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[null,"Hydro One"]
[null,"Financial Model as per Interrogatory # 5-ED-6(a)"]
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[null,"Overview"]

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["Project Type","Transmission","EB Number ","EB-2022-0140",null,null,"Prepared for","x",null,null,null,"Results",null,null,null,null,null,null,null,"Legend"]
["Length (1-60yrs)",50,"Project Description","Transmission Line between Chatham SS and Lakeshore TS",null,null,"Prepared by",null,null,null,null,null,null,null,null,null,null,null,null,null,"Input"]
["Start Year",2025,null,null,null,null,null,null,null,null,null,"Net Present Value",null,null,{"$f":"G45","v":-87644.009586808024},null,null,null,null,null,"Calculation"]
["In-Service Date","2025-12-15","Terminal Value","No Terminal Value",null,null,"Overhead Rate",0,null,null,null,"Discount Rate ",null,null,{"$f":"WACC","v":5.3081219999999998E-2}]
[]
["Capital Cost (input in $k)",null,null,null,null,null,null,"Line Losses (in $k)",null,{"$f":"Start_Year","v":2025},{"$f":"J6+1","v":2026},2027,2028,2029,2030,2031,2032,2033,2034,2035,2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,{"$f":"AW6+1","v":2065},2066,2067,2068,2069,2070,2071,2072,2073,2074]
["Option Description:","1443 kcmil ACSS Conductor",93000,null,null,null,null,"Annual Losses (MWh)",null,16024,{"$f":"$J$7","v":16024},{"$f":"$J$7","v":16024},16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024,16024]
[null,null,null,null,null,null,null,"Energy cost ($/MWh)",null,23.2,{"$f":"$J$8","v":23.2},{"$f":"$J$8","v":23.2},23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2,23.2]
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[]
[]
["Cash Flows:"]
["Cash Flow #","Description","Type of Cash Flow","CCA Class","CCA Rate","Suggested Service Life","Escalator","Undiscounted Total Cashflow","Period 0","2025","2026","2027","2028","2029","2030","2031","2032","2033","2034","2035","2036","2037","2038","2039","2040","2041","2042","2043","2044","2045","2046","2047","2048","2049","2050","2051","2052","2053","2054","2055","2056","2057","2058","2059","2060","2061","2062","2063","2064","2065","2066","2067","2068","2069","2070","2071","2072","2073","2074","2075","2076","2077","2078","2079","2080","2081","2082","2083","2084","Terminal Value"]
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[]
["Escalated Cash Flows with Overhead Applied:"]
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Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(Z16=\"\",0,Z16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(Z$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AA16=\"\",0,AA16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AA$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AB16=\"\",0,AB16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AB$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AC16=\"\",0,AC16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance 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Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AG16=\"\",0,AG16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AG$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AH16=\"\",0,AH16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AH$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AI16=\"\",0,AI16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AI$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AJ16=\"\",0,AJ16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance 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Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AN16=\"\",0,AN16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AN$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AO16=\"\",0,AO16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AO$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AP16=\"\",0,AP16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AP$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AQ16=\"\",0,AQ16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AQ$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AR16=\"\",0,AR16*INDEX('Finance Input'!$A$40:$AP$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AR$19,'Finance Input'!$A$40:$AO$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AS16=\"\",0,AS16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AS$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AT16=\"\",0,AT16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AT$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AU16=\"\",0,AU16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AU$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AV16=\"\",0,AV16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AV$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AW16=\"\",0,AW16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AW$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AX16=\"\",0,AX16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AX$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AY16=\"\",0,AY16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AY$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(AZ16=\"\",0,AZ16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(AZ$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BA16=\"\",0,BA16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BA$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[CCA Class]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Rate]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BB16=\"\",0,BB16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BB$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[CCA Rate]]=\"Capital Expenditure\",Table2[[#This Row],[Suggested Service Life]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BC16=\"\",0,BC16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BC$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BD16=\"\",0,BD16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BD$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BE16=\"\",0,BE16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BE$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BF16=\"\",0,BF16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BF$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BG16=\"\",0,BG16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BG$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BH16=\"\",0,BH16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BH$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BI16=\"\",0,BI16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BI$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BJ16=\"\",0,BJ16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BJ$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BK16=\"\",0,BK16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BK$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BL16=\"\",0,BL16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BL$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BM16=\"\",0,BM16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BM$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BN16=\"\",0,BN16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BN$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BO16=\"\",0,BO16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BO$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BP16=\"\",0,BP16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BP$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BQ16=\"\",0,BQ16*INDEX('Finance Input'!$A$40:$BV$44,MATCH($G22,'Finance Input'!$A$40:$A$44,0),MATCH(BQ$19,'Finance Input'!$A$40:$BV$40,0))*IF(AND(Table2[[#This Row],[Suggested Service Life]]=\"Capital Expenditure\",Table2[[#This Row],[Escalator]]<>\"Land\"),1+$H$4,1))","v":0},{"$f":"IF(BR16=\"\",0,BR16)*IF(AND(Table2[[#This Row],[Type of Cash Flow]]=\"Capital Expenditure\",Table2[[#This Row],[CCA Class]]<>\"Land\"),1+$H$4,1)","v":0}]
[]
["Present Value Calculations"]
[null,null,null,null,null,null,{"$f":"\"Cumulative NPV\n Jan 1, \"&$B$3","v":"Cumulative NPV\n Jan 1, 2025"},"Undiscounted Total Cashflow","Period 0",{"$f":"Start_Year","v":2025},{"$f":"J25+1","v":2026},{"$f":"K25+1","v":2027},{"$f":"L25+1","v":2028},2029,2030,2031,2032,2033,2034,2035,2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084,"Terminal Value"]
[null,"Total Incremental Revenue (escalated)",null,null,null,null,{"$f":"SUMPRODUCT(OFFSET(I26,,,,$B$2+1),OFFSET($I$43,,,,$B$2+1))+BR26*$BR$43","v":0},{"$f":"SUM(OFFSET(I26,,,,$B$2+1))+BR26","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[Period 0]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2025]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2026]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2027]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2028]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2029]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash 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[null,"Total Incremental OM&A Costs (escalated)",null,null,null,null,{"$f":"SUMPRODUCT(OFFSET(I27,,,,$B$2+1),OFFSET($I$43,,,,$B$2+1))+BR27*$BR$43","v":0},{"$f":"SUM(OFFSET(I27,,,,$B$2+1))+BR27","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[Period 0]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2025]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2026]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2027]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2028]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2029]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A 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[null,"Net Income Before CCA (escalated)",null,null,null,null,{"$f":"SUMPRODUCT(OFFSET(I28,,,,$B$2+1),OFFSET($I$43,,,,$B$2+1))+BR28*$BR$43","v":0},{"$f":"SUM(OFFSET(I28,,,,$B$2+1))+BR28","v":0},{"$f":"SUM(I26:I27)","v":0},{"$f":"SUM(J26:J27)","v":0},{"$f":"SUM(K26:K27)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[null,"Capital Gain on Sale (escalated)",null,null,null,null,{"$f":"SUMPRODUCT(OFFSET(I31,,,,$B$2+1),OFFSET($I$43,,,,$B$2+1))+BR31*$BR$43","v":0},{"$f":"SUM(OFFSET(I31,,,,$B$2+1))+BR31","v":0},{"$f":"SUM(I54,I68,I84,I100,I132,I148,I164,I196,I212)*(-1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(AO54,AO68,AO84,AO100,AO132,AO148,AO164,AO196,AO212)*(-1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"CCA Claimed","Include Recapture:","No (Pooled Asset Dep.)",null,null,{"$f":"SUMPRODUCT(OFFSET(I32,,,,$B$2+1),OFFSET($I$43,,,,$B$2+1))+BR32*$BR$43","v":-55905.709310449667},{"$f":"SUM(OFFSET(I32,,,,$B$2+1))+BR32","v":-92426.282049550646},{"$f":"SUM(I65,I66,I81,I82,I97,I98,I113,I114,I129,I130,I145,I146,I161,I162,I177,I178,I193,I194,I209,I210)","v":0},{"$f":"SUM(J65,J66,J81,J82,J97,J98,J113,J114,J129,J130,J145,J146,J161,J162,J177,J178,J193,J194,J209,J210)","v":-7440},{"$f":"SUM(K65,K66,K81,K82,K97,K98,K113,K114,K129,K130,K145,K146,K161,K162,K177,K178,K193,K194,K209,K210)","v":-6844.8},-6297.2160000000003,-5793.4387200000001,-5329.9636223999996,-4903.5665326079998,-4511.2812099993598,-4150.3787131994104,-3818.3484161434581,-3512.8805428519809,-3231.8500994238225,-2973.3020914699168,-2735.4379241523234,-2516.6028902201374,-2315.2746590025267,-2130.0526862823244,-1959.6484713797386,-1802.8765936693594,-1658.6464661758105,-1525.9547488817457,-1403.8783689712061,-1291.5680994535096,-1188.242651497229,-1093.1832393774507,-1005.7285802272546,-925.27029380907425,-851.24867030434837,-783.14877668000042,-720.49687454560046,-662.85712458195235,-609.82855461539623,-561.04227024616455,-516.15888862647137,-474.86617753635358,-436.87688333344528,-401.92673266676968,-369.77259405342812,-340.19078652915385,-312.97552360682158,-287.93748171827582,-264.90248318081376,-243.71028452634866,-224.21346176424078,-206.27638482310152,-189.77427403725338,-174.59233211427312,-160.62494554513128,-147.77494990152076,-135.9529539093991,-125.07671759664716,-115.0705801889154,-105.86493377380216,-97.395739071897992,-89.604079946146157,-82.435753550454464,-75.840893266418107,-69.773621805104654,-64.191732060696282,-59.056393495840588,-54.331882016173338,-864.66430191213612]
[null,"Taxable Income Before Income Taxes",null,null,null,null,{"$f":"SUMPRODUCT(OFFSET(I33,,,,$B$2+1),OFFSET($I$43,,,,$B$2+1))+BR33*$BR$43","v":-55905.709310449667},{"$f":"SUM(I33:INDEX(I33:BQ33,1,MATCH(End_Year,$I$25:$BQ$25,0)))+BR33","v":-92426.282049550646},{"$f":"SUM(I28:I32)","v":0},{"$f":"SUM(J28:J32)","v":-7440},-6844.8,-6297.2160000000003,-5793.4387200000001,-5329.9636223999996,-4903.5665326079998,-4511.2812099993598,-4150.3787131994104,-3818.3484161434581,-3512.8805428519809,-3231.8500994238225,-2973.3020914699168,-2735.4379241523234,-2516.6028902201374,-2315.2746590025267,-2130.0526862823244,-1959.6484713797386,-1802.8765936693594,-1658.6464661758105,-1525.9547488817457,-1403.8783689712061,-1291.5680994535096,-1188.242651497229,-1093.1832393774507,-1005.7285802272546,-925.27029380907425,-851.24867030434837,-783.14877668000042,-720.49687454560046,-662.85712458195235,-609.82855461539623,{"$f":"SUM(AO28:AO32)","v":-561.04227024616455},-516.15888862647137,-474.86617753635358,-436.87688333344528,-401.92673266676968,-369.77259405342812,-340.19078652915385,-312.97552360682158,-287.93748171827582,-264.90248318081376,-243.71028452634866,-224.21346176424078,-206.27638482310152,-189.77427403725338,-174.59233211427312,-160.62494554513128,-147.77494990152076,-135.9529539093991,-125.07671759664716,-115.0705801889154,-105.86493377380216,-97.395739071897992,-89.604079946146157,-82.435753550454464,-75.840893266418107,-69.773621805104654,-64.191732060696282,-59.056393495840588,-54.331882016173338,-864.66430191213612]
[]
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[null,"CCA Claimed",null,null,null,null,55905.709310449667,{"$f":"SUM(I38:INDEX(I38:BQ38,1,MATCH(End_Year,$I$25:$BQ$25,0)))+BR38","v":92426.282049550646},{"$f":"I32*(-1)","v":0},7440,6844.8,6297.2160000000003,5793.4387200000001,5329.9636223999996,4903.5665326079998,4511.2812099993598,4150.3787131994104,3818.3484161434581,3512.8805428519809,3231.8500994238225,2973.3020914699168,2735.4379241523234,2516.6028902201374,2315.2746590025267,2130.0526862823244,1959.6484713797386,1802.8765936693594,1658.6464661758105,1525.9547488817457,1403.8783689712061,1291.5680994535096,1188.242651497229,1093.1832393774507,1005.7285802272546,925.27029380907425,851.24867030434837,783.14877668000042,720.49687454560046,662.85712458195235,609.82855461539623,{"$f":"AO32*(-1)","v":561.04227024616455},516.15888862647137,474.86617753635358,436.87688333344528,401.92673266676968,369.77259405342812,340.19078652915385,312.97552360682158,287.93748171827582,264.90248318081376,243.71028452634866,224.21346176424078,206.27638482310152,189.77427403725338,174.59233211427312,160.62494554513128,147.77494990152076,135.9529539093991,125.07671759664716,115.0705801889154,105.86493377380216,97.395739071897992,89.604079946146157,82.435753550454464,75.840893266418107,69.773621805104654,64.191732060696282,59.056393495840588,54.331882016173338,864.66430191213612]
[null,"Capital Expenditures (escalated)",null,null,null,null,-93000,{"$f":"SUM(I39:INDEX(I39:BQ39,1,MATCH(End_Year,$I$25:$BQ$25,0)))+BR39","v":-93000},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Capital Expenditure\",Table2[[#All],[Period 0]])-I31","v":-93000},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Capital Expenditure\",Table2[[#All],[2025]])-J31","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Capital Expenditure\",Table2[[#All],[2026]])-K31","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Capital Expenditure\",Table2[[#All],[2027]])-L31","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Capital Expenditure\",Table2[[#All],[2028]])-M31","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Capital Expenditure\",Table2[[#All],[2029]])-N31","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Capital 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[null,"Cash Flow from operations ",null,null,null,null,-87644.009586808024,{"$f":"SUM(I41:INDEX(I41:BQ41,1,MATCH(End_Year,$I$25:$BQ$25,0)))+BR41","v":-101163.28766813112},{"$f":"SUM(I37:I40)","v":-93000},1576.3123541226455,1410.7564229164411,1257.624000996183,1115.8999896512203,984.69159065188694,863.14110830454229,750.45913362622184,645.91907482867327,548.85212523208338,458.64263361148409,374.72384477855263,296.57398077721723,223.71263544118648,155.69745724159128,92.121097358627253,32.608401756315402,-23.186172262896321,-75.580932985155869,-124.86914121847349,-171.32102243494012,-215.18561810845063,-256.69248911563477,-296.05328303833721,-333.46317625900315,-369.10220086907111,-403.13646560895143,-435.71927932074573,-466.99218471644849,-497.08590964022426,-526.12124242914774,-554.20983744851696,{"$f":"SUM(AO37:AO40)","v":-581.45495639184423},-607.95215048849695,-633.78988835061546,-662.5078646402817,-687.33576546026109,-711.73405542667911,-735.76823684433862,-759.49919452263453,-782.98357762937167,-806.27415124536753,-811.89008388880075,-817.05674192075935,-821.81006731016123,-826.18312666841098,-830.20634127800076,-833.90769871882344,-837.31294756438024,-840.44577650229246,-843.32797912517174,30.493703750062579,28.054207450057575,25.809870854052974,23.745081185728736,21.845474690870432,20.097836715600799,18.490009778352736,17.010808996084521,15.649944276397754,14.397948734285933,229.13604000671603]
[]
[null,"Present Value Factor Applied","Discount timing:","Full Year Discount",null,null,null,null,1,{"$f":"IF($D$43=\"Full Year Discount\",I43/(1+WACC),IF($D$43=\"Mid-Year Discount\",(1+WACC)^(Start_Year-J25-0.5),(1+WACC)^(Start_Year-J25)))","v":0.94959437221755794},0.90172947174725804,0.85627723163390768,0.81311604021758899,0.77213041575044805,0.73321069741462874,0.6962527519146422,0.66115769485913178,0.62783162618656496,0.59618537892695966,0.56613428062743321,0.53759792680324625,0.51049996580818935,0.48476789454871239,0.46033286449521188,0.43712949747144092,0.41509571072916956,0.3941725508400668,0.37430403596036671,0.3554370060462827,0.33752098061940816,0.32050802370154147,0.30435261555755544,0.28901153090314863,0.27444372325161076,0.26061021509016252,0.24747399359202563,0.23499991158519154,0.22315459351292158,0.2119063461343671,0.20122507372638088,0.19108219755963446,{"$f":"IF($D$43=\"Full Year Discount\",AO43/(1+WACC),IF($D$43=\"Mid-Year Discount\",(1+WACC)^(Start_Year-AP25-0.5),(1+WACC)^(Start_Year-AP25)))","v":0.18145057943359247},0.17230444906575437,0.16361933514088722,0.15537199983576502,0.14754037664422981,0.14010351133621946,0.13304150589279284,0.12633546526714517,0.11996744682916782,0.11392041235828688,0.10817818245613277,0.10272539325706784,9.7547455320747101E-2,9.2630514596725125E-2,8.7961415356666531E-2,8.3527664994981612E-2,7.9317400603708052E-2,7.5319357232206702E-2,7.1522837746747309E-2,6.7917684209340773E-2,6.4494250699239308E-2,6.1243377504385951E-2,5.8156366613760294E-2,5.5224958445047857E-2,5.2441309745365948E-2,4.9797972605917284E-2,4.7287874534423173E-2,4.4904299532018223E-2,{"$f":"OFFSET(I43,,B2,,)","v":7.5319357232206702E-2}]
[]
[null,"Present Value by Year",null,null,null,null,{"$f":"SUM(I45:OFFSET(I45,,B2))+BR45","v":-87644.009586808024},null,{"$f":"I43*I41","v":-93000},{"$f":"J43*J41","v":1496.8573403318744},1272.1206440004937,1076.8747980093704,907.35618086404872,760.31032727601144,632.86429398720907,522.50923698673512,427.05436657926867,344.58672232041113,273.43603231172136,212.14401429765184,159.43755720961778,114.20529274358563,75.477128533594382,42.40636862753918,14.254094273085004,-9.6244806545559065,-29.791929149631034,-46.739023524979608,-60.893831287063144,-72.629660839157737,-82.272002385481542,-90.104591037119192,-96.374703070440987,-101.29778226687179,-105.06148101303674,-107.82919013854425,-109.74312211934082,-110.92700410676511,-111.48843010683424,-111.52091540046338,-111.10569084929502,-110.31326997403637,-109.20481753569877,-108.39909633805181,-106.79273243820711,-105.00951060817737,-103.083713511551,-101.0449165636545,-98.918594576340553,-96.726651369261049,-92.49085314621631,-88.387713304517291,-84.420762347053696,-80.592061635441965,-76.902440614045616,-73.351701456128367,-69.938795380118151,-66.661974340526811,-63.518921323643767,2.1809962256131059,1.9053768023363455,1.6645882813762822,1.4542289709298775,1.2704534349738827,1.1099021974544112,0.96964032998144101,0.84710380039150823,0.74005260141301099,0.64652980261101822,17.258379252039052]
[null,"Accumulated Present Value",null,null,null,null,{"$f":"BR46","v":-87644.009586808024},null,{"$f":"I45","v":-93000},{"$f":"J45+I46","v":-91503.142659668127},{"$f":"K45+J46","v":-90231.022015667637},-89154.147217658261,-88246.79103679421,-87486.480709518204,-86853.616415530996,-86331.107178544262,-85904.052811964997,-85559.466089644586,-85286.030057332871,-85073.886043035222,-84914.448485825604,-84800.243193082017,-84724.766064548428,-84682.359695920895,-84668.105601647811,-84677.730082302369,-84707.522011452005,-84754.261034976982,-84815.154866264042,-84887.784527103198,-84970.056529488676,-85060.161120525794,-85156.535823596234,-85257.83360586311,-85362.895086876146,-85470.724277014684,-85580.467399134024,-85691.394403240789,-85802.882833347627,-85914.403748748096,-86025.509439597387,-86135.822709571425,-86245.02752710713,-86353.426623445179,-86460.219355883382,-86565.228866491554,-86668.312580003112,-86769.357496566765,-86868.276091143111,-86965.00274251237,-87057.493595658583,-87145.8813089631,-87230.302071310158,-87310.894132945599,-87387.796573559652,-87461.148275015774,-87531.087070395894,-87597.749044736425,-87661.26796606007,-87659.086969834461,-87657.181593032132,-87655.517004750756,-87654.062775779821,-87652.792322344845,-87651.682420147394,-87650.712779817419,-87649.865676017027,-87649.125623415617,-87648.479093613001,{"$f":"OFFSET(I46,,B2,,)+BR45","v":-87644.009586808024}]
[]
["Capital Expenditures & CCA Calculations"]
[null,null,null,"CCA Class","CCA Rate","Suggested Service Life",null,"Undiscounted Total Cashflow",0,{"$f":"Start_Year","v":2025},{"$f":"J49+1","v":2026},{"$f":"K49+1","v":2027},2028,2029,2030,2031,2032,2033,2034,2035,2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084,"Terminal Value"]
["Land",null,null,null,null,null,null,null,{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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Class]],\"Land\",Table2[[#All],[2073]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2074]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2075]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2076]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2077]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2078]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2079]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2080]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2081]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2082]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2083]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2084]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[Terminal Value]])*(-1)","v":0}]
["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I53","v":0},{"$f":"J53","v":0},0,0,0,0,0,0,{"$f":"Q53","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AW53","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I53,,Study_Length,,)","v":0}]
["Additions during the year",null,null,null,null,null,null,{"$f":"SUM(I52:INDEX(I52:BR52,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[Period 0]])-I54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2025]])-J54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2026]])-K54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2027]])-L54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2028]])-M54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2029]])-N54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2030]])-O54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2031]])-P54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2032]])-Q54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2033]])-R54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2034]])-S54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2035]])-T54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2036]])-U54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2037]])-V54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2038]])-W54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2039]])-X54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2040]])-Y54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],\"Land\",Table2[[#All],[2041]])-Z54","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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["UCC, end of year",null,null,null,null,null,null,null,{"$f":"MAX(I51+I52,0)","v":0},{"$f":"MAX(SUM(J51:J52),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Capital Gain on Sale of Asset",null,null,null,null,null,null,null,0,{"$f":"IF(J50=0,0,IF(J50*(-1)>SUM(I50:$I50),J50+SUM(I50:$I50),0))","v":0},{"$f":"IF(K50=0,0,IF(K50*(-1)>SUM($I50:J50),K50+SUM($I50:J50),0))","v":0},{"$f":"IF(L50=0,0,IF(L50*(-1)>SUM($I50:K50),L50+SUM($I50:K50),0))","v":0},{"$f":"IF(M50=0,0,IF(M50*(-1)>SUM($I50:L50),M50+SUM($I50:L50),0))","v":0},{"$f":"IF(N50=0,0,IF(N50*(-1)>SUM($I50:M50),N50+SUM($I50:M50),0))","v":0},{"$f":"IF(O50=0,0,IF(O50*(-1)>SUM($I50:N50),O50+SUM($I50:N50),0))","v":0},{"$f":"IF(P50=0,0,IF(P50*(-1)>SUM($I50:O50),P50+SUM($I50:O50),0))","v":0},{"$f":"IF(Q50=0,0,IF(Q50*(-1)>SUM($I50:P50),Q50+SUM($I50:P50),0))","v":0},{"$f":"IF(R50=0,0,IF(R50*(-1)>SUM($I50:Q50),R50+SUM($I50:Q50),0))","v":0},{"$f":"IF(S50=0,0,IF(S50*(-1)>SUM($I50:R50),S50+SUM($I50:R50),0))","v":0},{"$f":"IF(T50=0,0,IF(T50*(-1)>SUM($I50:S50),T50+SUM($I50:S50),0))","v":0},{"$f":"IF(U50=0,0,IF(U50*(-1)>SUM($I50:T50),U50+SUM($I50:T50),0))","v":0},{"$f":"IF(V50=0,0,IF(V50*(-1)>SUM($I50:U50),V50+SUM($I50:U50),0))","v":0},{"$f":"IF(W50=0,0,IF(W50*(-1)>SUM($I50:V50),W50+SUM($I50:V50),0))","v":0},{"$f":"IF(X50=0,0,IF(X50*(-1)>SUM($I50:W50),X50+SUM($I50:W50),0))","v":0},{"$f":"IF(Y50=0,0,IF(Y50*(-1)>SUM($I50:X50),Y50+SUM($I50:X50),0))","v":0},{"$f":"IF(Z50=0,0,IF(Z50*(-1)>SUM($I50:Y50),Z50+SUM($I50:Y50),0))","v":0},{"$f":"IF(AA50=0,0,IF(AA50*(-1)>SUM($I50:Z50),AA50+SUM($I50:Z50),0))","v":0},{"$f":"IF(AB50=0,0,IF(AB50*(-1)>SUM($I50:AA50),AB50+SUM($I50:AA50),0))","v":0},{"$f":"IF(AC50=0,0,IF(AC50*(-1)>SUM($I50:AB50),AC50+SUM($I50:AB50),0))","v":0},{"$f":"IF(AD50=0,0,IF(AD50*(-1)>SUM($I50:AC50),AD50+SUM($I50:AC50),0))","v":0},{"$f":"IF(AE50=0,0,IF(AE50*(-1)>SUM($I50:AD50),AE50+SUM($I50:AD50),0))","v":0},{"$f":"IF(AF50=0,0,IF(AF50*(-1)>SUM($I50:AE50),AF50+SUM($I50:AE50),0))","v":0},{"$f":"IF(AG50=0,0,IF(AG50*(-1)>SUM($I50:AF50),AG50+SUM($I50:AF50),0))","v":0},{"$f":"IF(AH50=0,0,IF(AH50*(-1)>SUM($I50:AG50),AH50+SUM($I50:AG50),0))","v":0},{"$f":"IF(AI50=0,0,IF(AI50*(-1)>SUM($I50:AH50),AI50+SUM($I50:AH50),0))","v":0},{"$f":"IF(AJ50=0,0,IF(AJ50*(-1)>SUM($I50:AI50),AJ50+SUM($I50:AI50),0))","v":0},{"$f":"IF(AK50=0,0,IF(AK50*(-1)>SUM($I50:AJ50),AK50+SUM($I50:AJ50),0))","v":0},{"$f":"IF(AL50=0,0,IF(AL50*(-1)>SUM($I50:AK50),AL50+SUM($I50:AK50),0))","v":0},{"$f":"IF(AM50=0,0,IF(AM50*(-1)>SUM($I50:AL50),AM50+SUM($I50:AL50),0))","v":0},{"$f":"IF(AN50=0,0,IF(AN50*(-1)>SUM($I50:AM50),AN50+SUM($I50:AM50),0))","v":0},{"$f":"IF(AO50=0,0,IF(AO50*(-1)>SUM($I50:AN50),AO50+SUM($I50:AN50),0))","v":0},{"$f":"IF(AP50=0,0,IF(AP50*(-1)>SUM($I50:AO50),AP50+SUM($I50:AO50),0))","v":0},{"$f":"IF(AQ50=0,0,IF(AQ50*(-1)>SUM($I50:AP50),AQ50+SUM($I50:AP50),0))","v":0},{"$f":"IF(AR50=0,0,IF(AR50*(-1)>SUM($I50:AQ50),AR50+SUM($I50:AQ50),0))","v":0},{"$f":"IF(AS50=0,0,IF(AS50*(-1)>SUM($I50:AR50),AS50+SUM($I50:AR50),0))","v":0},{"$f":"IF(AT50=0,0,IF(AT50*(-1)>SUM($I50:AS50),AT50+SUM($I50:AS50),0))","v":0},{"$f":"IF(AU50=0,0,IF(AU50*(-1)>SUM($I50:AT50),AU50+SUM($I50:AT50),0))","v":0},{"$f":"IF(AV50=0,0,IF(AV50*(-1)>SUM($I50:AU50),AV50+SUM($I50:AU50),0))","v":0},{"$f":"IF(AW50=0,0,IF(AW50*(-1)>SUM($I50:AV50),AW50+SUM($I50:AV50),0))","v":0},{"$f":"IF(AX50=0,0,IF(AX50*(-1)>SUM($I50:AW50),AX50+SUM($I50:AW50),0))","v":0},{"$f":"IF(AY50=0,0,IF(AY50*(-1)>SUM($I50:AX50),AY50+SUM($I50:AX50),0))","v":0},{"$f":"IF(AZ50=0,0,IF(AZ50*(-1)>SUM($I50:AY50),AZ50+SUM($I50:AY50),0))","v":0},{"$f":"IF(BA50=0,0,IF(BA50*(-1)>SUM($I50:AZ50),BA50+SUM($I50:AZ50),0))","v":0},{"$f":"IF(BB50=0,0,IF(BB50*(-1)>SUM($I50:BA50),BB50+SUM($I50:BA50),0))","v":0},{"$f":"IF(BC50=0,0,IF(BC50*(-1)>SUM($I50:BB50),BC50+SUM($I50:BB50),0))","v":0},{"$f":"IF(BD50=0,0,IF(BD50*(-1)>SUM($I50:BC50),BD50+SUM($I50:BC50),0))","v":0},{"$f":"IF(BE50=0,0,IF(BE50*(-1)>SUM($I50:BD50),BE50+SUM($I50:BD50),0))","v":0},{"$f":"IF(BF50=0,0,IF(BF50*(-1)>SUM($I50:BE50),BF50+SUM($I50:BE50),0))","v":0},{"$f":"IF(BG50=0,0,IF(BG50*(-1)>SUM($I50:BF50),BG50+SUM($I50:BF50),0))","v":0},{"$f":"IF(BH50=0,0,IF(BH50*(-1)>SUM($I50:BG50),BH50+SUM($I50:BG50),0))","v":0},{"$f":"IF(BI50=0,0,IF(BI50*(-1)>SUM($I50:BH50),BI50+SUM($I50:BH50),0))","v":0},{"$f":"IF(BJ50=0,0,IF(BJ50*(-1)>SUM($I50:BI50),BJ50+SUM($I50:BI50),0))","v":0},{"$f":"IF(BK50=0,0,IF(BK50*(-1)>SUM($I50:BJ50),BK50+SUM($I50:BJ50),0))","v":0},{"$f":"IF(BL50=0,0,IF(BL50*(-1)>SUM($I50:BK50),BL50+SUM($I50:BK50),0))","v":0},{"$f":"IF(BM50=0,0,IF(BM50*(-1)>SUM($I50:BL50),BM50+SUM($I50:BL50),0))","v":0},{"$f":"IF(BN50=0,0,IF(BN50*(-1)>SUM($I50:BM50),BN50+SUM($I50:BM50),0))","v":0},{"$f":"IF(BO50=0,0,IF(BO50*(-1)>SUM($I50:BN50),BO50+SUM($I50:BN50),0))","v":0},{"$f":"IF(BP50=0,0,IF(BP50*(-1)>SUM($I50:BO50),BP50+SUM($I50:BO50),0))","v":0},{"$f":"IF(BQ50=0,0,IF(BQ50*(-1)>SUM($I50:BP50),BQ50+SUM($I50:BP50),0))","v":0},{"$f":"IF(BR50=0,0,IF(BR50*(-1)>SUM($I50:BQ50),BR50+SUM($I50:BQ50),0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(2023<N49,N49<2028),1,0)","v":0}]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"I56+I58","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO56+AO58","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"G59","v":0},{"$f":"I59","v":0},{"$f":"J59","v":0},0,0,0,0,0,0,{"$f":"Q59","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AW59","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I58:INDEX(I58:BR58,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I52","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO52","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"I58+I57","v":0},{"$f":"MAX(0,SUM(J57:J58))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP57:AP58))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I57+I59)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(AO57+AO59)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Class 47 Capital Expenditures",null,null,47,{"$f":"VLOOKUP($D62,'Finance Input'!$B$26:$D$37,2,0)","v":0.08},{"$f":"VLOOKUP($D62,'Finance Input'!$B$26:$D$37,3,0)","v":50},null,{"$f":"SUM(I62:INDEX(I62:BR62,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":93000},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D62,Table2[[#All],[Period 0]])*(-1)","v":93000},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D62,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D62,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D62,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D62,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D62,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D62,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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["Capital Gain on Sale of Asset",null,null,null,null,null,null,null,{"$f":"IF(I62>=0,0,IF(I62*(-1)>SUM(H62:$I62),I62+SUM(H62:$I62),0))","v":0},{"$f":"IF(J62>=0,0,IF(J62*(-1)>SUM($I62:I62),J62+SUM($I62:I62),0))","v":0},{"$f":"IF(K62>=0,0,IF(K62*(-1)>SUM($I62:J62),K62+SUM($I62:J62),0))","v":0},{"$f":"IF(L62>=0,0,IF(L62*(-1)>SUM($I62:K62),L62+SUM($I62:K62),0))","v":0},{"$f":"IF(M62>=0,0,IF(M62*(-1)>SUM($I62:L62),M62+SUM($I62:L62),0))","v":0},{"$f":"IF(N62>=0,0,IF(N62*(-1)>SUM($I62:M62),N62+SUM($I62:M62),0))","v":0},{"$f":"IF(O62>=0,0,IF(O62*(-1)>SUM($I62:N62),O62+SUM($I62:N62),0))","v":0},{"$f":"IF(P62>=0,0,IF(P62*(-1)>SUM($I62:O62),P62+SUM($I62:O62),0))","v":0},{"$f":"IF(Q62>=0,0,IF(Q62*(-1)>SUM($I62:P62),Q62+SUM($I62:P62),0))","v":0},{"$f":"IF(R62>=0,0,IF(R62*(-1)>SUM($I62:Q62),R62+SUM($I62:Q62),0))","v":0},{"$f":"IF(S62>=0,0,IF(S62*(-1)>SUM($I62:R62),S62+SUM($I62:R62),0))","v":0},{"$f":"IF(T62>=0,0,IF(T62*(-1)>SUM($I62:S62),T62+SUM($I62:S62),0))","v":0},{"$f":"IF(U62>=0,0,IF(U62*(-1)>SUM($I62:T62),U62+SUM($I62:T62),0))","v":0},{"$f":"IF(V62>=0,0,IF(V62*(-1)>SUM($I62:U62),V62+SUM($I62:U62),0))","v":0},{"$f":"IF(W62>=0,0,IF(W62*(-1)>SUM($I62:V62),W62+SUM($I62:V62),0))","v":0},{"$f":"IF(X62>=0,0,IF(X62*(-1)>SUM($I62:W62),X62+SUM($I62:W62),0))","v":0},{"$f":"IF(Y62>=0,0,IF(Y62*(-1)>SUM($I62:X62),Y62+SUM($I62:X62),0))","v":0},{"$f":"IF(Z62>=0,0,IF(Z62*(-1)>SUM($I62:Y62),Z62+SUM($I62:Y62),0))","v":0},{"$f":"IF(AA62>=0,0,IF(AA62*(-1)>SUM($I62:Z62),AA62+SUM($I62:Z62),0))","v":0},{"$f":"IF(AB62>=0,0,IF(AB62*(-1)>SUM($I62:AA62),AB62+SUM($I62:AA62),0))","v":0},{"$f":"IF(AC62>=0,0,IF(AC62*(-1)>SUM($I62:AB62),AC62+SUM($I62:AB62),0))","v":0},{"$f":"IF(AD62>=0,0,IF(AD62*(-1)>SUM($I62:AC62),AD62+SUM($I62:AC62),0))","v":0},{"$f":"IF(AE62>=0,0,IF(AE62*(-1)>SUM($I62:AD62),AE62+SUM($I62:AD62),0))","v":0},{"$f":"IF(AF62>=0,0,IF(AF62*(-1)>SUM($I62:AE62),AF62+SUM($I62:AE62),0))","v":0},{"$f":"IF(AG62>=0,0,IF(AG62*(-1)>SUM($I62:AF62),AG62+SUM($I62:AF62),0))","v":0},{"$f":"IF(AH62>=0,0,IF(AH62*(-1)>SUM($I62:AG62),AH62+SUM($I62:AG62),0))","v":0},{"$f":"IF(AI62>=0,0,IF(AI62*(-1)>SUM($I62:AH62),AI62+SUM($I62:AH62),0))","v":0},{"$f":"IF(AJ62>=0,0,IF(AJ62*(-1)>SUM($I62:AI62),AJ62+SUM($I62:AI62),0))","v":0},{"$f":"IF(AK62>=0,0,IF(AK62*(-1)>SUM($I62:AJ62),AK62+SUM($I62:AJ62),0))","v":0},{"$f":"IF(AL62>=0,0,IF(AL62*(-1)>SUM($I62:AK62),AL62+SUM($I62:AK62),0))","v":0},{"$f":"IF(AM62>=0,0,IF(AM62*(-1)>SUM($I62:AL62),AM62+SUM($I62:AL62),0))","v":0},{"$f":"IF(AN62>=0,0,IF(AN62*(-1)>SUM($I62:AM62),AN62+SUM($I62:AM62),0))","v":0},{"$f":"IF(AO62>=0,0,IF(AO62*(-1)>SUM($I62:AN62),AO62+SUM($I62:AN62),0))","v":0},{"$f":"IF(AP62>=0,0,IF(AP62*(-1)>SUM($I62:AO62),AP62+SUM($I62:AO62),0))","v":0},{"$f":"IF(AQ62>=0,0,IF(AQ62*(-1)>SUM($I62:AP62),AQ62+SUM($I62:AP62),0))","v":0},{"$f":"IF(AR62>=0,0,IF(AR62*(-1)>SUM($I62:AQ62),AR62+SUM($I62:AQ62),0))","v":0},{"$f":"IF(AS62>=0,0,IF(AS62*(-1)>SUM($I62:AR62),AS62+SUM($I62:AR62),0))","v":0},{"$f":"IF(AT62>=0,0,IF(AT62*(-1)>SUM($I62:AS62),AT62+SUM($I62:AS62),0))","v":0},{"$f":"IF(AU62>=0,0,IF(AU62*(-1)>SUM($I62:AT62),AU62+SUM($I62:AT62),0))","v":0},{"$f":"IF(AV62>=0,0,IF(AV62*(-1)>SUM($I62:AU62),AV62+SUM($I62:AU62),0))","v":0},{"$f":"IF(AW62>=0,0,IF(AW62*(-1)>SUM($I62:AV62),AW62+SUM($I62:AV62),0))","v":0},{"$f":"IF(AX62>=0,0,IF(AX62*(-1)>SUM($I62:AW62),AX62+SUM($I62:AW62),0))","v":0},{"$f":"IF(AY62>=0,0,IF(AY62*(-1)>SUM($I62:AX62),AY62+SUM($I62:AX62),0))","v":0},{"$f":"IF(AZ62>=0,0,IF(AZ62*(-1)>SUM($I62:AY62),AZ62+SUM($I62:AY62),0))","v":0},{"$f":"IF(BA62>=0,0,IF(BA62*(-1)>SUM($I62:AZ62),BA62+SUM($I62:AZ62),0))","v":0},{"$f":"IF(BB62>=0,0,IF(BB62*(-1)>SUM($I62:BA62),BB62+SUM($I62:BA62),0))","v":0},{"$f":"IF(BC62>=0,0,IF(BC62*(-1)>SUM($I62:BB62),BC62+SUM($I62:BB62),0))","v":0},{"$f":"IF(BD62>=0,0,IF(BD62*(-1)>SUM($I62:BC62),BD62+SUM($I62:BC62),0))","v":0},{"$f":"IF(BE62>=0,0,IF(BE62*(-1)>SUM($I62:BD62),BE62+SUM($I62:BD62),0))","v":0},{"$f":"IF(BF62>=0,0,IF(BF62*(-1)>SUM($I62:BE62),BF62+SUM($I62:BE62),0))","v":0},{"$f":"IF(BG62>=0,0,IF(BG62*(-1)>SUM($I62:BF62),BG62+SUM($I62:BF62),0))","v":0},{"$f":"IF(BH62>=0,0,IF(BH62*(-1)>SUM($I62:BG62),BH62+SUM($I62:BG62),0))","v":0},{"$f":"IF(BI62>=0,0,IF(BI62*(-1)>SUM($I62:BH62),BI62+SUM($I62:BH62),0))","v":0},{"$f":"IF(BJ62>=0,0,IF(BJ62*(-1)>SUM($I62:BI62),BJ62+SUM($I62:BI62),0))","v":0},{"$f":"IF(BK62>=0,0,IF(BK62*(-1)>SUM($I62:BJ62),BK62+SUM($I62:BJ62),0))","v":0},{"$f":"IF(BL62>=0,0,IF(BL62*(-1)>SUM($I62:BK62),BL62+SUM($I62:BK62),0))","v":0},{"$f":"IF(BM62>=0,0,IF(BM62*(-1)>SUM($I62:BL62),BM62+SUM($I62:BL62),0))","v":0},{"$f":"IF(BN62>=0,0,IF(BN62*(-1)>SUM($I62:BM62),BN62+SUM($I62:BM62),0))","v":0},{"$f":"IF(BO62>=0,0,IF(BO62*(-1)>SUM($I62:BN62),BO62+SUM($I62:BN62),0))","v":0},{"$f":"IF(BP62>=0,0,IF(BP62*(-1)>SUM($I62:BO62),BP62+SUM($I62:BO62),0))","v":0},{"$f":"IF(BQ62>=0,0,IF(BQ62*(-1)>SUM($I62:BP62),BQ62+SUM($I62:BP62),0))","v":0},{"$f":"IF(BR62>=0,0,IF(BR62*(-1)>SUM($I62:BQ62),BR62+SUM($I62:BQ62),0))","v":0}]
[]
["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F62","v":2075},2076,2077,2078,2079,2080,2081,2082,2083,2084,2085,2086,2087,2088,2089,2090,2091,2092,2093,2094,2095,2096,2097,2098,2099,2100,2101,2102,2103,2104,2105,2106,{"$f":"AP$49+$F62","v":2107},2108,2109,2110,2111,2112,2113,2114,2115,2116,2117,2118,2119,2120,2121,2122,2123,2124,2125,2126,2127,2128,2129,2130,2131,2132,2133,2134]
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["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H75)","v":0},{"$f":"MAX(0,I75)","v":0},{"$f":"MAX(0,J75)","v":92845},{"$f":"MAX(0,K75)","v":90985},{"$f":"MAX(0,L75)","v":89125},{"$f":"MAX(0,M75)","v":87265},85405,83545,81685,79825,77965,76105,74245,72385,70525,68665,66805,64945,63085,61225,59365,57505,55645,53785,51925,50065,48205,46345,44485,42625,40765,38905,37045,35185,33325,31465,29605,27745,25885,24025,22165,20305,18445,16585,14725,12865,11005,9145,7285,5425,3565,1705,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I73:INDEX(I73:BR73,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":93000},{"$f":"I64","v":0},{"$f":"J64","v":93000},{"$f":"K64","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I74:INDEX(I74:BR74,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":-91295},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I73/$F62*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I71=0,I72,I71/$F62+I73/2/$F62),0))","v":0},-155,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,{"$f":"(-1)*IF(AO$49=YEAR(IS_Date),AO73/$F62*((12-MONTH(IS_Date)+1)/12),IF(AO$49>YEAR(IS_Date),IF(AO71=0,AO72,AO71/$F62+AO73/2/$F62),0))","v":-1860},-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1705,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I75,,Study_Length,,)","v":-1705}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I72:I74)","v":0},{"$f":"MAX(0,SUM(J72:J74))","v":92845},{"$f":"MAX(0,SUM(K72:K74))","v":90985},{"$f":"MAX(0,SUM(L72:L74))","v":89125},{"$f":"MAX(0,SUM(M72:M74))","v":87265},85405,83545,81685,79825,77965,76105,74245,72385,70525,68665,66805,64945,63085,61225,59365,57505,55645,53785,51925,50065,48205,46345,44485,42625,40765,38905,37045,35185,33325,31465,29605,27745,25885,24025,22165,20305,18445,16585,14725,12865,11005,9145,7285,5425,3565,1705,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I75,,Study_Length,,)+BR74","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I75+I72)/2","v":0},46422.5,91915,90055,88195,86335,84475,82615,80755,78895,77035,75175,73315,71455,69595,67735,65875,64015,62155,60295,58435,56575,54715,52855,50995,49135,47275,45415,43555,41695,39835,37975,{"$f":"(AO75+AO72)/2","v":36115},34255,32395,30535,28675,26815,24955,23095,21235,19375,17515,15655,13795,11935,10075,8215,6355,4495,2635,852.5,0,0,0,0,0,0,0,0,0,{"$f":"(BR75+OFFSET(I72,,Study_Length,,))/2","v":1782.5}]
[]
["Class 8 Capital Expenditures",null,null,8,{"$f":"VLOOKUP($D78,'Finance Input'!$B$26:$D$37,2,0)","v":0.2},{"$f":"VLOOKUP($D78,'Finance Input'!$B$26:$D$37,3,0)","v":15},null,{"$f":"SUM(I78:INDEX(I78:BR78,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D78,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D78,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D78,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D78,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D78,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D78,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D78,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I83","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO83","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I83,,Study_Length,,)","v":0}]
["Additions to UCC pool - Only recorded beyond in-service 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["CCA declining balance - Standard CCA with 1/2 rule",null,null,null,null,null,null,{"$f":"SUM(I81:INDEX(I81:BR81,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(AND(I79+I80<0,$D$32=\"Yes (Separate Entity)\"),(I80+I79)*(-1),MIN(0,((I79+I80)-ABS(0.5*I80))*$E78*(-1)))","v":0},{"$f":"IF(AND(J79+J80<0,$D$32=\"Yes (Separate Entity)\"),(J80+J79)*(-1),MIN(0,((J79+J80)-ABS(0.5*J80))*$E78*(-1)))","v":0},{"$f":"IF(AND(K79+K80<0,$D$32=\"Yes (Separate Entity)\"),(K80+K79)*(-1),MIN(0,((K79+K80)-ABS(0.5*K80))*$E78*(-1)))","v":0},{"$f":"IF(AND(L79+L80<0,$D$32=\"Yes (Separate Entity)\"),(L80+L79)*(-1),MIN(0,((L79+L80)-ABS(0.5*L80))*$E78*(-1)))","v":0},{"$f":"IF(AND(M79+M80<0,$D$32=\"Yes (Separate Entity)\"),(M80+M79)*(-1),MIN(0,((M79+M80)-ABS(0.5*M80))*$E78*(-1)))","v":0},{"$f":"IF(AND(N79+N80<0,$D$32=\"Yes (Separate Entity)\"),(N80+N79)*(-1),MIN(0,((N79+N80)-ABS(0.5*N80))*$E78*(-1)))","v":0},{"$f":"IF(AND(O79+O80<0,$D$32=\"Yes (Separate 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["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F78","v":2040},2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,{"$f":"AP$49+$F78","v":2072},2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084,2085,2086,2087,2088,2089,2090,2091,2092,2093,2094,2095,2096,2097,2098,2099]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"MAX(0,IF(J$49>=$J86,ROUND(I87+I89-ABS(HLOOKUP(J$49,$J86:$BR89,4,0)),2),I87+I89))","v":0},{"$f":"MAX(0,IF(K$49>=$J86,ROUND(J87+J89-ABS(HLOOKUP(K$49,$J86:$BR89,4,0)),2),J87+J89))","v":0},{"$f":"MAX(0,IF(L$49>=$J86,ROUND(K87+K89-ABS(HLOOKUP(L$49,$J86:$BR89,4,0)),2),K87+K89))","v":0},{"$f":"MAX(0,IF(M$49>=$J86,ROUND(L87+L89-ABS(HLOOKUP(M$49,$J86:$BR89,4,0)),2),L87+L89))","v":0},{"$f":"MAX(0,IF(N$49>=$J86,ROUND(M87+M89-ABS(HLOOKUP(N$49,$J86:$BR89,4,0)),2),M87+M89))","v":0},{"$f":"MAX(0,IF(O$49>=$J86,ROUND(N87+N89-ABS(HLOOKUP(O$49,$J86:$BR89,4,0)),2),N87+N89))","v":0},{"$f":"MAX(0,IF(P$49>=$J86,ROUND(O87+O89-ABS(HLOOKUP(P$49,$J86:$BR89,4,0)),2),O87+O89))","v":0},{"$f":"MAX(0,IF(Q$49>=$J86,ROUND(P87+P89-ABS(HLOOKUP(Q$49,$J86:$BR89,4,0)),2),P87+P89))","v":0},{"$f":"MAX(0,IF(R$49>=$J86,ROUND(Q87+Q89-ABS(HLOOKUP(R$49,$J86:$BR89,4,0)),2),Q87+Q89))","v":0},{"$f":"MAX(0,IF(S$49>=$J86,ROUND(R87+R89-ABS(HLOOKUP(S$49,$J86:$BR89,4,0)),2),R87+R89))","v":0},{"$f":"MAX(0,IF(T$49>=$J86,ROUND(S87+S89-ABS(HLOOKUP(T$49,$J86:$BR89,4,0)),2),S87+S89))","v":0},{"$f":"MAX(0,IF(U$49>=$J86,ROUND(T87+T89-ABS(HLOOKUP(U$49,$J86:$BR89,4,0)),2),T87+T89))","v":0},{"$f":"MAX(0,IF(V$49>=$J86,ROUND(U87+U89-ABS(HLOOKUP(V$49,$J86:$BR89,4,0)),2),U87+U89))","v":0},{"$f":"MAX(0,IF(W$49>=$J86,ROUND(V87+V89-ABS(HLOOKUP(W$49,$J86:$BR89,4,0)),2),V87+V89))","v":0},{"$f":"MAX(0,IF(X$49>=$J86,ROUND(W87+W89-ABS(HLOOKUP(X$49,$J86:$BR89,4,0)),2),W87+W89))","v":0},{"$f":"MAX(0,IF(Y$49>=$J86,ROUND(X87+X89-ABS(HLOOKUP(Y$49,$J86:$BR89,4,0)),2),X87+X89))","v":0},{"$f":"MAX(0,IF(Z$49>=$J86,ROUND(Y87+Y89-ABS(HLOOKUP(Z$49,$J86:$BR89,4,0)),2),Y87+Y89))","v":0},{"$f":"MAX(0,IF(AA$49>=$J86,ROUND(Z87+Z89-ABS(HLOOKUP(AA$49,$J86:$BR89,4,0)),2),Z87+Z89))","v":0},{"$f":"MAX(0,IF(AB$49>=$J86,ROUND(AA87+AA89-ABS(HLOOKUP(AB$49,$J86:$BR89,4,0)),2),AA87+AA89))","v":0},{"$f":"MAX(0,IF(AC$49>=$J86,ROUND(AB87+AB89-ABS(HLOOKUP(AC$49,$J86:$BR89,4,0)),2),AB87+AB89))","v":0},{"$f":"MAX(0,IF(AD$49>=$J86,ROUND(AC87+AC89-ABS(HLOOKUP(AD$49,$J86:$BR89,4,0)),2),AC87+AC89))","v":0},{"$f":"MAX(0,IF(AE$49>=$J86,ROUND(AD87+AD89-ABS(HLOOKUP(AE$49,$J86:$BR89,4,0)),2),AD87+AD89))","v":0},{"$f":"MAX(0,IF(AF$49>=$J86,ROUND(AE87+AE89-ABS(HLOOKUP(AF$49,$J86:$BR89,4,0)),2),AE87+AE89))","v":0},{"$f":"MAX(0,IF(AG$49>=$J86,ROUND(AF87+AF89-ABS(HLOOKUP(AG$49,$J86:$BR89,4,0)),2),AF87+AF89))","v":0},{"$f":"MAX(0,IF(AH$49>=$J86,ROUND(AG87+AG89-ABS(HLOOKUP(AH$49,$J86:$BR89,4,0)),2),AG87+AG89))","v":0},{"$f":"MAX(0,IF(AI$49>=$J86,ROUND(AH87+AH89-ABS(HLOOKUP(AI$49,$J86:$BR89,4,0)),2),AH87+AH89))","v":0},{"$f":"MAX(0,IF(AJ$49>=$J86,ROUND(AI87+AI89-ABS(HLOOKUP(AJ$49,$J86:$BR89,4,0)),2),AI87+AI89))","v":0},{"$f":"MAX(0,IF(AK$49>=$J86,ROUND(AJ87+AJ89-ABS(HLOOKUP(AK$49,$J86:$BR89,4,0)),2),AJ87+AJ89))","v":0},{"$f":"MAX(0,IF(AL$49>=$J86,ROUND(AK87+AK89-ABS(HLOOKUP(AL$49,$J86:$BR89,4,0)),2),AK87+AK89))","v":0},{"$f":"MAX(0,IF(AM$49>=$J86,ROUND(AL87+AL89-ABS(HLOOKUP(AM$49,$J86:$BR89,4,0)),2),AL87+AL89))","v":0},{"$f":"MAX(0,IF(AN$49>=$J86,ROUND(AM87+AM89-ABS(HLOOKUP(AN$49,$J86:$BR89,4,0)),2),AM87+AM89))","v":0},{"$f":"MAX(0,IF(AO$49>=$J86,ROUND(AN87+AN89-ABS(HLOOKUP(AO$49,$J86:$BR89,4,0)),2),AN87+AN89))","v":0},{"$f":"MAX(0,IF(AP$49>=$J86,ROUND(AO87+AO89-ABS(HLOOKUP(AP$49,$J86:$BR89,4,0)),2),AO87+AO89))","v":0},{"$f":"MAX(0,IF(AQ$49>=$J86,ROUND(AP87+AP89-ABS(HLOOKUP(AQ$49,$J86:$BR89,4,0)),2),AP87+AP89))","v":0},{"$f":"MAX(0,IF(AR$49>=$J86,ROUND(AQ87+AQ89-ABS(HLOOKUP(AR$49,$J86:$BR89,4,0)),2),AQ87+AQ89))","v":0},{"$f":"MAX(0,IF(AS$49>=$J86,ROUND(AR87+AR89-ABS(HLOOKUP(AS$49,$J86:$BR89,4,0)),2),AR87+AR89))","v":0},{"$f":"MAX(0,IF(AT$49>=$J86,ROUND(AS87+AS89-ABS(HLOOKUP(AT$49,$J86:$BR89,4,0)),2),AS87+AS89))","v":0},{"$f":"MAX(0,IF(AU$49>=$J86,ROUND(AT87+AT89-ABS(HLOOKUP(AU$49,$J86:$BR89,4,0)),2),AT87+AT89))","v":0},{"$f":"MAX(0,IF(AV$49>=$J86,ROUND(AU87+AU89-ABS(HLOOKUP(AV$49,$J86:$BR89,4,0)),2),AU87+AU89))","v":0},{"$f":"MAX(0,IF(AW$49>=$J86,ROUND(AV87+AV89-ABS(HLOOKUP(AW$49,$J86:$BR89,4,0)),2),AV87+AV89))","v":0},{"$f":"MAX(0,IF(AX$49>=$J86,ROUND(AW87+AW89-ABS(HLOOKUP(AX$49,$J86:$BR89,4,0)),2),AW87+AW89))","v":0},{"$f":"MAX(0,IF(AY$49>=$J86,ROUND(AX87+AX89-ABS(HLOOKUP(AY$49,$J86:$BR89,4,0)),2),AX87+AX89))","v":0},{"$f":"MAX(0,IF(AZ$49>=$J86,ROUND(AY87+AY89-ABS(HLOOKUP(AZ$49,$J86:$BR89,4,0)),2),AY87+AY89))","v":0},{"$f":"MAX(0,IF(BA$49>=$J86,ROUND(AZ87+AZ89-ABS(HLOOKUP(BA$49,$J86:$BR89,4,0)),2),AZ87+AZ89))","v":0},{"$f":"MAX(0,IF(BB$49>=$J86,ROUND(BA87+BA89-ABS(HLOOKUP(BB$49,$J86:$BR89,4,0)),2),BA87+BA89))","v":0},{"$f":"MAX(0,IF(BC$49>=$J86,ROUND(BB87+BB89-ABS(HLOOKUP(BC$49,$J86:$BR89,4,0)),2),BB87+BB89))","v":0},{"$f":"MAX(0,IF(BD$49>=$J86,ROUND(BC87+BC89-ABS(HLOOKUP(BD$49,$J86:$BR89,4,0)),2),BC87+BC89))","v":0},{"$f":"MAX(0,IF(BE$49>=$J86,ROUND(BD87+BD89-ABS(HLOOKUP(BE$49,$J86:$BR89,4,0)),2),BD87+BD89))","v":0},{"$f":"MAX(0,IF(BF$49>=$J86,ROUND(BE87+BE89-ABS(HLOOKUP(BF$49,$J86:$BR89,4,0)),2),BE87+BE89))","v":0},{"$f":"MAX(0,IF(BG$49>=$J86,ROUND(BF87+BF89-ABS(HLOOKUP(BG$49,$J86:$BR89,4,0)),2),BF87+BF89))","v":0},{"$f":"MAX(0,IF(BH$49>=$J86,ROUND(BG87+BG89-ABS(HLOOKUP(BH$49,$J86:$BR89,4,0)),2),BG87+BG89))","v":0},{"$f":"MAX(0,IF(BI$49>=$J86,ROUND(BH87+BH89-ABS(HLOOKUP(BI$49,$J86:$BR89,4,0)),2),BH87+BH89))","v":0},{"$f":"MAX(0,IF(BJ$49>=$J86,ROUND(BI87+BI89-ABS(HLOOKUP(BJ$49,$J86:$BR89,4,0)),2),BI87+BI89))","v":0},{"$f":"MAX(0,IF(BK$49>=$J86,ROUND(BJ87+BJ89-ABS(HLOOKUP(BK$49,$J86:$BR89,4,0)),2),BJ87+BJ89))","v":0},{"$f":"MAX(0,IF(BL$49>=$J86,ROUND(BK87+BK89-ABS(HLOOKUP(BL$49,$J86:$BR89,4,0)),2),BK87+BK89))","v":0},{"$f":"MAX(0,IF(BM$49>=$J86,ROUND(BL87+BL89-ABS(HLOOKUP(BM$49,$J86:$BR89,4,0)),2),BL87+BL89))","v":0},{"$f":"MAX(0,IF(BN$49>=$J86,ROUND(BM87+BM89-ABS(HLOOKUP(BN$49,$J86:$BR89,4,0)),2),BM87+BM89))","v":0},{"$f":"MAX(0,IF(BO$49>=$J86,ROUND(BN87+BN89-ABS(HLOOKUP(BO$49,$J86:$BR89,4,0)),2),BN87+BN89))","v":0},{"$f":"MAX(0,IF(BP$49>=$J86,ROUND(BO87+BO89-ABS(HLOOKUP(BP$49,$J86:$BR89,4,0)),2),BO87+BO89))","v":0},{"$f":"MAX(0,IF(BQ$49>=$J86,ROUND(BP87+BP89-ABS(HLOOKUP(BQ$49,$J86:$BR89,4,0)),2),BP87+BP89))","v":0}]
["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H91)","v":0},{"$f":"MAX(0,I91)","v":0},{"$f":"MAX(0,J91)","v":0},{"$f":"MAX(0,K91)","v":0},{"$f":"MAX(0,L91)","v":0},{"$f":"MAX(0,M91)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I89:INDEX(I89:BR89,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I80","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO80","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I90:INDEX(I90:BR90,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I89/$F78*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I87=0,I88,I87/$F78+I89/2/$F78),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*IF(AO$49=YEAR(IS_Date),AO89/$F78*((12-MONTH(IS_Date)+1)/12),IF(AO$49>YEAR(IS_Date),IF(AO87=0,AO88,AO87/$F78+AO89/2/$F78),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I91,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I88:I90)","v":0},{"$f":"MAX(0,SUM(J88:J90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP88:AP90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I91,,Study_Length,,)+BR90","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I91+I88)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR91+OFFSET(I88,,Study_Length,,))/2","v":0}]
[]
["Class 10 Capital Expenditures",null,null,10,{"$f":"VLOOKUP($D94,'Finance Input'!$B$26:$D$37,2,0)","v":0.3},{"$f":"VLOOKUP($D94,'Finance Input'!$B$26:$D$37,3,0)","v":10},null,{"$f":"SUM(I94:INDEX(I94:BR94,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2041]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2042]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2043]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2044]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2045]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2046]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2047]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2048]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2049]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2050]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2051]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2052]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2053]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2054]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2055]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2056]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2057]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2058]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2059]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2060]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2061]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2062]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2063]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2064]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2065]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2066]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2067]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2068]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2069]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2070]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2071]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2072]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2073]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2074]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2075]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2076]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2077]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2078]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2079]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2080]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2081]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2082]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2083]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[2084]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D94,Table2[[#All],[Terminal Value]])*(-1)","v":0}]
["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I99","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO99","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I99,,Study_Length,,)","v":0}]
["Additions to UCC pool - Only recorded beyond in-service 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["CCA declining balance - Standard CCA with 1/2 rule",null,null,null,null,null,null,{"$f":"SUM(I97:INDEX(I97:BR97,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(AND(I95+I96<0,$D$32=\"Yes (Separate Entity)\"),(I96+I95)*(-1),MIN(0,((I95+I96)-ABS(0.5*I96))*$E94*(-1)))","v":0},{"$f":"IF(AND(J95+J96<0,$D$32=\"Yes (Separate Entity)\"),(J96+J95)*(-1),MIN(0,((J95+J96)-ABS(0.5*J96))*$E94*(-1)))","v":0},{"$f":"IF(AND(K95+K96<0,$D$32=\"Yes (Separate Entity)\"),(K96+K95)*(-1),MIN(0,((K95+K96)-ABS(0.5*K96))*$E94*(-1)))","v":0},{"$f":"IF(AND(L95+L96<0,$D$32=\"Yes (Separate Entity)\"),(L96+L95)*(-1),MIN(0,((L95+L96)-ABS(0.5*L96))*$E94*(-1)))","v":0},{"$f":"IF(AND(M95+M96<0,$D$32=\"Yes (Separate Entity)\"),(M96+M95)*(-1),MIN(0,((M95+M96)-ABS(0.5*M96))*$E94*(-1)))","v":0},{"$f":"IF(AND(N95+N96<0,$D$32=\"Yes (Separate Entity)\"),(N96+N95)*(-1),MIN(0,((N95+N96)-ABS(0.5*N96))*$E94*(-1)))","v":0},{"$f":"IF(AND(O95+O96<0,$D$32=\"Yes (Separate 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["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F94","v":2035},2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,{"$f":"AP$49+$F94","v":2067},2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084,2085,2086,2087,2088,2089,2090,2091,2092,2093,2094]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"MAX(0,IF(J$49>=$J102,ROUND(I103+I105-ABS(HLOOKUP(J$49,$J102:$BR105,4,0)),2),I103+I105))","v":0},{"$f":"MAX(0,IF(K$49>=$J102,ROUND(J103+J105-ABS(HLOOKUP(K$49,$J102:$BR105,4,0)),2),J103+J105))","v":0},{"$f":"MAX(0,IF(L$49>=$J102,ROUND(K103+K105-ABS(HLOOKUP(L$49,$J102:$BR105,4,0)),2),K103+K105))","v":0},{"$f":"MAX(0,IF(M$49>=$J102,ROUND(L103+L105-ABS(HLOOKUP(M$49,$J102:$BR105,4,0)),2),L103+L105))","v":0},{"$f":"MAX(0,IF(N$49>=$J102,ROUND(M103+M105-ABS(HLOOKUP(N$49,$J102:$BR105,4,0)),2),M103+M105))","v":0},{"$f":"MAX(0,IF(O$49>=$J102,ROUND(N103+N105-ABS(HLOOKUP(O$49,$J102:$BR105,4,0)),2),N103+N105))","v":0},{"$f":"MAX(0,IF(P$49>=$J102,ROUND(O103+O105-ABS(HLOOKUP(P$49,$J102:$BR105,4,0)),2),O103+O105))","v":0},{"$f":"MAX(0,IF(Q$49>=$J102,ROUND(P103+P105-ABS(HLOOKUP(Q$49,$J102:$BR105,4,0)),2),P103+P105))","v":0},{"$f":"MAX(0,IF(R$49>=$J102,ROUND(Q103+Q105-ABS(HLOOKUP(R$49,$J102:$BR105,4,0)),2),Q103+Q105))","v":0},{"$f":"MAX(0,IF(S$49>=$J102,ROUND(R103+R105-ABS(HLOOKUP(S$49,$J102:$BR105,4,0)),2),R103+R105))","v":0},{"$f":"MAX(0,IF(T$49>=$J102,ROUND(S103+S105-ABS(HLOOKUP(T$49,$J102:$BR105,4,0)),2),S103+S105))","v":0},{"$f":"MAX(0,IF(U$49>=$J102,ROUND(T103+T105-ABS(HLOOKUP(U$49,$J102:$BR105,4,0)),2),T103+T105))","v":0},0,0,0,{"$f":"MAX(0,IF(Y$49>=$J102,ROUND(X103+X105-ABS(HLOOKUP(Y$49,$J102:$BR105,4,0)),2),X103+X105))","v":0},{"$f":"MAX(0,IF(Z$49>=$J102,ROUND(Y103+Y105-ABS(HLOOKUP(Z$49,$J102:$BR105,4,0)),2),Y103+Y105))","v":0},{"$f":"MAX(0,IF(AA$49>=$J102,ROUND(Z103+Z105-ABS(HLOOKUP(AA$49,$J102:$BR105,4,0)),2),Z103+Z105))","v":0},{"$f":"MAX(0,IF(AB$49>=$J102,ROUND(AA103+AA105-ABS(HLOOKUP(AB$49,$J102:$BR105,4,0)),2),AA103+AA105))","v":0},{"$f":"MAX(0,IF(AC$49>=$J102,ROUND(AB103+AB105-ABS(HLOOKUP(AC$49,$J102:$BR105,4,0)),2),AB103+AB105))","v":0},{"$f":"MAX(0,IF(AD$49>=$J102,ROUND(AC103+AC105-ABS(HLOOKUP(AD$49,$J102:$BR105,4,0)),2),AC103+AC105))","v":0},{"$f":"MAX(0,IF(AE$49>=$J102,ROUND(AD103+AD105-ABS(HLOOKUP(AE$49,$J102:$BR105,4,0)),2),AD103+AD105))","v":0},{"$f":"MAX(0,IF(AF$49>=$J102,ROUND(AE103+AE105-ABS(HLOOKUP(AF$49,$J102:$BR105,4,0)),2),AE103+AE105))","v":0},{"$f":"MAX(0,IF(AG$49>=$J102,ROUND(AF103+AF105-ABS(HLOOKUP(AG$49,$J102:$BR105,4,0)),2),AF103+AF105))","v":0},{"$f":"MAX(0,IF(AH$49>=$J102,ROUND(AG103+AG105-ABS(HLOOKUP(AH$49,$J102:$BR105,4,0)),2),AG103+AG105))","v":0},{"$f":"MAX(0,IF(AI$49>=$J102,ROUND(AH103+AH105-ABS(HLOOKUP(AI$49,$J102:$BR105,4,0)),2),AH103+AH105))","v":0},{"$f":"MAX(0,IF(AJ$49>=$J102,ROUND(AI103+AI105-ABS(HLOOKUP(AJ$49,$J102:$BR105,4,0)),2),AI103+AI105))","v":0},{"$f":"MAX(0,IF(AK$49>=$J102,ROUND(AJ103+AJ105-ABS(HLOOKUP(AK$49,$J102:$BR105,4,0)),2),AJ103+AJ105))","v":0},{"$f":"MAX(0,IF(AL$49>=$J102,ROUND(AK103+AK105-ABS(HLOOKUP(AL$49,$J102:$BR105,4,0)),2),AK103+AK105))","v":0},{"$f":"MAX(0,IF(AM$49>=$J102,ROUND(AL103+AL105-ABS(HLOOKUP(AM$49,$J102:$BR105,4,0)),2),AL103+AL105))","v":0},{"$f":"MAX(0,IF(AN$49>=$J102,ROUND(AM103+AM105-ABS(HLOOKUP(AN$49,$J102:$BR105,4,0)),2),AM103+AM105))","v":0},{"$f":"MAX(0,IF(AO$49>=$J102,ROUND(AN103+AN105-ABS(HLOOKUP(AO$49,$J102:$BR105,4,0)),2),AN103+AN105))","v":0},{"$f":"MAX(0,IF(AP$49>=$J102,ROUND(AO103+AO105-ABS(HLOOKUP(AP$49,$J102:$BR105,4,0)),2),AO103+AO105))","v":0},{"$f":"MAX(0,IF(AQ$49>=$J102,ROUND(AP103+AP105-ABS(HLOOKUP(AQ$49,$J102:$BR105,4,0)),2),AP103+AP105))","v":0},{"$f":"MAX(0,IF(AR$49>=$J102,ROUND(AQ103+AQ105-ABS(HLOOKUP(AR$49,$J102:$BR105,4,0)),2),AQ103+AQ105))","v":0},{"$f":"MAX(0,IF(AS$49>=$J102,ROUND(AR103+AR105-ABS(HLOOKUP(AS$49,$J102:$BR105,4,0)),2),AR103+AR105))","v":0},{"$f":"MAX(0,IF(AT$49>=$J102,ROUND(AS103+AS105-ABS(HLOOKUP(AT$49,$J102:$BR105,4,0)),2),AS103+AS105))","v":0},{"$f":"MAX(0,IF(AU$49>=$J102,ROUND(AT103+AT105-ABS(HLOOKUP(AU$49,$J102:$BR105,4,0)),2),AT103+AT105))","v":0},{"$f":"MAX(0,IF(AV$49>=$J102,ROUND(AU103+AU105-ABS(HLOOKUP(AV$49,$J102:$BR105,4,0)),2),AU103+AU105))","v":0},{"$f":"MAX(0,IF(AW$49>=$J102,ROUND(AV103+AV105-ABS(HLOOKUP(AW$49,$J102:$BR105,4,0)),2),AV103+AV105))","v":0},{"$f":"MAX(0,IF(AX$49>=$J102,ROUND(AW103+AW105-ABS(HLOOKUP(AX$49,$J102:$BR105,4,0)),2),AW103+AW105))","v":0},{"$f":"MAX(0,IF(AY$49>=$J102,ROUND(AX103+AX105-ABS(HLOOKUP(AY$49,$J102:$BR105,4,0)),2),AX103+AX105))","v":0},{"$f":"MAX(0,IF(AZ$49>=$J102,ROUND(AY103+AY105-ABS(HLOOKUP(AZ$49,$J102:$BR105,4,0)),2),AY103+AY105))","v":0},{"$f":"MAX(0,IF(BA$49>=$J102,ROUND(AZ103+AZ105-ABS(HLOOKUP(BA$49,$J102:$BR105,4,0)),2),AZ103+AZ105))","v":0},{"$f":"MAX(0,IF(BB$49>=$J102,ROUND(BA103+BA105-ABS(HLOOKUP(BB$49,$J102:$BR105,4,0)),2),BA103+BA105))","v":0},{"$f":"MAX(0,IF(BC$49>=$J102,ROUND(BB103+BB105-ABS(HLOOKUP(BC$49,$J102:$BR105,4,0)),2),BB103+BB105))","v":0},{"$f":"MAX(0,IF(BD$49>=$J102,ROUND(BC103+BC105-ABS(HLOOKUP(BD$49,$J102:$BR105,4,0)),2),BC103+BC105))","v":0},{"$f":"MAX(0,IF(BE$49>=$J102,ROUND(BD103+BD105-ABS(HLOOKUP(BE$49,$J102:$BR105,4,0)),2),BD103+BD105))","v":0},{"$f":"MAX(0,IF(BF$49>=$J102,ROUND(BE103+BE105-ABS(HLOOKUP(BF$49,$J102:$BR105,4,0)),2),BE103+BE105))","v":0},{"$f":"MAX(0,IF(BG$49>=$J102,ROUND(BF103+BF105-ABS(HLOOKUP(BG$49,$J102:$BR105,4,0)),2),BF103+BF105))","v":0},{"$f":"MAX(0,IF(BH$49>=$J102,ROUND(BG103+BG105-ABS(HLOOKUP(BH$49,$J102:$BR105,4,0)),2),BG103+BG105))","v":0},{"$f":"MAX(0,IF(BI$49>=$J102,ROUND(BH103+BH105-ABS(HLOOKUP(BI$49,$J102:$BR105,4,0)),2),BH103+BH105))","v":0},{"$f":"MAX(0,IF(BJ$49>=$J102,ROUND(BI103+BI105-ABS(HLOOKUP(BJ$49,$J102:$BR105,4,0)),2),BI103+BI105))","v":0},{"$f":"MAX(0,IF(BK$49>=$J102,ROUND(BJ103+BJ105-ABS(HLOOKUP(BK$49,$J102:$BR105,4,0)),2),BJ103+BJ105))","v":0},{"$f":"MAX(0,IF(BL$49>=$J102,ROUND(BK103+BK105-ABS(HLOOKUP(BL$49,$J102:$BR105,4,0)),2),BK103+BK105))","v":0},{"$f":"MAX(0,IF(BM$49>=$J102,ROUND(BL103+BL105-ABS(HLOOKUP(BM$49,$J102:$BR105,4,0)),2),BL103+BL105))","v":0},{"$f":"MAX(0,IF(BN$49>=$J102,ROUND(BM103+BM105-ABS(HLOOKUP(BN$49,$J102:$BR105,4,0)),2),BM103+BM105))","v":0},{"$f":"MAX(0,IF(BO$49>=$J102,ROUND(BN103+BN105-ABS(HLOOKUP(BO$49,$J102:$BR105,4,0)),2),BN103+BN105))","v":0},{"$f":"MAX(0,IF(BP$49>=$J102,ROUND(BO103+BO105-ABS(HLOOKUP(BP$49,$J102:$BR105,4,0)),2),BO103+BO105))","v":0},{"$f":"MAX(0,IF(BQ$49>=$J102,ROUND(BP103+BP105-ABS(HLOOKUP(BQ$49,$J102:$BR105,4,0)),2),BP103+BP105))","v":0}]
["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H107)","v":0},{"$f":"MAX(0,I107)","v":0},{"$f":"MAX(0,J107)","v":0},{"$f":"MAX(0,K107)","v":0},{"$f":"MAX(0,L107)","v":0},{"$f":"MAX(0,M107)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,W107)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I105:INDEX(I105:BR105,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I96","v":0},{"$f":"J96","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"X96","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I106:INDEX(I106:BR106,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I105/$F94*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I103=0,I104,I103/$F94+I105/2/$F94),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*IF(W$49=YEAR(IS_Date),W105/$F94*((12-MONTH(IS_Date)+1)/12),IF(W$49>YEAR(IS_Date),IF(W103=0,W104,W103/$F94+W105/2/$F94),0))","v":0},{"$f":"(-1)*IF(X$49=YEAR(IS_Date),X105/$F94*((12-MONTH(IS_Date)+1)/12),IF(X$49>YEAR(IS_Date),IF(X103=0,X104,X103/$F94+X105/2/$F94),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*IF(AO$49=YEAR(IS_Date),AO105/$F94*((12-MONTH(IS_Date)+1)/12),IF(AO$49>YEAR(IS_Date),IF(AO103=0,AO104,AO103/$F94+AO105/2/$F94),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I107,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I104:I106)","v":0},{"$f":"MAX(0,SUM(J104:J106))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP104:AP106))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I107,,Study_Length,,)+BR106","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I107+I104)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR107+OFFSET(I104,,Study_Length,,))/2","v":0}]
[]
["Class 13 Capital Expenditures",null,null,13,{"$f":"VLOOKUP($D110,'Finance Input'!$B$26:$D$37,2,0)","v":0.05},{"$f":"VLOOKUP($D110,'Finance Input'!$B$26:$D$37,3,0)","v":20},null,{"$f":"SUM(I110:INDEX(I110:BR110,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2041]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2042]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2043]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2044]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2045]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2046]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2047]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2048]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2049]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2050]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2051]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2052]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2053]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2054]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2055]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2056]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2057]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2058]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2059]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2060]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2061]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2062]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2063]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2064]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2065]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2066]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2067]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2068]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2069]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2070]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2071]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2072]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2073]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2074]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2075]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2076]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2077]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2078]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2079]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2080]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2081]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2082]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2083]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D110,Table2[[#All],[2084]])*(-1)","v":0}]
["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I115","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO115","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during the year",null,null,null,null,null,null,{"$f":"SUM(I112:INDEX(I112:BR112,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I110","v":0},{"$f":"J110","v":0},{"$f":"K110","v":0},{"$f":"L110","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["CCA at straightline basis over lease life + one renewal period",null,null,null,null,null,null,{"$f":"SUM(I113:INDEX(I113:BR113,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IFERROR(-IF(I$49<Lease_Start,0,SUM(I111:I112)/(Lease_Start+Lease_Life-I49)),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:I113)=$H112,0,IF(J$49<Lease_Start,0,SUM(J111:J112)/(Lease_Start+Lease_Life-J49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:J113)=$H112,0,IF(K$49<Lease_Start,0,SUM(K111:K112)/(Lease_Start+Lease_Life-K49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:K113)=$H112,0,IF(L$49<Lease_Start,0,SUM(L111:L112)/(Lease_Start+Lease_Life-L49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:L113)=$H112,0,IF(M$49<Lease_Start,0,SUM(M111:M112)/(Lease_Start+Lease_Life-M49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:M113)=$H112,0,IF(N$49<Lease_Start,0,SUM(N111:N112)/(Lease_Start+Lease_Life-N49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:N113)=$H112,0,IF(O$49<Lease_Start,0,SUM(O111:O112)/(Lease_Start+Lease_Life-O49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:O113)=$H112,0,IF(P$49<Lease_Start,0,SUM(P111:P112)/(Lease_Start+Lease_Life-P49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:P113)=$H112,0,IF(Q$49<Lease_Start,0,SUM(Q111:Q112)/(Lease_Start+Lease_Life-Q49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:Q113)=$H112,0,IF(R$49<Lease_Start,0,SUM(R111:R112)/(Lease_Start+Lease_Life-R49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:R113)=$H112,0,IF(S$49<Lease_Start,0,SUM(S111:S112)/(Lease_Start+Lease_Life-S49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:S113)=$H112,0,IF(T$49<Lease_Start,0,SUM(T111:T112)/(Lease_Start+Lease_Life-T49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:T113)=$H112,0,IF(U$49<Lease_Start,0,SUM(U111:U112)/(Lease_Start+Lease_Life-U49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:U113)=$H112,0,IF(V$49<Lease_Start,0,SUM(V111:V112)/(Lease_Start+Lease_Life-V49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:V113)=$H112,0,IF(W$49<Lease_Start,0,SUM(W111:W112)/(Lease_Start+Lease_Life-W49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:W113)=$H112,0,IF(X$49<Lease_Start,0,SUM(X111:X112)/(Lease_Start+Lease_Life-X49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:X113)=$H112,0,IF(Y$49<Lease_Start,0,SUM(Y111:Y112)/(Lease_Start+Lease_Life-Y49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:Y113)=$H112,0,IF(Z$49<Lease_Start,0,SUM(Z111:Z112)/(Lease_Start+Lease_Life-Z49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:Z113)=$H112,0,IF(AA$49<Lease_Start,0,SUM(AA111:AA112)/(Lease_Start+Lease_Life-AA49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AA113)=$H112,0,IF(AB$49<Lease_Start,0,SUM(AB111:AB112)/(Lease_Start+Lease_Life-AB49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AB113)=$H112,0,IF(AC$49<Lease_Start,0,SUM(AC111:AC112)/(Lease_Start+Lease_Life-AC49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AC113)=$H112,0,IF(AD$49<Lease_Start,0,SUM(AD111:AD112)/(Lease_Start+Lease_Life-AD49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AD113)=$H112,0,IF(AE$49<Lease_Start,0,SUM(AE111:AE112)/(Lease_Start+Lease_Life-AE49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AE113)=$H112,0,IF(AF$49<Lease_Start,0,SUM(AF111:AF112)/(Lease_Start+Lease_Life-AF49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AF113)=$H112,0,IF(AG$49<Lease_Start,0,SUM(AG111:AG112)/(Lease_Start+Lease_Life-AG49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AG113)=$H112,0,IF(AH$49<Lease_Start,0,SUM(AH111:AH112)/(Lease_Start+Lease_Life-AH49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AH113)=$H112,0,IF(AI$49<Lease_Start,0,SUM(AI111:AI112)/(Lease_Start+Lease_Life-AI49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AI113)=$H112,0,IF(AJ$49<Lease_Start,0,SUM(AJ111:AJ112)/(Lease_Start+Lease_Life-AJ49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AJ113)=$H112,0,IF(AK$49<Lease_Start,0,SUM(AK111:AK112)/(Lease_Start+Lease_Life-AK49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AK113)=$H112,0,IF(AL$49<Lease_Start,0,SUM(AL111:AL112)/(Lease_Start+Lease_Life-AL49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AL113)=$H112,0,IF(AM$49<Lease_Start,0,SUM(AM111:AM112)/(Lease_Start+Lease_Life-AM49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AM113)=$H112,0,IF(AN$49<Lease_Start,0,SUM(AN111:AN112)/(Lease_Start+Lease_Life-AN49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AN113)=$H112,0,IF(AO$49<Lease_Start,0,SUM(AO111:AO112)/(Lease_Start+Lease_Life-AO49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AO113)=$H112,0,IF(AP$49<Lease_Start,0,SUM(AP111:AP112)/(Lease_Start+Lease_Life-AP49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AP113)=$H112,0,IF(AQ$49<Lease_Start,0,SUM(AQ111:AQ112)/(Lease_Start+Lease_Life-AQ49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AQ113)=$H112,0,IF(AR$49<Lease_Start,0,SUM(AR111:AR112)/(Lease_Start+Lease_Life-AR49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AR113)=$H112,0,IF(AS$49<Lease_Start,0,SUM(AS111:AS112)/(Lease_Start+Lease_Life-AS49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AS113)=$H112,0,IF(AT$49<Lease_Start,0,SUM(AT111:AT112)/(Lease_Start+Lease_Life-AT49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AT113)=$H112,0,IF(AU$49<Lease_Start,0,SUM(AU111:AU112)/(Lease_Start+Lease_Life-AU49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AU113)=$H112,0,IF(AV$49<Lease_Start,0,SUM(AV111:AV112)/(Lease_Start+Lease_Life-AV49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AV113)=$H112,0,IF(AW$49<Lease_Start,0,SUM(AW111:AW112)/(Lease_Start+Lease_Life-AW49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AW113)=$H112,0,IF(AX$49<Lease_Start,0,SUM(AX111:AX112)/(Lease_Start+Lease_Life-AX49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AX113)=$H112,0,IF(AY$49<Lease_Start,0,SUM(AY111:AY112)/(Lease_Start+Lease_Life-AY49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AY113)=$H112,0,IF(AZ$49<Lease_Start,0,SUM(AZ111:AZ112)/(Lease_Start+Lease_Life-AZ49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:AZ113)=$H112,0,IF(BA$49<Lease_Start,0,SUM(BA111:BA112)/(Lease_Start+Lease_Life-BA49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BA113)=$H112,0,IF(BB$49<Lease_Start,0,SUM(BB111:BB112)/(Lease_Start+Lease_Life-BB49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BB113)=$H112,0,IF(BC$49<Lease_Start,0,SUM(BC111:BC112)/(Lease_Start+Lease_Life-BC49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BC113)=$H112,0,IF(BD$49<Lease_Start,0,SUM(BD111:BD112)/(Lease_Start+Lease_Life-BD49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BD113)=$H112,0,IF(BE$49<Lease_Start,0,SUM(BE111:BE112)/(Lease_Start+Lease_Life-BE49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BE113)=$H112,0,IF(BF$49<Lease_Start,0,SUM(BF111:BF112)/(Lease_Start+Lease_Life-BF49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BF113)=$H112,0,IF(BG$49<Lease_Start,0,SUM(BG111:BG112)/(Lease_Start+Lease_Life-BG49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BG113)=$H112,0,IF(BH$49<Lease_Start,0,SUM(BH111:BH112)/(Lease_Start+Lease_Life-BH49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BH113)=$H112,0,IF(BI$49<Lease_Start,0,SUM(BI111:BI112)/(Lease_Start+Lease_Life-BI49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BI113)=$H112,0,IF(BJ$49<Lease_Start,0,SUM(BJ111:BJ112)/(Lease_Start+Lease_Life-BJ49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BJ113)=$H112,0,IF(BK$49<Lease_Start,0,SUM(BK111:BK112)/(Lease_Start+Lease_Life-BK49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BK113)=$H112,0,IF(BL$49<Lease_Start,0,SUM(BL111:BL112)/(Lease_Start+Lease_Life-BL49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BL113)=$H112,0,IF(BM$49<Lease_Start,0,SUM(BM111:BM112)/(Lease_Start+Lease_Life-BM49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BM113)=$H112,0,IF(BN$49<Lease_Start,0,SUM(BN111:BN112)/(Lease_Start+Lease_Life-BN49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BN113)=$H112,0,IF(BO$49<Lease_Start,0,SUM(BO111:BO112)/(Lease_Start+Lease_Life-BO49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BO113)=$H112,0,IF(BP$49<Lease_Start,0,SUM(BP111:BP112)/(Lease_Start+Lease_Life-BP49))),0)","v":0},{"$f":"IFERROR(-IF(SUM($I113:BP113)=$H112,0,IF(BQ$49<Lease_Start,0,SUM(BQ111:BQ112)/(Lease_Start+Lease_Life-BQ49))),0)","v":0},{"$f":"OFFSET(I115,,Study_Length,,)*($E110/($E110+WACC))*-1","v":0}]
["Accelerated CCA - In first year add 2x CCA (pre2024); 1x CCA 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[]
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["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"IF(J$49>=$J118,I119+I121-HLOOKUP(J$49,$J118:$BR121,2,0),I119+I121)","v":0},{"$f":"IF(K$49>Lease_Life+Lease_Start,0,J119+J121)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AQ$49>Lease_Life+Lease_Start,0,AP119+AP121)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"G123","v":0},{"$f":"I123","v":0},{"$f":"J123","v":0},0,0,0,0,0,0,{"$f":"Q123","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I121:INDEX(I121:BR121,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I112","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO112","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Amortization (for lease commencement year, proportion to number of months since commencement)",null,null,null,null,null,null,{"$f":"SUM(I122:INDEX(I122:BR122,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(OR(I$49>Lease_Start+Lease_Life,I$49<Lease_Start),0,IF(I$49=Lease_Start,$H$121/Lease_Life/(12-MONTH(IS_Date)),IF(I$49=Lease_Start+Lease_Life,$H$121/Lease_Life*(1-(MONTH(IS_Date)/12)),$H$121/Lease_Life)))*(-1)","v":0},{"$f":"IF(J$49<Lease_Start,0,IF(J$49=Lease_Start,J120/Lease_Life*((MONTH(IS_Date)+1)/12),IF(K119=0,J120,(J121+J119)/Lease_Life)))*(-1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AP$49<Lease_Start,0,IF(AP$49=Lease_Start,AP120/Lease_Life*((MONTH(IS_Date)+1)/12),IF(AQ119=0,AP120,(AP121+AP119)/Lease_Life)))*(-1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I120:I122)","v":0},{"$f":"SUM(J120:J122)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I120+I123)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(AO120+AO123)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Class 42 Capital Expenditures",null,null,42,{"$f":"VLOOKUP($D126,'Finance Input'!$B$26:$D$37,2,0)","v":0.12},{"$f":"VLOOKUP($D126,'Finance Input'!$B$26:$D$37,3,0)","v":25},null,{"$f":"SUM(I126:INDEX(I126:BR126,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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Class]],$D126,Table2[[#All],[2071]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2072]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2073]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2074]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2075]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2076]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2077]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2078]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2079]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2080]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2081]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2082]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2083]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[2084]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D126,Table2[[#All],[Terminal Value]])*(-1)","v":0}]
["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I131","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO131","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I131,,Study_Length,,)","v":0}]
["Additions to UCC pool - Only recorded beyond in-service 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["CCA declining balance - Standard CCA with 1/2 rule",null,null,null,null,null,null,{"$f":"SUM(I129:INDEX(I129:BR129,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(AND(I127+I128<0,$D$32=\"Yes (Separate Entity)\"),(I128+I127)*(-1),MIN(0,((I127+I128)-ABS(0.5*I128))*$E126*(-1)))","v":0},{"$f":"IF(AND(J127+J128<0,$D$32=\"Yes (Separate Entity)\"),(J128+J127)*(-1),MIN(0,((J127+J128)-ABS(0.5*J128))*$E126*(-1)))","v":0},{"$f":"IF(AND(K127+K128<0,$D$32=\"Yes (Separate Entity)\"),(K128+K127)*(-1),MIN(0,((K127+K128)-ABS(0.5*K128))*$E126*(-1)))","v":0},{"$f":"IF(AND(L127+L128<0,$D$32=\"Yes (Separate Entity)\"),(L128+L127)*(-1),MIN(0,((L127+L128)-ABS(0.5*L128))*$E126*(-1)))","v":0},{"$f":"IF(AND(M127+M128<0,$D$32=\"Yes (Separate Entity)\"),(M128+M127)*(-1),MIN(0,((M127+M128)-ABS(0.5*M128))*$E126*(-1)))","v":0},{"$f":"IF(AND(N127+N128<0,$D$32=\"Yes (Separate Entity)\"),(N128+N127)*(-1),MIN(0,((N127+N128)-ABS(0.5*N128))*$E126*(-1)))","v":0},{"$f":"IF(AND(O127+O128<0,$D$32=\"Yes (Separate 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["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F126","v":2050},2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,{"$f":"AP$49+$F126","v":2082},2083,2084,2085,2086,2087,2088,2089,2090,2091,2092,2093,2094,2095,2096,2097,2098,2099,2100,2101,2102,2103,2104,2105,2106,2107,2108,2109]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"MAX(0,IF(J$49>=$J134,ROUND(I135+I137-ABS(HLOOKUP(J$49,$J134:$BR137,4,0)),2),I135+I137))","v":0},{"$f":"MAX(0,IF(K$49>=$J134,ROUND(J135+J137-ABS(HLOOKUP(K$49,$J134:$BR137,4,0)),2),J135+J137))","v":0},{"$f":"MAX(0,IF(L$49>=$J134,ROUND(K135+K137-ABS(HLOOKUP(L$49,$J134:$BR137,4,0)),2),K135+K137))","v":0},{"$f":"MAX(0,IF(M$49>=$J134,ROUND(L135+L137-ABS(HLOOKUP(M$49,$J134:$BR137,4,0)),2),L135+L137))","v":0},{"$f":"MAX(0,IF(N$49>=$J134,ROUND(M135+M137-ABS(HLOOKUP(N$49,$J134:$BR137,4,0)),2),M135+M137))","v":0},{"$f":"MAX(0,IF(O$49>=$J134,ROUND(N135+N137-ABS(HLOOKUP(O$49,$J134:$BR137,4,0)),2),N135+N137))","v":0},{"$f":"MAX(0,IF(P$49>=$J134,ROUND(O135+O137-ABS(HLOOKUP(P$49,$J134:$BR137,4,0)),2),O135+O137))","v":0},{"$f":"MAX(0,IF(Q$49>=$J134,ROUND(P135+P137-ABS(HLOOKUP(Q$49,$J134:$BR137,4,0)),2),P135+P137))","v":0},{"$f":"MAX(0,IF(R$49>=$J134,ROUND(Q135+Q137-ABS(HLOOKUP(R$49,$J134:$BR137,4,0)),2),Q135+Q137))","v":0},{"$f":"MAX(0,IF(S$49>=$J134,ROUND(R135+R137-ABS(HLOOKUP(S$49,$J134:$BR137,4,0)),2),R135+R137))","v":0},{"$f":"MAX(0,IF(T$49>=$J134,ROUND(S135+S137-ABS(HLOOKUP(T$49,$J134:$BR137,4,0)),2),S135+S137))","v":0},{"$f":"MAX(0,IF(U$49>=$J134,ROUND(T135+T137-ABS(HLOOKUP(U$49,$J134:$BR137,4,0)),2),T135+T137))","v":0},{"$f":"MAX(0,IF(V$49>=$J134,ROUND(U135+U137-ABS(HLOOKUP(V$49,$J134:$BR137,4,0)),2),U135+U137))","v":0},{"$f":"MAX(0,IF(W$49>=$J134,ROUND(V135+V137-ABS(HLOOKUP(W$49,$J134:$BR137,4,0)),2),V135+V137))","v":0},{"$f":"MAX(0,IF(X$49>=$J134,ROUND(W135+W137-ABS(HLOOKUP(X$49,$J134:$BR137,4,0)),2),W135+W137))","v":0},{"$f":"MAX(0,IF(Y$49>=$J134,ROUND(X135+X137-ABS(HLOOKUP(Y$49,$J134:$BR137,4,0)),2),X135+X137))","v":0},{"$f":"MAX(0,IF(Z$49>=$J134,ROUND(Y135+Y137-ABS(HLOOKUP(Z$49,$J134:$BR137,4,0)),2),Y135+Y137))","v":0},{"$f":"MAX(0,IF(AA$49>=$J134,ROUND(Z135+Z137-ABS(HLOOKUP(AA$49,$J134:$BR137,4,0)),2),Z135+Z137))","v":0},{"$f":"MAX(0,IF(AB$49>=$J134,ROUND(AA135+AA137-ABS(HLOOKUP(AB$49,$J134:$BR137,4,0)),2),AA135+AA137))","v":0},{"$f":"MAX(0,IF(AC$49>=$J134,ROUND(AB135+AB137-ABS(HLOOKUP(AC$49,$J134:$BR137,4,0)),2),AB135+AB137))","v":0},{"$f":"MAX(0,IF(AD$49>=$J134,ROUND(AC135+AC137-ABS(HLOOKUP(AD$49,$J134:$BR137,4,0)),2),AC135+AC137))","v":0},{"$f":"MAX(0,IF(AE$49>=$J134,ROUND(AD135+AD137-ABS(HLOOKUP(AE$49,$J134:$BR137,4,0)),2),AD135+AD137))","v":0},{"$f":"MAX(0,IF(AF$49>=$J134,ROUND(AE135+AE137-ABS(HLOOKUP(AF$49,$J134:$BR137,4,0)),2),AE135+AE137))","v":0},{"$f":"MAX(0,IF(AG$49>=$J134,ROUND(AF135+AF137-ABS(HLOOKUP(AG$49,$J134:$BR137,4,0)),2),AF135+AF137))","v":0},{"$f":"MAX(0,IF(AH$49>=$J134,ROUND(AG135+AG137-ABS(HLOOKUP(AH$49,$J134:$BR137,4,0)),2),AG135+AG137))","v":0},{"$f":"MAX(0,IF(AI$49>=$J134,ROUND(AH135+AH137-ABS(HLOOKUP(AI$49,$J134:$BR137,4,0)),2),AH135+AH137))","v":0},{"$f":"MAX(0,IF(AJ$49>=$J134,ROUND(AI135+AI137-ABS(HLOOKUP(AJ$49,$J134:$BR137,4,0)),2),AI135+AI137))","v":0},{"$f":"MAX(0,IF(AK$49>=$J134,ROUND(AJ135+AJ137-ABS(HLOOKUP(AK$49,$J134:$BR137,4,0)),2),AJ135+AJ137))","v":0},{"$f":"MAX(0,IF(AL$49>=$J134,ROUND(AK135+AK137-ABS(HLOOKUP(AL$49,$J134:$BR137,4,0)),2),AK135+AK137))","v":0},{"$f":"MAX(0,IF(AM$49>=$J134,ROUND(AL135+AL137-ABS(HLOOKUP(AM$49,$J134:$BR137,4,0)),2),AL135+AL137))","v":0},{"$f":"MAX(0,IF(AN$49>=$J134,ROUND(AM135+AM137-ABS(HLOOKUP(AN$49,$J134:$BR137,4,0)),2),AM135+AM137))","v":0},{"$f":"MAX(0,IF(AO$49>=$J134,ROUND(AN135+AN137-ABS(HLOOKUP(AO$49,$J134:$BR137,4,0)),2),AN135+AN137))","v":0},{"$f":"MAX(0,IF(AP$49>=$J134,ROUND(AO135+AO137-ABS(HLOOKUP(AP$49,$J134:$BR137,4,0)),2),AO135+AO137))","v":0},{"$f":"MAX(0,IF(AQ$49>=$J134,ROUND(AP135+AP137-ABS(HLOOKUP(AQ$49,$J134:$BR137,4,0)),2),AP135+AP137))","v":0},{"$f":"MAX(0,IF(AR$49>=$J134,ROUND(AQ135+AQ137-ABS(HLOOKUP(AR$49,$J134:$BR137,4,0)),2),AQ135+AQ137))","v":0},{"$f":"MAX(0,IF(AS$49>=$J134,ROUND(AR135+AR137-ABS(HLOOKUP(AS$49,$J134:$BR137,4,0)),2),AR135+AR137))","v":0},{"$f":"MAX(0,IF(AT$49>=$J134,ROUND(AS135+AS137-ABS(HLOOKUP(AT$49,$J134:$BR137,4,0)),2),AS135+AS137))","v":0},{"$f":"MAX(0,IF(AU$49>=$J134,ROUND(AT135+AT137-ABS(HLOOKUP(AU$49,$J134:$BR137,4,0)),2),AT135+AT137))","v":0},{"$f":"MAX(0,IF(AV$49>=$J134,ROUND(AU135+AU137-ABS(HLOOKUP(AV$49,$J134:$BR137,4,0)),2),AU135+AU137))","v":0},{"$f":"MAX(0,IF(AW$49>=$J134,ROUND(AV135+AV137-ABS(HLOOKUP(AW$49,$J134:$BR137,4,0)),2),AV135+AV137))","v":0},{"$f":"MAX(0,IF(AX$49>=$J134,ROUND(AW135+AW137-ABS(HLOOKUP(AX$49,$J134:$BR137,4,0)),2),AW135+AW137))","v":0},{"$f":"MAX(0,IF(AY$49>=$J134,ROUND(AX135+AX137-ABS(HLOOKUP(AY$49,$J134:$BR137,4,0)),2),AX135+AX137))","v":0},{"$f":"MAX(0,IF(AZ$49>=$J134,ROUND(AY135+AY137-ABS(HLOOKUP(AZ$49,$J134:$BR137,4,0)),2),AY135+AY137))","v":0},{"$f":"MAX(0,IF(BA$49>=$J134,ROUND(AZ135+AZ137-ABS(HLOOKUP(BA$49,$J134:$BR137,4,0)),2),AZ135+AZ137))","v":0},{"$f":"MAX(0,IF(BB$49>=$J134,ROUND(BA135+BA137-ABS(HLOOKUP(BB$49,$J134:$BR137,4,0)),2),BA135+BA137))","v":0},{"$f":"MAX(0,IF(BC$49>=$J134,ROUND(BB135+BB137-ABS(HLOOKUP(BC$49,$J134:$BR137,4,0)),2),BB135+BB137))","v":0},{"$f":"MAX(0,IF(BD$49>=$J134,ROUND(BC135+BC137-ABS(HLOOKUP(BD$49,$J134:$BR137,4,0)),2),BC135+BC137))","v":0},{"$f":"MAX(0,IF(BE$49>=$J134,ROUND(BD135+BD137-ABS(HLOOKUP(BE$49,$J134:$BR137,4,0)),2),BD135+BD137))","v":0},{"$f":"MAX(0,IF(BF$49>=$J134,ROUND(BE135+BE137-ABS(HLOOKUP(BF$49,$J134:$BR137,4,0)),2),BE135+BE137))","v":0},{"$f":"MAX(0,IF(BG$49>=$J134,ROUND(BF135+BF137-ABS(HLOOKUP(BG$49,$J134:$BR137,4,0)),2),BF135+BF137))","v":0},{"$f":"MAX(0,IF(BH$49>=$J134,ROUND(BG135+BG137-ABS(HLOOKUP(BH$49,$J134:$BR137,4,0)),2),BG135+BG137))","v":0},{"$f":"MAX(0,IF(BI$49>=$J134,ROUND(BH135+BH137-ABS(HLOOKUP(BI$49,$J134:$BR137,4,0)),2),BH135+BH137))","v":0},{"$f":"MAX(0,IF(BJ$49>=$J134,ROUND(BI135+BI137-ABS(HLOOKUP(BJ$49,$J134:$BR137,4,0)),2),BI135+BI137))","v":0},{"$f":"MAX(0,IF(BK$49>=$J134,ROUND(BJ135+BJ137-ABS(HLOOKUP(BK$49,$J134:$BR137,4,0)),2),BJ135+BJ137))","v":0},{"$f":"MAX(0,IF(BL$49>=$J134,ROUND(BK135+BK137-ABS(HLOOKUP(BL$49,$J134:$BR137,4,0)),2),BK135+BK137))","v":0},{"$f":"MAX(0,IF(BM$49>=$J134,ROUND(BL135+BL137-ABS(HLOOKUP(BM$49,$J134:$BR137,4,0)),2),BL135+BL137))","v":0},{"$f":"MAX(0,IF(BN$49>=$J134,ROUND(BM135+BM137-ABS(HLOOKUP(BN$49,$J134:$BR137,4,0)),2),BM135+BM137))","v":0},{"$f":"MAX(0,IF(BO$49>=$J134,ROUND(BN135+BN137-ABS(HLOOKUP(BO$49,$J134:$BR137,4,0)),2),BN135+BN137))","v":0},{"$f":"MAX(0,IF(BP$49>=$J134,ROUND(BO135+BO137-ABS(HLOOKUP(BP$49,$J134:$BR137,4,0)),2),BO135+BO137))","v":0},{"$f":"MAX(0,IF(BQ$49>=$J134,ROUND(BP135+BP137-ABS(HLOOKUP(BQ$49,$J134:$BR137,4,0)),2),BP135+BP137))","v":0}]
["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H139)","v":0},{"$f":"MAX(0,I139)","v":0},{"$f":"MAX(0,J139)","v":0},{"$f":"MAX(0,K139)","v":0},{"$f":"MAX(0,L139)","v":0},{"$f":"MAX(0,M139)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I137:INDEX(I137:BR137,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I128","v":0},{"$f":"J128","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I138:INDEX(I138:BR138,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I137/$F126*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I135=0,I136,I135/$F126+I137/2/$F126),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*IF(AO$49=YEAR(IS_Date),AO137/$F126*((12-MONTH(IS_Date)+1)/12),IF(AO$49>YEAR(IS_Date),IF(AO135=0,AO136,AO135/$F126+AO137/2/$F126),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I139,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I136:I138)","v":0},{"$f":"MAX(0,SUM(J136:J138))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP136:AP138))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I139,,Study_Length,,)+BR138","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I139+I136)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR139+OFFSET(I136,,Study_Length,,))/2","v":0}]
[]
["Class 46 Capital Expenditures",null,null,46,{"$f":"VLOOKUP($D142,'Finance Input'!$B$26:$D$37,2,0)","v":0.3},{"$f":"VLOOKUP($D142,'Finance Input'!$B$26:$D$37,3,0)","v":15},null,{"$f":"SUM(I142:INDEX(I142:BR142,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2041]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2042]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2043]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2044]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2045]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2046]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2047]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2048]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2049]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2050]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2051]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2052]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2053]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2054]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2055]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2056]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2057]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2058]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2059]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2060]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2061]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2062]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2063]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2064]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2065]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2066]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2067]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2068]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2069]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2070]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2071]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2072]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2073]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2074]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2075]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2076]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2077]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2078]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2079]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2080]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2081]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2082]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2083]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[2084]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D142,Table2[[#All],[Terminal Value]])*(-1)","v":0}]
["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I147","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO147","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I147,,Study_Length,,)","v":0}]
["Additions to UCC pool - Only recorded beyond in-service 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["CCA declining balance - Standard CCA with 1/2 rule",null,null,null,null,null,null,{"$f":"SUM(I145:INDEX(I145:BR145,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(AND(I143+I144<0,$D$32=\"Yes (Separate Entity)\"),(I144+I143)*(-1),MIN(0,((I143+I144)-ABS(0.5*I144))*$E142*(-1)))","v":0},{"$f":"IF(AND(J143+J144<0,$D$32=\"Yes (Separate Entity)\"),(J144+J143)*(-1),MIN(0,((J143+J144)-ABS(0.5*J144))*$E142*(-1)))","v":0},{"$f":"IF(AND(K143+K144<0,$D$32=\"Yes (Separate Entity)\"),(K144+K143)*(-1),MIN(0,((K143+K144)-ABS(0.5*K144))*$E142*(-1)))","v":0},{"$f":"IF(AND(L143+L144<0,$D$32=\"Yes (Separate Entity)\"),(L144+L143)*(-1),MIN(0,((L143+L144)-ABS(0.5*L144))*$E142*(-1)))","v":0},{"$f":"IF(AND(M143+M144<0,$D$32=\"Yes (Separate Entity)\"),(M144+M143)*(-1),MIN(0,((M143+M144)-ABS(0.5*M144))*$E142*(-1)))","v":0},{"$f":"IF(AND(N143+N144<0,$D$32=\"Yes (Separate Entity)\"),(N144+N143)*(-1),MIN(0,((N143+N144)-ABS(0.5*N144))*$E142*(-1)))","v":0},{"$f":"IF(AND(O143+O144<0,$D$32=\"Yes (Separate 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["Capital Gain on Sale of 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[]
["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F142","v":2040},2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,{"$f":"AP$49+$F142","v":2072},2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084,2085,2086,2087,2088,2089,2090,2091,2092,2093,2094,2095,2096,2097,2098,2099]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"MAX(0,IF(J$49>=$J150,ROUND(I151+I153-ABS(HLOOKUP(J$49,$J150:$BR153,4,0)),2),I151+I153))","v":0},{"$f":"MAX(0,IF(K$49>=$J150,ROUND(J151+J153-ABS(HLOOKUP(K$49,$J150:$BR153,4,0)),2),J151+J153))","v":0},{"$f":"MAX(0,IF(L$49>=$J150,ROUND(K151+K153-ABS(HLOOKUP(L$49,$J150:$BR153,4,0)),2),K151+K153))","v":0},{"$f":"MAX(0,IF(M$49>=$J150,ROUND(L151+L153-ABS(HLOOKUP(M$49,$J150:$BR153,4,0)),2),L151+L153))","v":0},{"$f":"MAX(0,IF(N$49>=$J150,ROUND(M151+M153-ABS(HLOOKUP(N$49,$J150:$BR153,4,0)),2),M151+M153))","v":0},{"$f":"MAX(0,IF(O$49>=$J150,ROUND(N151+N153-ABS(HLOOKUP(O$49,$J150:$BR153,4,0)),2),N151+N153))","v":0},{"$f":"MAX(0,IF(P$49>=$J150,ROUND(O151+O153-ABS(HLOOKUP(P$49,$J150:$BR153,4,0)),2),O151+O153))","v":0},{"$f":"MAX(0,IF(Q$49>=$J150,ROUND(P151+P153-ABS(HLOOKUP(Q$49,$J150:$BR153,4,0)),2),P151+P153))","v":0},{"$f":"MAX(0,IF(R$49>=$J150,ROUND(Q151+Q153-ABS(HLOOKUP(R$49,$J150:$BR153,4,0)),2),Q151+Q153))","v":0},{"$f":"MAX(0,IF(S$49>=$J150,ROUND(R151+R153-ABS(HLOOKUP(S$49,$J150:$BR153,4,0)),2),R151+R153))","v":0},{"$f":"MAX(0,IF(T$49>=$J150,ROUND(S151+S153-ABS(HLOOKUP(T$49,$J150:$BR153,4,0)),2),S151+S153))","v":0},{"$f":"MAX(0,IF(U$49>=$J150,ROUND(T151+T153-ABS(HLOOKUP(U$49,$J150:$BR153,4,0)),2),T151+T153))","v":0},{"$f":"MAX(0,IF(V$49>=$J150,ROUND(U151+U153-ABS(HLOOKUP(V$49,$J150:$BR153,4,0)),2),U151+U153))","v":0},{"$f":"MAX(0,IF(W$49>=$J150,ROUND(V151+V153-ABS(HLOOKUP(W$49,$J150:$BR153,4,0)),2),V151+V153))","v":0},{"$f":"MAX(0,IF(X$49>=$J150,ROUND(W151+W153-ABS(HLOOKUP(X$49,$J150:$BR153,4,0)),2),W151+W153))","v":0},{"$f":"MAX(0,IF(Y$49>=$J150,ROUND(X151+X153-ABS(HLOOKUP(Y$49,$J150:$BR153,4,0)),2),X151+X153))","v":0},{"$f":"MAX(0,IF(Z$49>=$J150,ROUND(Y151+Y153-ABS(HLOOKUP(Z$49,$J150:$BR153,4,0)),2),Y151+Y153))","v":0},{"$f":"MAX(0,IF(AA$49>=$J150,ROUND(Z151+Z153-ABS(HLOOKUP(AA$49,$J150:$BR153,4,0)),2),Z151+Z153))","v":0},{"$f":"MAX(0,IF(AB$49>=$J150,ROUND(AA151+AA153-ABS(HLOOKUP(AB$49,$J150:$BR153,4,0)),2),AA151+AA153))","v":0},{"$f":"MAX(0,IF(AC$49>=$J150,ROUND(AB151+AB153-ABS(HLOOKUP(AC$49,$J150:$BR153,4,0)),2),AB151+AB153))","v":0},{"$f":"MAX(0,IF(AD$49>=$J150,ROUND(AC151+AC153-ABS(HLOOKUP(AD$49,$J150:$BR153,4,0)),2),AC151+AC153))","v":0},{"$f":"MAX(0,IF(AE$49>=$J150,ROUND(AD151+AD153-ABS(HLOOKUP(AE$49,$J150:$BR153,4,0)),2),AD151+AD153))","v":0},{"$f":"MAX(0,IF(AF$49>=$J150,ROUND(AE151+AE153-ABS(HLOOKUP(AF$49,$J150:$BR153,4,0)),2),AE151+AE153))","v":0},{"$f":"MAX(0,IF(AG$49>=$J150,ROUND(AF151+AF153-ABS(HLOOKUP(AG$49,$J150:$BR153,4,0)),2),AF151+AF153))","v":0},{"$f":"MAX(0,IF(AH$49>=$J150,ROUND(AG151+AG153-ABS(HLOOKUP(AH$49,$J150:$BR153,4,0)),2),AG151+AG153))","v":0},{"$f":"MAX(0,IF(AI$49>=$J150,ROUND(AH151+AH153-ABS(HLOOKUP(AI$49,$J150:$BR153,4,0)),2),AH151+AH153))","v":0},{"$f":"MAX(0,IF(AJ$49>=$J150,ROUND(AI151+AI153-ABS(HLOOKUP(AJ$49,$J150:$BR153,4,0)),2),AI151+AI153))","v":0},{"$f":"MAX(0,IF(AK$49>=$J150,ROUND(AJ151+AJ153-ABS(HLOOKUP(AK$49,$J150:$BR153,4,0)),2),AJ151+AJ153))","v":0},{"$f":"MAX(0,IF(AL$49>=$J150,ROUND(AK151+AK153-ABS(HLOOKUP(AL$49,$J150:$BR153,4,0)),2),AK151+AK153))","v":0},{"$f":"MAX(0,IF(AM$49>=$J150,ROUND(AL151+AL153-ABS(HLOOKUP(AM$49,$J150:$BR153,4,0)),2),AL151+AL153))","v":0},{"$f":"MAX(0,IF(AN$49>=$J150,ROUND(AM151+AM153-ABS(HLOOKUP(AN$49,$J150:$BR153,4,0)),2),AM151+AM153))","v":0},{"$f":"MAX(0,IF(AO$49>=$J150,ROUND(AN151+AN153-ABS(HLOOKUP(AO$49,$J150:$BR153,4,0)),2),AN151+AN153))","v":0},{"$f":"MAX(0,IF(AP$49>=$J150,ROUND(AO151+AO153-ABS(HLOOKUP(AP$49,$J150:$BR153,4,0)),2),AO151+AO153))","v":0},{"$f":"MAX(0,IF(AQ$49>=$J150,ROUND(AP151+AP153-ABS(HLOOKUP(AQ$49,$J150:$BR153,4,0)),2),AP151+AP153))","v":0},{"$f":"MAX(0,IF(AR$49>=$J150,ROUND(AQ151+AQ153-ABS(HLOOKUP(AR$49,$J150:$BR153,4,0)),2),AQ151+AQ153))","v":0},{"$f":"MAX(0,IF(AS$49>=$J150,ROUND(AR151+AR153-ABS(HLOOKUP(AS$49,$J150:$BR153,4,0)),2),AR151+AR153))","v":0},{"$f":"MAX(0,IF(AT$49>=$J150,ROUND(AS151+AS153-ABS(HLOOKUP(AT$49,$J150:$BR153,4,0)),2),AS151+AS153))","v":0},{"$f":"MAX(0,IF(AU$49>=$J150,ROUND(AT151+AT153-ABS(HLOOKUP(AU$49,$J150:$BR153,4,0)),2),AT151+AT153))","v":0},{"$f":"MAX(0,IF(AV$49>=$J150,ROUND(AU151+AU153-ABS(HLOOKUP(AV$49,$J150:$BR153,4,0)),2),AU151+AU153))","v":0},{"$f":"MAX(0,IF(AW$49>=$J150,ROUND(AV151+AV153-ABS(HLOOKUP(AW$49,$J150:$BR153,4,0)),2),AV151+AV153))","v":0},{"$f":"MAX(0,IF(AX$49>=$J150,ROUND(AW151+AW153-ABS(HLOOKUP(AX$49,$J150:$BR153,4,0)),2),AW151+AW153))","v":0},{"$f":"MAX(0,IF(AY$49>=$J150,ROUND(AX151+AX153-ABS(HLOOKUP(AY$49,$J150:$BR153,4,0)),2),AX151+AX153))","v":0},{"$f":"MAX(0,IF(AZ$49>=$J150,ROUND(AY151+AY153-ABS(HLOOKUP(AZ$49,$J150:$BR153,4,0)),2),AY151+AY153))","v":0},{"$f":"MAX(0,IF(BA$49>=$J150,ROUND(AZ151+AZ153-ABS(HLOOKUP(BA$49,$J150:$BR153,4,0)),2),AZ151+AZ153))","v":0},{"$f":"MAX(0,IF(BB$49>=$J150,ROUND(BA151+BA153-ABS(HLOOKUP(BB$49,$J150:$BR153,4,0)),2),BA151+BA153))","v":0},{"$f":"MAX(0,IF(BC$49>=$J150,ROUND(BB151+BB153-ABS(HLOOKUP(BC$49,$J150:$BR153,4,0)),2),BB151+BB153))","v":0},{"$f":"MAX(0,IF(BD$49>=$J150,ROUND(BC151+BC153-AB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["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H155)","v":0},{"$f":"MAX(0,I155)","v":0},{"$f":"MAX(0,J155)","v":0},{"$f":"MAX(0,K155)","v":0},{"$f":"MAX(0,L155)","v":0},{"$f":"MAX(0,M155)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I153:INDEX(I153:BR153,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I144","v":0},{"$f":"J144","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I154:INDEX(I154:BR154,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I153/$F142*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I151=0,I152,I151/$F142+I153/2/$F142),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*IF(AO$49=YEAR(IS_Date),AO153/$F142*((12-MONTH(IS_Date)+1)/12),IF(AO$49>YEAR(IS_Date),IF(AO151=0,AO152,AO151/$F142+AO153/2/$F142),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I155,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I152:I154)","v":0},{"$f":"MAX(0,SUM(J152:J154))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP152:AP154))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I155,,Study_Length,,)+BR154","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I155+I152)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR155+OFFSET(I152,,Study_Length,,))/2","v":0}]
[]
["Class 1 Capital Expenditures",null,null,1,{"$f":"VLOOKUP($D158,'Finance Input'!$B$26:$D$37,2,0)","v":0.04},{"$f":"VLOOKUP($D158,'Finance Input'!$B$26:$D$37,3,0)","v":20},null,{"$f":"SUM(I158:INDEX(I158:BR158,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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Class]],$D158,Table2[[#All],[2061]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2062]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2063]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2064]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2065]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2066]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2067]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2068]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2069]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D158,Table2[[#All],[2070]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I163","v":0},{"$f":"J163","v":0},{"$f":"K163","v":0},{"$f":"L163","v":0},{"$f":"M163","v":0},{"$f":"N163","v":0},{"$f":"O163","v":0},{"$f":"P163","v":0},{"$f":"Q163","v":0},{"$f":"R163","v":0},{"$f":"S163","v":0},{"$f":"T163","v":0},{"$f":"U163","v":0},{"$f":"V163","v":0},{"$f":"W163","v":0},{"$f":"X163","v":0},{"$f":"Y163","v":0},{"$f":"Z163","v":0},{"$f":"AA163","v":0},{"$f":"AB163","v":0},{"$f":"AC163","v":0},{"$f":"AD163","v":0},{"$f":"AE163","v":0},{"$f":"AF163","v":0},{"$f":"AG163","v":0},{"$f":"AH163","v":0},{"$f":"AI163","v":0},{"$f":"AJ163","v":0},{"$f":"AK163","v":0},{"$f":"AL163","v":0},{"$f":"AM163","v":0},{"$f":"AN163","v":0},{"$f":"AO163","v":0},{"$f":"AP163","v":0},{"$f":"AQ163","v":0},{"$f":"AR163","v":0},{"$f":"AS163","v":0},{"$f":"AT163","v":0},{"$f":"AU163","v":0},{"$f":"AV163","v":0},{"$f":"AW163","v":0},{"$f":"AX163","v":0},{"$f":"AY163","v":0},{"$f":"AZ163","v":0},{"$f":"BA163","v":0},{"$f":"BB163","v":0},{"$f":"BC163","v":0},{"$f":"BD163","v":0},{"$f":"BE163","v":0},{"$f":"BF163","v":0},{"$f":"BG163","v":0},{"$f":"BH163","v":0},{"$f":"BI163","v":0},{"$f":"BJ163","v":0},{"$f":"BK163","v":0},{"$f":"BL163","v":0},{"$f":"BM163","v":0},{"$f":"BN163","v":0},{"$f":"BO163","v":0},{"$f":"BP163","v":0},{"$f":"OFFSET(I163,,Study_Length,,)","v":0}]
["Additions to UCC pool - Only recorded beyond in-service 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["CCA declining balance - Standard CCA with 1/2 rule",null,null,null,null,null,null,{"$f":"SUM(I161:INDEX(I161:BR161,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(AND(I159+I160<0,$D$32=\"Yes (Separate Entity)\"),(I160+I159)*(-1),MIN(0,((I159+I160)-ABS(0.5*I160))*$E158*(-1)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AND(BR159+BR160<0,$D$32=\"Yes (Separate Entity)\"),(BR160+BR159)*(-1),MIN(0,((BR159+BR160)-ABS(0.5*BR160))*(-1))*($E158/($E158+WACC)))","v":0}]
["Accelerated CCA - In first year add 2x CCA (pre2024); 1x CCA (pre2028)",null,null,null,null,null,null,{"$f":"SUM(I162:INDEX(I162:BR162,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"MIN(MAX(IF(AND(2018<I$49,I$49<2024),I160*$E158,IF(AND(2023<I$49,I$49<2028),I160*$E158*0.5,0))*(-1),-I160+I160*$E158*0.5),0)","v":0},{"$f":"MIN(MAX(IF(AND(2018<J$49,J$49<2024),J160*$E158,IF(AND(2023<J$49,J$49<2028),J160*$E158*0.5,0))*(-1),-J160+J160*$E158*0.5),0)","v":0},{"$f":"MIN(MAX(IF(AND(2018<K$49,K$49<2024),K160*$E158,IF(AND(2023<K$49,K$49<2028),K160*$E158*0.5,0))*(-1),-K160+K160*$E158*0.5),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["UCC, end of year",null,null,null,null,null,null,null,{"$f":"MAX(SUM(I159:I162),0)","v":0},{"$f":"MAX(SUM(J159:J162),0)","v":0},{"$f":"MAX(SUM(K159:K162),0)","v":0},{"$f":"MAX(SUM(L159:L162),0)","v":0},{"$f":"MAX(SUM(M159:M162),0)","v":0},{"$f":"MAX(SUM(N159:N162),0)","v":0},{"$f":"MAX(SUM(O159:O162),0)","v":0},{"$f":"MAX(SUM(P159:P162),0)","v":0},{"$f":"MAX(SUM(Q159:Q162),0)","v":0},{"$f":"MAX(SUM(R159:R162),0)","v":0},{"$f":"MAX(SUM(S159:S162),0)","v":0},{"$f":"MAX(SUM(T159:T162),0)","v":0},{"$f":"MAX(SUM(U159:U162),0)","v":0},{"$f":"MAX(SUM(V159:V162),0)","v":0},{"$f":"MAX(SUM(W159:W162),0)","v":0},{"$f":"MAX(SUM(X159:X162),0)","v":0},{"$f":"MAX(SUM(Y159:Y162),0)","v":0},{"$f":"MAX(SUM(Z159:Z162),0)","v":0},{"$f":"MAX(SUM(AA159:AA162),0)","v":0},{"$f":"MAX(SUM(AB159:AB162),0)","v":0},{"$f":"MAX(SUM(AC159:AC162),0)","v":0},{"$f":"MAX(SUM(AD159:AD162),0)","v":0},{"$f":"MAX(SUM(AE159:AE162),0)","v":0},{"$f":"MAX(SUM(AF159:AF162),0)","v":0},{"$f":"MAX(SUM(AG159:AG162),0)","v":0},{"$f":"MAX(SUM(AH159:AH162),0)","v":0},{"$f":"MAX(SUM(AI159:AI162),0)","v":0},{"$f":"MAX(SUM(AJ159:AJ162),0)","v":0},{"$f":"MAX(SUM(AK159:AK162),0)","v":0},{"$f":"MAX(SUM(AL159:AL162),0)","v":0},{"$f":"MAX(SUM(AM159:AM162),0)","v":0},{"$f":"MAX(SUM(AN159:AN162),0)","v":0},{"$f":"MAX(SUM(AO159:AO162),0)","v":0},{"$f":"MAX(SUM(AP159:AP162),0)","v":0},{"$f":"MAX(SUM(AQ159:AQ162),0)","v":0},{"$f":"MAX(SUM(AR159:AR162),0)","v":0},{"$f":"MAX(SUM(AS159:AS162),0)","v":0},{"$f":"MAX(SUM(AT159:AT162),0)","v":0},{"$f":"MAX(SUM(AU159:AU162),0)","v":0},{"$f":"MAX(SUM(AV159:AV162),0)","v":0},{"$f":"MAX(SUM(AW159:AW162),0)","v":0},{"$f":"MAX(SUM(AX159:AX162),0)","v":0},{"$f":"MAX(SUM(AY159:AY162),0)","v":0},{"$f":"MAX(SUM(AZ159:AZ162),0)","v":0},{"$f":"MAX(SUM(BA159:BA162),0)","v":0},{"$f":"MAX(SUM(BB159:BB162),0)","v":0},{"$f":"MAX(SUM(BC159:BC162),0)","v":0},{"$f":"MAX(SUM(BD159:BD162),0)","v":0},{"$f":"MAX(SUM(BE159:BE162),0)","v":0},{"$f":"MAX(SUM(BF159:BF162),0)","v":0},{"$f":"MAX(SUM(BG159:BG162),0)","v":0},{"$f":"MAX(SUM(BH159:BH162),0)","v":0},{"$f":"MAX(SUM(BI159:BI162),0)","v":0},{"$f":"MAX(SUM(BJ159:BJ162),0)","v":0},{"$f":"MAX(SUM(BK159:BK162),0)","v":0},{"$f":"MAX(SUM(BL159:BL162),0)","v":0},{"$f":"MAX(SUM(BM159:BM162),0)","v":0},{"$f":"MAX(SUM(BN159:BN162),0)","v":0},{"$f":"MAX(SUM(BO159:BO162),0)","v":0},{"$f":"MAX(SUM(BP159:BP162),0)","v":0},{"$f":"MAX(SUM(BQ159:BQ162),0)","v":0}]
["Capital Gain on Sale of 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[]
["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F158","v":2045},2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,{"$f":"AP$49+$F158","v":2077},2078,2079,2080,2081,2082,2083,2084,2085,2086,2087,2088,2089,2090,2091,2092,2093,2094,2095,2096,2097,2098,2099,2100,2101,2102,2103,2104]
["Gross Capital Cost, at beginning of 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["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H171)","v":0},{"$f":"MAX(0,I171)","v":0},{"$f":"MAX(0,J171)","v":0},{"$f":"MAX(0,K171)","v":0},{"$f":"MAX(0,L171)","v":0},{"$f":"MAX(0,M171)","v":0},{"$f":"MAX(0,N171)","v":0},{"$f":"MAX(0,O171)","v":0},{"$f":"MAX(0,P171)","v":0},{"$f":"MAX(0,Q171)","v":0},{"$f":"MAX(0,R171)","v":0},{"$f":"MAX(0,S171)","v":0},{"$f":"MAX(0,T171)","v":0},{"$f":"MAX(0,U171)","v":0},{"$f":"MAX(0,V171)","v":0},{"$f":"MAX(0,W171)","v":0},{"$f":"MAX(0,X171)","v":0},{"$f":"MAX(0,Y171)","v":0},{"$f":"MAX(0,Z171)","v":0},{"$f":"MAX(0,AA171)","v":0},{"$f":"MAX(0,AB171)","v":0},{"$f":"MAX(0,AC171)","v":0},{"$f":"MAX(0,AD171)","v":0},{"$f":"MAX(0,AE171)","v":0},{"$f":"MAX(0,AF171)","v":0},{"$f":"MAX(0,AG171)","v":0},{"$f":"MAX(0,AH171)","v":0},{"$f":"MAX(0,AI171)","v":0},{"$f":"MAX(0,AJ171)","v":0},{"$f":"MAX(0,AK171)","v":0},{"$f":"MAX(0,AL171)","v":0},{"$f":"MAX(0,AM171)","v":0},{"$f":"MAX(0,AN171)","v":0},{"$f":"MAX(0,AO171)","v":0},{"$f":"MAX(0,AP171)","v":0},{"$f":"MAX(0,AQ171)","v":0},{"$f":"MAX(0,AR171)","v":0},{"$f":"MAX(0,AS171)","v":0},{"$f":"MAX(0,AT171)","v":0},{"$f":"MAX(0,AU171)","v":0},{"$f":"MAX(0,AV171)","v":0},{"$f":"MAX(0,AW171)","v":0},{"$f":"MAX(0,AX171)","v":0},{"$f":"MAX(0,AY171)","v":0},{"$f":"MAX(0,AZ171)","v":0},{"$f":"MAX(0,BA171)","v":0},{"$f":"MAX(0,BB171)","v":0},{"$f":"MAX(0,BC171)","v":0},{"$f":"MAX(0,BD171)","v":0},{"$f":"MAX(0,BE171)","v":0},{"$f":"MAX(0,BF171)","v":0},{"$f":"MAX(0,BG171)","v":0},{"$f":"MAX(0,BH171)","v":0},{"$f":"MAX(0,BI171)","v":0},{"$f":"MAX(0,BJ171)","v":0},{"$f":"MAX(0,BK171)","v":0},{"$f":"MAX(0,BL171)","v":0},{"$f":"MAX(0,BM171)","v":0},{"$f":"MAX(0,BN171)","v":0},{"$f":"MAX(0,BO171)","v":0},{"$f":"MAX(0,BP171)","v":0}]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I169:INDEX(I169:BR169,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I160","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO160","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I170:INDEX(I170:BR170,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I169/$F158*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I167=0,I168,I167/$F158+I169/2/$F158),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*IF(AO$49=YEAR(IS_Date),AO169/$F158*((12-MONTH(IS_Date)+1)/12),IF(AO$49>YEAR(IS_Date),IF(AO167=0,AO168,AO167/$F158+AO169/2/$F158),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I171,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I168:I170)","v":0},{"$f":"MAX(0,SUM(J168:J170))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP168:AP170))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I171,,Study_Length,,)+BR170","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I171+I168)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR171+OFFSET(I168,,Study_Length,,))/2","v":0}]
[]
["Class UC1 Capital Expenditures",null,null,"UC1",{"$f":"VLOOKUP($D174,'Finance Input'!$B$26:$D$37,2,0)","v":0},{"$f":"VLOOKUP($D174,'Finance Input'!$B$26:$D$37,3,0)","v":0},null,{"$f":"SUM(I174:INDEX(I174:BR174,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2041]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2042]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2043]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2044]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2045]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2046]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2047]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2048]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2049]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D174,Table2[[#All],[2050]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA 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["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I179","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO179","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I179,,Study_Length,,)","v":0}]
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[]
["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F174","v":2025},2026,2027,2028,2029,2030,2031,2032,2033,2034,2035,2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,{"$f":"AP$49+$F174","v":2057},2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"MAX(0,IF(J$49>=$J182,ROUND(I183+I185-ABS(HLOOKUP(J$49,$J182:$BR185,4,0)),2),I183+I185))","v":0},{"$f":"MAX(0,IF(K$49>=$J182,ROUND(J183+J185-ABS(HLOOKUP(K$49,$J182:$BR185,4,0)),2),J183+J185))","v":0},{"$f":"MAX(0,IF(L$49>=$J182,ROUND(K183+K185-ABS(HLOOKUP(L$49,$J182:$BR185,4,0)),2),K183+K185))","v":0},{"$f":"MAX(0,IF(M$49>=$J182,ROUND(L183+L185-ABS(HLOOKUP(M$49,$J182:$BR185,4,0)),2),L183+L185))","v":0},{"$f":"MAX(0,IF(N$49>=$J182,ROUND(M183+M185-ABS(HLOOKUP(N$49,$J182:$BR185,4,0)),2),M183+M185))","v":0},{"$f":"MAX(0,IF(O$49>=$J182,ROUND(N183+N185-ABS(HLOOKUP(O$49,$J182:$BR185,4,0)),2),N183+N185))","v":0},{"$f":"MAX(0,IF(P$49>=$J182,ROUND(O183+O185-ABS(HLOOKUP(P$49,$J182:$BR185,4,0)),2),O183+O185))","v":0},{"$f":"MAX(0,IF(Q$49>=$J182,ROUND(P183+P185-ABS(HLOOKUP(Q$49,$J182:$BR185,4,0)),2),P183+P185))","v":0},{"$f":"MAX(0,IF(R$49>=$J182,ROUND(Q183+Q185-ABS(HLOOKUP(R$49,$J182:$BR185,4,0)),2),Q183+Q185))","v":0},{"$f":"MAX(0,IF(S$49>=$J182,ROUND(R183+R185-ABS(HLOOKUP(S$49,$J182:$BR185,4,0)),2),R183+R185))","v":0},{"$f":"MAX(0,IF(T$49>=$J182,ROUND(S183+S185-ABS(HLOOKUP(T$49,$J182:$BR185,4,0)),2),S183+S185))","v":0},{"$f":"MAX(0,IF(U$49>=$J182,ROUND(T183+T185-ABS(HLOOKUP(U$49,$J182:$BR185,4,0)),2),T183+T185))","v":0},{"$f":"MAX(0,IF(V$49>=$J182,ROUND(U183+U185-ABS(HLOOKUP(V$49,$J182:$BR185,4,0)),2),U183+U185))","v":0},{"$f":"MAX(0,IF(W$49>=$J182,ROUND(V183+V185-ABS(HLOOKUP(W$49,$J182:$BR185,4,0)),2),V183+V185))","v":0},{"$f":"MAX(0,IF(X$49>=$J182,ROUND(W183+W185-ABS(HLOOKUP(X$49,$J182:$BR185,4,0)),2),W183+W185))","v":0},{"$f":"MAX(0,IF(Y$49>=$J182,ROUND(X183+X185-ABS(HLOOKUP(Y$49,$J182:$BR185,4,0)),2),X183+X185))","v":0},{"$f":"MAX(0,IF(Z$49>=$J182,ROUND(Y183+Y185-ABS(HLOOKUP(Z$49,$J182:$BR185,4,0)),2),Y183+Y185))","v":0},{"$f":"MAX(0,IF(AA$49>=$J182,ROUND(Z183+Z185-ABS(HLOOKUP(AA$49,$J182:$BR185,4,0)),2),Z183+Z185))","v":0},{"$f":"MAX(0,IF(AB$49>=$J182,ROUND(AA183+AA185-ABS(HLOOKUP(AB$49,$J182:$BR185,4,0)),2),AA183+AA185))","v":0},{"$f":"MAX(0,IF(AC$49>=$J182,ROUND(AB183+AB185-ABS(HLOOKUP(AC$49,$J182:$BR185,4,0)),2),AB183+AB185))","v":0},{"$f":"MAX(0,IF(AD$49>=$J182,ROUND(AC183+AC185-ABS(HLOOKUP(AD$49,$J182:$BR185,4,0)),2),AC183+AC185))","v":0},{"$f":"MAX(0,IF(AE$49>=$J182,ROUND(AD183+AD185-ABS(HLOOKUP(AE$49,$J182:$BR185,4,0)),2),AD183+AD185))","v":0},{"$f":"MAX(0,IF(AF$49>=$J182,ROUND(AE183+AE185-ABS(HLOOKUP(AF$49,$J182:$BR185,4,0)),2),AE183+AE185))","v":0},{"$f":"MAX(0,IF(AG$49>=$J182,ROUND(AF183+AF185-ABS(HLOOKUP(AG$49,$J182:$BR185,4,0)),2),AF183+AF185))","v":0},{"$f":"MAX(0,IF(AH$49>=$J182,ROUND(AG183+AG185-ABS(HLOOKUP(AH$49,$J182:$BR185,4,0)),2),AG183+AG185))","v":0},{"$f":"MAX(0,IF(AI$49>=$J182,ROUND(AH183+AH185-ABS(HLOOKUP(AI$49,$J182:$BR185,4,0)),2),AH183+AH185))","v":0},{"$f":"MAX(0,IF(AJ$49>=$J182,ROUND(AI183+AI185-ABS(HLOOKUP(AJ$49,$J182:$BR185,4,0)),2),AI183+AI185))","v":0},{"$f":"MAX(0,IF(AK$49>=$J182,ROUND(AJ183+AJ185-ABS(HLOOKUP(AK$49,$J182:$BR185,4,0)),2),AJ183+AJ185))","v":0},{"$f":"MAX(0,IF(AL$49>=$J182,ROUND(AK183+AK185-ABS(HLOOKUP(AL$49,$J182:$BR185,4,0)),2),AK183+AK185))","v":0},{"$f":"MAX(0,IF(AM$49>=$J182,ROUND(AL183+AL185-ABS(HLOOKUP(AM$49,$J182:$BR185,4,0)),2),AL183+AL185))","v":0},{"$f":"MAX(0,IF(AN$49>=$J182,ROUND(AM183+AM185-ABS(HLOOKUP(AN$49,$J182:$BR185,4,0)),2),AM183+AM185))","v":0},{"$f":"MAX(0,IF(AO$49>=$J182,ROUND(AN183+AN185-ABS(HLOOKUP(AO$49,$J182:$BR185,4,0)),2),AN183+AN185))","v":0},{"$f":"MAX(0,IF(AP$49>=$J182,ROUND(AO183+AO185-ABS(HLOOKUP(AP$49,$J182:$BR185,4,0)),2),AO183+AO185))","v":0},{"$f":"MAX(0,IF(AQ$49>=$J182,ROUND(AP183+AP185-ABS(HLOOKUP(AQ$49,$J182:$BR185,4,0)),2),AP183+AP185))","v":0},{"$f":"MAX(0,IF(AR$49>=$J182,ROUND(AQ183+AQ185-ABS(HLOOKUP(AR$49,$J182:$BR185,4,0)),2),AQ183+AQ185))","v":0},{"$f":"MAX(0,IF(AS$49>=$J182,ROUND(AR183+AR185-ABS(HLOOKUP(AS$49,$J182:$BR185,4,0)),2),AR183+AR185))","v":0},{"$f":"MAX(0,IF(AT$49>=$J182,ROUND(AS183+AS185-ABS(HLOOKUP(AT$49,$J182:$BR185,4,0)),2),AS183+AS185))","v":0},{"$f":"MAX(0,IF(AU$49>=$J182,ROUND(AT183+AT185-ABS(HLOOKUP(AU$49,$J182:$BR185,4,0)),2),AT183+AT185))","v":0},{"$f":"MAX(0,IF(AV$49>=$J182,ROUND(AU183+AU185-ABS(HLOOKUP(AV$49,$J182:$BR185,4,0)),2),AU183+AU185))","v":0},{"$f":"MAX(0,IF(AW$49>=$J182,ROUND(AV183+AV185-ABS(HLOOKUP(AW$49,$J182:$BR185,4,0)),2),AV183+AV185))","v":0},{"$f":"MAX(0,IF(AX$49>=$J182,ROUND(AW183+AW185-ABS(HLOOKUP(AX$49,$J182:$BR185,4,0)),2),AW183+AW185))","v":0},{"$f":"MAX(0,IF(AY$49>=$J182,ROUND(AX183+AX185-ABS(HLOOKUP(AY$49,$J182:$BR185,4,0)),2),AX183+AX185))","v":0},{"$f":"MAX(0,IF(AZ$49>=$J182,ROUND(AY183+AY185-ABS(HLOOKUP(AZ$49,$J182:$BR185,4,0)),2),AY183+AY185))","v":0},{"$f":"MAX(0,IF(BA$49>=$J182,ROUND(AZ183+AZ185-ABS(HLOOKUP(BA$49,$J182:$BR185,4,0)),2),AZ183+AZ185))","v":0},{"$f":"MAX(0,IF(BB$49>=$J182,ROUND(BA183+BA185-ABS(HLOOKUP(BB$49,$J182:$BR185,4,0)),2),BA183+BA185))","v":0},{"$f":"MAX(0,IF(BC$49>=$J182,ROUND(BB183+BB185-ABS(HLOOKUP(BC$49,$J182:$BR185,4,0)),2),BB183+BB185))","v":0},{"$f":"MAX(0,IF(BD$49>=$J182,ROUND(BC183+BC185-AB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["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H187)","v":0},{"$f":"MAX(0,I187)","v":0},{"$f":"MAX(0,J187)","v":0},{"$f":"MAX(0,K187)","v":0},{"$f":"MAX(0,L187)","v":0},{"$f":"MAX(0,M187)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I185:INDEX(I185:BR185,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I176","v":0},{"$f":"J176","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I186:INDEX(I186:BR186,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I185/$F174*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I183=0,I184,I183/$F174+I185/2/$F174),0))","v":0},{"$f":"IFERROR((-1)*IF(J$49=YEAR(IS_Date),J185/$F174*((12-MONTH(IS_Date)+1)/12),IF(J$49>YEAR(IS_Date),IF(J183=0,J184,J183/$F174+J185/2/$F174),0)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IFERROR((-1)*IF(AP$49=YEAR(IS_Date),AP185/$F174*((12-MONTH(IS_Date)+1)/12),IF(AP$49>YEAR(IS_Date),IF(AP183=0,AP184,AP183/$F174+AP185/2/$F174),0)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I187,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I184:I186)","v":0},{"$f":"MAX(0,SUM(J184:J186))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP184:AP186))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I187,,Study_Length,,)+BR186","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I187+I184)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR187+OFFSET(I184,,Study_Length,,))/2","v":0}]
[]
["Class UC2 Capital Expenditures",null,null,"UC2",{"$f":"VLOOKUP($D190,'Finance Input'!$B$26:$D$37,2,0)","v":0},{"$f":"VLOOKUP($D190,'Finance Input'!$B$26:$D$37,3,0)","v":0},null,{"$f":"SUM(I190:INDEX(I190:BR190,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2041]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2042]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2043]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2044]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2045]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2046]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2047]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2048]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2049]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2050]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2051]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2052]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2053]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2054]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2055]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2056]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2057]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2058]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2059]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2060]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2061]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2062]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2063]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2064]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2065]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2066]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2067]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2068]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2069]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2070]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2071]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2072]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2073]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2074]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2075]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2076]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2077]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2078]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2079]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2080]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2081]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2082]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2083]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[2084]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D190,Table2[[#All],[Terminal Value]])*(-1)","v":0}]
["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I195","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO195","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I195,,Study_Length,,)","v":0}]
["Additions to UCC pool - Only recorded beyond in-service 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["CCA declining balance - Standard CCA with 1/2 rule",null,null,null,null,null,null,{"$f":"SUM(I193:INDEX(I193:BR193,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(AND(I191+I192<0,$D$32=\"Yes (Separate Entity)\"),(I192+I191)*(-1),MIN(0,((I191+I192)-ABS(0.5*I192))*$E190*(-1)))","v":0},{"$f":"IF(AND(J191+J192<0,$D$32=\"Yes (Separate Entity)\"),(J192+J191)*(-1),MIN(0,((J191+J192)-ABS(0.5*J192))*$E190*(-1)))","v":0},{"$f":"IF(AND(K191+K192<0,$D$32=\"Yes (Separate Entity)\"),(K192+K191)*(-1),MIN(0,((K191+K192)-ABS(0.5*K192))*$E190*(-1)))","v":0},{"$f":"IF(AND(L191+L192<0,$D$32=\"Yes (Separate Entity)\"),(L192+L191)*(-1),MIN(0,((L191+L192)-ABS(0.5*L192))*$E190*(-1)))","v":0},{"$f":"IF(AND(M191+M192<0,$D$32=\"Yes (Separate Entity)\"),(M192+M191)*(-1),MIN(0,((M191+M192)-ABS(0.5*M192))*$E190*(-1)))","v":0},{"$f":"IF(AND(N191+N192<0,$D$32=\"Yes (Separate Entity)\"),(N192+N191)*(-1),MIN(0,((N191+N192)-ABS(0.5*N192))*$E190*(-1)))","v":0},{"$f":"IF(AND(O191+O192<0,$D$32=\"Yes (Separate 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[]
["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F190","v":2025},2026,2027,2028,2029,2030,2031,2032,2033,2034,2035,2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,{"$f":"AP$49+$F190","v":2057},2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"MAX(0,IF(J$49>=$J198,ROUND(I199+I201-ABS(HLOOKUP(J$49,$J198:$BR201,4,0)),2),I199+I201))","v":0},{"$f":"MAX(0,IF(K$49>=$J198,ROUND(J199+J201-ABS(HLOOKUP(K$49,$J198:$BR201,4,0)),2),J199+J201))","v":0},{"$f":"MAX(0,IF(L$49>=$J198,ROUND(K199+K201-ABS(HLOOKUP(L$49,$J198:$BR201,4,0)),2),K199+K201))","v":0},{"$f":"MAX(0,IF(M$49>=$J198,ROUND(L199+L201-ABS(HLOOKUP(M$49,$J198:$BR201,4,0)),2),L199+L201))","v":0},{"$f":"MAX(0,IF(N$49>=$J198,ROUND(M199+M201-ABS(HLOOKUP(N$49,$J198:$BR201,4,0)),2),M199+M201))","v":0},{"$f":"MAX(0,IF(O$49>=$J198,ROUND(N199+N201-ABS(HLOOKUP(O$49,$J198:$BR201,4,0)),2),N199+N201))","v":0},{"$f":"MAX(0,IF(P$49>=$J198,ROUND(O199+O201-ABS(HLOOKUP(P$49,$J198:$BR201,4,0)),2),O199+O201))","v":0},{"$f":"MAX(0,IF(Q$49>=$J198,ROUND(P199+P201-ABS(HLOOKUP(Q$49,$J198:$BR201,4,0)),2),P199+P201))","v":0},{"$f":"MAX(0,IF(R$49>=$J198,ROUND(Q199+Q201-ABS(HLOOKUP(R$49,$J198:$BR201,4,0)),2),Q199+Q201))","v":0},{"$f":"MAX(0,IF(S$49>=$J198,ROUND(R199+R201-ABS(HLOOKUP(S$49,$J198:$BR201,4,0)),2),R199+R201))","v":0},{"$f":"MAX(0,IF(T$49>=$J198,ROUND(S199+S201-ABS(HLOOKUP(T$49,$J198:$BR201,4,0)),2),S199+S201))","v":0},{"$f":"MAX(0,IF(U$49>=$J198,ROUND(T199+T201-ABS(HLOOKUP(U$49,$J198:$BR201,4,0)),2),T199+T201))","v":0},{"$f":"MAX(0,IF(V$49>=$J198,ROUND(U199+U201-ABS(HLOOKUP(V$49,$J198:$BR201,4,0)),2),U199+U201))","v":0},{"$f":"MAX(0,IF(W$49>=$J198,ROUND(V199+V201-ABS(HLOOKUP(W$49,$J198:$BR201,4,0)),2),V199+V201))","v":0},{"$f":"MAX(0,IF(X$49>=$J198,ROUND(W199+W201-ABS(HLOOKUP(X$49,$J198:$BR201,4,0)),2),W199+W201))","v":0},{"$f":"MAX(0,IF(Y$49>=$J198,ROUND(X199+X201-ABS(HLOOKUP(Y$49,$J198:$BR201,4,0)),2),X199+X201))","v":0},{"$f":"MAX(0,IF(Z$49>=$J198,ROUND(Y199+Y201-ABS(HLOOKUP(Z$49,$J198:$BR201,4,0)),2),Y199+Y201))","v":0},{"$f":"MAX(0,IF(AA$49>=$J198,ROUND(Z199+Z201-ABS(HLOOKUP(AA$49,$J198:$BR201,4,0)),2),Z199+Z201))","v":0},{"$f":"MAX(0,IF(AB$49>=$J198,ROUND(AA199+AA201-ABS(HLOOKUP(AB$49,$J198:$BR201,4,0)),2),AA199+AA201))","v":0},{"$f":"MAX(0,IF(AC$49>=$J198,ROUND(AB199+AB201-ABS(HLOOKUP(AC$49,$J198:$BR201,4,0)),2),AB199+AB201))","v":0},{"$f":"MAX(0,IF(AD$49>=$J198,ROUND(AC199+AC201-ABS(HLOOKUP(AD$49,$J198:$BR201,4,0)),2),AC199+AC201))","v":0},{"$f":"MAX(0,IF(AE$49>=$J198,ROUND(AD199+AD201-ABS(HLOOKUP(AE$49,$J198:$BR201,4,0)),2),AD199+AD201))","v":0},{"$f":"MAX(0,IF(AF$49>=$J198,ROUND(AE199+AE201-ABS(HLOOKUP(AF$49,$J198:$BR201,4,0)),2),AE199+AE201))","v":0},{"$f":"MAX(0,IF(AG$49>=$J198,ROUND(AF199+AF201-ABS(HLOOKUP(AG$49,$J198:$BR201,4,0)),2),AF199+AF201))","v":0},{"$f":"MAX(0,IF(AH$49>=$J198,ROUND(AG199+AG201-ABS(HLOOKUP(AH$49,$J198:$BR201,4,0)),2),AG199+AG201))","v":0},{"$f":"MAX(0,IF(AI$49>=$J198,ROUND(AH199+AH201-ABS(HLOOKUP(AI$49,$J198:$BR201,4,0)),2),AH199+AH201))","v":0},{"$f":"MAX(0,IF(AJ$49>=$J198,ROUND(AI199+AI201-ABS(HLOOKUP(AJ$49,$J198:$BR201,4,0)),2),AI199+AI201))","v":0},{"$f":"MAX(0,IF(AK$49>=$J198,ROUND(AJ199+AJ201-ABS(HLOOKUP(AK$49,$J198:$BR201,4,0)),2),AJ199+AJ201))","v":0},{"$f":"MAX(0,IF(AL$49>=$J198,ROUND(AK199+AK201-ABS(HLOOKUP(AL$49,$J198:$BR201,4,0)),2),AK199+AK201))","v":0},{"$f":"MAX(0,IF(AM$49>=$J198,ROUND(AL199+AL201-ABS(HLOOKUP(AM$49,$J198:$BR201,4,0)),2),AL199+AL201))","v":0},{"$f":"MAX(0,IF(AN$49>=$J198,ROUND(AM199+AM201-ABS(HLOOKUP(AN$49,$J198:$BR201,4,0)),2),AM199+AM201))","v":0},{"$f":"MAX(0,IF(AO$49>=$J198,ROUND(AN199+AN201-ABS(HLOOKUP(AO$49,$J198:$BR201,4,0)),2),AN199+AN201))","v":0},{"$f":"MAX(0,IF(AP$49>=$J198,ROUND(AO199+AO201-ABS(HLOOKUP(AP$49,$J198:$BR201,4,0)),2),AO199+AO201))","v":0},{"$f":"MAX(0,IF(AQ$49>=$J198,ROUND(AP199+AP201-ABS(HLOOKUP(AQ$49,$J198:$BR201,4,0)),2),AP199+AP201))","v":0},{"$f":"MAX(0,IF(AR$49>=$J198,ROUND(AQ199+AQ201-ABS(HLOOKUP(AR$49,$J198:$BR201,4,0)),2),AQ199+AQ201))","v":0},{"$f":"MAX(0,IF(AS$49>=$J198,ROUND(AR199+AR201-ABS(HLOOKUP(AS$49,$J198:$BR201,4,0)),2),AR199+AR201))","v":0},{"$f":"MAX(0,IF(AT$49>=$J198,ROUND(AS199+AS201-ABS(HLOOKUP(AT$49,$J198:$BR201,4,0)),2),AS199+AS201))","v":0},{"$f":"MAX(0,IF(AU$49>=$J198,ROUND(AT199+AT201-ABS(HLOOKUP(AU$49,$J198:$BR201,4,0)),2),AT199+AT201))","v":0},{"$f":"MAX(0,IF(AV$49>=$J198,ROUND(AU199+AU201-ABS(HLOOKUP(AV$49,$J198:$BR201,4,0)),2),AU199+AU201))","v":0},{"$f":"MAX(0,IF(AW$49>=$J198,ROUND(AV199+AV201-ABS(HLOOKUP(AW$49,$J198:$BR201,4,0)),2),AV199+AV201))","v":0},{"$f":"MAX(0,IF(AX$49>=$J198,ROUND(AW199+AW201-ABS(HLOOKUP(AX$49,$J198:$BR201,4,0)),2),AW199+AW201))","v":0},{"$f":"MAX(0,IF(AY$49>=$J198,ROUND(AX199+AX201-ABS(HLOOKUP(AY$49,$J198:$BR201,4,0)),2),AX199+AX201))","v":0},{"$f":"MAX(0,IF(AZ$49>=$J198,ROUND(AY199+AY201-ABS(HLOOKUP(AZ$49,$J198:$BR201,4,0)),2),AY199+AY201))","v":0},{"$f":"MAX(0,IF(BA$49>=$J198,ROUND(AZ199+AZ201-ABS(HLOOKUP(BA$49,$J198:$BR201,4,0)),2),AZ199+AZ201))","v":0},{"$f":"MAX(0,IF(BB$49>=$J198,ROUND(BA199+BA201-ABS(HLOOKUP(BB$49,$J198:$BR201,4,0)),2),BA199+BA201))","v":0},{"$f":"MAX(0,IF(BC$49>=$J198,ROUND(BB199+BB201-ABS(HLOOKUP(BC$49,$J198:$BR201,4,0)),2),BB199+BB201))","v":0},{"$f":"MAX(0,IF(BD$49>=$J198,ROUND(BC199+BC201-AB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["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H203)","v":0},{"$f":"MAX(0,I203)","v":0},{"$f":"MAX(0,J203)","v":0},{"$f":"MAX(0,K203)","v":0},{"$f":"MAX(0,L203)","v":0},{"$f":"MAX(0,M203)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I201:INDEX(I201:BR201,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I192","v":0},{"$f":"J192","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I202:INDEX(I202:BR202,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I201/$F190*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I199=0,I200,I199/$F190+I201/2/$F190),0))","v":0},{"$f":"IFERROR((-1)*IF(J$49=YEAR(IS_Date),J201/$F190*((12-MONTH(IS_Date)+1)/12),IF(J$49>YEAR(IS_Date),IF(J199=0,J200,J199/$F190+J201/2/$F190),0)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IFERROR((-1)*IF(AP$49=YEAR(IS_Date),AP201/$F190*((12-MONTH(IS_Date)+1)/12),IF(AP$49>YEAR(IS_Date),IF(AP199=0,AP200,AP199/$F190+AP201/2/$F190),0)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I203,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I200:I202)","v":0},{"$f":"MAX(0,SUM(J200:J202))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP200:AP202))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I203,,Study_Length,,)+BR202","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I203+I200)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR203+OFFSET(I200,,Study_Length,,))/2","v":0}]
[]
["Class UC3 Capital Expenditures",null,null,"UC3",{"$f":"VLOOKUP($D206,'Finance Input'!$B$26:$D$37,2,0)","v":0},{"$f":"VLOOKUP($D206,'Finance Input'!$B$26:$D$37,3,0)","v":0},null,{"$f":"SUM(I206:INDEX(I206:BR206,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[Period 0]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2025]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2026]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2027]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2028]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2029]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2030]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2031]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2032]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2033]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2034]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2035]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2036]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2037]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2038]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2039]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2040]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2041]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2042]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2043]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2044]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2045]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2046]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2047]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2048]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2049]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2050]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2051]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2052]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2053]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2054]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2055]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2056]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2057]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2058]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2059]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2060]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2061]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2062]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2063]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2064]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2065]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2066]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2067]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2068]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2069]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2070]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2071]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2072]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2073]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2074]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2075]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2076]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2077]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2078]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2079]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2080]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2081]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2082]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2083]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[2084]])*(-1)","v":0},{"$f":"SUMIF(Table2[[#All],[CCA Class]:[CCA Class]],$D206,Table2[[#All],[Terminal Value]])*(-1)","v":0}]
["UCC, beginning of year",null,null,null,null,null,null,null,0,{"$f":"I211","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO211","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I211,,Study_Length,,)","v":0}]
["Additions to UCC pool - Only recorded beyond in-service 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["CCA declining balance - Standard CCA with 1/2 rule",null,null,null,null,null,null,{"$f":"SUM(I209:INDEX(I209:BR209,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"IF(AND(I207+I208<0,$D$32=\"Yes (Separate Entity)\"),(I208+I207)*(-1),MIN(0,((I207+I208)-ABS(0.5*I208))*$E206*(-1)))","v":0},{"$f":"IF(AND(J207+J208<0,$D$32=\"Yes (Separate Entity)\"),(J208+J207)*(-1),MIN(0,((J207+J208)-ABS(0.5*J208))*$E206*(-1)))","v":0},{"$f":"IF(AND(K207+K208<0,$D$32=\"Yes (Separate Entity)\"),(K208+K207)*(-1),MIN(0,((K207+K208)-ABS(0.5*K208))*$E206*(-1)))","v":0},{"$f":"IF(AND(L207+L208<0,$D$32=\"Yes (Separate Entity)\"),(L208+L207)*(-1),MIN(0,((L207+L208)-ABS(0.5*L208))*$E206*(-1)))","v":0},{"$f":"IF(AND(M207+M208<0,$D$32=\"Yes (Separate Entity)\"),(M208+M207)*(-1),MIN(0,((M207+M208)-ABS(0.5*M208))*$E206*(-1)))","v":0},{"$f":"IF(AND(N207+N208<0,$D$32=\"Yes (Separate Entity)\"),(N208+N207)*(-1),MIN(0,((N207+N208)-ABS(0.5*N208))*$E206*(-1)))","v":0},{"$f":"IF(AND(O207+O208<0,$D$32=\"Yes (Separate 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["Accelerated CCA - In first year add 2x CCA (pre2024); 1x CCA (pre2028)",null,null,null,null,null,null,{"$f":"SUM(I210:INDEX(I210:BR210,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"MIN(MAX(IF(AND(2018<I$49,I$49<2024),I208*$E206,IF(AND(2023<I$49,I$49<2028),I208*$E206*0.5,0))*(-1),-I208+I208*$E206*0.5),0)","v":0},{"$f":"MIN(MAX(IF(AND(2018<J$49,J$49<2024),J208*$E206,IF(AND(2023<J$49,J$49<2028),J208*$E206*0.5,0))*(-1),-J208+J208*$E206*0.5),0)","v":0},{"$f":"MIN(MAX(IF(AND(2018<K$49,K$49<2024),K208*$E206,IF(AND(2023<K$49,K$49<2028),K208*$E206*0.5,0))*(-1),-K208+K208*$E206*0.5),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["UCC, end of year",null,null,null,null,null,null,null,{"$f":"MAX(SUM(I207:I210),0)","v":0},{"$f":"MAX(SUM(J207:J210),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Capital Gain on Sale of 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[]
["Year Addition Comes off Book",null,null,null,null,null,null,null,null,{"$f":"J$49+$F206","v":2025},2026,2027,2028,2029,2030,2031,2032,2033,2034,2035,2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,{"$f":"AP$49+$F206","v":2057},2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084]
["Gross Capital Cost, at beginning of year",null,null,null,null,null,null,null,0,{"$f":"MAX(0,IF(J$49>=$J214,ROUND(I215+I217-ABS(HLOOKUP(J$49,$J214:$BR217,4,0)),2),I215+I217))","v":0},{"$f":"MAX(0,IF(K$49>=$J214,ROUND(J215+J217-ABS(HLOOKUP(K$49,$J214:$BR217,4,0)),2),J215+J217))","v":0},{"$f":"MAX(0,IF(L$49>=$J214,ROUND(K215+K217-ABS(HLOOKUP(L$49,$J214:$BR217,4,0)),2),K215+K217))","v":0},{"$f":"MAX(0,IF(M$49>=$J214,ROUND(L215+L217-ABS(HLOOKUP(M$49,$J214:$BR217,4,0)),2),L215+L217))","v":0},{"$f":"MAX(0,IF(N$49>=$J214,ROUND(M215+M217-ABS(HLOOKUP(N$49,$J214:$BR217,4,0)),2),M215+M217))","v":0},{"$f":"MAX(0,IF(O$49>=$J214,ROUND(N215+N217-ABS(HLOOKUP(O$49,$J214:$BR217,4,0)),2),N215+N217))","v":0},{"$f":"MAX(0,IF(P$49>=$J214,ROUND(O215+O217-ABS(HLOOKUP(P$49,$J214:$BR217,4,0)),2),O215+O217))","v":0},{"$f":"MAX(0,IF(Q$49>=$J214,ROUND(P215+P217-ABS(HLOOKUP(Q$49,$J214:$BR217,4,0)),2),P215+P217))","v":0},{"$f":"MAX(0,IF(R$49>=$J214,ROUND(Q215+Q217-ABS(HLOOKUP(R$49,$J214:$BR217,4,0)),2),Q215+Q217))","v":0},{"$f":"MAX(0,IF(S$49>=$J214,ROUND(R215+R217-ABS(HLOOKUP(S$49,$J214:$BR217,4,0)),2),R215+R217))","v":0},{"$f":"MAX(0,IF(T$49>=$J214,ROUND(S215+S217-ABS(HLOOKUP(T$49,$J214:$BR217,4,0)),2),S215+S217))","v":0},{"$f":"MAX(0,IF(U$49>=$J214,ROUND(T215+T217-ABS(HLOOKUP(U$49,$J214:$BR217,4,0)),2),T215+T217))","v":0},{"$f":"MAX(0,IF(V$49>=$J214,ROUND(U215+U217-ABS(HLOOKUP(V$49,$J214:$BR217,4,0)),2),U215+U217))","v":0},{"$f":"MAX(0,IF(W$49>=$J214,ROUND(V215+V217-ABS(HLOOKUP(W$49,$J214:$BR217,4,0)),2),V215+V217))","v":0},{"$f":"MAX(0,IF(X$49>=$J214,ROUND(W215+W217-ABS(HLOOKUP(X$49,$J214:$BR217,4,0)),2),W215+W217))","v":0},{"$f":"MAX(0,IF(Y$49>=$J214,ROUND(X215+X217-ABS(HLOOKUP(Y$49,$J214:$BR217,4,0)),2),X215+X217))","v":0},{"$f":"MAX(0,IF(Z$49>=$J214,ROUND(Y215+Y217-ABS(HLOOKUP(Z$49,$J214:$BR217,4,0)),2),Y215+Y217))","v":0},{"$f":"MAX(0,IF(AA$49>=$J214,ROUND(Z215+Z217-ABS(HLOOKUP(AA$49,$J214:$BR217,4,0)),2),Z215+Z217))","v":0},{"$f":"MAX(0,IF(AB$49>=$J214,ROUND(AA215+AA217-ABS(HLOOKUP(AB$49,$J214:$BR217,4,0)),2),AA215+AA217))","v":0},{"$f":"MAX(0,IF(AC$49>=$J214,ROUND(AB215+AB217-ABS(HLOOKUP(AC$49,$J214:$BR217,4,0)),2),AB215+AB217))","v":0},{"$f":"MAX(0,IF(AD$49>=$J214,ROUND(AC215+AC217-ABS(HLOOKUP(AD$49,$J214:$BR217,4,0)),2),AC215+AC217))","v":0},{"$f":"MAX(0,IF(AE$49>=$J214,ROUND(AD215+AD217-ABS(HLOOKUP(AE$49,$J214:$BR217,4,0)),2),AD215+AD217))","v":0},{"$f":"MAX(0,IF(AF$49>=$J214,ROUND(AE215+AE217-ABS(HLOOKUP(AF$49,$J214:$BR217,4,0)),2),AE215+AE217))","v":0},{"$f":"MAX(0,IF(AG$49>=$J214,ROUND(AF215+AF217-ABS(HLOOKUP(AG$49,$J214:$BR217,4,0)),2),AF215+AF217))","v":0},{"$f":"MAX(0,IF(AH$49>=$J214,ROUND(AG215+AG217-ABS(HLOOKUP(AH$49,$J214:$BR217,4,0)),2),AG215+AG217))","v":0},{"$f":"MAX(0,IF(AI$49>=$J214,ROUND(AH215+AH217-ABS(HLOOKUP(AI$49,$J214:$BR217,4,0)),2),AH215+AH217))","v":0},{"$f":"MAX(0,IF(AJ$49>=$J214,ROUND(AI215+AI217-ABS(HLOOKUP(AJ$49,$J214:$BR217,4,0)),2),AI215+AI217))","v":0},{"$f":"MAX(0,IF(AK$49>=$J214,ROUND(AJ215+AJ217-ABS(HLOOKUP(AK$49,$J214:$BR217,4,0)),2),AJ215+AJ217))","v":0},{"$f":"MAX(0,IF(AL$49>=$J214,ROUND(AK215+AK217-ABS(HLOOKUP(AL$49,$J214:$BR217,4,0)),2),AK215+AK217))","v":0},{"$f":"MAX(0,IF(AM$49>=$J214,ROUND(AL215+AL217-ABS(HLOOKUP(AM$49,$J214:$BR217,4,0)),2),AL215+AL217))","v":0},{"$f":"MAX(0,IF(AN$49>=$J214,ROUND(AM215+AM217-ABS(HLOOKUP(AN$49,$J214:$BR217,4,0)),2),AM215+AM217))","v":0},{"$f":"MAX(0,IF(AO$49>=$J214,ROUND(AN215+AN217-ABS(HLOOKUP(AO$49,$J214:$BR217,4,0)),2),AN215+AN217))","v":0},{"$f":"MAX(0,IF(AP$49>=$J214,ROUND(AO215+AO217-ABS(HLOOKUP(AP$49,$J214:$BR217,4,0)),2),AO215+AO217))","v":0},{"$f":"MAX(0,IF(AQ$49>=$J214,ROUND(AP215+AP217-ABS(HLOOKUP(AQ$49,$J214:$BR217,4,0)),2),AP215+AP217))","v":0},{"$f":"MAX(0,IF(AR$49>=$J214,ROUND(AQ215+AQ217-ABS(HLOOKUP(AR$49,$J214:$BR217,4,0)),2),AQ215+AQ217))","v":0},{"$f":"MAX(0,IF(AS$49>=$J214,ROUND(AR215+AR217-ABS(HLOOKUP(AS$49,$J214:$BR217,4,0)),2),AR215+AR217))","v":0},{"$f":"MAX(0,IF(AT$49>=$J214,ROUND(AS215+AS217-ABS(HLOOKUP(AT$49,$J214:$BR217,4,0)),2),AS215+AS217))","v":0},{"$f":"MAX(0,IF(AU$49>=$J214,ROUND(AT215+AT217-ABS(HLOOKUP(AU$49,$J214:$BR217,4,0)),2),AT215+AT217))","v":0},{"$f":"MAX(0,IF(AV$49>=$J214,ROUND(AU215+AU217-ABS(HLOOKUP(AV$49,$J214:$BR217,4,0)),2),AU215+AU217))","v":0},{"$f":"MAX(0,IF(AW$49>=$J214,ROUND(AV215+AV217-ABS(HLOOKUP(AW$49,$J214:$BR217,4,0)),2),AV215+AV217))","v":0},{"$f":"MAX(0,IF(AX$49>=$J214,ROUND(AW215+AW217-ABS(HLOOKUP(AX$49,$J214:$BR217,4,0)),2),AW215+AW217))","v":0},{"$f":"MAX(0,IF(AY$49>=$J214,ROUND(AX215+AX217-ABS(HLOOKUP(AY$49,$J214:$BR217,4,0)),2),AX215+AX217))","v":0},{"$f":"MAX(0,IF(AZ$49>=$J214,ROUND(AY215+AY217-ABS(HLOOKUP(AZ$49,$J214:$BR217,4,0)),2),AY215+AY217))","v":0},{"$f":"MAX(0,IF(BA$49>=$J214,ROUND(AZ215+AZ217-ABS(HLOOKUP(BA$49,$J214:$BR217,4,0)),2),AZ215+AZ217))","v":0},{"$f":"MAX(0,IF(BB$49>=$J214,ROUND(BA215+BA217-ABS(HLOOKUP(BB$49,$J214:$BR217,4,0)),2),BA215+BA217))","v":0},{"$f":"MAX(0,IF(BC$49>=$J214,ROUND(BB215+BB217-ABS(HLOOKUP(BC$49,$J214:$BR217,4,0)),2),BB215+BB217))","v":0},{"$f":"MAX(0,IF(BD$49>=$J214,ROUND(BC215+BC217-ABS(HLOOKUP(BD$49,$J214:$BR217,4,0)),2),BC215+BC217))","v":0},{"$f":"MAX(0,IF(BE$49>=$J214,ROUND(BD215+BD217-ABS(HLOOKUP(BE$49,$J214:$BR217,4,0)),2),BD215+BD217))","v":0},{"$f":"MAX(0,IF(BF$49>=$J214,ROUND(BE215+BE217-ABS(HLOOKUP(BF$49,$J214:$BR217,4,0)),2),BE215+BE217))","v":0},{"$f":"MAX(0,IF(BG$49>=$J214,ROUND(BF215+BF217-ABS(HLOOKUP(BG$49,$J214:$BR217,4,0)),2),BF215+BF217))","v":0},{"$f":"MAX(0,IF(BH$49>=$J214,ROUND(BG215+BG217-ABS(HLOOKUP(BH$49,$J214:$BR217,4,0)),2),BG215+BG217))","v":0},{"$f":"MAX(0,IF(BI$49>=$J214,ROUND(BH215+BH217-ABS(HLOOKUP(BI$49,$J214:$BR217,4,0)),2),BH215+BH217))","v":0},{"$f":"MAX(0,IF(BJ$49>=$J214,ROUND(BI215+BI217-ABS(HLOOKUP(BJ$49,$J214:$BR217,4,0)),2),BI215+BI217))","v":0},{"$f":"MAX(0,IF(BK$49>=$J214,ROUND(BJ215+BJ217-ABS(HLOOKUP(BK$49,$J214:$BR217,4,0)),2),BJ215+BJ217))","v":0},{"$f":"MAX(0,IF(BL$49>=$J214,ROUND(BK215+BK217-ABS(HLOOKUP(BL$49,$J214:$BR217,4,0)),2),BK215+BK217))","v":0},{"$f":"MAX(0,IF(BM$49>=$J214,ROUND(BL215+BL217-ABS(HLOOKUP(BM$49,$J214:$BR217,4,0)),2),BL215+BL217))","v":0},{"$f":"MAX(0,IF(BN$49>=$J214,ROUND(BM215+BM217-ABS(HLOOKUP(BN$49,$J214:$BR217,4,0)),2),BM215+BM217))","v":0},{"$f":"MAX(0,IF(BO$49>=$J214,ROUND(BN215+BN217-ABS(HLOOKUP(BO$49,$J214:$BR217,4,0)),2),BN215+BN217))","v":0},{"$f":"MAX(0,IF(BP$49>=$J214,ROUND(BO215+BO217-ABS(HLOOKUP(BP$49,$J214:$BR217,4,0)),2),BO215+BO217))","v":0},{"$f":"MAX(0,IF(BQ$49>=$J214,ROUND(BP215+BP217-ABS(HLOOKUP(BQ$49,$J214:$BR217,4,0)),2),BP215+BP217))","v":0}]
["Net Book Value, beginning of year",null,null,null,null,null,null,null,{"$f":"MAX(0,H219)","v":0},{"$f":"MAX(0,I219)","v":0},{"$f":"MAX(0,J219)","v":0},{"$f":"MAX(0,K219)","v":0},{"$f":"MAX(0,L219)","v":0},{"$f":"MAX(0,M219)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Additions during year",null,null,null,null,null,null,{"$f":"SUM(I217:INDEX(I217:BR217,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"I208","v":0},{"$f":"J208","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation (for in-service year, proportion to number of months since in-service)",null,null,null,null,null,null,{"$f":"SUM(I218:INDEX(I218:BR218,1,MATCH(End_Year,$I$49:$BR$49,0)))","v":0},{"$f":"(-1)*IF(I$49=YEAR(IS_Date),I217/$F206*((12-MONTH(IS_Date)+1)/12),IF(I$49>YEAR(IS_Date),IF(I215=0,I216,I215/$F206+I217/2/$F206),0))","v":0},{"$f":"IFERROR((-1)*IF(J$49=YEAR(IS_Date),J217/$F206*((12-MONTH(IS_Date)+1)/12),IF(J$49>YEAR(IS_Date),IF(J215=0,J216,J215/$F206+J217/2/$F206),0)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IFERROR((-1)*IF(AP$49=YEAR(IS_Date),AP217/$F206*((12-MONTH(IS_Date)+1)/12),IF(AP$49>YEAR(IS_Date),IF(AP215=0,AP216,AP215/$F206+AP217/2/$F206),0)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(-1)*OFFSET(I219,,Study_Length,,)","v":0}]
["Net Book Value, end of year",null,null,null,null,null,null,null,{"$f":"SUM(I216:I218)","v":0},{"$f":"MAX(0,SUM(J216:J218))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"MAX(0,SUM(AP216:AP218))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"OFFSET(I219,,Study_Length,,)+BR218","v":0}]
["Average Net Book Value for the year, i.e. Average Rate Base",null,null,null,null,null,null,null,{"$f":"(I219+I216)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(BR219+OFFSET(I216,,Study_Length,,))/2","v":0}]
[]
["Total Taxable Capital at end of year - Based on UCC, end of year",null,null,null,null,null,null,null,{"$f":"SUMIF($A$50:$A$221,\"UCC, end of year\",I50:I221)","v":0},85560,78715.199999999997,72417.983999999997,66624.545279999991,61294.581657599992,56391.015124991995,51879.733914992634,47729.355201793223,43911.006785649763,40398.126242797778,37166.276143373958,34192.974051904042,31457.536127751719,28940.933237531583,26625.658578529055,24495.605892246731,22535.957420866991,20733.080827197631,19074.43436102182,17548.479612140076,16144.60124316887,14853.033143715362,13664.790492218133,12571.607252840682,11565.878672613428,10640.608378804354,9789.3597085000056,9006.2109318200055,8285.7140572744047,7622.8569326924526,7013.028378077056,{"$f":"SUMIF($A$50:$A$221,\"UCC, end of year\",AO50:AO221)","v":6451.9861078308913},5935.8272192044196,5460.9610416680662,5024.084158334621,4622.1574256678514,4252.3848316144231,3912.1940450852694,3599.2185214784477,3311.281039760172,3046.3785565793582,2802.6682720530098,2578.4548102887688,2372.1784254656673,2182.404151428414,2007.8118193141408,1847.1868737690095,1699.4119238674887,1563.4589699580895,1438.3822523614424,1323.3116721725271,1217.4467383987248,1120.050999326827,1030.4469193806808,948.01116583022633,872.17027256380823,802.39665075870357,738.2049186980073,679.14852520216675,624.81664318599337,0]
[]
["Revenue Requirement Impact Calculations (for core business only)"]
[null,null,null,null,null,null,null,"Undiscounted Total Cashflow",0,{"$f":"B3","v":2025},{"$f":"J225+1","v":2026},{"$f":"K225+1","v":2027},2028,2029,2030,2031,2032,2033,2034,2035,2036,2037,2038,2039,2040,2041,2042,2043,2044,2045,2046,2047,2048,2049,2050,2051,2052,2053,2054,2055,2056,2057,2058,2059,2060,2061,2062,2063,2064,2065,2066,2067,2068,2069,2070,2071,2072,2073,2074,2075,2076,2077,2078,2079,2080,2081,2082,2083,2084]
["Average Rate Base, based on Average Net Book Value of Assets built/acquired: - - A",null,null,null,null,null,null,null,{"$f":"SUMIF($A$50:$A$221,\"Average Net Book Value for the year, i.e. Average Rate Base\",I50:I221)","v":0},46422.5,91915,90055,88195,86335,84475,82615,80755,78895,77035,75175,73315,71455,69595,67735,65875,64015,62155,60295,58435,56575,54715,52855,50995,49135,47275,45415,43555,41695,39835,37975,{"$f":"SUMIF($A$50:$A$221,\"Average Net Book Value for the year, i.e. Average Rate Base\",AO50:AO221)","v":36115},34255,32395,30535,28675,26815,24955,23095,21235,19375,17515,15655,13795,11935,10075,8215,6355,4495,2635,852.5,0,0,0,0,0,0,0,0,0]
[]
["Return on Rate Base - A x Return on Rate Base - - B",null,null,null,null,null,null,{"$f":"SUM(I228:INDEX(I228:BR228,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"I226*'Finance Input'!$H$23","v":0},{"$f":"J226*'Finance Input'!$H$23","v":0},{"$f":"K226*'Finance Input'!$H$23","v":0},{"$f":"L226*'Finance Input'!$H$23","v":0},{"$f":"M226*'Finance Input'!$H$23","v":0},{"$f":"N226*'Finance Input'!$H$23","v":0},{"$f":"O226*'Finance Input'!$H$23","v":0},{"$f":"P226*'Finance Input'!$H$23","v":0},{"$f":"Q226*'Finance Input'!$H$23","v":0},{"$f":"R226*'Finance Input'!$H$23","v":0},{"$f":"S226*'Finance Input'!$H$23","v":0},{"$f":"T226*'Finance Input'!$H$23","v":0},{"$f":"U226*'Finance Input'!$H$23","v":0},{"$f":"V226*'Finance Input'!$H$23","v":0},{"$f":"W226*'Finance Input'!$H$23","v":0},{"$f":"X226*'Finance Input'!$H$23","v":0},{"$f":"Y226*'Finance Input'!$H$23","v":0},{"$f":"Z226*'Finance Input'!$H$23","v":0},{"$f":"AA226*'Finance Input'!$H$23","v":0},{"$f":"AB226*'Finance Input'!$H$23","v":0},{"$f":"AC226*'Finance Input'!$H$23","v":0},{"$f":"AD226*'Finance Input'!$H$23","v":0},{"$f":"AE226*'Finance Input'!$H$23","v":0},{"$f":"AF226*'Finance Input'!$H$23","v":0},{"$f":"AG226*'Finance Input'!$H$23","v":0},{"$f":"AH226*'Finance Input'!$H$23","v":0},{"$f":"AI226*'Finance Input'!$H$23","v":0},{"$f":"AJ226*'Finance Input'!$H$23","v":0},{"$f":"AK226*'Finance Input'!$H$23","v":0},{"$f":"AL226*'Finance Input'!$H$23","v":0},{"$f":"AM226*'Finance Input'!$H$23","v":0},{"$f":"AN226*'Finance Input'!$H$23","v":0},{"$f":"AO226*'Finance Input'!$H$23","v":0},{"$f":"AP226*'Finance Input'!$H$23","v":0},{"$f":"AQ226*'Finance Input'!$H$23","v":0},{"$f":"AR226*'Finance Input'!$H$23","v":0},{"$f":"AS226*'Finance Input'!$H$23","v":0},{"$f":"AT226*'Finance Input'!$H$23","v":0},{"$f":"AU226*'Finance Input'!$H$23","v":0},{"$f":"AV226*'Finance Input'!$H$23","v":0},{"$f":"AW226*'Finance Input'!$H$23","v":0},{"$f":"AX226*'Finance Input'!$H$23","v":0},{"$f":"AY226*'Finance Input'!$H$23","v":0},{"$f":"AZ226*'Finance Input'!$H$23","v":0},{"$f":"BA226*'Finance Input'!$H$23","v":0},{"$f":"BB226*'Finance Input'!$H$23","v":0},{"$f":"BC226*'Finance Input'!$H$23","v":0},{"$f":"BD226*'Finance Input'!$H$23","v":0},{"$f":"BE226*'Finance Input'!$H$23","v":0},{"$f":"BF226*'Finance Input'!$H$23","v":0},{"$f":"BG226*'Finance Input'!$H$23","v":0},{"$f":"BH226*'Finance Input'!$H$23","v":0},{"$f":"BI226*'Finance Input'!$H$23","v":0},{"$f":"BJ226*'Finance Input'!$H$23","v":0},{"$f":"BK226*'Finance Input'!$H$23","v":0},{"$f":"BL226*'Finance Input'!$H$23","v":0},{"$f":"BM226*'Finance Input'!$H$23","v":0},{"$f":"BN226*'Finance Input'!$H$23","v":0},{"$f":"BO226*'Finance Input'!$H$23","v":0},{"$f":"BP226*'Finance Input'!$H$23","v":0},{"$f":"BQ226*'Finance Input'!$H$23","v":0}]
[]
["Interest charge to finance part of rate base - pre-tax-interest x debt ratio x A  - -  C",null,null,null,null,null,null,{"$f":"SUM(I230:INDEX(I230:BR230,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"-I226*'Finance Input'!$D$21","v":0},{"$f":"-J226*'Finance Input'!$D$21","v":0},{"$f":"-K226*'Finance Input'!$D$21","v":0},{"$f":"-L226*'Finance Input'!$D$21","v":0},{"$f":"-M226*'Finance Input'!$D$21","v":0},{"$f":"-N226*'Finance Input'!$D$21","v":0},{"$f":"-O226*'Finance Input'!$D$21","v":0},{"$f":"-P226*'Finance Input'!$D$21","v":0},{"$f":"-Q226*'Finance Input'!$D$21","v":0},{"$f":"-R226*'Finance Input'!$D$21","v":0},{"$f":"-S226*'Finance Input'!$D$21","v":0},{"$f":"-T226*'Finance Input'!$D$21","v":0},{"$f":"-U226*'Finance Input'!$D$21","v":0},{"$f":"-V226*'Finance Input'!$D$21","v":0},{"$f":"-W226*'Finance Input'!$D$21","v":0},{"$f":"-X226*'Finance Input'!$D$21","v":0},{"$f":"-Y226*'Finance Input'!$D$21","v":0},{"$f":"-Z226*'Finance Input'!$D$21","v":0},{"$f":"-AA226*'Finance Input'!$D$21","v":0},{"$f":"-AB226*'Finance Input'!$D$21","v":0},{"$f":"-AC226*'Finance Input'!$D$21","v":0},{"$f":"-AD226*'Finance Input'!$D$21","v":0},{"$f":"-AE226*'Finance Input'!$D$21","v":0},{"$f":"-AF226*'Finance Input'!$D$21","v":0},{"$f":"-AG226*'Finance Input'!$D$21","v":0},{"$f":"-AH226*'Finance Input'!$D$21","v":0},{"$f":"-AI226*'Finance Input'!$D$21","v":0},{"$f":"-AJ226*'Finance Input'!$D$21","v":0},{"$f":"-AK226*'Finance Input'!$D$21","v":0},{"$f":"-AL226*'Finance Input'!$D$21","v":0},{"$f":"-AM226*'Finance Input'!$D$21","v":0},{"$f":"-AN226*'Finance Input'!$D$21","v":0},{"$f":"-AO226*'Finance Input'!$D$21","v":0},{"$f":"-AP226*'Finance Input'!$D$21","v":0},{"$f":"-AQ226*'Finance Input'!$D$21","v":0},{"$f":"-AR226*'Finance Input'!$D$21","v":0},{"$f":"-AS226*'Finance Input'!$D$21","v":0},{"$f":"-AT226*'Finance Input'!$D$21","v":0},{"$f":"-AU226*'Finance Input'!$D$21","v":0},{"$f":"-AV226*'Finance Input'!$D$21","v":0},{"$f":"-AW226*'Finance Input'!$D$21","v":0},{"$f":"-AX226*'Finance Input'!$D$21","v":0},{"$f":"-AY226*'Finance Input'!$D$21","v":0},{"$f":"-AZ226*'Finance Input'!$D$21","v":0},{"$f":"-BA226*'Finance Input'!$D$21","v":0},{"$f":"-BB226*'Finance Input'!$D$21","v":0},{"$f":"-BC226*'Finance Input'!$D$21","v":0},{"$f":"-BD226*'Finance Input'!$D$21","v":0},{"$f":"-BE226*'Finance Input'!$D$21","v":0},{"$f":"-BF226*'Finance Input'!$D$21","v":0},{"$f":"-BG226*'Finance Input'!$D$21","v":0},{"$f":"-BH226*'Finance Input'!$D$21","v":0},{"$f":"-BI226*'Finance Input'!$D$21","v":0},{"$f":"-BJ226*'Finance Input'!$D$21","v":0},{"$f":"-BK226*'Finance Input'!$D$21","v":0},{"$f":"-BL226*'Finance Input'!$D$21","v":0},{"$f":"-BM226*'Finance Input'!$D$21","v":0},{"$f":"-BN226*'Finance Input'!$D$21","v":0},{"$f":"-BO226*'Finance Input'!$D$21","v":0},{"$f":"-BP226*'Finance Input'!$D$21","v":0},{"$f":"-BQ226*'Finance Input'!$D$21","v":0}]
[]
["Depreciation & Amortization (including Study-End Depreciation Adjustment)",null,null,null,null,null,null,{"$f":"SUM(I232:INDEX(I232:BR232,1,MATCH(End_Year,$I$225:$BR$225,0)))+BR232","v":-93000},{"$f":"SUM(I74,I90,I106,I138,I154,I170,I186,I202,I218,I122)","v":0},-155,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,{"$f":"SUM(AO74,AO90,AO106,AO138,AO154,AO170,AO186,AO202,AO218,AO122)","v":-1860},-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1705,0,0,0,0,0,0,0,0,0,-1705]
[]
["Calculations of Income Taxes on Cash Flow"]
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["Incremental OM&A Costs",null,null,null,null,null,null,{"$f":"SUM(I236:INDEX(I236:BR236,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[Period 0]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2025]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2026]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2027]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2028]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2029]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2030]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash 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["Interest (see C above)",null,null,null,null,null,null,{"$f":"SUM(I239:INDEX(I239:BR239,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"I230","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO230","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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["Taxable Income for Revenue Requirement purposes:",null,null,null,null,null,null,{"$f":"SUM(I241:INDEX(I241:BR241,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-91561.617747638506},{"$f":"I240+I235","v":0},{"$f":"J240+J235","v":-7440},-6844.8,-6297.2160000000003,-5793.4387200000001,-5329.9636223999996,-4903.5665326079998,-4511.2812099993598,-4150.3787131994104,-3818.3484161434581,-3512.8805428519809,-3231.8500994238225,-2973.3020914699168,-2735.4379241523234,-2516.6028902201374,-2315.2746590025267,-2130.0526862823244,-1959.6484713797386,-1802.8765936693594,-1658.6464661758105,-1525.9547488817457,-1403.8783689712061,-1291.5680994535096,-1188.242651497229,-1093.1832393774507,-1005.7285802272546,-925.27029380907425,-851.24867030434837,-783.14877668000042,-720.49687454560046,-662.85712458195235,-609.82855461539623,-561.04227024616455,-516.15888862647137,-474.86617753635358,-436.87688333344528,-401.92673266676968,-369.77259405342812,-340.19078652915385,-312.97552360682158,-287.93748171827582,-264.90248318081376,-243.71028452634866,-224.21346176424078,-206.27638482310152,-189.77427403725338,-174.59233211427312,-160.62494554513128,-147.77494990152076,-135.9529539093991,-125.07671759664716,-115.0705801889154,-105.86493377380216,-97.395739071897992,-89.604079946146157,-82.435753550454464,-75.840893266418107,-69.773621805104654,-64.191732060696282,-59.056393495840588,-54.331882016173338]
["Capital Gains Tax Discount (50% if Recapture included)",null,null,null,null,null,null,{"$f":"SUM(I242:INDEX(I242:BR242,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"I35","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO35","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Income Taxes @ Fed. & Ont. 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[]
["Temporary Difference Tax (Unregulated only)",null,null,null,null,null,null,{"$f":"SUM(I245:INDEX(I245:BR245,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(I238-I232)*IFERROR(HLOOKUP(J225-1,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(J238-J232)*IFERROR(HLOOKUP(J225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(K238-K232)*IFERROR(HLOOKUP(K225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(L238-L232)*IFERROR(HLOOKUP(L225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(M238-M232)*IFERROR(HLOOKUP(M225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(N238-N232)*IFERROR(HLOOKUP(N225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(O238-O232)*IFERROR(HLOOKUP(O225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(P238-P232)*IFERROR(HLOOKUP(P225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(Q238-Q232)*IFERROR(HLOOKUP(Q225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(R238-R232)*IFERROR(HLOOKUP(R225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(S238-S232)*IFERROR(HLOOKUP(S225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(T238-T232)*IFERROR(HLOOKUP(T225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate),0)","v":0},{"$f":"IF(OR($B$1=\"Telecom\",$B$1=\"User-Defined\"),(U238-U232)*IFERROR(HLOOKUP(U225,'Finance 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[]
["Calculations of Revenue Required"]
["Incremental Revenue ",null,null,null,null,null,null,{"$f":"SUM(I248:INDEX(I248:BR248,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[Period 0]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2025]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2026]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2027]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2028]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2029]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2030]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2031]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2032]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2033]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2034]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2035]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2036]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2037]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2038]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2039]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2040]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2041]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2042]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2043]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2044]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2045]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2046]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2047]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2048]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2049]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2050]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2051]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2052]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2053]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2054]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2055]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2056]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2057]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2058]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2059]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2060]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2061]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2062]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2063]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2064]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2065]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2066]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2067]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2068]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2069]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2070]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2071]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2072]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2073]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2074]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2075]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2076]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2077]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2078]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2079]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2080]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2081]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2082]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2083]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"Revenue\",Table2[[#All],[2084]])","v":0}]
["Capital Gain on Sale of Asset",null,null,null,null,null,null,{"$f":"SUM(I249:INDEX(I249:BR249,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"I237","v":0},{"$f":"J237","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A Costs",null,null,null,null,null,null,{"$f":"SUM(I250:INDEX(I250:BR250,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[Period 0]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2025]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2026]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2027]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2028]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2029]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2030]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2031]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2032]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2033]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2034]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2035]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2036]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2037]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2038]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2039]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2040]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2041]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2042]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2043]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2044]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2045]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2046]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2047]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2048]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2049]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2050]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2051]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2052]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2053]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2054]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2055]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2056]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2057]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2058]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2059]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2060]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2061]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2062]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2063]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2064]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2065]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2066]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2067]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2068]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2069]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2070]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2071]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2072]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2073]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2074]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2075]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2076]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2077]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2078]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2079]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2080]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2081]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2082]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2083]])","v":0},{"$f":"SUMIF(Table2[[#All],[Type of Cash Flow]:[Type of Cash Flow]],\"OM&A Costs\",Table2[[#All],[2084]])","v":0}]
["Depreciation & Amortization",null,null,null,null,null,null,{"$f":"SUM(I251:INDEX(I251:BR251,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-91295},{"$f":"I232","v":0},-155,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,{"$f":"AO232","v":-1860},-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1705,0,0,0,0,0,0,0,0,0]
["Total Expenses, excluding financing charges",null,null,null,null,null,null,{"$f":"SUM(I252:INDEX(I252:BR252,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-91295},{"$f":"SUM(I250:I251)","v":0},-155,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,{"$f":"SUM(AO250:AO251)","v":-1860},-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1860,-1705,0,0,0,0,0,0,0,0,0]
["Total Tax Provisions Required ",null,null,null,null,null,null,{"$f":"SUM(I253:INDEX(I253:BR253,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":24263.828703124218},{"$f":"I243","v":0},1971.6000000000001,1813.8720000000001,1668.7622400000002,1535.2612608000002,1412.440359936,1299.4451311411201,1195.4895206498304,1099.8503589978438,1011.8623302780164,930.913343855775,856.44027634731299,787.92505423952798,724.89104990036572,666.89976590833646,613.54778463566959,564.46396186481604,519.30684491563079,477.76229732238028,439.54131353658983,404.37800845366263,372.02776777736966,342.26554635518005,314.88430264676572,289.69355843502444,266.51807376022248,245.19662785940469,225.58089763065232,207.53442582020011,190.93167175458413,175.6571380142174,161.60456697308001,{"$f":"AO243","v":148.67620161523362},136.78210548601493,125.8395370471337,115.772374083363,106.51058415669397,97.989737424158463,90.150558430225772,82.938513755807719,76.303432655343101,70.199158042915656,64.583225399482401,59.416567367523811,54.66324197812191,50.290182619872148,46.266968010282376,42.565610569459793,39.160361723903002,36.027532785990765,33.145330163111495,30.493703750062583,28.054207450057575,25.809870854052971,23.745081185728733,21.845474690870436,20.097836715600799,18.490009778352736,17.010808996084517,15.649944276397756,14.397948734285935]
["Achieved Return",null,null,null,null,null,null,{"$f":"SUM(I254:INDEX(I254:BR254,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-67031.171296875793},{"$f":"I253+I252+I248+I249","v":0},1816.6000000000001,-46.127999999999929,-191.23775999999975,-324.73873919999983,-447.55964006399995,-560.5548688588799,-664.51047935016959,-760.14964100215616,-848.13766972198357,{"$f":"S253+S252+S248+S249","v":-929.086656144225},{"$f":"T253+T252+T248+T249","v":-1003.559723652687},-1072.074945760472,-1135.1089500996343,-1193.1002340916634,-1246.4522153643304,-1295.5360381351838,-1340.6931550843692,-1382.2377026776198,-1420.4586864634102,-1455.6219915463373,-1487.9722322226303,-1517.73445364482,-1545.1156973532343,-1570.3064415649756,-1593.4819262397775,-1614.8033721405952,-1634.4191023693477,-1652.4655741797999,-1669.0683282454158,-1684.3428619857825,-1698.39543302692,-1711.3237983847664,-1723.2178945139851,-1734.1604629528663,-1744.227625916637,-1753.489415843306,-1762.0102625758416,-1769.8494415697742,-1777.0614862441923,-1783.6965673446568,-1789.8008419570842,-1795.4167746005176,-1800.5834326324762,-1805.336758021878,-1809.7098173801278,-1813.7330319897176,-1817.4343894305403,-1820.839638276097,-1823.9724672140092,-1826.8546698368884,-1674.5062962499373,28.054207450057575,25.809870854052971,23.745081185728733,21.845474690870436,20.097836715600799,18.490009778352736,17.010808996084517,15.649944276397756,14.397948734285935]
["Required Return - - see B above",null,null,null,null,null,null,{"$f":"SUM(I255:INDEX(I255:BR255,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"I228","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO228","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Sufficiency/(Deficiency) after-tax",null,null,null,null,null,null,{"$f":"SUM(I256:INDEX(I256:BR256,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-67031.171296875793},{"$f":"I254-I255","v":0},{"$f":"J254-J255","v":1816.6000000000001},-46.127999999999929,-191.23775999999975,-324.73873919999983,-447.55964006399995,-560.5548688588799,-664.51047935016959,-760.14964100215616,-848.13766972198357,-929.086656144225,-1003.559723652687,-1072.074945760472,-1135.1089500996343,-1193.1002340916634,-1246.4522153643304,-1295.5360381351838,-1340.6931550843692,-1382.2377026776198,-1420.4586864634102,-1455.6219915463373,-1487.9722322226303,-1517.73445364482,-1545.1156973532343,-1570.3064415649756,-1593.4819262397775,-1614.8033721405952,-1634.4191023693477,-1652.4655741797999,-1669.0683282454158,-1684.3428619857825,-1698.39543302692,-1711.3237983847664,-1723.2178945139851,-1734.1604629528663,-1744.227625916637,-1753.489415843306,-1762.0102625758416,-1769.8494415697742,-1777.0614862441923,-1783.6965673446568,-1789.8008419570842,-1795.4167746005176,-1800.5834326324762,-1805.336758021878,-1809.7098173801278,-1813.7330319897176,-1817.4343894305403,-1820.839638276097,-1823.9724672140092,-1826.8546698368884,-1674.5062962499373,28.054207450057575,25.809870854052971,23.745081185728733,21.845474690870436,20.097836715600799,18.490009778352736,17.010808996084517,15.649944276397756,14.397948734285935]
["Sufficiency/(Deficiency) before-tax - - above/(1 - ( Income Tax Rate )",null,null,null,null,null,null,{"$f":"SUM(I257:INDEX(I257:BR257,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-91198.872512756177},{"$f":"I256/(1-IFERROR(HLOOKUP(J225-1,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate))","v":0},{"$f":"J256/(1-IFERROR(HLOOKUP(J225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate))","v":2471.5646258503402},{"$f":"K256/(1-IFERROR(HLOOKUP(K225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate))","v":-62.759183673469295},{"$f":"L256/(1-IFERROR(HLOOKUP(L225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate))","v":-260.18742857142826},{"$f":"M256/(1-IFERROR(HLOOKUP(M225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate))","v":-441.82141387755081},{"$f":"N256/(1-IFERROR(HLOOKUP(N225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate))","v":-608.92468035918364},{"$f":"O256/(1-IFERROR(HLOOKUP(O225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate))","v":-762.6596855222856},{"$f":"P256/(1-IFERROR(HLOOKUP(P225,'Finance 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["Revenue Requirement - - Revenue - suff./(def.) above",null,null,null,null,null,null,{"$f":"SUM(I258:INDEX(I258:BR258,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":91198.872512756177},{"$f":"I235-I257","v":0},-2471.5646258503402,62.759183673469295,260.18742857142826,441.82141387755081,608.92468035918364,762.6596855222856,904.0958902723396,1034.2171986423893,1153.9288023428348,1264.0634777472449,1365.3873791193021,1458.6053683815946,1544.3659185029039,1623.2656246145082,1695.8533542371842,1762.6340654900462,1824.0723198426792,1880.5955138471018,1932.5968523311703,1980.4380837365134,2024.452016629429,2064.9448348909114,2102.198227691475,2136.4713490679942,2168.0026207343913,2197.0113906674765,2223.6994590059153,2248.252481877279,2270.8412629189334,2291.6229414772552,2310.7420857509119,{"$f":"AO235-AO257","v":2328.3316984826756},2344.5141421958983,2359.4019904120628,2373.0988107709345,2385.6998855010966,2397.2928742528456,2407.9584239044548,2417.770729583935,2426.7980508090568,2435.1031863361691,2442.7439110211126,2449.7733777312601,2456.240487104596,2462.1902277280651,2467.6639891016566,2472.6998495653611,2477.3328411919688,2481.5951934884479,2485.5165576012087,2278.2398588434521,-38.168989727969489,-35.115470549731931,-32.306232905753376,-29.721734273293112,-27.343995531429659,-25.156475888915288,-23.143957817802065,-21.2924411923779,-19.589045896987667]
[]
["Return (%)",null,null,null,null,null,null,null,{"$f":"IFERROR(I255/I226,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IFERROR(AO255/AO226,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Calculations of Income Taxes on Revenue Requirement"]
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["Incremental OM&A Costs",null,null,null,null,null,null,{"$f":"SUM(I264:INDEX(I264:BR264,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"I236","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO236","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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["Interest (see C above)",null,null,null,null,null,null,{"$f":"SUM(I266:INDEX(I266:BR266,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":0},{"$f":"I230","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AO230","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Total Costs/Expenses",null,null,null,null,null,null,{"$f":"SUM(I267:INDEX(I267:BR267,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-91561.617747638506},{"$f":"SUM(I264:I266)","v":0},{"$f":"SUM(J264:J266)","v":-7440},-6844.8,-6297.2160000000003,-5793.4387200000001,-5329.9636223999996,-4903.5665326079998,-4511.2812099993598,-4150.3787131994104,-3818.3484161434581,-3512.8805428519809,-3231.8500994238225,-2973.3020914699168,-2735.4379241523234,-2516.6028902201374,-2315.2746590025267,-2130.0526862823244,-1959.6484713797386,-1802.8765936693594,-1658.6464661758105,-1525.9547488817457,-1403.8783689712061,-1291.5680994535096,-1188.242651497229,-1093.1832393774507,-1005.7285802272546,-925.27029380907425,-851.24867030434837,-783.14877668000042,-720.49687454560046,-662.85712458195235,-609.82855461539623,-561.04227024616455,-516.15888862647137,-474.86617753635358,-436.87688333344528,-401.92673266676968,-369.77259405342812,-340.19078652915385,-312.97552360682158,-287.93748171827582,-264.90248318081376,-243.71028452634866,-224.21346176424078,-206.27638482310152,-189.77427403725338,-174.59233211427312,-160.62494554513128,-147.77494990152076,-135.9529539093991,-125.07671759664716,-115.0705801889154,-105.86493377380216,-97.395739071897992,-89.604079946146157,-82.435753550454464,-75.840893266418107,-69.773621805104654,-64.191732060696282,-59.056393495840588,-54.331882016173338]
["Taxable Income for Revenue Requirement purposes:",null,null,null,null,null,null,{"$f":"SUM(I268:INDEX(I268:BR268,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":-362.74523488237674},{"$f":"I267+I263","v":0},{"$f":"J267+J263","v":-9911.5646258503402},-6782.0408163265311,-6037.0285714285719,-5351.617306122449,-4721.0389420408155,-4140.9068470857146,-3607.1853197270202,-3116.1615145570213,-2664.4196138006232,{"$f":"S267+S263","v":-2248.8170651047358},-1866.4627203045204,-1514.6967230883222,-1191.0720056494195,-893.33726560562923,-619.42130476534248,-367.41862079227826,-135.57615153705933,77.718920177742348,273.95038615535987,454.48333485476769,620.57364765822285,773.37673543740175,913.95557619424608,1043.2881096905435,1162.2740405071368,1271.7410968584022,1372.450788701567,1465.1037051972785,1550.344388373333,1628.7658168953028,1700.9135311355158,1767.289428236511,1828.3552535694271,1884.5358128757093,1936.2219274374893,1983.773152834327,2027.5202801994176,2067.7676373753011,2104.7952059771133,2138.8605690907812,2170.2007031553553,2199.0336264947641,2225.5599159670192,2249.9641022814944,2272.4159536908119,2293.0716569873834,2312.07490402023,2329.557891290448,2345.6422395790487,2360.4398400045616,2163.1692786545368,-144.03392350177165,-132.51120962162992,-121.91031285189953,-112.15748782374757,-103.18488879784776,-94.930097694019935,-87.335689878498343,-80.348834688218489,-73.920927913161009]
["Total Tax Provisions Required - - X",null,null,null,null,null,null,{"$f":"SUM(I269:INDEX(I269:BR269,1,MATCH(End_Year,$I$225:$BR$225,0)))","v":96.127487243831752},{"$f":"I268*IFERROR(HLOOKUP(J225-1,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":0},{"$f":"J268*IFERROR(HLOOKUP(J225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":2626.5646258503402},{"$f":"K268*IFERROR(HLOOKUP(K225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":1797.2408163265309},{"$f":"L268*IFERROR(HLOOKUP(L225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":1599.8125714285716},{"$f":"M268*IFERROR(HLOOKUP(M225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":1418.1785861224491},{"$f":"N268*IFERROR(HLOOKUP(N225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":1251.0753196408161},{"$f":"O268*IFERROR(HLOOKUP(O225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":1097.3403144777144},{"$f":"P268*IFERROR(HLOOKUP(P225,'Finance 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Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-499.40199041206301},{"$f":"AR268*IFERROR(HLOOKUP(AR225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-513.09881077093473},{"$f":"AS268*IFERROR(HLOOKUP(AS225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-525.69988550109667},{"$f":"AT268*IFERROR(HLOOKUP(AT225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-537.29287425284565},{"$f":"AU268*IFERROR(HLOOKUP(AU225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-547.95842390445478},{"$f":"AV268*IFERROR(HLOOKUP(AV225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-557.77072958393501},{"$f":"AW268*IFERROR(HLOOKUP(AW225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-566.79805080905703},{"$f":"AX268*IFERROR(HLOOKUP(AX225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-575.10318633616919},{"$f":"AY268*IFERROR(HLOOKUP(AY225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-582.74391102111247},{"$f":"AZ268*IFERROR(HLOOKUP(AZ225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-589.7733777312601},{"$f":"BA268*IFERROR(HLOOKUP(BA225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-596.24048710459601},{"$f":"BB268*IFERROR(HLOOKUP(BB225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-602.19022772806522},{"$f":"BC268*IFERROR(HLOOKUP(BC225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-607.66398910165663},{"$f":"BD268*IFERROR(HLOOKUP(BD225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-612.69984956536098},{"$f":"BE268*IFERROR(HLOOKUP(BE225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-617.33284119196878},{"$f":"BF268*IFERROR(HLOOKUP(BF225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-621.59519348844799},{"$f":"BG268*IFERROR(HLOOKUP(BG225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-625.51655760120889},{"$f":"BH268*IFERROR(HLOOKUP(BH225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":-573.23985884345234},{"$f":"BI268*IFERROR(HLOOKUP(BI225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":38.168989727969489},{"$f":"BJ268*IFERROR(HLOOKUP(BJ225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":35.115470549731931},{"$f":"BK268*IFERROR(HLOOKUP(BK225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":32.306232905753376},{"$f":"BL268*IFERROR(HLOOKUP(BL225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":29.721734273293109},{"$f":"BM268*IFERROR(HLOOKUP(BM225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":27.343995531429659},{"$f":"BN268*IFERROR(HLOOKUP(BN225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":25.156475888915285},{"$f":"BO268*IFERROR(HLOOKUP(BO225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":23.143957817802061},{"$f":"BP268*IFERROR(HLOOKUP(BP225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":21.2924411923779},{"$f":"BQ268*IFERROR(HLOOKUP(BQ225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":19.589045896987667},{"$f":"BR268*IFERROR(HLOOKUP(BR225,'Finance Input'!$B$2:$B$7,6,0),Tax_Rate)*(-1)","v":0}]
[]
["Other Calculations for Financial Measures"]
["Undiscounted Cash Flow by Year",null,null,null,null,null,null,null,null,{"$f":"IF(J225=End_Year,I41+J41+$BR$41,I41+J41)","v":-91423.687645877348},{"$f":"IF(K225=End_Year,K41+$BR$41,K41)","v":1410.7564229164411},1257.624000996183,1115.8999896512203,984.69159065188694,863.14110830454229,750.45913362622184,645.91907482867327,548.85212523208338,458.64263361148409,374.72384477855263,296.57398077721723,223.71263544118648,155.69745724159128,92.121097358627253,32.608401756315402,-23.186172262896321,-75.580932985155869,-124.86914121847349,-171.32102243494012,-215.18561810845063,-256.69248911563477,-296.05328303833721,-333.46317625900315,-369.10220086907111,-403.13646560895143,-435.71927932074573,-466.99218471644849,-497.08590964022426,-526.12124242914774,-554.20983744851696,-581.45495639184423,-607.95215048849695,{"$f":"IF(AQ225=End_Year,AQ41+$BR$41,AQ41)","v":-633.78988835061546},-662.5078646402817,-687.33576546026109,-711.73405542667911,-735.76823684433862,-759.49919452263453,-782.98357762937167,-806.27415124536753,-811.89008388880075,-817.05674192075935,-821.81006731016123,-826.18312666841098,-830.20634127800076,-833.90769871882344,-837.31294756438024,-840.44577650229246,-614.19193911845571,30.493703750062579,28.054207450057575,25.809870854052974,23.745081185728736,21.845474690870432,20.097836715600799,18.490009778352736,17.010808996084521,15.649944276397754,14.397948734285933]
["Cum. Cash Flows by Year",null,null,null,null,null,null,null,null,{"$f":"J272","v":-91423.687645877348},{"$f":"J273+K272","v":-90012.931222960906},{"$f":"K273+L272","v":-88755.307221964729},-87639.407232313504,-86654.71564166162,-85791.574533357081,-85041.115399730857,-84395.196324902179,-83846.3441996701,-83387.701566058618,-83012.977721280069,-82716.40374050285,-82492.691105061662,-82336.993647820069,-82244.872550461441,-82212.26414870513,-82235.450320968026,-82311.031253953188,-82435.900395171659,-82607.221417606605,-82822.407035715049,-83079.099524830686,-83375.152807869017,-83708.615984128017,-84077.718184997095,-84480.854650606052,-84916.573929926803,-85383.566114643254,-85880.652024283481,-86406.773266712626,-86960.983104161147,-87542.438060552988,-88150.390211041478,-88784.180099392092,-89446.687964032375,-90134.023729492634,-90845.757784919319,-91581.526021763653,-92341.025216286289,-93124.008793915666,-93930.282945161031,-94742.173029049838,-95559.229770970604,-96381.039838280762,-97207.222964949178,-98037.429306227175,-98871.337004945992,-99708.649952510372,-100549.09572901267,-101163.28766813112,-101132.79396438105,-101104.739756931,-101078.92988607695,-101055.18480489122,-101033.33933020035,-101013.24149348475,-100994.75148370639,-100977.74067471031,-100962.09073043391,-100947.69278169962]
["IRR",{"$f":"IRR(OFFSET(J272,,,,Study_Length))","v":{"$error":"#NUM!"}}]
["Payback Period",{"$f":"COUNTIF(J275:BR275,\"-\")+INDEX(J275:BR275,,COUNTIF(J275:BR275,\"-\")+1)","v":60},null,null,null,null,null,null,null,{"$f":"IF(J273<0,\"-\",(1-J273/J272))","v":"-"},"-","-","-",{"$f":"IF(N273<0,\"-\",(1-N273/N272))","v":"-"},{"$f":"IF(O273<0,\"-\",(1-O273/O272))","v":"-"},"-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-","-"]

{"sheet":"Finance Input","index":2,"n_rows":44,"n_cols":79,"rows_kept":44,"cut":false,"hidden":false,"merged":[[0,3,0,7],[30,5,30,7],[31,5,31,7],[32,5,32,7],[36,5,36,7],[25,5,25,7],[26,5,26,7],[27,5,27,7],[29,5,29,7],[28,5,28,7],[35,5,35,7],[34,5,34,7]]}
["WACC for Discounting Purposes"]
[null,2022,"Rates to Use"]
["Taxes"]
["Federal Tax Rate",0.15,{"$f":"IFERROR(HLOOKUP(End_Year,'Finance Input'!$B$2:$B$7,3,0),B4)","v":0.15}]
["Surtax for Income Tax Calculations",0,{"$f":"IFERROR(HLOOKUP(End_Year,'Finance Input'!$B$2:$B$7,4,0),B5)","v":0}]
["Ontario Corporation Income Tax",0.115,{"$f":"IFERROR(HLOOKUP(End_Year,'Finance Input'!$B$2:$B$7,5,0),B6)","v":0.115}]
["Income Tax Rate",{"$f":"SUM(B4:B6)","v":0.26500000000000001},{"$f":"IFERROR(HLOOKUP(End_Year,'Finance Input'!$B$2:$B$7,6,0),B7)","v":0.26500000000000001}]
[]
[null,"Transmission","User-Defined","Rates to Use"]
["Ratios"]
["Hydro One Target Long-term Debt Ratio",0.56000000000000005,0.56000000000000005,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A11,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":0.56000000000000005}]
["Hydro One Target Short-term Debt Ratio",0.04,0.04,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A12,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":0.04}]
["Hydro One Target Equity Ratio - Preferred",0,0,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A13,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":0}]
["Hydro One Target Equity Ratio - Other",0.39999999999999991,0.4,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A14,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":0.39999999999999991}]
["Rates"]
["Hydro One Medium & Long-term Borrowing Rate",4.4200000000000003E-2,4.4200000000000003E-2,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A16,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":4.4200000000000003E-2}]
["Hydro One Short-term Debt Rate",2.75E-2,2.75E-2,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A17,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":2.75E-2}]
["Hydro One Target Return on Equity - Preferred",0,0,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A18,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":0}]
["Hydro One Target Return on Equity - Other",8.5199999999999998E-2,8.5199999999999998E-2,{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A19,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":8.5199999999999998E-2}]
[]
[]
["WACC ",{"$f":"B11*B16*(1-B$7)+B12*B17*(1-B$7)+B13*B18+B14*B19","v":5.3081219999999998E-2},{"$f":"C11*C16*(1-B$7)+C12*C17*(1-B$7)+C13*C18+C14*C19","v":5.3081219999999998E-2},{"$f":"INDEX('Finance Input'!$B$3:$G$23,MATCH('Finance Input'!A22,'Finance Input'!$A$3:$A$23,0),MATCH('User Input and Calculations'!$B$1,'Finance Input'!$B$9:$C$9,0))","v":5.3081219999999998E-2}]
[]
[]
["Treatment of CCA Classes"]
["Description","Class","CCA Rate","Suggested Service Life","Lease Begins in Year:","Notes"]
["Land","Land",0,"-","-"]
["Transmission / Distribution assets, excluding buildings, acquired after 2/22/2005",47,0.08,50,"-","Buildings after 2/22/2005 and T&D assets before 2/22/2005 are subject to 4% CCA rate"]
["Office, electronic & misc. equipment",8,0.2,15,"-"]
["Computer hardware, system software, vehicles, transportation & work equipment",10,0.3,10,"-"]
["Leasehold improvements - Straight line amoritized over lease life plus first renewal period",13,0.05,20,2019,"Minimum 5 years, maximum 40 years"]
["Fibre Optics",42,0.12,25,"-"]
["Data network infrastructure equipment acquired after 3/22/2004",46,0.3,15,"-"]
["Most building purchased after 1987",1,0.04,20,"-"]
["User-Defined CCA Class","UC1",null,null,"-","*Input proper CCA rate and service life"]
["User-Defined CCA Class","UC2",null,null,"-","*Input proper CCA rate and service life"]
["User-Defined CCA Class","UC3",null,null,"-","*Input proper CCA rate and service life"]
[]
["Escalation Rates as of January 17, 2022"]
["Escalator","2022","2023","2024","2025","2026","2027","2028","2029","2030","2031","2032","2033","2034","2035","2036","2037","2038","2039","2040","2041","2042","2043","2044","2045","2046","2047","2048","2049","2050","2051","2052","2053","2054","2055","2056","2057","2058","2059","2060","2061","2062","2063","2064","2065","2066","2067","2068","2069","2070","2071","2072","2073","2074","2075","2076","2077","2078","2079","2080","2081","2082","2083","2084","2085","2086","2087","2088","2089","2090","2091","2092","2093","2094",2095,2096,2097,2098,2099]
["GDP",1,1.0175773060546656,1.0355390208055808,1.0555546680608239,1.0775849530591541,1.0977164956806844,1.1165450612149228,1.1358288495360873,1.155871806662472,1.1762684439498547,1.1970250024761113,1.2181478334498432,1.2396434001537577,1.2615182799223388,1.283779166154416,1.30643287036125,1.3294863242507555,1.3529465818485056,1.3768208216561615,1.4011163488479907,1.4258405975061463,1.451001132895388,1.4766056537779455,1.5026619947692281,1.5291781287351056,1.5561621692314895,1.5836223729869654,1.6115671424292324,1.6400050282561265,1.6689447320520092,1.69839510895033,1.7283651703431679,1.7588640866385883,1.7899011900666562,1.821485977534965,1.8536281135345527,1.8863374330970986,1.9196239448042998,1.953497833850355,1.9879694651584874,2.023049386552461,2.0587483319840647,2.0950772248175458,2.1320471811720036,{"$f":"$AS$41","v":2.1320471811720036},{"$f":"$AS$41","v":2.1320471811720036},2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036,2.1320471811720036]
["Ontario CPI",1,1.0220314457785458,1.0429552740799444,1.0632963428708091,1.0843529347238816,1.1059333386875965,1.1280527246543433,1.1506145127247527,1.1736275512285936,1.1971008654679849,1.2210436612569571,1.2454653285318069,1.2703754450336646,1.2957837800647103,1.3217002983195216,1.3481351637930477,1.3750987437667457,1.4026016128744447,1.4306545572495264,1.4592685787550548,1.4884548992985092,1.518224965232817,1.5485904518454074,1.5795632679370502,1.6111555604922756,1.6433797194432029,1.676248382528652,1.7097744402504367,1.7439710409287903,1.7788515958589004,1.8144297845705812,1.8507195601931381,1.8877351549275363,1.9254910856280156,1.9640021594953416,2.0032834798839239,2.0433504522250816,2.0935198461027333,2.1353916044493473,2.1781008251922698,2.2216642581240325,2.2660989880439102,2.3114224414582729,2.3576523934149507,{"$f":"$AS$42","v":2.3576523934149507},{"$f":"$AS$42","v":2.3576523934149507},2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507,2.3576523934149507]
["No Escalation",1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
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