{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["App.2-BA_Fixed Asset Cont","App.2-EC_1576 (2013) - 1 Year","App.2-EC_1576 (2013) - 2 Year"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":14,"defined_names":279,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"App.2-BA_Fixed Asset Cont","index":0,"n_rows":1146,"n_cols":13,"rows_kept":1146,"cut":false,"hidden":false,"merged":[[1087,0,1087,12],[1088,0,1088,12],[1093,3,1093,6],[1139,2,1139,8],[1140,2,1140,8],[1028,0,1028,12],[1029,0,1029,12],[1034,3,1034,6],[1080,2,1080,8],[1081,2,1081,8],[615,0,615,12],[616,0,616,12],[621,3,621,6],[667,2,667,8],[668,2,668,8],[556,0,556,12],[557,0,557,12],[562,3,562,6],[608,2,608,8],[609,2,609,8],[142,0,142,12],[82,0,82,12],[83,0,83,12],[88,3,88,6],[134,2,134,8],[135,2,135,8],[79,1,80,12],[70,1,71,12],[73,1,73,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[57,2,57,8],[58,2,58,8],[67,1,68,12],[143,0,143,12],[148,3,148,6],[194,2,194,8],[195,2,195,8],[202,0,202,12],[201,0,201,12],[203,0,203,12],[208,3,208,6],[254,2,254,8],[255,2,255,8],[261,0,261,12],[262,0,262,12],[267,3,267,6],[313,2,313,8],[314,2,314,8],[320,0,320,12],[321,0,321,12],[326,3,326,6],[372,2,372,8],[373,2,373,8],[379,0,379,12],[380,0,380,12],[385,3,385,6],[431,2,431,8],[432,2,432,8],[439,0,439,12],[550,2,550,8],[438,0,438,12],[444,3,444,6],[490,2,490,8],[497,0,497,12],[503,3,503,6],[549,2,549,8],[491,2,491,8],[498,0,498,12],[674,0,674,12],[675,0,675,12],[680,3,680,6],[726,2,726,8],[727,2,727,8],[733,0,733,12],[734,0,734,12],[739,3,739,6],[785,2,785,8],[786,2,786,8],[792,0,792,12],[793,0,793,12],[798,3,798,6],[844,2,844,8],[845,2,845,8],[851,0,851,12],[852,0,852,12],[857,3,857,6],[903,2,903,8],[904,2,904,8],[910,0,910,12],[911,0,911,12],[916,3,916,6],[962,2,962,8],[963,2,963,8],[969,0,969,12],[970,0,970,12],[975,3,975,6],[1021,2,1021,8],[1022,2,1022,8]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2021-0050"]
[null,null,null,null,null,null,null,null,null,null,null,"Appendix:","H-1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2021-08-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2010]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",102818,60657,-25073,{"$f":"D14+E14+F14","v":138402},null,-43546,-32696,25073,{"$f":"I14+J14+K14","v":-51169},{"$f":"G14+L14","v":87233}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",37750,2532,null,{"$f":"D15+E15+F15","v":40282},null,-31241,-3077,null,{"$f":"I15+J15+K15","v":-34318},{"$f":"G15+L15","v":5964}]
["N/A",1805,"Land",74127,null,null,{"$f":"D16+E16+F16","v":74127},null,null,null,null,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":74127}]
[47,1808,"Buildings",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3727428,82027,null,3809455,null,-2092870,-100855,null,-2193725,1615730]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,null,null,0,null,null,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",12671355,879428,-972915,{"$f":"D23+E23+F23","v":12577868},null,-5525246,-527052,597625,-5454673,7123195]
[47,1840,"Underground Conduit",4837412,154797,-73040,4919169,null,-2143535,-198920,73040,-2269415,2649754]
[47,1845,"Underground Conductors & Devices",null,null,null,0,null,null,null,null,0,0]
[47,1850,"Line Transformers",4187294,19676,-275113,3931857,null,-2713263,-164476,275113,-2602626,1329231]
[47,1855,"Services (Overhead & Underground)",1803920,45923,-96069,1753774,null,-990142,-73992,96069,-968065,785709]
[47,1860,"Meters",766981,19699,-294124,492556,null,-508371,-29467,212006,-325832,166724]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",135692,null,null,135692,null,null,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1478406,38472,-1595,1515283,null,-744442,-33286,1595,-776133,739150]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",47085,11905,-5795,53195,null,-23075,-5898,5795,-23178,30017]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,null,null,0,null,null,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",51070,45267,-11732,84605,null,-23663,-19266,11732,-31197,53408]
[10,1930,"Transportation Equipment",1829020,82119,-57739,1853400,null,-1097355,-178219,57738,-1217836,635564]
[8,1935,"Stores Equipment",29000,null,-29000,0,null,-26100,-2900,29000,0,0]
[8,1940,"Tools, Shop & Garage Equipment",207916,27414,-4611,230719,null,-84040,-23533,4611,-102962,127757]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisory Equipment",1754609,null,null,1754609,null,-1587775,-21429,null,-1609204,145405]
[47,1985,"Miscellaneous Fixed Assets",12584,null,-3576,9008,null,-8902,-966,3576,-6292,2716]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-411379,null,null,-411379,null,77938,16455,null,94393,-316986]
[47,2440,"Deferred Revenue5",null,null,null,0,null,null,null,null,null,0]
[null,null,"Work in Progress",null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D14:D53)","v":33343088},{"$f":"SUM(E14:E53)","v":1469916},{"$f":"SUM(F14:F53)","v":-1850382},{"$f":"SUM(G14:G53)","v":32962622},null,{"$f":"SUM(I14:I53)","v":-17565628},{"$f":"SUM(J14:J53)","v":-1399577},{"$f":"SUM(K14:K53)","v":1392973},{"$f":"SUM(L14:L53)","v":-17572232},{"$f":"SUM(M14:M53)","v":15390390}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D55+E55+F55","v":0},null,null,null,null,{"$f":"I55+J55+K55","v":0},{"$f":"G55+L55","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D49-D53","v":-12584},{"$f":"-E49-E53","v":0},3576,-9008,null,{"$f":"-I49","v":8902},{"$f":"-J49","v":966},-3576,6292,-2716]
[null,null,"Total PP&E",{"$f":"SUM(D54:D56)","v":33330504},{"$f":"SUM(E54:E56)","v":1469916},-1846806,32953614,null,{"$f":"SUM(I54:I56)","v":-17556726},-1398611,1389397,-17565940,15387674]
[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,{"$f":"J57+J58","v":-1398611}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J59-K62-K63","v":-1398611}]
[]
["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 below)."]
[]
[]
[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 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,"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."]
[]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2011]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G14","v":138402},83213,-14540,{"$f":"D91+E91+F91","v":207075},null,{"$f":"L14","v":-51169},-44323,14540,{"$f":"I91+J91+K91","v":-80952},{"$f":"G91+L91","v":126123}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",{"$f":"G15","v":40282},null,null,{"$f":"D92+E92+F92","v":40282},null,{"$f":"L15","v":-34318},-2977,null,{"$f":"I92+J92+K92","v":-37295},{"$f":"G92+L92","v":2987}]
["N/A",1805,"Land",74127,70010,null,{"$f":"D93+E93+F93","v":144137},null,0,null,null,{"$f":"I93+J93+K93","v":0},{"$f":"G93+L93","v":144137}]
[47,1808,"Buildings",0,null,null,{"$f":"D94+E94+F94","v":0},null,0,null,null,{"$f":"I94+J94+K94","v":0},{"$f":"G94+L94","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3809455,107559,-21221,3895793,null,-2193725,-111687,21221,-2284191,1611602]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0,null,null,0,null,0,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",12577868,1179828,-264266,13493430,null,-5454673,-546299,264266,-5736706,7756724]
[47,1840,"Underground Conduit",4919169,112850,-50577,4981442,null,-2269415,-166901,50577,-2385739,2595703]
[47,1845,"Underground Conductors & Devices",0,null,null,0,null,0,null,null,0,0]
[47,1850,"Line Transformers",3931857,58560,-252773,3737644,null,-2602626,-156346,252773,-2506199,1231445]
[47,1855,"Services (Overhead & Underground)",1753774,92041,-90822,1754993,null,-968065,-73830,90822,-951073,803920]
[47,1860,"Meters",492556,68668,-292850,268374,null,-325832,-21109,208284,-138657,129717]
[47,1860,"Meters (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1515283,42543,null,1557826,null,-776133,-35204,null,-811337,746489]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",53195,null,-2536,50659,null,-23178,-5321,2536,-25963,24696]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",84605,76524,-12636,148493,null,-31197,-32225,12636,-50786,97707]
[10,1930,"Transportation Equipment",1853400,43866,-25496,1871770,null,-1217836,-158677,25496,-1351017,520753]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",230719,57469,-2436,285752,null,-102962,-28820,2436,-129346,156406]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1754609,null,null,1754609,null,-1609204,-20773,null,{"$f":"I125+J125+K125","v":-1629977},124632]
[47,1985,"Miscellaneous Fixed Assets",9008,null,-3168,5840,null,-6292,-901,3169,-4024,1816]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-411379,-93570,null,-504949,null,94393,20193,null,114586,-390363]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,0]
[null,null,"Work in Progress",0,null,null,{"$f":"D130+E130+F130","v":0},null,0,null,null,{"$f":"I130+J130+K130","v":0},{"$f":"G130+L130","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D91:D130)","v":32962622},{"$f":"SUM(E91:E130)","v":1899561},{"$f":"SUM(F91:F130)","v":-1033321},{"$f":"SUM(G91:G130)","v":33828862},null,{"$f":"SUM(I91:I130)","v":-17572232},{"$f":"SUM(J91:J130)","v":-1385200},{"$f":"SUM(K91:K130)","v":948756},{"$f":"SUM(L91:L130)","v":-18008676},{"$f":"SUM(M91:M130)","v":15820186}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D132+E132+F132","v":0},null,null,null,null,{"$f":"I132+J132+K132","v":0},{"$f":"G132+L132","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D126-D130","v":-9008},{"$f":"-E126-E130","v":0},3168,{"$f":"D133+E133+F133","v":-5840},null,{"$f":"-I126","v":6292},{"$f":"-J126","v":901},-3169,4024,-1816]
[null,null,"Total PP&E",{"$f":"SUM(D131:D133)","v":32953614},{"$f":"SUM(E131:E133)","v":1899561},-1030153,33823022,null,{"$f":"SUM(I131:I133)","v":-17565940},-1384299,945587,-18004652,15818370]
[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,{"$f":"J134+J135","v":-1384299}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J136-K139-K140","v":-1384299}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2012]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G91","v":207075},101736,-10611,{"$f":"D151+E151+F151","v":298200},null,{"$f":"L91","v":-80952},-64483,10611,{"$f":"I151+J151+K151","v":-134824},{"$f":"G151+L151","v":163376}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",{"$f":"G92","v":40282},1695,null,{"$f":"D152+E152+F152","v":41977},null,{"$f":"L92","v":-37295},-2043,null,{"$f":"I152+J152+K152","v":-39338},{"$f":"G152+L152","v":2639}]
["N/A",1805,"Land",144137,null,null,{"$f":"D153+E153+F153","v":144137},null,0,null,null,{"$f":"I153+J153+K153","v":0},{"$f":"G153+L153","v":144137}]
[47,1808,"Buildings",0,null,null,{"$f":"D154+E154+F154","v":0},null,0,null,null,{"$f":"I154+J154+K154","v":0},{"$f":"G154+L154","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3895793,152775,null,4048568,null,-2284191,-109098,null,-2393289,1655279]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0,null,null,0,null,0,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",13493430,1223389,-337438,14379381,null,-5736706,-564199,337438,-5963467,8415914]
[47,1840,"Underground Conduit",4981442,292831,-167692,5106581,null,-2385739,-204344,167692,-2422391,2684190]
[47,1845,"Underground Conductors & Devices",0,null,null,0,null,0,null,null,0,0]
[47,1850,"Line Transformers",3737644,141332,-387459,3491517,null,-2506199,-149546,387459,-2268286,1223231]
[47,1855,"Services (Overhead & Underground)",1754993,119677,-111338,1763332,null,-951073,-72591,111338,-912326,851006]
[47,1860,"Meters",268374,46042,-16724,297692,null,-138657,-11079,16724,-133012,164680]
[47,1860,"Meters (Smart Meters)",0,2288157,null,2288157,null,0,-261335,null,-261335,2026822]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1557826,71321,null,1629147,null,-811337,-36933,null,-848270,780877]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",50659,13798,-6218,58239,null,-25963,-5757,6218,-25502,32737]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",148493,95485,-6774,237204,null,-50786,-42419,6774,-86431,150773]
[10,1930,"Transportation Equipment",1871770,15120,null,1886890,null,-1351017,-140173,null,-1491190,395700]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",285752,16072,-30577,271247,null,-129346,-29380,30577,-128149,143098]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1754609,59348,null,1813957,null,-1629977,-23739,null,{"$f":"I185+J185+K185","v":-1653716},160241]
[47,1985,"Miscellaneous Fixed Assets",5840,null,-620,5220,null,-4024,-584,619,{"$f":"I186+J186+K186","v":-3989},1231]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-504949,-26240,null,-531189,null,114586,20723,null,135309,-395880]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G189+L189","v":0}]
[null,null,"Work in Progress",0,26783,null,{"$f":"D190+E190+F190","v":26783},null,0,null,null,{"$f":"I190+J190+K190","v":0},{"$f":"G190+L190","v":26783}]
[null,null,"Sub-Total",{"$f":"SUM(D151:D190)","v":33828862},{"$f":"SUM(E151:E190)","v":4639321},{"$f":"SUM(F151:F190)","v":-1075451},{"$f":"SUM(G151:G190)","v":37392732},null,{"$f":"SUM(I151:I190)","v":-18008676},{"$f":"SUM(J151:J190)","v":-1696980},{"$f":"SUM(K151:K190)","v":1075450},{"$f":"SUM(L151:L190)","v":-18630206},{"$f":"SUM(M151:M190)","v":18762526}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D192+E192+F192","v":0},null,null,null,null,{"$f":"I192+J192+K192","v":0},{"$f":"G192+L192","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D186-D190","v":-5840},{"$f":"-E186-E190","v":-26783},620,{"$f":"D193+E193+F193","v":-32003},null,{"$f":"-I186","v":4024},{"$f":"-J186","v":584},-619,3989,-28014]
[null,null,"Total PP&E",{"$f":"SUM(D191:D193)","v":33823022},{"$f":"SUM(E191:E193)","v":4612538},-1074831,37360729,null,{"$f":"SUM(I191:I193)","v":-18004652},-1696396,1074831,-18626217,18734512]
[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,{"$f":"J194+J195","v":-1696396}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J196-K199-K200","v":-1696396}]
["ORILLIA POWER DISTRIBUTION CORPORATION"]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G151","v":298200},35029,-52594,{"$f":"D211+E211+F211","v":280635},null,{"$f":"L151","v":-134824},-63143,52594,{"$f":"I211+J211+K211","v":-145373},{"$f":"G211+L211","v":135262}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",{"$f":"G152","v":41977},null,null,{"$f":"D212+E212+F212","v":41977},null,{"$f":"L152","v":-39338},-945,null,{"$f":"I212+J212+K212","v":-40283},{"$f":"G212+L212","v":1694}]
["N/A",1805,"Land",144137,null,null,{"$f":"D213+E213+F213","v":144137},null,0,null,null,{"$f":"I213+J213+K213","v":0},{"$f":"G213+L213","v":144137}]
[47,1808,"Buildings",0,null,null,{"$f":"D214+E214+F214","v":0},null,0,null,null,{"$f":"I214+J214+K214","v":0},{"$f":"G214+L214","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4048568,78328,null,4126896,null,-2393289,-115821,null,-2509110,1617786]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,null,null,0,null,null,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",{"$f":"G160","v":14379381},{"$f":"1525238+882440","v":2407678},{"$f":"-89219-91847","v":-181066},16605993,null,{"$f":"L160","v":-5963467},{"$f":"-239917-383407","v":-623324},{"$f":"53611+54903","v":108514},-6478277,10127716]
[47,1840,"Underground Conduit",{"$f":"G161","v":5106581},{"$f":"11621+34689","v":46310},null,5152891,null,{"$f":"L161","v":-2422391},-204417,null,-2626808,2526083]
[47,1845,"Underground Conductors & Devices",null,null,null,0,null,null,null,null,0,0]
[47,1850,"Line Transformers",3491517,357105,-4960,3843662,null,-2268286,-144675,4266,-2408695,1434967]
[47,1855,"Services (Overhead & Underground)",1763332,29982,null,1793314,null,-912326,-71130,null,-983456,809858]
[47,1860,"Meters",297692,20197,-8703,309186,null,-133012,-11735,8703,-136044,173142]
[47,1860,"Meters (Smart Meters)",2288157,41852,null,2330009,null,-261335,-153939,null,-415274,1914735]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1629147,66434,null,1695581,null,-848270,-40037,null,-888307,807274]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",58239,7955,-2083,64111,null,-25502,-6220,2083,-29639,34472]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",237204,10736,-19928,228012,null,-86431,-48514,19928,-115017,112995]
[10,1930,"Transportation Equipment",1886890,508335,-287468,2107757,null,-1491190,{"$f":"-31995-128073","v":-160068},287468,-1363790,743967]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",271247,30957,-25269,276935,null,-128149,-28673,25269,-131553,145382]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1653716,-26707,null,{"$f":"I245+J245+K245","v":-1680423},133534]
[47,1985,"Miscellaneous Fixed Assets",5220,null,null,5220,null,-3989,-520,null,{"$f":"I246+J246+K246","v":-4509},711]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-531189,-816630,null,-1347819,null,135309,37580,null,172889,-1174930]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G249+L249","v":0}]
[null,null,"Work in Progress",26783,null,-26783,0,null,0,null,null,{"$f":"I250+J250+K250","v":0},{"$f":"G250+L250","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D211:D250)","v":37392732},{"$f":"SUM(E211:E250)","v":2824268},{"$f":"SUM(F211:F250)","v":-608854},{"$f":"SUM(G211:G250)","v":39608146},null,{"$f":"SUM(I211:I250)","v":-18630206},{"$f":"SUM(J211:J250)","v":-1662288},{"$f":"SUM(K211:K250)","v":508825},{"$f":"SUM(L211:L250)","v":-19783669},{"$f":"SUM(M211:M250)","v":19824477}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D252+E252+F252","v":0},null,null,null,null,{"$f":"I252+J252+K252","v":0},{"$f":"G252+L252","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D246-D250","v":-32003},{"$f":"-E246-E250","v":0},26783,{"$f":"D253+E253+F253","v":-5220},null,{"$f":"-I246","v":3989},{"$f":"-J246","v":520},0,4509,-711]
[null,null,"Total PP&E",{"$f":"SUM(D251:D253)","v":37360729},{"$f":"SUM(E251:E253)","v":2824268},-582071,39602926,null,{"$f":"SUM(I251:I253)","v":-18626217},-1661768,508825,-19779160,19823766]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J254+J255","v":-1661768}]
[]
[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,{"$f":"J256-K259-K260","v":-1661768}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G151","v":298200},35029,-52594,{"$f":"D270+E270+F270","v":280635},null,{"$f":"L151","v":-134824},-63150,52594,{"$f":"I270+J270+K270","v":-145380},{"$f":"G270+L270","v":135255}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",41977,null,null,{"$f":"D271+E271+F271","v":41977},null,-39338,-946,null,{"$f":"I271+J271+K271","v":-40284},{"$f":"G271+L271","v":1693}]
["N/A",1805,"Land",144137,null,null,{"$f":"D272+E272+F272","v":144137},null,0,null,null,{"$f":"I272+J272+K272","v":0},{"$f":"G272+L272","v":144137}]
[47,1808,"Buildings",0,null,null,{"$f":"D273+E273+F273","v":0},null,0,null,null,{"$f":"I273+J273+K273","v":0},{"$f":"G273+L273","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4048568,78328,null,4126896,null,-2393289,-106608,null,-2499897,1626999]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",7085382,1525238,-89219,8521401,null,-2938475,-128389,53611,-3013253,5508148]
[47,1835,"Overhead Conductors & Devices",{"$f":"G160-7085382","v":7293999},882440,-91847,8084592,null,{"$f":"L160+2938475","v":-3024992},-97337,54903,-3067426,5017166]
[47,1840,"Underground Conduit",{"$f":"G161-3306802","v":1799779},11621,null,1811400,null,{"$f":"L161+1568636","v":-853755},-18950,null,-872705,938695]
[47,1845,"Underground Conductors & Devices",3306802,34689,null,3341491,null,-1568636,-60987,null,-1629623,1711868]
[47,1850,"Line Transformers",{"$f":"G163","v":3491517},357105,-4960,3843662,null,{"$f":"L163","v":-2268286},-60521,4266,-2324541,1519121]
[47,1855,"Services (Overhead & Underground)",1763332,29982,null,1793314,null,-912326,-24292,null,-936618,856696]
[47,1860,"Meters",297692,20197,-8703,309186,null,-133012,-11728,8703,-136037,173149]
[47,1860,"Meters (Smart Meters)",2288157,41852,null,2330009,null,-261335,-153902,null,-415237,1914772]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1629147,66434,null,1695581,null,-848270,-40500,null,-888770,806811]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",58239,7955,-2083,64111,null,-25502,-6224,2083,-29643,34468]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",237204,10736,-19928,228012,null,-86431,-48521,19928,-115024,112988]
[10,1930,"Transportation Equipment",1886890,508335,-287468,2107757,null,-1491190,-162543,287468,-1366265,741492]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",271247,30957,-25269,276935,null,-128149,-28676,25269,-131556,145379]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1653716,-26694,null,{"$f":"I304+J304+K304","v":-1680410},133547]
[47,1985,"Miscellaneous Fixed Assets",5220,null,null,5220,null,-3989,-506,null,{"$f":"I305+J305+K305","v":-4495},725]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-531189,-816630,null,-1347819,null,135309,20366,null,155675,-1192144]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G308+L308","v":0}]
[null,null,"Work in Progress",26783,null,-26783,0,null,0,null,null,{"$f":"I309+J309+K309","v":0},{"$f":"G309+L309","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D270:D309)","v":37392732},{"$f":"SUM(E270:E309)","v":2824268},{"$f":"SUM(F270:F309)","v":-608854},{"$f":"SUM(G270:G309)","v":39608146},null,{"$f":"SUM(I270:I309)","v":-18630206},{"$f":"SUM(J270:J309)","v":-1020108},{"$f":"SUM(K270:K309)","v":508825},{"$f":"SUM(L270:L309)","v":-19141489},{"$f":"SUM(M270:M309)","v":20466657}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D311+E311+F311","v":0},null,null,null,null,{"$f":"I311+J311+K311","v":0},{"$f":"G311+L311","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D305-D309","v":-32003},{"$f":"-E305-E309","v":0},26783,{"$f":"D312+E312+F312","v":-5220},null,{"$f":"-I305","v":3989},{"$f":"-J305","v":506},0,4495,-725]
[null,null,"Total PP&E",{"$f":"SUM(D310:D312)","v":37360729},{"$f":"SUM(E310:E312)","v":2824268},-582071,39602926,null,{"$f":"SUM(I310:I312)","v":-18626217},-1019602,508825,-19136994,20465932]
[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,{"$f":"J313+J314","v":-1019602}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J315-K318-K319","v":-1019602}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ",2014,"without change in policies"]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G211","v":280635},70455,-60656,{"$f":"D329+E329+F329","v":290434},null,{"$f":"L211","v":-145373},-63173,60656,{"$f":"I329+J329+K329","v":-147890},{"$f":"G329+L329","v":142544}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",41977,4199,null,{"$f":"D330+E330+F330","v":46176},null,-40283,-1265,null,{"$f":"I330+J330+K330","v":-41548},{"$f":"G330+L330","v":4628}]
["N/A",1805,"Land",144137,null,null,{"$f":"D331+E331+F331","v":144137},null,0,null,null,{"$f":"I331+J331+K331","v":0},{"$f":"G331+L331","v":144137}]
[47,1808,"Buildings",0,null,null,{"$f":"D332+E332+F332","v":0},null,0,null,null,{"$f":"I332+J332+K332","v":0},{"$f":"G332+L332","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4126896,267362,null,4394258,null,-2509110,-117371,null,-2626481,1767777]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0,840061,-35763,804298,null,0,null,27893,27893,832191]
[47,1835,"Overhead Conductors & Devices",16605993,388030,-36817,16957206,null,-6478277,{"$f":"-232407-447683","v":-680090},28544,-7129823,9827383]
[47,1840,"Underground Conduit",5152891,386153,null,5539044,null,-2626808,-223404,null,-2850212,2688832]
[47,1845,"Underground Conductors & Devices",0,641305,null,641305,null,0,null,null,0,641305]
[47,1850,"Line Transformers",3843662,219742,null,4063404,null,-2408695,-139495,null,-2548190,1515214]
[47,1855,"Services (Overhead & Underground)",1793314,253873,null,2047187,null,-983456,-71500,null,-1054956,992231]
[47,1860,"Meters",309186,7835,-23172,293849,null,-136044,-11947,23172,-124819,169030]
[47,1860,"Meters (Smart Meters)",2330009,15445,null,2345454,null,-415274,-155849,null,-571123,1774331]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1695581,66391,null,1761972,null,-888307,-43365,null,-931672,830300]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",64111,1043,-3220,61934,null,-29639,-6463,3221,-32881,29053]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",228012,24868,-45267,207613,null,-115017,-48089,45267,-117839,89774]
[10,1930,"Transportation Equipment",2107757,46252,null,2154009,null,-1363790,{"$f":"-40393-139974","v":-180367},null,-1544157,609852]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",276935,32176,-20490,288621,null,-131553,-29302,20490,-140365,148256]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1680423,-26707,null,{"$f":"I363+J363+K363","v":-1707130},106827]
[47,1985,"Miscellaneous Fixed Assets",5220,null,-3484,1736,null,-4509,-360,3484,{"$f":"I364+J364+K364","v":-1385},351]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-1347819,-1073760,null,-2421579,null,172889,66032,null,{"$f":"I366+J366+K366","v":238921},-2182658]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G367+L367","v":0}]
[null,null,"Work in Progress",0,null,null,0,null,0,null,null,{"$f":"I368+J368+K368","v":0},{"$f":"G368+L368","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D329:D368)","v":39608146},{"$f":"SUM(E329:E368)","v":2191430},{"$f":"SUM(F329:F368)","v":-228869},{"$f":"SUM(G329:G368)","v":41570707},null,{"$f":"SUM(I329:I368)","v":-19783669},{"$f":"SUM(J329:J368)","v":-1732715},{"$f":"SUM(K329:K368)","v":212727},{"$f":"SUM(L329:L368)","v":-21303657},{"$f":"SUM(M329:M368)","v":20267050}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D370+E370+F370","v":0},null,null,null,null,{"$f":"I370+J370+K370","v":0},{"$f":"G370+L370","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D364-D368","v":-5220},{"$f":"-E364-E368","v":0},3484,{"$f":"D371+E371+F371","v":-1736},null,{"$f":"-I364","v":4509},{"$f":"-J364","v":360},-3484,1385,-351]
[null,null,"Total PP&E",{"$f":"SUM(D369:D371)","v":39602926},{"$f":"SUM(E369:E371)","v":2191430},-225385,41568971,null,{"$f":"SUM(I369:I371)","v":-19779160},-1732355,209243,-21302272,20266699]
[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,{"$f":"J372+J373","v":-1732355}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J374-K377-K378","v":-1732355}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G270","v":280635},70455,-60656,{"$f":"D388+E388+F388","v":290434},null,{"$f":"L270","v":-145380},-63180,60656,{"$f":"I388+J388+K388","v":-147904},{"$f":"G388+L388","v":142530}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",41977,4199,null,{"$f":"D389+E389+F389","v":46176},null,-40284,-1265,null,{"$f":"I389+J389+K389","v":-41549},{"$f":"G389+L389","v":4627}]
["N/A",1805,"Land",144137,null,null,{"$f":"D390+E390+F390","v":144137},null,0,null,null,{"$f":"I390+J390+K390","v":0},{"$f":"G390+L390","v":144137}]
[47,1808,"Buildings",0,null,null,{"$f":"D391+E391+F391","v":0},null,0,null,null,{"$f":"I391+J391+K391","v":0},{"$f":"G391+L391","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4126896,267362,null,4394258,null,-2499897,-106298,null,-2606195,1788063]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",8521401,840061,-35763,9325699,null,-3013253,-153477,27893,-3138837,6186862]
[47,1835,"Overhead Conductors & Devices",8084592,388030,-36817,8435805,null,-3067426,-108634,28544,-3147516,5288289]
[47,1840,"Underground Conduit",1811400,386153,null,2197553,null,-872705,-21864,null,-894569,1302984]
[47,1845,"Underground Conductors & Devices",3341491,641305,null,3982796,null,-1629623,-70246,null,-1699869,2282927]
[47,1850,"Line Transformers",3843662,219742,null,4063404,null,-2324541,-68322,null,-2392863,1670541]
[47,1855,"Services (Overhead & Underground)",1793314,253873,null,2047187,null,-936618,-27465,null,-964083,1083104]
[47,1860,"Meters",309186,7835,-23172,293849,null,-136037,-11941,23172,-124806,169043]
[47,1860,"Meters (Smart Meters)",2330009,15445,null,2345454,null,-415237,-155804,null,-571041,1774413]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1695581,66391,null,1761972,null,-888770,-45101,null,-933871,828101]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",64111,1043,-3220,61934,null,-29643,-6463,3221,-32885,29049]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",228012,24868,-45267,207613,null,-115024,-48095,45267,-117852,89761]
[10,1930,"Transportation Equipment",2107757,46252,null,2154009,null,-1366265,-185431,null,-1551696,602313]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",276935,32176,-20490,288621,null,-131556,-29304,20490,-140370,148251]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1680410,-26695,null,{"$f":"I422+J422+K422","v":-1707105},106852]
[47,1985,"Miscellaneous Fixed Assets",5220,null,-3484,1736,null,-4495,-375,3484,{"$f":"I423+J423+K423","v":-1386},350]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-1347819,-1073760,null,-2421579,null,155675,43125,null,198800,-2222779]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G426+L426","v":0}]
[null,null,"Work in Progress",0,null,null,0,null,0,null,null,{"$f":"I427+J427+K427","v":0},{"$f":"G427+L427","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D388:D427)","v":39608146},{"$f":"SUM(E388:E427)","v":2191430},{"$f":"SUM(F388:F427)","v":-228869},{"$f":"SUM(G388:G427)","v":41570707},null,{"$f":"SUM(I388:I427)","v":-19141489},{"$f":"SUM(J388:J427)","v":-1086835},{"$f":"SUM(K388:K427)","v":212727},{"$f":"SUM(L388:L427)","v":-20015597},{"$f":"SUM(M388:M427)","v":21555110}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D429+E429+F429","v":0},null,null,null,null,{"$f":"I429+J429+K429","v":0},{"$f":"G429+L429","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D423-D427","v":-5220},{"$f":"-E423-E427","v":0},3484,{"$f":"D430+E430+F430","v":-1736},null,{"$f":"-I423","v":4495},{"$f":"-J423","v":375},-3484,1386,-350]
[null,null,"Total PP&E",{"$f":"SUM(D428:D430)","v":39602926},{"$f":"SUM(E428:E430)","v":2191430},-225385,41568971,null,{"$f":"SUM(I428:I430)","v":-19136994},-1086460,209243,-20014211,21554760]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J431+J432","v":-1086460}]
[]
[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,{"$f":"J433-K436-K437","v":-1086460}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ",2015,"without change in policies"]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G329","v":290434},33410,-33285,{"$f":"D447+E447+F447","v":290559},null,{"$f":"L329","v":-147890},-61428,33285,{"$f":"I447+J447+K447","v":-176033},{"$f":"G447+L447","v":114526}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",46176,8492,null,{"$f":"D448+E448+F448","v":54668},null,-41548,-2028,null,{"$f":"I448+J448+K448","v":-43576},{"$f":"G448+L448","v":11092}]
["N/A",1805,"Land",144137,7248,null,{"$f":"D449+E449+F449","v":151385},null,0,null,null,{"$f":"I449+J449+K449","v":0},{"$f":"G449+L449","v":151385}]
[47,1808,"Buildings",0,null,null,{"$f":"D450+E450+F450","v":0},null,0,null,null,{"$f":"I450+J450+K450","v":0},{"$f":"G450+L450","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4394258,null,null,4394258,null,-2626481,-122671.16,null,-2749152.16,1645105.8399999999]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",804298,976526,-52164,1728660,null,27893,null,3086,30979,1759639]
[47,1835,"Overhead Conductors & Devices",{"$f":"G338","v":16957206},469995,-30630,17396571,null,-7129823,{"$f":"-238159-476103+1","v":-714261},1478,-7842606,9553965]
[47,1840,"Underground Conduit",{"$f":"G339","v":5539044},80997,null,5620041,null,-2850212,-246395,null,-3096607,2523434]
[47,1845,"Underground Conductors & Devices",{"$f":"G340","v":641305},143101,-115,784291,null,0,null,115,115,784406]
[47,1850,"Line Transformers",4063404,197455,-739,4260120,null,-2548190,-130823,134,-2678879,1581241]
[47,1855,"Services (Overhead & Underground)",2047187,82168,null,2129355,null,-1054956,-74451,null,-1129407,999948]
[47,1860,"Meters",293849,null,-861,292988,null,-124819,-11405,861,-135363,157625]
[47,1860,"Meters (Smart Meters)",2345454,7103,null,2352557,null,-571123,-156364,null,-727487,1625070]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1761972,115630,null,1877602,null,-931672,-48333,null,-980005,897597]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",61934,12839,-3403,71370,null,-32881,-6839,3403,-36317,35053]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",207613,46116,-30610,223119,null,-117839,-46134,30610,-133363,89756]
[10,1930,"Transportation Equipment",2154009,null,null,2154009,null,-1544157,-168568,null,-1712725,441284]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",288621,65419,-4893,349147,null,-140365,-32136,4893,-167608,181539]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1707130,-26707,null,{"$f":"I481+J481+K481","v":-1733837},80120]
[47,1985,"Miscellaneous Fixed Assets",1736,null,null,1736,null,-1385,-174,null,{"$f":"I482+J482+K482","v":-1559},177]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-2421579,-134720,null,-2556299,null,238921,108915,null,{"$f":"I484+J484+K484","v":347836},-2208463]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G485+L485","v":0}]
[null,null,"Work in Progress",0,64510,null,64510,null,0,null,null,{"$f":"I486+J486+K486","v":0},{"$f":"G486+L486","v":64510}]
[null,null,"Sub-Total",{"$f":"SUM(D447:D486)","v":41570707},{"$f":"SUM(E447:E486)","v":2176289},{"$f":"SUM(F447:F486)","v":-156700},{"$f":"SUM(G447:G486)","v":43590296},null,{"$f":"SUM(I447:I486)","v":-21303657},{"$f":"SUM(J447:J486)","v":-1739802.1600000001},{"$f":"SUM(K447:K486)","v":77865},{"$f":"SUM(L447:L486)","v":-22965594.16},{"$f":"SUM(M447:M486)","v":20624701.84}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D488+E488+F488","v":0},null,null,null,null,{"$f":"I488+J488+K488","v":0},{"$f":"G488+L488","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D482-D486","v":-1736},{"$f":"-E482-E486","v":-64510},0,{"$f":"D489+E489+F489","v":-66246},null,{"$f":"-I482","v":1385},{"$f":"-J482","v":174},0,1559,-64687]
[null,null,"Total PP&E",{"$f":"SUM(D487:D489)","v":41568971},{"$f":"SUM(E487:E489)","v":2111779},-156700,43524050,null,{"$f":"SUM(I487:I489)","v":-21302272},-1739628.1600000001,77865,-22964035.16,20560014.84]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J490+J491","v":-1739628.1600000001}]
[]
[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,{"$f":"J492-K495-K496","v":-1739628.1600000001}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G388","v":290434},33410,-33285,{"$f":"D506+E506+F506","v":290559},null,{"$f":"L388","v":-147904},-61435,33285,{"$f":"I506+J506+K506","v":-176054},{"$f":"G506+L506","v":114505}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",46176,8492,null,{"$f":"D507+E507+F507","v":54668},null,-41549,-1179,null,{"$f":"I507+J507+K507","v":-42728},{"$f":"G507+L507","v":11940}]
["N/A",1805,"Land",144137,7248,null,{"$f":"D508+E508+F508","v":151385},null,0,null,null,{"$f":"I508+J508+K508","v":0},{"$f":"G508+L508","v":151385}]
[47,1808,"Buildings",0,null,null,{"$f":"D509+E509+F509","v":0},null,0,null,null,{"$f":"I509+J509+K509","v":0},{"$f":"G509+L509","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4394258,null,null,4394258,null,-2606195,{"$f":"-9792.92-13250.03-82108.1-4188.07","v":-109339.12},null,-2715534.12,1678723.88]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",9325699,976526,-52164,10250061,null,-3138837,{"$f":"-62044.53-111312.23","v":-173356.76},3086,-3309107.76,6940953.2400000002]
[47,1835,"Overhead Conductors & Devices",8435805,469995,-30630,8875170,null,-3147516,{"$f":"-1962.97-19027.47-10039.68-54640.49-30942.97-1","v":-116614.58},1478,-3262652.58,5612517.4199999999]
[47,1840,"Underground Conduit",2197553,80997,null,2278550,null,-894569,-25317,null,-919886,1358664]
[47,1845,"Underground Conductors & Devices",3982796,143101,-115,4125782,null,-1699869,{"$f":"-74334.73-6312.47","v":-80647.199999999997},115,-1780401.2,2345380.7999999998]
[47,1850,"Line Transformers",4063404,197455,-739,4260120,null,-2392863,{"$f":"-65338.72-8857.92","v":-74196.639999999999},134,-2466925.64,1793194.3599999999]
[47,1855,"Services (Overhead & Underground)",2047187,82168,null,2129355,null,-964083,-31180,null,-995263,1134092]
[47,1860,"Meters",293849,null,-861,292988,null,-124806,-11399,861,-135344,157644]
[47,1860,"Meters (Smart Meters)",2345454,7103,null,2352557,null,-571041,-156314,null,-727355,1625202]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1761972,{"$f":"106630+9000","v":115630},null,1877602,null,-933871,-50549,null,-984420,893182]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",61934,12839,-3403,71370,null,-32885,-6835,3403,-36317,35053]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",207613,46116,-30610,223119,null,-117852,-46140,30610,-133382,89737]
[10,1930,"Transportation Equipment",2154009,null,null,2154009,null,-1551696,{"$f":"-151675.95-11354.44-8268.18","v":-171298.57},null,-1722994.57,431014.42999999993]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",288621,65419,-4893,349147,null,-140370,-32120,4893,-167597,181550]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1707105,-26695,null,{"$f":"I540+J540+K540","v":-1733800},80157]
[47,1985,"Miscellaneous Fixed Assets",1736,null,null,1736,null,-1386,-174,null,{"$f":"I541+J541+K541","v":-1560},176]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-2421579,-134720,null,-2556299,null,198800,58488,null,257288,-2299011]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G544+L544","v":0}]
[null,null,"Work in Progress",0,64510,null,64510,null,0,null,null,{"$f":"I545+J545+K545","v":0},{"$f":"G545+L545","v":64510}]
[null,null,"Sub-Total",{"$f":"SUM(D506:D545)","v":41570707},{"$f":"SUM(E506:E545)","v":2176289},{"$f":"SUM(F506:F545)","v":-156700},{"$f":"SUM(G506:G545)","v":43590296},null,{"$f":"SUM(I506:I545)","v":-20015597},{"$f":"SUM(J506:J545)","v":-1116301.8700000001},{"$f":"SUM(K506:K545)","v":77865},{"$f":"SUM(L506:L545)","v":-21054033.870000001},{"$f":"SUM(M506:M545)","v":22536262.129999999}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D547+E547+F547","v":0},null,null,null,null,{"$f":"I547+J547+K547","v":0},{"$f":"G547+L547","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D541-D545","v":-1736},{"$f":"-E541-E545","v":-64510},0,{"$f":"D548+E548+F548","v":-66246},null,{"$f":"-I541","v":1386},{"$f":"-J541","v":174},0,1560,-64686]
[null,null,"Total PP&E",{"$f":"SUM(D546:D548)","v":41568971},{"$f":"SUM(E546:E548)","v":2111779},-156700,43524050,null,{"$f":"SUM(I546:I548)","v":-20014211},-1116127.8700000001,77865,-21052473.870000001,22471576.129999999]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J549+J550","v":-1116127.8700000001}]
[]
[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,{"$f":"J551-K554-K555","v":-1116127.8700000001}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G447","v":290559},null,-32234,{"$f":"D565+E565+F565","v":258325},null,{"$f":"L447","v":-176033},-41678,32234,{"$f":"I565+J565+K565","v":-185477},{"$f":"G565+L565","v":72848}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",54668,5590,-506,{"$f":"D566+E566+F566","v":59752},null,-43576,-3436,506,{"$f":"I566+J566+K566","v":-46506},{"$f":"G566+L566","v":13246}]
["N/A",1805,"Land",151385,null,null,{"$f":"D567+E567+F567","v":151385},null,0,null,null,{"$f":"I567+J567+K567","v":0},{"$f":"G567+L567","v":151385}]
[47,1808,"Buildings",0,null,null,{"$f":"D568+E568+F568","v":0},null,0,null,null,{"$f":"I568+J568+K568","v":0},{"$f":"G568+L568","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4394258,2818926,-7240,7205944,null,-2749152.16,-164069,1975,-2911246.16,4294697.84]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",1728660,987433,-34821,2681272,null,30979,null,3057,34036,2715308]
[47,1835,"Overhead Conductors & Devices",{"$f":"G456","v":17396571},598251,-26346,17968476,null,-7842606,{"$f":"-277538.24-480912.64-1","v":-758451.88},1872,-8599185.8800000008,9369290.1199999992]
[47,1840,"Underground Conduit",{"$f":"G457","v":5620041},174585,null,5794626,null,-3096607,-252945,null,-3349552,2445074]
[47,1845,"Underground Conductors & Devices",{"$f":"G458","v":784291},303479,null,1087770,null,115,null,null,115,1087885]
[47,1850,"Line Transformers",{"$f":"G459","v":4260120},361784,-17925,4603979,null,-2678879,-132637,2151,-2809365,1794614]
[47,1855,"Services (Overhead & Underground)",2129355,275959,null,2405314,null,-1129407,-78399,null,-1207806,1197508]
[47,1860,"Meters",292988,null,-1399,291589,null,-135363,-12209,1399,-146173,145416]
[47,1860,"Meters (Smart Meters)",2352557,54627,null,2407184,null,-727487,-156364,null,-883851,1523333]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1877602,null,null,1877602,null,-980005,-51657,null,-1031662,845940]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",71370,null,-954,70416,null,-36317,-5775,954,-41138,29278]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",223119,3253,-7925,218447,null,-133363,-34181,7925,-159619,58828]
[10,1930,"Transportation Equipment",2154009,null,-12154,2141855,null,-1712725,{"$f":"-19821.67-79614.2","v":-99435.87},12154,-1800006.87,341848.12999999989]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",349147,22300,-11212,360235,null,-167608,-34076,11212,-190472,169763]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1733837,-26707,null,{"$f":"I599+J599+K599","v":-1760544},53413]
[47,1985,"Miscellaneous Fixed Assets",1736,null,-523,1213,null,-1559,-177,523,{"$f":"I600+J600+K600","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-2556299,-396371,null,-2952670,null,347836,110180,null,{"$f":"I602+J602+K602","v":458016},-2494654]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G603+L603","v":0}]
[null,null,"Work in Progress",64510,-41711,null,22799,null,0,null,null,{"$f":"I604+J604+K604","v":0},{"$f":"G604+L604","v":22799}]
[null,null,"Sub-Total",{"$f":"SUM(D565:D604)","v":43590296},{"$f":"SUM(E565:E604)","v":5168105},{"$f":"SUM(F565:F604)","v":-153239},{"$f":"SUM(G565:G604)","v":48605162},null,{"$f":"SUM(I565:I604)","v":-22965594.16},{"$f":"SUM(J565:J604)","v":-1742017.75},{"$f":"SUM(K565:K604)","v":75962},{"$f":"SUM(L565:L604)","v":-24631649.91},{"$f":"SUM(M565:M604)","v":23973512.09}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D606+E606+F606","v":0},null,null,null,null,{"$f":"I606+J606+K606","v":0},{"$f":"G606+L606","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D600-D604","v":-66246},{"$f":"-E600-E604","v":41711},523,{"$f":"D607+E607+F607","v":-24012},null,{"$f":"-I600","v":1559},{"$f":"-J600","v":177},-523,1213,-22799]
[null,null,"Total PP&E",{"$f":"SUM(D605:D607)","v":43524050},{"$f":"SUM(E605:E607)","v":5209816},-152716,48581150,null,{"$f":"SUM(I605:I607)","v":-22964035.16},-1741840.75,75439,-24630436.91,23950713.09]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J608+J609","v":-1741840.75}]
[]
[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,{"$f":"J610-K613-K614","v":-1741840.75}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G506","v":290559},null,-32234,{"$f":"D624+E624+F624","v":258325},null,{"$f":"L506","v":-176054},-41686,32234,{"$f":"I624+J624+K624","v":-185506},{"$f":"G624+L624","v":72819}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",54668,5590,-506,{"$f":"D625+E625+F625","v":59752},null,-42728,-1180,506,{"$f":"I625+J625+K625","v":-43402},{"$f":"G625+L625","v":16350}]
["N/A",1805,"Land",151385,null,null,{"$f":"D626+E626+F626","v":151385},null,0,null,null,{"$f":"I626+J626+K626","v":0},{"$f":"G626+L626","v":151385}]
[47,1808,"Buildings",0,null,null,{"$f":"D627+E627+F627","v":0},null,0,null,null,{"$f":"I627+J627+K627","v":0},{"$f":"G627+L627","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",4394258,2818926,-7240,7205944,null,-2715534.12,{"$f":"-18930.32-16041.99-97988.39-12003.46","v":-144964.16},1975,-2858523.2800000003,4347420.72]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",10250061,987433,-34821,11202673,null,-3309107.76,{"$f":"-80663.8-113460.1","v":-194123.90000000002},3057,-3500174.6599999997,7702498.3399999999]
[47,1835,"Overhead Conductors & Devices",8875170,598251,-26346,9447075,null,-3262652.58,{"$f":"-6166.92-19013.04-14114.64-55131.67-32036.85+2","v":-126461.12},1872,-3387241.7,6059833.2999999998]
[47,1840,"Underground Conduit",2278550,174585,null,2453135,null,-919886,-27523,null,-947409,1505726]
[47,1845,"Underground Conductors & Devices",4125782,303479,null,4429261,null,-1780401.2,{"$f":"-80144.32-6329.76","v":-86474.08},null,-1866875.28,2562385.7199999997]
[47,1850,"Line Transformers",4260120,361784,-17925,4603979,null,-2466925.64,{"$f":"-71976.63-10189.71","v":-82166.34},2151,-2546940.98,2057038.02]
[47,1855,"Services (Overhead & Underground)",2129355,275959,null,2405314,null,-995263,-35262,null,-1030525,1374789]
[47,1860,"Meters",292988,null,-1399,291589,null,-135344,-12959,1399,-146904,144685]
[47,1860,"Meters (Smart Meters)",2352557,54627,null,2407184,null,-727355,-156742,null,-884097,1523087]
["N/A",1905,"Land",135692,null,null,135692,null,{"$f":"L522","v":0},null,null,0,135692]
[47,1908,"Buildings & Fixtures",1877602,null,null,1877602,null,-984420,-53561,null,-1037981,839621]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",71370,null,-954,70416,null,-36317,-5788,954,-41151,29265]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",223119,3253,-7925,218447,null,-133382,-34226,7925,-159683,58764]
[10,1930,"Transportation Equipment",2154009,null,-12154,2141855,null,-1722994.57,{"$f":"-91566.81-4720.3-8290.84","v":-104577.95},12154,-1815418.52,326436.47999999998]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",349147,22300,-11212,360235,null,-167597,-34140.449999999997,11212,-190525.45,169709.55]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,null,1813957,null,-1733800,-26768,null,{"$f":"I658+J658+K658","v":-1760568},53389]
[47,1985,"Miscellaneous Fixed Assets",1736,null,-523,1213,null,-1560,{"$f":"-175-1","v":-176},523,{"$f":"I659+J659+K659","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-2556299,-396371,null,-2952670,null,257288,65438,null,322726,-2629944]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G662+L662","v":0}]
[null,null,"Work in Progress",64510,-41711,null,22799,null,0,null,null,{"$f":"I663+J663+K663","v":0},{"$f":"G663+L663","v":22799}]
[null,null,"Sub-Total",{"$f":"SUM(D624:D663)","v":43590296},{"$f":"SUM(E624:E663)","v":5168105},{"$f":"SUM(F624:F663)","v":-153239},{"$f":"SUM(G624:G663)","v":48605162},null,{"$f":"SUM(I624:I663)","v":-21054033.870000001},{"$f":"SUM(J624:J663)","v":-1103341},{"$f":"SUM(K624:K663)","v":75962},{"$f":"SUM(L624:L663)","v":-22081412.869999997},{"$f":"SUM(M624:M663)","v":26523749.129999999}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D665+E665+F665","v":0},null,null,null,null,{"$f":"I665+J665+K665","v":0},{"$f":"G665+L665","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D659-D663","v":-66246},{"$f":"-E659-E663","v":41711},523,{"$f":"D666+E666+F666","v":-24012},null,{"$f":"-I659","v":1560},{"$f":"-J659","v":176},-523,1213,-22799]
[null,null,"Total PP&E",{"$f":"SUM(D664:D666)","v":43524050},{"$f":"SUM(E664:E666)","v":5209816},-152716,48581150,null,{"$f":"SUM(I664:I666)","v":-21052473.870000001},-1103165,75439,-22080199.869999997,26500950.129999999]
[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,{"$f":"J667+J668","v":-1103165}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J669-K672-K673","v":-1103165}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G565","v":258325},2923,-26077,{"$f":"D683+E683+F683","v":235171},null,{"$f":"L565","v":-185477},-31797,26077,{"$f":"I683+J683+K683","v":-191197},{"$f":"G683+L683","v":43974}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",59752,5764,null,{"$f":"D684+E684+F684","v":65516},null,-46506,-4402,null,{"$f":"I684+J684+K684","v":-50908},{"$f":"G684+L684","v":14608}]
["N/A",1805,"Land",151385,null,-20733,{"$f":"D685+E685+F685","v":130652},null,0,null,null,{"$f":"I685+J685+K685","v":0},{"$f":"G685+L685","v":130652}]
[47,1808,"Buildings",0,null,null,{"$f":"D686+E686+F686","v":0},null,0,null,null,{"$f":"I686+J686+K686","v":0},{"$f":"G686+L686","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",7205944,644217,null,7850161,null,-2911246.16,{"$f":"-5452.2-201651.42-287.79","v":-207391.41000000003},null,-3118637.5700000003,4731523.43]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",2681272,734181,-55990,3359463,null,34036,null,5693,39729,3399192]
[47,1835,"Overhead Conductors & Devices",{"$f":"G574","v":17968476},473076,-14681,18426871,null,-8599185.8800000008,{"$f":"-317756.62-480398.26+0.5","v":-798154.38},1495,-9395845.2600000016,9031025.7399999984]
[47,1840,"Underground Conduit",{"$f":"G575","v":5794626},453641,null,6248267,null,-3349552,-275236,null,-3624788,2623479]
[47,1845,"Underground Conductors & Devices",{"$f":"G576","v":1087770},244608,null,1332378,null,115,null,null,115,1332493]
[47,1850,"Line Transformers",{"$f":"G577","v":4603979},463334,-52368,5014945,null,-2809365,-142746,11159,-2940952,2073993]
[47,1855,"Services (Overhead & Underground)",2405314,397222,null,2802536,null,-1207806,-89134,null,-1296940,1505596]
[47,1860,"Meters",291589,2066,-2330,291325,null,-146173,-10691,2330,-154534,136791]
[47,1860,"Meters (Smart Meters)",2407184,78053,null,2485237,null,-883851,-162607,null,-1046458,1438779]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1877602,6171,-3148,1880625,null,-1031662,-50644,3148,-1079158,801467]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",70416,3294,-649,73061,null,-41138,-5626,649,-46115,26946]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",218447,18677,-55738,181386,null,-159619,-26826,55738,-130707,50679]
[10,1930,"Transportation Equipment",2141855,9466,null,2151321,null,-1800006.87,{"$f":"-18309.67-47276.54-600","v":-66186.209999999992},null,-1866193.08,285127.91999999993]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",360235,35588,-15536,380287,null,-190472,-33236,15536,-208172,172115]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,-83100,1730857,null,-1760544,-26708,83100,{"$f":"I717+J717+K717","v":-1704152},26705]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I718+J718+K718","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-2952670,-349120,null,-3301790,null,458016,125090,null,{"$f":"I720+J720+K720","v":583106},-2718684]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G721+L721","v":0}]
[null,null,"Work in Progress",22799,-22799,null,0,null,0,null,null,{"$f":"I722+J722+K722","v":0},{"$f":"G722+L722","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D683:D722)","v":48605162},{"$f":"SUM(E683:E722)","v":3200362},{"$f":"SUM(F683:F722)","v":-330350},{"$f":"SUM(G683:G722)","v":51475174},null,{"$f":"SUM(I683:I722)","v":-24631649.91},{"$f":"SUM(J683:J722)","v":-1806295},{"$f":"SUM(K683:K722)","v":204925},{"$f":"SUM(L683:L722)","v":-26233019.910000004},{"$f":"SUM(M683:M722)","v":25242154.089999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D724+E724+F724","v":0},null,null,null,null,{"$f":"I724+J724+K724","v":0},{"$f":"G724+L724","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D718-D722","v":-24012},{"$f":"-E718-E722","v":22799},0,{"$f":"D725+E725+F725","v":-1213},null,{"$f":"-I718","v":1213},{"$f":"-J718","v":0},0,1213,0]
[null,null,"Total PP&E",{"$f":"SUM(D723:D725)","v":48581150},{"$f":"SUM(E723:E725)","v":3223161},-330350,51473961,null,{"$f":"SUM(I723:I725)","v":-24630436.91},-1806295,204925,-26231806.910000004,25242154.089999996]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J726+J727","v":-1806295}]
[]
[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,{"$f":"J728-K731-K732","v":-1806295}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G624","v":258325},2923,-26077,{"$f":"D742+E742+F742","v":235171},null,{"$f":"L624","v":-185506},-31767,26077,{"$f":"I742+J742+K742","v":-191196},{"$f":"G742+L742","v":43975}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",59752,5764,null,{"$f":"D743+E743+F743","v":65516},null,-43402,-1008,null,{"$f":"I743+J743+K743","v":-44410},{"$f":"G743+L743","v":21106}]
["N/A",1805,"Land",151385,null,-20733,{"$f":"D744+E744+F744","v":130652},null,0,null,null,{"$f":"I744+J744+K744","v":0},{"$f":"G744+L744","v":130652}]
[47,1808,"Buildings",0,null,null,{"$f":"D745+E745+F745","v":0},null,0,null,null,{"$f":"I745+J745+K745","v":0},{"$f":"G745+L745","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",7205944,644217,null,7850161,null,-2858523.2800000003,{"$f":"-27865.51-24177.42-109418.57-20242.44","v":-181703.94},null,-3040227.22,4809933.7799999993]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",11202673,734181,-55990,11880864,null,-3500174.6599999997,{"$f":"-98743.21-112894.84","v":-211638.05},5693,-3706119.7099999995,8174744.290000001]
[47,1835,"Overhead Conductors & Devices",9447075,473076,-14681,9905470,null,-3387241.7,{"$f":"-10916.74-18733.11-19288.67-54817.87-32012.43","v":-135768.82},1495,-3521515.52,6383954.4800000004]
[47,1840,"Underground Conduit",2453135,453641,null,2906776,null,-947409,-32675,null,-980084,1926692]
[47,1845,"Underground Conductors & Devices",4429261,244608,null,4673869,null,-1866875.28,{"$f":"-86762.91-6312.45","v":-93075.36},null,-1959950.6400000001,2713918.36]
[47,1850,"Line Transformers",4603979,463334,-52368,5014945,null,-2546940.98,{"$f":"-79161.78-12484.61","v":-91646.39},11159,-2627428.37,2387516.63]
[47,1855,"Services (Overhead & Underground)",2405314,397222,null,2802536,null,-1030525,-42627,null,-1073152,1729384]
[47,1860,"Meters",291589,2066,-2330,291325,null,-146904,-10686,2330,-155260,136065]
[47,1860,"Meters (Smart Meters)",2407184,78053,null,2485237,null,-884097,-162555,null,-1046652,1438585]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1877602,6171,-3148,1880625,null,-1037981,-52675,3148,-1087508,793117]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",70416,3294,-649,73061,null,-41151,-5622,649,-46124,26937]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",218447,18677,-55738,181386,null,-159683,-26763,55738,-130708,50678]
[10,1930,"Transportation Equipment",2141855,9466,null,2151321,null,-1815418.52,{"$f":"-59001.25-4707.4-8568.19","v":-72276.84},null,-1887695.36,263625.6399999999]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",360235,35588,-15536,380287,null,-190525.45,-33219,15536,-208208.45,172078.55]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1813957,null,-83100,1730857,null,-1760568,-26695,83100,{"$f":"I776+J776+K776","v":-1704163},26694]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I777+J777+K777","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-2952670,-349120,null,-3301790,null,322726,75220,null,397946,-2903844]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G780+L780","v":0}]
[null,null,"Work in Progress",22799,-22799,null,0,null,0,null,null,{"$f":"I781+J781+K781","v":0},{"$f":"G781+L781","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D742:D781)","v":48605162},{"$f":"SUM(E742:E781)","v":3200362},{"$f":"SUM(F742:F781)","v":-330350},{"$f":"SUM(G742:G781)","v":51475174},null,{"$f":"SUM(I742:I781)","v":-22081412.869999997},{"$f":"SUM(J742:J781)","v":-1137181.4000000001},{"$f":"SUM(K742:K781)","v":204925},{"$f":"SUM(L742:L781)","v":-23013669.27},{"$f":"SUM(M742:M781)","v":28461504.73}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D783+E783+F783","v":0},null,null,null,null,{"$f":"I783+J783+K783","v":0},{"$f":"G783+L783","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D777-D781","v":-24012},{"$f":"-E777-E781","v":22799},0,{"$f":"D784+E784+F784","v":-1213},null,{"$f":"-I777","v":1213},{"$f":"-J777","v":0},0,1213,0]
[null,null,"Total PP&E",{"$f":"SUM(D782:D784)","v":48581150},{"$f":"SUM(E782:E784)","v":3223161},-330350,51473961,null,{"$f":"SUM(I782:I784)","v":-22080199.869999997},-1137181.4000000001,204925,-23012456.27,28461504.73]
[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,{"$f":"J785+J786","v":-1137181.4000000001}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J787-K790-K791","v":-1137181.4000000001}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ",2018]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G683","v":235171},7930,-31527,{"$f":"D801+E801+F801","v":211574},null,{"$f":"L683","v":-191197},-25654,31527,{"$f":"I801+J801+K801","v":-185324},{"$f":"G801+L801","v":26250}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",65516,11123,null,{"$f":"D802+E802+F802","v":76639},null,-50908,-4223,null,{"$f":"I802+J802+K802","v":-55131},{"$f":"G802+L802","v":21508}]
["N/A",1805,"Land",130652,null,null,{"$f":"D803+E803+F803","v":130652},null,0,null,null,{"$f":"I803+J803+K803","v":0},{"$f":"G803+L803","v":130652}]
[47,1808,"Buildings",0,null,null,{"$f":"D804+E804+F804","v":0},null,0,null,null,{"$f":"I804+J804+K804","v":0},{"$f":"G804+L804","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",7850161,155492,null,8005653,null,-3118637.5700000003,{"$f":"-10815.48-207364.03-570.88","v":-218750.39},null,-3337387.9600000004,4668265.0399999991]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",3359463,681759,-36670,4004552,null,39729,null,4492,44221,4048773]
[47,1835,"Overhead Conductors & Devices",{"$f":"G692","v":18426871},328534,-31074,18724331,null,-9395845.2600000016,{"$f":"-336266.75-479341.51+1.56","v":-815606.7},3637,-10207814.960000001,8516516.0399999991]
[47,1840,"Underground Conduit",{"$f":"G693","v":6248267},173818,null,6422085,null,-3624788,-294708,null,-3919496,2502589]
[47,1845,"Underground Conductors & Devices",{"$f":"G694","v":1332378},253586,null,1585964,null,115,null,null,115,1586079]
[47,1850,"Line Transformers",{"$f":"G695","v":5014945},190291,-4215,5201021,null,-2940952,-149557,3594,-3086915,2114106]
[47,1855,"Services (Overhead & Underground)",2802536,180038,null,2982574,null,-1296940,-97511,null,-1394451,1588123]
[47,1860,"Meters",291325,null,-2746,288579,null,-154534,-10150,2746,-161938,126641]
[47,1860,"Meters (Smart Meters)",2485237,137444,null,2622681,null,-1046458,-169790,null,-1216248,1406433]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1880625,29413,null,1910038,null,-1079158,-51312,null,-1130470,779568]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",73061,7065,-2715,77411,null,-46115,-5980,2715,-49380,28031]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",181386,38388,-9662,210112,null,-130707,-23495,9662,-144540,65572]
[10,1930,"Transportation Equipment",2151321,4208,null,2155529,null,-1866193.08,{"$f":"-13024.04-47493.17-1410.39","v":-61927.6},null,-1928120.6800000002,227408.31999999983]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",380287,62954,-11949,431292,null,-208172,-34277,11949,-230500,200792]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1730857,null,null,1730857,null,-1704152,-5935,null,{"$f":"I835+J835+K835","v":-1710087},20770]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I836+J836+K836","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-3301790,-171780,null,-3473570,null,583106,135508,null,{"$f":"I838+J838+K838","v":718614},-2754956]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G839+L839","v":0}]
[null,null,"Work in Progress",0,114789,null,114789,null,0,null,null,{"$f":"I840+J840+K840","v":0},{"$f":"G840+L840","v":114789}]
[null,null,"Sub-Total",{"$f":"SUM(D801:D840)","v":51475174},{"$f":"SUM(E801:E840)","v":2205052},{"$f":"SUM(F801:F840)","v":-130558},{"$f":"SUM(G801:G840)","v":53549668},null,{"$f":"SUM(I801:I840)","v":-26233019.910000004},{"$f":"SUM(J801:J840)","v":-1833368.69},{"$f":"SUM(K801:K840)","v":70322},{"$f":"SUM(L801:L840)","v":-27996066.600000001},{"$f":"SUM(M801:M840)","v":25553601.399999999}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D842+E842+F842","v":0},null,null,null,null,{"$f":"I842+J842+K842","v":0},{"$f":"G842+L842","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D836-D840","v":-1213},{"$f":"-E836-E840","v":-114789},0,{"$f":"D843+E843+F843","v":-116002},null,{"$f":"-I836","v":1213},{"$f":"-J836","v":0},0,1213,-114789]
[null,null,"Total PP&E",{"$f":"SUM(D841:D843)","v":51473961},{"$f":"SUM(E841:E843)","v":2090263},-130558,53433666,null,{"$f":"SUM(I841:I843)","v":-26231806.910000004},-1833368.69,70322,-27994853.600000001,25438812.399999999]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J844+J845","v":-1833368.69}]
[]
[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,{"$f":"J846-K849-K850","v":-1833368.69}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ",2018]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G742","v":235171},7930,-31527,{"$f":"D860+E860+F860","v":211574},null,{"$f":"L742","v":-191196},-25654,31527,{"$f":"I860+J860+K860","v":-185323},{"$f":"G860+L860","v":26251}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",65516,11123,null,{"$f":"D861+E861+F861","v":76639},null,-44410,-840,null,{"$f":"I861+J861+K861","v":-45250},{"$f":"G861+L861","v":31389}]
["N/A",1805,"Land",130652,null,null,{"$f":"D862+E862+F862","v":130652},null,0,null,null,{"$f":"I862+J862+K862","v":0},{"$f":"G862+L862","v":130652}]
[47,1808,"Buildings",0,null,null,{"$f":"D863+E863+F863","v":0},null,0,null,null,{"$f":"I863+J863+K863","v":0},{"$f":"G863+L863","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",7850161,155492,null,8005653,null,-3040227.22,{"$f":"-27865.51-33281.39-113259.26-20816.21","v":-195222.36999999997},null,-3235449.5900000003,4770203.41]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",11880864,681759,-36670,12525953,null,-3706119.7099999995,{"$f":"-113316.87-112785.51+1.31","v":-226101.07},4492,-3927728.7799999993,8598224.2200000007]
[47,1835,"Overhead Conductors & Devices",9905470,328534,-31074,10202930,null,-3521515.52,{"$f":"-14217.85-18649.77-23132.08-54817.87-32288.91","v":-143106.48000000001},3637,-3660985,6541945]
[47,1840,"Underground Conduit",2906776,173818,null,3080594,null,-980084,-37914,null,-1017998,2062596]
[47,1845,"Underground Conductors & Devices",4673869,253586,null,4927455,null,-1959950.6400000001,{"$f":"-93014.18-6312.49","v":-99326.67},null,-2059277.31,2868177.69]
[47,1850,"Line Transformers",5014945,190291,-4215,5201021,null,-2627428.37,{"$f":"-83928.17-14010.72","v":-97938.89},3594,-2721773.2600000002,2479247.7399999998]
[47,1855,"Services (Overhead & Underground)",2802536,180038,null,2982574,null,-1073152,-49056,null,-1122208,1860366]
[47,1860,"Meters",291325,null,-2746,288579,null,-155260,-10146,2746,-162660,125919]
[47,1860,"Meters (Smart Meters)",2485237,137444,null,2622681,null,-1046652,-169773,null,-1216425,1406256]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1880625,29413,null,1910038,null,-1087508,-54465,null,-1141973,768065]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",73061,7065,-2715,77411,null,-46124,-5981,2715,-49390,28021]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",181386,38388,-9662,210112,null,-130708,-23495,9662,-144541,65571]
[10,1930,"Transportation Equipment",2151321,4208,null,2155529,null,-1887695.36,{"$f":"-59217.88-2334.36-9080.13","v":-70632.37},null,-1958327.73,197201.27000000002]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",380287,62954,-11949,431292,null,-208208.45,-34288,11949,-230547.45,200744.55]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1730857,null,null,1730857,null,-1704163,-5934,null,{"$f":"I894+J894+K894","v":-1710097},20760]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I895+J895+K895","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-3301790,-171780,null,-3473570,null,397946,82087,null,480033,-2993537]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G898+L898","v":0}]
[null,null,"Work in Progress",0,114789,null,114789,null,0,null,null,{"$f":"I899+J899+K899","v":0},{"$f":"G899+L899","v":114789}]
[null,null,"Sub-Total",{"$f":"SUM(D860:D899)","v":51475174},{"$f":"SUM(E860:E899)","v":2205052},{"$f":"SUM(F860:F899)","v":-130558},{"$f":"SUM(G860:G899)","v":53549668},null,{"$f":"SUM(I860:I899)","v":-23013669.27},{"$f":"SUM(J860:J899)","v":-1167786.8500000001},{"$f":"SUM(K860:K899)","v":70322},{"$f":"SUM(L860:L899)","v":-24111134.120000001},{"$f":"SUM(M860:M899)","v":29438533.880000003}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D901+E901+F901","v":0},null,null,null,null,{"$f":"I901+J901+K901","v":0},{"$f":"G901+L901","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D895-D899","v":-1213},{"$f":"-E895-E899","v":-114789},0,{"$f":"D902+E902+F902","v":-116002},null,{"$f":"-I895","v":1213},{"$f":"-J895","v":0},0,1213,-114789]
[null,null,"Total PP&E",{"$f":"SUM(D900:D902)","v":51473961},{"$f":"SUM(E900:E902)","v":2090263},-130558,53433666,null,{"$f":"SUM(I900:I902)","v":-23012456.27},-1167786.8500000001,70322,-24109921.120000001,29323744.880000003]
[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,{"$f":"J903+J904","v":-1167786.8500000001}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J905-K908-K909","v":-1167786.8500000001}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ",2019]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G801","v":211574},30290,-70455,{"$f":"D919+E919+F919","v":171409},null,{"$f":"L801","v":-185324},-18927,70455,{"$f":"I919+J919+K919","v":-133796},{"$f":"G919+L919","v":37613}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",76639,4537,null,{"$f":"D920+E920+F920","v":81176},null,-55131,-5369,null,{"$f":"I920+J920+K920","v":-60500},{"$f":"G920+L920","v":20676}]
["N/A",1805,"Land",130652,null,null,{"$f":"D921+E921+F921","v":130652},null,0,null,null,{"$f":"I921+J921+K921","v":0},{"$f":"G921+L921","v":130652}]
[47,1808,"Buildings",0,null,null,{"$f":"D922+E922+F922","v":0},null,0,null,null,{"$f":"I922+J922+K922","v":0},{"$f":"G922+L922","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",8005653,2469531,20329,10495513,null,-3337387.9600000004,{"$f":"-12047.45-243877.55-570.88+0.58","v":-256495.30000000002},66155,-3527728.2600000002,6967784.7400000002]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",4004552,647835,-32764,4619623,null,44221,null,5396,49617,4669240]
[47,1835,"Overhead Conductors & Devices",{"$f":"G810","v":18724331},423662,-7224,19140769,null,-10207814.960000001,{"$f":"-355435.41-479187.08","v":-834622.49},1093,-11041344.450000001,8099424.5499999989]
[47,1840,"Underground Conduit",{"$f":"G811","v":6422085},152970,null,6575055,null,-3919496,-310346,null,-4229842,2345213]
[47,1845,"Underground Conductors & Devices",{"$f":"G812","v":1585964},227740,-240,1813464,null,115,null,240,355,1813819]
[47,1850,"Line Transformers",{"$f":"G813","v":5201021},104974,-13449,5292546,null,-3086915,-151641,11389,-3227167,2065379]
[47,1855,"Services (Overhead & Underground)",2982574,185417,null,3167991,null,-1394451,-102302,null,-1496753,1671238]
[47,1860,"Meters",288579,1640,-12673,277546,null,-161938,-9474,4631,-166781,110765]
[47,1860,"Meters (Smart Meters)",2622681,32555,8041,2663277,null,-1216248,-175457,null,-1391705,1271572]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1910038,15186,-5500,1919724,null,-1130470,-52053,5500,-1177023,742701]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",77411,18671,-7143,88939,null,-49380,-6723,7143,-48960,39979]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",210112,21649,-24868,206893,null,-144540,-25939,24868,-145611,61282]
[10,1930,"Transportation Equipment",2155529,43712,null,2199241,null,-1928120.6800000002,{"$f":"-8686.94-47493.17-1620.77","v":-57800.88},null,-1985921.56,213319.43999999994]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",431292,41471,-16450,456313,null,-230500,-37108,16450,-251158,205155]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1730857,null,null,1730857,null,-1710087,-5935,null,{"$f":"I953+J953+K953","v":-1716022},14835]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I954+J954+K954","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-3473570,-317660,null,-3791230,null,718614,145297,null,{"$f":"I956+J956+K956","v":863911},-2927319]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G957+L957","v":0}]
[null,null,"Work in Progress",114789,121500,-114789,121500,null,0,null,null,{"$f":"I958+J958+K958","v":0},{"$f":"G958+L958","v":121500}]
[null,null,"Sub-Total",{"$f":"SUM(D919:D958)","v":53549668},{"$f":"SUM(E919:E958)","v":4225680},{"$f":"SUM(F919:F958)","v":-277185},{"$f":"SUM(G919:G958)","v":57498163},null,{"$f":"SUM(I919:I958)","v":-27996066.600000001},{"$f":"SUM(J919:J958)","v":-1904895.67},{"$f":"SUM(K919:K958)","v":213320},{"$f":"SUM(L919:L958)","v":-29687642.27},{"$f":"SUM(M919:M958)","v":27810520.73}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D960+E960+F960","v":0},null,null,null,null,{"$f":"I960+J960+K960","v":0},{"$f":"G960+L960","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D954-D958","v":-116002},{"$f":"-E954-E958","v":-121500},114789,{"$f":"D961+E961+F961","v":-122713},null,{"$f":"-I954","v":1213},{"$f":"-J954","v":0},0,1213,-121500]
[null,null,"Total PP&E",{"$f":"SUM(D959:D961)","v":53433666},{"$f":"SUM(E959:E961)","v":4104180},-162396,57375450,null,{"$f":"SUM(I959:I961)","v":-27994853.600000001},-1904895.67,213320,-29686429.27,27689020.73]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J962+J963","v":-1904895.67}]
[]
[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,{"$f":"J964-K967-K968","v":-1904895.67}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ",2019]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G860","v":211574},30290,-70455,{"$f":"D978+E978+F978","v":171409},null,{"$f":"L860","v":-185323},-18927,70455,{"$f":"I978+J978+K978","v":-133795},{"$f":"G978+L978","v":37614}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",76639,4537,null,{"$f":"D979+E979+F979","v":81176},null,-45250,-420,null,{"$f":"I979+J979+K979","v":-45670},{"$f":"G979+L979","v":35506}]
["N/A",1805,"Land",130652,null,null,{"$f":"D980+E980+F980","v":130652},null,0,null,null,{"$f":"I980+J980+K980","v":0},{"$f":"G980+L980","v":130652}]
[47,1808,"Buildings",0,null,null,{"$f":"D981+E981+F981","v":0},null,0,null,null,{"$f":"I981+J981+K981","v":0},{"$f":"G981+L981","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",8005653,2469531,20329,10495513,null,-3235449.5900000003,{"$f":"-31420.21-40084.02-132323.13-28125.04","v":-231952.4},66155,-3401246.99,7094266.0099999998]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",12525953,647835,-32764,13141024,null,-3927728.7799999993,{"$f":"-125771.8-113891.77+1.2","v":-239662.37},5396,-4161995.1499999994,8979028.8500000015]
[47,1835,"Overhead Conductors & Devices",10202930,423662,-7224,10619368,null,-3660985,{"$f":"-17140.61-18334.55-26647.49-54859.73-32833.97","v":-149816.35},1093,-3809708.35,6809659.6500000004]
[47,1840,"Underground Conduit",3080594,152970,null,3233564,null,-1017998,-40762,null,-1058760,2174804]
[47,1845,"Underground Conductors & Devices",4927455,227740,-240,5154955,null,-2059277.31,{"$f":"-99024-6297.47","v":-105321.47},240,-2164358.7800000003,2990596.2199999997]
[47,1850,"Line Transformers",5201021,104974,-13449,5292546,null,-2721773.2600000002,{"$f":"-86562.4-14754.92","v":-101317.31999999999},11389,-2811701.58,2480844.42]
[47,1855,"Services (Overhead & Underground)",2982574,185417,null,3167991,null,-1122208,-53114,null,-1175322,1992669]
[47,1860,"Meters",288579,1640,-12673,277546,null,-162660,-9469,4631,-167498,110048]
[47,1860,"Meters (Smart Meters)",2622681,32555,8041,2663277,null,-1216425,-175406,null,-1391831,1271446]
["N/A",1905,"Land",135692,null,null,135692,null,0,null,null,0,135692]
[47,1908,"Buildings & Fixtures",1910038,15186,-5500,1919724,null,-1141973,-56133,5500,-1192606,727118]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",77411,18671,-7143,88939,null,-49390,-6729,7143,-48976,39963]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",210112,21649,-24868,206893,null,-144541,-25939,24868,-145612,61281]
[10,1930,"Transportation Equipment",2155529,43712,null,2199241,null,-1958327.73,{"$f":"-59217.88-2045.86-9444.51","v":-70708.25},null,-2029035.98,170205.02000000002]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",431292,41471,-16450,456313,null,-230547.45,-37108,16450,-251205.45,205107.55]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1730857,null,null,1730857,null,-1710097,-5934,null,{"$f":"I1012+J1012+K1012","v":-1716031},14826]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I1013+J1013+K1013","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-3473570,-317660,null,-3791230,null,480033,88293,null,568326,-3222904]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G1016+L1016","v":0}]
[null,null,"Work in Progress",114789,121500,-114789,121500,null,0,null,null,{"$f":"I1017+J1017+K1017","v":0},{"$f":"G1017+L1017","v":121500}]
[null,null,"Sub-Total",{"$f":"SUM(D978:D1017)","v":53549668},{"$f":"SUM(E978:E1017)","v":4225680},{"$f":"SUM(F978:F1017)","v":-277185},{"$f":"SUM(G978:G1017)","v":57498163},null,{"$f":"SUM(I978:I1017)","v":-24111134.120000001},{"$f":"SUM(J978:J1017)","v":-1240426.1599999999},{"$f":"SUM(K978:K1017)","v":213320},{"$f":"SUM(L978:L1017)","v":-25138240.280000001},{"$f":"SUM(M978:M1017)","v":32359922.719999999}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D1019+E1019+F1019","v":0},null,null,null,null,{"$f":"I1019+J1019+K1019","v":0},{"$f":"G1019+L1019","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D1013-D1017","v":-116002},{"$f":"-E1013-E1017","v":-121500},114789,{"$f":"D1020+E1020+F1020","v":-122713},null,{"$f":"-I1013","v":1213},{"$f":"-J1013","v":0},0,1213,-121500]
[null,null,"Total PP&E",{"$f":"SUM(D1018:D1020)","v":53433666},{"$f":"SUM(E1018:E1020)","v":4104180},-162396,57375450,null,{"$f":"SUM(I1018:I1020)","v":-24109921.120000001},-1240426.1599999999,213320,-25137027.280000001,32238422.719999999]
[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,{"$f":"J1021+J1022","v":-1240426.1599999999}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J1023-K1026-K1027","v":-1240426.1599999999}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Former CGAAP without changes in policies"]
[null,null,null,null,"Year ","AUG 2020"]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G919","v":171409},null,null,{"$f":"D1037+E1037+F1037","v":171409},null,{"$f":"L919","v":-133796},-8826.64,null,{"$f":"I1037+J1037+K1037","v":-142622.64000000001},{"$f":"G1037+L1037","v":28786.359999999986}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",81176,null,null,{"$f":"D1038+E1038+F1038","v":81176},null,-60500,-3601.76,null,{"$f":"I1038+J1038+K1038","v":-64101.760000000002},{"$f":"G1038+L1038","v":17074.239999999998}]
["N/A",1805,"Land",130652,null,-13923.850000000006,{"$f":"D1039+E1039+F1039","v":116728.15},null,0,null,null,{"$f":"I1039+J1039+K1039","v":0},{"$f":"G1039+L1039","v":116728.15}]
[47,1808,"Buildings",0,null,null,{"$f":"D1040+E1040+F1040","v":0},null,0,null,null,{"$f":"I1040+J1040+K1040","v":0},{"$f":"G1040+L1040","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",10495513,41401.22,null,10536914.220000001,null,-3527728.2600000002,-189527.19,null,-3717255.45,6819658.7700000005]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",4619623,{"$f":"27360+143640","v":171000},{"$f":"-22259.49-1672.52","v":-23932.010000000002},4766690.99,null,49617,null,{"$f":"2773.16999999981+456.32","v":3229.4899999998102},52846.489999999809,4819537.4800000004]
[47,1835,"Overhead Conductors & Devices",{"$f":"G928","v":19140769},{"$f":"18240+118359.13","v":136599.13},null,19277368.129999999,null,-11041344.450000001,{"$f":"-242445.8-321559.68","v":-564005.48},647.10000000004902,-11604702.830000002,7672665.299999997]
[47,1840,"Underground Conduit",{"$f":"G929","v":6575055},89806.5,-239.60000000055879,6664621.8999999994,null,-4229842,-211070.24,null,-4440912.24,2223709.6599999992]
[47,1845,"Underground Conductors & Devices",{"$f":"G930","v":1813464},166783.5,239.59999999962747,1980487.0999999996,null,355,null,null,355,1980842.0999999996]
[47,1850,"Line Transformers",{"$f":"G931","v":5292546},37100,-5114.8700000001118,5324531.13,null,-3227167,-99897.71,1745.6599999999901,-3325319.05,1999212.08]
[47,1855,"Services (Overhead & Underground)",3167991,72400,null,3240391,null,-1496753,-69546.53,null,-1566299.53,1674091.47]
[47,1860,"Meters",277546,null,3.9999999979045242E-2,277546.03999999998,null,-166781,-5912.16,null,-172693.16,104852.87999999998]
[47,1860,"Meters (Smart Meters)",2663277,null,null,2663277,null,-1391705,-117694.88,null,-1509399.88,1153877.1200000001]
["N/A",1905,"Land",135692,null,-135692.24,-0.23999999999068677,null,0,null,null,0,-0.23999999999068677]
[47,1908,"Buildings & Fixtures",1919724,11442,{"$f":"-1042395.68-888770","v":-1931165.6800000002},0.31999999983236194,null,-1177023,-35536.660000000003,{"$f":"340509.56+872050","v":1212559.56},-9.9999999860301614E-2,0.21999999997206032]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",88939,null,null,88939,null,-48960,-4310.96,null,-53270.96,35668.04]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",206893,80005.52,-11055.040000000008,275843.48,null,-145611,-20874.22,2936.3499999999899,-163548.87000000002,112294.60999999996]
[10,1930,"Transportation Equipment",2199241,{"$f":"432024.43+121500","v":553524.42999999993},121500,2874265.4299999997,null,-1985921.56,-63552.88,null,-2049474.44,824790.98999999976]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",456313,null,null,456313,null,-251158,-24293.599999999999,0.950000000008004,-275450.64999999997,180862.35000000003]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1730857,null,{"$f":"-50446.84-1680410","v":-1730856.84},0.15999999991618097,null,-1716022,-3956.56,{"$f":"38595.16+1681383","v":1719978.16},{"$f":"I1071+J1071+K1071","v":-0.40000000013969839},-0.24000000022351742]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I1072+J1072+K1072","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-3791230,-207270,null,-3998500,null,863911,99628.133333333302,null,{"$f":"I1074+J1074+K1074","v":963539.1333333333},-3034960.8666666667]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G1075+L1075","v":0}]
[null,null,"Work in Progress",121500,891450.18,-121500,891450.18,null,0,null,null,{"$f":"I1076+J1076+K1076","v":0},{"$f":"G1076+L1076","v":891450.18}]
[null,null,"Sub-Total",{"$f":"SUM(D1037:D1076)","v":57498163},{"$f":"SUM(E1037:E1076)","v":2044242.48},{"$f":"SUM(F1037:F1076)","v":-3851740.4900000012},{"$f":"SUM(G1037:G1076)","v":55690664.989999995},null,{"$f":"SUM(I1037:I1076)","v":-29687642.27},{"$f":"SUM(J1037:J1076)","v":-1322979.3366666664},{"$f":"SUM(K1037:K1076)","v":2941097.2699999996},{"$f":"SUM(L1037:L1076)","v":-28069524.33666667},{"$f":"SUM(M1037:M1076)","v":27621140.653333321}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D1078+E1078+F1078","v":0},null,null,null,null,{"$f":"I1078+J1078+K1078","v":0},{"$f":"G1078+L1078","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D1072-D1076","v":-122713},{"$f":"-E1072-E1076","v":-891450.18},121500,{"$f":"D1079+E1079+F1079","v":-892663.18},null,{"$f":"-I1072","v":1213},{"$f":"-J1072","v":0},0,1213,-891450.18]
[null,null,"Total PP&E",{"$f":"SUM(D1077:D1079)","v":57375450},{"$f":"SUM(E1077:E1079)","v":1152792.2999999998},-3730240.4900000012,54798001.809999995,null,{"$f":"SUM(I1077:I1079)","v":-29686429.27},-1322979.3366666664,2941097.2699999996,-28068311.33666667,26729690.473333322]
[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,{"$f":"J1080+J1081","v":-1322979.3366666664}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J1082-K1085-K1086","v":-1322979.3366666664}]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP with change in asset useful lives"]
[null,null,null,null,"Year ","AUG 2020"]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G978","v":171409},null,null,{"$f":"D1096+E1096+F1096","v":171409},null,{"$f":"L978","v":-133795},-8826.64,null,{"$f":"I1096+J1096+K1096","v":-142621.64000000001},{"$f":"G1096+L1096","v":28787.359999999986}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",81176,null,null,{"$f":"D1097+E1097+F1097","v":81176},null,-45670,null,null,{"$f":"I1097+J1097+K1097","v":-45670},{"$f":"G1097+L1097","v":35506}]
["N/A",1805,"Land",130652,null,-13923.850000000006,{"$f":"D1098+E1098+F1098","v":116728.15},null,0,null,null,{"$f":"I1098+J1098+K1098","v":0},{"$f":"G1098+L1098","v":116728.15}]
[47,1808,"Buildings",0,null,null,{"$f":"D1099+E1099+F1099","v":0},null,0,null,null,{"$f":"I1099+J1099+K1099","v":0},{"$f":"G1099+L1099","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",10495513,41401.22,null,10536914.220000001,null,-3401246.99,-170439.51,null,-3571686.5,6965227.7200000007]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",13141024,{"$f":"27360+143640","v":171000},{"$f":"-22259.49-1672.52","v":-23932.010000000002},13288091.99,null,-4161995.1499999994,{"$f":"-88915.44-76723.47","v":-165638.91},3229.4899999998102,-4324404.5699999994,8963687.4200000018]
[47,1835,"Overhead Conductors & Devices",10619368,{"$f":"18240+118359.13","v":136599.13},null,10755967.130000001,null,-3809708.35,{"$f":"-44613.19-59035.03","v":-103648.22},647.10000000004902,-3912709.47,6843257.6600000001]
[47,1840,"Underground Conduit",3233564,89806.5,-239.60000000055879,3323130.8999999994,null,-1058760,-28662.37,null,-1087422.3700000001,2235708.5299999993]
[47,1845,"Underground Conductors & Devices",5154955,166783.5,239.59999999962747,5321978.0999999996,null,-2164358.7800000003,{"$f":"-69428.34-4197.36","v":-73625.7},null,-2237984.4800000004,3083993.6199999992]
[47,1850,"Line Transformers",5292546,37100,-5114.8700000001118,5324531.13,null,-2811701.58,-67739.09,1745.6599999999901,-2877695.01,2446836.12]
[47,1855,"Services (Overhead & Underground)",3167991,72400,null,3240391,null,-1175322,-37391.82,null,-1212713.82,2027677.18]
[47,1860,"Meters",277546,null,3.9999999979045242E-2,277546.03999999998,null,-167498,-5922.88,null,-173420.88,104125.15999999997]
[47,1860,"Meters (Smart Meters)",2663277,null,null,2663277,null,-1391831,-117967.52,null,-1509798.52,1153478.48]
["N/A",1905,"Land",135692,null,-135692.24,-0.23999999999068677,null,0,null,null,0,-0.23999999999068677]
[47,1908,"Buildings & Fixtures",1919724,11442,{"$f":"-1042395.68-888770","v":-1931165.6800000002},0.31999999983236194,null,-1192606,-38234.019999999997,{"$f":"340509.56+890330","v":1230839.56},-0.4599999999627471,-0.14000000013038516]
[13,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",88939,null,null,88939,null,-48976,-4318,null,-53294,35645]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",206893,80005.52,-11055.040000000008,275843.48,null,-145612,-20874.22,2936.3499999999899,-163549.87000000002,112293.60999999996]
[10,1930,"Transportation Equipment",2199241,{"$f":"432024.43+121500","v":553524.42999999993},121500,2874265.4299999997,null,-2029035.98,-74108.56,null,-2103144.54,771120.88999999966]
[8,1935,"Stores Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",456313,null,null,456313,null,-251205.45,-24329.439999999999,0.950000000008004,-275533.94,180779.06]
[8,1945,"Measurement & Testing Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisory Equipment",1730857,null,{"$f":"-50446.84-1680410","v":-1730856.84},0.15999999991618097,null,-1716031,-3966.8,{"$f":"38595.16+1681403-0.52","v":1719997.64},{"$f":"I1130+J1130+K1130","v":-0.16000000014901161},-2.3283064365386963E-10]
[47,1985,"Miscellaneous Fixed Assets",1213,null,null,1213,null,-1213,null,null,{"$f":"I1131+J1131+K1131","v":-1213},0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-3791230,-207270,null,-3998500,null,568326,60608.829924024503,null,628934.82992402453,-3369565.1700759754]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,null,{"$f":"G1134+L1134","v":0}]
[null,null,"Work in Progress",121500,891450.18,-121500,891450.18,null,0,null,null,{"$f":"I1135+J1135+K1135","v":0},{"$f":"G1135+L1135","v":891450.18}]
[null,null,"Sub-Total",{"$f":"SUM(D1096:D1135)","v":57498163},{"$f":"SUM(E1096:E1135)","v":2044242.48},{"$f":"SUM(F1096:F1135)","v":-3851740.4900000012},{"$f":"SUM(G1096:G1135)","v":55690664.989999995},null,{"$f":"SUM(I1096:I1135)","v":-25138240.280000001},{"$f":"SUM(J1096:J1135)","v":-885084.87007597543},{"$f":"SUM(K1096:K1135)","v":2959396.75},{"$f":"SUM(L1096:L1135)","v":-23063928.400075976},{"$f":"SUM(M1096:M1135)","v":32626736.589924023}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D1137+E1137+F1137","v":0},null,null,null,null,{"$f":"I1137+J1137+K1137","v":0},{"$f":"G1137+L1137","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"-D1131-D1135","v":-122713},{"$f":"-E1131-E1135","v":-891450.18},121500,{"$f":"D1138+E1138+F1138","v":-892663.18},null,{"$f":"-I1131","v":1213},{"$f":"-J1131","v":0},0,1213,-891450.18]
[null,null,"Total PP&E",{"$f":"SUM(D1136:D1138)","v":57375450},{"$f":"SUM(E1136:E1138)","v":1152792.2999999998},-3730240.4900000012,54798001.809999995,null,{"$f":"SUM(I1136:I1138)","v":-25137027.280000001},-885084.87007597543,2959396.75,-23062715.400075976,31735286.409924023]
[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,{"$f":"J1139+J1140","v":-885084.87007597543}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J1141-K1144-K1145","v":-885084.87007597543}]

{"sheet":"App.2-EC_1576 (2013) - 1 Year","index":1,"n_rows":59,"n_cols":17,"rows_kept":59,"cut":false,"hidden":false,"merged":[[55,0,55,12],[22,1,23,10],[28,1,28,10],[34,11,35,12],[34,13,35,13],[44,12,48,17],[51,0,51,14],[17,1,17,10],[5,0,5,13],[6,0,6,13],[7,0,7,13],[9,0,9,13],[11,0,11,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2021-0050"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Appendix:","H-2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2027-08-27"]
[]
["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",2013,2014,2015,2016,2017,2018,2019,2020," Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast"]
[null,null,"$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,18734512,{"$f":"+C22","v":19823766},{"$f":"+D22","v":20266699},{"$f":"+E22","v":20560014.84},{"$f":"+F22","v":23950713.09},{"$f":"+G22","v":25242154.09},25438812.399999999,27689020.729999997]
["            Net Additions - Note 4",null,2242197,1966045,1955079,5057100,2892811,1959705,3941784,-2577448.1900000013]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1152943,-1523112,-1661763.1600000001,-1666401.75,-1601370,-1763046.69,-1691575.67,1618117.9333333331]
["            Closing net PP&E (1)",null,{"$f":"C19+C20+C21","v":19823766},{"$f":"D19+D20+D21","v":20266699},{"$f":"E19+E20+E21","v":20560014.84},{"$f":"F19+F20+F21","v":23950713.09},{"$f":"G19+G20+G21","v":25242154.09},{"$f":"H19+H20+H21","v":25438812.399999999},27689020.729999997,26729690.473333329]
[]
["PP&E Values under revised CGAAP (Starts from 2013)"]
["            Opening net PP&E  - Note 1",null,18734512,{"$f":"+C28","v":20465932},{"$f":"+D28","v":21554760},{"$f":"+E28","v":22471576.129999999},{"$f":"+F28","v":26500950.129999999},{"$f":"+G28","v":28461504.73},29323744.879999999,32238422.719999999]
["            Net Additions - Note 4",null,2242197,1966045,1955079,5057100,2892811,1959705,3941784,-2577448.1900000013]
["            Net Depreciation (amounts should be negative) - Note 4",null,-510777,-877217,-1038262.8700000001,-1027726,-932256.40000000014,-1097464.8500000001,-1027106.1599999999,2074311.8799240245]
["            Closing net PP&E (2)",null,{"$f":"SUM(C25:C27)","v":20465932},{"$f":"SUM(D25:D27)","v":21554760},{"$f":"SUM(E25:E27)","v":22471576.129999999},{"$f":"SUM(F25:F27)","v":26500950.129999999},{"$f":"SUM(G25:G27)","v":28461504.73},{"$f":"SUM(H25:H27)","v":29323744.879999999},32238422.719999999,31735286.409924023]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C22-C28","v":-642166},{"$f":"D22-D28","v":-1288061},{"$f":"E22-E28","v":-1911561.2899999991},{"$f":"F22-F28","v":-2550237.0399999991},{"$f":"G22-G28","v":-3219350.6400000006},{"$f":"H22-H28","v":-3884932.4800000004},-4549401.9900000021,{"$f":"J22-J28","v":-5005595.9365906939}]
[]
[null,null,null,{"$f":"D30-C30","v":-645895},{"$f":"E30-D30","v":-623500.28999999911},-638675.75,-669113.60000000149,-665581.83999999985,{"$f":"I30-H30","v":-664469.51000000164},{"$f":"J30-I30","v":-456193.9465906918}]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,null,null,{"$f":"J30","v":-5005595.9365906939},null,"WACC",0.05]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,null,null,{"$f":"J30*N34*N35","v":-250279.79682953469},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,null,null,{"$f":"K34+K35","v":-5255875.7334202286}]
[]
["Regulatory Account - Account 4305",null,{"$f":"C30","v":-642166},{"$f":"D32","v":-645895},-623500.28999999911,-638675.75,-669113.60000000149,-665581.83999999985,{"$f":"I32","v":-664469.51000000164},{"$f":"-437895-0.33","v":-437895.33},"Note 6",null,"Note 6 - Difference between booked Aug 31, 2020 and differential cell L35:"]
["Refunded - interim rate rider ",null,null,null,null,1390338.02,3636.72]
["Balance Account 1576 per Continuity Schedule",null,{"$f":"C38+C39","v":-642166},{"$f":"C40+D38+D39","v":-1288061},-1911561.2899999991,-1159899.0199999991,-1825375.9000000006,-2490957.7400000002,-3155427.2500000019,-3593322.5800000019,"Note 7",null,null,null,null,"Difference calculated above",{"$f":"J32","v":-456193.9465906918}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP differential booked",{"$f":"J38","v":-437895.33}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net difference due to adjusting for building & SCADA",{"$f":"+Q40-Q41","v":-18298.616590691789}]
["Amount requested for disposition in EB-2021-0050",null,null,null,null,null,null,null,null,{"$f":"K35+J40","v":-3843602.3768295366},null,null,null,null,null,"See separate tab"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"The building and SCADA System were disposed in full at August 2020.  Therefore the remaining balances in cost and accumulated depreciation were removed. This impacted the C-GAAP vs IFRS differential by $18,300 and has not been reflected in the 1576 account balance because the assets are no longer in Orillia's PPE."]
[]
[]
[]
[]
[]
["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."]
["7 Life to date balance as at December 31, 2020 reconciles to the trial balance."]

{"sheet":"App.2-EC_1576 (2013) - 2 Year","index":2,"n_rows":59,"n_cols":17,"rows_kept":59,"cut":false,"hidden":false,"merged":[[55,0,55,12],[22,1,23,10],[28,1,28,10],[34,11,35,12],[34,13,35,13],[44,12,48,17],[51,0,51,14],[17,1,17,10],[5,0,5,13],[6,0,6,13],[7,0,7,13],[9,0,9,13],[11,0,11,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2021-0050"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Appendix:","H-3"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2027-08-27"]
[]
["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",2013,2014,2015,2016,2017,2018,2019,2020," Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast"]
[null,null,"$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,18734512,{"$f":"+C22","v":19823766},{"$f":"+D22","v":20266699},{"$f":"+E22","v":20560014.84},{"$f":"+F22","v":23950713.09},{"$f":"+G22","v":25242154.09},25438812.399999999,27689020.729999997]
["            Net Additions - Note 4",null,2242197,1966045,1955079,5057100,2892811,1959705,3941784,-2577448.1900000013]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1152943,-1523112,-1661763.1600000001,-1666401.75,-1601370,-1763046.69,-1691575.67,1618117.9333333331]
["            Closing net PP&E (1)",null,{"$f":"C19+C20+C21","v":19823766},{"$f":"D19+D20+D21","v":20266699},{"$f":"E19+E20+E21","v":20560014.84},{"$f":"F19+F20+F21","v":23950713.09},{"$f":"G19+G20+G21","v":25242154.09},{"$f":"H19+H20+H21","v":25438812.399999999},27689020.729999997,26729690.473333329]
[]
["PP&E Values under revised CGAAP (Starts from 2013)"]
["            Opening net PP&E  - Note 1",null,18734512,{"$f":"+C28","v":20465932},{"$f":"+D28","v":21554760},{"$f":"+E28","v":22471576.129999999},{"$f":"+F28","v":26500950.129999999},{"$f":"+G28","v":28461504.73},29323744.879999999,32238422.719999999]
["            Net Additions - Note 4",null,2242197,1966045,1955079,5057100,2892811,1959705,3941784,-2577448.1900000013]
["            Net Depreciation (amounts should be negative) - Note 4",null,-510777,-877217,-1038262.8700000001,-1027726,-932256.40000000014,-1097464.8500000001,-1027106.1599999999,2074311.8799240245]
["            Closing net PP&E (2)",null,{"$f":"SUM(C25:C27)","v":20465932},{"$f":"SUM(D25:D27)","v":21554760},{"$f":"SUM(E25:E27)","v":22471576.129999999},{"$f":"SUM(F25:F27)","v":26500950.129999999},{"$f":"SUM(G25:G27)","v":28461504.73},{"$f":"SUM(H25:H27)","v":29323744.879999999},32238422.719999999,31735286.409924023]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C22-C28","v":-642166},{"$f":"D22-D28","v":-1288061},{"$f":"E22-E28","v":-1911561.2899999991},{"$f":"F22-F28","v":-2550237.0399999991},{"$f":"G22-G28","v":-3219350.6400000006},{"$f":"H22-H28","v":-3884932.4800000004},-4549401.9900000021,{"$f":"J22-J28","v":-5005595.9365906939}]
[]
[null,null,null,{"$f":"D30-C30","v":-645895},{"$f":"E30-D30","v":-623500.28999999911},-638675.75,-669113.60000000149,-665581.83999999985,{"$f":"I30-H30","v":-664469.51000000164},{"$f":"J30-I30","v":-456193.9465906918}]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,null,null,{"$f":"J30","v":-5005595.9365906939},null,"WACC",0.05]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,null,null,{"$f":"J30*N34*N35","v":-500559.59365906939},"# of years of rate rider disposition period",null,2]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,null,null,{"$f":"K34+K35","v":-5506155.5302497633}]
[]
["Regulatory Account - Account 4305",null,{"$f":"C30","v":-642166},{"$f":"D32","v":-645895},-623500.28999999911,-638675.75,-669113.60000000149,-665581.83999999985,{"$f":"I32","v":-664469.51000000164},{"$f":"-437895-0.33","v":-437895.33},"Note 6",null,"Note 6 - Difference between booked Aug 31, 2020 and differential cell L35:"]
["Refunded - interim rate rider ",null,null,null,null,1390338.02,3636.72]
["Balance Account 1576 per Continuity Schedule",null,{"$f":"C38+C39","v":-642166},{"$f":"C40+D38+D39","v":-1288061},-1911561.2899999991,-1159899.0199999991,-1825375.9000000006,-2490957.7400000002,-3155427.2500000019,-3593322.5800000019,"Note 7",null,null,null,null,"Difference calculated above",{"$f":"J32","v":-456193.9465906918}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP differential booked",{"$f":"J38","v":-437895.33}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net difference due to adjusting for building & SCADA",{"$f":"+Q40-Q41","v":-18298.616590691789}]
["Amount requested for disposition in EB-2021-0050",null,null,null,null,null,null,null,null,{"$f":"K35+J40","v":-4093882.1736590713},null,null,null,null,null,"See separate tab"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"The building and SCADA System were disposed in full at August 2020.  Therefore the remaining balances in cost and accumulated depreciation were removed. This impacted the C-GAAP vs IFRS differential by $18,300 and has not been reflected in the 1576 account balance because the assets are no longer in Orillia's PPE."]
[]
[]
[]
[]
[]
["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."]
["7 Life to date balance as at December 31, 2020 reconciles to the trial balance."]