,null,{"$f":"L41","v":0},null,null,{"$f":"O41","v":0},null,null,{"$f":"R41","v":0},null,null,{"$f":"U41","v":0},null,null,{"$f":"X41","v":0},null,null,{"$f":"AA41","v":0},null,null,{"$f":"AD41","v":0},null,null,{"$f":"AG41","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":0},null,null,{"$f":"I44/12","v":0},null,null,{"$f":"L44/12","v":0},null,null,{"$f":"O44/12","v":0},null,null,{"$f":"R44/12","v":0},null,null,{"$f":"U44/12","v":0},null,null,{"$f":"X44/12","v":0},null,null,{"$f":"AA44/12","v":0},null,null,{"$f":"AD44/12","v":0},null,null,{"$f":"AG44/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,{"$f":"G18","v":2016},null,null,{"$f":"J18","v":2017},null,null,{"$f":"M18","v":2018},null,null,{"$f":"P18","v":2019},null,null,{"$f":"S18","v":"2020 Test Year"},null,null,{"$f":"V18","v":2021},null,null,{"$f":"Y18","v":2022},null,null,{"$f":"AB18","v":2023},null,null,{"$f":"AE18","v":2024}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E34","v":0},{"$f":"F34","v":0},null,{"$f":"H34","v":0},{"$f":"I34","v":0},null,{"$f":"K34","v":0},{"$f":"L34","v":0},null,{"$f":"N34","v":0},{"$f":"O34","v":0},null,{"$f":"Q34","v":0},{"$f":"R34","v":0},null,{"$f":"T34","v":0},{"$f":"U34","v":0},null,{"$f":"W34","v":0},{"$f":"X34","v":0},null,{"$f":"Z34","v":0},{"$f":"AA34","v":0},null,{"$f":"AC34","v":0},{"$f":"AD34","v":0},null,{"$f":"AF34","v":0},{"$f":"AG34","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":0},{"$f":"I38","v":0},null,{"$f":"K38","v":0},{"$f":"L38","v":0},null,{"$f":"N38","v":0},{"$f":"O38","v":0},null,{"$f":"Q38","v":0},{"$f":"R38","v":0},null,{"$f":"T38","v":0},{"$f":"U38","v":0},null,{"$f":"W38","v":0},{"$f":"X38","v":0},null,{"$f":"Z38","v":0},{"$f":"AA38","v":0},null,{"$f":"AC38","v":0},{"$f":"AD38","v":0},null,{"$f":"AF38","v":0},{"$f":"AG38","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D94*E$20","v":0},{"$f":"-D94*F$20","v":0},null,{"$f":"-G94*H$20","v":0},{"$f":"-G94*I$20","v":0},null,{"$f":"-H94*K$20","v":0},{"$f":"-H94*L$20","v":0},null,{"$f":"-I94*N$20","v":0},{"$f":"-I94*O$20","v":0},null,{"$f":"-J94*Q$20","v":0},{"$f":"-J94*R$20","v":0},null,{"$f":"-K94*T$20","v":0},{"$f":"-K94*U$20","v":0},null,{"$f":"-L94*W$20","v":0},{"$f":"-L94*X$20","v":0},null,{"$f":"-M94*Z$20","v":0},{"$f":"-M94*AA$20","v":0},null,{"$f":"-N94*AC$20","v":0},{"$f":"-N94*AD$20","v":0},null,{"$f":"-O94*AF$20","v":0},{"$f":"-O94*AG$20","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":0},{"$f":"SUM(F56:F58)","v":0},null,{"$f":"SUM(H56:H58)","v":0},{"$f":"SUM(I56:I58)","v":0},null,{"$f":"SUM(K56:K58)","v":0},{"$f":"SUM(L56:L58)","v":0},null,{"$f":"SUM(N56:N58)","v":0},{"$f":"SUM(O56:O58)","v":0},null,{"$f":"SUM(Q56:Q58)","v":0},{"$f":"SUM(R56:R58)","v":0},null,{"$f":"SUM(T56:T58)","v":0},{"$f":"SUM(U56:U58)","v":0},null,{"$f":"SUM(W56:W58)","v":0},{"$f":"SUM(X56:X58)","v":0},null,{"$f":"SUM(Z56:Z58)","v":0},{"$f":"SUM(AA56:AA58)","v":0},null,{"$f":"SUM(AC56:AC58)","v":0},{"$f":"SUM(AD56:AD58)","v":0},null,{"$f":"SUM(AF56:AF58)","v":0},{"$f":"SUM(AG56:AG58)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":0},{"$f":"F59*F61","v":0},null,{"$f":"H59*H61","v":0},{"$f":"I59*I61","v":0},null,{"$f":"K59*K61","v":0},{"$f":"L59*L61","v":0},null,{"$f":"N59*N61","v":0},{"$f":"O59*O61","v":0},null,{"$f":"Q59*Q61","v":0},{"$f":"R59*R61","v":0},null,{"$f":"T59*T61","v":0},{"$f":"U59*U61","v":0},null,{"$f":"W59*W61","v":0},{"$f":"X59*X61","v":0},null,{"$f":"Z59*Z61","v":0},{"$f":"AA59*AA61","v":0},null,{"$f":"AC59*AC61","v":0},{"$f":"AD59*AD61","v":0},null,{"$f":"AF59*AF61","v":0},{"$f":"AG59*AG61","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":0},{"$f":"F63/(1-F61)","v":0},null,{"$f":"H63/(1-H61)","v":0},{"$f":"I63/(1-I61)","v":0},null,{"$f":"K63/(1-K61)","v":0},{"$f":"L63/(1-L61)","v":0},null,{"$f":"N63/(1-N61)","v":0},{"$f":"O63/(1-O61)","v":0},null,{"$f":"Q63/(1-Q61)","v":0},{"$f":"R63/(1-R61)","v":0},null,{"$f":"T63/(1-T61)","v":0},{"$f":"U63/(1-U61)","v":0},null,{"$f":"W63/(1-W61)","v":0},{"$f":"X63/(1-X61)","v":0},null,{"$f":"Z63/(1-Z61)","v":0},{"$f":"AA63/(1-AA61)","v":0},null,{"$f":"AC63/(1-AC61)","v":0},{"$f":"AD63/(1-AD61)","v":0},null,{"$f":"AF63/(1-AF61)","v":0},{"$f":"AG63/(1-AG61)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":0},{"$f":"SUM(F65:F65)","v":0},null,{"$f":"SUM(H65:H65)","v":0},{"$f":"SUM(I65:I65)","v":0},null,{"$f":"SUM(K65:K65)","v":0},{"$f":"SUM(L65:L65)","v":0},null,{"$f":"SUM(N65:N65)","v":0},{"$f":"SUM(O65:O65)","v":0},null,{"$f":"SUM(Q65:Q65)","v":0},{"$f":"SUM(R65:R65)","v":0},null,{"$f":"SUM(T65:T65)","v":0},{"$f":"SUM(U65:U65)","v":0},null,{"$f":"SUM(W65:W65)","v":0},{"$f":"SUM(X65:X65)","v":0},null,{"$f":"SUM(Z65:Z65)","v":0},{"$f":"SUM(AA65:AA65)","v":0},null,{"$f":"SUM(AC65:AC65)","v":0},{"$f":"SUM(AD65:AD65)","v":0},null,{"$f":"SUM(AF65:AF65)","v":0},{"$f":"SUM(AG65:AG65)","v":0}]
[]
[]
["Net Fixed Assets",null,null,null,null,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023]
["Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,null,null,{"$f":"F73","v":0},{"$f":"G73","v":0},{"$f":"H73","v":0},{"$f":"I73","v":0},0,0,{"$f":"L73","v":0},0,0]
["Gross Capital Additions",null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":0},{"$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},{"$f":"'App.2-FA Proposed REG Invest.'!L99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!M99","v":0}]
["Closing Gross Fixed Assets",null,null,null,null,{"$f":"SUM(F71:F72)","v":0},{"$f":"SUM(G71:G72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,null,null,{"$f":"+F78","v":0},{"$f":"+G78","v":0},{"$f":"H78","v":0},{"$f":"I78","v":0},0,0,0,0,0]
["Current Year Amortization (before additions)",null,null,null,null,{"$f":"IF(ISERROR(F71/$B$70), 0, F71/$B$70)","v":0},{"$f":"IF(ISERROR(G71/$B$70), 0, G71/$B$70)","v":0},{"$f":"IF(ISERROR(H71/$B$70), 0, H71/$B$70)","v":0},{"$f":"IF(ISERROR(I71/$B$70), 0, I71/$B$70)","v":0},{"$f":"IF(ISERROR(J71/$B$70), 0, J71/$B$70)","v":0},{"$f":"K71/$B$70","v":0},{"$f":"L71/$B$70","v":0},{"$f":"M71/$B$70","v":0},{"$f":"N71/$B$70","v":0},{"$f":"O71/$B$70","v":0}]
["Additions (half year)",null,null,null,null,{"$f":"F72/B70/2","v":0},{"$f":"G72/B70/2","v":0},{"$f":"H72/B70/2","v":0},{"$f":"I72/B70/2","v":0},{"$f":"J72/B70/2","v":0},{"$f":"K72/B70/2","v":0},{"$f":"L72/B70/2","v":0},{"$f":"M72/B70/2","v":0},{"$f":"N72/B70/2","v":0},{"$f":"O72/B70/2","v":0}]
["Closing Accumulated Amortization",null,null,null,null,{"$f":"SUM(F75+F77)","v":0},{"$f":"SUM(G75+G77)","v":0},{"$f":"SUM(H75:H77)","v":0},0,0,0,0,0,0,0]
[]
["Opening Net Fixed Assets",null,null,null,null,{"$f":"F71-F75","v":0},{"$f":"G71-G75","v":0},{"$f":"H71-H75","v":0},{"$f":"I71-I75","v":0},{"$f":"J71-J75","v":0},{"$f":"J81","v":0},{"$f":"K81","v":0},{"$f":"L81","v":0},{"$f":"M81","v":0},{"$f":"N81","v":0}]
["Closing Net Fixed Assets",null,null,null,null,{"$f":"F73-F78","v":0},{"$f":"G73-G78","v":0},0,0,0,0,0,0,0,0]
["Average Net Fixed Assets",null,null,null,null,{"$f":"SUM(F80:F81)/2","v":0},{"$f":"SUM(G80:G81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,null,null,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023]
[]
["Opening UCC",null,null,null,null,null,{"$f":"F95","v":0},0,0,{"$f":"I95","v":0},0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,{"$f":"F72","v":0},{"$f":"G72","v":0},{"$f":"H72","v":0},0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,null,null,{"$f":"SUM(F87:F88)","v":0},{"$f":"SUM(G87:G88)","v":0},{"$f":"SUM(H87:H88)","v":0},0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,{"$f":"F89-F90","v":0},{"$f":"G89-G90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",47,null,null,null,{"$f":"$B$92","v":47},47,47,47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",0.08,null,null,null,{"$f":"$B$93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,null,null,{"$f":"F91*F$93","v":0},{"$f":"G91*G$93","v":0},0,0,0,0,0,0,0,0]
["Closing UCC",null,null,null,null,{"$f":"F89-F94","v":0},{"$f":"G89-G94","v":0},{"$f":"H89-H94","v":0},0,0,0,0,0,0,0]

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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2017,{"$f":"'App.2-FC Calc of REG Expansion'!O44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2018,{"$f":"'App.2-FC Calc of REG Expansion'!R44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Provincial Rate Protection",2019,{"$f":"'App.2-FC Calc of REG Expansion'!U44","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2011 - 2015"]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$f":"TestYear-6","v":2014},{"$f":"TestYear-5","v":2015},{"$f":"TestYear-4","v":2016},{"$f":"TestYear-3","v":2017},{"$f":"TestYear-2","v":2018},{"$f":"B16","v":2014},2015,2016,2017,2018,2014,2015,2016,2017,2018]
["SAIDI ",0.72,0.86019999999999996,2.7067000000000001,0.9153,1.7,0.72,0.56999999999999995,2.698,0.9153,1.69,0.72,0.57020000000000004,1.1112,0.9153,0.71]
["SAIFI",1.03,0.90300000000000002,1.8109999999999999,1.024,1.48,1.03,0.77,1.7250000000000001,1.024,1.4104000000000001,1.03,0.76929999999999998,1.1093999999999999,1.024,1.04]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":1.3804400000000001},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":1.3186599999999999},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":0.80533999999999994}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":1.2495999999999998},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":1.1918800000000001},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":0.99453999999999998}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$f":"B16","v":2014},{"$f":"C16","v":2015},{"$f":"D16","v":2016},{"$f":"E16","v":2017},{"$f":"F16","v":2018}]
["Low Voltage Connections",null,null,null,0.9,null,0.90900000000000003,0.90300000000000002,0.92500000000000004,0.98929999999999996,0.99099999999999999]
["High Voltage Connections",null,null,null,0.9,null,1,1,1,1,1]
["Telephone Accessibility",null,null,null,0.65,null,0.80400000000000005,0.78100000000000003,0.78400000000000003,0.92800000000000005,0.91900000000000004]
["Appointments Met",null,null,null,0.9,null,0.95299999999999996,0.96199999999999997,0.97499999999999998,0.97929999999999995,0.99199999999999999]
["Written Response to Enquires",null,null,null,0.8,null,0.998,0.99980000000000002,0.99939999999999996,0.99990000000000001,0.996]
["Emergency Urban Response",null,null,null,0.8,null,0.85389999999999999,0.8387,0.80769999999999997,0.94740000000000002,0.88]
["Emergency Rural Response",null,null,null,0.8,null,1,1,0.94740000000000002,1,1]
["Telephone Call Abandon Rate",null,null,null,0.1,null,1.7100000000000001E-2,2.2599999999999999E-2,4.19E-2,6.7999999999999996E-3,1.4E-2]
["Appointment Scheduling",null,null,null,0.9,null,0.88370000000000004,0.94140000000000001,0.96440000000000003,0.95909999999999995,0.91100000000000003]
["Rescheduling a Missed Appointment",null,null,null,1,null,1,1,1,1,1]
["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:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"D13 - 1 &\" Actual\"&CHAR(178)","v":"2011 Actual²"},"2012 Actual²","2013 Actual²","2014 Actual²",{"$f":"H13 - 1 &\" Actual\"&CHAR(178)","v":"2015 Actual²"},{"$f":"I13 - 1 &\" Actual\"&CHAR(178)","v":"2016 Actual²"},{"$f":"I13 & \" Actual\" & CHAR(178)","v":"2017 Actual²"},"2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,{"$f":"D13-1","v":2011},{"$f":"E13-1","v":2012},{"$f":"F13-1","v":2013},{"$f":"G13-1","v":2014},{"$f":"H13-1","v":2015},{"$f":"I13-1","v":2016},{"$f":"J13-1","v":2017},2018,{"$f":"BridgeYear","v":2019},{"$f":"TestYear","v":2020}]
[null,"Reporting Basis",null,null,null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
[4235,"Specific Service Charges",null,null,null,404972.61,462194.43,467036.49,425770.59,405358.83,380000,407000]
[4225,"Late Payment Charges",null,null,null,266080.63,265905.17,228268.04,196977.69,203653.22,205100,207100]
[4082,"Retail Services Revenues",null,null,null,44817.9,43187,37847.5,33820.199999999997,27973.1,24000,44000]
[4084,"STR Revenues",null,null,null,1030.75,954,807.25,700.5,409.5,400,800]
[4086,"SSS Administration Revenue",null,null,null,258797,272250.5,269834.5,276203.5,282309.5,288300,292200]
[4210,"Rent from Electric Property",null,null,null,508406.56,507128.74,519579.03,509641.06,528858.42000000004,563400,886700]
[4220,"Other Electric revenues",null,null,null,40200,41100,42000,47562.400000000001,68891.13,70100,71600]
[4245,"Government and Other Assistance Directly Credited to Income",null,null,null,0,271372.59000000003,480409.26,658473.48,781551.87,857100,939700]
[4305,"Regulatory Debits",null,null,null,0,-4197953.97,0,0,0,0,0]
[4355,"Gains-Disp of utility property",null,null,null,25542.44,43046.28,53831.88,28575,128387.15,15000,15000]
[4375,"Revenue Non-Utility Operations",null,null,null,3943897.37,2728279.35,3438664.28,4628441.8499999996,5801968,5207400,5662600]
[4380,"Expenses - Non Utility Operations",null,null,null,-3361801.39,-2686954.66,-3448373.22,-4615757.37,-4491926.68,-5194700,-5649900]
[4390,"Misc Non-Operating Income",null,null,null,251872.9,304986.03000000003,241915.6,434663.13,227055.97,225000,225200]
[4398,"Foreign Exchange Gains/Losses",null,null,null,1241.67,2402.29,-446.36,-732.39,1171.78,0,0]
[4405,"Interest & Dividend Income",null,null,null,334155.53000000003,260581.74000000002,288299.84000000003,359724.04,564982.15,255600,141900]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Specific Service Charges",null,{"$f":"C15","v":0},0,0,404972.61,462194.43,467036.49,425770.59,405358.83,380000,407000,null,{"$f":"N15","v":0}]
["Late Payment Charges",null,{"$f":"C16","v":0},0,0,266080.63,265905.17,228268.04,196977.69,203653.22,205100,207100,null,{"$f":"N16","v":0}]
["Other Operating Revenues",null,null,null,null,{"$f":"+F18+F19+F20+F21+F17","v":853252.21000000008},{"$f":"+G18+G19+G20+G21+G17","v":864620.24},870068.28,867927.66,908441.65,946200,1295300]
["Other Income or Deductions",null,null,null,null,{"$f":"+F22+F23+F24+F25+F26+F27+F28+F29","v":1194908.52},{"$f":"+G22+G23+G24+G25+G26+G27+G28+G29","v":-3274240.3499999996},1054301.2799999998,1493387.74,3013190.2399999998,1365400,1334500]
["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":2719213.97},{"$f":"SUM(G53:G56)","v":-1681520.5099999998},2619674.09,2984063.6799999997,4530643.9399999995,2896700,3243900,null,{"$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."]
[]
[]
[{"$f":"CONCATENATE(\"Account \",A17,\" - \",B17)","v":"Account 4082 - Retail Services Revenues"}]
[null,null,{"$f":"C12","v":"2011 Actual²"},"2012 Actual²","2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,{"$f":"N12","v":"CGAAP"}]
[null,null,{"$f":"C13","v":2011},2012,2013,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C14=0, \"\", C14)","v":""},{"$f":"IF(D14=0, \"\", D14)","v":""},{"$f":"IF(E14=0, \"\", E14)","v":""},"MIFRS",{"$f":"IF(G14=0, \"\", G14)","v":"MIFRS"},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,{"$f":"IF(N14=0, \"\", N14)","v":"CGAAP"}]
["Retail Service Revenue",null,null,null,null,44817.9,43187,37847.5,33820.199999999997,27973.1,24000,44000,null,{"$f":"F76","v":44817.9}]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C76:C82)","v":0},0,0,44817.9,43187,37847.5,33820.199999999997,27973.1,24000,44000,null,{"$f":"SUM(N76:N82)","v":44817.9}]
[]
[{"$f":"CONCATENATE(\"Account \",A18,\" - \",B18)","v":"Account 4084 - STR Revenues"}]
[null,null,{"$f":"C73","v":"2011 Actual²"},"2012 Actual²","2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,{"$f":"N73","v":"CGAAP"}]
[null,null,{"$f":"C74","v":2011},2012,2013,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C75=0, \"\", C75)","v":""},"","","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,{"$f":"IF(N75=0, \"\", N75)","v":"CGAAP"}]
["STR Revenue",null,null,null,null,1030.75,954,807.25,700.5,409.5,400,800,null,{"$f":"F89","v":1030.75}]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C89:C96)","v":0},0,0,1030.75,954,807.25,700.5,409.5,400,800,null,{"$f":"SUM(N89:N96)","v":1030.75}]
[]
[{"$f":"CONCATENATE(\"Account \",A19,\" - \",B19)","v":"Account 4086 - SSS Administration Revenue"}]
[null,null,{"$f":"C86","v":"2011 Actual²"},"2012 Actual²","2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,{"$f":"N86","v":"CGAAP"}]
[null,null,{"$f":"C87","v":2011},2012,2013,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C88=0, \"\", C88)","v":""},"","","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,{"$f":"IF(N88=0, \"\", N88)","v":"CGAAP"}]
["SSS Revenue",null,null,null,null,258797,272250.5,269834.5,276203.5,282309.5,288300,292200,null,{"$f":"F103","v":258797}]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C103:C110)","v":0},0,0,258797,272250.5,269834.5,276203.5,282309.5,288300,292200,null,{"$f":"SUM(N103:N110)","v":258797}]
[]
[{"$f":"CONCATENATE(\"Account \",A20,\" - \",B20)","v":"Account 4210 - Rent from Electric Property"}]
[null,null,{"$f":"C100","v":"2011 Actual²"},"2012 Actual²","2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,{"$f":"N100","v":"CGAAP"}]
[null,null,{"$f":"C101","v":2011},2012,2013,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C102=0, \"\", C102)","v":""},"","","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,{"$f":"IF(N102=0, \"\", N102)","v":"CGAAP"}]
["Pole Rental Revenue",null,null,null,null,499156.53,493837.08,510829.07,503391.1,510108.46,527100,850400,null,{"$f":"F117","v":499156.53}]
["Other Rental Revenue",null,null,null,null,9250.0300000000007,13291.66,8749.9600000000009,6249.96,18749.96,36300,36300,null,9250.0300000000007]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C117:C124)","v":0},0,0,508406.56000000006,507128.74,519579.03,509641.06,528858.42000000004,563400,886700,null,{"$f":"SUM(N117:N124)","v":508406.56000000006}]
[]
[{"$f":"CONCATENATE(\"Account \",A21,\" - \",B21)","v":"Account 4220 - Other Electric revenues"}]
[null,null,{"$f":"C114","v":"2011 Actual²"},"2012 Actual²","2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,{"$f":"N114","v":"CGAAP"}]
[null,null,{"$f":"C115","v":2011},2012,2013,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C116=0, \"\", C116)","v":""},"","","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,{"$f":"IF(N116=0, \"\", N116)","v":"CGAAP"}]
["Control Room Services",null,null,null,null,29400,30300,31200,32100,33000,33000,33900,null,{"$f":"F131","v":29400}]
["Metering Services",null,null,null,null,null,null,null,3662,24091,25300,25700,null,0]
["Accounting Services",null,null,null,null,10800,10800,10800,11800,11800,11800,12000,null,10800]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C131:C138)","v":0},0,0,40200,41100,42000,47562,68891,70100,71600,null,{"$f":"SUM(N131:N138)","v":40200}]
[]
[{"$f":"CONCATENATE(\"Account \",A22,\" - \",B22)","v":"Account 4245 - Government and Other Assistance Directly Credited to Income"}]
[null,null,{"$f":"C127","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,"2011 Actual²","2012 Actual²","2013 Actual²",2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C129=0, \"\", C129)","v":2011},{"$f":"IF(D129=0, \"\", D129)","v":2012},{"$f":"IF(E129=0, \"\", E129)","v":2013},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
["Deferred Revenue amortization",null,null,null,null,0,271372.58999999997,480409.26000000007,658473.4800000001,781551.87000000011,857100,939700,null,{"$f":"F145","v":0}]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C145:C152)","v":0},0,0,0,271372.58999999997,480409.26000000007,658473.4800000001,781551.87000000011,857100,939700,null,{"$f":"SUM(N145:N152)","v":0}]
[]
[{"$f":"CONCATENATE(\"Account \",A23,\" - \",B23)","v":"Account 4305 - Regulatory Debits"}]
[null,null,{"$f":"C140","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,0,0,0,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C142=0, \"\", C142)","v":""},{"$f":"IF(D142=0, \"\", D142)","v":""},{"$f":"IF(E142=0, \"\", E142)","v":""},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
["Regulatory Debits",null,null,null,null,0,-4197953.9700000007,0,0,0,0,0]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C159:C166)","v":0},0,0,0,-4197953.9700000007,0,0,0,0,0,null,{"$f":"SUM(N159:N166)","v":0}]
[]
[{"$f":"CONCATENATE(\"Account \",A24,\" - \",B24)","v":"Account 4355 - Gains-Disp of utility property"}]
[null,null,{"$f":"C154","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,0,0,0,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C156=0, \"\", C156)","v":""},{"$f":"IF(D156=0, \"\", D156)","v":""},{"$f":"IF(E156=0, \"\", E156)","v":""},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
[]
["Gains/Losses on Disposals of Property",null,null,null,null,25542.44,43046.28,53831.88,28575,128387.15,15000,15000,null,{"$f":"F174","v":25542.44}]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C173:C180)","v":0},0,0,25542.44,43046.28,53831.88,28575,128387.15,15000,15000,null,{"$f":"SUM(N173:N180)","v":25542.44}]
[]
[{"$f":"CONCATENATE(\"Account \",A25,\" - \",B25)","v":"Account 4375 - Revenue Non-Utility Operations"}]
[null,null,{"$f":"C168","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,0,0,0,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C170=0, \"\", C170)","v":""},{"$f":"IF(D170=0, \"\", D170)","v":""},{"$f":"IF(E170=0, \"\", E170)","v":""},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
["Streetlighting Capital and Maintenance",null,null,null,null,1567225.82,1250339.69,995556,1105812.8400000001,2130747.7600000002,1100000,1100000,null,{"$f":"F187","v":1567225.82}]
["CDM Revenue",null,null,null,null,2376671.5500000003,1477939.6600000004,2443108.2799999993,3522629.0100000007,3600598.0500000007,3789100,4562600,null,2376671.5500000003]
["AFT Revenue",null,null,null,null,0,0,0,0,70622.240000000005,318300,0,null,0]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C187:C194)","v":0},0,0,3943897.37,2728279.3500000006,3438664.2799999993,4628441.8500000006,5801968.0500000007,5207400,5662600,null,{"$f":"SUM(N187:N194)","v":3943897.37}]
[]
[{"$f":"CONCATENATE(\"Account \",A26,\" - \",B26)","v":"Account 4380 - Expenses - Non Utility Operations"}]
[null,null,{"$f":"C182","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,0,0,0,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C184=0, \"\", C184)","v":""},{"$f":"IF(D184=0, \"\", D184)","v":""},{"$f":"IF(E184=0, \"\", E184)","v":""},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
["Streetlighting Capital and Maintenance",null,null,null,null,-1096606.27,-1110169.31,-995556,-1105812.8400000001,-830846.86,-1100000,-1100000,null,{"$f":"F201","v":-1096606.27}]
["CDM Expense",null,null,null,null,-2265195.12,-1441303.47,-2443108.2800000003,-3522629.01,-3603142.06,-3789100,-4562600,null,{"$f":"F202","v":-2265195.12}]
["AFT Expense",null,null,null,null,0,0,0,0,-70622.240000000005,-318300,0,null,0]
["Other",null,null,null,null,0,-135481.88,-9708.94,12684.48,12684.48,12700,12700,null,0]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C201:C208)","v":0},0,0,-3361801.39,-2686954.66,-3448373.22,-4615757.3699999992,-4491926.68,-5194700,-5649900,null,{"$f":"SUM(N201:N208)","v":-3361801.39}]
[]
[{"$f":"CONCATENATE(\"Account \",A27,\" - \",B27)","v":"Account 4390 - Misc Non-Operating Income"}]
[null,null,{"$f":"C196","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,0,0,0,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C198=0, \"\", C198)","v":""},{"$f":"IF(D198=0, \"\", D198)","v":""},{"$f":"IF(E198=0, \"\", E198)","v":""},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
["Scrap Sales",null,null,null,null,186930.15,242972.62,169817.19,356936.27,175418.48,176000,176000,null,{"$f":"F215","v":186930.15}]
["Material Sales",null,null,null,null,0,0,0,6322.51,0,0,0,null,0]
["Other",null,null,null,null,21545.809999999998,11695.11,27061.25,34352.11,19110.07,16000,16200,null,21545.809999999998]
["A/P Discounts",null,null,null,null,43396.94,50318.3,45037.16,37052.239999999998,32527.42,33000,33000,null,43396.94]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C215:C222)","v":0},0,0,251872.9,304986.02999999997,241915.6,434663.13,227055.97000000003,225000,225200,null,{"$f":"SUM(N215:N222)","v":251872.9}]
[]
[{"$f":"CONCATENATE(\"Account \",A28,\" - \",B28)","v":"Account 4398 - Foreign Exchange Gains/Losses"}]
[null,null,{"$f":"C210","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,0,0,0,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C212=0, \"\", C212)","v":""},{"$f":"IF(D212=0, \"\", D212)","v":""},{"$f":"IF(E212=0, \"\", E212)","v":""},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
["Foreign Exchange gains/losses",null,null,null,null,1241.67,2402.29,-446.36,-732.39,1171.78,0,0,null,{"$f":"F229","v":1241.67}]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C229:C236)","v":0},0,0,1241.67,2402.29,-446.36,-732.39,1171.78,0,0,null,{"$f":"SUM(N229:N236)","v":1241.67}]
[]
[{"$f":"CONCATENATE(\"Account \",A29,\" - \",B29)","v":"Account 4405 - Interest & Dividend Income"}]
[null,null,{"$f":"C224","v":0},0,0,"2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual","Bridge Year","Test Year",null,"CGAAP"]
[null,null,0,0,0,2014,2015,2016,2017,2018,2019,2020,null,"2014"]
["Reporting Basis",null,{"$f":"IF(C226=0, \"\", C226)","v":""},{"$f":"IF(D226=0, \"\", D226)","v":""},{"$f":"IF(E226=0, \"\", E226)","v":""},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
["Bank Deposit Interest",null,null,null,null,231266.84,197348.07,226662.16,296860.91000000003,491600.53,255600,141900,null,{"$f":"F243","v":231266.84}]
["Deferral and Variance Interest",null,null,null,null,102888.69,63233.67,61023.33,62861.54,73381.62,null,null,null,102888.69]
["Other Interest",null,null,null,null,0,0,614.35,1.59,0,0,0,null,0]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C243:C250)","v":0},0,0,334155.53000000003,260581.74,288299.83999999997,359724.04000000004,564982.15,255600,141900,null,{"$f":"SUM(N243:N250)","v":334155.53000000003}]
[]
["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":25,"n_rows":41,"n_cols":8,"rows_kept":41,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Heading ","Year","Amount "]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},{"$f":"EBNUMBER","v":"EB-2019-0049"},{"$f":"TestYear","v":2020},{"$f":"BridgeYear","v":2019},{"$f":"RebaseYear","v":2014},"Specific Service Charges",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2010,{"$f":"'App.2-H_Other_Oper_Rev'!C56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2011,{"$f":"'App.2-H_Other_Oper_Rev'!D56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2012,{"$f":"'App.2-H_Other_Oper_Rev'!E56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F53","v":404972.61}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F54","v":266080.63}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F55","v":853252.21000000008}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2013,{"$f":"'App.2-H_Other_Oper_Rev'!F56","v":1194908.52}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G53","v":462194.43}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G54","v":265905.17}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G55","v":864620.24}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2014,{"$f":"'App.2-H_Other_Oper_Rev'!G56","v":-3274240.3499999996}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H53","v":467036.49}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H54","v":228268.04}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H55","v":870068.28}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2015,{"$f":"'App.2-H_Other_Oper_Rev'!H56","v":1054301.2799999998}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I53","v":425770.59}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I54","v":196977.69}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I55","v":867927.66}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2016,{"$f":"'App.2-H_Other_Oper_Rev'!I56","v":1493387.74}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J53","v":405358.83}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J54","v":203653.22}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J55","v":908441.65}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2017,{"$f":"'App.2-H_Other_Oper_Rev'!J56","v":3013190.2399999998}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K53","v":380000}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K54","v":205100}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K55","v":946200}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2018,{"$f":"'App.2-H_Other_Oper_Rev'!K56","v":1365400}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Specific Service Charges",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L53","v":407000}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Late Payment Charges",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L54","v":207100}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Operating Revenues",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L55","v":1295300}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Other Income or Deductions",2019,{"$f":"'App.2-H_Other_Oper_Rev'!L56","v":1334500}]

{"sheet":"App_2-I LF_CDM","index":26,"n_rows":98,"n_cols":14,"rows_kept":98,"cut":false,"hidden":false,"merged":[[97,0,97,7],[50,0,50,5],[52,0,52,4],[55,0,55,1],[63,0,63,1],[67,0,67,7],[19,0,19,7],[21,0,21,7],[22,0,22,7],[17,0,17,5],[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,13,7],[15,0,15,7],[24,0,24,7],[32,0,32,7],[84,0,84,7],[65,0,65,7],[74,0,74,7],[76,0,76,7],[78,0,78,7],[80,0,80,7],[82,0,82,7],[40,6,40,7],[42,0,42,7],[44,0,44,7],[46,0,46,7],[48,0,48,7],[69,0,69,5]]}
[{"$f":"+G71+1","v":2021},null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2018)"]
[]
["Appendix 2-I was initially developed to help determine what would be the amount of CDM savings needed in each year to cumulatively achieve the four year 2011-2014 CDM target.  This then determined the amount of kWh (and with translation, kW of demand) savings that were converted into dollar balances for the LRAMVA, and also to determine the related adjustment to the load forecast to account for OPA-reported savings.  Beginning in the 2015 year, it has been adjusted because the persistence of 2011-2014 CDM programs will be an adjustment to the load forecast in addition to the estimated savings for the first year (2015) for the new 2015-2020 CDM plan."]
[]
["2018 is the fourth year of the six-year (2015-2020) Conservation First program. Final results for the 2011-14 program were issued in the fall of 2015, and the program is completed, although in some instances disposition of the amounts has been deferred. For the purposes of the 2015-2020 LRAMVA, and the impact of CDM on the load forecast, CDM programs in 2014 and earlier are implicit in the historical data on which the base load forecast is developed. Only actual and forecasted impacts of 2015 to 2018 CDM programs need to be reflected in the manual load forecast adjustment and for the LRAMVA threshold amount in 2018 and carrying forward, although the full year impact of 2015 CDM programs and half-year impact of 2016 CDM programs on 2016 historical data is also assumed to be reflected in the base load forecast. "]
[]
["The new six year (2015-2020) CDM program works in a slightly different manner to the previous 2011-2014 CDM program. Distributors will offer programs each year that, over the six years (from January 1, 2015 to December 31, 2020) will strive to achieve savings equal to the new six year CDM target with the full target in place (i.e., persisting) on December 31, 2020. In other words, distributors will be able to offer and execute programs on a basis so that, as long as savings equal to the full target are in place at the end the period, the distributor's 2015-2020 CDM target will have been met."]
[]
["2015-2020 CDM Program - 2018 fourth year of the current CDM plan"]
[]
["For the first year of the new 2015-2020 CDM plan, it is assumed that each year's program will achieve an equal amount of new CDM savings.  This results in each year's program being about 1/6 (16.67%) of the cumulative 2015-2020 CDM target for kWh savings.  A distributor may propose an alternative approach but would be expected to document in its application why it believes that its proposal is more reasonable.  In its proposal, the distributor should ensure that the sum of the results for each year's CDM program from 2015 to 2020 add up to its 2015-2020 CDM target as established by the IESO."]
[]
["6 Year (2015-2020) kWh Target:"]
[105710000]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",null,null,null,null,null,{"$f":"G34/G40","v":0.20161518553261193},{"$f":"H34/H40","v":0.24711929807965188}]
["2016 CDM Programs",null,null,null,null,null,{"$f":"G35/G40","v":0.17371757518801331},{"$f":"H35/H40","v":0.20460493803802857}]
["2017 CDM Programs",null,null,null,null,null,{"$f":"G36/$H$40","v":0.37620488127897078},{"$f":"H36/H40","v":0.4069224292876738}]
["2018 CDM Programs",null,null,null,null,null,{"$f":"G37/$H$40","v":0.13335089410949558},{"$f":"H37/H40","v":0.13335089410949558}]
["2019 CDM Programs",null,null,null,null,null,{"$f":"G38/$H$40","v":0.20805618200737869},{"$f":"H38/H40","v":0.20805618200737869}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G39/$H$40","v":4.4197644499101317E-2},{"$f":"H39/H40","v":4.4197644499101317E-2}]
["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":1.1371423626155717},{"$f":"SUM(H26:H31)","v":1.2442513860213298}]
["kWh"]
[{"$f":"A26","v":"2015 CDM Programs"},26122981,26071643,26001608,26015673,26003647,25991840,{"$f":"+B34","v":26122981}]
["2016 CDM Programs",null,21628788,21628788,22395334,22395334,22395334,{"$f":"+C35","v":21628788},null,null,2011,2012,2013,2014]
["2017 CDM Programs",null,null,43015770,39769271,39769271,39768618,{"$f":"+D36","v":43015770},null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1]
["2018 CDM Programs",null,null,null,14096523.016314777,14096523.016314777,14096523.016314777,{"$f":"G37","v":14096523.016314777},null,"2012 CDM Programs",null,0.5,1,1]
["2019 CDM Programs",null,null,null,null,21993619,21993619,21993619,null,"2013 CDM Programs",null,null,0.5,1]
["2020 CDM Programs",null,null,null,null,null,4672133,4672133,null,"2014 CDM Programs",null,null,null,0.5]
["Total in Year",{"$f":"SUM(B34:B39)","v":26122981},{"$f":"SUM(C34:C39)","v":47700431},{"$f":"SUM(D34:D39)","v":90646166},{"$f":"SUM(E34:E37)","v":102276801.01631477},{"$f":"SUM(F34:F38)","v":124258394.01631477},{"$f":"SUM(G34:G39)","v":128918067.01631477},{"$f":"A23","v":105710000}]
[null,null,null,null,null,null,{"$f":"IF(G40-H40<>0,\"Inputs do no match 2015-20 CDM target\",\"\")","v":"Inputs do no match 2015-20 CDM target"}]
[]
["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,178296792.08420926,135839222.17550001,{"$f":"IF(ISBLANK(D57),\"\",C57-D57)","v":42457569.908709258}]
["2011 CDM program",null,65677230.152747899,50620379.920699999,{"$f":"IF(ISBLANK(D58),\"\",C58-D58)","v":15056850.232047901}]
["2012 CDM program",null,71029722.032871455,56622171.722000003,14407550.310871452]
["2013 CDM program",null,75626820.638019115,61309444.238899998,14317376.399119116]
["2014 CDM program",null,83853805.558608472,70275491.078600004,13578314.480008468]
["2015 CDM program",null,108158336.441873,90753702.113999993,17404634.327873006]
["2016 CDM program",null,127637283.36652932,110125229.0936,17512054.272929311]
["2006 to 2016 OPA CDM programs:  Persistence to 2018.",null,{"$f":"SUM(C57:C63)","v":710279990.27485859},{"$f":"SUM(D57:D63)","v":575545640.34329998},{"$f":"C64-D64","v":134734349.93155861},{"$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",0,0.5,1,0.5,0,0,"Distributor can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Full year impact of 2015 CDM is assumed to be reflected in the base forecast, as the full year persistence of 2015 CDM programs is in the 2016 historical actual data. No further impact is necessary for the manual adjustment to the load forecast.","Default is 0.5, but one option is for full year impact of persistence of 2016 CDM programs on 2018 load forecast, but 50% impact in base forecast (first year impact of 2016 CDM programs on 2016 actuals, which is part of the data underlying the base load forecast).","Full year impact of persistence of 2017 programs on 2018 load forecast.  2017 CDM program impacts are not in the base forecast.","Only 50% of 2017 CDM programs are assumed to impact the 2018 load forecast based on the \"half-year\" rule.","2019 and 2020 are future years beyond the 2018 test year. No impacts of CDM programs beyond the 2018 test year are factored into the test year load forecast."]
[]
["2015-2020 LRAMVA and 2018 CDM adjustment to Load Forecast"]
[]
["One manual adjustment for CDM impacts to the 2018 load forecast is made.  There is a different but related threshold amount that is used for the 2018 LRAMVA amount for Account 1568."]
[]
["The amount used for the CDM threshold of the LRAMVA is the kWh that will be used to determine the base amount for the LRAMVA balance for 2018, for assessing performance against the six-year target."]
[]
["If used to determine the manual CDM adjustment for the system purchased kWh, the proposed loss factor should correspond with the proposed total loss factor calculated in Appendix 2-R ."]
[]
["The Manual Adjustment for the 2018 Load Forecast is the amount manually subtracted from the system-wide load forecast (either based on a purchased or billed basis) derived from the base forecast from historical data. If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on a system purchased basis, including the adjustment for losses.  If the load forecast has been developed on a billed basis, either on a system basis or on a class-specific basis, the manual adjustment should be on a billed basis, excluding losses."]
[]
["The distributor should determine the allocation of the savings to all customer classes in a reasonable manner (e.g. taking into account what programs and what IESO-measured impacts were directed at specific customer classes), for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2015,2016,2017,2018,2019,2020,"Total for 2018"]
[]
["Amount used for CDM threshold for LRAMVA (2018)",{"$f":"E34","v":26015673},{"$f":"E35","v":22395334},{"$f":"E36","v":39769271},{"$f":"E37","v":14096523.016314777},null,null,{"$f":"SUM(B89:G89)","v":102276801.01631477}]
[]
["Manual Adjustment for 2018 Load Forecast (billed basis)",{"$f":"B89*(1+F64)*B72","v":0},{"$f":"C89*(1+F64)*C72","v":11197667},{"$f":"D89*(1+F64)*D72","v":39769271},{"$f":"E89*(1+G64)*E72","v":7048261.5081573883},null,null,{"$f":"SUM(B91:G91)","v":58015199.508157387}]
["Manual Adjustment for 2018 LDC-only CDM programs (billed basis)"]
["Total Manual Forecast to Load Forecast",{"$f":"B91+B92","v":0},{"$f":"C91+C92","v":11197667},{"$f":"D91+D92","v":39769271},{"$f":"E91+E92","v":7048261.5081573883},null,null,{"$f":"SUM(B93:G93)","v":58015199.508157387}]
[]
["Proposed Loss Factor (TLF)",1.35E-2," Format: X.XX%"]
["Manual Adjustment for 2018 Load Forecast (system purchased basis)",{"$f":"B93*(1+$B95)","v":0},{"$f":"C93*(1+$B95)","v":11348835.504500002},{"$f":"D93*(1+$B95)","v":40306156.158500001},{"$f":"E93*(1+$B95)","v":7143413.0385175133},null,null,{"$f":"SUM(B96:G96)","v":58798404.701517515}]
[]
["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."]

{"sheet":"App.2-IA_Load_Forecast_Instrct","index":27,"n_rows":45,"n_cols":18,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,1,9,17],[8,1,8,17],[18,1,18,17],[20,1,20,17],[22,1,22,17],[24,1,24,17],[26,1,26,17],[43,2,43,17],[44,2,44,17],[28,8,28,10],[28,12,28,14],[29,13,29,14],[29,9,29,10],[41,2,41,17],[42,2,42,17],[28,16,28,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-IA"]
[null,"Instructions on Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,null,null,"Calendar Year",null,"Customers / Connections",null,null,"Consumption (kWh) (3)",null,null,null,"Demand (kW or kVA)",null,null,null,"Revenues"]
[null,null,null,{"$f":"\"(for \"&TestYear&\" Cost of Service)\"","v":"(for 2020 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",{"$f":"D32-1","v":2014},null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2015,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2016,null,"Actual","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual"]
[null,null,"Historical",2017,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2018,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Bridge Year (Forecast)",2019,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2020},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-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-IB"]
[null,"Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,"This sheet is to be filled in accordance with the instructions documented in section 2.3.2 of Chapter 2 of the Filing Requirements for Distribution Rate Applications, in terms of one set of tables per customer class."]
[]
[null,"Color coding for Cells:",null,null,null,"Data input",null,null,null,null,"Drop-down List"]
[]
[null,null,null,null,null,"No data entry required",null,null,null,null,"Blank or calculated value"]
[]
[null,"Distribution System (Total)"]
[]
[null,null,null,"Calendar Year",null,null,null,null,null,null,"Consumption (kWh) (3)"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2020 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized"]
[null,null,"Historical",{"$f":"D40-1","v":2014},null,null,null,null,null,null,"Actual",1803531650.6839001,1806274832.6217,{"$f":"IF(D39=RebaseYear,\"Board-approved\",\"\")","v":"Board-approved"},1851998782.3536]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",1762488283.8699999,1809377410.0093999,""]
[null,null,"Historical",2016,null,null,null,null,null,null,"Actual",1765790195.1566,1829635952.0555999,""]
[null,null,"Historical",2017,null,null,null,null,null,null,"Actual",1709004939.8886001,1777413215.0747001,""]
[null,null,"Historical",2018,null,null,null,null,null,null,"Actual",1805957382.2458,1835782988.3504,""]
[null,null,"Bridge Year",2019,null,null,null,null,null,null,"Forecast",null,1759807994.02,""]
[null,null,"Test Year",{"$f":"TestYear","v":2020},null,null,null,null,null,null,"Forecast",null,1747630845.5388999,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":1851998782.3536}]
[null,null,"Variance Analysis",null,null,null,null,null,null,null,"Year","Year-over-year",null,null,"Versus Board-approved"]
[null,null,null,{"$f":"D39","v":2014},null,null,null,null,null,null,{"$f":"D48","v":2014}]
[null,null,null,2015,null,null,null,null,null,null,{"$f":"D49","v":2015},{"$f":"IF(L39=0,\"\",L40/L39-1)","v":-2.2757220145449897E-2},1.7176662884665905E-3]
[null,null,null,2016,null,null,null,null,null,null,2016,1.8734372970412583E-3,1.1196415924135339E-2]
[null,null,null,2017,null,null,null,null,null,null,2017,-3.2158551691903514E-2,-2.8542692835822003E-2]
[null,null,null,2018,null,null,null,null,null,null,2018,5.6730346469050952E-2,3.2839731797114302E-2]
[null,null,null,2019,null,null,null,null,null,null,2019,{"$f":"IF(K44=\"Forecast\",\"\",IF(L43=0,\"\",L44/L43-1))","v":""},{"$f":"IF(M43=0,\"\",M44/M43-1)","v":-4.1385607565014859E-2}]
[null,null,null,2020,null,null,null,null,null,null,2020,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":-6.9195892520543811E-3},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":-5.6354214597303831E-2}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",{"$f":"IF(L39=0,\"\",(L43/L39)^(1/(COUNT($D39:$D43)-1))-1)","v":3.360779738712516E-4},{"$f":"IF(M39=0,\"\",(M45/M39)^(1/(COUNT($D39:$D45)-1))-1)","v":-5.4858230780325812E-3},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear))-1)","v":-9.620822655348138E-3}]
[]
[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 2020 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":2014},null,{"$f":"K39","v":"Actual"},81868,{"$f":"IF(D63=RebaseYear,\"Board-approved\",\"\")","v":"Board-approved"},82577,null,{"$f":"F63","v":"Actual"},637186639.75170004,644255413.12100005,{"$f":"H63","v":"Board-approved"},651728154.69920003,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":7783.0976663861347},{"$f":"IF(G63=0,\"\",M63/G63)","v":7869.4412117188649},{"$f":"N63","v":"Board-approved"},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":7892.368997410902}]
[null,null,"Historical",2015,null,{"$f":"K40","v":"Actual"},83106,"",null,null,{"$f":"F64","v":"Actual"},635723826.94000006,658875991.38670003,{"$f":"H64","v":""},null,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":7649.5539063364868},{"$f":"IF(G64=0,\"\",M64/G64)","v":7928.1398621844392},{"$f":"N64","v":""},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":""}]
[null,null,"Historical",2016,null,"Actual",84530,"",null,null,"Actual",650672519.71179998,680691335.98109996,"",null,null,"Actual",7697.5336532804922,8052.659836520761,"",""]
[null,null,"Historical",2017,null,"Actual",86064,"",null,null,"Actual",621996671.49440002,652865581.16779995,"",null,null,"Actual",7227.141098419781,7585.8149884713694,"",""]
[null,null,"Historical",2018,null,"Actual",87395,"",null,null,"Actual",680846102.83019996,697804671.68280005,"",null,null,"Actual",7790.4468542845698,7984.4919238263064,"",""]
[null,null,"Bridge Year",2019,null,"Forecast",88619,"",null,null,"Forecast",null,656678745.44620001,"",null,null,"Forecast",null,7410.1349083853347,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2020},null,"Forecast",89860,"",null,null,"Forecast",null,660769294.21730006,"",null,null,"Forecast",null,7353.3195439272204,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":82577},null,null,null,null,null,{"$f":"SUM(O63:O68)","v":651728154.69920003},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":7892.368997410902}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$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":2014},null,null,null,null,null,null,{"$f":"D72","v":2014},null,null,null,null,null,{"$f":"K72","v":2014}]
[null,null,null,2015,null,null,{"$f":"IF(G63=0,\"\",G64/G63-1)","v":1.5121903552059335E-2},null,null,null,{"$f":"D73","v":2015},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":-2.2957367911387028E-3},2.2693760840708732E-2,null,null,null,{"$f":"K73","v":2015},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":-1.7158176059694163E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":7.4590620714165556E-3}]
[null,null,null,2016,null,null,1.713474358048761E-2,null,null,null,2016,2.351444469802888E-2,3.3109940079143474E-2,null,null,null,2016,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":6.2722280974139011E-3},1.5706076898347465E-2]
[null,null,null,2017,null,null,1.8147403288773178E-2,null,null,null,2017,-4.4071091599352075E-2,-4.0878667528791102E-2,null,null,null,2017,-6.1109515859049446E-2,-5.7973993379446753E-2]
[null,null,null,2018,null,null,1.5465235173824032E-2,null,null,null,2018,9.4613739964892751E-2,6.8833603441946334E-2,null,null,null,2018,7.7943096473923168E-2,5.25555838048819E-2]
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[]
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[]
[null,2,"Customer Class:","GS < 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[]
[]
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[]
[null,3,"Customer Class:","GS > 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,2017,null,null,-4.2553191489361764E-3,null,null,null,2017,-2.6553906770556135E-2,-2.3302982238438186E-2,null,null,null,2017,-2.2393880731114035E-2,-1.9129063359115239E-2]
[null,null,null,2018,null,null,1.4957264957264904E-2,null,null,null,2018,4.6014108832523215E-2,2.1378581663393792E-2,null,null,null,2018,3.0599164070780782E-2,6.3266867757227896E-3]
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[]
[]
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[null,null,null,2017,null,null,-3.558884370625659E-2,null,null,null,2017,-2.8372306280085913E-2,-2.8372306280085913E-2,null,null,null,2017,7.4828431619391456E-3,7.4828431619391456E-3]
[null,null,null,2018,null,null,4.6631896278978902E-2,null,null,null,2018,4.4382695253780025E-2,4.4382695253780025E-2,null,null,null,2018,-2.1489895666233494E-3,-2.1489895666233494E-3]
[null,null,null,2019,null,null,2.472744112623948E-2,null,null,null,2019,{"$f":"IF(K175=\"Forecast\",\"\",IF(L174=0,\"\",L175/L174-1))","v":""},{"$f":"IF(M174=0,\"\",M175/M174-1)","v":-2.6769096004151005E-2},null,null,null,2019,{"$f":"IF(Q175=\"Forecast\",\"\",IF(R174=0,\"\",R175/R174-1))","v":""},{"$f":"IF(S174=\"\",\"\",IF(S174=0,\"\",S175/S174-1))","v":-5.0253887095862759E-2}]
[null,null,null,2020,null,null,-3.321275740425389E-2,null,{"$f":"IF(I177=0,\"\",G176/I177-1)","v":3.3679679647092398E-2},null,2020,{"$f":"IF(K176=\"Forecast\",\"\",IF(L175=0,\"\",L176/L175-1))","v":""},{"$f":"IF(M175=0,\"\",M176/M175-1)","v":-1.9964090529432377E-2},null,{"$f":"IF(O177=0,\"\",M176/O177-1)","v":-6.0574607367006372E-2},null,2020,{"$f":"IF(Q176=\"Forecast\",\"\",IF(R175=0,\"\",R176/R175-1))","v":""},{"$f":"IF(S175=\"\",\"\",IF(S175=0,\"\",S176/S175-1))","v":1.3703808129749362E-2},null,{"$f":"IF(U177=0,\"\",S176/U177-1)","v":-9.1183263896875588E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G170=0,\"\",(G176/G170)^(1/(COUNT($D170:$D176)-1))-1)","v":1.131644704075585E-2},null,{"$f":"IF(I177=0,\"\",(G176/I177)^(1/(TestYear-RebaseYear))-1)","v":5.5360912491484449E-3},null,"Geometric Mean",{"$f":"IF(L170=0,\"\",(L174/L170)^(1/(COUNT($D170:$D174)-1))-1)","v":4.9979127657229228E-3},{"$f":"IF(M170=0,\"\",(M176/M170)^(1/(COUNT($D170:$D176)-1))-1)","v":-4.5493071739907132E-3},null,{"$f":"IF(O177=0,\"\",(M176/O177)^(1/(TestYear-RebaseYear))-1)","v":-1.036043626098182E-2},null,"Geometric Mean",{"$f":"IF(R170=\"\",\"\",IF(R170=0,\"\",(R174/R170)^(1/(COUNT($D170:$D174)-1))-1))","v":-1.4130629889009927E-2},{"$f":"IF(S170=\"\",\"\",IF(S170=0,\"\",(S176/S170)^(1/(COUNT($D170:$D176)-1))-1))","v":-1.568821931174158E-2},null,{"$f":"IF(U177=0,\"\",(S176/U177)^(1/(TestYear-RebaseYear))-1)","v":-1.5809007402591058E-2}]
[]
[null,4,"Customer Class:","Large User",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F190,LEN(F190)-1))","v":"Consumption (kWh) per Customer"}]
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[null,null,"Historical",2016,null,"Actual",1,"",null,null,"Actual",28906567.2128,29964756.454500001,"",null,null,"Actual",28906567.2128,29964756.454500001,"",""]
[null,null,"Historical",2017,null,"Actual",1,"",null,null,"Actual",31425633.769499999,32633850.0471,"",null,null,"Actual",31425633.769499999,32633850.0471,"",""]
[null,null,"Historical",2018,null,"Actual",1,"",null,null,"Actual",33369028.32,33872634.289899997,"",null,null,"Actual",33369028.32,33872634.289899997,"",""]
[null,null,"Bridge Year",2019,null,"Forecast",1,"",null,null,"Forecast",null,34219938.542199999,"",null,null,"Forecast",null,34219938.542199999,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2020},null,"Forecast",1,"",null,null,"Forecast",null,35092546.975000001,"",null,null,"Forecast",null,35092546.975000001,"",""]
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[null,null,null,{"$f":"D192","v":2014},null,null,null,null,null,null,{"$f":"D201","v":2014},null,null,null,null,null,{"$f":"K201","v":2014}]
[null,null,null,2015,null,null,{"$f":"IF(G192=0,\"\",G193/G192-1)","v":-0.5},null,null,null,{"$f":"D202","v":2015},{"$f":"IF(L192=0,\"\",L193/L192-1)","v":-0.43619538502291844},-0.42227834022571464,null,null,null,{"$f":"K202","v":2015},{"$f":"IF(R192=\"\",\"\",IF(R192=0,\"\",R193/R192-1))","v":0.12760922995416313},0.15544331954857071]
[null,null,null,2016,null,null,0,null,null,null,2016,-0.19186336370361801,-0.18511862714758842,null,null,null,2016,-0.19186336370361801,-0.18511862714758842]
[null,null,null,2017,null,null,0,null,null,null,2017,8.714512996840873E-2,8.9074429710546354E-2,null,null,null,2017,8.714512996840873E-2,8.9074429710546354E-2]
[null,null,null,2018,null,null,0,null,null,null,2018,6.184106149630475E-2,3.796010096914948E-2,null,null,null,2018,6.184106149630475E-2,3.796010096914948E-2]
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[]
[]
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[null,null,null,2016,null,null,1.4726013435591101E-2,null,null,null,2016,-1.0568604577517737E-3,-1.0568604577517737E-3,null,null,null,2016,-1.5553828013047832E-2,-1.5553828013047832E-2]
[null,null,null,2017,null,null,1.1854970941449494E-3,null,null,null,2017,-6.5545571657233404E-2,-6.5545571657233404E-2,null,null,null,2017,-6.6652052936303607E-2,-6.6652052936303607E-2]
[null,null,null,2018,null,null,5.0957194024917385E-2,null,null,null,2018,0.17351917969556419,0.17351917969556419,null,null,null,2018,0.11661938884614664,0.11661938884614664]
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[]
[null,5,"Customer Class:","Street Lighting",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F233,LEN(F233)-1))","v":"Consumption (kWh) per Customer"}]
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[null,null,null,{"$f":"D235","v":2014},null,null,null,null,null,null,{"$f":"D244","v":2014},null,null,null,null,null,{"$f":"K244","v":2014}]
[null,null,null,2015,null,null,{"$f":"IF(G235=0,\"\",G236/G235-1)","v":1.2995049504950451E-2},null,null,null,{"$f":"D245","v":2015},{"$f":"IF(L235=0,\"\",L236/L235-1)","v":1.0235168507190417E-2},3.5538527709307877E-2,null,null,null,{"$f":"K245","v":2015},{"$f":"IF(R235=\"\",\"\",IF(R235=0,\"\",R236/R235-1))","v":-2.7244762934518496E-3},2.2254282698986882E-2]
[null,null,null,2016,null,null,9.7739767868050276E-3,null,null,null,2016,3.5449772793092471E-3,1.295325797732727E-2,null,null,null,2016,-6.1687067112951022E-3,3.1485077488715429E-3]
[null,null,null,2017,null,null,2.6013309134906182E-2,null,null,null,2017,-8.5709845914789473E-2,-8.2656478796007571E-2,null,null,null,2017,-0.10889055147237425,-0.10591459873219367]
[null,null,null,2018,null,null,-1.7688679245283057E-2,null,null,null,2018,-0.49777974877975517,-0.50960794549428001,null,null,null,2018,-0.48873616682500887,-0.50077735627749043]
[null,null,null,2019,null,null,9.0036014405763254E-3,null,null,null,2019,{"$f":"IF(K240=\"Forecast\",\"\",IF(L239=0,\"\",L240/L239-1))","v":""},{"$f":"IF(M239=0,\"\",M240/M239-1)","v":-3.4715345347757331E-2},null,null,null,2019,{"$f":"IF(Q240=\"Forecast\",\"\",IF(R239=0,\"\",R240/R239-1))","v":""},{"$f":"IF(S239=\"\",\"\",IF(S239=0,\"\",S240/S239-1))","v":-4.332883126077558E-2}]
[null,null,null,2020,null,null,8.9232599643069843E-3,null,{"$f":"IF(I242=0,\"\",G241/I242-1)","v":4.7560222359481097E-2},null,2020,{"$f":"IF(K241=\"Forecast\",\"\",IF(L240=0,\"\",L241/L240-1))","v":""},{"$f":"IF(M240=0,\"\",M241/M240-1)","v":-1.0750753982724848E-2},null,{"$f":"IF(O242=0,\"\",M241/O242-1)","v":-0.54692019828717164},null,2020,{"$f":"IF(Q241=\"Forecast\",\"\",IF(R240=0,\"\",R241/R240-1))","v":""},{"$f":"IF(S240=\"\",\"\",IF(S240=0,\"\",S241/S240-1))","v":-1.9500010285943614E-2},null,{"$f":"IF(U242=0,\"\",S241/U242-1)","v":-0.56749044871870935}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G235=0,\"\",(G241/G235)^(1/(COUNT($D235:$D241)-1))-1)","v":8.0856096103389952E-3},null,{"$f":"IF(I242=0,\"\",(G241/I242)^(1/(TestYear-RebaseYear))-1)","v":7.7740392532004154E-3},null,"Geometric Mean",{"$f":"IF(L235=0,\"\",(L239/L235)^(1/(COUNT($D235:$D239)-1))-1)","v":-0.17399172681967612},{"$f":"IF(M235=0,\"\",(M241/M235)^(1/(COUNT($D235:$D241)-1))-1)","v":-0.12441421267044306},null,{"$f":"IF(O242=0,\"\",(M241/O242)^(1/(TestYear-RebaseYear))-1)","v":-0.12361328885871359},null,"Geometric Mean",{"$f":"IF(R235=\"\",\"\",IF(R235=0,\"\",(R239/R235)^(1/(COUNT($D235:$D239)-1))-1))","v":-0.1802602650162024},{"$f":"IF(S235=\"\",\"\",IF(S235=0,\"\",(S241/S235)^(1/(COUNT($D235:$D241)-1))-1))","v":-0.13143707341680821},null,{"$f":"IF(U242=0,\"\",(S241/U242)^(1/(TestYear-RebaseYear))-1)","v":-0.13037379709570329}]
[]
[]
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[null,null,"Historical",2017,null,"Actual",424328.92,"",null,null,"Actual",42035.72,42035.72,"",null,null,"Actual",9.9063999691560031E-2,9.9063999691560031E-2,"",""]
[null,null,"Historical",2018,null,"Actual",322045.78000000003,"",null,null,"Actual",20808.9388,20808.9388,"",null,null,"Actual",6.4614846994734715E-2,6.4614846994734715E-2,"",""]
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[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2020},null,"Forecast",321675.3,"",null,null,"Forecast",null,20391.435300000001,"",null,null,"Forecast",0,6.3391361724073933E-2,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I256:I261)","v":415847},null,null,null,null,null,{"$f":"SUM(O256:O261)","v":45145.29},null,null,null,null,null,{"$f":"SUM(U256:U261)","v":0.10856225967723707}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I243","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I264","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O264","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D256","v":2014},null,null,null,null,null,null,{"$f":"D265","v":2014},null,null,null,null,null,{"$f":"K265","v":2014}]
[null,null,null,2015,null,null,{"$f":"IF(G256=0,\"\",G257/G256-1)","v":3.7974143210967481E-2},null,null,null,{"$f":"D266","v":2015},{"$f":"IF(L256=0,\"\",L257/L256-1)","v":1.1210898229440325E-2},1.1210898229440325E-2,null,null,null,{"$f":"K266","v":2015},{"$f":"IF(R256=\"\",\"\",IF(R256=0,\"\",R257/R256-1))","v":-2.5784115294756105E-2},-2.5784115294756105E-2]
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[]
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[]
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[]
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[null,null,null,2017,null,null,1.0783049139329037E-4,null,null,null,2017,"","",null,null,null,2017,"",""]
[null,null,null,2018,null,null,5.8192880237534661E-2,null,null,null,2018,"","",null,null,null,2018,"",""]
[null,null,null,2019,null,null,4.2162257972989892E-2,null,null,null,2019,{"$f":"IF(K304=\"Forecast\",\"\",IF(L303=0,\"\",L304/L303-1))","v":""},{"$f":"IF(M303=0,\"\",M304/M303-1)","v":""},null,null,null,2019,{"$f":"IF(Q304=\"Forecast\",\"\",IF(R303=0,\"\",R304/R303-1))","v":""},{"$f":"IF(S303=\"\",\"\",IF(S303=0,\"\",S304/S303-1))","v":""}]
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[]
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[]
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[null,null,null,2015,null,null,{"$f":"IF(G321=0,\"\",G322/G321-1)","v":0},null,null,null,{"$f":"D331","v":2015},{"$f":"IF(L321=0,\"\",L322/L321-1)","v":0.64366657239363945},0.64366657239363945,null,null,null,{"$f":"K331","v":2015},{"$f":"IF(R321=\"\",\"\",IF(R321=0,\"\",R322/R321-1))","v":0.64366657239363945},0.64366657239363945]
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[null,null,null,2017,null,null,0,null,null,null,2017,4.1880794023326118E-2,4.1880794023326118E-2,null,null,null,2017,4.1880794023326118E-2,4.1880794023326118E-2]
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[]
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[]
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[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(K476=\"Forecast\",\"\",IF(L475=0,\"\",L476/L475-1))","v":""},{"$f":"IF(M475=0,\"\",M476/M475-1)","v":""},null,null,null,2019,{"$f":"IF(Q476=\"Forecast\",\"\",IF(R475=0,\"\",R476/R475-1))","v":""},{"$f":"IF(S475=\"\",\"\",IF(S475=0,\"\",S476/S475-1))","v":""}]
[null,null,null,2020,null,null,"",null,{"$f":"IF(I478=0,\"\",G477/I478-1)","v":""},null,2020,{"$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,2020,{"$f":"IF(Q477=\"Forecast\",\"\",IF(R476=0,\"\",R477/R476-1))","v":""},{"$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/(COUNT($D471:$D477)-1))-1)","v":""},null,{"$f":"IF(I478=0,\"\",(G477/I478)^(1/(TestYear-RebaseYear))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L471=0,\"\",(L475/L471)^(1/(COUNT($D471:$D475)-1))-1)","v":""},{"$f":"IF(M471=0,\"\",(M477/M471)^(1/(COUNT($D471:$D477)-1))-1)","v":""},null,{"$f":"IF(O478=0,\"\",(M477/O478)^(1/(TestYear-RebaseYear))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",(R475/R471)^(1/(COUNT($D471:$D475)-1))-1))","v":""},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",(S477/S471)^(1/(COUNT($D471:$D477)-1))-1))","v":""},null,{"$f":"IF(U478=0,\"\",(S477/U478)^(1/(TestYear-RebaseYear))-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:",{"$f":"EBNUMBER","v":"EB-2019-0049"},{"$f":"'LDC Info'!$E$28","v":2014},"Last Rebasing Year","Column"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,{"$f":"TestYear","v":2020},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$28","v":2014},2011,"D","ah"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,2012,"G","ak"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,null,2013,"J","an"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"M","aq"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,null,2015,"P","at"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"S","aw"]
["Appendix 2-JA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"V","az"]
["Summary of Recoverable OM&A Expenses"]
[null,2011,null,2012,null,2013,null,2014,null,2015,null,2016,null,2017,null,2018,null,2019,2020,null,null,null,2010,null,null,2011,null,null,2012,null,null,2013,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,2019]
[null,{"$f":"CONCATENATE(B11,\" \",IF($T1=B11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2011  Board Approved"},{"$f":"CONCATENATE(B11,\" \",IF($T1=B11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2011  Actuals"},{"$f":"CONCATENATE(D11,\" \",IF($T1=D11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2012  Board Approved"},{"$f":"CONCATENATE(D11,\" \",IF($T1=D11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2012  Actuals"},{"$f":"CONCATENATE(F11,\" \",IF($T1=F11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2013  Board Approved"},{"$f":"CONCATENATE(F11,\" \",IF($T1=F11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2013  Actuals"},{"$f":"CONCATENATE(H11,\" \",IF($T1=H11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2014 Last Rebasing Year  Board Approved"},{"$f":"CONCATENATE(H11,\" \",IF($T1=H11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2014 Last Rebasing Year  Actuals"},{"$f":"CONCATENATE(J11,\" \",IF($T1=J11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2015  Board Approved"},{"$f":"CONCATENATE(J11,\" \",IF($T1=J11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2015  Actuals"},{"$f":"CONCATENATE(L11,\" \",IF($T1=L11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2016  Board Approved"},{"$f":"CONCATENATE(L11,\" \",IF($T1=L11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2016  Actuals"},{"$f":"CONCATENATE(N11,\" \",IF($T1=N11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2017  Board Approved"},{"$f":"CONCATENATE(N11,\" \",IF($T1=N11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2017  Actuals"},{"$f":"CONCATENATE(P11,\" \",IF($T1=P11,\"Last Rebasing Year \",\"\"),\" Board Approved\")","v":"2018  Board Approved"},{"$f":"CONCATENATE(P11,\" \",IF($T1=P11,\"Last Rebasing Year \",\"\"),\" Actuals\")","v":"2018  Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2019 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2020 Test Year"},null,null,null,{"$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":"2013 Board Approved"},{"$f":"CONCATENATE(IF($T1=AF11,\"Last Rebasing Year \",\"\"),AF11,\" Actuals\")","v":"2013 Actuals"},{"$f":"CONCATENATE(\"Variance \",AF11,\" Board Approved - \",AF11,\" Actuals\")","v":"Variance 2013 Board Approved - 2013 Actuals"},{"$f":"CONCATENATE(IF($T1=AI11,\"Last Rebasing Year \",\"\"),,AI11,\" Board Approved\")","v":"Last Rebasing Year 2014 Board Approved"},{"$f":"CONCATENATE(IF($T1=AI11,\"Last Rebasing Year \",\"\"),AI11,\" Actuals\")","v":"Last Rebasing Year 2014 Actuals"},{"$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"},{"$f":"CONCATENATE(\"Variance \",AW11,\" Test vs. \",AW11-1,\" Bridge\")","v":"Variance 2019 Test vs. 2018 Bridge"}]
["Reporting Basis",null,null,null,null,null,null,"CGAAP","CGAAP",null,"MIFRS",null,"MIFRS",null,"MIFRS",null,"MIFRS","MIFRS","MIFRS",null,null,"Operations",{"$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},{"$f":"H14","v":5661000},{"$f":"I14","v":4503129},{"$f":"AF13-AG13","v":1157871},{"$f":"J14","v":0},{"$f":"K14","v":4198146},{"$f":"AI13-AJ13","v":-4198146},{"$f":"L14","v":0},{"$f":"M14","v":4499779},{"$f":"AL13-AM13","v":-4499779},{"$f":"N14","v":0},{"$f":"O14","v":5143786},{"$f":"AO13-AP13","v":-5143786},{"$f":"P14","v":0},{"$f":"Q14","v":5813946.9500000002},{"$f":"AR13-AS13","v":-5813946.9500000002},{"$f":"R14","v":6307100},{"$f":"AU13-AS13","v":493153.04999999981},{"$f":"S14","v":6221400},{"$f":"AV13-AW13","v":-5728246.9500000002}]
["Operations",null,null,null,null,null,null,5661000,4503129,null,4198146,null,4499779,null,5143786,null,5813946.9500000002,6307100,{"$f":"6703600-482200","v":6221400},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,{"$f":"H15","v":5619400},{"$f":"I15","v":5613513},5887,{"$f":"J15","v":0},{"$f":"K15","v":5179334},-5179334,{"$f":"L15","v":0},{"$f":"M15","v":4998354},-4998354,{"$f":"N15","v":0},{"$f":"O15","v":5480837},-5480837,{"$f":"P15","v":0},{"$f":"Q15","v":5996631.79},-5996631.79,{"$f":"R15","v":6467800},{"$f":"AU14-AS14","v":471168.20999999996},{"$f":"S15","v":6205700},-5734531.79]
["Maintenance",null,null,null,null,null,null,5619400,5613513,null,5179334,null,4998354,null,5480837,null,5996631.79,6467800,{"$f":"6463000-257300","v":6205700},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":3841330},3415009,426321,{"$f":"J19","v":0},3775665,-3775665,{"$f":"L19","v":0},4468748,-4468748,{"$f":"N19","v":0},4296607,-4296607,{"$f":"P19","v":0},4615265.6399999997,-4615265.6399999997,{"$f":"R19","v":4619100},3834.3600000003353,{"$f":"S19","v":4926000},-4922165.6399999997]
["SubTotal",{"$f":"SUM(B14:B15)","v":0},{"$f":"SUM(C14:C15)","v":0},0,0,0,0,11280400,10116642,0,9377480,0,9498133,0,10624623,0,11810578.74,12774900,12427100,null,null,"Community Relations ",0,0,0,0,0,0,0,0,0,191300,199353,-8053,0,238394,-238394,0,269179,-269179,0,220473,-220473,0,241006.15,-241006.15,{"$f":"R20","v":260500},19493.850000000006,{"$f":"S20","v":263100},-243606.15]
["%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":-0.10316637707882699},null,{"$f":"IF(ISERROR((K16-I16)/I16), \"\", (K16-I16)/I16)","v":-7.3063967272935029E-2},null,{"$f":"IF(ISERROR((M16-K16)/K16), \"\", (M16-K16)/K16)","v":1.2866249781391163E-2},null,{"$f":"IF(ISERROR((O16-M16)/M16), \"\", (O16-M16)/M16)","v":0.11860120299431477},null,{"$f":"IF(ISERROR((Q16-O16)/O16), \"\", (Q16-O16)/O16)","v":0.11162332442289954},{"$f":"IF(ISERROR((R16-Q16)/Q16),\"\",((R16-Q16)/Q16))","v":8.1648942124575324E-2},{"$f":"IF(ISERROR((S16-R16)/R16), \"\", (S16-R16)/R16)","v":-2.722526203727622E-2},null,null,"Administrative and General ",0,0,0,0,0,0,0,0,0,3066230,2933596,132634,0,2726825,-2726825,0,2870878,-2870878,0,2782195,-2782195,0,2751118,-2751118,{"$f":"R21","v":3147800},396682,{"$f":"S21","v":3548800},-3152118]
["%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,{"$f":"IF(ISERROR((S16-C16)/C16), \"\", (S16-C16)/C16)","v":""},null,null,"Total OM&A Expenses ",0,0,0,0,0,0,0,0,0,7098860,6547958,550902,0,6740884,-6740884,0,7608805,-7608805,0,7299275,-7299275,0,7607389.79,-7607389.79,{"$f":"R22","v":8027400},420010.20999999996,{"$f":"S22","v":8737900},-8317889.79]
["Billing and Collecting",null,null,null,null,null,null,3841330,3415009,null,3775665,null,4468748,null,4296607,null,4615265.6399999997,4619100,{"$f":"5121000-195000","v":4926000},null,null,"Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Community Relations",null,null,null,null,null,null,191300,199353,null,238394,null,269179,null,220473,null,241006.15,260500,263100,null,null,"Total Recoverable OM&A Expenses ",{"$f":"W18-W19","v":0},0,0,0,0,0,0,0,0,{"$f":"AF18-AF19","v":7098860},6547958,550902,0,6740884,-6740884,0,7608805,-7608805,0,7299275,{"$f":"AQ18-AQ19","v":-7299275},{"$f":"AR18-AR19","v":0},7607389.79,{"$f":"AT18-AT19","v":-7607389.79},8027400,420010.20999999996,8737900,-8317889.79]
["Administrative and General",null,null,null,null,null,null,3066230,{"$f":"2936150-2554","v":2933596},null,{"$f":"2728129-1304","v":2726825},null,{"$f":"2872528-1650","v":2870878},null,{"$f":"2786695-4500","v":2782195},null,{"$f":"2751518-400","v":2751118},3147800,{"$f":"3614800-66000","v":3548800},null,null,"Variance from previous year ",null,null,null,null,{"$f":"AA20-X20","v":0},null,null,{"$f":"AD20-AA20","v":0},null,null,{"$f":"AG20-AD20","v":6547958},null,null,{"$f":"AJ20-AG20","v":192926},null,null,{"$f":"AM20-AJ20","v":867921},null,null,{"$f":"AP20-AM20","v":-309530},null,null,{"$f":"AS20-AP20","v":308114.79000000004},null,{"$f":"AU20-AS20","v":420010.20999999996},null,{"$f":"AW20-AU20","v":710500}]
["SubTotal",{"$f":"SUM(B19:B21)","v":0},{"$f":"SUM(C19:C21)","v":0},0,0,0,0,7098860,6547958,0,6740884,0,7608805,0,7299275,0,{"$f":"SUM(Q19:Q21)","v":7607389.79},{"$f":"SUM(R19:R21)","v":8027400},{"$f":"SUM(S19:S21)","v":8737900},null,null,"Percent change (year over year) ",null,null,null,null,{"$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,{"$f":"IF(ISERROR(AJ21/AG20), \"\", AJ21/AG20)","v":2.9463536571248623E-2},null,null,{"$f":"IF(ISERROR(AM21/AJ20), \"\", AM21/AJ20)","v":0.12875477459632892},null,null,{"$f":"IF(ISERROR(AP21/AM20), \"\", AP21/AM20)","v":-4.0680501077370229E-2},null,null,{"$f":"IF(ISERROR(AS21/AP20), \"\", AS21/AP20)","v":4.221169773710403E-2},null,{"$f":"IF(ISERROR(AU21/AS20), \"\", AU21/AS20)","v":5.5210817585830574E-2},null,{"$f":"IF(ISERROR(AW21/AU20), \"\", AW21/AU20)","v":8.8509355457557864E-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":-7.7604291393265967E-2},null,{"$f":"IF(ISERROR((K22-I22)/I22), \"\", (K22-I22)/I22)","v":2.9463536571248623E-2},null,{"$f":"IF(ISERROR((M22-K22)/K22), \"\", (M22-K22)/K22)","v":0.12875477459632892},null,{"$f":"IF(ISERROR((O22-M22)/M22), \"\", (O22-M22)/M22)","v":-4.0680501077370229E-2},null,{"$f":"IF(ISERROR((Q22-O22)/O22), \"\", (Q22-O22)/O22)","v":4.221169773710403E-2},{"$f":"IF(ISERROR((R22-Q22)/Q22),\"\",((R22-Q22)/Q22))","v":5.5210817585830574E-2},{"$f":"IF(ISERROR((S22-R22)/R22), \"\", (S22-R22)/R22)","v":8.8509355457557864E-2},null,null,"Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((AW20-AS20)/AS20), \"\", (AW20-AS20)/AS20)","v":0.14860684692219511}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"AVERAGE(AA22:AW22)","v":5.0578280145116637E-2}]
["Total",{"$f":"SUM(B22,B16)","v":0},{"$f":"SUM(C22,C16)","v":0},0,0,0,0,18379260,16664600,0,16118364,0,{"$f":"SUM(M22,M16)","v":17106938},0,17923898,0,{"$f":"SUM(Q22,Q16)","v":19417968.530000001},{"$f":"SUM(R22,R16)","v":20802300},{"$f":"SUM(S22,S16)","v":21165000},null,null,"Compound Annual Growth Rate for all years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"IF(ISERROR((I25-H25)/H25), \"\", (I25-H25)/H25)","v":-9.3293201140851156E-2},null,{"$f":"IF(ISERROR((K25-I25)/I25), \"\", (K25-I25)/I25)","v":-3.2778224499837978E-2},null,{"$f":"IF(ISERROR((M25-K25)/K25), \"\", (M25-K25)/K25)","v":6.133215504997902E-2},null,{"$f":"IF(ISERROR((O25-M25)/M25), \"\", (O25-M25)/M25)","v":4.7756062481783705E-2},null,{"$f":"IF(ISERROR((Q25-O25)/O25), \"\", (Q25-O25)/O25)","v":8.3356339675666594E-2},{"$f":"IF(ISERROR((R25-Q25)/Q25),\"\",((R25-Q25)/Q25))","v":7.1291261383046367E-2},{"$f":"IF(ISERROR((S25-R25)/R25), \"\", (S25-R25)/R25)","v":1.7435572028093049E-2},null,null,{"$f":"\"Compound Growth Rate                                                            (\" &#REF! & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((AS20/AO20)^(1/(L2-L1-3)) - 1), \"\", (AS20/AO20)^(1/(L2-L1-3)) - 1)","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B12","v":"2011  Board Approved"},{"$f":"C12","v":"2011  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)",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2017 Actuals"},"Last Rebasing Year (2017 Board Approved)","Last Rebasing Year (2017 Actuals)",{"$f":"BridgeYear -1 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2019 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2020 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,{"$f":"G14","v":0},5661000,4503129,{"$f":"I14","v":4503129},0,4198146,{"$f":"K14","v":4198146},0,4499779,{"$f":"M14","v":4499779},0,5143786,{"$f":"O14","v":5143786},0,5813946.9500000002,{"$f":"Q14","v":5813946.9500000002},6307100,6221400]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintenance",0,0,0,0,0,0,0,0,5619400,5613513,5613513,0,5179334,5179334,0,4998354,4998354,0,5480837,5480837,0,5996631.79,5996631.79,6467800,6205700]
[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},{"$f":"H19","v":3841330},3415009,{"$f":"I19","v":3415009},{"$f":"J19","v":0},3775665,{"$f":"K19","v":3775665},{"$f":"L19","v":0},4468748,{"$f":"M19","v":4468748},{"$f":"N19","v":0},4296607,{"$f":"O19","v":4296607},{"$f":"P19","v":0},4615265.6399999997,{"$f":"Q19","v":4615265.6399999997},{"$f":"R19","v":4619100},4926000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Community Relations",0,0,0,0,{"$f":"E20","v":0},0,0,{"$f":"G20","v":0},191300,199353,{"$f":"I20","v":199353},0,238394,{"$f":"K19","v":3775665},0,269179,{"$f":"M19","v":4468748},0,220473,{"$f":"O20","v":220473},0,241006.15,{"$f":"Q20","v":241006.15},260500,263100]
[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},3066230,2933596,{"$f":"I21","v":2933596},0,2726825,{"$f":"K21","v":2726825},0,2870878,{"$f":"M21","v":2870878},0,2782195,{"$f":"O21","v":2782195},0,2751118,{"$f":"Q21","v":2751118},3147800,3548800]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(W30:W34)","v":0},{"$f":"SUM(X30:X34)","v":0},0,0,0,0,0,0,18379260,16664600,16664600,0,16118364,19655635,0,17106938,21306507,0,17923898,17923898,0,19417968.530000001,19417968.530000001,20802300,21165000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%Change (year over year)",null,{"$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,{"$f":"IF(ISERROR((AF35-AE35)/AE35), \"\", (AF35-AE35)/AE35)","v":-9.3293201140851156E-2},{"$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":0.17948435606015145},null,{"$f":"IF(ISERROR((AL35-AK35)/AK35), \"\", (AL35-AK35)/AK35)","v":""},{"$f":"IF(ISERROR((AM35-AJ35)/AJ35), \"\", (AM35-AJ35)/AJ35)","v":8.3989756627043596E-2},null,{"$f":"IF(ISERROR((AO35-AN35)/AN35), \"\", (AO35-AN35)/AN35)","v":""},{"$f":"IF(ISERROR((AP35-AM35)/AM35), \"\", (AP35-AM35)/AM35)","v":-0.15875943438312062},null,{"$f":"IF(ISERROR((AR35-AQ35)/AQ35), \"\", (AR35-AQ35)/AQ35)","v":""},{"$f":"IF(ISERROR((AS35-AP35)/AP35), \"\", (AS35-AP35)/AP35)","v":8.3356339675666594E-2},{"$f":"IF(ISERROR((AT35-AS35)/AS35), \"\", (AT35-AS35)/AS35)","v":7.1291261383046367E-2},{"$f":"IF(ISERROR((AU35-AT35)/AT35), \"\", (AU35-AT35)/AT35)","v":1.7435572028093049E-2}]
[]
["Note:"]
[]
["1     Historical actuals going back to the last cost of service application are required to be entered by the applicant."]
["2     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

{"sheet":"Hidden_OM&A Summary","index":30,"n_rows":91,"n_cols":8,"rows_kept":91,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Heading","Year","Amount"]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},{"$f":"EBNUMBER","v":"EB-2019-0049"},{"$f":"TestYear","v":2020},{"$f":"BridgeYear","v":2019},{"$f":"RebaseYear","v":2014},"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2012  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2012  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2013  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2013  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2013  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2013  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$F$12","v":"2013  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2013  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2013  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},{"$f":"EBNUMBER","v":"EB-2019-0049"},{"$f":"TestYear","v":2020},{"$f":"BridgeYear","v":2019},{"$f":"RebaseYear","v":2014},"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2013  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2013  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$G$12","v":"2013  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$H$12","v":"2014 Last Rebasing Year  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H$14","v":5661000}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$H$12","v":"2014 Last Rebasing Year  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H$15","v":5619400}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$H$12","v":"2014 Last Rebasing Year  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H$19","v":3841330}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$H$12","v":"2014 Last Rebasing Year  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H$20","v":191300}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$H$12","v":"2014 Last Rebasing Year  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H$21","v":3066230}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$I$12","v":"2014 Last Rebasing Year  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I$14","v":4503129}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$I$12","v":"2014 Last Rebasing Year  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I$15","v":5613513}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$I$12","v":"2014 Last Rebasing Year  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I$19","v":3415009}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$I$12","v":"2014 Last Rebasing Year  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I$20","v":199353}]
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{"sheet":"App.2-JB_OM&A_Cost _Drivers","index":31,"n_rows":44,"n_cols":9,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,0,9,7],[10,0,10,7],[46,1,46,7],[41,1,41,8],[42,1,42,8],[43,1,45,8]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,"Exhibit:"]
[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-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 (2014 Actuals)"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2016 Actuals"},"2015\nActuals","2016\nActuals",{"$f":"BridgeYear -2 & \" \nActuals\"","v":"2017 \nActuals"},{"$f":"BridgeYear -1 & \" \nActuals\"","v":"2018 \nActuals"},{"$f":"BridgeYear & \" \nBridge Year\"","v":"2019 \nBridge Year"},{"$f":"TestYear & \" \nTest Year\"","v":"2020 \nTest Year"}]
["Reporting Basis","CGAAP",null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[{"$f":"\"Opening Balance\" & CHAR(178)","v":"Opening Balance²"},18379260,{"$f":"B38","v":16664600},{"$f":"+B38","v":16664600},{"$f":"+D38","v":16118364},{"$f":"+E38","v":17106938},{"$f":"F38","v":17923896},{"$f":"G38","v":19417967},{"$f":"H38","v":20802299.599999994}]
["Staffing Changes",-394000,null,85000,null,237180,81827,601286.40000000002,184934]
["Collective Agreement increases",null,null,154371,157999,158271,140792,143608.4,153804]
["Implementation of CIS",-40000,null,null,null,null,42726,-168400,393300]
["Change Management",null,null,null,null,null,null,100000.4,-90000]
["Cost Assessment Variance (Regulatory)",null,null,null,null,null,null,null,184200]
["Cost of Service Preparation costs",null,null,null,null,null,-70288,null,150000]
["Customer Service - Monthly Billing",-204500,null,97926,571844]
["Customer Service - Efficiencies",null,null,null,null,-82522,null,-64842]
["Customer Service - Outsource Billing",null,null,null,null,37610,54235]
["Communications",-35000,null,65271,65004,23079,null,11970.4]
["HR Solution",null,null,null,null,null,null,70000]
["Outage Management System",-140000,null,null,21600]
["Reliability measures",-52740,null,148866,null,null,null,324235]
["Storm Damages",null,null,-96358,236703,-95031,155292,-30605,16500]
["Cyber Security",null,null,null,null,null,null,180000]
["Maintenance deferrals due to LRT",-155568,null,-192432,null,null,283219]
["Ontario One Call ",73404]
["Admin Credits ",-419356,null,-769621,-120216,516236,413668,-68411,-26900]
["CDM Program",null,null,null,null,null,null,null,322200]
[]
["Other",-346900,null,-39259,55640,22135,392600,285490,75162]
["Settlement Adjustment",null,null,null,null,null,null,null,-1000500]
[{"$f":"\"Closing Balance\"&CHAR(178)","v":"Closing Balance²"},{"$f":"SUM(B15:B37)","v":16664600},16664600,16118364,17106938,17923896,19417967,20802299.599999994,21164999.599999994]
[null,{"$f":"16667154-2554","v":16664600},null,{"$f":"16153864-1304","v":16152560},{"$f":"+'App.2-JC_OMA Programs'!E37","v":17106939},{"$f":"+'App.2-JC_OMA Programs'!F37","v":17923897},{"$f":"+'App.2-JC_OMA Programs'!G37","v":19417969},{"$f":"+'App.2-JC_OMA Programs'!H37","v":20802300},{"$f":"+'App.2-JC_OMA Programs'!I37","v":21165000}]
["Notes:",{"$f":"B38-B39","v":0},{"$f":"C38-C39","v":16664600},-34196,-1,-1,-2,-0.40000000596046448,-0.40000000596046448]
[]
[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."]

{"sheet":"App.2-JC_OMA Programs","index":32,"n_rows":42,"n_cols":11,"rows_kept":42,"cut":false,"hidden":false,"merged":[[44,0,45,9],[8,0,8,8],[9,0,9,8],[11,0,11,8],[42,0,42,8],[40,0,40,9],[41,0,41,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
["Programs",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2014 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2014 Actuals)"},"2015 Actuals",{"$f":"BridgeYear-3&\" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2019 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2020 Test Year"},{"$f":"\"Variance \n(Test Year vs. \" & G13 &\")\"","v":"Variance \n(Test Year vs. 2018 Actuals)"},{"$f":"\"Variance \n(Test Year vs. \" & B13","v":"Variance \n(Test Year vs. Last Rebasing Year (2014 Board-Approved)"}]
["Reporting Basis","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Engineering and Operations",3401400,2921513,2997966,3283652,3463682,3496376,3811900,3710000,{"$f":"I15-G15","v":213624},{"$f":"I15-B15","v":308600}]
["Control Room & Stations Operations",1308500,1285178,1412950,1560921,1457249,1451392,1655100,1547700,{"$f":"I16-G16","v":96308},{"$f":"I16-B16","v":239200}]
["Distribution Operations",672900,735003,826113,871662,874527,961168,903300,919500,{"$f":"I17-G17","v":-41668},246600]
["Metering",572000,546730,567295,646749,632052,554289,600000,629900,75611,57900]
["Stations Maintenance",797800,885372,856286,821750,777449,791122,888600,746600,-44522,-51200]
["Overhead Maintenance",2478300,2788616,2405494,2584213,2543411,2663680,3020700,2854700,191020,376400]
["Underground Maintenance",1079600,764425,831073,576499,917467,1162348,1231700,1213700,51352,{"$f":"I21-B21","v":134100}]
["Service Centre Operations",1342600,1145457,1050828,903320,1143674,1289093,1132200,1193300,-95793,-149300]
["Customer Service",3251830,2919376,3087765,3834307,3560610,3815385,3713700,3875900,60515,624070]
["Communications",55000,32358,174567,151011,175558,172530,185000,161500,-11030,106500]
["Bad Debts",187000,116143,147190,128978,155399,126945,177500,180000,53055,{"$f":"I25-B25","v":-7000}]
["Administration & Finance",1426560,1325652,1369423,1411293,1348268,1347941,1501400,1554400,206459,127840]
["Regulatory",666000,641074,676914,817841,846056,775455,850800,969700,194245,303700]
["Information Technology",1744300,1494658,1487041,1463330,1497145,1754295,1998200,2241700,487405,497400]
["Human Resources & Safety",695300,770111,736033,717696,846969,908382,939200,954100,45718,258800]
["Supply Chain Management",663200,609757,686580,687818,672056,681072,745300,767800,86728,{"$f":"I30-B30","v":104600}]
["Insurance",529500,524196,483756,481693,465466,429758,462200,471800,42042,-57700]
["Community & Customer Relations",175700,186974,229243,260155,211561,230541,248600,250800,20259,75100]
["LEAP",46000,47475,49000,49000,49000,49000,49000,55000,6000,9000]
["Administration Credit",-2686200,-3105556,-3875178,-3995393,-3479158,-3065489,-3133900,-3134100,-68611,-447900]
["Sub-Total",{"$f":"SUM(B15:B34)","v":18407290},{"$f":"SUM(C15:C34)","v":16634512},16200339,17256495,18158441,{"$f":"SUM(G15:G34)","v":19595283},20980500,21164000,1568717,2756710]
["Miscellaneous",-28030,30088,{"$f":"-47783-34192","v":-81975},-149556,-234544,-177314,-178200,1000,178314,{"$f":"I36-B36","v":29030}]
["Total",{"$f":"SUMPRODUCT(--($A15:$A36=\"Sub-Total\"), B$15:B$36)+B36","v":18379260},16664600,16118364,17106939,17923897,19417969,20802300,21165000,{"$f":"I37-G37","v":1747031},2785740]
[]
["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"]

{"sheet":"App.2-K_Employee Costs","index":33,"n_rows":31,"n_cols":27,"rows_kept":31,"cut":false,"hidden":false,"merged":[[3,0,3,23],[31,0,31,26],[24,0,24,26],[8,0,8,26],[9,0,9,26],[12,0,12,26],[16,0,16,26],[20,0,20,26],[29,0,29,26],[30,0,30,26]]}
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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,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,"Schedule:"]
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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,"Date:"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,"Last Rebasing Year (2010 Board Approved)","Last Rebasing Year (2010 Actuals)","Last Rebasing Year (2011 Board Approved)","Last Rebasing Year (2011 Actuals)","2011 Actuals","Last Rebasing Year (2012 Board Approved)","Last Rebasing Year (2012 Actuals)","2012 Actuals","Last Rebasing Year (2013 Board Approved)","Last Rebasing Year (2013 Actuals)","2013 Actuals","Last Rebasing Year (2014 Board Approved)","Last Rebasing Year (2014 Actuals)","2014 Actuals","Last Rebasing Year (2015 Board Approved)","Last Rebasing Year (2015 Actuals)","2015 Actuals","Last Rebasing Year (2016 Board Approved)","Last Rebasing Year (2016 Actuals)",{"$f":"BridgeYear -3 & \" Actuals\"","v":"2016 Actuals"},"Last Rebasing Year (2017 Board Approved)","Last Rebasing Year (2017 Actuals)",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2019 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2020 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",null,null,null,null,null,null,null,null,null,null,null,34,34,null,null,null,31,null,null,30.08,null,null,28.68,27.95,{"$f":"29+1","v":30},{"$f":"29+2","v":31}]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"27+116-2","v":141},{"$f":"143-2","v":141},null,null,null,145.01,null,null,153.27000000000001,null,null,156.63999999999999,{"$f":"153.27+3","v":156.27000000000001},{"$f":"155+1","v":156},{"$f":"155+2","v":157}]
["Total",{"$f":"SUM(B14:B15)","v":0},0,0,0,0,0,0,0,0,0,0,175,175,0,0,0,176.01,0,0,183.35000000000002,0,0,185.32,null,186,188]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"655228+2955547","v":3610775},3734214.12,null,null,null,3575959.24,null,null,3633300.38,null,null,3535632.03,3499555.93,3672099.6803000001,3736798.6643619672]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"2432809+8385119","v":10817928},11412143.289999999,null,null,null,11795569.109999999,null,null,12721510.939999999,null,null,12802464.029999999,12985966.379999999,13309824.967326954,13788573.629644493]
["Total",{"$f":"SUM(B18:B19)","v":0},0,0,0,0,0,0,0,0,0,0,14428703,15146357.41,0,0,0,15371528.35,0,0,16354811.32,0,0,16338096.059999999,null,16981924.647626955,17525372.294006459]
["Total Benefits (Current + Accrued)"]
["Management (including executive)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"153278+706363","v":859641},875986.25176341797,null,null,null,845596.87242700008,null,null,828795.47098554333,null,null,813171.50599444984,785566.98085163441,839982.33825307398,847124.94390135584]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"647979+2125130","v":2773109},2753539.3282365818,null,null,null,2896444.4075730001,null,null,3087435.2890144568,null,null,3148124.6240055501,3343267.7991483659,3351217.6617469261,3472675.0560986442]
["Total",{"$f":"SUM(B22:B23)","v":0},{"$f":"SUM(C22:C23)","v":0},0,0,0,0,0,0,0,0,0,3632750,3629525.5799999996,0,0,0,3742041.2800000003,0,0,3916230.7600000002,0,0,3961296.13,null,4191200,4319800]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":0},0,0,0,0,0,0,0,0,0,0,4470416,4610200.3717634184,0,0,0,4421556.112427,0,0,4462095.8509855429,0,0,4348803.5359944496,{"$f":"Y18+Y22","v":4285122.910851635},4512082.0185530744,4583923.6082633231]
["Non-Management (union and non-union)",0,0,0,0,0,0,0,0,0,0,0,13591037,14165682.618236581,0,0,0,14692013.517572999,0,0,15808946.229014456,0,0,15950588.65400555,{"$f":"Y19+Y23","v":16329234.179148365},16661042.629073881,17261248.685743138]
["Total",0,0,0,0,0,0,0,0,0,0,0,18061453,18775882.989999998,0,0,0,19113569.629999999,0,0,20271042.080000002,0,0,20299392.189999998,{"$f":"Y20+Y24","v":0},21173124.647626955,21845172.294006459]
[]
["Note:"]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]

{"sheet":"Hidden_Employee Costs","index":34,"n_rows":201,"n_cols":9,"rows_kept":201,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Employee Cost Info","Heading","Year","Amount"]
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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Benefits (Current + Accrued)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Benefits (Current + Accrued)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Benefits (Current + Accrued)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Benefits (Current + Accrued)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},{"$f":"EBNUMBER","v":"EB-2019-0049"},{"$f":"TestYear","v":2020},{"$f":"BridgeYear","v":2019},{"$f":"RebaseYear","v":2014},"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Benefits (Current + Accrued)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2011 Actuals",{"$f":"'App.2-K_Employee Costs'!F$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2012 Board Approved",{"$f":"'App.2-K_Employee Costs'!G$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2012 Board Approved",{"$f":"'App.2-K_Employee Costs'!G$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2012 Board Approved",{"$f":"'App.2-K_Employee Costs'!G$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2012 Board Approved",{"$f":"'App.2-K_Employee Costs'!G$19","v":0}]
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{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":35,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[13,1,13,2],[14,1,14,2],[15,1,15,2],[8,1,8,10],[9,1,9,10],[22,1,22,2],[25,1,25,2],[26,1,26,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[37,2,37,10],[34,2,34,10],[35,2,35,10],[36,2,36,10],[32,2,33,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[]
[null,null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2014- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2014-  Actual"},"2015 \nActuals",{"$f":"BridgeYear -3 & \" \nActuals\"","v":"2016 \nActuals"},{"$f":"BridgeYear -2 & \" \nActuals\"","v":"2017 \nActuals"},{"$f":"BridgeYear -1 & \" \nActuals\"","v":"2018 \nActuals"},{"$f":"BridgeYear & \" \nBridge Year\"","v":"2019 \nBridge Year"},{"$f":"TestYear & \" \nTest Year\"","v":"2020 \nTest Year"}]
[null,"Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"OM&A Costs"]
[null,"     O&M",null,{"$f":"'App.2-JA_OM&A_Summary_Analys'!H16","v":11280400},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I16","v":10116642},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K16","v":9377480},{"$f":"'App.2-JA_OM&A_Summary_Analys'!M16","v":9498133},{"$f":"'App.2-JA_OM&A_Summary_Analys'!O16","v":10624623},{"$f":"'App.2-JA_OM&A_Summary_Analys'!Q16","v":11810578.74},{"$f":"'App.2-JA_OM&A_Summary_Analys'!R16","v":12774900},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S16","v":12427100}]
[null,"     Admin Expenses",null,{"$f":"'App.2-JA_OM&A_Summary_Analys'!H22","v":7098860},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I22","v":6547958},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K22","v":6740884},{"$f":"'App.2-JA_OM&A_Summary_Analys'!M22","v":7608805},{"$f":"'App.2-JA_OM&A_Summary_Analys'!O22","v":7299275},{"$f":"'App.2-JA_OM&A_Summary_Analys'!Q22","v":7607389.79},{"$f":"'App.2-JA_OM&A_Summary_Analys'!R22","v":8027400},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S22","v":8737900}]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D16:D17)","v":18379260},{"$f":"SUM(E16:E17)","v":16664600},{"$f":"+F16+F17","v":16118364},17106938,17923898,19417968.530000001,20802300,21165000]
[null,"Number of Customers 2,4",null,{"$f":"82577+7830+945+1","v":91353},91143,92404,94058,95757,{"$f":"1+949+8031+87846","v":96827},{"$f":"88619+8059+905+5+34+1","v":97623},{"$f":"89860+8136+899+5+34+1","v":98935}]
[null,"Number of FTEs 3,4",null,175,175,176.01,183.35000000000002,185.32,184,186,188]
[null,"Customers/FTEs",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":522.01714285714286},{"$f":"IF(E20=0,\"\",E19/E20)","v":520.81714285714281},{"$f":"IF(F20=0,\"\",F19/F20)","v":524.99289813078803},{"$f":"IF(G20=0,\"\",G19/G20)","v":512.99700027270239},516.71163393049858,526.23369565217388,524.85483870967744,526.25]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D19=0,\"\",D16/D19)","v":123.48144012785568},{"$f":"IF(E19=0,\"\",E16/E19)","v":110.99746552121391},{"$f":"IF(F19=0,\"\",F16/F19)","v":101.48348556339552},{"$f":"IF(G19=0,\"\",G16/G19)","v":100.98166025218482},110.95400858422883,121.97608869426917,130.85953105313297,125.60873300651943]
[null,"     Admin per customer",null,{"$f":"IF(D19=0,\"\",D17/D19)","v":77.708011778485655},{"$f":"IF(E19=0,\"\",E17/E19)","v":71.842686766948646},{"$f":"IF(F19=0,\"\",F17/F19)","v":72.950132028916499},{"$f":"IF(G19=0,\"\",G17/G19)","v":80.894820217312727},76.227064339943823,78.566823200140462,82.228573184597892,88.319603780259769]
[null,"     Total OM&A per customer",null,{"$f":"IF(D19=0,\"\",D18/D19)","v":201.18945190634133},{"$f":"IF(E19=0,\"\",E18/E19)","v":182.84015228816256},{"$f":"IF(F19=0,\"\",F18/F19)","v":174.43361759231203},{"$f":"IF(G19=0,\"\",G18/G19)","v":181.87648046949755},187.18107292417264,200.54291189440963,213.08810423773087,213.9283367867792]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D20=0,\"\",D16/D20)","v":64459.428571428572},{"$f":"IF(E20=0,\"\",E16/E20)","v":57809.38285714286},{"$f":"IF(F20=0,\"\",F16/F20)","v":53278.109198341008},{"$f":"IF(G20=0,\"\",G16/G20)","v":51803.288791927996},57331.22706669545,64187.927934782609,68682.258064516136,66101.595744680846]
[null,"     Admin per FTE",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":40564.914285714287},{"$f":"IF(E20=0,\"\",E17/E20)","v":37416.902857142857},{"$f":"IF(F20=0,\"\",F17/F20)","v":38298.3012328845},{"$f":"IF(G20=0,\"\",G17/G20)","v":41498.800109080985},39387.410964817616,41344.509728260869,43158.06451612903,46478.191489361699]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":105024.34285714285},{"$f":"IF(E20=0,\"\",E18/E20)","v":95226.28571428571},{"$f":"IF(F20=0,\"\",F18/F20)","v":91576.410431225508},{"$f":"IF(G20=0,\"\",G18/G20)","v":93302.088901008989},96718.638031513066,105532.43766304349,111840.32258064517,112579.78723404255]
[]
[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:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2014- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2014-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2019 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2020 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2021 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2022 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2023 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2024 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$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":37,"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:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved)\"","v":"Last Rebasing Year (2014 Board Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actual)\"","v":"Last Rebasing Year (2014 Actual)"},{"$f":"\"Most Current Actuals Year \" & TestYear - 2","v":"Most Current Actuals Year 2018"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2019 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2020 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,237500,247241,236695,237500,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":3.4010012885781278E-3},{"$f":"452500-30000-800","v":421700},{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":0.77557894736842103}]
[2,"OEB Section 30 Costs (OEB-initiated)",5655,null,17000,7256,7914,30000,{"$f":"IF(G17=0,\"\",(H17-G17)/G17)","v":2.7907505686125851},30000,{"$f":"IF(H17=0,\"\",(J17-H17)/H17)","v":0}]
[3,"Expert Witness costs for regulatory matters",5655,null,null,null,null,null,"",null,""]
[4,"Legal costs for regulatory matters",5655,null,null,null,24564,5000,-0.79645008956196062,5000,0]
[5,"Consultants' costs for regulatory matters",5655,null,40800,500,6746,null,-1,10000,""]
[6,"Operating expenses associated with staff resources allocated to regulatory matters",5655,null,333700,319028,350166,{"$f":"327600+1500-19300+79600+26100+600+2200+1000+2000","v":421300},0.2031436518679712,424500,7.5955376216472826E-3]
[7,"Operating expenses associated with other resources allocated to regulatory matters 1",5655,null,50600,35475,32743,null,-1,37400,""]
[8,"Other regulatory agency fees or assessments",5655,null,800,800,800,800,0,800,0]
[9,"Any other costs for regulatory matters (please define)",5655,null,null,null,null,null,"",null,""]
[10,"Intervenor costs",5655,null,17500,null,null,null,"",null,""]
[11,"Include other items in green cells, as applicable",5655,null,null,null,null,null,"",null,""]
[12,null,5655,null,null,null,null,null,"",null,""]
[13,null,5655,null,null,null,null,null,"",null,""]
[14,null,5655,null,null,null,null,null,"",null,""]
[15,null,5655,null,null,null,null,null,"",null,""]
[16,null,5655,null,null,null,null,null,"",null,""]
[17,null,5655,null,null,null,null,null,"",null,""]
[18,null,5655,null,null,null,null,null,"",null,""]
[19,null,5655,null,null,null,null,null,"",null,""]
[20,null,5655,null,null,null,null,null,"",null,""]
["Regulatory Costs (One-Time)"]
[1,"Expert Witness costs",5655,null,null,null,null,null,"",null,""]
[2,"Legal costs",5655,null,null,95476,null,null,"",{"$f":"150000-(94000)","v":56000},""]
[3,"Consultants' costs",5655,null,107000,40843,null,null,"",{"$f":"85000+15000+38000+100000+20000+90000-(164500)","v":183500},""]
[4,"Incremental operating expenses associated with staff resources allocated to this application.",5655,null,67000,11368,null,null,"",{"$f":"50000-(21500)","v":28500},""]
[5,"Incremental operating expenses associated with other resources allocated to this application. 1",5655,null,28400,{"$f":"5618+5669+948","v":12235},null,null,"",12000,""]
[6,"Intervenor costs",5655,null,70000,103063,null,null,"",{"$f":"35000+40000+35000-(50000)","v":60000},""]
[7,"OEB Section 30 Costs (application-related)",5655,null,null,null,null,null,"",25000,""]
[8,"Include other items in green cells, as applicable",5655,null,null,null,null,null,"",null,""]
[9,"Other regulatory agency fees or assessments",5655,null,null,19722,null,null,"",{"$f":"5000+50000","v":55000},""]
[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":697900},{"$f":"SUM(F16:F35)","v":610300},{"$f":"SUM(G16:G35)","v":659628},{"$f":"SUM(H16:H35)","v":694600},5.3017761526193551E-2,{"$f":"SUM(J16:J35)","v":929400},0.33803627987330837]
[2,"Sub-total - One-time Costs 3",null,{"$f":"SUM(D37:D51)","v":0},{"$f":"SUM(E37:E51)","v":272400},282707,0,0,"",{"$f":"SUM(J37:J51)","v":420000},""]
[3,"Total",null,{"$f":"D52+D53","v":0},{"$f":"E52+E53","v":970300},893007,659628,694600,5.3017761526193551E-2,{"$f":"J52+C58","v":1013400},0.45896919090123811]
[]
[null,"Application-Related One-Time Costs","Total"]
[null,"Total One-Time Costs Related to Application to be Amortized over IRM Period",{"$f":"J53","v":420000}]
[null,"1/5 of Total One-Time Costs",{"$f":"C57/5","v":84000}]
[]
[]
[]
[]
[]
[]
[]
[]
["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$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,{"$f":"'App.2-M_Regulatory_Costs'!B47","v":0},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C47","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D47","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E47","v":0},{"$f":"'App.2-M_Regulatory_Costs'!F47","v":0},{"$f":"'App.2-M_Regulatory_Costs'!G47","v":0},{"$f":"'App.2-M_Regulatory_Costs'!H47","v":0},{"$f":"'App.2-M_Regulatory_Costs'!I47","v":""},{"$f":"'App.2-M_Regulatory_Costs'!J47","v":0},{"$f":"'App.2-M_Regulatory_Costs'!K47","v":""}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,{"$f":"'App.2-M_Regulatory_Costs'!B48","v":0},"One-Time",{"$f":"'App.2-M_Regulatory_Costs'!C48","v":0},{"$f":"'App.2-M_Regulatory_Costs'!D48","v":0},{"$f":"'App.2-M_Regulatory_Costs'!E48","v":0},{"$f":"'App.2-M_Regulatory_Costs'!F48","v":0},{"$f":"'App.2-M_Regulatory_Costs'!G48","v":0},{"$f":"'App.2-M_Regulatory_Costs'!H48","v":0},{"$f":"'App.2-M_Regulatory_Costs'!I48","v":""},{"$f":"'App.2-M_Regulatory_Costs'!J48","v":0},{"$f":"'App.2-M_Regulatory_Costs'!K48","v":""}]
[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,{"$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$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,{"$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},{"$f":"'App.2-M_Regulatory_Costs'!K50","v":""}]
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[{"$f":"'LDC Info'!$E$14","v":"Kitchener-Wilmot Hydro Inc."},"EB-2019-0049",2020,2019,2014,{"$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},{"$f":"'App.2-M_Regulatory_Costs'!E54","v":970300},{"$f":"'App.2-M_Regulatory_Costs'!F54","v":893007},{"$f":"'App.2-M_Regulatory_Costs'!G54","v":659628},{"$f":"'App.2-M_Regulatory_Costs'!H54","v":694600},{"$f":"'App.2-M_Regulatory_Costs'!I54","v":5.3017761526193551E-2},{"$f":"'App.2-M_Regulatory_Costs'!J54","v":1013400},{"$f":"'App.2-M_Regulatory_Costs'!K54","v":0.45896919090123811}]

{"sheet":"Hidden_RegulatoryCosts2","index":39,"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"]
[{"$f":"EBNUMBER","v":"EB-2019-0049"},{"$f":"TestYear","v":2020},{"$f":"BridgeYear","v":2019},{"$f":"RebaseYear","v":2014},{"$f":"'App.2-M_Regulatory_Costs'!C57","v":420000},{"$f":"'App.2-M_Regulatory_Costs'!C58","v":84000}]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":40,"n_rows":232,"n_cols":8,"rows_kept":232,"cut":false,"hidden":false,"merged":[[27,1,27,6],[45,7,46,7],[225,1,225,6],[228,1,228,6],[231,1,231,6],[13,1,13,6],[8,1,8,6],[9,1,9,6],[221,2,222,6],[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],[43,1,43,6],[45,1,45,2],[15,7,16,7],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,6,30,6],[29,5,30,5],[30,1,31,1],[73,1,73,6],[75,1,75,2],[75,3,77,3],[75,4,77,4],[75,5,76,5],[75,6,76,6],[46,1,47,1],[46,2,47,2],[57,1,57,6],[59,1,59,2],[59,3,61,3],[59,4,61,4],[59,5,60,5],[59,6,60,6],[60,1,61,1],[60,2,61,2],[45,3,47,3],[45,4,47,4],[45,5,46,5],[45,6,46,6],[30,2,31,2],[103,1,103,6],[105,1,105,2],[105,3,107,3],[105,4,107,4],[105,5,106,5],[105,6,106,6],[75,7,76,7],[76,1,77,1],[76,2,77,2],[87,1,87,6],[89,1,89,2],[89,3,91,3],[89,4,91,4],[89,5,90,5],[89,6,90,6],[90,1,91,1],[90,2,91,2],[133,1,133,6],[135,1,135,2],[135,3,137,3],[135,4,137,4],[135,5,136,5],[135,6,136,6],[105,7,106,7],[106,1,107,1],[106,2,107,2],[117,1,117,6],[119,1,119,2],[119,3,121,3],[119,4,121,4],[119,5,120,5],[119,6,120,6],[120,1,121,1],[120,2,121,2],[135,7,136,7],[136,1,137,1],[136,2,137,2],[147,1,147,6],[149,1,149,2],[149,3,151,3],[149,4,151,4],[149,5,150,5],[149,6,150,6],[150,1,151,1],[150,2,151,2],[195,7,196,7],[196,1,197,1],[196,2,197,2],[163,1,163,6],[165,1,165,2],[165,3,167,3],[165,4,167,4],[165,5,166,5],[165,6,166,6],[165,7,166,7],[166,1,167,1],[166,2,167,2],[177,1,177,6],[179,1,179,2],[179,3,181,3],[179,4,181,4],[179,5,180,5],[179,6,180,6],[180,1,181,1],[180,2,181,2],[207,1,207,6],[209,1,209,2],[209,3,211,3],[209,4,211,4],[209,5,210,5],[209,6,210,6],[210,1,211,1],[210,2,211,2],[193,1,193,6],[195,1,195,2],[195,3,197,3],[195,4,197,4],[195,5,196,5],[195,6,196,6]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2020]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"KWHI","KESI","Board of Directors","Actual cost",3700,3700]
[null,"KWHI","KESI","Streetlight Maintenance","Actual cost",293300,293300]
[]
[]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"KWHI","KPC","Accounting Services","Estimated actual ",1.6199999999999999E-2,12000]
[null,"KWHI","KESI","Accounting Services","Estimated actual ",1.2999999999999999E-3,1000]
[]
[]
[]
[]
[]
[]
[]
[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,"KWHI","KESI","Board of Directors","Actual cost",3600,3600]
[null,"KWHI","KESI","Streetlight Maintenance","Actual cost",290400,290400]
[]
[]
[]
[]
[]
[]
[]
[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,"%","$"]
[null,"KWHI","KPC","Accounting Services","Estimated actual ",1.6500000000000001E-2,11800]
[null,"KWHI","KESI","Accounting Services","Estimated actual ",1.4E-3,1000]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Year:",2018]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"KWHI","KESI","Board of Directors","Actual cost",3500,3500]
[null,"KWHI","KESI","Streetlight Maintenance","Actual cost",287483.25,287483.25]
[]
[]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"KWHI","KPC","Accounting Services","Estimated actual ",1.8499999999999999E-2,10800]
[null,"KWHI","KESI","Accounting Services","Estimated actual ",1.6999999999999999E-3,1000]
[]
[]
[]
[]
[]
[]
[]
[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,"KWHI","KESI","Board of Directors","Actual cost",3500,3500]
[null,"KWHI","KESI","Streetlight Maintenance","Actual cost",469141.75,469141.75]
[]
[]
[]
[]
[]
[]
[]
[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,"%","$"]
[null,"KWHI","KPC","Accounting Services","Estimated actual ",1.7600000000000001E-2,10800]
[null,"KWHI","KESI","Accounting Services","Estimated actual ",1.6000000000000001E-3,1000]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Year:",2016]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"KWHI","City of Kitchener","Streetlight Maintenance","Actual cost",350052.82,350052.82]
[null,"KWHI","Township of Wilmot","Streetlight Maintenance","Actual cost",12412.3,12412.3]
[]
[]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"KWHI","KPC","Accounting Services","Estimated actual ",1.6500000000000001E-2,10800]
[]
[]
[]
[]
[]
[]
[]
[]
[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,"KWHI","City of Kitchener","Streetlight Maintenance","Actual cost",435603.7,435603.7]
[null,"KWHI","Township of Wilmot","Streetlight Maintenance","Actual cost",12312.59,12312.59]
[]
[]
[]
[]
[]
[]
[]
[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,"%","$"]
[null,"KWHI","KPC","Accounting Services","Estimated actual ",1.67E-2,10800]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Year:",2014]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"KWHI","City of Kitchener","Streetlight Maintenance","Actual cost",355765.6,355765.6]
[null,"KWHI","Township of Wilmot","Streetlight Maintenance","Actual cost",12194.43,12194.43]
[]
[]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"KWHI","KPC","Accounting Services","Estimated actual ",1.4500000000000001E-2,10800]
[]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years. The required information includes:"]
[]
[]
[null,"·         Type of Service:"]
[null,"Services such as billing, accounting, payroll, etc.  The applicant must identify any costs related to the Board of Directors of the parent company that are allocated to the applicant."]
[]
[null,"·         Pricing Methodology:"]
[null,"Pricing Methodology includes approaches such as cost-base, market-base, tendering, etc.  The applicant must provide evidence demonstrating the pricing methodology used.  The applicant must also provide a description of why that pricing methodology was chosen, whether or not it is in conformity with ARC, and why it is appropriate."]
[]
[null,"·         % Allocation:"]
[null,"The applicant must provide the percentage of the costs allocated to the entity for the service being offered.  The Applicant must also provide a description of the allocator and why it is an appropriate allocator."]

{"sheet":"App.2-OA Capital Structure","index":41,"n_rows":69,"n_cols":15,"rows_kept":69,"cut":false,"hidden":false,"merged":[[72,2,72,14],[73,2,73,14],[74,2,74,14],[67,0,67,14],[68,2,68,14],[69,2,69,14],[70,2,70,14],[71,2,71,14],[43,2,43,14],[44,2,44,14],[46,0,46,14],[48,7,48,9],[50,0,51,0],[51,4,51,8],[40,2,40,14],[12,0,12,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14],[39,2,39,14],[33,0,33,14],[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8],[14,7,14,9]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2014]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":118205099.60000001},null,4.8300000000000003E-2,null,null,null,{"$f":"K22*I22","v":5709306.310680001}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":8443221.4000000004},null,2.1100000000000001E-2,null,null,null,{"$f":"K23*I23","v":178151.97154000003}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":126648321.00000001},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.6486666666666669E-2},null,null,null,{"$f":"SUM(O22:O23)","v":5887458.2822200013}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":84432214},null,9.3600000000000003E-2,null,null,null,{"$f":"K27*I27","v":7902855.2303999998}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E28","v":0},null,0,null,null,null,{"$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":84432214},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.3600000000000003E-2},null,null,null,{"$f":"SUM(O27:O28)","v":7902855.2303999998}]
[]
[7,null,"Total",null,1,null,null,null,211080535,null,{"$f":"(K24*E24)+(K29*E29)","v":6.5332000000000001E-2},null,null,null,{"$f":"O24+O29","v":13790313.512620002}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[]
[]
[]
[]
[]
[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:",2020]
[]
["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$65*E56","v":134045952.88000001},null,4.1300000000000003E-2,null,null,null,{"$f":"K56*I56","v":5536097.8539440008}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$65*E57","v":9574710.9199999999},null,2.8199999999999999E-2,null,null,null,{"$f":"K57*I57","v":270006.84794399998}]
[3,null,"Total Debt",null,{"$f":"SUM(E56:E57)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I56:I57)","v":143620663.80000001},null,{"$f":"IF(E58=0,0,SUMPRODUCT(E56:E57,K56:K57)/E58)","v":4.0426666666666666E-2},null,null,null,{"$f":"SUM(O56:O57)","v":5806104.7018880006}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$65*E61","v":95747109.200000003},null,8.9800000000000005E-2,null,null,null,{"$f":"K61*I61","v":8598090.4061600007}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E62","v":0},null,null,null,null,null,{"$f":"K62*I62","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E61:E62)","v":0.4},null,null,null,{"$f":"SUM(I61:I62)","v":95747109.200000003},null,{"$f":"IF(E63=0,0,SUMPRODUCT(E61:E62,K61:K62)/E63)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(O61:O62)","v":8598090.4061600007}]
[]
[7,null,"Total",null,1,null,null,null,239367773,null,{"$f":"(K58*E58)+(K63*E63)","v":6.0176000000000007E-2},null,null,null,{"$f":"O58+O63","v":14404195.108048001}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments","index":42,"n_rows":173,"n_cols":11,"rows_kept":173,"cut":false,"hidden":false,"merged":[[172,1,172,10],[8,0,8,10],[9,0,9,10],[9,11,9,14],[11,0,11,10],[171,1,171,10],[170,1,170,10],[31,0,31,10],[32,0,32,10],[32,11,32,14],[34,0,34,10],[54,0,54,10],[55,0,55,10],[55,11,55,14],[57,0,57,10],[77,0,77,10],[78,0,78,10],[78,11,78,14],[80,0,80,10],[100,0,100,10],[101,0,101,10],[101,11,101,14],[103,0,103,10],[147,0,147,10],[147,11,147,14],[149,0,149,10],[123,0,123,10],[124,0,124,10],[124,11,124,14],[126,0,126,10],[146,0,146,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2014]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Shareholder Loan","City of Kitchener","Affiliated","Fixed Rate","2000-07-01","Open",70997576,4.8800000000000003E-2,{"$f":"H16*I16","v":3464681.7088000001}]
[2,"Shareholder Loan","Township of Wilmot","Affiliated","Fixed Rate","2000-07-01","Open",5964566,4.8800000000000003E-2,{"$f":"H17*I17","v":291070.82080000004}]
[3,"Loan ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-05-01",5.33,6018452.7699999996,4.2799999999999998E-2,288240.11]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H16:H27)","v":82980594.769999996},{"$f":"IF(H29=0,\"\",J29/H29)","v":4.8734196842151654E-2},{"$f":"SUM(J16:J27)","v":4043992.6395999999}]
[]
[]
["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",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,"Shareholder Loan","City of Kitchener","Affiliated","Fixed Rate","2000-07-01","Open",70997576,4.8800000000000003E-2,{"$f":"H39*I39","v":3464681.7088000001}]
[2,"Shareholder Loan","Township of Wilmot","Affiliated","Fixed Rate","2000-07-01","Open",5964566,4.8800000000000003E-2,{"$f":"H40*I40","v":291070.82080000004}]
[3,"Loan ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-05-01",4.33,5025812.16,4.2799999999999998E-2,247080.97]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H39:H50)","v":81987954.159999996},{"$f":"IF(H52=0,\"\",J52/H52)","v":4.8822214685201759E-2},{"$f":"SUM(J39:J50)","v":4002833.4996000002}]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2016]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Shareholder Loan","City of Kitchener","Affiliated","Fixed Rate","2000-07-01","Open",70997576,4.8800000000000003E-2,{"$f":"H62*I62","v":3464681.7088000001}]
[2,"Shareholder Loan","Township of Wilmot","Affiliated","Fixed Rate","2000-07-01","Open",5964566,4.8800000000000003E-2,{"$f":"H63*I63","v":291070.82080000004}]
[3,"Loan ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-05-01",3.33,3990231.94,4.2799999999999998E-2,204141.36]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H62:H73)","v":80952373.939999998},{"$f":"IF(H75=0,\"\",J75/H75)","v":4.8916340520600177E-2},{"$f":"SUM(J62:J73)","v":3959893.8895999999}]
[]
[]
["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",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,"Shareholder Loan","City of Kitchener","Affiliated","Fixed Rate","2000-07-01","Open",70997576,4.8800000000000003E-2,{"$f":"H85*I85","v":3464681.7088000001}]
[2,"Shareholder Loan","Township of Wilmot","Affiliated","Fixed Rate","2000-07-01","Open",5964566,4.8800000000000003E-2,{"$f":"H86*I86","v":291070.82080000004}]
[3,"Loan ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-05-01",2.33,2909854.63,4.2799999999999998E-2,159344.26999999999]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H85:H96)","v":79871996.629999995},{"$f":"IF(H98=0,\"\",J98/H98)","v":4.9017139483019834E-2},{"$f":"SUM(J85:J96)","v":3915096.7996}]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2018]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Shareholder Loan","City of Kitchener","Affiliated","Fixed Rate","2000-07-01","Open",70997576,4.8800000000000003E-2,{"$f":"H108*I108","v":3464681.7088000001}]
[2,"Shareholder Loan","Township of Wilmot","Affiliated","Fixed Rate","2000-07-01","Open",5964566,4.8800000000000003E-2,{"$f":"H109*I109","v":291070.82080000004}]
[3,"Loan ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-05-01",1.33,1782742.41,4.2799999999999998E-2,112609.36]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H108:H119)","v":78744884.409999996},{"$f":"IF(H121=0,\"\",J121/H121)","v":4.9125246910753574E-2},{"$f":"SUM(J108:J119)","v":3868361.8895999999}]
[]
[]
["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,"Shareholder Loan","City of Kitchener","Affiliated","Fixed Rate","2000-07-01","Open",70997576,4.8800000000000003E-2,{"$f":"H131*I131","v":3464681.7088000001}]
[2,"Shareholder Loan","Township of Wilmot","Affiliated","Fixed Rate","2000-07-01","Open",5964566,4.8800000000000003E-2,{"$f":"H132*I132","v":291070.82080000004}]
[3,"Loan ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-05-01",0.33,606873.61,4.2799999999999998E-2,63852.78]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H131:H142)","v":77569015.609999999},{"$f":"IF(H144=0,\"\",J144/H144)","v":4.9241379171345134E-2},{"$f":"SUM(J131:J142)","v":3819605.3095999998}]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2020]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Shareholder Loan","City of Kitchener","Affiliated","Fixed Rate","2000-07-01","Open",70997576,4.1300000000000003E-2,{"$f":"H154*I154","v":2932199.8888000003}]
[2,"Shareholder Loan","Township of Wilmot","Affiliated","Fixed Rate","2000-07-01","Open",5964566,4.1300000000000003E-2,{"$f":"H155*I155","v":246336.57580000002}]
[3,"Loan ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-05-01",0,0,4.2799999999999998E-2,12987.18]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H154:H165)","v":76962142},{"$f":"IF(H167=0,\"\",J167/H167)","v":4.1468747642184917E-2},{"$f":"SUM(J154:J165)","v":3191523.6446000007}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":43,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":false,"merged":[[9,7,9,11],[12,0,12,6],[11,0,11,6],[60,3,61,3],[60,4,61,4],[55,4,56,4],[8,0,8,6],[9,0,9,6],[15,0,15,1],[15,2,15,3],[55,3,56,3]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)",null,"Waterloo North Hydro Inc."]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$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)",1633300,78056762.370000005,-33457632,-1831900,44599130.370000005]
["O/H",1981100,106702310.10999998,-39727540,-1834910,66974770.109999985]
["U/G",1801600,105968836.16,-40367281.5,-1762725,65601554.659999996]
[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,0]
["LV Line # 2 (if applicable) ",null,null,null,null,0]
["TS (owned by host)",83300,5000,227606.22413545701,43316.19,1.142328780523357E-2]
["O/H",1017.7,14.3,227606.22413545701,43316.19,2.6741291541153927E-3]
["U/G",950.3,0.5,227606.22413545701,43316.19,1.0013257646805813E-4]
[]
["(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$56*(F23+B23*E$61)*F34","v":0},{"$f":"(B44-(B$56*C$56*F34*(F23+B23*E59)+B$57*C$57*F34*(F23+B23*E$59)))*E$59/(1-E$59)","v":0},{"$f":"E23*F34","v":0},{"$f":"B23*F34","v":0},{"$f":"SUM(B44:E44)","v":0},{"$f":"IF(E34=0,0,(D44/E34))","v":0}]
["Low Voltage Line",{"$f":"E$56*(F24+B24*E$61)*F35","v":0},{"$f":"(B45-(B$56*C$56*F35*(F24+B24*E60)+B$57*C$57*F35*(F24+B24*E60)))*E$59/(1-E$59)","v":0},{"$f":"E24*F35","v":0},{"$f":"B24*F35","v":0},{"$f":"SUM(B45:E45)","v":0},{"$f":"IF(E35=0,0,(D45/E35))","v":0}]
["LV Line # 2 (if applicable) ",{"$f":"E$56*(F25+B25*E$61)*F36","v":0},{"$f":"(B46-(B$56*C$56*F36*(F25+B25*E61)+B$57*C$57*F36*(F25+B25*E$61)))*E$59/(1-E$59)","v":0},{"$f":"E25*F36","v":0},{"$f":"B25*F36","v":0},{"$f":"SUM(B46:E46)","v":0},{"$f":"IF(E36=0,0,(D46/E36))","v":0}]
["TS (owned by host)",{"$f":"E$56*(F26+B26*E$61)*F37","v":30741.994349278742},{"$f":"(B47-(B$56*C$56*F37*(F26+B26*E62)+B$57*C$57*F37*(F26+B26*E62)))*E$59/(1-E$59)","v":6628.3608171200722},{"$f":"E26*F37","v":-20926.320930407375},{"$f":"B26*F37","v":18657.65597228799},{"$f":"SUM(B47:E47)","v":35101.690208279433},{"$f":"IF(E37=0,0,(F47/E37))","v":0.81035959552951053}]
["O/H",{"$f":"E$56*(F27+B27*E$61)*F38","v":10801.382234670111},{"$f":"(B48-(B$56*C$56*F38*(F27+B27*E63)+B$57*C$57*F38*(F27+B27*E63)))*E$59/(1-E$59)","v":2328.0889587526299},{"$f":"E27*F38","v":-4906.7863261778748},{"$f":"B27*F38","v":5297.7172672180041},{"$f":"SUM(B48:E48)","v":13520.402134462871},{"$f":"IF(E37=0,0,(F48/E37))","v":0.31213276454976463}]
["U/G",396.10145546687664,85.365104263965662,-176.50619585465776,180.39884976485351,485.35921364103797,{"$f":"IF(E37=0,0,(F49/E37))","v":1.1205030120170725E-2}]
["Administration",null,null,null,null,{"$f":"SUM(F47:F49)*0.12+494","v":6386.8941867660005},{"$f":"F50/E37","v":0.14744819862425573}]
["Total",null,null,null,null,{"$f":"SUM(F44:F50)","v":55494.345743149344},{"$f":"SUM(G44:G50)","v":1.2811455888237016}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",0.56000000000000005,4.1300000000000003E-2,"Weighted Average Cost of Capital",{"$f":"IF(B62=0%,0,SUMPRODUCT(B56:B60,C56:C60)/B62)","v":6.0176000000000007E-2}]
["Short-term Debt",0.04,2.8199999999999999E-2]
[]
["Common Equity",0.4,8.9800000000000005E-2,"Tax/PILs Rate",0.26500000000000001]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor",7.4999999999999997E-2]
["Total",{"$f":"SUM(B56:B60)","v":1}]

{"sheet":"App.2-R_Loss Factors","index":44,"n_rows":70,"n_cols":9,"rows_kept":70,"cut":false,"hidden":false,"merged":[[55,2,56,8],[58,2,58,8],[30,2,32,8],[68,2,68,8],[60,2,60,8],[62,2,62,8],[64,2,66,7],[50,2,50,8],[14,2,14,8],[23,2,23,8],[25,2,25,8],[52,2,53,8],[34,2,37,8],[41,2,43,8],[45,2,48,8],[8,1,8,8],[9,1,9,8],[10,1,10,8],[12,1,13,2],[12,3,12,7],[12,8,13,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-R"]
[null,"Loss Factors"]
[]
[]
[null,null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2014},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2015},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2016},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2017},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2018}]
[null,null,"Losses Within Distributor's System"]
[null,"A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",1877766589.4429703,1845370384.1690519,1848013408.4342673,1794135151.8783724,1879671196.1993325,{"$f":"IF(SUM(D16:H16)=0,0,AVERAGE(D16:H16))","v":1848991346.0247989}]
[null,"A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",1867866894.9000001,1835641484.3022499,1838270574.3900001,1784676367.1325696,1869761460.4589002,{"$f":"IF(SUM(D17:H17)=0,0,AVERAGE(D17:H17))","v":1839243356.2367439}]
[null,"B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",63779157.894500002,35958983.5603,29059772.019000001,31592189.6285,33545884.170096003,{"$f":"IF(SUM(D18:H18)=0,0,AVERAGE(D18:H18))","v":38787197.454479203}]
[null,"C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"D17-D18","v":1804087737.0055001},1799682500.7419498,1809210802.3710001,1753084177.5040696,1836215576.2888043,1800456158.7822647]
[null,"D","\"Retail\" kWh delivered by distributor",1817570943.6800003,1785564200.77,1785354632.49,1729388751.3886001,1818689250.98,{"$f":"IF(SUM(D20:H20)=0,0,AVERAGE(D20:H20))","v":1787313555.8617203}]
[null,"E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",63442910.468999997,35769405.710000001,28906567.2128,31425633.769499999,33369028.32,{"$f":"IF(SUM(D21:H21)=0,0,AVERAGE(D21:H21))","v":38582709.096259996}]
[null,"F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"D20-D21","v":1754128033.2110002},1749794795.0599999,1756448065.2772,1697963117.6191001,1785320222.6600001,1748730846.7654603]
[null,"G","Loss Factor in Distributor's system = C / F",{"$f":"IF(D22=0,\"\",D19/D22)","v":1.0284812185020764},1.0285106035420795,1.0300394518556251,1.0324630489985323,1.0285076889752438,1.0295787725781118]
[null,null,"Losses Upstream of Distributor's System"]
[null,"H","Supply Facilities Loss Factor",1.0053000000000001,1.0053000000000001,1.0053000000000001,1.0053000000000001,1.0053000000000001,{"$f":"IF(SUM(D25:H25)=0,0,AVERAGE(D25:H25))","v":1.0053000000000001}]
[null,null,"Total Losses"]
[null,"I","Total Loss Factor = G x H",{"$f":"IF(D23=\"\",\"\",D23*D25)","v":1.0339321689601375},1.0339617097408527,1.0354986609504599,1.0379351031582245,1.0339587797268126,1.035035540072776]
[]
[null,"Notes:"]
[]
[null,"A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded with the host distributor, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
[null,"B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E)."]
[]
[]
[null,"D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
[null,"G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
[null,"H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,null,"If fully embedded within a host distributor, SFLF = loss factor re losses in transformer at grid interface X loss factor re losses in host distributor's system.  If the host distributor is Hydro One Networks Inc., SFLF = 1.0060 X 1.0278 = 1.0340. If partially embedded, SFLF should be calculated as the weighted average of above."]
[]
[]
[]
[null,null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":45,"n_rows":93,"n_cols":8,"rows_kept":93,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[30,0,33,7],[35,0,36,7],[55,2,56,7],[63,2,65,7],[67,0,68,7],[38,1,39,7],[41,1,43,7],[45,1,48,7],[50,1,53,7],[58,2,61,7],[92,0,95,7],[85,1,87,7],[89,1,90,7],[70,1,71,7],[77,1,79,7],[81,1,83,7],[73,1,75,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,null,null,null,0,null,0]
[2010,null,null,null,null,0,null,0]
[2011,null,null,null,null,0,null,0]
[2012,null,null,null,null,0,null,0]
[2013,null,null,null,null,{"$f":"C21-D21-E21","v":0},null,{"$f":"F21-G21","v":0}]
[2014,null,null,null,null,{"$f":"C22-D22-E22","v":0},null,{"$f":"F22-G22","v":0}]
[2015,null,null,null,null,{"$f":"C23-D23-E23","v":0},null,{"$f":"F23-G23","v":0}]
[2016,null,null,null,null,{"$f":"C24-D24-E24","v":0},null,{"$f":"F24-G24","v":0}]
[2017,"(1)",null,null,null,0,null,0]
[]
["Notes:"]
[]
["(1)","For 2017, please indicate whether the amounts provided are on a forecast or actual basis."]
[]
["Some distributors have transferred the cost of stranded meters from Account 1860 - Meters to \"Sub-account Stranded Meter Costs of Account 1555\", while in some cases distributors have left these costs in Account 1860.  Depending on which treatment the applicant has chosen. please provide the information under either of the two scenarios (A and B below), as applicable."]
[]
[]
[]
[]
["Scenario A:  If the stranded meter costs were transferred to \"Sub-account Stranded Meter Costs\" of Account 1555, the above table should be completed and the following information should be provided in Exhibit 9."]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, which were transferred to this sub-account as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not, since transferring the removed stranded meter costs to the sub-account, the recording of depreciation expenses was continued in order to reduce the net book value through accumulated depreciation.  If so, the total depreciation expense amount for the period from the time the costs for the stranded meters were transferred to the sub-account to December 31, 2010 should be provided."]
[]
[]
[]
[]
[null,"If no depreciation expenses were recorded to reduce the net book value of stranded meter costs through accumulated depreciation, the total depreciation expense amount that would have been applicable from the time that the stranded meter costs were transferred to the sub-account of Account 1555 to December 31, 2010 should be provided.  In addition, the following information should be provided:"]
[]
[]
[]
[]
[null,"a)","Whether or not carrying charges were recorded for the stranded meter cost balances in the sub-account, and if so, the total carrying charges recorded to December 31, 2010."]
[]
[]
[null,"b)","The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when the smart meters will have been fully deployed (e.g., as of December 31, 2010).  If the smart meters have been fully deployed, the actual amount should be provided."]
[]
[]
[]
[]
[null,"c)","A description as to how the applicant intends to recover in rates the remaining costs for stranded meters, including the proposed accounting treatment, the proposed disposition period, and the associated bill impacts."]
[]
[]
[]
["Scenario B:  If the stranded meter costs remained recorded in Account 1860, the above table should be completed and the following information should be provided in Exhibit 9:"]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not the recording of depreciation expenses continued in order to reduce the net book value through accumulated depreciation.  If so, provision of the total (cumulative) depreciation expense for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[4,"If no depreciation expenses were recorded to reduce the net book value of stranded meters through accumulated depreciation, the total (cumulative) depreciation expense amount that would have been applicable for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[5,"The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when smart meters will have been fully deployed.  If the smart meters have been fully deployed, please provide the actual amount."]
[]
[]
[]
[6,"A description as to how the applicant intends to recover in rates the costs for stranded meters, including the proposed accounting treatment, the proposed disposition period and the associated bill impacts."]
[]
[]
["Distributors should also provide the Net Book Value per class of meter as of December 31, 2010 as well as the number of meters that were removed / stranded.  In preparing this information, distributors should review the Board's letter of January 16, 2007 Stranded Meter Costs Related to the Installation of Smart Meters which stated that records were to be kept of the type and number of each meter to support the stranded meter costs."]

{"sheet":"App.2-Y_MIFRS Summary Impacts","index":46,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":true,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[36,0,36,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2020},{"$f":"TestYear","v":2020},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2017",null,null,null,null,{"$f":"+D18-E18","v":0}]
["Closing NBV 2018",null,null,null,null,{"$f":"+D19-E19","v":0}]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":0},{"$f":"(E18+E19)/2","v":0},{"$f":"+D20-E20","v":0}]
["Working Capital",null,null,null,null,{"$f":"+D21-E21","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":0},{"$f":"SUM(E20:E21)","v":0},{"$f":"+D22-E22","v":0}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,null,null,0]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,null,null,0]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":0},{"$f":"SUM(E24:E34)","v":0},{"$f":"SUM(F24:F34)","v":0}]
[]
["1.  Applicants must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly, the applicants must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then the comparison in the above table should be between MIFRS and CGAAP before the change in accounting policies. If the applicant changed capitalization and depreciation policies and reflected these changes in a previous rebasing application, the comparison in the above table should be between MIFRS and CGAAP after the change in accounting policies.  "]

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

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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2019-0049"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2017 to December 31, 2017 or April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2012,2013,2014,2015,"2016 3","To December 31, 2016","2017 3","2018 3"]
["Professional accounting fees",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E17:M17)","v":0}]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Associated staff training and development costs",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":0},0,null,{"$f":"SUM(H17:H28)","v":0},null,0,null,0,null,{"$f":"SUM(N17:N28)","v":0}]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[2,"If there were any amounts approved in previous Board approved rates, please state the EB #:"]
[3,"Any forecasted One-time costs past 2015 should be fully explained in the application, since distributors were required to adopt IFRS or an alternative accounting standard by January 1, 2015."]

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["In the green shaded cell (row 18-26) enter the most recent 12-month actual data. If there is a material difference between actual and forecasted consumption data, use forecasted data and provide an explanation",null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null," "]
["Commodity Expense "]
[]
[]
["Step 1:","Allocation of Commodity",null,"2018 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,704744447.81760001,null,null,{"$f":"+D18-F18","v":704744447.81760001},null,null,13440415.4376,{"$f":"SUM(I18:J18)","v":13440415.4376},{"$f":"G18-(I18+J18)","v":691304032.38},{"$f":"+K18/D18","v":1.9071332139219081E-2},{"$f":"+L18/D18","v":0.98092866786078092}]
[null,"General Service < 50 kW",null,249035857.14639997,null,null,{"$f":"+D19-F19","v":249035857.14639997},null,null,37999723.5801,{"$f":"SUM(I19:J19)","v":37999723.5801},211036133.56629997,0.15258735836486878,0.84741264163513119]
[null,"General Service 50 to 2999 kW",null,0,null,null,0,null,0,0,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"General Service 3000-4999 kW",null,850957159.86929989,null,214392509.57190001,636564650.29739988,null,437264469.16052109,74325071.722000018,511589540.88252109,124975109.41487879,0.6011930623641466,0.14686416109839648]
[null,"Unmetered Scattered Load",null,4150690.9641999998,null,null,4150690.9641999998,null,null,null,0,4150690.9641999998,0,1]
[null,"Sentinel Lighting",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Street Lighting ",null,7728656.2564000003,null,null,7728656.2564000003,null,7440589.2519555148,189867.44569999995,7630456.6976555148,98199.55874448549,0.98729409673729918,1.270590326270077E-2]
[null,"Large User",null,33545884.1699,null,33545884.1699,0,null,null,null,null,0]
[null,"other",null,null,null,null,0,null,null,null,null,0]
[null,"TOTAL"," ",{"$f":"SUM(D18:E26)","v":1850162696.2237999},null,{"$f":"SUM(F18:F26)","v":247938393.74180001},1602224302.4819999,null,{"$f":"SUM(I18:I26)","v":444705058.4124766},{"$f":"SUM(J18:J26)","v":125955078.18540002},{"$f":"SUM(K18:K26)","v":570660136.59787667},{"$f":"SUM(L18:L26)","v":1031564165.8841233}]
[null,"%"," ",{"$f":"$D$27/$D$27","v":1},null,null,1,null,{"$f":"$I$27/$G$27","v":0.27755480785279912},{"$f":"$J$27/$G$27","v":7.8612637438018801E-2},null,{"$f":"$L$27/$G$27","v":0.6438325547091821},{"$f":"I28+J28","v":0.3561674452908179},{"$f":"L28","v":0.6438325547091821},{"$f":"M28+N28","v":1}]
[]
[]
["Step 2:","Forecasted Commodity Prices"]
[null," ",null,null,null,null,null,null,"non-RPP"]
["Step 2a:","GA Modifier","($/MWh)",null,null,null,null,null,-41.49,null,"Source:","   Table 1: RPP Prices and GA Modifier: May 1, 2018 to April 30, 2019*"]
[]
["Step 2b:","Forecasted Commodity Prices"," Table 1: Average RPP Supply Cost Summary**",null,null,null,null,null,"non-RPP",null,null,"RPP"]
[null,null,null,null,null,null,null,null,"non GA mod","GA mod"]
[null,"HOEP ($/MWh)","Load-Weighted Price for RPP Consumers",null,null,null,null,null,20.68,{"$f":"+I37","v":20.68}]
[null,"Global Adjustment ($/MWh)","Impact of the Global Adjustment",null,null,null,null,null,102.22,{"$f":"+I38+I33","v":60.73}]
[null,"Adjustments ($/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,{"$f":"SUM(I37:I39)","v":123.9},{"$f":"SUM(J37:J39)","v":82.41},null,{"$f":"J40","v":82.41},null,null,null,null,null,null,null,null,null," "]
[null,"$/kWh",null,null,null,null,null,null,{"$f":"I40/1000","v":0.12390000000000001},{"$f":"J40/1000","v":8.2409999999999997E-2},null,{"$f":"L40/1000","v":8.2409999999999997E-2}]
[null,"Percentage shares (%)","non-RPP (GA mod/non-GA mod), RPP",null,null,null,null,null,{"$f":"I28","v":0.27755480785279912},{"$f":"J28","v":7.8612637438018801E-2},null,{"$f":"L28","v":0.6438325547091821}]
[null,"WEIGHTED AVERAGE PRICE ($/kWh)","(Sum of I43, J43 and L43)",null,null,null,{"$f":"I43+J43+L43","v":9.392574897781264E-2},null,{"$f":"I41*I42","v":3.4389040692961816E-2},{"$f":"J41*J42","v":6.4784674512671295E-3},null,{"$f":"L41*L42","v":5.3058240833583695E-2}]
[]
[]
["Step 3:","Commodity Expense"]
[null,"(volumes for the bridge and test year are loss adjusted)"]
[]
[null,"Class A",null,null,null,2018,null,null,null,null,2019]
[null,"Customer",null,"Revenue","Expense","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount"]
[null,{"$f":"+B20","v":"General Service 50 to 2999 kW"},null,4035,4705,217357401.58219999,504881.69910000003,{"$f":"+I37/1000","v":2.068E-2},26.76,{"$f":"(+F51*H51)+(G51*I51)","v":18005585.332635898},218640421.31389999,507910.98930000002,{"$f":"+I37/1000","v":2.068E-2},26.76,{"$f":"(+K51*M51)+(L51*N51)","v":18113181.986439452}]
[null,{"$f":"+B25","v":"Large User"},null,4010,4705,34401304.216499999,68382.8269,{"$f":"+I37/1000","v":2.068E-2},1.59,{"$f":"(+F52*H52)+(G52*I52)","v":820147.66596821998},35092547,70126.589000000007,{"$f":"+I37/1000","v":2.068E-2},1.59,{"$f":"(+K52*M52)+(L52*N52)","v":837215.14847000001}]
[null,null,null,null,null,{"$f":"+F51+F52","v":251758705.79869998},{"$f":"+G51+G52","v":573264.52600000007},null,null,{"$f":"+J51+J52","v":18825732.998604119},null,null,null,null,{"$f":"+O51+O52","v":18950397.134909451}]
[]
[null,"Class B",null,null,null,2018,null,null,null,null,2019]
[null,"Customer",null,"Revenue","Expense"," "]
[null,"Class Name","UoM","USA #","USA #","Volume","rate ($/kWh):",null,null,"Amount","Volume","rate ($/kWh):",null,null,"Amount"]
[null,{"$f":"B18","v":"Residential"},"kWh",4006,4705,679614341.43620002,{"$f":"+G43","v":9.392574897781264E-2},null,null,{"$f":"F58*G58","v":63833286.035457976},683644407.26999998,{"$f":"+G43","v":9.392574897781264E-2},null,null,{"$f":"ROUND(K58*L58,0)","v":64211813}]
[null,"General Service < 50 kW","kWh",4010,4705,238122799.84979999,{"$f":"+$G$58","v":9.392574897781264E-2},null,null,22365862.324586235,237199238.54530001,{"$f":"L58","v":9.392574897781264E-2},null,null,22279116]
[null,"General Service 50 to 2999 kW","kWh",4035,4705,null,{"$f":"+$G$58","v":9.392574897781264E-2},null,null,0,null,{"$f":"L59","v":9.392574897781264E-2},null,null,0]
[null,"General Service 3000-4999 kW","kWh",4010,4705,602475419.87730002,9.392574897781264E-2,null,null,56587955.052697554,585702450.73650002,9.392574897781264E-2,null,null,55012541]
[null,"Unmetered Scattered Load","kWh",4025,4705,4234881.3870000001,9.392574897781264E-2,null,null,397764.40610617306,4319662.3794,9.392574897781264E-2,null,null,405728]
[null,"Sentinel Lighting","kWh",4025,4705,null,9.392574897781264E-2,null,null,0,null,9.392574897781264E-2,null,null,0]
[null,"Street Lighting ","kWh",4025,4705,7646176.3585000001,9.392574897781264E-2,null,null,718172.84128855658,7563243.4494000003,9.392574897781264E-2,null,null,710383]
[null,"Large User","kWh",4025,4705,null,9.392574897781264E-2,null,null,0,null,9.392574897781264E-2,null,null,0]
[null,"other","kWh",4025,4705,null,9.392574897781264E-2,null,null,0,null,9.392574897781264E-2,null,null,0]
[null,"TOTAL",null,null,null,{"$f":"SUM(F58:F66)","v":1532093618.9088001},null,null,null,{"$f":"SUM(J58:J66)","v":143903040.66013652},{"$f":"SUM(K58:K66)","v":1518429002.3806},null,null,null,{"$f":"SUM(O58:O66)","v":142619581}]
[]
[]
[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":679614341.43620002},{"$f":"+J73/F73","v":9.392574897781264E-2},null,null,{"$f":"+J58","v":63833286.035457976},{"$f":"+K58","v":683644407.26999998},{"$f":"+O73/K73","v":9.3925748996349284E-2},null,null,{"$f":"+O58","v":64211813}]
[null,"General Service < 50 kW","kWh",4010,4705,{"$f":"+F59","v":238122799.84979999},9.392574897781264E-2,null,null,{"$f":"+J59","v":22365862.324586235},{"$f":"+K59","v":237199238.54530001},9.3925748398830389E-2,null,null,{"$f":"+O59","v":22279116}]
[null,"General Service 50 to 2999 kW","kWh",4035,4705,{"$f":"+F60+F51","v":217357401.58219999},8.2838611437055509E-2,null,null,{"$f":"+J60+J51","v":18005585.332635898},{"$f":"+K60+K51","v":218640421.31389999},8.2844617100488141E-2,null,null,{"$f":"+O60+O51","v":18113181.986439452}]
[null,"General Service 3000-4999 kW","kWh",4010,4705,{"$f":"+F61+F52","v":636876724.09380007},9.0140054655554705E-2,null,null,{"$f":"+J61+J52","v":57408102.718665771},{"$f":"+K61+K52","v":620794997.73650002},8.9964893969999016E-2,null,null,{"$f":"+O61+O52","v":55849756.148469999}]
[null,"Unmetered Scattered Load","kWh",4025,4705,4234881.3870000001,9.392574897781264E-2,null,null,{"$f":"+J62","v":397764.40610617306},{"$f":"+K62","v":4319662.3794},9.3925859098357475E-2,null,null,405728]
[null,"Sentinel Lighting","kWh",4025,4705,0,{"$error":"#DIV/0!"},null,null,{"$f":"+J63","v":0},0,{"$error":"#DIV/0!"},null,null,0]
[null,"Street Lighting ","kWh",4025,4705,7646176.3585000001,9.392574897781264E-2,null,null,{"$f":"+J64","v":718172.84128855658},7563243.4494000003,9.3925708560439816E-2,null,null,710383]
[null,"Large User","kWh",4025,4705,{"$f":"+F65+F52","v":34401304.216499999},2.3840598042641947E-2,null,null,{"$f":"+J65+J52","v":820147.66596821998},{"$f":"+K65+K52","v":35092547},2.3857349210645782E-2,null,null,{"$f":"+O65+O52","v":837215.14847000001}]
[null,"other","kWh",4025,4705,0,0,null,null,{"$f":"+J66","v":0},0,{"$error":"#DIV/0!"},null,null,0]
[null,"TOTAL",null,null,null,{"$f":"SUM(F73:F81)","v":1818253628.9240003},null,null,null,{"$f":"SUM(J73:J81)","v":163548921.32470882},{"$f":"SUM(K73:K81)","v":1807254517.6945},null,null,null,{"$f":"SUM(O73:O81)","v":162407193.28337947}]
[]
["*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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