{"text_format":"1","workbook":"xlsx","n_sheets":31,"sheets":["HelpSheet","MenuSheet","ReadMe","CodeTable","Table of Contents","Functionalization","Functionalization Factors","Classification","Classification Factors","Allocation Factors","Purchase Production System","Purchase Production Other","Purchase Production Demand","Storage Dehy Demand","Storage Dehy Commodity","Storage X Dehy Deliverability","Storage X Dehy Commodity","Storage X Dehy Space","Storage X Dehy System Storage","Dawn Station Demand","Dawn Station Commodity","Dawn-Pkwy Easterly Demand","Dawn-Pkwy Easterly Commodity","Dawn-Pkwy Westerly Commodity","Other Transmission Demand","St.Clair Demand","St.Clair Commodity","Distribution Demand","Distribution Customer","Total","UnitCost"],"not_rendered":{"charts":0,"images":21,"macros":1,"external_links":0,"defined_names":400,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"HelpSheet","index":0,"n_rows":33,"n_cols":2,"rows_kept":33,"cut":false,"hidden":true,"merged":[]}
["General","The Help Topics are displayed here from the sheet called HelpSheet. \n\nThe topics covered in this menu are listed first by Macro then Model Logic\n\nThe macro coding in this book was written by Dave Hockin in June of 2002.\n\nSee the Read Me sheet for details concerning how the base model was changed an the implications."]
["Utilities Menu","This menu item holds a number of customized macros that are note needed to actually run the COS  model, but are helpful in administering and understanding the data and to investigate errors, find data, find links etc."]
["AddNotes ","The workbook has code in the before_close event to offer the option to add information about the status of the workbook, your reminder notes, key assumptions that have changed, or any other notes that you want to jot down. Users are encouraged to use this automatic reminder to maintain an audit trail of ongoing changes.\n\nCode will take you to the sheet called 'ProjectNotes' insert row at the top and format the row.\n\nYou will then have a historical listing of notes in reverse chronological order."]
["Menu Item--Find Something","This menu category holds a number of find and report macros, see the next set of help topics for details.\n\nEach of the macros in this category will work on any open workbook."]
["Count Instances of Word on a sheet or all sheets","Allows you to count the number of instances that a word appears in a formula or text cell.\n\nThis returns the number to times it is found, not the specific addresses where it can be found.\n\nThe code allows you to specify the active sheet or all sheets."]
["List Links in Book","The excel menu item Edit| links provides a dialog box the lists the names of linked files, but does not give your the ability to print the list out.\n\nThis macro will add a sheet and list the file names of all files that this book is linked to."]
["Find and List Word ","This macro will search the activesheet or all sheets for a word or word in either a formula or text cell and provide at you option a new sheet with a list of all found occurrence, their addresses, and the formula of the cell where it is found.\n\nUse this macro to find the addresses of all linked formulas---search for [\n\nUse this macro to create a list of address of a Factor.\n\nNote: This macro is case sensitive. Type the word as you expect it to appear.\n\nIf you are searching for address of a formula, keep in mind that Excel's functions are all upper case (example to search for the all cells that use the SUMPRODUCT function all characters must be upper case."]
["List All Files in a Folder","This macro can be used to document create a list of all files (all types) in a file folder. \n\nWhen the code starts you will be given a dialog box to select the folder and it will list all files.\n\nA handy tool to document file list."]
["List Macros in Activebook","Creates a new sheet and lists all macros in the activeworkbook."]
["Hide-Unhide Sheets","Menu item that has the macros to hide or unhide a list of sheets."]
["Hide Coding Sheets","Hide the coding sheets, these are listed on the sheet called CodeTable, and running this macro will hide these sheets, note they are automatically hidden as part of the workbook close event."]
["Unhide Coding Sheets","Unhides the coding sheets listed on CodeTable"]
["Unhide All Sheets","Unhides all sheets in the workbook."]
["UnHide 'Match' Columns","Using sheet names and columns ranges listed on CodeTable, this macro will unhide the columns that have the 'Match' function used to find  the allocator for that row"]
["Hide 'Match' Columns","Using sheet names and columns ranges listed on CodeTable, this macro will hide the columns that have the 'Match' function used to find  the allocator for that row"]
["Names Menu Item","Holds 3 names macros, see the following help topics for details"]
["List Sheet Level Names","Creates a new sheet and lists all sheet level names in the activeworkbook."]
["List Book Level Names","Creates a new sheet and lists only the book level names in the activeworkbook."]
["Check Book for Errored Names","Code will check the activeworkbook to see if any name has become corrupt (has an #ref) in the name. This can occur if a sheet has a named range is deleted or moved out of the workbook.\n\nThis can also be run on another workbook to determine is any range names that get copied into the new book become corrupt.\n\nIf nay names are in error, you will be given the option to delete the name.\n\nWarning you do not have a recovery or undo function for this action."]
["Test For Errors","Holds a number or macros used to audit the book and test of errors"]
["Show Audit Summary","This code will create new sheet called AuditReport and list each cell that does not meet the testing conditions.\n\nThe sheets and cell ranges that are being evaluated are listed on sheet named CodeTable. You can add sheets names and address ranges and cell test conditions to this area. \n"]
["Tell me if  Book has Formula Errors","Each sheet is evaluated and a message box returns the number of errors on each sheet."]
["Check This Sheet For Errors","Tests only the activesheet, and a message box provides the number of errors on the active sheet."]
["Find Unused Factors","This menu item holds the macros to identify the allocation factors that are not being used in the book."]
["Highlight Ffactors that are not being used","For each factor on Factor sheet, search the Funct sheet, and if the factor is not found, highlight it on Ffactor sheet."]
["Highlight CFactors that are not being used","For each factor on CFaactor sheet, search the Class sheet, and if the factor is not found, highlight it on CFactor sheet."]
["Highlight AFactors that are not being used","For each factor on AFactor sheet, search the each allocation sheet, and if the factor is not found, highlight it on AFactor sheet."]
["Convert Formula Links to Values","On activeworkbook, search each sheet for a formula that is linked to an external workbook. If found convert the formula to the value of the formula thereby terminating the link.\n\nNote this does not affect linked ranges names, only formulas."]
["Fix Status Bar","The StatusBar is the lower bar that shows the word \"Calculate' when the book needs to be calculated.\n\nSeveral macros in this workbook use the statusbar to report which sheet or cell range where the code it working. In the event that a macro encounters an error, the status bar may show the last message. \n\nThis macro will return the status bar back to normal."]
["&Model Help","Menu item holds the codes that are help or information macros applicable to this model only."]
["Help  with Macros or Logic","Launches this help menu, you can add additional help topics by simply following the format of typing additional help topics on the HelpSheet.\n\nThe code will add all help topics to this dialog box up until it encounters a blank line in column a."]
["When LastSaved","Shows message box with key data  as to when saved, by who and on which PC."]
["Read Me","Takes the user to the ReadMe sheet.\n\nThe Readme sheet holds a number of text boxes with information about how the model was changed and information on how excel operates"]

{"sheet":"MenuSheet","index":1,"n_rows":296,"n_cols":13,"rows_kept":296,"cut":false,"hidden":true,"merged":[[5,8,5,10]]}
["Level","Caption","Position/Macro","Divider","FaceID","COS MODEL MENU V-02","FloatingBar------------>",true,true]
[1,"&Assumptions",1,null,null,null,"Pic Number",null,false]
[2,"Functionalization","Goto_Functionalization"]
[2,"Classification",null,null,null,null,null,"Last User","Brinkman, Trisha"]
[3,"Production","Goto_Class_Production",null,null,null,null,"Computer","L1126483"]
[3,"Storage Dehydrator","Goto_Class_Stor_Dehydrator",null,null,null,null,"Last Saved","2011-01-24T09:16:43"]
["ProdDemand","Storage Excluding Dehydrator","Goto_Class_Stor_Excl_Dehydrator"]
[3,"Dawn Station","Goto_Class_Dawn_Station"]
[3,"Dawn Trafalgar Easterly","Goto_Class_Dawn_Trafalgar_East"]
[3,"Dawn Trafalgar Westerly","Goto_Class_Dawn_Trafalgar_West"]
[3,"Other Transmission","Goto_Class_Other_Transmission"]
[3,"Ojibway/St. Clair","Goto_Class_St_Clair"]
[3,"Distribution","Goto_Class_Distribution"]
[2,"Allocation (Prod - Stor)"]
[3,"Purchase Production System","Goto_PurProd_Sys_Allocate"]
[3,"Purchase Production Other","Goto_PurProd_Other_Allocate"]
[3,"Storage Dehydrator Demand ","Goto_StorDehy_Dmd_Allocate"]
[3,"Storage Dehydrator Commodity","Goto_StorDehy_Comm_Allocate"]
[3,"Storage Excluding Dehydrator Deliverability","Goto_StorExcDehy_Del_Allocate"]
[3,"Storage Excluding Dehydration Commodity","Goto_StorExcDehy_Comm_Allocate"]
[3,"Storage Excluding Dehydration Space","Goto_StorExcDehy_Space_Allocate"]
[2,"Allocation (Trans - Dist)"]
[3,"Dawn Station Demand","Goto_DawnStationDemand_Allocate"]
[3,"Dawn Station Commodity","Goto_DawnStationComm_Allocate"]
[3,"Dawn Station Customer","Goto_DawnStationCust_Allocate"]
[3,"Dawn Trafalgar Easterly excl OSE","Goto_DawnEastExcl_Allocate"]
[3,"Dawn Trafalgar Easterly OSE","Goto_DawnEastOSE_Allocate"]
[3,"Dawn Trafalgar Easterly Commodity","Goto_DawnEastComm_Allocate"]
[3,"Dawn Trafalgar Westerly Commodity","Goto_DawnWest_Commodity_Allocate"]
[3,"Other Transmission Demand","Goto_OtherTransDemand_Allocate"]
[3,"Ojibway/St. Clair Demand","Goto_StClairDemand_Allocate"]
[3,"Ojibway/St. Clair Commodity","Goto_StClairComm_Allocate"]
[3,"Distribution Demand","Goto_DistDemand_Allocate"]
[3,"Distribution Commodity","Goto_DistComm_Allocate"]
[3,"Distribution Customer","Goto_DistCust_Allocate"]
[2,"Dollars by Account","Goto_Account_Dollars",true]
[2,"Rate Revenue","Enter_RateRevenue'"]
[2,"Labor by Account","Goto_Labor_Subschedule"]
[2,"Depreciation Reserve by Account","Goto_AccumDep_Subschedule"]
[2,"Depreciation Expense by Account","Goto_DepExp_Subschedule"]
[2,"Property Taxes","Goto_PropTax_Subschedule"]
[2,"Billing Determinants (Prod - Stor)",null,true]
[3,"Purchase Production System","Goto_BD_PurProd_Sys"]
[3,"Purchase Production Other ","Goto_BD_PurProd_Other"]
[3,"Storage Dehydrator Demand ","Goto_BD_StorDehy_Dmd"]
[3,"Storage Dehydrator Commodity ","Goto_BD_StorDehy_Comm"]
[3,"Storage Excluding Dehydrator Deliverability","Goto_BD_StorExcDehy_Del"]
[3,"Storage Excluding Dehydrator Commodity ","Goto_BD_StorExcDehy_Comm"]
[3,"Storage Excluding Dehydrator Space","Goto_BD_StorExcDehy_Space"]
[2,"Billing Determinants (Trans - Dist)"]
[3,"Dawn Station Demand","Goto_BD_DawnStation_Demand"]
[3,"Dawn Station Commodity ","Goto_BD_DawnWest_Commodity"]
[3,"Dawn Station Customer ","Goto_BD_DawnStation_Cust"]
[3,"Dawn Trafalgar Easterly Excluding OSE","Goto_BD_DawnEastExcl"]
[3,"Dawn Trafalgar Easterly OSE ","Goto_BD_DawnEastOSE"]
[3,"Dawn Trafalgar Easterly Commodity ","Goto_BD_DawnEastComm"]
[3,"Dawn Trafalgar Westerly Commodity ","Goto_BD_DawnWest_Commodity"]
[3,"Other Transmission Demand ","Goto_BD_OtherTransDemand"]
[3,"Other Transmission Customer ","Goto_BD_OtherTransCust"]
[3,"Ojibway/St. Clair Demand ","Goto_BD_StClairDemand"]
[3,"Ojibway/St. Clair Commodity ","Goto_BD_StClairComm"]
[3,"Distribution Demand","Goto_BD_DistDemand"]
[3,"Distribution Commodity ","Goto_BD_DistComm"]
[3,"Distribution Customer ","Goto_BD_DistCust"]
[2,"ROR by Function","Goto_ROR"]
[2,"Statutory Tax Rate","Goto_StatTax"]
[2,"Insert Rate Class","InsertRateClassCheck",true]
[1,"&Define",2]
[2,"Define Functionalization Factors","Goto_FunctFact"]
[2,"Define Classification Factors","Goto_ClassFact"]
[2,"Define Allocation Factors","Goto_AllocFact"]
[1,"&Calc",3]
[2,"Calc Activesheet only",null,null,283]
[2,"Update Allocation Factors","Calc_Factors"]
[2,"Update Unit Cost","Calc_UnitCosts"]
[2,"Update Verification Table","Calc_Verify"]
[2,"Update Quick List","Calc_QuickList"]
[2,"Calculate COS Model","Calc_Model_All",true,283]
[2,"Calc All Allocation Sheets","Calc_Model_Allocation",true]
[2,"Calc Purchase Production","Calc_Model_ProdPurchase",true]
[2,"Calc Storage Dehydrator","Calc_Model_StorDehydrator"]
[2,"Calc Storage excl. Dehydrator","Calc_Model_StorX"]
[2,"Calc Dawn Station","Calc_Model_DawnStation"]
[2,"Calc Dawn Trafalgar Easterly","Calc_Model_DawnEast"]
[2,"Calc Dawn Trafalgar Westerly","Calc_Model_DawnWest"]
[2,"Calc Other Transmission","Calc_Model_OtherTrans"]
[2,"Calc Ojibway/St. Clair","Calc_Model_StClair"]
[2,"Calc Distribution","Calc_Model_Distribution"]
[2,"Calculate Total Allocation","Calc_Model_Total"]
[1,"&FIT",4]
[2,"Enter FIT Dollars","Goto_FIT_Dollars"]
[2,"Enter Functionalization Factors","Goto_FIT_Funct",true]
[2,"Enter Classification Factors"]
[3,"Purchase Production","Goto_FIT_Class_Production"]
[3,"Storage Dehydrator","Goto_FIT_Class_Stor_Dehydrator",null,null,null,null,null,null,1,"&ZeroMacro",4]
[3,"Storage Excluding Dehydrator","Goto_FIT_Class_Stor_Excl_Dehydrator",null,null,null,null,null,null,2,"Zero Out Lookups for the Entire Workbook","Chg_Lookup"]
[3,"Dawn Station","Goto_FIT_Class_Dawn_Station",null,null,null,null,null,null,2,"Zero Out Lookups for the Current Sheet","Chg_Sheet"]
[3,"Dawn Trafalgar Easterly","Goto_FIT_Class_Dawn_East",null,null,null,null,null,null,2,"Check the Lookups for Entire WorkBook","TempCheckALL"]
[3,"Dawn Trafalgar Westerly","Goto_FIT_Class_Dawn_West",null,null,null,null,null,null,2,"Check the Lookups for the Current Sheet ","TEMPErrorCheck"]
[3,"Other Transmission","Goto_FIT_Class_Other_Transmission",null,null,null,null,null,null,2,"Search for a Factor","Factor_Search"]
[3,"Ojibway/St. Clair","Goto_FIT_Class_St_Clair",null,null,null,null,null,null,2,"Hide all unused Factors Automatically","Factor_Hide"]
[3,"Distribution","Goto_FIT_Class_Distribution"]
[2,"Enter Allocation (Prod - Stor) Factors"]
[3,"Purchase Production System","Goto_FIT_PurProd_Sys_Allocate"]
[3,"Purchase Production Other ","Goto_FIT_PurProd_Other_Allocate"]
[3,"Storage Dehydrator Demand","Goto_FIT_StorDehy_Dmd_Allocate"]
[3,"Storage Dehydrator Commodity ","Goto_FIT_StorDehy_Comm_Allocate"]
[3,"Storage Excluding Dehydrator Deliverability","Goto_FIT_StorExcDehy_Del_Allocate"]
[3,"Storage Excluding Dehydrator Commodity","Goto_FIT_StorExcDehy_Comm_Allocate"]
[3,"Storage Excluding Dehydrator Space ","Goto_FIT_StorExcDehy_Space_Allocate"]
[2,"Enter Allocation (Trans - Dist) Factors"]
[3,"Dawn Station Demand","Goto_FIT_DawnStationDemand_Allocate"]
[3,"Dawn Station Commodity ","Goto_FIT_DawnStationComm_Allocate"]
[3,"Dawn Station Customer","Goto_FIT_DawnStationCust_Allocate"]
[3,"Dawn Trafalgar Easterly Excluding OSE ","Goto_FIT_DawnEastExcl_Allocate"]
[3,"Dawn Trafalgar Easterly OSE ","Goto_FIT_DawnEastOSE_Allocate"]
[3,"Dawn Trafalgar Easterly Commodity ","Goto_FIT_DawnEastComm_Allocate"]
[3,"Dawn Trafalgar Westerly Commodity ","Goto_FIT_DawnWest_Commodity_Allocate"]
[3,"Other Transmission Demand ","Goto_FIT_OtherTransDemand_Allocate"]
[3,"Ojibway/St. Clair Demand","Goto_FIT_StClairDemand_Allocate"]
[3,"Ojibway/St. Clair Commodity ","Goto_FIT_StClairComm_Allocate"]
[3,"Distribution Demand ","Goto_FIT_DistDemand_Allocate"]
[3,"Distribution Commodity ","Goto_FIT_DistComm_Allocate"]
[3,"Distribution Customer ","Goto_FIT_DistCust_Allocate"]
[2,"Print Functionalization","Print_Funct_FIT",true]
[2,"Print Classification"]
[3,"Purchase Production","Print_Class_PurProd_FIT"]
[3,"Storage Dehydrator ","Print_Class_StorDeh_FIT"]
[3,"Storage Excluding Dehydrator ","Print_Class_StorDehX_FIT"]
[3,"Dawn Station ","Print_Class_Dawn_FIT"]
[3,"Dawn Trafalgar Easterly ","Print_Class_DawnEast_FIT"]
[3,"Dawn Trafalgar Westerly ","Print_Class_DawnWest_FIT"]
[3,"Other Transmission","Print_Class_OtTrans_FIT"]
[3,"Ojibway/St. Clair ","Print_Class_StClair_FIT"]
[3,"Distribution ","Print_Class_Dist_FIT"]
[2,"Print Allocation (Prod - Stor)"]
[3,"Purchase Production System","Print_A1_FIT"]
[3,"Purchase Production Other ","Print_A2_FIT"]
[3,"Storage Dehydrator Demand ","Print_A4_FIT"]
[3,"Storage Dehydrator Commodity ","Print_A5_FIT"]
[3,"Storage Excluding Dehydrator Deliverability ","Print_A7_FIT"]
[3,"Storage Excluding Dehydration Commodity ","Print_A8_FIT"]
[3,"Storage Excluding Dehydration Space ","Print_A9_FIT"]
[2,"Print Allocation (Trans - Dist)"]
[3,"Dawn Station Demand","Print_A10_FIT"]
[3,"Dawn Station Commodity ","Print_A11_FIT"]
[3,"Dawn Station Customer ","Print_A12_FIT"]
[3,"Dawn Trafalgar Easterly Excluding OSE ","Print_A13_FIT"]
[3,"Dawn Trafalgar Easterly OSE ","Print_A14_FIT"]
[3,"Dawn Trafalgar Easterly Commodity ","Print_A15_FIT"]
[3,"Dawn Trafalgar Westerly Commodity ","Print_A17_FIT"]
[3,"Other Transmission Demand  ","Print_A19_FIT"]
[3,"Ojibway/St. Clair Demand ","Print_A22_FIT"]
[3,"Ojibway/St. Clair Commodity ","Print_A23_FIT"]
[3,"Distribution Demand","Print_A25_FIT"]
[3,"Distribution Commodity ","Print_A26_FIT"]
[3,"Distribution Customer","Print_A27_FIT"]
[2,"Print Total FIT Summary","Print_Total_FIT",true]
[1,"&View",5]
[2,"Verification Table","Goto_Verification_Table",null,2560]
[2,"Total Allocation Summary","Goto_Total_Allocate"]
[2,"Unit Costs","Goto_UnitCost"]
[2,"Quick List","Goto_QuickList"]
[1,"&Print",6]
[2,"Add Header","AddHeader",null,326]
[2,"Print Functionalization Detail","Print_Funct_Detail",true]
[2,"All Classification Detail","Print_AllClass_Detail"]
[2,"Print Classification Detail"]
[3,"Purchase Production","Print_Class_PurProd_Detail"]
[3,"Storage Dehydrator","Print_Class_StorDeh_Detail"]
[3,"Storage Excluding Dehydrator","Print_Class_StorDehX_Detail"]
[3,"Dawn Station","Print_Class_Dawn_Detail"]
[3,"Dawn Trafalgar Easterly","Print_Class_DawnEast_Detail"]
[3,"Dawn Trafalgar Westerly","Print_Class_DawnWest_Detail"]
[3,"Other Transmission","Print_Class_OtTrans_Detail"]
[3,"Ojibway/St. Clair","Print_Class_StClair_Detail"]
[3,"Distribution","Print_Class_Dist_Detail"]
[2,"Print All Allocation Detail Reports","Print_All_Detail"]
[2,"Print Allocation (Prod - Stor) Detail"]
[3,"Purchase Production System","Print_A1_Detail"]
[3,"Purchase Production Other ","Print_A2_Detail"]
[3,"Purchase Production Demand","Print_A3_Detail"]
[3,"Storage Dehydrator Demand ","Print_A4_Detail"]
[3,"Storage Dehydrator Commodity ","Print_A5_Detail"]
[3,"Storage Excluding Dehydrator Deliverability","Print_A7_Detail"]
[3,"Storage Excluding Dehydrator Commodity ","Print_A8_Detail"]
[3,"Storage Excluding Dehydrator Space ","Print_A9_Detail",null,null,null,null,null,null,"These notes from FION"]
[3,"Storage Excluding Dehydration Contingency","Print_A9b_Detail",null,null,null,null,null,null,"Purchase Production System",null,null,"ProdSys"]
[3,"(End of submenu) ",null,null,null,null,null,null,null,"Purchase Production Other",null,null,"Prod Other"]
[2,"Print Allocation (Trans-Dist) Detail",null,null,null,null,null,null,null,"Purchase Production Demand",null,null,"ProdNA"]
[3,"Dawn Station Demand","Print_A10_Detail",null,null,null,null,null,null,"Storage Dehydrator Demand",null,null,"StorDeh Demand"]
[3,"Dawn Station Commodity ","Print_A11_Detail",null,null,null,null,null,null,"Storage Dehydrator Commodity",null,null,"StorDeh Comm"]
[3,"Dawn Station Customer ","Print_A12_Detail",null,null,null,null,null,null,"Storage Excluding Dehydrator Delivery",null,null,"StorX Deliver"]
[3,"Dawn Trafalgar Easterly Demand","Print_A13_Detail",null,null,null,null,null,null,"Storage Excluding Dehydrator Commodity",null,null,"StorX Comm"]
[3,"Dawn Trafalgar Easterly OSE ","Print_A14_Detail",null,null,null,null,null,null,"Storage Excluding Dehydrator Space",null,null,"StorX Space"]
[3,"Dawn Trafalgar Easterly Commodity ","Print_A15_Detail",null,null,null,null,null,null,"Storage Excluding Dehydrator Contingency",null,null,"StorX Contingen"]
[3,"Dawn Trafalgar Westerly Commodity ","Print_A17_Detail"]
[3,"Other Transmission Demand ","Print_A19_Detail"]
[3,"Ojibway/St. Clair Demand ","Print_A22_Detail",null,null,null,null,null,null,"Dawn Station Demand",null,null,"DawnStation Demand"]
[3,"Ojibway/St. Clair Commodity ","Print_A23_Detail",null,null,null,null,null,null,"Dawn Station Commodity",null,null,"DawnStation Comm"]
[3,"Distribution Demand","Print_A25_Detail",null,null,null,null,null,null,"Dawn Station Customer",null,null,"DawnStation Cust"]
[3,"Distribution Commodity ","Print_A26_Detail",null,null,null,null,null,null,"Dawn Trafalgar Easterly Demand",null,null,"DawnEastX OSE"]
[3,"Distribution Customer ","Print_A27_Detail",null,null,null,null,null,null,"OSE Metering",null,null,"Dawneast OSE"]
[2,"Print Total Allocation","Print_Total_Detail",null,4,null,null,null,null,"Dawn Trafalgar Easterly Commodity",null,null,"DawnEast Comm"]
[2,"Subschedules",null,true,null,null,null,null,null,"Dawn Trafalgar Westerly Commodity",null,null,"Dawnwest Comm"]
[3,"Labour","Print_Labor_Sch",null,null,null,null,null,null,"Other Transmission Demand",null,null,"Other Trans Demand"]
[3,"Depreciation & Property Tax","Print_DepPro_Sch",null,null,null,null,null,null,"Ojbway / St. Clair Demand",null,null,"St. Clair Demand"]
[3,"Transmission Property Tax Subreport Detail","Print_PptyTax_Sub",null,null,null,null,null,null,"Ojbway / St. Clair Commodity",null,null,"St. Clair Comm"]
[3,"Transmission Depreciation Expense Detail","Print_TransDepExp_Sub",null,null,null,null,null,null,"Distribution Demand",null,null,"Dist Demand"]
[3,"Transmission Labour Expense Detail","Print_TransLabour_Sub",null,null,null,null,null,null,"Distribution Commodity",null,null,"Dist Comm"]
[2,"Factors Table",null,true,null,null,null,null,null,"Distribution Customer",null,null,"Dist Cust"]
[3,"Functionalization Table","Print_FFactorsList",null,null,null,null,null,null,"Print_FFactors"]
[3,"Classification Table","Print_CFactorsList"]
[3,"Allocation Table","Print_AFactorsList"]
[2,"Unit Costs Summary","Print_UnitCostSummary"]
[2,"Quick List","Print_QUICKLIST_Detail"]
[1,"&RevReq",7]
[2,"View Revenue Requirement By Class","Goto_SummaryRevReq",null,384]
[2,"Summary Reports"]
[3,"Print Functionalized Revenue Requirement","Print_RevReqRpt_Func"]
[3,"Print Revenue Requirement by Rate Class","Print_RevReqRpt_Rate_Class"]
[3,"Print All Revenue Requirements by Rate Class","Print_RevReqRpt_All"]
[2,"Print Specific Reports"]
[3,"Prod System","Print_RevReqRpt_ProdSys"]
[3,"Prod Other","Print_RevReqRpt_ProdOther"]
[3,"Prod Demand","Print_RevReqRpt_ProdDemand"]
[3,"Stor Dehy Demand","Print_RevReqRpt_StorDehyDemand"]
[3,"Stor Dehy Commodity","Print_RevReqRpt_StorDehyComm"]
[3,"Stor Excl Dehy Delivery","Print_RevReqRpt_StorXDeliver"]
[3,"Stor Excl Dehy Commodity","Print_RevReqRpt_StorXComm"]
[3,"Stor Excl Dehy Space","Print_RevReqRpt_StorXSpace"]
[3,"Stor Excl Dehy Contingency","Print_RevReqRpt_StorXContingen"]
[3,"Dawn Station Demand","Print_RevReqRpt_DawnStnDemand"]
[3,"Dawn Station Commodity","Print_RevReqRpt_DawnStnComm"]
[3,"Dawn Station Customer (Tecumseh)","Print_RevReqRpt_DawnStnCust"]
[3,"Dawn Easterly Demand","Print_RevReqRpt_DawnEastXOSE"]
[3,"OSE Metering","Print_RevReqRpt_DawnEastOSE"]
[3,"Dawn East Commodity","Print_RevReqRpt_DawnEastComm"]
[3,"Dawn West Commodity","Print_RevReqRpt_DawnWestComm"]
[3,"Other Trans Demand","Print_RevReqRpt_OtherTransDemand"]
[3,"St. Clair Demand","Print_RevReqRpt_StClairDemand"]
[3,"St. Clair Commodity","Print_RevReqRpt_StClairComm"]
[3,"Distribution Demand","Print_RevReqRpt_DistDemand"]
[3,"Distribution Commodity","Print_RevReqRpt_DistComm"]
[3,"Distribution Customer","Print_RevReqRpt_DistCust"]
[1,"&Utilities",8]
[2,"Add Notes","CallNotesForm",null,null,true,43]
[2,"Find Something",null,true,null,false]
[3,"Count Instances of Word on a sheet or all sheets","RunCountSomething",null,null,true,29]
[3,"List Links in Book","listLinks1",null,39]
[3,"Find and List Word ","SearchBook_Count",null,2041,true,8]
[3,"List All Files in a Folder","ListFiles",null,278]
[3,"List Macros in Activebook","ListProcedures",null,null,true,21]
[2,"Hide-UnHide Sheets and Columns",null,true]
[3,"Hide Coding Sheets","HideCodingSheets",null,1951,null,null,null,null,"Face Id","Description"]
[3,"Unhide Coding Sheets","UnHideCodingSheets",null,39,null,null,null,null,270,"Save"]
[3,"Unhide All Sheets","UnhideAllSheets",null,183,null,null,null,null,49,"Question Mark"]
[3,"UnHide 'Match' Columns","UnHideMatch",null,null,true,12]
[3,"Hide 'Match' Columns","HideMatch",null,null,true,51,null,null,161,"Check Mark on document"]
[2,"Names",null,true,null,null,null,null,null,341,"Lightbulb"]
[3,"List Sheet Level Names","ListSheetLevelNames",null,44,null,null,null,null,126,"Clock"]
[3,"List Book Level Names","ListAllBookNames",null,44,null,null,null,null,106,"Export File Folder"]
[3,"Check Book for Errored Names","TestForNameErrors",null,67,null,null,null,null,343,"Light bulb"]
[2,"Test For Errors",null,true,null,null,null,null,null,330,"Don't enter"]
[3,"Show Audit Summary","AuditBookForErrors",true,25,null,null,null,null,205,"Keyboard"]
[3,"Tell me if  Book has Formula Errors","checkBk4Errors",null,null,true,31,null,null,350,"Arrow Right"]
[3,"Check This Sheet For Errors","CheckThisSh4Errors",null,null,true,29]
[2,"Find UnUsed Factors",null,true]
[3,"Highlight Ffactors that are not being used","FindUnusedFunctFactors",null,null,true,26,null,null,52,"Piggy Bank"]
[3,"Highlight CFactors that are not being used","FindUnusedClassFactors",null,null,true,12,null,null,384,"Dollar Sign"]
[3,"Highlight AFactors that are not being used","FindUnusedAllocators",null,null,true,12,null,null,1087,"Blue check mark"]
[2,"Convert Formula Links to Values","ConvertLinkedFormulasToValues",null,2137,null,null,null,null,1640,"Exit"]
[2,"Fix Status Bar","FixStatus",null,null,true,39,null,null,2173,"Wizard"]
[2,"List page breaks","Listpagebreak"]
[1,"&Save",9,null,null,null,null,null,null,2654,"Safe"]
[2,"Save Model","[Module-Calc].SaveModel'",null,3,true,30]
[1,"&Model Help",10,null,null,false]
[2,"Help  with Macros or Logic","HelpMe",null,983,false]
[2,"When LastSaved","WhenLastSaved",null,null,true,51]
[2,"Read Me","GotoReadme",null,195,true,55]
[]
[null,null,null,null,null,null,null,null,null,2770,"Hand Report"]
[null,null,null,null,null,null,null,null,null,23,"Open File Folder"]
[null,null,null,null,null,null,null,null,null,2892,"Hand Star"]
[null,null,null,null,null,null,null,null,null,3,"Save"]
[null,null,null,null,null,null,null,{"$f":"IF(ISERROR(VLOOKUP(E286,IDList,2,FALSE)),\"\",VLOOKUP(E286,IDList,2,FALSE))","v":""},null,139,"Report"]
[null,null,null,null,null,null,null,{"$f":"IF(ISERROR(VLOOKUP(E287,IDList,2,FALSE)),\"\",VLOOKUP(E287,IDList,2,FALSE))","v":""},null,1090,"Red Flag"]
[null,null,null,null,null,null,null,null,null,1362,"Picture"]
[null,null,null,null,null,null,null,null,null,2619,"Picture"]
[null,null,null,null,null,null,null,null,null,2560,"BookMark"]
[null,null,null,null,null,null,null,null,null,2580,"BookMark"]
[null,null,null,null,null,null,null,null,null,3271,"Lightning Bolt and Report"]
[null,null,null,null,null,null,null,null,null,3484,"FlowChart"]
[null,null,null,null,null,null,null,null,null,4,"Printer"]
[null,null,null,null,null,null,null,null,null,283,"Calculator"]
[null,null,null,null,null,null,null,null,null,2151,"Running Man"]

{"sheet":"ReadMe","index":2,"n_rows":3,"n_cols":1,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
[{"$f":"\"Current Date  \" &TEXT(NOW(),\"ddd-mmm-dd-yyyy\")","v":"Current Date  Wed-Mar-08-2023"}]
[{"$f":"\"Last Update  \" &TEXT(LastSaved,\"ddd-mmm-dd-yyyy HH:MM AM/PM\")","v":"Last Update  Mon-Jan-24-2011 09:16 AM"}]
[{"$f":"\"Last Saved by : \" &LastUser","v":"Last Saved by : Brinkman, Trisha"}]

{"sheet":"CodeTable","index":3,"n_rows":76,"n_cols":19,"rows_kept":76,"cut":false,"hidden":true,"merged":[[50,1,50,4],[50,11,50,15],[3,13,3,14]]}
[]
[]
[null,"Class",null,null,"This Range used for Code AuditBookSummary",null,null,null,"See comments in these cells for information about this lists"]
["Allocation SheetNames","Columns to apply code on 3Class sheet","List of Columns to Hide/Show Match on 3Class sheet",null,"SheetName","AddressRange","Condition",null,"HideSheetsOnClose",null,"CodingSheets",null,"SheetName","Columns with 'Lookup Title\""]
["ProdSys","E","F",null,"1Funct","Z12:Z600","*****",null,"MenuSheet",null,"MenuSheet",null,"ProdSys","F","J"]
["ProdOther","I","J",null,"2FFactors","EntireSheet","AnyError",null,"HelpSheet",null,"HelpSheet",null,"ProdOther","F","J"]
["ProdDemand","Q","R",null,"2FFactors","L12:L290",1.0009999999999999,null,"ReadMe",null,"ReadMe",null,"ProdDemand","F","J"]
["StorDehDemand","U","V",null,"3Class","N9:N600","*****",null,"CodeTable",null,"CodeTable",null,"StorDehDemand","F","J"]
["StorDehComm","AC","AD",null,"3Class","Z9:Z600","*****",null,"PgBreakList",null,null,null,"StorDehComm","F","J"]
["StorXDeliver","AG","AH",null,"3Class","AM9:AM600","*****",null,"NamedRanges",null,null,null,"StorXDeliver","F","J"]
["StorXComm","AP","AQ",null,"3Class","AY9:AY600","*****",null,null,null,null,null,"StorXComm","F","J"]
["StorXSpace","AT","AU",null,"3Class","BK9:BK600","*****",null,null,null,null,null,"StorXSpace","F","J"]
["StorXContingen","BB","BC",null,"3Class","BW9:BW600","*****",null,null,null,null,null,"StorXContingen","F","J"]
["DawnStationDemand","BF","BG",null,"3Class","Ci9:Ci600","*****",null,null,null,null,null,"DawnStationDemand","F","J"]
["DawnStationComm","BN","BO",null,"3Class","CU9:CU600","*****",null,null,null,null,null,"DawnStationComm","F","J"]
["DawnStationCust","BR","BS",null,"3Class","DG9:DG600","*****",null,null,null,null,null,"DawnStationCust","F","J"]
["DawnEastXOSE","BZ","CA",null,"4CFactors","H12:H660",1.0001,null,null,null,null,null,"DawnEastXOSE","F","J"]
["DawnEastOSE","CD","CE",null,"5AFactors","EntireSheet","AnyError",null,null,null,null,null,"DawnEastOSE","F","J"]
["DawnEastComm","CL","CM",null,"DawnEastComm","AL11:AL600","*****",null,null,null,null,null,"DawnEastComm","F","J"]
["DawnWestComm","CP","CQ",null,"DawnEastOSE","AL11:AL600","*****",null,null,null,null,null,"DawnWestComm","F","J"]
["OtherTransDemand","CX","CY",null,"DawnEastXOSE","AL11:AL600","*****",null,null,null,null,null,"OtherTransDemand","F","J"]
["St.ClairDemand","DB","DC",null,"DawnStationComm","AL11:AL600","*****",null,null,null,null,null,"St.ClairDemand","F","J"]
["St.ClairComm",null,null,null,"DawnStationCust","AL11:AL600","*****",null,null,null,null,null,"St.ClairComm","F","J"]
["DistDemand",null,null,null,"DawnStationDemand","AL11:AL600","*****",null,null,null,null,null,"DistDemand","F","J"]
["DistComm",null,null,null,"DawnWestComm","AL11:AL600","*****",null,null,null,null,null,"DistComm","F","J"]
["DistCust",null,null,null,"DistComm","AL11:AL600","*****",null,null,null,null,null,"DistCust","F","J"]
["UnitCost",null,null,null,"DistCust","AL11:AL600","*****",null,null,null,null,null,"Total","F","J"]
["Total",null,null,null,"DistDemand","AL11:AL600","*****",null,null,null,null,null,"1Funct","F","J"]
[null,null,null,null,"OtherTransDemand","AL11:AL600","*****",null,null,null,null,null,"3Class","F"]
[null,null,null,null,"ProdDemand","AL11:AL600","*****",null,null,null,null,null,"3Class","J"]
[null,null,null,null,"ProdOther","AL11:AL600","*****",null,null,null,null,null,"3Class","R"]
[null,null,null,null,"ProdSys","AL11:AL600","*****",null,null,null,null,null,"3Class","V"]
[null,null,null,null,"QuickList","EntireSheet","AnyError",null,null,null,null,null,"3Class","AD"]
[null,null,null,null,"St.ClairComm","AL11:AL600","*****",null,null,null,null,null,"3Class","AH"]
[null,null,null,null,"St.ClairDemand","AL11:AL600","*****",null,null,null,null,null,"3Class","AQ"]
[null,null,null,null,"StorDehComm","AL11:AL600","*****",null,null,null,null,null,"3Class","AU"]
[null,null,null,null,"StorDehDemand","AL11:AL600","*****",null,null,null,null,null,"3Class","BC"]
[null,null,null,null,"StorXComm","AL11:AL600","*****",null,null,null,null,null,"3Class","BG"]
[null,null,null,null,"StorXContingen","AL11:AL600","*****",null,null,null,null,null,"3Class","BO"]
[null,null,null,null,"StorXDeliver","AL11:AL600","*****",null,null,null,null,null,"3Class","BS"]
[null,null,null,null,"StorXSpace","AL11:AL600","*****",null,null,null,null,null,"3Class","CA"]
[null,null,null,null,"Total","AL11:AL600","*****",null,null,null,null,null,"3Class","CE"]
[null,null,null,null,"UnitCost","EntireSheet","AnyError",null,null,null,null,null,"3Class","CM"]
[null,null,null,null,"Verify","K54",1.01,null,null,null,null,null,"3Class","CQ"]
[null,null,null,null,null,null,null,null,null,null,null,null,"3Class","CY"]
[null,null,null,null,null,null,null,null,null,null,null,null,"3Class","DC"]
[]
[]
[]
["This area was used in the transition from the orginal book to the new revised version, the address ranges are not longer operative,because the were moved from row 5"]
[null,"Each Allocation Sheet",null,null,null,null,"Class",null,null,null,null,"Funct"]
["SheetNames","Columns to Insert on Each Allocation Sheet","Range to check for \"Look\" on Allocation Sheet","Range to check for \"Temp\" on Allocation Sheet","Copy formulas from if Temp or factor found","Sheet Name","Columns to Insert on Class Sheet","Range to Zero Formuals if Temop found in column using J","Copy formulas from if Temp or factor found","Range to check for \"Temp\" on Class Sheet","Sheet Name","Columns to Insert on Funct Sheet","Range to check for \"Look\" on Funct sheet","Copy formulas from if Temp or factor found","Range to check for \"Temp\" on Funct Sheet"]
["ProdSys","F","G12:G600","I12:I83","J11:AK11","Class","F","F","F10:G10","E","Funct","F","G","F11:G11","E12:E600",null,null,null,"1Funct"]
["ProdOther","J","K12:K600","I95:I173","J11:AK11",null,"J","K","J10:M10","I",null,"J","K","J11:S11","I12:i84",null,null,null,"2FFactors"]
["ProdDemand",null,null,"I185:I398","J11:AK11",null,"R","S","R10:S10","Q",null,null,null,null,"I93:i173",null,null,null,"3Class"]
["StorDeh Demand",null,null,"I406:I484","J11:AK11",null,"V","W","V10:Y10","U",null,null,null,null,"I183:I190",null,null,null,"4Cfactors"]
["StorDeh Comm",null,null,"I486:I600","J11:AK11",null,"AD","AE","AD10:AE10","AC",null,null,null,null,"I202:I210",null,null,null,"5Afactors"]
["StorX Deliver",null,null,"E12:E600","F11:G11",null,"AH","AI","AH10:AL10","AG",null,null,null,null,"I214:I398",null,null,null,"DawnEast Comm"]
["StorX Comm",null,null,null,null,null,"AQ","AR","AQ10:AR10","AP",null,null,null,null,"I406:I552",null,null,null,"DawnEast OSE"]
["StorX Space",null,null,null,null,null,"AU","AV","AU10:AX10","AT",null,null,null,null,"I557:I558",null,null,null,"DawnEastX OSE"]
["StorX Contingen",null,"List to kill Temp",null,null,null,"BC","BD","BC10:BD10","BB",null,null,null,null,"I567:I569",null,null,null,"DawnStation Comm"]
["DawnStation Demand",null,"I12:I600","J11:J600",null,null,"BG","BH","BG10:BJ10","BF",null,null,null,null,"I571",null,null,null,"DawnStation Cust"]
["DawnStation Comm",null,null,null,null,null,"BO","BP","BO10:BP10","BN",null,null,null,null,"I573:i600",null,null,null,"DawnStation Demand"]
["DawnStation Cust",null,null,"I84:I94","J11:AK11",null,"BS","BT","BS10:BV10","BR",null,null,null,null,null,null,null,null,"DawnWest Comm"]
["DawnEastX OSE",null,null,"I174:I184","J11:AK11",null,"CA","CB","CA10:CB10","BZ",null,null,"error_rge","J11:S11","I85:i92",null,null,null,"Dist Comm"]
["DawnEast OSE",null,null,"I399:I405","J11:AK11",null,"CE","CF","CE10:CH10","CD",null,null,null,"J11:S11","i174:i182",null,null,null,"Dist Cust"]
["DawnEast Comm",null,null,"I485","J11:AK11",null,"CM","CN","CM10:CN10","CL",null,null,null,"J11:S11","i191:i201",null,null,null,"Dist Demand"]
["DawnWest Comm",null,null,"G12:G600","G11",null,"CQ","CR","CQ10:CT10","CP",null,null,null,"J11:S11","i211:i213",null,null,null,"OtherTrans Demand"]
["OtherTrans Demand",null,null,null,null,null,"CY","CZ","CY10:CZ10","CX",null,null,null,"J11:S11","i399:i405",null,null,null,"ProdDemand"]
["St. Clair Demand",null,null,null,null,null,"DC","DD","DC10:DF10","DB",null,null,null,"J11:S11","i553:i556",null,null,null,"ProdOther"]
["St. Clair Comm",null,null,null,null,null,null,null,null,null,null,null,null,"J11:S11","i559:i566",null,null,null,"ProdSys"]
["Dist Demand",null,null,null,null,null,null,null,null,null,null,null,null,"J11:S11","i570",null,null,null,"Quick List"]
["Dist Comm",null,null,null,null,null,null,null,null,null,null,null,null,"J11:S11","i572",null,null,null,"St. Clair Comm"]
["Dist Cust",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Clair Demand"]
["Unit Cost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"StorDeh Comm"]
["Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"StorDeh Demand"]

{"sheet":"Table of Contents","index":4,"n_rows":68,"n_cols":3,"rows_kept":68,"cut":false,"hidden":false,"merged":[[0,0,0,2],[1,0,1,2],[2,0,2,2]]}
["UNION GAS LIMITED"]
["Table of Contents"]
["2013 Cost Allocation Study"]
[]
[null,null,"Contents"]
[]
[null,null,"Cost Allocation Study"]
[]
[null,null,"Summary Revenue Requirement - By Function"]
[null,null,"Summary Revenue Requirement - By Rate Class"]
[]
[null,null,"Functional-Classification Allocation Summaries"]
[null,null,"Purchase Production System"]
[null,null,"Purchase Production Other"]
[null,null,"Purchase Production Demand"]
[null,null,"Storage Dehydrator Demand"]
[null,null,"Storage Dehydrator Commodity"]
[null,null,"Storage Excluding Dehydrator Deliverability"]
[null,null,"Storage Excluding Dehydrator Commodity"]
[null,null,"Storage Excluding Dehydrator Space"]
[null,null,"Storage Excluding Dehydrator System Storage"]
[null,null,"Dawn Station Demand"]
[null,null,"Dawn Station Commodity"]
[null,null,"Dawn-Parkway Easterly Demand"]
[null,null,"Dawn-Parkway Easterly Commodity"]
[null,null,"Dawn-Parkway Westerly Commodity"]
[null,null,"Other Transmission Demand"]
[null,null,"St. Clair Demand"]
[null,null,"St. Clair Commodity"]
[null,null,"Distribution Demand"]
[null,null,"Distribution Customer"]
[]
[null,null,"Functional Detail Report"]
[null,null,"Functionalization Factors"]
[]
[null,null,"Classification Detail Reports"]
[null,null,"Purchase/Production"]
[null,null,"Storage Dehydrator"]
[null,null,"Storage Excluding Dehydrator"]
[null,null,"Dawn Station"]
[null,null,"Dawn-Trafalgar Easterly"]
[null,null,"Dawn-Trafalgar Westerly"]
[null,null,"Other Transmission"]
[null,null,"Ojibway/St. Clair"]
[null,null,"Distribution"]
[null,null,"Classification Factors"]
[]
[null,null,"Allocation Detail Reports"]
[null,null,"Total Allocation Detail Report"]
[null,null,"Purchase Production System"]
[null,null,"Purchase Production Other"]
[null,null,"Purchase Production Demand"]
[null,null,"Storage Dehydrator Demand"]
[null,null,"Storage Dehydrator Commodity"]
[null,null,"Storage Excluding Dehydrator Deliverability"]
[null,null,"Storage Excluding Dehyrdator Commodity"]
[null,null,"Storage Excluding Dehydrator Space"]
[null,null,"Storage Excluding Dehydrator System Storage"]
[null,null,"Dawn Station Demand"]
[null,null,"Dawn Station Commodity"]
[null,null,"Dawn-Parkway Easterly Demand"]
[null,null,"Dawn-Parkway Easterly Commodity"]
[null,null,"Dawn-Parkway Westerly Commodity"]
[null,null,"Other Transmission Demand"]
[null,null,"St. Clair Demand"]
[null,null,"St. Clair Commodity"]
[null,null,"Distribution Demand"]
[null,null,"Distribution Customer"]

{"sheet":"Functionalization","index":5,"n_rows":564,"n_cols":28,"rows_kept":564,"cut":false,"hidden":false,"merged":[[4,13,4,17],[4,11,4,12],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Functionalization"]
["2013 Cost Allocation Study"]
["($000's)"]
[null,null,null,null,null,null,null,null,null,null,null,"          Storage          ",null,"                                             Transmission                                             "]
[null,null,null,null,"Direct",null,"Total","Balance ","Functional",null,null,null,null,null,"Dawn-","Dawn-",null,null,null,null,null,"Depreciation","Depreciation"]
[null,"Account","Account","Account","Assignment","Match","Direct","to be","Allocation","Match","Purchase",null,"Excluding","Dawn","Trafalgar","Trafalgar","Other","Ojibway/",null,"Labour","Labour","Expense","Expense","Property Tax","Property Tax"]
[null,"Description","Code","Dollars","Factor",null,"Assignment","Allocated","Factor",null,"Production","Dehydrator","Dehydrator","Station","Easterly","Westerly","Transmission","St. Clair","Distribution","Percent","Costs","Percent","Costs","Percent","Costs","check"]
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[]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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["G. INTANGIBLE PLANT",null,"401/402",7677,null,0,0,{"$f":"D81-G81","v":7677},"DIST",{"$f":"MATCH(I81,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,K$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,L$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,M$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,N$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,O$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,P$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,Q$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,R$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J81,S$9)*$H81+OFFSET('Functionalization Factors'!$A$12,$F81-1,S$9)","v":7677},null,null,{"$f":"IF($D81=0,0,W81/$D81)","v":2.4097954930311319E-2},185,{"$f":"IF($D81=0,0,Y81/$D81)","v":0},0,{"$f":"IF(ABS(SUM(K81:S81)-D81)>1,\"*****\",\"\")","v":""}]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Rental Equip. on Customer Premise","487",0,null,0,{"$f":"IF(F90<>0,OFFSET('Functionalization Factors'!$A$12,$F90,1),0)","v":0},0,"DIST",{"$f":"MATCH(I90,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,K$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,L$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,M$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,N$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,O$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,P$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,Q$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,R$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J90,S$9)*$H90+OFFSET('Functionalization Factors'!$A$12,$F90-1,S$9)","v":0},null,null,0,0,0,0,""]
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[null,"Other","489",0,null,0,{"$f":"IF(F92<>0,OFFSET('Functionalization Factors'!$A$12,$F92,1),0)","v":0},0,"INDIRECT_I&II",{"$f":"MATCH(I92,'Functionalization Factors'!$A$12:$A$191,0)","v":177},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,K$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,L$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,M$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,N$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,O$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,P$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,Q$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,R$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J92,S$9)*$H92+OFFSET('Functionalization Factors'!$A$12,$F92-1,S$9)","v":0},null,null,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":266144.94921319466},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":266144.94921319466},null,null,{"$f":"SUM(K84:K92)","v":5707.0273744864016},164.13570222208372,12091.403577006582,6030.8920641296436,42479.960487931341,0,13566.925768370002,1696.843203675533,{"$f":"SUM(S84:S92)","v":184407.76103537309},null,null,null,{"$f":"SUM(W84:W92)","v":34638.301999999996},null,{"$f":"SUM(Y84:Y92)","v":757.88726891493434},""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":6363261.9766115276},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":1474518.8253535095},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":4888743.1512580188},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":5707.0273744864016},7570.4604222220842,363821.72964696749,158616.60794185093,1381840.0582940443,0,367819.98613920336,63182.92909071342,4014703.1777020399,null,null,null,{"$f":"W93+W81+W79+W62+W47+W37+W26+W19","v":195712.32602665332},null,{"$f":"Y93+Y81+Y79+Y62+Y47+Y37+Y26+Y19","v":63271.999999999993},""]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Land Rights","411",0,null,0,0,{"$f":"D101-G101","v":0},"PROD",{"$f":"MATCH(I101,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,K$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,L$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,M$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,N$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,O$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,P$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,Q$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,R$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J101,S$9)*$H101+OFFSET('Functionalization Factors'!$A$12,$F101-1,S$9)","v":0},null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K101:S101)-D101)>1,\"*****\",\"\")","v":""}]
[null,"Wells and Lines","406/7/8/415",0,null,0,0,{"$f":"D102-G102","v":0},"PROD",{"$f":"MATCH(I102,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,K$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,L$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,M$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,N$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,O$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,P$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,Q$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,R$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J102,S$9)*$H102+OFFSET('Functionalization Factors'!$A$12,$F102-1,S$9)","v":0},null,null,null,null,null,null,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",0,null,0,0,{"$f":"D103-G103","v":0},"PROD",{"$f":"MATCH(I103,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,K$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,L$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,M$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,N$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,O$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,P$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,Q$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,R$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J103,S$9)*$H103+OFFSET('Functionalization Factors'!$A$12,$F103-1,S$9)","v":0},null,null,null,null,null,null,""]
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[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,{"$f":"SUM(S100:S104)","v":0},null,null,null,null,null,null,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Land","440",0,null,0,0,{"$f":"D109-G109","v":0},"STORDEHYX",{"$f":"MATCH(I109,'Functionalization Factors'!$A$12:$A$191,0)","v":9},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,K$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,L$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,M$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,N$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,O$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,P$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,Q$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,R$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J109,S$9)*$H109+OFFSET('Functionalization Factors'!$A$12,$F109-1,S$9)","v":0},null,null,null,null,null,null,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[]
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[]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,-69686.080000000031,"DEFTAXDIRECT",{"$f":"MATCH(E195,'Functionalization Factors'!$A$12:$A$191,0)","v":96},{"$f":"IF(F195<>0,OFFSET('Functionalization Factors'!$A$12,$F195,1),0)","v":-20865.044105953973},{"$f":"D195-G195","v":-48821.035894046057},"DEFERTAXBASE",{"$f":"MATCH(I195,'Functionalization Factors'!$A$12:$A$191,0)","v":93},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,K$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,K$9)","v":-62.044464691957664},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,L$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,L$9)","v":-477.01833230655285},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,M$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,M$9)","v":-7860.0065791196994},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,N$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,N$9)","v":-4262.5600137743086},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,O$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,O$9)","v":-25417.862997735108},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,P$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,Q$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,Q$9)","v":-7136.4533642723145},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,R$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,R$9)","v":-903.65312604803557},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J195,S$9)*$H195+OFFSET('Functionalization Factors'!$A$12,$F195-1,S$9)","v":-23566.481122052057},null,null,null,null,null,null,""]
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[null,"Property Tax",null,63272,null,0,{"$f":"IF(F204<>0,OFFSET('Functionalization Factors'!$A$12,$F204,1),0)","v":0},{"$f":"D204-G204","v":63272},"PROPTAX",{"$f":"MATCH(I204,'Functionalization Factors'!$A$12:$A$191,0)","v":165},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,K$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,K$9)","v":16.251608017582591},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,L$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,L$9)","v":0.4674007883910003},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,M$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,M$9)","v":1437.5415903390629},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,N$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,N$9)","v":662.0489245168344},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,O$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,O$9)","v":15291.476990140738},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,P$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,Q$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,Q$9)","v":6229.7018420668292},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,R$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,R$9)","v":1059.6667101324686},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J204,S$9)*$H204+OFFSET('Functionalization Factors'!$A$12,$F204-1,S$9)","v":38574.844933998094},null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K204:S204)-D204)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":366557.59293872822},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":366557.59293872822},null,null,{"$f":"SUM(K201:K204)","v":-3244.0466760564859},{"$f":"SUM(L201:L204)","v":215.62969207353308},34572.206455331565,7074.5372026400591,83361.483801439099,0,24763.758948362312,3284.895401548737,{"$f":"SUM(S201:S204)","v":216529.12811338945}]
[]
["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,-15169,null,0,0,{"$f":"D207-G207","v":-15169},"DTDRAWDOWN",{"$f":"MATCH(I207,'Functionalization Factors'!$A$12:$A$191,0)","v":159},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,K$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,K$9)","v":-13.505602337113888},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,L$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,L$9)","v":-103.83553046401946},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,M$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,M$9)","v":-1710.9362414798861},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,N$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,N$9)","v":-927.85779956258773},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,O$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,O$9)","v":-5532.8634328784701},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,P$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,Q$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,Q$9)","v":-1553.4359384635595},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,R$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,R$9)","v":-196.70376449676385},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J207,S$9)*$H207+OFFSET('Functionalization Factors'!$A$12,$F207-1,S$9)","v":-5129.8616903175998},null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K207:S207)-D207)>1,\"*****\",\"\")","v":""}]
[]
["VII. DEPRECIATION EXPENSE"]
[]
[null,"Production & Gathering Plant",null,{"$f":"$W$19","v":0},null,null,null,null,null,null,{"$f":"IF($W$19=0,0,SUMPRODUCT(K$14:K$18,$V$14:$V$18)*$D211/$W$19)","v":0},0,0,0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K211:S211)-D211)>1,\"*****\",\"\")","v":""}]
[null,"Local Storage Plant",null,{"$f":"$W$26","v":734},null,null,null,null,null,null,{"$f":"IF($W$26=0,0,SUMPRODUCT(K$22:K$25,$V$22:$V$25)*$D212/$W$26)","v":0},0,734,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Underground Storage Plant",null,{"$f":"$W$37","v":12973.294145500002},null,null,null,null,null,null,0,196.88471428571427,7510.9977020935421,4464.1351885467111,595.2565452813036,0,0,206.01999529272894,0,null,null,null,null,null,null,""]
[null,"Transmission Plant",null,{"$f":"$W$47","v":39239.705854500004},null,null,null,null,null,null,0,0,0,0,30140.134622718866,0,7916.2697889432384,1183.3014428378922,0,null,null,null,null,null,null,""]
[null,"Distribution Plant (Southern Ontario)",null,{"$f":"$W$62","v":67159.226919516368},null,null,null,null,null,null,{"$f":"IF($W$62=0,0,SUMPRODUCT(K$50:K$61,$V$50:$V$61)*$D215/$W$62)","v":0},0,0,0,0,0,0,0,67159.226919516368,null,null,null,null,null,null,""]
[null,"Distribution Plant (Northern Ontario)",null,{"$f":"$W$79","v":40782.797107136961},null,null," ",null,null,null,{"$f":"IF($W$79=0,0,SUMPRODUCT(K$65:K$78,$V$65:$V$78)*$D216/$W$79)","v":0},{"$f":"IF($W$79=0,0,SUMPRODUCT(L$65:L$78,$V$65:$V$78)*$D216/$W$79)","v":0},0,0,0,0,0,0,40782.797107136961,null,null,null,null,null,null,""]
[null,"Intangible Plant",null,{"$f":"$W$81","v":185},null,null,null,null,null,null,{"$f":"IF($W$81=0,0,K$81*$V$81*$D217/$W$81)","v":0},0,0,0,0,0,0,0,185,null,null,null,null,null,null,""]
[null,"General Plant",null,{"$f":"$W$93","v":34638.301999999996},null,null,null,null,null,null,{"$f":"IF($W$62=0,0,SUMPRODUCT(K$84:K$92,$V$84:$V$92)*$D218/$W$93)","v":742.75968153494682},21.361976018550504,1573.6751343296582,784.91010730918413,5528.6929347298847,0,1765.7117798615136,220.84119014589473,24000.349196070365,null,null,null,null,null,null,""]
[null,"Subtotal",null,{"$f":"SUM(D211:D218)","v":195712.32602665332},null,null,null,null,null,null,{"$f":"SUM(K211:K218)","v":742.75968153494682},218.24669030426477,9818.6728364232004,5249.0452958558953,36264.084102730056,0,9681.9815688047529,1610.1626282765158,132127.37322272369,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["VIII. OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,80651.495355585052,null,null,0,{"$f":"D224-G224","v":80651.495355585052},"PROD",{"$f":"MATCH(I224,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,K$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,K$9)","v":80651.495355585052},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,L$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,M$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,N$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,O$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,P$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,Q$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,R$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J224,S$9)*$H224+OFFSET('Functionalization Factors'!$A$12,$F224-1,S$9)","v":0},{"$f":"IF($D224=0,0,U224/$D224)","v":0},0,null,null,null,null,""]
[null,"Load Balancing",null,0,null,0,0,{"$f":"D225-G225","v":0},"PROD",{"$f":"MATCH(I225,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,K$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,L$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,M$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,N$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,O$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,P$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,Q$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,R$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J225,S$9)*$H225+OFFSET('Functionalization Factors'!$A$12,$F225-1,S$9)","v":0},0,0,null,null,null,null,""]
[null,"Other Supplies - UFG",null,11884.057853182496,null,0,0,{"$f":"D226-G226","v":11884.057853182496},"UFGFUNCT",{"$f":"MATCH(I226,'Functionalization Factors'!$A$12:$A$191,0)","v":129},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,K$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,K$9)","v":10490.726063876144},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,L$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,M$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,M$9)","v":1393.3317893063522},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,N$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,O$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,P$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,Q$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,R$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J226,S$9)*$H226+OFFSET('Functionalization Factors'!$A$12,$F226-1,S$9)","v":0},0,0,null,null,null,null,""]
[null,"FT Transportation Demand",null,98596.029947305302,null,0,0,98596.029947305302,"PROD",{"$f":"MATCH(I227,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,K$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,K$9)","v":98596.029947305302},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,L$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,M$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,N$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,O$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,P$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,Q$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,R$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J227,S$9)*$H227+OFFSET('Functionalization Factors'!$A$12,$F227-1,S$9)","v":0},0,0,null,null,null,null,""]
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[null,"FT Transportation Fuel",null,1463.4558378167508,null,0,0,1463.4558378167508,"PROD",{"$f":"MATCH(I229,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,K$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,K$9)","v":1463.4558378167508},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,L$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,M$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,N$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,O$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,P$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,Q$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,R$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J229,S$9)*$H229+OFFSET('Functionalization Factors'!$A$12,$F229-1,S$9)","v":0},0,0,null,null,null,null,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Home Service, Special Campaigns",null,0,null,0,0,0,"DIST",{"$f":"MATCH(I369,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,K$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,L$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,M$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,N$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,O$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,P$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,Q$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,R$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J369,S$9)*$H369+OFFSET('Functionalization Factors'!$A$12,$F369-1,S$9)","v":0},0,0,null,null,null,null,""]
[null,"Displays, Dealer Service, Other",null,0,null,0,0,0,"DIST",{"$f":"MATCH(I370,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,K$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,L$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,M$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,N$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,O$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,P$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,Q$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,R$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J370,S$9)*$H370+OFFSET('Functionalization Factors'!$A$12,$F370-1,S$9)","v":0},0,0,null,null,null,null,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",2199.828,null,0,0,{"$f":"D377-G377","v":2199.828},"DIST",{"$f":"MATCH(I377,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,K$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,L$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,M$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,N$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,O$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,P$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,Q$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,R$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J377,S$9)*$H377+OFFSET('Functionalization Factors'!$A$12,$F377-1,S$9)","v":2199.828},{"$f":"IF($D377=0,0,U377/$D377)","v":0.88656385862894738},1950.288,null,null,null,null,{"$f":"IF(ABS(SUM(K377:S377)-D377)>1,\"*****\",\"\")","v":""}]
[null,"Customer Contracts & Orders","711",9407.3335824333335,null,0,0,9407.3335824333335,"DIST",{"$f":"MATCH(I378,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,K$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,L$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,M$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,N$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,O$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,P$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,Q$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,R$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J378,S$9)*$H378+OFFSET('Functionalization Factors'!$A$12,$F378-1,S$9)","v":9407.3335824333335},0.96034768880914623,9034.3110637465179,null,null,null,null,""]
[null,"Meter Reading","712",8852.6729262963854,null,0,0,8852.6729262963854,"DIST",{"$f":"MATCH(I379,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,K$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,L$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,M$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,N$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,O$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,P$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,Q$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,R$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J379,S$9)*$H379+OFFSET('Functionalization Factors'!$A$12,$F379-1,S$9)","v":8852.6729262963854},0.23919490440379057,2117.5142543234888,null,null,null,null,""]
[null,"Bill Delivery","713.1",0,null,0,0,0,"DIST",{"$f":"MATCH(I380,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,K$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,L$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,M$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,N$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,O$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,P$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,Q$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,R$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J380,S$9)*$H380+OFFSET('Functionalization Factors'!$A$12,$F380-1,S$9)","v":0},0,0,null,null,null,null,""]
[null,"Customer Billing & Accounting","713.2",28914.472771473993,"LRGINDBILLS",{"$f":"MATCH(E381,'Functionalization Factors'!$A$12:$A$191,0)","v":144},{"$f":"IF(F381<>0,OFFSET('Functionalization Factors'!$A$12,$F381,1),0)","v":560.35741867700608},{"$f":"D381-G381","v":28354.115352796987},"DIST",{"$f":"MATCH(I381,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,K$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,L$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,M$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,M$9)","v":68.022513146634495},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,N$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,O$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,O$9)","v":124.395307060609},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,P$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,Q$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,Q$9)","v":5.1337745771044903},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,R$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,R$9)","v":2.3694344202020701},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J381,S$9)*$H381+OFFSET('Functionalization Factors'!$A$12,$F381-1,S$9)","v":28714.551742269443},0.15710956070804585,4542.7401152310322,null,null,null,null,""]
[null,"Credit & Collection","714",1651.7454350967439,null,0,0,1651.7454350967439,"DIST",{"$f":"MATCH(I382,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,K$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,L$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,M$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,N$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,O$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,P$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,Q$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,R$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J382,S$9)*$H382+OFFSET('Functionalization Factors'!$A$12,$F382-1,S$9)","v":1651.7454350967439},0.75727704772374382,1250.8289066812329,null,null,null,null,""]
[null,"Uncollectible Accounts","718",6250,null,0,0,{"$f":"D383-G383","v":6250},"BDEBTFUNCT",{"$f":"MATCH(I383,'Functionalization Factors'!$A$12:$A$191,0)","v":135},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,K$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,K$9)","v":3458.5014358425447},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,L$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,M$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,N$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,O$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,P$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,Q$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,R$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J383,S$9)*$H383+OFFSET('Functionalization Factors'!$A$12,$F383-1,S$9)","v":2791.4985641574558},0,0,null,null,null,null,""]
[null,"Other","719",0,null,0,0,0,"DIST",{"$f":"MATCH(I384,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,K$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,L$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,M$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,N$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,O$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,P$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,Q$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,R$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J384,S$9)*$H384+OFFSET('Functionalization Factors'!$A$12,$F384-1,S$9)","v":0},0,0,null,null,null,null,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",90294.730931497048,"GSADM",{"$f":"MATCH(E388,'Functionalization Factors'!$A$12:$A$191,0)","v":147},{"$f":"IF(F388<>0,OFFSET('Functionalization Factors'!$A$12,$F388,1),0)","v":819.36684000000014},{"$f":"D388-G388","v":89475.364091497046},"O&MEXP",{"$f":"MATCH(I388,'Functionalization Factors'!$A$12:$A$191,0)","v":162},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,K$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,K$9)","v":3992.6960407692741},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,L$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,L$9)","v":8.4748754103808146},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,M$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,M$9)","v":4236.0681324320585},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,N$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,N$9)","v":2246.6147851958613},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,O$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,O$9)","v":7960.3173245105299},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,P$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,Q$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,Q$9)","v":3664.000233008087},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,R$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,R$9)","v":484.7171034074164},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J388,S$9)*$H388+OFFSET('Functionalization Factors'!$A$12,$F388-1,S$9)","v":67701.842436763443},{"$f":"IF($D388=0,0,U388/$D388)","v":0.54901633508725156},49573.282253700003,null,null,null,null,""]
[null,"Special Services","722",912.63663192544846,null,null,0,912.63663192544846,"O&MEXP",{"$f":"MATCH(I389,'Functionalization Factors'!$A$12:$A$191,0)","v":162},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,K$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,K$9)","v":32.367529354998901},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,L$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,L$9)","v":8.6442584828249569E-2},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,M$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,M$9)","v":43.207322956922262},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,N$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,N$9)","v":22.915167449873636},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,O$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,O$9)","v":81.194161832860061},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,P$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,Q$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,Q$9)","v":37.372307628802751},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,R$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,R$9)","v":4.9440490036792468},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J389,S$9)*$H389+OFFSET('Functionalization Factors'!$A$12,$F389-1,S$9)","v":690.54965111348338},0.77854751293616919,710.53098,null,null,null,null,""]
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[null,"Administrative and General Transferred","729",0,null,0,0,0,null,0,{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,K$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,L$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,M$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,N$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,O$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,P$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,Q$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,R$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J394,S$9)*$H394+OFFSET('Functionalization Factors'!$A$12,$F394-1,S$9)","v":0},0,0,null,null,null,null,""]
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[]
["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":411289.12151587231},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":45769.227137965056},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":365519.89437790727},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":16467.088243294784},{"$f":"L247+L270+L287+L322+L357+L364+L374+L385+L395","v":139.14392240973299},20457.330488345746,16077.551747015359,45979.6640796137,27.603981849783302,14187.493371426412,2591.9913014804133,295361.25438043638,null,{"$f":"U247+U270+U287+U322+U357+U364+U374+U385+U395","v":148659.29926140001},null,null,null,null,{"$f":"IF(ABS(SUM(K397:S397)-D397)>1,\"*****\",\"\")","v":""}]
[]
["TOTAL COST OF GAS",null,null,{"$f":"D235","v":707859.75988075626},null,null,{"$f":"G235","v":971.625},{"$f":"H235","v":706888.13488075626},null,null,{"$f":"K235","v":685361.18460401311},0,21526.950276743133,0,0,0,0,971.625,0]
[]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":1119148.8813966285},null,null,{"$f":"G399+G397","v":46740.852137965056},{"$f":"H399+H397","v":1072408.0292586635},null,null,{"$f":"K399+K397","v":701828.27284730785},139.14392240973299,41984.280765088879,16077.551747015359,45979.6640796137,27.603981849783302,14187.493371426412,3563.6163014804133,295361.25438043638,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K401:S401)-D401)>1,\"*****\",\"\")","v":""}]
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["IX. OTHER REVENUE"]
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[null,"NSF Cheque Revenue",null,250.00000000000003,null,0,0,250.00000000000003,"DIST",{"$f":"MATCH(I405,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,K$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,L$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,M$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,N$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,O$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,P$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,Q$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,R$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J405,S$9)*$H405+OFFSET('Functionalization Factors'!$A$12,$F405-1,S$9)","v":250.00000000000003},null,null,null,null,null,null,""]
[null,"Revenue from Service Work",null,7000,null,0,0,7000,"DIST",{"$f":"MATCH(I406,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,K$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,L$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,M$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,N$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,O$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,P$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,Q$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,R$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J406,S$9)*$H406+OFFSET('Functionalization Factors'!$A$12,$F406-1,S$9)","v":7000},null,null,null,null,null,null,""]
[null,"Rental Equipment on Customers' Premises",null,0,null,0,0,0,null,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Merchandise Margin",null,0,null,0,0,0,null,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Heating Protection Plan",null,0,null,0,0,0,null,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Warranty Revenue",null,0,null,0,0,0,null,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Property & Plant Revenue",null,0,null,0,0,0,"DIST",{"$f":"MATCH(I411,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,K$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,L$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,M$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,N$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,O$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,P$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,Q$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,R$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J411,S$9)*$H411+OFFSET('Functionalization Factors'!$A$12,$F411-1,S$9)","v":0},null,null,null,null,null,null,""]
[null,"NGV Revenue",null,0,null,0,0,0,"DIST",{"$f":"MATCH(I412,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,K$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,L$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,M$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,N$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,O$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,P$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,Q$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,R$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J412,S$9)*$H412+OFFSET('Functionalization Factors'!$A$12,$F412-1,S$9)","v":0},null,null,null,null,null,null,""]
[null,"Line locates",null,0,null,0,0,0,"DIST",{"$f":"MATCH(I413,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,K$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,L$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,M$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,N$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,O$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,P$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,Q$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,R$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J413,S$9)*$H413+OFFSET('Functionalization Factors'!$A$12,$F413-1,S$9)","v":0},null,null,null,null,null,null,""]
[null,"Direct Purchase Administration Fee",null,1308.16056,null,0,0,1308.16056,"PROD",{"$f":"MATCH(I414,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,K$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,K$9)","v":1308.16056},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,L$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,M$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,N$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,O$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,P$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,Q$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,R$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J414,S$9)*$H414+OFFSET('Functionalization Factors'!$A$12,$F414-1,S$9)","v":0},null,null,null,null,null,null,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Other S&T Revenue: Loan Gas",null,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
[null,"Other Operating Revenue",null,3028.0000000000005,null,0,0,3028.0000000000005,"DIST",{"$f":"MATCH(I418,'Functionalization Factors'!$A$12:$A$191,0)","v":18},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,K$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,K$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,L$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,M$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,N$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,O$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,P$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,Q$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,R$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J418,S$9)*$H418+OFFSET('Functionalization Factors'!$A$12,$F418-1,S$9)","v":3028.0000000000005},null,null,null,null,null,null,""]
[null,"ABC Revenue",null,2145,null,0,0,2145,"PROD",{"$f":"MATCH(I419,'Functionalization Factors'!$A$12:$A$191,0)","v":3},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,K$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,K$9)","v":2145},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,L$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,L$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,M$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,M$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,N$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,N$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,O$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,O$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,P$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,P$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,Q$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,Q$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,R$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,R$9)","v":0},{"$f":"OFFSET('Functionalization Factors'!$A$12,$J419,S$9)*$H419+OFFSET('Functionalization Factors'!$A$12,$F419-1,S$9)","v":0},null,null,null,null,null,null,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":20198.031126849288},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":20198.031126849288},null,null,{"$f":"SUM(K404:K419)","v":3453.1605600000003},0,0,0,0,0,0,0,{"$f":"SUM(S404:S419)","v":16744.870566849288}]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K422:S422)-D422)>1,\"*****\",\"\")","v":""}]
[null,"Sales"]
[null,"Transportation"]
[null,"Subtotal"]
[]
["TOTAL OPERATING REVENUES"]
[]
["NET INCOME"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K432:S432)-D432)>1,\"*****\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+D$200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+K$200","v":7.319527129602392E-2},{"$f":"+L$200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["RATE BASE",null,null,{"$f":"D197","v":3712733.8026127415},null,null,null,null,null,null,{"$f":"K197","v":-39911.621018963364},2633.9540370562308,405624.90651297034,78499.811871564554,833293.17684880702,0,226888.5232936205,27240.600851204879,2178464.4502164815,null,null,null,null,null,null,""]
[]
["RETURN ON RATE BASE",null,null,{"$f":"SUM(K447:S447)","v":271754.55793215812},null,null,null,null,null,null,{"$f":"K445*K443","v":-2921.3419283471139},{"$f":"L445*L443","v":192.79298032358827},29689.825076641202,5745.8150266260063,60993.120148574068,0,16607.167016430794,1993.8831695706413,{"$f":"S445*S443","v":159453.29644233896}]
[]
["OPERATING EXPENSES"]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":707859.75988075626},null,null,null,null,null,null,{"$f":"+K235","v":685361.18460401311},0,21526.950276743133,0,0,0,0,971.625,{"$f":"+S235","v":0}]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":1519.5051911625515},null,null,null,null,null,null,{"$f":"+K247","v":0},0,1519.5051911625515,0,0,0,0,0,{"$f":"+S247","v":0}]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":22807.693350488513},null,null,null,null,null,null,{"$f":"+K270","v":0},106.59069075988037,10111.141988905096,11206.36885885692,401.68283254864184,0,0,981.90897941797812,{"$f":"+S270","v":0}]
["TRANSMISSION",null,null,{"$f":"+D287","v":30241.948047852133},null,null,null,null,null,null,{"$f":"+K287","v":0},0,0,0,24906.214851634035,27.603981849783302,4943.1037218716929,365.02549249661809,{"$f":"+S287","v":0}]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":39245.863496501959},null,null,null,null,null,null,{"$f":"+K322","v":0},0,0,0,0,0,0,0,{"$f":"+S322","v":39245.863496501959}]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":22097.203366708138},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,22097.203366708138]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":39120.670347486841},null,null,null,null,null,null,{"$f":"+K364","v":2932.2779057735975},0.19595444765080075,1693.8413249100979,919.67601814332534,6477.4163853792988,0,3014.4996745499384,379.29868333576269,{"$f":"+S364","v":23703.46440094717}]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":40317.556569629189},null,null,null,null,null,null,{"$f":"+K374","v":1975.5092581566551},0,0,0,0,0,0,0,{"$f":"+S374","v":38342.047311472532}]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":57276.052715300459},null,null,null,null,null,null,{"$f":"+K385","v":3458.5014358425447},0,68.022513146634495,0,124.395307060609,0,5.1337745771044903,2.3694344202020701,{"$f":"+S385","v":53617.630250253358}]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":158662.62843074254},null,null,null,null,null,null,{"$f":"+K395","v":8100.7996435219857},32.357277202201807,7064.819470221365,3951.5068700151128,14069.954702991114,0,6224.756200427677,863.38871180985257,{"$f":"+S395","v":118355.04555455323}]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":1119148.8813966287},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":701828.27284730796},139.14392240973299,41984.280765088879,16077.551747015359,45979.6640796137,27.603981849783302,14187.493371426412,3563.6163014804133,{"$f":"SUM(S450:S459)","v":295361.25438043638}]
[]
["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":195712.32602665332},null,null,null,null,null,null,{"$f":"+K219","v":742.75968153494682},218.24669030426477,9818.6728364232004,5249.0452958558953,36264.084102730056,0,9681.9815688047529,1610.1626282765158,{"$f":"+S219","v":132127.37322272369},null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K462:S462)-D462)>1,\"*****\",\"\")","v":""}]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-15169},null,null,null,null,null,null,{"$f":"+K207","v":-13.505602337113888},-103.83553046401946,-1710.9362414798861,-927.85779956258773,-5532.8634328784701,0,-1553.4359384635595,-196.70376449676385,{"$f":"+S207","v":-5129.8616903175998},null,null,null,null,null,null,""]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,null,null,null,null,null,null,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":63272},null,null,null,null,null,null,16.251608017582591,0.4674007883910003,{"$f":"+M204","v":1437.5415903390629},662.0489245168344,15291.476990140738,0,6229.7018420668292,1059.6667101324686,38574.844933998094,null,null,null,null,null,null,""]
["INCOME TAX",null,null,{"$f":"+D202","v":31531.035006570099},null,null,null,null,null,null,{"$f":"+K202","v":-338.95635572695448},22.369310961553833,3444.8397883512994,666.67325149721853,7076.8866627242887,0,1926.8900898646916,231.34552184562713,18500.986737052375,null,null,null,null,null,null,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":94803.035006570106},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":-322.70474770937187},22.836711749944833,4882.381378690362,1328.7221760140528,22368.363652865028,0,8156.5919319315208,1291.0122319780958,57075.831671050473,null,null,null,null,null,null,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":1666249.8003620105},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":699313.48025044939},469.18477432351142,84664.223815363759,27473.276445948726,160072.36855090436,27.603981849783302,47079.79795012992,{"$f":"SUM(R447,R460,R462,R464,R470)","v":8261.9705668089009},{"$f":"SUM(S447,S460,S462,S464,S470)","v":638887.89402623195},null,null,null,null,null,null,""]
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[]
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[]
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{"sheet":"Functionalization Factors","index":6,"n_rows":194,"n_cols":12,"rows_kept":194,"cut":false,"hidden":false,"merged":[[6,5,6,9],[6,3,6,4]]}
["UNION GAS LIMITED"]
["Functionalization Factors"]
["2013 Cost Allocation Study"]
[]
[]
[]
[null,null,null,"Storage",null,"Transmission"]
[]
[null,"NORMAL",null,null,"Storage",null,"Dawn-","Dawn-"]
["Functional",null,"Purchase",null,"excl.","Dawn","Trafalgar","Trafalgar","Other","Ojibway/",null,"Check "]
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[]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"IF(ABS(SUM(DA403:DC403)+SUM(CO403:CQ403)+SUM(CE403:CE403)+SUM(BS403:BU403)+SUM(BH403:BI403)+SUM(AV403:AX403)+SUM(AI403:AK403)+SUM(W403:Y403)+SUM(K403:M403)-Functionalization!D403)>1,\"*****\",\"\")","v":""}]
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[null,"Direct Purchase Administration Fee",null,{"$f":"Functionalization!K414","v":1308.16056},null,0,{"$f":"IF(F414<>0,OFFSET('Classification Factors'!$A$13,F414,1),0)","v":0},1308.16056,"SECOND",{"$f":"MATCH(I414,'Classification Factors'!$A$13:$A$345,0)","v":4},{"$f":"OFFSET('Classification Factors'!$A$13,F414-1,K$9)+OFFSET('Classification Factors'!$A$13,J414,K$9)*H414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,F414-1,L$9)+OFFSET('Classification Factors'!$A$13,J414,L$9)*H414","v":1308.16056},{"$f":"OFFSET('Classification Factors'!$A$13,F414-1,M$9)+OFFSET('Classification Factors'!$A$13,J414,M$9)*H414","v":0},"",null,{"$f":"Functionalization!L414","v":0},null,0,{"$f":"IF(R414<>0,OFFSET('Classification Factors'!$A$13,R414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,R414-1,W$9)+OFFSET('Classification Factors'!$A$13,V414,W$9)*T414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,R414-1,X$9)+OFFSET('Classification Factors'!$A$13,V414,X$9)*T414","v":0},null,"",null,{"$f":"Functionalization!M414","v":0},null,0,{"$f":"IF(AD414<>0,OFFSET('Classification Factors'!$A$13,AD414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AD414-1,AI$9)+OFFSET('Classification Factors'!$A$13,AH414,AI$9)*AF414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD414-1,AJ$9)+OFFSET('Classification Factors'!$A$13,AH414,AJ$9)*AF414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD414-1,AK$9)+OFFSET('Classification Factors'!$A$13,AH414,AK$9)*AF414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD414-1,AL$9)+OFFSET('Classification Factors'!$A$13,AH414,AL$9)*$AF414","v":0},"",null,{"$f":"Functionalization!N414","v":0},null,0,{"$f":"IF(AQ414<>0,OFFSET('Classification Factors'!$A$13,AQ414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AQ414-1,AV$9)+OFFSET('Classification Factors'!$A$13,AU414,AV$9)*AS414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ414-1,AW$9)+OFFSET('Classification Factors'!$A$13,AU414,AW$9)*AS414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ414-1,AX$9)+OFFSET('Classification Factors'!$A$13,AU414,AX$9)*AS414","v":0},"",null,{"$f":"Functionalization!O414","v":0},null,0,{"$f":"IF(BC414<>0,OFFSET('Classification Factors'!$A$13,BC414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BC414-1,BH$9)+OFFSET('Classification Factors'!$A$13,BG414,BH$9)*BE414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BC414-1,BI$9)+OFFSET('Classification Factors'!$A$13,BG414,BI$9)*BE414","v":0},"",null,{"$f":"Functionalization!P414","v":0},null,0,{"$f":"IF(BN414<>0,OFFSET('Classification Factors'!$A$13,BN414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BN414-1,BS$9)+OFFSET('Classification Factors'!$A$13,BR414,BS$9)*BP414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BN414-1,BT$9)+OFFSET('Classification Factors'!$A$13,BR414,BT$9)*BP414","v":0},null,"",null,{"$f":"Functionalization!Q414","v":0},null,0,{"$f":"IF(BZ414<>0,OFFSET('Classification Factors'!$A$13,BZ414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BZ414-1,CE$9)+OFFSET('Classification Factors'!$A$13,CD414,CE$9)*CB414","v":0},"",null,{"$f":"Functionalization!R414","v":0},null,0,{"$f":"IF(CJ414<>0,OFFSET('Classification Factors'!$A$13,CJ414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CJ414-1,CO$9)+OFFSET('Classification Factors'!$A$13,CN414,CO$9)*CL414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CJ414-1,CP$9)+OFFSET('Classification Factors'!$A$13,CN414,CP$9)*CL414","v":0},null,"",null,{"$f":"Functionalization!S414","v":0},null,0,{"$f":"IF(CV414<>0,OFFSET('Classification Factors'!$A$13,CV414,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CV414-1,DA$9)+OFFSET('Classification Factors'!$A$13,CZ414,DA$9)*CX414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV414-1,DB$9)+OFFSET('Classification Factors'!$A$13,CZ414,DB$9)*CX414","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV414-1,DC$9)+OFFSET('Classification Factors'!$A$13,CZ414,DC$9)*CX414","v":0},"",{"$f":"IF(ABS(SUM(DA414:DC414)+SUM(CO414:CQ414)+SUM(CE414:CE414)+SUM(BS414:BU414)+SUM(BH414:BI414)+SUM(AV414:AX414)+SUM(AI414:AK414)+SUM(W414:Y414)+SUM(K414:M414)-Functionalization!D414)>1,\"*****\",\"\")","v":""}]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Functionalization!K415","v":0},null,0,{"$f":"IF(F415<>0,OFFSET('Classification Factors'!$A$13,F415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,F415-1,K$9)+OFFSET('Classification Factors'!$A$13,J415,K$9)*H415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,F415-1,L$9)+OFFSET('Classification Factors'!$A$13,J415,L$9)*H415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,F415-1,M$9)+OFFSET('Classification Factors'!$A$13,J415,M$9)*H415","v":0},"",null,{"$f":"Functionalization!L415","v":0},null,0,{"$f":"IF(R415<>0,OFFSET('Classification Factors'!$A$13,R415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,R415-1,W$9)+OFFSET('Classification Factors'!$A$13,V415,W$9)*T415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,R415-1,X$9)+OFFSET('Classification Factors'!$A$13,V415,X$9)*T415","v":0},null,"",null,{"$f":"Functionalization!M415","v":0},null,0,{"$f":"IF(AD415<>0,OFFSET('Classification Factors'!$A$13,AD415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AD415-1,AI$9)+OFFSET('Classification Factors'!$A$13,AH415,AI$9)*AF415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD415-1,AJ$9)+OFFSET('Classification Factors'!$A$13,AH415,AJ$9)*AF415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD415-1,AK$9)+OFFSET('Classification Factors'!$A$13,AH415,AK$9)*AF415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD415-1,AL$9)+OFFSET('Classification Factors'!$A$13,AH415,AL$9)*$AF415","v":0},"",null,{"$f":"Functionalization!N415","v":0},null,0,{"$f":"IF(AQ415<>0,OFFSET('Classification Factors'!$A$13,AQ415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AQ415-1,AV$9)+OFFSET('Classification Factors'!$A$13,AU415,AV$9)*AS415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ415-1,AW$9)+OFFSET('Classification Factors'!$A$13,AU415,AW$9)*AS415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ415-1,AX$9)+OFFSET('Classification Factors'!$A$13,AU415,AX$9)*AS415","v":0},"",null,{"$f":"Functionalization!O415","v":0},null,0,{"$f":"IF(BC415<>0,OFFSET('Classification Factors'!$A$13,BC415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BC415-1,BH$9)+OFFSET('Classification Factors'!$A$13,BG415,BH$9)*BE415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BC415-1,BI$9)+OFFSET('Classification Factors'!$A$13,BG415,BI$9)*BE415","v":0},"",null,{"$f":"Functionalization!P415","v":0},null,0,{"$f":"IF(BN415<>0,OFFSET('Classification Factors'!$A$13,BN415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BN415-1,BS$9)+OFFSET('Classification Factors'!$A$13,BR415,BS$9)*BP415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BN415-1,BT$9)+OFFSET('Classification Factors'!$A$13,BR415,BT$9)*BP415","v":0},null,"",null,{"$f":"Functionalization!Q415","v":0},null,0,{"$f":"IF(BZ415<>0,OFFSET('Classification Factors'!$A$13,BZ415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BZ415-1,CE$9)+OFFSET('Classification Factors'!$A$13,CD415,CE$9)*CB415","v":0},"",null,{"$f":"Functionalization!R415","v":0},null,0,{"$f":"IF(CJ415<>0,OFFSET('Classification Factors'!$A$13,CJ415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CJ415-1,CO$9)+OFFSET('Classification Factors'!$A$13,CN415,CO$9)*CL415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CJ415-1,CP$9)+OFFSET('Classification Factors'!$A$13,CN415,CP$9)*CL415","v":0},null,"",null,{"$f":"Functionalization!S415","v":0},null,0,{"$f":"IF(CV415<>0,OFFSET('Classification Factors'!$A$13,CV415,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CV415-1,DA$9)+OFFSET('Classification Factors'!$A$13,CZ415,DA$9)*CX415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV415-1,DB$9)+OFFSET('Classification Factors'!$A$13,CZ415,DB$9)*CX415","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV415-1,DC$9)+OFFSET('Classification Factors'!$A$13,CZ415,DC$9)*CX415","v":0},"",{"$f":"IF(ABS(SUM(DA415:DC415)+SUM(CO415:CQ415)+SUM(CE415:CE415)+SUM(BS415:BU415)+SUM(BH415:BI415)+SUM(AV415:AX415)+SUM(AI415:AK415)+SUM(W415:Y415)+SUM(K415:M415)-Functionalization!D415)>1,\"*****\",\"\")","v":""}]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Functionalization!K416","v":0},null,0,{"$f":"IF(F416<>0,OFFSET('Classification Factors'!$A$13,F416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,F416-1,K$9)+OFFSET('Classification Factors'!$A$13,J416,K$9)*H416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,F416-1,L$9)+OFFSET('Classification Factors'!$A$13,J416,L$9)*H416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,F416-1,M$9)+OFFSET('Classification Factors'!$A$13,J416,M$9)*H416","v":0},"",null,{"$f":"Functionalization!L416","v":0},null,0,{"$f":"IF(R416<>0,OFFSET('Classification Factors'!$A$13,R416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,R416-1,W$9)+OFFSET('Classification Factors'!$A$13,V416,W$9)*T416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,R416-1,X$9)+OFFSET('Classification Factors'!$A$13,V416,X$9)*T416","v":0},null,"",null,{"$f":"Functionalization!M416","v":0},null,0,{"$f":"IF(AD416<>0,OFFSET('Classification Factors'!$A$13,AD416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AD416-1,AI$9)+OFFSET('Classification Factors'!$A$13,AH416,AI$9)*AF416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD416-1,AJ$9)+OFFSET('Classification Factors'!$A$13,AH416,AJ$9)*AF416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD416-1,AK$9)+OFFSET('Classification Factors'!$A$13,AH416,AK$9)*AF416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD416-1,AL$9)+OFFSET('Classification Factors'!$A$13,AH416,AL$9)*$AF416","v":0},"",null,{"$f":"Functionalization!N416","v":0},null,0,{"$f":"IF(AQ416<>0,OFFSET('Classification Factors'!$A$13,AQ416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AQ416-1,AV$9)+OFFSET('Classification Factors'!$A$13,AU416,AV$9)*AS416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ416-1,AW$9)+OFFSET('Classification Factors'!$A$13,AU416,AW$9)*AS416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ416-1,AX$9)+OFFSET('Classification Factors'!$A$13,AU416,AX$9)*AS416","v":0},"",null,{"$f":"Functionalization!O416","v":0},null,0,{"$f":"IF(BC416<>0,OFFSET('Classification Factors'!$A$13,BC416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BC416-1,BH$9)+OFFSET('Classification Factors'!$A$13,BG416,BH$9)*BE416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BC416-1,BI$9)+OFFSET('Classification Factors'!$A$13,BG416,BI$9)*BE416","v":0},"",null,{"$f":"Functionalization!P416","v":0},null,0,{"$f":"IF(BN416<>0,OFFSET('Classification Factors'!$A$13,BN416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BN416-1,BS$9)+OFFSET('Classification Factors'!$A$13,BR416,BS$9)*BP416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BN416-1,BT$9)+OFFSET('Classification Factors'!$A$13,BR416,BT$9)*BP416","v":0},null,"",null,{"$f":"Functionalization!Q416","v":0},null,0,{"$f":"IF(BZ416<>0,OFFSET('Classification Factors'!$A$13,BZ416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BZ416-1,CE$9)+OFFSET('Classification Factors'!$A$13,CD416,CE$9)*CB416","v":0},"",null,{"$f":"Functionalization!R416","v":0},null,0,{"$f":"IF(CJ416<>0,OFFSET('Classification Factors'!$A$13,CJ416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CJ416-1,CO$9)+OFFSET('Classification Factors'!$A$13,CN416,CO$9)*CL416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CJ416-1,CP$9)+OFFSET('Classification Factors'!$A$13,CN416,CP$9)*CL416","v":0},null,"",null,{"$f":"Functionalization!S416","v":0},null,0,{"$f":"IF(CV416<>0,OFFSET('Classification Factors'!$A$13,CV416,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CV416-1,DA$9)+OFFSET('Classification Factors'!$A$13,CZ416,DA$9)*CX416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV416-1,DB$9)+OFFSET('Classification Factors'!$A$13,CZ416,DB$9)*CX416","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV416-1,DC$9)+OFFSET('Classification Factors'!$A$13,CZ416,DC$9)*CX416","v":0},"",{"$f":"IF(ABS(SUM(DA416:DC416)+SUM(CO416:CQ416)+SUM(CE416:CE416)+SUM(BS416:BU416)+SUM(BH416:BI416)+SUM(AV416:AX416)+SUM(AI416:AK416)+SUM(W416:Y416)+SUM(K416:M416)-Functionalization!D416)>1,\"*****\",\"\")","v":""}]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Functionalization!K417","v":0},null,0,{"$f":"IF(F417<>0,OFFSET('Classification Factors'!$A$13,F417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,F417-1,K$9)+OFFSET('Classification Factors'!$A$13,J417,K$9)*H417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,F417-1,L$9)+OFFSET('Classification Factors'!$A$13,J417,L$9)*H417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,F417-1,M$9)+OFFSET('Classification Factors'!$A$13,J417,M$9)*H417","v":0},"",null,{"$f":"Functionalization!L417","v":0},null,0,{"$f":"IF(R417<>0,OFFSET('Classification Factors'!$A$13,R417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,R417-1,W$9)+OFFSET('Classification Factors'!$A$13,V417,W$9)*T417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,R417-1,X$9)+OFFSET('Classification Factors'!$A$13,V417,X$9)*T417","v":0},null,"",null,{"$f":"Functionalization!M417","v":0},null,0,{"$f":"IF(AD417<>0,OFFSET('Classification Factors'!$A$13,AD417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AD417-1,AI$9)+OFFSET('Classification Factors'!$A$13,AH417,AI$9)*AF417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD417-1,AJ$9)+OFFSET('Classification Factors'!$A$13,AH417,AJ$9)*AF417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD417-1,AK$9)+OFFSET('Classification Factors'!$A$13,AH417,AK$9)*AF417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AD417-1,AL$9)+OFFSET('Classification Factors'!$A$13,AH417,AL$9)*$AF417","v":0},"",null,{"$f":"Functionalization!N417","v":0},null,0,{"$f":"IF(AQ417<>0,OFFSET('Classification Factors'!$A$13,AQ417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,AQ417-1,AV$9)+OFFSET('Classification Factors'!$A$13,AU417,AV$9)*AS417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ417-1,AW$9)+OFFSET('Classification Factors'!$A$13,AU417,AW$9)*AS417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,AQ417-1,AX$9)+OFFSET('Classification Factors'!$A$13,AU417,AX$9)*AS417","v":0},"",null,{"$f":"Functionalization!O417","v":0},null,0,{"$f":"IF(BC417<>0,OFFSET('Classification Factors'!$A$13,BC417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BC417-1,BH$9)+OFFSET('Classification Factors'!$A$13,BG417,BH$9)*BE417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BC417-1,BI$9)+OFFSET('Classification Factors'!$A$13,BG417,BI$9)*BE417","v":0},"",null,{"$f":"Functionalization!P417","v":0},null,0,{"$f":"IF(BN417<>0,OFFSET('Classification Factors'!$A$13,BN417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BN417-1,BS$9)+OFFSET('Classification Factors'!$A$13,BR417,BS$9)*BP417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,BN417-1,BT$9)+OFFSET('Classification Factors'!$A$13,BR417,BT$9)*BP417","v":0},null,"",null,{"$f":"Functionalization!Q417","v":0},null,0,{"$f":"IF(BZ417<>0,OFFSET('Classification Factors'!$A$13,BZ417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,BZ417-1,CE$9)+OFFSET('Classification Factors'!$A$13,CD417,CE$9)*CB417","v":0},"",null,{"$f":"Functionalization!R417","v":0},null,0,{"$f":"IF(CJ417<>0,OFFSET('Classification Factors'!$A$13,CJ417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CJ417-1,CO$9)+OFFSET('Classification Factors'!$A$13,CN417,CO$9)*CL417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CJ417-1,CP$9)+OFFSET('Classification Factors'!$A$13,CN417,CP$9)*CL417","v":0},null,"",null,{"$f":"Functionalization!S417","v":0},null,0,{"$f":"IF(CV417<>0,OFFSET('Classification Factors'!$A$13,CV417,1),0)","v":0},0,null,0,{"$f":"OFFSET('Classification Factors'!$A$13,CV417-1,DA$9)+OFFSET('Classification Factors'!$A$13,CZ417,DA$9)*CX417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV417-1,DB$9)+OFFSET('Classification Factors'!$A$13,CZ417,DB$9)*CX417","v":0},{"$f":"OFFSET('Classification Factors'!$A$13,CV417-1,DC$9)+OFFSET('Classification Factors'!$A$13,CZ417,DC$9)*CX417","v":0},"",{"$f":"IF(ABS(SUM(DA417:DC417)+SUM(CO417:CQ417)+SUM(CE417:CE417)+SUM(BS417:BU417)+SUM(BH417:BI417)+SUM(AV417:AX417)+SUM(AI417:AK417)+SUM(W417:Y417)+SUM(K417:M417)-Functionalization!D417)>1,\"*****\",\"\")","v":""}]
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{"sheet":"Classification Factors","index":8,"n_rows":353,"n_cols":6,"rows_kept":353,"cut":false,"hidden":false,"merged":[]}
["UNION GAS LIMITED"]
["Classification Factors"]
["2013 Cost Allocation Study"]
[]
[]
[]
[]
[]
["Classification"]
["Allocator","Total","First","Second","Third","Fourth"]
["NOTZERO"]
[]
["FIRST","EXT",1,0,0,0]
["FIRST%",1,1,0,0,0]
[]
["SECOND","EXT",0,1,0,0]
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[]
["THIRD","EXT",0,0,1,0]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
["M12&F24TGENOPS","EXT",489.84699999999998,0,0,0]
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[]
["M12&F24TBENEFITS","EXT",57.076740000000029,0,0,0]
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["unused, hide these"]
["DSMADM","EXT",623,0,0,0]
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[]
["DIRDTBSEOTTR","EXT",1287.5767259341062,0,0,0]
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[]
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[]
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{"sheet":"Allocation Factors","index":9,"n_rows":499,"n_cols":27,"rows_kept":499,"cut":false,"hidden":false,"merged":[[4,22,4,26],[1,22,1,26],[2,22,2,26],[3,22,3,26]]}
["UNION GAS LIMITED",2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27]
["Allocation Factors"]
["2013 Cost Allocation Study"]
[]
[]
[]
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[]
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[]
["S&TREV","EXT",0,0,0,0,0,0,0,0,0,0,0,null,null,0,75919,3546,5638,{"$f":"171357+109","v":171466},875,534,0,0,0,0,0]
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[]
["DSMSUPER","EXT",222.45099999999999,116.709,194.928,0,0,71.064999999999998,3.008,0,0,118.339,2.516,null,null,0,0,0,0,0,0,0,80.988,72.887,108.738,170.077,0]
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[]
["DSMADMIN","EXT",119.352,62.618000000000002,104.586,0,0,38.128999999999998,1.6140000000000001,0,0,63.493000000000002,1.35,null,null,0,0,0,0,0,0,0,43.453000000000003,39.106999999999999,58.341999999999999,91.251999999999995,0]
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[]
["DELIVERYVOL","EXT",2876411.073196236,956651.28383847605,380452.21770999994,17385.21,513710.33251999994,142488.15000000002,4655.3,60750,189,4467864.79,198383.3,null,null,272712,626719.87814107118,1050671.2253826098,4702773.1390728476,18846003.91974045,157205.4834437086,330404.96904544631,855597.64516238461,316268.78027102945,609921.62880000006,1890543.42,129481.02]
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[]
["M13&M16MAINTENANCE","EXT",0,0,0,0,0,0,0,0,0,0,0,null,null,0,0,0,0,0,38.936803022222222,7.0425599999999999,0,0,0,0,0]
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{"sheet":"Purchase Production System","index":10,"n_rows":588,"n_cols":36,"rows_kept":588,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Purchase Production System"]
["2013 Cost Allocation Study"]
["($000's)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special","Special",null,null,"Storage &","Storage &","Storage &","Storage &","Wholesale ",null,null,null,"Dawn-","Local",null,"Small","Large",null,"Large Volume","Large"]
[null,null,null,null,"Direct",null,"Total","Balance ",null,null,null,null,null,"Interruptible","Interruptible","Large Volume","Large Volume","Large","Small","Transportation","Transportation","Transportation","Transportation","Storage & ",null,"Firm","Interruptible","Trafalgar","Production","Storage","Volume","Volume","Medium","High Load","Volume"]
[null,"Account","Account","Account","Assignment","Match","Direct","to be","Allocation","Match","Gen. Service","Gen. Service","Firm","Contract-","Contract-","Contract -","Contract -","Wholesale","Wholesale","Service -","Service -","Service -","Service -","Transportation","Excess Utility","Transportation","Trans. Service","Transport","Transportation","Transportation","General","General","Volume","Factor","Interruptible"]
[null,"Description","Code","Dollars","Factor",null,"Assignment","Allocated","Factor",null,"Small Volume","Large Volume","Contract","Firm","Interruptible","Firm","Interruptible","Service","Service","Firm","Interruptible","Firm","Interruptible","Service","Storage Space","Service","& Exchanges","Service","Service","Service","Firm Service","Firm Service","Firm Service","Firm Service","Service","check"]
[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25"]
[null,null,null,null,null,null,null,null,null,null,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26]
["I. GROSS PLANT IN SERVICE",null,null,null,"TEMP"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!K14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!K15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!K16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!K17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!K18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!K22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!K23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!K24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!K25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!K29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!K30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!K31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!K32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!K33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!K34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!K35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!K36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!K40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!K41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!K42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!K43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!K44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!K45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!K46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!K50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!K51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!K52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!K81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Communication Equipment","488",{"$f":"Classification!K89","v":128.46027647120596},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},128.46027647120596,"SUPPLYVOL",{"$f":"MATCH(I89,'Allocation Factors'!$A$13:$A$501,0)","v":169},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J89,K$10)*$H89","v":82.569754402946415},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J89,L$10)*$H89","v":13.745758688445614},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J89,M$10)*$H89","v":0.61270241856900809},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J89,N$10)*$H89","v":8.2262843437368224E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J89,O$10)*$H89","v":0.50550608170348776},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J89,P$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J89,Q$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J89,R$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J89,S$10)*$H89","v":1.7448592509914606E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J89,T$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J89,U$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J89,V$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J89,W$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J89,X$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J89,Y$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J89,Z$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J89,AA$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J89,AB$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J89,AC$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J89,AD$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J89,AE$10)*$H89","v":23.316524196052868},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J89,AF$10)*$H89","v":5.648899335199439},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J89,AG$10)*$H89","v":0.49123531410444132},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J89,AH$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J89,AI$10)*$H89","v":1.5599248905899716},""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!K90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!K91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!K92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":2204.9274467434375},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":2204.9274467434375},null,null,{"$f":"SUM(K84:K92)","v":1417.2499293564088},{"$f":"SUM(L84:L92)","v":235.93597523713379},10.516592494581056,0.14119820252984441,8.676645144023075,0,0,0,2.9949243134920606E-2,0,0,{"$f":"SUM(V84:V92)","v":0},0,0,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},400.2112215137426,96.959258770269344,8.4316977717333419,0,26.774979009881257,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":2204.9274467434375},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":2204.9274467434375},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":1417.2499293564088},235.93597523713379,10.516592494581056,0.14119820252984441,8.676645144023075,0,0,0,2.9949243134920606E-2,0,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":0},0,0,0,0,0,0,0,0,400.2112215137426,96.959258770269344,8.4316977717333419,0,26.774979009881257,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!K100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!K101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!K102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!K103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!K104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!K108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!K109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!K110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!K111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!K115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!K116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!K117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!K118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!K119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!K120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!K121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!K122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!K126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!K127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!K128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!K129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!K130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!K131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!K132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!K136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!K137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!K138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!K139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!K140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!K141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!K142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!K143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!K144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!K145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!K146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!K150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!K151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!K152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!K153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!K154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!K155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!K156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!K157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!K158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!K159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!K160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!K161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!K162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!K163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!K166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[]
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[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
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[null,"Gas Purchase Working Capital",null,{"$f":"Classification!K184","v":1000.6744600427833},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},1000.6744600427833,"SUPPLYVOL",{"$f":"MATCH(I184,'Allocation Factors'!$A$13:$A$501,0)","v":169},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J184,K$10)*$H184","v":643.19840088117758},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J184,L$10)*$H184","v":107.07613303729629},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J184,M$10)*$H184","v":4.7728035367094819},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J184,N$10)*$H184","v":6.4080763874678343E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J184,O$10)*$H184","v":3.9377700192819147},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J184,P$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J184,Q$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J184,R$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J184,S$10)*$H184","v":1.3592031223970662E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J184,T$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J184,U$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J184,V$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J184,W$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J184,X$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J184,Y$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J184,Z$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J184,AA$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J184,AB$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J184,AC$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J184,AD$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J184,AE$10)*$H184","v":181.63007974834585},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J184,AF$10)*$H184","v":44.003558511364226},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J184,AG$10)*$H184","v":3.8266041939088637},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J184,AH$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J184,AI$10)*$H184","v":12.151437319600559},""]
[null,"Gas in Storage",null,{"$f":"Classification!K185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!K186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!K187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!K188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!K189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!K190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!K191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!K192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},{"$f":"D192-G192","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":1000.6744600427833},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":1000.6744600427833},null,null,{"$f":"SUM(K183:K192)","v":643.19840088117758},107.07613303729629,4.7728035367094819,6.4080763874678343E-2,3.9377700192819147,0,0,0,1.3592031223970662E-2,0,0,{"$f":"SUM(V183:V192)","v":0},0,0,0,0,0,0,0,0,181.63007974834585,44.003558511364226,3.8266041939088637,0,12.151437319600559,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!K195","v":-23.971068323483038},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-23.971068323483038},"S_SUPPLYVOL",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":157},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-20.312091718688059},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-3.3814453396593533},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-0.15072429138521934},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-2.0236591873407268E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-0.12435408062143229},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-4.2923394163656609E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":2157.547698414322},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":2157.547698414322},null,null,{"$f":"+K95-K180+K193+K195","v":1381.8915602042803},230.04970836500178,10.2542184757552,0.13767550828569339,8.4601751935580154,0,0,0,2.9202052133067986E-2,0,0,{"$f":"+V95-V180+V193+V195","v":0},0,0,0,0,0,0,0,0,395.96236678026139,95.929887819543154,8.3421823931959551,0,26.490721622308008,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!K200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!K201","v":157.92228911954828},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":157.92228911954828},null,null,{"$f":"+K200*K197","v":101.14792765083807},{"$f":"+L200*L197","v":16.838550815347489},0.75056030326160272,1.0077196179789317E-2,0.61924481850437063,0,0,0,2.1374521282805452E-3,0,0,{"$f":"+V200*V197","v":0},0,0,0,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},28.982572859496962,7.0216141643486019,0.61060830347089201,0,1.9389955559722816,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!K207","v":-5.2179306885810481},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-5.2179306885810481},"S_SUPPLYVOL",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":157},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-4.4214586224505519},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-0.73606011928483717},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-3.2809088644710549E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-4.4050241042072492E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":-2.7068921783898667E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-9.3434006629230219E-5},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!K224","v":80651.495355585052},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":80651.495355585052},"N_SUPPLYVOL",{"$f":"MATCH(I224,'Allocation Factors'!$A$13:$A$501,0)","v":154},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J224,K$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J224,L$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J224,M$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J224,N$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J224,O$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J224,P$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J224,Q$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J224,R$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J224,S$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J224,T$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J224,U$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J224,V$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J224,W$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J224,X$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J224,Y$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J224,Z$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J224,AA$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J224,AB$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J224,AC$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J224,AD$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J224,AE$10)*$H224","v":60629.260750174799},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J224,AF$10)*$H224","v":14688.664050676729},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J224,AG$10)*$H224","v":1277.3445003253976},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J224,AH$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J224,AI$10)*$H224","v":4056.2260544081328},""]
[null,"Load Balancing",null,{"$f":"Classification!K225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},{"$f":"D225-G225","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!K226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!K227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!K228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!K229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,{"$f":"Classification!K230","v":0},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!K231","v":487826.58481463627},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},487826.58481463627,"S_SUPPLYVOL",{"$f":"MATCH(I231,'Allocation Factors'!$A$13:$A$501,0)","v":157},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J231,K$10)*$H231","v":413364.06871204014},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J231,L$10)*$H231","v":68814.577202944885},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J231,M$10)*$H231","v":3067.3358117721973},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J231,N$10)*$H231","v":41.18275985313899},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J231,O$10)*$H231","v":2530.6851425511595},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J231,P$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J231,Q$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J231,R$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J231,S$10)*$H231","v":8.7351854748151645},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J231,T$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J231,U$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J231,V$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J231,W$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J231,X$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J231,Y$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J231,Z$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J231,AA$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J231,AB$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J231,AC$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J231,AD$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J231,AE$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J231,AF$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J231,AG$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J231,AH$10)*$H231","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F231-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J231,AI$10)*$H231","v":0},{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!K232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!K233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!K234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":568478.08017022128},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":568478.08017022128},null,null,{"$f":"SUM(K224:K234)","v":413364.06871204014},{"$f":"SUM(L224:L234)","v":68814.577202944885},3067.3358117721973,41.18275985313899,2530.6851425511595,0,0,0,8.7351854748151645,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},60629.260750174799,14688.664050676729,1277.3445003253976,0,4056.2260544081328,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!K239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!K240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!K241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!K244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!K245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!K246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!K251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!K252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","655",{"$f":"Classification!K253","v":0},null,null,{"$f":"IF(F253<>0,OFFSET('Allocation Factors'!$A$13,$F253,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","656",{"$f":"Classification!K254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!K255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!K256","v":0},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","658",{"$f":"Classification!K257","v":0},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rents","652",{"$f":"Classification!K258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Joint Venture",null,{"$f":"Classification!K259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","659",{"$f":"Classification!K260","v":0},null,null,{"$f":"IF(F260<>0,OFFSET('Allocation Factors'!$A$13,$F260,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","850",{"$f":"Classification!K263","v":0},null,null,{"$f":"IF(F263<>0,OFFSET('Allocation Factors'!$A$13,$F263,1),0)","v":0},{"$f":"D263-G263","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K263:AI263)-D263)>1,\"*****\",\"\")","v":""}]
[null,"Wells","853",{"$f":"Classification!K264","v":0},null,null,{"$f":"IF(F264<>0,OFFSET('Allocation Factors'!$A$13,$F264,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","855",{"$f":"Classification!K265","v":0},null,null,{"$f":"IF(F265<>0,OFFSET('Allocation Factors'!$A$13,$F265,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","856",{"$f":"Classification!K266","v":0},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating","857",{"$f":"Classification!K267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!K268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!K269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":0},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":0},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V263:V269,V251:V260)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","660",{"$f":"Classification!K274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!K275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!K276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!K277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!K278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!K279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!K282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!K283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!K284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!K285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!K286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Supervision- Plant Service","670.1",{"$f":"Classification!K291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!K292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!K293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!K294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!K295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!K296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!K297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!K298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!K299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!K300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!K301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!K302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!K303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!K304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!K307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!K308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!K309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!K310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!K311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!K312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!K313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!K314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!K315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!K316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!K317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!K318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!K319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!K320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!K321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Supervision","670.1",{"$f":"Classification!K326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Control","670.2",{"$f":"Classification!K327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},{"$f":"D327-G327","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!K328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!K329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!K330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!K331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!K332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!K333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!K334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!K335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!K336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!K337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!K338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!K339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!K342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!K343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!K344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!K345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!K346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!K347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!K348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!K349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!K350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!K351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!K352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!K353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!K354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!K355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!K356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!K360","v":1264.1823145000003},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":1264.1823145000003},"SUPPLYVOL",{"$f":"MATCH(I360,'Allocation Factors'!$A$13:$A$501,0)","v":169},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J360,K$10)*$H360","v":812.57199576563755},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J360,L$10)*$H360","v":135.27251778266807},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J360,M$10)*$H360","v":6.0296270791534061},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J360,N$10)*$H360","v":8.0955167364374775E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J360,O$10)*$H360","v":4.9747039778867617},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J360,P$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J360,Q$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J360,R$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J360,S$10)*$H360","v":1.7171224186875781E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J360,T$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J360,U$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J360,V$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J360,W$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J360,X$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J360,Y$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J360,Z$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J360,AA$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J360,AB$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J360,AC$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J360,AD$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J360,AE$10)*$H360","v":229.4587738246727},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J360,AF$10)*$H360","v":55.591026519008238},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J360,AG$10)*$H360","v":4.8342648280683509},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J360,AH$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J360,AI$10)*$H360","v":15.351278331354171},""]
[null,"Other ","688",{"$f":"Classification!K361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!K362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!K363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":1264.1823145000003},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":1264.1823145000003},null,null,{"$f":"SUM(K360:K363)","v":812.57199576563755},{"$f":"SUM(L360:L363)","v":135.27251778266807},6.0296270791534061,8.0955167364374775E-2,4.9747039778867617,0,0,0,1.7171224186875781E-2,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},229.4587738246727,55.591026519008238,4.8342648280683509,0,15.351278331354171,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!K367","v":176.11656176551944},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":176.11656176551944},"SUPPLYVOL",{"$f":"MATCH(I367,'Allocation Factors'!$A$13:$A$501,0)","v":169},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J367,K$10)*$H367","v":113.20154098010067},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J367,L$10)*$H367","v":18.845170083455223},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J367,M$10)*$H367","v":0.84000320027319064},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J367,N$10)*$H367","v":1.1278077196487999E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J367,O$10)*$H367","v":0.69303908964522132},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J367,P$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J367,Q$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J367,R$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J367,S$10)*$H367","v":2.3921683845842864E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J367,T$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J367,U$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J367,V$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J367,W$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J367,X$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J367,Y$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J367,Z$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J367,AA$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J367,AB$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J367,AC$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J367,AD$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J367,AE$10)*$H367","v":31.966505028126871},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J367,AF$10)*$H367","v":7.7445320530494897},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J367,AG$10)*$H367","v":0.67347414246980253},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J367,AH$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J367,AI$10)*$H367","v":2.1386269428179192},""]
[null,"Advertising","701",{"$f":"Classification!K368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!K369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!K370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!K371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!K372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!K373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":176.11656176551944},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":176.11656176551944},null,null,{"$f":"SUM(K367:K373)","v":113.20154098010067},{"$f":"SUM(L367:L373)","v":18.845170083455223},0.84000320027319064,1.1278077196487999E-2,0.69303908964522132,0,0,0,2.3921683845842864E-3,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},31.966505028126871,7.7445320530494897,0.67347414246980253,0,2.1386269428179192,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!K377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!K378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!K379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!K380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!K381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!K382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!K383","v":1903.8635886482107},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},{"$f":"D383-G383","v":1903.8635886482107},"SUPPLYVOL",{"$f":"MATCH(I383,'Allocation Factors'!$A$13:$A$501,0)","v":169},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J383,K$10)*$H383","v":1223.7366542382563},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J383,L$10)*$H383","v":203.72094926280448},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J383,M$10)*$H383","v":9.0806423388921971},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J383,N$10)*$H383","v":0.12191880371219592},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J383,O$10)*$H383","v":7.4919239568289475},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J383,P$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J383,Q$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J383,R$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J383,S$10)*$H383","v":2.5859931852343809E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J383,T$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J383,U$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J383,V$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J383,W$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J383,X$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J383,Y$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J383,Z$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J383,AA$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J383,AB$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J383,AC$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J383,AD$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J383,AE$10)*$H383","v":345.56582509496843},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J383,AF$10)*$H383","v":83.720306819018418},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J383,AG$10)*$H383","v":7.2804220391915893},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J383,AH$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J383,AI$10)*$H383","v":23.11908616268612},""]
[null,"Other","719",{"$f":"Classification!K384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":1903.8635886482107},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":1903.8635886482107},null,null,{"$f":"SUM(K377:K384)","v":1223.7366542382563},{"$f":"SUM(L377:L384)","v":203.72094926280448},9.0806423388921971,0.12191880371219592,7.4919239568289475,0,0,0,2.5859931852343809E-2,0,{"$f":"SUM(U377:U384)","v":0},0,0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},345.56582509496843,83.720306819018418,7.2804220391915893,0,23.11908616268612,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!K388","v":1612.6917874733813},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":1612.6917874733813},"PRODO&MEXP-1",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":64},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":1036.5816459158343},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":172.5644125825616},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":7.6918732057438604},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":0.10327286821260169},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":6.3461291605097374},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":2.1904983094144414E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":292.71591278123486},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":70.916347188322817},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":6.1669737800285018},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":19.583315007839357},""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":6362.1098083228326},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":6362.1098083228326},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":4089.3407580011049},{"$f":"L247+L270+L287+L322+L357+L364+L374+L385+L395","v":680.77096342074879},30.344633950984473,0.40741407185957368,25.035639723953736,0,0,0,8.6415711220766828E-2,0,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":0},0,0,0,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},1154.7716645071609,279.76677969205753,24.328867225806881,0,77.256672017936324,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":568478.08017022128},null,null,{"$f":"G235","v":0},{"$f":"H235","v":568478.08017022128},null,null,{"$f":"K235","v":413364.06871204014},68814.577202944885,3067.3358117721973,41.18275985313899,2530.6851425511595,0,0,0,8.7351854748151645,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},60629.260750174799,14688.664050676729,1277.3445003253976,0,4056.2260544081328,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":574840.18997854413},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":574840.18997854413},null,null,{"$f":"K399+K397","v":417453.40947004122},69495.348166365628,3097.6804457231819,41.590173924998567,2555.7207822751134,0,0,0,8.8216011860359309,0,0,{"$f":"V399+V397","v":0},0,0,0,0,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":0},61784.032414681962,14968.430830368787,1301.6733675512044,0,4133.4827264260693,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!K404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!K405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!K406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!K407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!K408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!K409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!K410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!K411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!K412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!K413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!K414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!K415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!K416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!K417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!K418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!K419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K423:AI423)-D423)>1,\"*****\",\"\")","v":""}]
[null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
[]
["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+PRODROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RATE BASE",null,null,{"$f":"D197","v":2157.547698414322},null,null,null,null,null,null,{"$f":"K197","v":1381.8915602042803},230.04970836500178,10.2542184757552,0.13767550828569339,8.4601751935580154,0,0,0,2.9202052133067986E-2,0,0,{"$f":"V197","v":0},0,0,0,0,0,0,0,{"$f":"AD197","v":0},395.96236678026139,95.929887819543154,8.3421823931959551,0,26.490721622308008,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":157.92228911954828},null,null,null,null,null,null,{"$f":"+K443*K445","v":101.14792765083807},{"$f":"+L443*L445","v":16.838550815347489},0.75056030326160272,1.0077196179789317E-2,0.61924481850437063,0,0,0,2.1374521282805452E-3,0,0,{"$f":"+V443*V445","v":0},0,0,0,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},28.982572859496962,7.0216141643486019,0.61060830347089201,0,1.9389955559722816,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":568478.08017022128},null,null,null,null,null,null,{"$f":"+K235","v":413364.06871204014},{"$f":"+L235","v":68814.577202944885},3067.3358117721973,41.18275985313899,2530.6851425511595,0,0,0,8.7351854748151645,0,0,{"$f":"+V235","v":0},0,0,0,0,{"$f":"+AA235","v":0},0,0,{"$f":"+AD235","v":0},60629.260750174799,14688.664050676729,1277.3445003253976,0,4056.2260544081328,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,{"$f":"+AA247","v":0},0,0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":0},null,null,null,null,null,null,{"$f":"+K270","v":0},{"$f":"+L270","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V270","v":0},0,0,0,0,{"$f":"+AA270","v":0},0,0,{"$f":"+AD270","v":0},0,0,0,0,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,{"$f":"+AA287","v":0},0,0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,{"$f":"+AA322","v":0},0,0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":1264.1823145000003},null,null,null,null,null,null,{"$f":"+K364","v":812.57199576563755},{"$f":"+L364","v":135.27251778266807},6.0296270791534061,8.0955167364374775E-2,4.9747039778867617,0,0,0,1.7171224186875781E-2,0,0,{"$f":"+V364","v":0},0,0,0,0,{"$f":"+AA364","v":0},0,0,{"$f":"+AD364","v":0},229.4587738246727,55.591026519008238,4.8342648280683509,0,15.351278331354171,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":176.11656176551944},null,null,null,null,null,null,{"$f":"+K374","v":113.20154098010067},{"$f":"+L374","v":18.845170083455223},0.84000320027319064,1.1278077196487999E-2,0.69303908964522132,0,0,0,2.3921683845842864E-3,0,0,{"$f":"+V374","v":0},0,0,0,0,{"$f":"+AA374","v":0},0,0,{"$f":"+AD374","v":0},31.966505028126871,7.7445320530494897,0.67347414246980253,0,2.1386269428179192,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":1903.8635886482107},null,null,null,null,null,null,{"$f":"+K385","v":1223.7366542382563},{"$f":"+L385","v":203.72094926280448},9.0806423388921971,0.12191880371219592,7.4919239568289475,0,0,0,2.5859931852343809E-2,0,0,{"$f":"+V385","v":0},0,0,0,0,{"$f":"+AA385","v":0},0,0,{"$f":"+AD385","v":0},345.56582509496843,83.720306819018418,7.2804220391915893,0,23.11908616268612,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":3017.9473434091024},null,null,null,null,null,null,{"$f":"+K395","v":1939.8305670171103},{"$f":"+L395","v":322.93232629182103},14.39436133266568,0.19326202358651498,11.875972699592804,0,0,0,4.099238679696296E-2,0,0,{"$f":"+V395","v":0},0,0,0,0,{"$f":"+AA395","v":0},0,0,{"$f":"+AD395","v":0},547.78056055939305,132.71091430098139,11.54070621607714,0,36.647680581078113,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":574840.18997854413},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":417453.40947004117},{"$f":"SUM(L450:L459)","v":69495.348166365628},3097.6804457231815,41.59017392499856,2555.7207822751129,0,0,0,8.8216011860359327,0,0,{"$f":"SUM(V450:V459)","v":0},0,0,0,0,{"$f":"SUM(AA450:AA459)","v":0},0,0,{"$f":"SUM(AD450:AD459)","v":0},61784.032414681962,14968.430830368789,1301.6733675512044,0,4133.4827264260693,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":286.9674702231834},null,null,null,null,null,null,{"$f":"+K219","v":184.4526120358633},{"$f":"+L219","v":30.706656606065685},1.3687162124066046,1.8376700348982013E-2,1.1292502665709228,0,0,0,3.8978418769382971E-3,0,0,{"$f":"+V219","v":0},0,0,0,0,{"$f":"+AA219","v":0},0,0,{"$f":"+AD219","v":0},52.086794040480882,12.619078802395071,1.0973707923199134,0,3.4847169248551273,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-5.2179306885810481},null,null,null,null,null,null,{"$f":"+K207","v":-4.4214586224505519},{"$f":"+L207","v":-0.73606011928483717},-3.2809088644710549E-2,-4.4050241042072492E-4,-2.7068921783898667E-2,0,0,0,-9.3434006629230219E-5,0,0,{"$f":"+V207","v":0},0,0,0,0,{"$f":"+AA207","v":0},0,0,{"$f":"+AD207","v":0},0,0,0,0,0]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":6.2788583653689534},null,null,null,null,null,null,4.0215571545409139,0.66948672183695856,2.984165101153298E-2,4.0066090661233935E-4,2.4620656973469959E-2,0,0,0,8.4983312052109138E-5,0,0,{"$f":"+V204","v":0},0,0,0,0,0,0,0,{"$f":"+AD204","v":0},1.1523228992141155,0.27917351679748403,2.4277276346403812E-2,0,7.7092844429410876E-2,""]
["INCOME TAX",null,null,{"$f":"+D202","v":18.323347598788953},null,null,null,null,null,null,{"$f":"+K202","v":11.7359534716499},{"$f":"+L202","v":1.953737001721886},8.7085726829249824E-2,1.1692331047942696E-3,7.1849503458090533E-2,0,0,0,2.4800348665543508E-4,0,0,{"$f":"+V202","v":0},0,0,0,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},3.3627789957488199,0.81470119104304073,7.0847429160137573E-2,0,0.22497704258637949,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":24.602205964157907},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":15.757510626190815},{"$f":"SUM(L467:L469)","v":2.6232237235588447},0.1169273778407828,1.569894011406609E-3,9.6470160431560495E-2,0,0,0,3.3298679870754424E-4,0,0,{"$f":"SUM(V467:V469)","v":0},0,0,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},4.5151018949629353,1.0938747078405249,9.5124705506541382E-2,0,0.30206988701579035,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":575304.46401316242},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":417750.34606173157},69544.780537391314,3099.8838405280458,41.61975721312831,2557.5386785988358,0,0,0,8.8278760328332293,0,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":0},0,0,0,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},61869.616883476898,14989.165398043373,1303.4764713525017,0,4139.2085087939131,""]
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[]
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["CALCULATION AREA"]
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[null,"CURRENT:"]
[null,"RATE BASE",null,null,null,null,null,null,null,null,{"$f":"K197","v":1381.8915602042803},230.04970836500178,10.2542184757552,0.13767550828569339,8.4601751935580154,0,0,0,2.9202052133067986E-2,0,0,{"$f":"V197","v":0},0,0,0,0,0,0,0,null,395.96236678026139,95.929887819543154,8.3421823931959551,0,26.490721622308008]
[null,"NET INCOME",null,null,null,null,null,null,null,null,{"$f":"+K425+K420-K401-K219-K207-SUM(K202:K204)","v":-417649.1981340808},-69527.94198657597,-3099.1332802247848,-41.609680016948531,-2556.9194337803319,0,0,0,-8.8257385807049467,0,0,{"$f":"+V425+V420-V401-V219-V207-SUM(V202:V204)","v":0},0,0,0,0,0,0,0,null,{"$f":"+AE425+AE420-AE401-AE219-AE207-SUM(AE202:AE204)","v":-61840.634310617403},-14982.143783879023,-1302.8658630490308,0,-4137.2695132379404]
[]
[null,"PREVIOUS:"]
[null,"RATE BASE",null,null,null,null,null,null,null,null,287.03353882373699,268.21995502056205,9.0570442252045407,0.18127237742035429,2.5918193030645993,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,125.15566212590731,31.323256315411712,15.75214694202651,0,17.826682504861783]
[null,"NET INCOME",null,null,null,null,null,null,null,null,-233776.07832189003,-216230.52687153232,-7376.7894033440643,-147.45186238004155,-2110.3264653579354,0,0,0,-99.155306681715132,0,0,0,0,0,0,0,0,0,0,null,-106693.21662384893,-26702.583853911674,-13428.455088610313,0,-15188.148342775041]
[]
[null,"ABSOLUTE DIFFERENCE:"]
[null,"RATE BASE",null,null,null,null,null,null,null,null,{"$f":"ABS(K575-K579)","v":1094.8580213805433},38.170246655560277,1.1971742505506597,4.3596869134660904E-2,5.8683558904934161,0,0,0,2.9202052133067986E-2,0,0,{"$f":"ABS(V575-V579)","v":0},0,0,0,0,{"$f":"ABS(AA575-AA579)","v":0},0,0,null,270.80670465435406,64.606631504131443,7.4099645488305548,0,8.6640391174462259]
[null,"NET INCOME",null,null,null,null,null,null,null,null,183873.11981219077,146702.58488495636,4277.6561231192791,105.84218236309302,446.59296842239655,0,0,0,90.329568101010182,0,0,{"$f":"ABS(V576-V580)","v":0},0,0,0,0,0,0,0,null,44852.582313231527,11720.440070032651,12125.589225561282,0,11050.878829537101]
[]
[null,"TOTAL"]
[null,"RATE BASE",null,{"$f":"SUM(K583:AI583)","v":1491.6539369231778}]
[null,"NET INCOME",null,{"$f":"SUM(K584:AI584)","v":415245.61597751552}]

{"sheet":"Purchase Production Other","index":11,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Purchase Production Other"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Land Rights","411",{"$f":"Classification!L15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!L16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!L17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!L18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},{"$f":"SUM(M14:M18)","v":0},{"$f":"SUM(N14:N18)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!L22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!L23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!L24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!L25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!L29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!L30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!L31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!L32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!L33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!L34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!L35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!L36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!L40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!L41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!L42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!L43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!L44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!L45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!L46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!L50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!L51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!L52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!L53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!L54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!L55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!L56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!L57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!L58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!L59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!L60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!L61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!L65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!L66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!L67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!L68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!L69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!L70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!L71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!L72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!L73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!L74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!L75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!L76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!L77","v":0},null,null,{"$f":"IF(F77<>0,OFFSET('Allocation Factors'!$A$13,$F77,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!L78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D65:D78)","v":0},null,null,{"$f":"SUM(G65:G78)","v":0},{"$f":"SUM(H65:H78)","v":0},null,null,{"$f":"SUM(K65:K78)","v":0},{"$f":"SUM(L65:L78)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V65:V78)","v":0},0,0,0,0,0,{"$f":"SUM(AB65:AB78)","v":0},0,{"$f":"SUM(AD65:AD78)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!L81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Communication Equipment","488",{"$f":"Classification!L89","v":204.03425319599603},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},204.03425319599603,"INDIR_I&II_PROD",{"$f":"MATCH(I89,'Allocation Factors'!$A$13:$A$501,0)","v":382},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J89,K$10)*$H89","v":56.696363985964858},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J89,L$10)*$H89","v":21.234412907440724},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J89,M$10)*$H89","v":19.630563395009734},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J89,N$10)*$H89","v":5.5217370848107725},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J89,O$10)*$H89","v":20.601521191015141},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J89,P$10)*$H89","v":0.56097364662433646},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J89,Q$10)*$H89","v":0.37488395204286989},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J89,R$10)*$H89","v":0.63491743228877995},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J89,S$10)*$H89","v":0.13847971305520429},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J89,T$10)*$H89","v":6.5367818864808758},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J89,U$10)*$H89","v":1.3755394390993791},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J89,V$10)*$H89","v":6.6712463219062137},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J89,W$10)*$H89","v":2.9468866706609589},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J89,X$10)*$H89","v":0.55249095462928022},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J89,Y$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J89,Z$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J89,AA$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J89,AB$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J89,AC$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J89,AD$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J89,AE$10)*$H89","v":29.994480791810808},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J89,AF$10)*$H89","v":3.8002020400258951},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J89,AG$10)*$H89","v":15.04059154961743},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J89,AH$10)*$H89","v":4.6112988418597851},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J89,AI$10)*$H89","v":7.1108813916529403},""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!L90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!L91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!L92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":3502.0999277429642},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":3502.0999277429642},null,null,{"$f":"SUM(K84:K92)","v":973.1519541858612},{"$f":"SUM(L84:L92)","v":364.47329183192153},336.94437855577854,94.776610999505124,353.61016468711784,9.6287056537590665,6.4346110557239298,10.897897087923468,2.3769038065321006,112.19911859762884,23.610136508059949,{"$f":"SUM(V84:V92)","v":114.50710307675801},50.581171713725631,9.4831063999199792,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},514.833501572812,65.22771094223566,258.16084188828887,79.149599088959633,122.05312009045178,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":3502.0999277429642},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":3502.0999277429642},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":973.1519541858612},364.47329183192153,336.94437855577854,94.776610999505124,353.61016468711784,9.6287056537590665,6.4346110557239298,10.897897087923468,2.3769038065321006,112.19911859762884,23.610136508059949,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":114.50710307675801},50.581171713725631,9.4831063999199792,0,0,0,0,0,0,514.833501572812,65.22771094223566,258.16084188828887,79.149599088959633,122.05312009045178,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!L100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!L101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!L102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!L103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!L104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},{"$f":"SUM(M100:M104)","v":0},{"$f":"SUM(N100:N104)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD100:AD104)","v":0},{"$f":"SUM(AE100:AE104)","v":0},0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!L108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!L109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!L110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!L111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!L115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!L116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!L117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!L118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!L119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!L120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!L121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!L122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!L126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!L127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!L128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!L129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!L130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!L131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!L132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!L136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!L137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!L138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!L139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!L140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!L141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!L142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!L143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!L144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!L145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!L146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!L150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!L151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!L152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!L153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!L154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!L155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!L156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!L157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!L158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!L159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!L160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!L161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!L162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!L163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!L166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!L169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Capital Leases",null,{"$f":"Classification!L176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!L177","v":0},null,null,{"$f":"IF(F177<>0,OFFSET('Allocation Factors'!$A$13,$F177,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":1626.5575976494515},null,null,{"$f":"IF(F180<>0,OFFSET('Allocation Factors'!$A$13,$F180,1),0)","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":1626.5575976494515},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":451.98244978936515},169.28037868742069,156.494517641702,44.019194163903975,164.23497668400046,4.4720723736588708,2.9885684922052529,5.0615509758420432,1.1039579181535126,52.111114065828986,10.96577702266644,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":53.183062258981785},23.492530437872297,4.4044484972903044,0,0,0,0,0,0,239.11549092987207,30.295146055056438,119.90334012530627,36.761195969649769,56.687825560674881,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
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[null,"Gas in Storage",null,{"$f":"Classification!L185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!L186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!L187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!L188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,"S_INFRXT",{"$f":"MATCH(I188,'Allocation Factors'!$A$13:$A$501,0)","v":307},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J188,K$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J188,L$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J188,M$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J188,N$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J188,O$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J188,P$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J188,Q$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J188,R$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J188,S$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J188,T$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J188,U$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J188,V$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J188,W$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J188,X$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J188,Y$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J188,Z$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J188,AA$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J188,AB$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J188,AC$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J188,AD$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J188,AE$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J188,AF$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J188,AG$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J188,AH$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J188,AI$10)*$H188","v":0},""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!L189","v":-44901},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},{"$f":"D189-G189","v":-44901},"ABCCUST",{"$f":"MATCH(I189,'Allocation Factors'!$A$13:$A$501,0)","v":352},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J189,K$10)*$H189","v":-32874.278878845675},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J189,L$10)*$H189","v":-405.99850414947019},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J189,M$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J189,N$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J189,O$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J189,P$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J189,Q$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J189,R$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J189,S$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J189,T$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J189,U$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J189,V$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J189,W$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J189,X$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J189,Y$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J189,Z$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J189,AA$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J189,AB$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J189,AC$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J189,AD$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J189,AE$10)*$H189","v":-11499.710717178998},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J189,AF$10)*$H189","v":-121.01189982585622},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J189,AG$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J189,AH$10)*$H189","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F189-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J189,AI$10)*$H189","v":0},""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!L190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!L191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!L192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":-44081.080906520619},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":-44081.080906520619},null,null,{"$f":"SUM(K183:K192)","v":-32635.36815678623},-300.6676575984124,69.47668460653405,19.420370168084467,73.037005103703606,2.1537121986787988,1.3229582438308924,2.3085051727169201,0.48672648506537097,23.571958298691126,4.9135919392646779,{"$f":"SUM(V183:V192)","v":28.905661338264146},10.526010232967963,2.2911549799672852,0,0,0,0,0,0,-11375.834326969287,-99.50183429055059,51.814208585691226,15.587973171908731,24.474548598491246,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!L195","v":-38.073396368474626},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-38.073396368474626},"S_INFRXT",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":307},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-22.13093131486162},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-7.3447781256692739},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-3.0124478469711482},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-0.1308879786376653},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-3.8877613820799914},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-1.0727501096230907},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":-3.5048343215406848E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-0.45736834368052887},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-1.4229237358949786E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":-42243.611972795581},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":-42243.611972795581},null,null,{"$f":"+K95-K180+K193+K195","v":-32136.329583704595},-112.81952257958085,246.91409767363945,70.046899025047949,258.52443172474102,6.2375953691559047,4.7339524641341626,7.6874829411178167,1.7582494497080641,83.659962830490983,17.557951424658185,{"$f":"+V95-V180+V193+V195","v":90.229702156040375},37.614651508821296,7.3698128825969604,0,0,0,0,0,0,-11100.116316326346,-64.569269403371365,190.07171034867383,57.976376291218592,89.839843128268143,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!L200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!L201","v":-3092.0326388727367},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":-3092.0326388727367},null,null,{"$f":"+K200*K197","v":-2352.2273623376973},{"$f":"+L200*L197","v":-8.2578555627003158},18.072944366034989,5.1271017775835777,18.922765916742833,0.45656248528018895,0.34650293491478096,0.56268739945867452,0.12869554547746651,6.1235136759930651,1.2851590179302657,{"$f":"+V200*V197","v":6.6043875282708093},2.7532146218935702,0.53943545334261656,0,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},-812.47602519092857,-4.7261651913658236,13.912350404670459,4.2435965913961136,6.5758516909658171,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
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[null,"Capital Taxes",null,{"$f":"Classification!L203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},"PRODBASE-2",{"$f":"MATCH(I203,'Allocation Factors'!$A$13:$A$501,0)","v":37},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J203,K$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J203,L$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J203,M$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J203,N$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J203,O$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J203,P$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J203,Q$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J203,R$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J203,S$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J203,T$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J203,U$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J203,V$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J203,W$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J203,X$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J203,Y$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J203,Z$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J203,AA$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J203,AB$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J203,AC$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J203,AD$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J203,AE$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J203,AF$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J203,AG$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J203,AH$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J203,AI$10)*$H203","v":0},""]
[null,"Property Tax",null,{"$f":"Classification!L204","v":9.9727496522136345},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":9.9727496522136345},"PRODPROTAX-2",{"$f":"MATCH(I204,'Allocation Factors'!$A$13:$A$501,0)","v":13},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J204,K$10)*$H204","v":2.7711947154268533},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J204,L$10)*$H204","v":1.0378918275757234},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J204,M$10)*$H204","v":0.95949915861570079},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J204,N$10)*$H204","v":0.26989047539613015},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J204,O$10)*$H204","v":1.0069574597134356},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J204,P$10)*$H204","v":2.7419169338688532E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J204,Q$10)*$H204","v":1.8323510605666143E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J204,R$10)*$H204","v":3.1033380439116205E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J204,S$10)*$H204","v":6.768586590621707E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J204,T$10)*$H204","v":0.31950365325363822},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J204,U$10)*$H204","v":6.7233370122942046E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J204,V$10)*$H204","v":0.32607598182405234},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J204,W$10)*$H204","v":0.14403739842503954},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J204,X$10)*$H204","v":2.7004553839974844E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J204,Y$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J204,Z$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J204,AA$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J204,AB$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J204,AC$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J204,AD$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J204,AE$10)*$H204","v":1.4660648552844553},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J204,AF$10)*$H204","v":0.18574559408220737},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J204,AG$10)*$H204","v":0.73515133756216822},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J204,AH$10)*$H204","v":0.2253902381637593},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J204,AI$10)*$H204","v":0.34756438595346056},""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":-3440.8210821131647},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":-3440.8210821131647},null,null,{"$f":"SUM(K201:K204)","v":-2622.3795138566238},{"$f":"SUM(L201:L204)","v":-8.1781030752997275},21.129404274135172,5.9918776777592022,22.125286899224861,0.53695551388216944,0.40503035692422473,0.65900806054210126,0.15039637011596915,7.153514056698647,1.5015063322376676,{"$f":"SUM(V201:V204)","v":7.696754886899841},3.2167009645574729,0.62902941982227645,0,0,0,{"$f":"SUM(AB201:AB204)","v":0},0,{"$f":"SUM(AD201:AD204)","v":0},-905.27962111789134,-5.0887853035654995,16.261718670078398,4.9613612489448675,7.6863965083923658,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!L207","v":-8.2876716485328394},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-8.2876716485328394},"S_INFRXT",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":307},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-4.8173766857762095},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-1.5987832776399127},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-0.65573815302432459},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-2.849119577331289E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":-0.84627306349806675},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-0.23351215067446263},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":-7.6291896205742419E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-9.955819591645762E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-3.0973660951786816E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["VIII. OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!L224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!L225","v":0},null,null,0,{"$f":"D225-G225","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"FT Transportation Demand",null,{"$f":"Classification!L227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!L228","v":5828.5948047668007},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},5828.5948047668007,"FSTRANSDIR",{"$f":"MATCH(I228,'Allocation Factors'!$A$13:$A$501,0)","v":313},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J228,K$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J228,L$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J228,M$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J228,N$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J228,O$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J228,P$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J228,Q$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J228,R$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J228,S$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J228,T$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J228,U$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J228,V$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J228,W$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J228,X$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J228,Y$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J228,Z$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J228,AA$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J228,AB$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J228,AC$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J228,AD$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J228,AE$10)*$H228","v":3786.6522714714115},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J228,AF$10)*$H228","v":1379.3103454614584},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J228,AG$10)*$H228","v":529.24033748570253},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J228,AH$10)*$H228","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F228-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J228,AI$10)*$H228","v":133.39185034822904},""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!L229","v":1463.4558378167508},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},1463.4558378167508,"FSFUELDIR",{"$f":"MATCH(I229,'Allocation Factors'!$A$13:$A$501,0)","v":310},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J229,K$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J229,L$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J229,M$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J229,N$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J229,O$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J229,P$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J229,Q$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J229,R$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J229,S$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J229,T$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J229,U$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J229,V$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J229,W$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J229,X$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J229,Y$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J229,Z$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J229,AA$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J229,AB$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J229,AC$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J229,AD$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J229,AE$10)*$H229","v":1067.4724884499913},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J229,AF$10)*$H229","v":258.61678952001097},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J229,AG$10)*$H229","v":22.489637767294262},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J229,AH$10)*$H229","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F229-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J229,AI$10)*$H229","v":114.87692207945436},""]
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[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!L231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!L232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!L233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!L234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":17782.776706459696},null,null,{"$f":"SUM(G224:G234)","v":7213.9658050520247},{"$f":"SUM(H224:H234)","v":10568.810901407671},null,null,{"$f":"SUM(K224:K234)","v":938.77553516216392},{"$f":"SUM(L224:L234)","v":311.55932470597156},127.78550976701771,5.5521582189066763,164.91557540527108,45.5051594498604,1.4867213083118498,19.40118133738854,6.0359230827431012E-2,151.19939098759008,20.211214989533048,{"$f":"SUM(V224:V234)","v":1360.0698725925138},43.144675999924601,87.093579668837918,0,292.34437959644788,1308.5247435271074,{"$f":"SUM(AB224:AB234)","v":5243.8128985424646},43.741694277174716,{"$f":"SUM(AD224:AD234)","v":91.93364523331249},5017.4734562084786,1689.3420794694873,569.99516952395118,0.57960882946887482,248.26877242768342,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!L239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!L240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!L241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!L244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!L245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!L246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!L251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!L252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","655",{"$f":"Classification!L253","v":0},null,null,{"$f":"IF(F253<>0,OFFSET('Allocation Factors'!$A$13,$F253,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","656",{"$f":"Classification!L254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!L255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!L256","v":0},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","658",{"$f":"Classification!L257","v":0},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rents","652",{"$f":"Classification!L258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Joint Venture",null,{"$f":"Classification!L259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","659",{"$f":"Classification!L260","v":0},null,null,{"$f":"IF(F260<>0,OFFSET('Allocation Factors'!$A$13,$F260,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","850",{"$f":"Classification!L263","v":0},null,null,{"$f":"IF(F263<>0,OFFSET('Allocation Factors'!$A$13,$F263,1),0)","v":0},{"$f":"D263-G263","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K263:AI263)-D263)>1,\"*****\",\"\")","v":""}]
[null,"Wells","853",{"$f":"Classification!L264","v":0},null,null,{"$f":"IF(F264<>0,OFFSET('Allocation Factors'!$A$13,$F264,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","855",{"$f":"Classification!L265","v":0},null,null,{"$f":"IF(F265<>0,OFFSET('Allocation Factors'!$A$13,$F265,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","856",{"$f":"Classification!L266","v":0},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating","857",{"$f":"Classification!L267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!L268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!L269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":0},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":0},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V263:V269,V251:V260)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","660",{"$f":"Classification!L274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!L275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!L276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!L277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!L278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!L279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!L282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!L283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!L284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!L285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!L286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!L291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!L292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!L293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!L294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!L295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!L296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!L297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!L298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!L299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!L300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!L301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!L302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!L303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!L304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!L307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!L308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!L309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!L310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!L311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!L312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!L313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!L314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!L315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!L316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!L317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!L318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!L319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!L320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!L321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","670.1",{"$f":"Classification!L326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Control","670.2",{"$f":"Classification!L327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},{"$f":"D327-G327","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!L328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!L329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!L330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!L331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!L332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!L333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!L334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!L335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!L336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!L337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!L338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!L339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!L342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!L343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!L344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!L345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!L346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!L347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!L348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!L349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!L350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!L351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!L352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!L353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!L354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!L355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!L356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!L367","v":1799.3926963911356},"GSMRKTINGDIRECT",{"$f":"MATCH(E367,'Allocation Factors'!$A$13:$A$501,0)","v":271},{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":1799.3926963911358},{"$f":"D367-G367","v":0},"S_INFRANDELVOL",{"$f":"MATCH(I367,'Allocation Factors'!$A$13:$A$501,0)","v":325},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J367,K$10)*$H367","v":436.30103220288777},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J367,L$10)*$H367","v":6.3017008468589282},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J367,M$10)*$H367","v":290.01013961225834},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J367,N$10)*$H367","v":83.526653243112222},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J367,O$10)*$H367","v":302.3758173270208},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J367,P$10)*$H367","v":5.5995521727226079},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J367,Q$10)*$H367","v":5.5995521727226079},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J367,R$10)*$H367","v":8.3993282590839105},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J367,S$10)*$H367","v":2.0998320647709776},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J367,T$10)*$H367","v":89.592834763561726},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J367,U$10)*$H367","v":19.598432604529126},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J367,V$10)*$H367","v":13.998880431806517},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J367,W$10)*$H367","v":41.996641295419558},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J367,X$10)*$H367","v":2.7997760863613039},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J367,Y$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J367,Z$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J367,AA$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J367,AB$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J367,AC$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J367,AD$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J367,AE$10)*$H367","v":327.62903196632777},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J367,AF$10)*$H367","v":4.2155750817683426},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J367,AG$10)*$H367","v":89.55301574027898},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J367,AH$10)*$H367","v":27.45608218971304},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J367,AI$10)*$H367","v":42.338818329931328},""]
[null,"Advertising","701",{"$f":"Classification!L368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!L369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!L370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!L371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!L372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!L373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":1799.3926963911356},null,null,{"$f":"SUM(G367:G373)","v":1799.3926963911358},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":436.30103220288777},{"$f":"SUM(L367:L373)","v":6.3017008468589282},290.01013961225834,83.526653243112222,302.3758173270208,5.5995521727226079,5.5995521727226079,8.3993282590839105,2.0998320647709776,89.592834763561726,19.598432604529126,{"$f":"SUM(V367:V373)","v":13.998880431806517},41.996641295419558,2.7997760863613039,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},327.62903196632777,4.2155750817683426,89.55301574027898,27.45608218971304,42.338818329931328,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!L377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!L378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!L379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!L380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!L381","v":0},null,null,0,0,null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J381,K$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J381,L$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J381,M$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J381,N$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J381,O$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J381,P$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J381,Q$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J381,R$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J381,S$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J381,T$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J381,U$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J381,V$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J381,W$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J381,X$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J381,Y$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J381,Z$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J381,AA$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J381,AB$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J381,AC$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J381,AD$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J381,AE$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J381,AF$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J381,AG$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J381,AH$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J381,AI$10)*$H381","v":0},""]
[null,"Credit & Collection","714",{"$f":"Classification!L382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!L383","v":1554.637847194334},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},{"$f":"D383-G383","v":1554.637847194334},"BDEBTOTHSUP",{"$f":"MATCH(I383,'Allocation Factors'!$A$13:$A$501,0)","v":241},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J383,K$10)*$H383","v":680.44755172542466},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J383,L$10)*$H383","v":608.47475889313466},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J383,M$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J383,N$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J383,O$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J383,P$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J383,Q$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J383,R$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J383,S$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J383,T$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J383,U$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J383,V$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J383,W$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J383,X$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J383,Y$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J383,Z$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J383,AA$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J383,AB$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J383,AC$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J383,AD$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J383,AE$10)*$H383","v":157.29690456127503},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J383,AF$10)*$H383","v":108.41863201449968},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J383,AG$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J383,AH$10)*$H383","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F383-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J383,AI$10)*$H383","v":0},""]
[null,"Other","719",{"$f":"Classification!L384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":1554.637847194334},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":1554.637847194334},null,null,{"$f":"SUM(K377:K384)","v":680.44755172542466},{"$f":"SUM(L377:L384)","v":608.47475889313466},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},157.29690456127503,108.41863201449968,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":5082.8523001128815},null,null,{"$f":"SUM(G388:G394)","v":1275.0989938082828},{"$f":"SUM(H388:H394)","v":3807.7533063045994},null,null,{"$f":"SUM(K388:K394)","v":1321.300825497889},396.22534277326992,539.89807134741534,152.62446529737198,565.83130141908555,14.381109014540291,10.334270260305788,17.080031832855138,3.8296447860426635,177.06194314636639,37.549679171237948,{"$f":"SUM(V388:V394)","v":150.53210735298694},80.44842246262175,13.105749663034615,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},767.84380233995375,72.301493905880591,428.52481466162095,131.38153343493823,202.59769174546551,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":10104.978434971948},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":4357.7724451994191},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":5747.2059897725303},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":2807.9380125902221},1051.6532452169133,972.22116711144406,273.46895578361006,1020.3087182760887,27.782720366472944,18.56646220755545,31.444852326353359,6.8583313447852188,323.73995523953892,68.124818018670851,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":330.39942637715478},145.94719166457907,27.362607476907229,0,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},1485.5034231839293,188.20839668577605,744.89871615874381,228.37868948133405,352.17274546187025,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":17782.776706459696},null,null,{"$f":"G235","v":7213.9658050520247},{"$f":"H235","v":10568.810901407671},null,null,{"$f":"K235","v":938.77553516216392},311.55932470597156,127.78550976701771,5.5521582189066763,164.91557540527108,45.5051594498604,1.4867213083118498,19.40118133738854,6.0359230827431012E-2,151.19939098759008,20.211214989533048,{"$f":"V235","v":1360.0698725925138},43.144675999924601,87.093579668837918,0,292.34437959644788,1308.5247435271074,5243.8128985424646,43.741694277174716,{"$f":"AD235","v":91.93364523331249},5017.4734562084786,1689.3420794694873,569.99516952395118,0.57960882946887482,248.26877242768342,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":27887.755141431644},null,null,{"$f":"G399+G397","v":11571.738250251445},{"$f":"H399+H397","v":16316.016891180201},null,null,{"$f":"K399+K397","v":3746.7135477523861},1363.212569922885,1100.0066768784618,279.02111400251675,1185.2242936813598,73.287879816333344,20.0531835158673,50.846033663741899,6.9186905756126498,474.93934622712902,88.336033008203898,{"$f":"V399+V397","v":1690.4692989696687},189.09186766450367,114.45618714574515,0,292.34437959644788,{"$f":"AA399+AA397","v":1308.5247435271074},5243.8128985424646,43.741694277174716,{"$f":"AD399+AD397","v":91.93364523331249},6502.9768793924077,1877.5504761552634,1314.8938856826949,228.95829831080292,600.44151788955367,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!L404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!L405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!L406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!L407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!L408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!L409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!L410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!L411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!L412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!L413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!L414","v":1308.16056},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},{"$f":"D414-G414","v":1308.16056},"DPADMIN",{"$f":"MATCH(I414,'Allocation Factors'!$A$13:$A$501,0)","v":355},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J414,K$10)*$H414","v":954.51622508733874},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J414,L$10)*$H414","v":14.935543043639322},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J414,M$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J414,N$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J414,O$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J414,P$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J414,Q$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J414,R$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J414,S$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J414,T$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J414,U$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J414,V$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J414,W$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J414,X$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J414,Y$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J414,Z$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J414,AA$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J414,AB$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J414,AC$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J414,AD$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J414,AE$10)*$H414","v":334.011923923518},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J414,AF$10)*$H414","v":4.6968679455038806},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J414,AG$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J414,AH$10)*$H414","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F414-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J414,AI$10)*$H414","v":0},""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!L415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!L416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!L417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!L418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!L419","v":2145},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},{"$f":"D419-G419","v":2145},"ABCCUST",{"$f":"MATCH(I419,'Allocation Factors'!$A$13:$A$501,0)","v":352},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J419,K$10)*$H419","v":1570.462310307654},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J419,L$10)*$H419","v":19.395264947342234},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J419,M$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J419,N$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J419,O$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J419,P$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J419,Q$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J419,R$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J419,S$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J419,T$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J419,U$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J419,V$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J419,W$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J419,X$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J419,Y$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J419,Z$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J419,AA$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J419,AB$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J419,AC$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J419,AD$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J419,AE$10)*$H419","v":549.36147275893518},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J419,AF$10)*$H419","v":5.780951986068497},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J419,AG$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J419,AH$10)*$H419","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F419-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J419,AI$10)*$H419","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":3453.1605600000003},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":3453.1605600000003},null,null,{"$f":"SUM(K404:K419)","v":2524.9785353949928},{"$f":"SUM(L404:L419)","v":34.330807990981555},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},883.37339668245318,10.477819931572377,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K423:AI423)-D423)>1,\"*****\",\"\")","v":""}]
[null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
[]
["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+PRODROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RATE BASE",null,null,{"$f":"D197","v":-42243.611972795581},null,null,null,null,null,null,{"$f":"K197","v":-32136.329583704595},-112.81952257958085,246.91409767363945,70.046899025047949,258.52443172474102,6.2375953691559047,4.7339524641341626,7.6874829411178167,1.7582494497080641,83.659962830490983,17.557951424658185,{"$f":"V197","v":90.229702156040375},37.614651508821296,7.3698128825969604,0,0,0,0,0,{"$f":"AD197","v":0},-11100.116316326346,-64.569269403371365,190.07171034867383,57.976376291218592,89.839843128268143,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":-3092.0326388727367},null,null,null,null,null,null,{"$f":"+K443*K445","v":-2352.2273623376973},{"$f":"+L443*L445","v":-8.2578555627003158},18.072944366034989,5.1271017775835777,18.922765916742833,0.45656248528018895,0.34650293491478096,0.56268739945867452,0.12869554547746651,6.1235136759930651,1.2851590179302657,{"$f":"+V443*V445","v":6.6043875282708093},2.7532146218935702,0.53943545334261656,0,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},-812.47602519092857,-4.7261651913658236,13.912350404670459,4.2435965913961136,6.5758516909658171,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":17782.776706459696},null,null,null,null,null,null,{"$f":"+K235","v":938.77553516216392},{"$f":"+L235","v":311.55932470597156},127.78550976701771,5.5521582189066763,164.91557540527108,45.5051594498604,1.4867213083118498,19.40118133738854,6.0359230827431012E-2,151.19939098759008,20.211214989533048,{"$f":"+V235","v":1360.0698725925138},43.144675999924601,87.093579668837918,0,292.34437959644788,1308.5247435271074,{"$f":"+AB235","v":5243.8128985424646},43.741694277174716,{"$f":"+AD235","v":91.93364523331249},5017.4734562084786,1689.3420794694873,569.99516952395118,0.57960882946887482,248.26877242768342,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":0},null,null,null,null,null,null,{"$f":"+K270","v":0},{"$f":"+L270","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V270","v":0},0,0,0,0,0,{"$f":"+AB270","v":0},0,{"$f":"+AD270","v":0},0,0,0,0,0,""]
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["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
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["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":1799.3926963911356},null,null,null,null,null,null,{"$f":"+K374","v":436.30103220288777},{"$f":"+L374","v":6.3017008468589282},290.01013961225834,83.526653243112222,302.3758173270208,5.5995521727226079,5.5995521727226079,8.3993282590839105,2.0998320647709776,89.592834763561726,19.598432604529126,{"$f":"+V374","v":13.998880431806517},41.996641295419558,2.7997760863613039,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},327.62903196632777,4.2155750817683426,89.55301574027898,27.45608218971304,42.338818329931328,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":1554.637847194334},null,null,null,null,null,null,{"$f":"+K385","v":680.44755172542466},{"$f":"+L385","v":608.47475889313466},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},157.29690456127503,108.41863201449968,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":27887.755141431644},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":3746.7135477523857},{"$f":"SUM(L450:L459)","v":1363.2125699228848},1100.0066768784618,279.02111400251675,1185.2242936813598,73.287879816333344,20.0531835158673,50.846033663741892,6.9186905756126489,474.93934622712896,88.336033008203884,{"$f":"SUM(V450:V459)","v":1690.4692989696687},189.09186766450367,114.45618714574515,0,292.34437959644788,1308.5247435271074,{"$f":"SUM(AB450:AB459)","v":5243.8128985424646},43.741694277174716,{"$f":"SUM(AD450:AD459)","v":91.93364523331249},6502.9768793924086,1877.5504761552634,1314.8938856826949,228.95829831080295,600.44151788955367,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":455.79221131176337},null,null,null,null,null,null,{"$f":"+K219","v":126.65403337779691},{"$f":"+L219","v":47.435564682819582},43.852724525191768,12.335010993229938,46.021747588719151,1.253159285156477,0.83745343152149654,1.4183423416915213,0.30934989417986924,14.602520038827807,3.0728181806384658,{"$f":"+V219","v":14.902900202478216},6.583051478201881,1.2342097956382183,0,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},67.004684326778246,8.4892730711789497,33.599184325446778,10.301182586884831,15.88500118538315,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-8.2876716485328394},null,null,null,null,null,null,{"$f":"+K207","v":-4.8173766857762095},{"$f":"+L207","v":-1.5987832776399127},-0.65573815302432459,-2.849119577331289E-2,-0.84627306349806675,-0.23351215067446263,-7.6291896205742419E-3,-9.955819591645762E-2,-3.0973660951786816E-4,0,0,{"$f":"+V207","v":0},0,0,0,0,0,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},0,0,0,0,0]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":9.9727496522136345},null,null,null,null,null,null,2.7711947154268533,1.0378918275757234,0.95949915861570079,0.26989047539613015,1.0069574597134356,2.7419169338688532E-2,1.8323510605666143E-2,3.1033380439116205E-2,6.768586590621707E-3,0.31950365325363822,6.7233370122942046E-2,{"$f":"+V204","v":0.32607598182405234},0.14403739842503954,2.7004553839974844E-2,0,0,0,0,0,{"$f":"+AD204","v":0},1.4660648552844553,0.18574559408220737,0.73515133756216822,0.2253902381637593,0.34756438595346056,""]
["INCOME TAX",null,null,{"$f":"+D202","v":-358.76119289264187},null,null,null,null,null,null,{"$f":"+K202","v":-272.92334623435323},{"$f":"+L202","v":-0.95813934017513458},2.0969607494844849,0.59488542477949446,2.1955635227685897,5.2973859263292032E-2,4.0203911403777631E-2,6.5287280644310566E-2,1.4932238047880922E-2,0.71049672745194403,0.14911394418446011,{"$f":"+V202","v":0.76629137680497916},0.31944894423886294,6.2589412639685107E-2,0,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},-94.269660782247243,-0.5483657062818833,1.6142169278457712,0.49237441938499538,0.76298043147308836,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":-348.78844324042825},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":-270.15215151892636},{"$f":"SUM(L467:L469)","v":7.9752487400588823E-2},3.0564599081001855,0.86477590017562456,3.2025209824820253,8.0393028601980568E-2,5.8527422009443775E-2,9.6320661083426767E-2,2.170082463850263E-2,1.0300003807055822,0.21634731430740217,{"$f":"SUM(V467:V469)","v":1.0923673586290314},0.46348634266390248,8.9593966479659948E-2,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},-92.803595926962785,-0.36262011219967594,2.3493682654079393,0.71776465754875463,1.1105448174265489,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":24894.438598981709},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":1246.1706905877827},1400.8712482527646,1164.3330675247644,297.31951147773259,1252.5250551058057,74.844482464697521,21.288038114692448,52.823825870059053,7.3781271032989686,496.69538032265547,92.910357521080016,{"$f":"SUM(V447,V460,V462,V464,V470)","v":1713.0689540590465},198.89162010726304,116.31942636120564,0,292.34437959644788,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":1308.5247435271074},5243.8128985424646,43.741694277174716,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":91.93364523331249},5664.7019426012957,1880.9509639228768,1364.7547886782199,244.22084214663263,624.01291558332923,""]
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[]
[]
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{"sheet":"Purchase Production Demand","index":12,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,29,0,34],[1,29,1,34],[2,29,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Purchase Production Demand"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Land Rights","411",{"$f":"Classification!M15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!M16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!M17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!M18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,0,0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!M22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!M23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!M24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!M25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,0,0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!M29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!M30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!M31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!M32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!M33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!M34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!M35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!M36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!M40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!M41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!M42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!M43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!M44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!M45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!M46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!M50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!M51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!M52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!M53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!M54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!M55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!M56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!M57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!M58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!M59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!M60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!M61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!M65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!M66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!M67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!M68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!M69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!M70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!M71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!M72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!M73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!M74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!M75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!M76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!M77","v":0},null,null,{"$f":"IF(F77<>0,OFFSET('Allocation Factors'!$A$13,$F77,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!M78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D65:D78)","v":0},null,null,{"$f":"SUM(G65:G78)","v":0},{"$f":"SUM(H65:H78)","v":0},null,null,{"$f":"SUM(K65:K78)","v":0},{"$f":"SUM(L65:L78)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V65:V78)","v":0},0,0,0,0,0,{"$f":"SUM(AB65:AB78)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!M81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!M84","v":0},null,null,{"$f":"IF(F84<>0,OFFSET('Allocation Factors'!$A$13,$F84,1),0)","v":0},{"$f":"D84-G84","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!M85","v":0},null,null,{"$f":"IF(F85<>0,OFFSET('Allocation Factors'!$A$13,$F85,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!M86","v":0},null,null,{"$f":"IF(F86<>0,OFFSET('Allocation Factors'!$A$13,$F86,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!M87","v":0},null,null,{"$f":"IF(F87<>0,OFFSET('Allocation Factors'!$A$13,$F87,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!M88","v":0},null,null,{"$f":"IF(F88<>0,OFFSET('Allocation Factors'!$A$13,$F88,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!M89","v":0},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!M90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!M91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!M92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":0},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":0},null,null,{"$f":"SUM(K84:K92)","v":0},{"$f":"SUM(L84:L92)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V84:V92)","v":0},0,0,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,0,0,0,0,0,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":0},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":0},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K96:AI96)-D96)>1,\"*****\",\"\")","v":""}]
["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!M100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!M101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!M102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!M103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!M104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!M108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!M109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!M110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!M111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!M115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!M116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!M117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!M118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!M119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!M120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!M121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!M122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!M126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!M127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!M128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!M129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!M130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!M131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!M132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!M136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!M137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!M138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!M139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!M140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!M141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!M142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!M143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!M144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!M145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!M146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!M150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!M151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!M152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!M153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!M154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!M155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!M156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!M157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!M158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!M159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!M160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!M161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!M162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!M163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!M169","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!M169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!M170","v":0},null,null,{"$f":"IF(F170<>0,OFFSET('Allocation Factors'!$A$13,$F170,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!M171","v":0},null,null,{"$f":"IF(F171<>0,OFFSET('Allocation Factors'!$A$13,$F171,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!M172","v":0},null,null,{"$f":"IF(F172<>0,OFFSET('Allocation Factors'!$A$13,$F172,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!M173","v":0},null,null,{"$f":"IF(F173<>0,OFFSET('Allocation Factors'!$A$13,$F173,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!M174","v":0},null,null,{"$f":"IF(F174<>0,OFFSET('Allocation Factors'!$A$13,$F174,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!M175","v":0},null,null,{"$f":"IF(F175<>0,OFFSET('Allocation Factors'!$A$13,$F175,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!M176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!M177","v":0},null,null,{"$f":"IF(F177<>0,OFFSET('Allocation Factors'!$A$13,$F177,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D169:D177)","v":0},null,null,{"$f":"SUM(G169:G177)","v":0},{"$f":"SUM(H169:H177)","v":0},null,null,{"$f":"SUM(K169:K177)","v":0},{"$f":"SUM(L169:L177)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V169:V177)","v":0},0,0,0,0,0,{"$f":"SUM(AB169:AB177)","v":0},0,0,0,0,0,0,0,""]
[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":0},null,null,{"$f":"IF(F180<>0,OFFSET('Allocation Factors'!$A$13,$F180,1),0)","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":0},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
[null,"O&M Working Capital",null,{"$f":"Classification!M183","v":0},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!M184","v":174.44325541789925},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},{"$f":"D184-G184","v":174.44325541789925},"PRODCOG-3",{"$f":"MATCH(I184,'Allocation Factors'!$A$13:$A$501,0)","v":61},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J184,K$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J184,L$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J184,M$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J184,N$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J184,O$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J184,P$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J184,Q$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J184,R$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J184,S$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J184,T$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J184,U$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J184,V$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J184,W$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J184,X$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J184,Y$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J184,Z$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J184,AA$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J184,AB$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J184,AC$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J184,AD$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J184,AE$10)*$H184","v":116.86079468750327},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J184,AF$10)*$H184","v":40.18814482601131},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J184,AG$10)*$H184","v":13.924191334484505},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J184,AH$10)*$H184","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F184-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J184,AI$10)*$H184","v":3.4701245699001526},""]
[null,"Gas in Storage",null,{"$f":"Classification!M185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!M186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!M187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!M188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!M189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!M190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!M191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!M192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},{"$f":"D192-G192","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":174.44325541789925},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":174.44325541789925},null,null,{"$f":"SUM(K183:K192)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V183:V192)","v":0},0,0,0,0,0,0,0,0,116.86079468750327,40.18814482601131,13.924191334484505,0,3.4701245699001526,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!M195","v":0},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":174.44325541789925},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":174.44325541789925},null,null,{"$f":"+K95-K180+K193+K195","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V95-V180+V193+V195","v":0},0,0,0,0,0,0,0,0,116.86079468750327,40.18814482601131,13.924191334484505,0,3.4701245699001526,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!M200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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[null,"Income Taxes",null,{"$f":"Classification!M202","v":1.4814895668984085},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":1.4814895668984085},"PRODBASE-3",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":40},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":0.99246054365498138},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":0.34130478206283754},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":0.11825360711205445},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":2.9470634068535052E-2},""]
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[null,"Firm Supply Commodity",null,{"$f":"Classification!M224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!M225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!M226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!M227","v":98596.029947305302},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},98596.029947305302,"TRANSALLO",{"$f":"MATCH(I227,'Allocation Factors'!$A$13:$A$501,0)","v":319},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J227,K$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J227,L$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J227,M$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J227,N$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J227,O$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J227,P$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J227,Q$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J227,R$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J227,S$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J227,T$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J227,U$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J227,V$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J227,W$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J227,X$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J227,Y$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J227,Z$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J227,AA$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J227,AB$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J227,AC$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J227,AD$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J227,AE$10)*$H227","v":66050.191422263044},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J227,AF$10)*$H227","v":22714.501178619266},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J227,AG$10)*$H227","v":7870.0089752279191},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J227,AH$10)*$H227","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F227-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J227,AI$10)*$H227","v":1961.3283711950789},""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!M228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!M229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,{"$f":"Classification!M230","v":0},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!M231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!M232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!M233","v":504.2977800268086},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},504.2977800268086,"TRANSALLO",{"$f":"MATCH(I233,'Allocation Factors'!$A$13:$A$501,0)","v":319},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J233,K$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J233,L$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J233,M$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J233,N$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J233,O$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J233,P$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J233,Q$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J233,R$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J233,S$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J233,T$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J233,U$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J233,V$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J233,W$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J233,X$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J233,Y$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J233,Z$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J233,AA$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J233,AB$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J233,AC$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J233,AD$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J233,AE$10)*$H233","v":337.83271925243849},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J233,AF$10)*$H233","v":116.17985556737005},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J233,AG$10)*$H233","v":40.25342660469839},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J233,AH$10)*$H233","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F233-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J233,AI$10)*$H233","v":10.031778602301697},""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!M234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":99100.327727332115},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":99100.327727332115},null,null,{"$f":"SUM(K224:K234)","v":0},{"$f":"SUM(L224:L234)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,0,66388.024141515489,22830.681034186637,7910.2624018326178,0,1971.3601497973807,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!M239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!M240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!M241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!M244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!M245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!M246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,0,0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!M251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!M252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","655",{"$f":"Classification!M253","v":0},null,null,{"$f":"IF(F253<>0,OFFSET('Allocation Factors'!$A$13,$F253,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","656",{"$f":"Classification!M254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!M255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!M256","v":0},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","658",{"$f":"Classification!M257","v":0},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rents","652",{"$f":"Classification!M258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Joint Venture",null,{"$f":"Classification!M259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","659",{"$f":"Classification!M260","v":0},null,null,{"$f":"IF(F260<>0,OFFSET('Allocation Factors'!$A$13,$F260,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","850",{"$f":"Classification!M263","v":0},null,null,{"$f":"IF(F263<>0,OFFSET('Allocation Factors'!$A$13,$F263,1),0)","v":0},{"$f":"D263-G263","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K263:AI263)-D263)>1,\"*****\",\"\")","v":""}]
[null,"Wells","853",{"$f":"Classification!M264","v":0},null,null,{"$f":"IF(F264<>0,OFFSET('Allocation Factors'!$A$13,$F264,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","855",{"$f":"Classification!M265","v":0},null,null,{"$f":"IF(F265<>0,OFFSET('Allocation Factors'!$A$13,$F265,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","856",{"$f":"Classification!M266","v":0},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating","857",{"$f":"Classification!M267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!M268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!M269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":0},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":0},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V263:V269,V251:V260)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","660",{"$f":"Classification!M274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!M275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!M276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!M277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!M278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!M279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!M282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!M283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!M284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!M285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!M286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,0,0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!M291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!M292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!M293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!M294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!M295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!M296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!M297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!M298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!M299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!M300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!M301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!M302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!M303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!M304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!M307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!M308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!M309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!M310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!M311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!M312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!M313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!M314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!M315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!M316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!M317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!M318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!M319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!M320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!M321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,0,0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!M326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!M327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!M328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!M329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!M330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!M331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!M332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!M333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!M334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!M335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!M336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!M337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!M338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!M339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!M342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!M343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!M344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!M345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!M346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!M347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!M348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!M349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!M350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!M351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!M352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!M353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!M354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!M355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!M356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!M360","v":0},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","688",{"$f":"Classification!M361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!M362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!M363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":0},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":0},null,null,{"$f":"SUM(K360:K363)","v":0},{"$f":"SUM(L360:L363)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!M367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!M368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!M369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!M370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!M371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!M372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!M373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!M377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!M378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!M379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!M380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!M381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!M382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!M383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!M384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!M388","v":0},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Special Services","722",{"$f":"Classification!M389","v":0},null,null,{"$f":"IF(F389<>0,OFFSET('Allocation Factors'!$A$13,$F389,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Insurance","723",{"$f":"Classification!M390","v":0},null,null,{"$f":"IF(F390<>0,OFFSET('Allocation Factors'!$A$13,$F390,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Injuries & Damages","724",{"$f":"Classification!M391","v":0},null,null,{"$f":"IF(F391<>0,OFFSET('Allocation Factors'!$A$13,$F391,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K391:AI391)-D391)>1,\"*****\",\"\")","v":""}]
[null,"Employee Benefits","725",{"$f":"Classification!M392","v":0},null,null,{"$f":"IF(F392<>0,OFFSET('Allocation Factors'!$A$13,$F392,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Admin & General Expenses","728",{"$f":"Classification!M393","v":0},null,null,{"$f":"IF(F393<>0,OFFSET('Allocation Factors'!$A$13,$F393,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Administrative and General Transferred","729",{"$f":"Classification!M394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":0},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":0},null,null,{"$f":"SUM(K388:K394)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(S388:S394)","v":0},0,0,{"$f":"SUM(V388:V394)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD388:AD394)","v":0},0,0,0,0,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D269+D287+D322+D357+D364+D374+D385+D395","v":0},null,null,{"$f":"G247+G269+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H269+H287+H322+H357+H364+H374+H385+H395","v":0},null,null,{"$f":"K247+K269+K287+K322+K357+K364+K374+K385+K395","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V247+V269+V287+V322+V357+V364+V374+V385+V395","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":99100.327727332115},null,null,{"$f":"G235","v":0},{"$f":"H235","v":99100.327727332115},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,0,66388.024141515489,22830.681034186637,7910.2624018326178,0,1971.3601497973807,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":99100.327727332115},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":99100.327727332115},null,null,{"$f":"K399+K397","v":0},0,0,0,0,0,0,0,{"$f":"S399+S397","v":0},0,0,{"$f":"V399+V397","v":0},0,0,0,0,0,0,0,{"$f":"AD399+AD397","v":0},66388.024141515489,22830.681034186637,7910.2624018326178,0,1971.3601497973807,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!M404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!M405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!M406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!M407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!M408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!M409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!M410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!M411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!M412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!M413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!M414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!M415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!M416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!M417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!M418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!M419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,0,0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K423:AI423)-D423)>1,\"*****\",\"\")","v":""}]
[null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
[]
["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+PRODROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RATE BASE",null,null,{"$f":"D197","v":174.44325541789925},null,null,null,null,null,null,{"$f":"K197","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V197","v":0},0,0,0,0,0,0,0,0,116.86079468750327,40.18814482601131,13.924191334484505,0,3.4701245699001526,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":12.768421406074729},null,null,null,null,null,null,{"$f":"+K443*K445","v":0},{"$f":"+L443*L445","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V443*V445","v":0},0,0,0,0,0,{"$f":"+AB443*AB445","v":0},0,0,8.5536575710207536,2.941582163423798,1.0191849623053386,0,0.25399670932483998,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":99100.327727332115},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,0,66388.024141515489,22830.681034186637,7910.2624018326178,0,1971.3601497973807,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,0,0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D269","v":0},null,null,null,null,null,null,{"$f":"+K269","v":0},{"$f":"+L269","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V269","v":0},0,0,0,0,0,{"$f":"+AB269","v":0},0,0,0,0,0,0,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,0,0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,0,0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,0,0,0,0,0,0,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":0},null,null,null,null,null,null,{"$f":"+K364","v":0},{"$f":"+L364","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V364","v":0},0,0,0,0,0,{"$f":"+AB364","v":0},0,0,0,0,0,0,0,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,0,0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,0,0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":0},null,null,null,null,null,null,{"$f":"+K395","v":0},0,0,0,0,0,0,0,{"$f":"+S395","v":0},0,0,{"$f":"+V395","v":0},0,0,0,0,0,0,0,{"$f":"+AD395","v":0},0,0,0,0,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":99100.327727332115},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(S450:S459)","v":0},0,0,{"$f":"SUM(V450:V459)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD450:AD459)","v":0},66388.024141515489,22830.681034186637,7910.2624018326178,0,1971.3601497973807,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":0},null,null,null,null,null,null,{"$f":"+K219","v":0},{"$f":"+L219","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V219","v":0},0,0,0,0,0,{"$f":"+AB219","v":0},0,0,0,0,0,0,0,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":0},null,null,null,null,null,null,{"$f":"+K207","v":0},{"$f":"+L207","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V207","v":0},0,0,0,0,0,{"$f":"+AB207","v":0},0,0,0,0,0,0,0]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,0,0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,{"$f":"+V204","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
["INCOME TAX",null,null,{"$f":"+D202","v":1.4814895668984085},null,null,null,null,null,null,{"$f":"+K202","v":0},{"$f":"+L202","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V202","v":0},0,0,0,0,0,{"$f":"+AB202","v":0},0,0,0.99246054365498138,0.34130478206283754,0.11825360711205445,0,2.9470634068535052E-2,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":1.4814895668984085},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":0},{"$f":"SUM(L467:L469)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V467:V469)","v":0},0,0,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,0,0.99246054365498138,0.34130478206283754,0.11825360711205445,0,2.9470634068535052E-2,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":99114.577638305083},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":0},0,0,0,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,0,{"$f":"SUM(AE447,AE460,AE462,AE464,AE470)","v":66397.570259630156},22833.963921132123,7911.3998404020349,0,1971.643617140774,""]
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[]
[]
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{"sheet":"Storage Dehy Demand","index":13,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Storage Dehydrator Demand"]
["2013 Cost Allocation Study"]
["($000's)"]
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[null,null,null,null,"Direct",null,"Total","Balance ",null,null,null,null,null,"Interruptible","Interruptible","Large Volume","Large Volume","Large","Small","Transportation","Transportation","Transportation","Transportation","Storage & ",null,"Firm","Interruptible","Trafalgar","Production","Storage","Volume","Volume","Medium","High Load","Volume"]
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[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25"]
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["I. GROSS PLANT IN SERVICE",null,null,null,"TEMP",null,null,null,"TEMP"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!W14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!W15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!W16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!W17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!W18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!W22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!W23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!W24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!W25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!W29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!W30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!W31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!W32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!W33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!W34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!W35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!W36","v":7406.3247200000005},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},7406.3247200000005,"DEHYDEMAND",{"$f":"MATCH(I36,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J36,K$10)*$H36","v":2641.4004431392004},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J36,L$10)*$H36","v":896.77957768863337},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J36,M$10)*$H36","v":222.64648887855117},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J36,N$10)*$H36","v":1.1625335239772241},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J36,O$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J36,P$10)*$H36","v":82.742955183348187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J36,Q$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J36,R$10)*$H36","v":14.873889587183363},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J36,S$10)*$H36","v":1.5478651038302373},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J36,T$10)*$H36","v":250.25527638968344},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J36,U$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J36,V$10)*$H36","v":1075.7514405053926},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J36,W$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J36,X$10)*$H36","v":257.90917888985939},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J36,Y$10)*$H36","v":626.82450557072616},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J36,Z$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J36,AA$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J36,AB$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J36,AC$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J36,AD$10)*$H36","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J36,AE$10)*$H36","v":998.30844058376192},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J36,AF$10)*$H36","v":261.35303998403077},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J36,AG$10)*$H36","v":69.853824798012738},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J36,AH$10)*$H36","v":4.91526017380966},{"$f":"OFFSET('Allocation Factors'!$A$13,$F36-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J36,AI$10)*$H36","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":7406.3247200000005},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":7406.3247200000005},null,null,{"$f":"SUM(K29:K36)","v":2641.4004431392004},896.77957768863337,222.64648887855117,1.1625335239772241,0,82.742955183348187,0,14.873889587183363,1.5478651038302373,250.25527638968344,0,{"$f":"SUM(V29:V36)","v":1075.7514405053926},0,257.90917888985939,626.82450557072616,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},998.30844058376192,261.35303998403077,69.853824798012738,4.91526017380966,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!W40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!W41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!W42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!W43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!W44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!W45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!W46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!W81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Communication Equipment","488",{"$f":"Classification!W89","v":9.5626355948290858},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},9.5626355948290858,"DEHYDEMAND",{"$f":"MATCH(I89,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J89,K$10)*$H89","v":3.4104297141538558},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J89,L$10)*$H89","v":1.1578720397127173},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J89,M$10)*$H89","v":0.28746879459178659},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J89,N$10)*$H89","v":1.5009987918227132E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J89,O$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J89,P$10)*$H89","v":0.10683311336876317},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J89,Q$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J89,R$10)*$H89","v":1.9204341070257223E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J89,S$10)*$H89","v":1.9985175505349492E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J89,T$10)*$H89","v":0.32311572936242766},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J89,U$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J89,V$10)*$H89","v":1.3889505800881936},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J89,W$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J89,X$10)*$H89","v":0.3329980236520485},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J89,Y$10)*$H89","v":0.80932102699944386},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J89,Z$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J89,AA$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J89,AB$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J89,AC$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J89,AD$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J89,AE$10)*$H89","v":1.2889604749256252},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J89,AF$10)*$H89","v":0.33744454604038499},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J89,AG$10)*$H89","v":9.0191383270652917E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J89,AH$10)*$H89","v":6.3463112505709914E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J89,AI$10)*$H89","v":0},""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!W90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!W91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!W92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":86.849168908456406},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":86.849168908456406},null,null,{"$f":"SUM(K84:K92)","v":30.97399073275686},{"$f":"SUM(L84:L92)","v":10.515952778307879},2.6108310465069713,1.3632277033843175E-2,0,0.97027299806312617,0,0.17441646132456085,1.8150810683069493E-2,2.9345814005033333,0,{"$f":"SUM(V84:V92)","v":12.614639796669369},0,3.024333753549858,7.3503646435139922,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},11.706515938312362,3.0647176801494123,0.81913052129644237,5.7638069785333937E-2,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":7493.1738889084572},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":7493.1738889084572},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":2672.3744338719571},907.29553046694127,225.25731992505814,1.1761658010110672,0,83.71322818141131,0,15.048306048507925,1.5660159145133068,253.18985779018678,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":1088.3660803020618},0,260.93351264340924,634.17487021424017,0,0,0,0,0,1010.0149565220743,264.41775766418016,70.672955319309182,4.9728982435949938,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!W100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!W101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!W102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!W103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!W104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!W108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!W109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!W110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!W111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,{"$f":"SUM(S108:S111)","v":0},0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!W115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!W116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!W117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!W118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!W119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!W120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!W121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!W122","v":4420.1892916666666},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},4420.1892916666666,"DEHYDEMAND",{"$f":"MATCH(I122,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J122,K$10)*$H122","v":1576.4215579474999},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J122,L$10)*$H122","v":535.20951837021971},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J122,M$10)*$H122","v":132.87827136590272},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J122,N$10)*$H122","v":0.69381487149913135},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J122,O$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J122,P$10)*$H122","v":49.38205362163631},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J122,Q$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J122,R$10)*$H122","v":8.8769274862013123},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J122,S$10)*$H122","v":0.92378568528317617},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J122,T$10)*$H122","v":149.35554876410558},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J122,U$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J122,V$10)*$H122","v":642.02221446981423},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J122,W$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J122,X$10)*$H122","v":153.92349564056101},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J122,Y$10)*$H122","v":374.09687962992479},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J122,Z$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J122,AA$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J122,AB$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J122,AC$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J122,AD$10)*$H122","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J122,AE$10)*$H122","v":595.80324191467435},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J122,AF$10)*$H122","v":155.9788359754692},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J122,AG$10)*$H122","v":41.689655804631705},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J122,AH$10)*$H122","v":2.9334901192435288},{"$f":"OFFSET('Allocation Factors'!$A$13,$F122-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J122,AI$10)*$H122","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":4420.1892916666666},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":4420.1892916666666},null,null,{"$f":"SUM(K115:K122)","v":1576.4215579474999},535.20951837021971,132.87827136590272,0.69381487149913135,0,49.38205362163631,0,8.8769274862013123,0.92378568528317617,149.35554876410558,0,{"$f":"SUM(V115:V122)","v":642.02221446981423},0,153.92349564056101,374.09687962992479,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},595.80324191467435,155.9788359754692,41.689655804631705,2.9334901192435288,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!W126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!W127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!W128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!W129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!W130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!W131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!W132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!W136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!W137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!W138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!W139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!W140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!W141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!W142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!W143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!W144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!W145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!W146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!W150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!W151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!W152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!W153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!W154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!W155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!W156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!W157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!W158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!W159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!W160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!W161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!W162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!W163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!W166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Capital Leases",null,{"$f":"Classification!W176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":4460.74701548744},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":4460.74701548744},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":1590.8861127331709},540.12036684298357,134.09750427115418,0.70018101332795724,0,49.835161748988426,0,8.9583782905913285,0.93226193872416219,150.7259699606129,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":647.91312952866906},0,155.33583031986703,377.52942899038953,0,0,0,0,0,601.27007189470567,157.41002955880859,42.072181853797765,2.9604065416491374,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
[null,"O&M Working Capital",null,{"$f":"Classification!W183","v":0},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!W184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!W185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!W186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!W187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ABC Receivable/Payables",null,{"$f":"Classification!W189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!W190","v":4.3160368261044573},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},4.3160368261044573,"DEHYDEMAND",{"$f":"MATCH(I190,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J190,K$10)*$H190","v":1.5392764989485124},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J190,L$10)*$H190","v":0.52259843154737406},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J190,M$10)*$H190","v":0.12974727432727029},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J190,N$10)*$H190","v":6.7746658305668892E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J190,O$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J190,P$10)*$H190","v":4.8218469372220747E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J190,Q$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J190,R$10)*$H190","v":8.6677613570385042E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J190,S$10)*$H190","v":9.020186182132861E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J190,T$10)*$H190","v":0.14583629933320327},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J190,U$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J190,V$10)*$H190","v":0.62689431107689697},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J190,W$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J190,X$10)*$H190","v":0.15029661214732634},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J190,Y$10)*$H190","v":0.36528207333960544},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J190,Z$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J190,AA$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J190,AB$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J190,AC$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J190,AD$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J190,AE$10)*$H190","v":0.58176439141739789},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J190,AF$10)*$H190","v":0.15230352270936176},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J190,AG$10)*$H190","v":4.0707326733639582E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J190,AH$10)*$H190","v":2.8643685933401912E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J190,AI$10)*$H190","v":0},""]
[null,"Customer Deposits",null,{"$f":"Classification!W191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!W192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"DEHYDEMAND",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":30.114700542665876},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":30.114700542665876},null,null,{"$f":"SUM(K183:K192)","v":10.740142562693626},3.6463765033072382,0.9052981867440395,4.7269530123146128E-3,0,0.33643938276605206,0,6.0478408354569572E-2,6.2937416120056391E-3,1.0175576946209561,0,{"$f":"SUM(V183:V192)","v":4.3740902153101029},0,1.0486790659474297,2.5487178852815702,0,0,0,0,0,4.059200868713158,1.0626820768175105,0.28403116188942912,1.9985835595872945E-2,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!W195","v":-476.67836821565061},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-476.67836821565061},"DEHYDEMAND",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-170.00313929520638},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-57.717618643884954},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-14.329747752076926},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-7.4821804897240995E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-5.3254182538919412},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-0.95729821274138283},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-9.9622125656913682E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-16.10667656316194},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-69.236424360522236},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-16.599289281642044},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":-40.343043786100125},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-64.252116457753473},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-16.820939580379004},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-4.4958611021228156},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-0.3163509956132417},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":2585.8632057480327},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":2585.8632057480327},null,null,{"$f":"+K95-K180+K193+K195","v":922.22532440627333},313.10392148337996,77.73536608857107,0.40588993579818355,0,28.889087561296996,0,5.1931079535297835,0.54042559174423666,87.374768961032899,0,{"$f":"+V95-V180+V193+V195","v":375.59061662818067},0,90.047072107847598,218.8511153230321,0,0,0,0,0,348.55196903832831,91.249470601810074,24.38894352527803,1.7161265419284877,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!W200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!W201","v":189.27295887913337},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":189.27295887913337},null,null,{"$f":"+K200*K197","v":67.502532815980842},{"$f":"+L200*L197","v":22.917726476824967},5.6898612101486972,2.9709223967073775E-2,0,2.1145446015437237,0,0.38011094552815206,3.9556597803033666E-2,6.3954199185302132,0,{"$f":"+V200*V197","v":27.491457080340599},0,6.591019872346533,16.018866759506754,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},25.512355934523772,6.6790297563180472,1.7851553379561313,0.12561234781476302,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
[null,"Income Taxes",null,{"$f":"Classification!W202","v":21.960891245492636},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":21.960891245492636},"DEHYDEMAND",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":7.8321583323146582},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":2.659089294804629},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":0.66018106325381964},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":3.447090595469209E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":0.24534558081220351},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":4.4103368940809712E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":4.5896579603262391E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":0.74204536206245886},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":3.1897683784138704},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":0.76474035948217345},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":1.8586310102871657},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":2.9601379796263294},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":0.7749519369936817},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":0.20712732798878067},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":1.457450195625978E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":0},""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!W207","v":-103.76152837787978},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-103.76152837787978},"DEHYDEMAND",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":76},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-37.005634697331004},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-12.563750998895195},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-3.1192448140468625},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-1.628692499974526E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-1.1592167258265469},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-0.20838102227983019},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-2.1685364194538179E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-3.5060398975893521},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-15.071120676105776},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-3.6132699545336462},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":-8.7817198383285806},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-13.986155549970123},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-3.6615179458332143},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-0.97864189029001147},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-6.8862077655354723E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!W224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!W225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!W226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!W227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!W228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!W229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,0,null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!W231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!W232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!W233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!W234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":0},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":0},null,null,{"$f":"SUM(K224:K234)","v":0},{"$f":"SUM(L224:L234)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!W239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!W240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!W241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!W244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!W245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!W246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!W251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!W252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor ","656",{"$f":"Classification!W254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!W255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!W256","v":0},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","658",{"$f":"Classification!W257","v":0},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rents","652",{"$f":"Classification!W258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Joint Venture",null,{"$f":"Classification!W259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","659",{"$f":"Classification!W260","v":0},null,null,{"$f":"IF(F260<>0,OFFSET('Allocation Factors'!$A$13,$F260,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","850",{"$f":"Classification!W263","v":0},null,null,{"$f":"IF(F263<>0,OFFSET('Allocation Factors'!$A$13,$F263,1),0)","v":0},{"$f":"D263-G263","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K263:AI263)-D263)>1,\"*****\",\"\")","v":""}]
[null,"Wells","853",{"$f":"Classification!W264","v":0},null,null,{"$f":"IF(F264<>0,OFFSET('Allocation Factors'!$A$13,$F264,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor ","856",{"$f":"Classification!W266","v":0},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating","857",{"$f":"Classification!W267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!W268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!W269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":0},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":0},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V263:V269,V251:V260)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Supervision","660",{"$f":"Classification!W274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!W275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!W276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!W277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!W278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!W279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Supervision","860",{"$f":"Classification!W282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor","866",{"$f":"Classification!W284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!W285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!W286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!W291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!W292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!W293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!W294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!W295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!W296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!W297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!W298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!W299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!W300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!W301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!W302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!W303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!W304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!W307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!W308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!W309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!W310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!W311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!W312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!W313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!W314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!W315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!W316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!W317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!W318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!W319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!W320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!W321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!W326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!W327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!W328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!W329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!W330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!W331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!W332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!W333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!W334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!W335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!W336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!W337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!W338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!W339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!W342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!W343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!W344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!W345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!W346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!W347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!W348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!W349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!W350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!W351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!W352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!W353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!W354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!W355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!W356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!W360","v":0},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","688",{"$f":"Classification!W361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!W362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!W363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":0},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":0},null,null,{"$f":"SUM(K360:K363)","v":0},{"$f":"SUM(L360:L363)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!W367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!W368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!W369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!W370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!W371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!W372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!W373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!W377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!W378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!W379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!W380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!W381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!W382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!W383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!W384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!W388","v":0},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Special Services","722",{"$f":"Classification!W389","v":0},null,null,{"$f":"IF(F389<>0,OFFSET('Allocation Factors'!$A$13,$F389,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Insurance","723",{"$f":"Classification!W390","v":0},null,null,{"$f":"IF(F390<>0,OFFSET('Allocation Factors'!$A$13,$F390,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Injuries & Damages","724",{"$f":"Classification!W391","v":0},null,null,{"$f":"IF(F391<>0,OFFSET('Allocation Factors'!$A$13,$F391,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K391:AI391)-D391)>1,\"*****\",\"\")","v":""}]
[null,"Employee Benefits","725",{"$f":"Classification!W392","v":0},null,null,{"$f":"IF(F392<>0,OFFSET('Allocation Factors'!$A$13,$F392,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Admin & General Expenses","728",{"$f":"Classification!W393","v":0},null,null,{"$f":"IF(F393<>0,OFFSET('Allocation Factors'!$A$13,$F393,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Administrative and General Transferred","729",{"$f":"Classification!W394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":0},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":0},null,null,{"$f":"SUM(K388:K394)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V388:V394)","v":0},0,0,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":0},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":0},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":0},0,0,0,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":0},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":0},null,null,{"$f":"K399+K397","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V399+V397","v":0},0,0,0,0,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!W404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!W405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!W406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!W407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!W408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!W409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!W410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!W411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!W412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!W413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!W414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!W415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!W416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ABC Revenue",null,{"$f":"Classification!W419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
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["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+STORDEHROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":189.27295887913337},null,null,null,null,null,null,{"$f":"+K443*K445","v":67.502532815980842},{"$f":"+L443*L445","v":22.917726476824967},5.6898612101486972,2.9709223967073775E-2,0,2.1145446015437237,0,0.38011094552815206,3.9556597803033666E-2,6.3954199185302132,0,{"$f":"+V443*V445","v":27.491457080340599},0,6.591019872346533,16.018866759506754,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},25.512355934523772,6.6790297563180472,1.7851553379561313,0.12561234781476302,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
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["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":0},null,null,null,null,null,null,{"$f":"+K270","v":0},{"$f":"+L270","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V270","v":0},0,0,0,0,0,{"$f":"+AB270","v":0},0,{"$f":"+AD270","v":0},0,0,0,0,0,""]
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["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":0},null,null,null,null,null,null,{"$f":"+K395","v":0},{"$f":"+L395","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V395","v":0},0,0,0,0,0,{"$f":"+AB395","v":0},0,{"$f":"+AD395","v":0},0,0,0,0,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":0},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":0},{"$f":"SUM(L450:L459)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V450:V459)","v":0},0,0,0,0,0,{"$f":"SUM(AB450:AB459)","v":0},0,{"$f":"SUM(AD450:AD459)","v":0},0,0,0,0,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":207.88176896331257},null,null,null,null,null,null,{"$f":"+K219","v":74.139200942333858},{"$f":"+L219","v":25.170935926785216},6.2492731160650088,3.2630155249733478E-2,0,2.3224409599970266,0,0.41748243503272586,4.3445696491256618E-2,7.0242004658270094,0,{"$f":"+V219","v":30.194343466092675},0,7.2390312829140164,17.593798810322255,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},28.020662399414537,7.3356940628198206,1.960667026744163,0.13796221722323715,0,""]
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["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":22.194591639688138},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":7.9155055184193746},{"$f":"SUM(L467:L469)","v":2.6873864258021891},0.66720648735879484,3.4837733704068652E-3,0,0.24795646569428698,0,4.457270211092558E-2,4.6384995516150678E-3,0.74994195841123101,0,{"$f":"SUM(V467:V469)","v":3.2237128171479159},0,0.7728784683353318,1.8784099343259268,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},2.9916387691424986,0.78319871400894336,0.20933150712060775,1.4729598888087629E-2,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":315.58779110425428},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":112.55160457940308},38.21229783051718,9.4870959995256392,4.953622758746886E-2,0,3.5257253014084897,0,0.63378506039197335,6.5955429651367178E-2,10.663522445179103,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":45.838392687475405},0,10.989659669062235,26.709355665826351,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},42.538501553110684,11.136404587313596,2.9765119815308907,0.20944208627073305,0,""]
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[]
[]
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{"sheet":"Storage Dehy Commodity","index":14,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Storage Dehydrator Commodity"]
["2013 Cost Allocation Study"]
["($000's)"]
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[null,"Account","Account","Account","Assignment","Match","Direct","to be","Allocation","Match","Gen. Service","Gen. Service","Firm","Contract-","Contract-","Contract -","Contract -","Wholesale","Wholesale","Service -","Service -","Service -","Service -","Transportation","Excess Utility","Transportation","Trans. Service","Transport","Transportation","Transportation","General","General","Volume","Factor","Interruptible"]
[null,"Description","Code","Dollars","Factor",null,"Assignment","Allocated","Factor",null,"Small Volume","Large Volume","Contract","Firm","Interruptible","Firm","Interruptible","Service","Service","Firm","Interruptible","Firm","Interruptible","Service","Storage Space","Service","& Exchanges","Service","Service","Service","Firm Service","Firm Service","Firm Service","Firm Service","Service","check"]
[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25"]
[null,null,null,null,null,null,null,null,null,null,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!X14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!X15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!X16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!X17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!X18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!X22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!X23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!X24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!X25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!X29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!X30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!X31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!X32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!X33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!X34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!X35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!X36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!X40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!X41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!X42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!X43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!X44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!X45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!X46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!X50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!X51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!X52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!X53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!X54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!X55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!X56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!X57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!X58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!X59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!X60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!X61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!X65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!X66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!X67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!X68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!X69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!X70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!X71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!X72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!X73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!X74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!X75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Construction Equipment","485/6",{"$f":"Classification!X88","v":14.995012184273433},null,null,{"$f":"IF(F88<>0,OFFSET('Allocation Factors'!$A$13,$F88,1),0)","v":0},14.995012184273433,"DEHYCOMMODITY",{"$f":"MATCH(I88,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J88,K$10)*$H88","v":5.4791921165650326},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J88,L$10)*$H88","v":1.8184255254121013},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J88,M$10)*$H88","v":0.74582403514141582},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J88,N$10)*$H88","v":3.2405341216843964E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J88,O$10)*$H88","v":0.96253479859086777},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J88,P$10)*$H88","v":0.26559225457195201},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J88,Q$10)*$H88","v":8.6772943764713614E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J88,R$10)*$H88","v":0.11323558811905465},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J88,S$10)*$H88","v":3.522884963703923E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J88,T$10)*$H88","v":0.16788752528292528},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J88,U$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J88,V$10)*$H88","v":0.65176043625500224},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J88,W$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J88,X$10)*$H88","v":0.36224075748305984},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J88,Y$10)*$H88","v":1.726250835496514},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J88,Z$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J88,AA$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J88,AB$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J88,AC$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J88,AD$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J88,AE$10)*$H88","v":1.8604250253014394},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J88,AF$10)*$H88","v":0.58557950919845059},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J88,AG$10)*$H88","v":0.20802752201925298},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J88,AH$10)*$H88","v":6.6013307466775591E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J88,AI$10)*$H88","v":0},""]
[null,"Communication Equipment","488",{"$f":"Classification!X89","v":0},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!X90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!X91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!X92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":77.286533313627316},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":77.286533313627316},null,null,{"$f":"SUM(K84:K92)","v":28.240574855470598},{"$f":"SUM(L84:L92)","v":9.3724368624060794},3.8440885162144318,0.16702197055376544,4.9610481713938794,1.3689021641706092,4.47240717551841E-2,0.58363314053389337,1.8157475483276686E-3,0.86531739062737989,0,{"$f":"SUM(V84:V92)","v":3.3592706728145445},0,1.8670429891434352,8.8973547380777163,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},9.5889085602922179,3.0181642861823716,1.0722049314207587,3.4024245022118219E-2,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":77.286533313627316},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":77.286533313627316},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":28.240574855470598},9.3724368624060794,3.8440885162144318,0.16702197055376544,4.9610481713938794,1.3689021641706092,4.47240717551841E-2,0.58363314053389337,1.8157475483276686E-3,0.86531739062737989,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":3.3592706728145445},0,1.8670429891434352,8.8973547380777163,0,0,0,0,0,9.5889085602922179,3.0181642861823716,1.0722049314207587,3.4024245022118219E-2,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!X100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!X101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!X102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!X103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!X104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!X108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!X109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!X110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!X111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!X115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!X116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!X117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!X118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!X119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!X120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!X121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!X122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!X126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!X127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!X128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!X129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!X130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!X131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!X132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!X136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!X137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!X138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!X139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!X140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!X141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!X142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!X143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!X144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!X145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!X146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!X150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!X151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!X152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!X153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!X154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!X155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!X156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!X157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!X158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!X159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!X160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!X161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!X162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!X163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!X166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!X169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":35.675444564835352},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":35.675444564835352},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":13.035842332933063},4.3263145257833875,1.7744303034788522,7.7097300087462878E-2,2.2900186026435909,0.63188489868442344,2.0644620404192179E-2,0.2694049125845111,8.3814861692959024E-4,0.39943029240350086,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":1.5506385074868068},0,0.86182657965856424,4.107016735294545,0,0,0,0,0,4.4262378077147169,1.3931838842133666,0.49492952980334803,1.5705583044089377E-2,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
[null,"O&M Working Capital",null,{"$f":"Classification!X183","v":6.8197066503097599},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":6.8197066503097599},"DEHYCOMMODITY",{"$f":"MATCH(I183,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J183,K$10)*$H183","v":2.4919274793822992},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J183,L$10)*$H183","v":0.82701691044653258},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J183,M$10)*$H183","v":0.33919953314537604},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J183,N$10)*$H183","v":1.4737895393899327E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J183,O$10)*$H183","v":0.43775922863131489},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J183,P$10)*$H183","v":0.12079091650720566},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J183,Q$10)*$H183","v":3.9464190784706966E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J183,R$10)*$H183","v":5.1499357510170082E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J183,S$10)*$H183","v":1.6022022336497361E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J183,T$10)*$H183","v":7.6354967812351293E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J183,U$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J183,V$10)*$H183","v":0.29641956451350476},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J183,W$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J183,X$10)*$H183","v":0.16474649519867446},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J183,Y$10)*$H183","v":0.78509601447908262},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J183,Z$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J183,AA$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J183,AB$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J183,AC$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J183,AD$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J183,AE$10)*$H183","v":0.84611821327877712},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J183,AF$10)*$H183","v":0.26632058874577691},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J183,AG$10)*$H183","v":9.4610571697304732E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J183,AH$10)*$H183","v":3.0022742656539291E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J183,AI$10)*$H183","v":0},""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!X184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!X185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!X186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!X187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!X188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!X189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!X190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!X191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!X192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"DEHYCOMMODITY",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":6.8197066503097599},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":6.8197066503097599},null,null,{"$f":"SUM(K183:K192)","v":2.4919274793822992},0.82701691044653258,0.33919953314537604,1.4737895393899327E-2,0.43775922863131489,0.12079091650720566,3.9464190784706966E-3,5.1499357510170082E-2,1.6022022336497361E-4,7.6354967812351293E-2,0,{"$f":"SUM(V183:V192)","v":0.29641956451350476},0,0.16474649519867446,0.78509601447908262,0,0,0,0,0,0.84611821327877712,0.26632058874577691,9.4610571697304732E-2,3.0022742656539291E-3,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!X195","v":-0.33996409090222662},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-0.33996409090222662},"DEHYCOMMODITY",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-0.12422321128490198},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-4.1227000886900782E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-1.6909181997584847E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-7.3468779029835858E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-2.1822407594166125E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-6.0214575531271171E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":-1.9672998313945868E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-2.5672559181410676E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-7.9870184119944344E-6},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-3.8063143400773321E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-1.4776589806966311E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-8.2126542007494481E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":-3.9137233684563184E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-4.217920563490371E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-1.327614829845964E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-4.7163607829602454E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-1.4966412687499221E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":48.090831308199498},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":48.090831308199498},null,null,{"$f":"+K95-K180+K193+K195","v":17.572436790634931},5.8319122461823243,2.3919485638833708,0.10392787806990354,3.0869663897874373,0.85178672444026426,2.7829140446323161E-2,0.36316032954141131,1.1298321363510575E-3,0.5384357516961531,0,{"$f":"+V95-V180+V193+V195","v":2.0902751400342763},0,1.1617502504827959,5.53629678357769,0,0,0,0,0,5.9666097602213748,1.8780248424163224,0.66716961253175511,2.1171272116807777E-2,0,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!X200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!X201","v":3.5200214444549833},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":3.5200214444549833},null,null,{"$f":"+K200*K197","v":1.2862192782227557},{"$f":"+L200*L197","v":0.42686839903391949},0.17507932405957813,7.6070292305466846E-3,0.22595134238219899,6.2346760381756711E-2,2.0369614849037759E-3,2.6581618844737052E-2,8.2698369739181939E-5,3.9410950920878499E-2,0,{"$f":"+V200*V197","v":0.15299825595814323},0,8.5034624762311994E-2,0.40523074504927364,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},0.43672762011690774,0.13746253784133527,4.8833660789724974E-2,1.5496370062716919E-3,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
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[null,"Capital Taxes",null,{"$f":"Classification!X203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},"DEHYCOMMODITY",{"$f":"MATCH(I203,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J203,K$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J203,L$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J203,M$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J203,N$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J203,O$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J203,P$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J203,Q$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J203,R$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J203,S$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J203,T$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J203,U$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J203,V$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J203,W$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J203,X$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J203,Y$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J203,Z$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J203,AA$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J203,AB$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J203,AC$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J203,AD$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J203,AE$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J203,AF$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J203,AG$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J203,AH$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J203,AI$10)*$H203","v":0},""]
[null,"Property Tax",null,{"$f":"Classification!X204","v":0.23370039419550015},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":0.23370039419550015},"DEHYCOMMODITY",{"$f":"MATCH(I204,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J204,K$10)*$H204","v":8.5394352587261302E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J204,L$10)*$H204","v":2.8340541300104244E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J204,M$10)*$H204","v":1.1623823233423597E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J204,N$10)*$H204","v":5.0504400552329868E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J204,O$10)*$H204","v":1.5001305707073127E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J204,P$10)*$H204","v":4.1393107138541678E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J204,Q$10)*$H204","v":1.3523744371869031E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J204,R$10)*$H204","v":1.7648002719288629E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J204,S$10)*$H204","v":5.4904897348897967E-6},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J204,T$10)*$H204","v":2.6165621179205295E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J204,U$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J204,V$10)*$H204","v":1.0157822414680853E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J204,W$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J204,X$10)*$H204","v":5.6455978012644441E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J204,Y$10)*$H204","v":2.6903979521867547E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J204,Z$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J204,AA$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J204,AB$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J204,AC$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J204,AD$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J204,AE$10)*$H204","v":2.8995112270739819E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J204,AF$10)*$H204","v":9.1263788552310762E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J204,AG$10)*$H204","v":3.2421523438574086E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J204,AH$10)*$H204","v":1.0288311731626461E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J204,AI$10)*$H204","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":4.1621415547116785},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":4.1621415547116785},null,null,{"$f":"SUM(K201:K204)","v":1.5208505944744555},{"$f":"SUM(L201:L204)","v":0.50473746539558739},0.20701718484900594,8.9946987448728498E-3,0.26716924493550864,7.3720017415047301E-2,2.4085427249372639E-3,3.1430621128592962E-2,9.7784154622289213E-5,4.6600271937800308E-2,0,{"$f":"SUM(V201:V204)","v":0.18090810211538341},0,0.10054658782549916,0.47915268410459977,0,0,{"$f":"SUM(AB201:AB204)","v":0},0,{"$f":"SUM(AD201:AD204)","v":0},0.5163951994219631,0.16253836801671365,5.774186664737177E-2,1.832320819716215E-3,0,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!X207","v":-7.4002086139669118E-2},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-7.4002086139669118E-2},"DEHYCOMMODITY",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-2.7040434646068156E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-8.9741362472017042E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-3.6807262185125701E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-1.5992403491537759E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":-4.750218419459178E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-1.3107279046745805E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":-4.2823432086328393E-5},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-5.5883047263215039E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-1.7385836926333569E-6},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-8.2854398216448705E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-3.2165116875834008E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-1.7876992301930075E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":-8.5192436963183842E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-9.1814085435119059E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-2.8899013051004478E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-1.0266394194755099E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-3.2578316079290954E-5},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["VIII. OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!X224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!X225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!X226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!X227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!X228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!X229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,{"$f":"Classification!X230","v":0},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!X231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!X232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!X233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!X234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":0},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":0},null,null,{"$f":"SUM(K224:K234)","v":0},{"$f":"SUM(L224:L234)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!X239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!X240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!X241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!X244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!X245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!X246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Compressor ","656",{"$f":"Classification!X254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!X255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!X256","v":0},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","658",{"$f":"Classification!X257","v":90.96889001516044},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},90.96889001516044,"DEHYCOMMODITY",{"$f":"MATCH(I257,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J257,K$10)*$H257","v":33.240121374925693},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J257,L$10)*$H257","v":11.031678373390335},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J257,M$10)*$H257","v":4.5246235074486574},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J257,N$10)*$H257","v":0.19659056523812088},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J257,O$10)*$H257","v":5.839323179784393},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J257,P$10)*$H257","v":1.6112446124167703},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J257,Q$10)*$H257","v":5.2641760344167489E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J257,R$10)*$H257","v":0.68695614480445388},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J257,S$10)*$H257","v":2.1371968949471902E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J257,T$10)*$H257","v":1.0185081302166286},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J257,U$10)*$H257","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J257,V$10)*$H257","v":3.9539763431534092},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J257,W$10)*$H257","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J257,X$10)*$H257","v":2.1975733811703839},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J257,Y$10)*$H257","v":10.472490483039255},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J257,Z$10)*$H257","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J257,AA$10)*$H257","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J257,AB$10)*$H257","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J257,AC$10)*$H257","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J257,AD$10)*$H257","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J257,AE$10)*$H257","v":11.286472957027417},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J257,AF$10)*$H257","v":3.5524824730235189},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J257,AG$10)*$H257","v":1.2620218335362916},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J257,AH$10)*$H257","v":4.0047698745988389E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F257-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J257,AI$10)*$H257","v":0},""]
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[null,"Joint Venture",null,{"$f":"Classification!X259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","659",{"$f":"Classification!X260","v":0},null,null,{"$f":"IF(F260<>0,OFFSET('Allocation Factors'!$A$13,$F260,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Supervision","850",{"$f":"Classification!X263","v":0},null,null,{"$f":"IF(F263<>0,OFFSET('Allocation Factors'!$A$13,$F263,1),0)","v":0},{"$f":"D263-G263","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K263:AI263)-D263)>1,\"*****\",\"\")","v":""}]
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[null,"Compressor ","856",{"$f":"Classification!X266","v":0},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating","857",{"$f":"Classification!X267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!X268","v":15.621800744719936},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},15.621800744719936,"DEHYCOMMODITY",{"$f":"MATCH(I268,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J268,K$10)*$H268","v":5.7082212695225376},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J268,L$10)*$H268","v":1.8944353547703996},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J268,M$10)*$H268","v":0.77699933313970426},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J268,N$10)*$H268","v":3.3759878107009714E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J268,O$10)*$H268","v":1.0027685638839146},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J268,P$10)*$H268","v":0.27669395858280216},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J268,Q$10)*$H268","v":9.0400035749675922E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J268,R$10)*$H268","v":0.1179688134339959},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J268,S$10)*$H268","v":3.6701408623909842E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J268,T$10)*$H268","v":0.17490519082369588},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J268,U$10)*$H268","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J268,V$10)*$H268","v":0.67900389431799091},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J268,W$10)*$H268","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J268,X$10)*$H268","v":0.37738234990910552},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J268,Y$10)*$H268","v":1.7984077809430281},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J268,Z$10)*$H268","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J268,AA$10)*$H268","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J268,AB$10)*$H268","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J268,AC$10)*$H268","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J268,AD$10)*$H268","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J268,AE$10)*$H268","v":1.9381904254956668},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J268,AF$10)*$H268","v":0.61005661752533868},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J268,AG$10)*$H268","v":0.21672303152983888},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J268,AH$10)*$H268","v":6.8772650736986978E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F268-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J268,AI$10)*$H268","v":0},""]
[null,"Other","859",{"$f":"Classification!X269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":106.59069075988037},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":106.59069075988037},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":38.948342644448232},12.926113728160734,5.3016228405883616,0.23035044334513061,6.8420917436683073,1.8879385709995724,6.1681763919135081E-2,0.80492495823844978,2.5042109811862887E-3,1.1934133210403244,0,{"$f":"SUM(V263:V269,V251:V260)","v":4.6329802374713998},0,2.5749557310794895,12.270898263982284,0,0,0,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},13.224663382523083,4.162539090548858,1.4787448650661306,4.6924963819687089E-2,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","660",{"$f":"Classification!X274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!X275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!X276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!X277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!X278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!X279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!X282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!X283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!X284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!X285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!X286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!X291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!X292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!X293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!X294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!X295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!X296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!X297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!X298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!X299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!X300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!X301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!X302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!X303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!X304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!X307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!X308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!X309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!X310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!X311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!X312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!X313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!X314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!X315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!X316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!X317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!X318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!X319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!X320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!X321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!X326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!X327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!X328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!X329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!X330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!X331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!X332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!X333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!X334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!X335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!X336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!X337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!X338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!X339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!X342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!X343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!X344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!X345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!X346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!X347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!X348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!X349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!X350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!X351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!X352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!X353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!X354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!X355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!X356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!X360","v":0.19595444765080075},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":0.19595444765080075},"DEHYCOMMODITY",{"$f":"MATCH(I360,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J360,K$10)*$H360","v":7.1601946806030312E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J360,L$10)*$H360","v":2.3763139705878872E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J360,M$10)*$H360","v":9.7464100098634873E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J360,N$10)*$H360","v":4.2347219602409858E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J360,O$10)*$H360","v":1.257838089657326E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J360,P$10)*$H360","v":3.4707530014254171E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J360,Q$10)*$H360","v":1.1339466789017712E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J360,R$10)*$H360","v":1.4797598595854742E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J360,S$10)*$H360","v":4.6036973409325872E-6},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J360,T$10)*$H360","v":2.1939500201792949E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J360,U$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J360,V$10)*$H360","v":8.5171892304922586E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J360,W$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J360,X$10)*$H360","v":4.7337532425379648E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J360,Y$10)*$H360","v":2.2558603142131629E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J360,Z$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J360,AA$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J360,AB$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J360,AC$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J360,AD$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J360,AE$10)*$H360","v":2.4311988129693863E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J360,AF$10)*$H360","v":7.6523385156668563E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J360,AG$10)*$H360","v":2.7184985028688513E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J360,AH$10)*$H360","v":8.6266026617978848E-5},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J360,AI$10)*$H360","v":0},""]
[null,"Other ","688",{"$f":"Classification!X361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!X362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!X363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":0.19595444765080075},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":0.19595444765080075},null,null,{"$f":"SUM(K360:K363)","v":7.1601946806030312E-2},{"$f":"SUM(L360:L363)","v":2.3763139705878872E-2},9.7464100098634873E-3,4.2347219602409858E-4,1.257838089657326E-2,3.4707530014254171E-3,1.1339466789017712E-4,1.4797598595854742E-3,4.6036973409325872E-6,2.1939500201792949E-3,0,{"$f":"SUM(V360:V363)","v":8.5171892304922586E-3},0,4.7337532425379648E-3,2.2558603142131629E-2,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},2.4311988129693863E-2,7.6523385156668563E-3,2.7184985028688513E-3,8.6266026617978848E-5,0,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!X367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!X368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!X369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!X370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!X371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!X372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!X373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!X377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!X378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!X379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!X380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!X381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!X382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!X383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!X384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!X388","v":8.4748754103808146},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":8.4748754103808146},"DEHYCOMMODITY",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":3.0967277629911032},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":1.0277370622670523},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":0.42152455084498802},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":1.8314838698941526E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":0.54400505954699574},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":0.15010733167793691},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":4.9042300090239056E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":6.3998447586235518E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":1.9910628137939941E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":9.4886609110074044E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":0.36836172100411202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":0.20473109661428759},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":0.97564180529591293},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":1.0514743239969058},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":0.33095760925980722},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":0.11757291753936945},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":3.7309376566884889E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!X394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"DEHYCOMMODITY",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":32.357277202201807},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":32.357277202201807},null,null,{"$f":"SUM(K388:K394)","v":11.823380733611859},3.9239247073789438,1.6093908262672627,6.9926492602990956E-2,2.0770243406293902,0.57311338586009997,1.872446757989716E-2,0.24434760498329905,7.6019254883693047E-4,0.36227934513242266,0,{"$f":"SUM(V388:V394)","v":1.4064138692364083},0,0.78166822805972003,3.7250237691220427,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},4.0145541409247496,1.2636040751561177,0.44889621381726558,1.4244809290497647E-2,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":139.14392240973299},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":139.14392240973299},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":50.843325324866129},16.873801575245558,6.9207600768654878,0.30070040814414567,8.9316944651942709,2.464522709861098,8.0519626166922417E-2,1.0507523230813343,3.2690072273641518E-3,1.5578866161929263,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":6.0479112959383006},0,3.3613577123817473,16.018480636246458,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},17.263529511577527,5.4337955042206429,1.930359577386265,6.125603913680272E-2,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":139.14392240973299},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":139.14392240973299},null,null,{"$f":"K399+K397","v":50.843325324866129},16.873801575245558,6.9207600768654878,0.30070040814414567,8.9316944651942709,2.464522709861098,8.0519626166922417E-2,1.0507523230813343,3.2690072273641518E-3,1.5578866161929263,0,{"$f":"V399+V397","v":6.0479112959383006},0,3.3613577123817473,16.018480636246458,0,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":0},17.263529511577527,5.4337955042206429,1.930359577386265,6.125603913680272E-2,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!X404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!X405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!X406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!X407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!X408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!X409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!X410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!X411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!X412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!X413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!X414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!X415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!X416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!X417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!X418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!X419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
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["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+STORDEHROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":3.5200214444549833},null,null,null,null,null,null,{"$f":"+K443*K445","v":1.2862192782227557},{"$f":"+L443*L445","v":0.42686839903391949},0.17507932405957813,7.6070292305466846E-3,0.22595134238219899,6.2346760381756711E-2,2.0369614849037759E-3,2.6581618844737052E-2,8.2698369739181939E-5,3.9410950920878499E-2,0,{"$f":"+V443*V445","v":0.15299825595814323},0,8.5034624762311994E-2,0.40523074504927364,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},0.43672762011690774,0.13746253784133527,4.8833660789724974E-2,1.5496370062716919E-3,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
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["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
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["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":32.357277202201807},null,null,null,null,null,null,{"$f":"+K395","v":11.823380733611859},{"$f":"+L395","v":3.9239247073789438},1.6093908262672627,6.9926492602990956E-2,2.0770243406293902,0.57311338586009997,1.872446757989716E-2,0.24434760498329905,7.6019254883693047E-4,0.36227934513242266,0,{"$f":"+V395","v":1.4064138692364083},0,0.78166822805972003,3.7250237691220427,0,0,{"$f":"+AB395","v":0},0,{"$f":"+AD395","v":0},4.0145541409247496,1.2636040751561177,0.44889621381726558,1.4244809290497647E-2,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":139.14392240973299},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":50.843325324866129},{"$f":"SUM(L450:L459)","v":16.873801575245558},6.9207600768654878,0.30070040814414567,8.9316944651942709,2.464522709861098,8.0519626166922417E-2,1.0507523230813343,3.2690072273641518E-3,1.5578866161929263,0,{"$f":"SUM(V450:V459)","v":6.0479112959383006},0,3.3613577123817473,16.018480636246458,0,0,{"$f":"SUM(AB450:AB459)","v":0},0,{"$f":"SUM(AD450:AD459)","v":0},17.263529511577527,5.4337955042206429,1.930359577386265,6.125603913680272E-2,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":10.364921340952217},null,null,null,null,null,null,{"$f":"+K219","v":3.7873523943997922},{"$f":"+L219","v":1.256940461511828},0.51553192244417811,2.2399369110988089E-2,0.66532773383051658,0.18358390067142349,5.997959358695285E-3,7.827122441963752E-2,2.4351047597220561E-4,0.11604798797760787,0,{"$f":"+V219","v":0.45051284866662661},0,0.25038972370670254,1.1932270480873486,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},1.2859715491403449,0.40476696364948206,0.14379374127779265,4.5630022232781252E-3,0,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-7.4002086139669118E-2},null,null,null,null,null,null,{"$f":"+K207","v":-2.7040434646068156E-2},{"$f":"+L207","v":-8.9741362472017042E-3},-3.6807262185125701E-3,-1.5992403491537759E-4,-4.750218419459178E-3,-1.3107279046745805E-3,-4.2823432086328393E-5,-5.5883047263215039E-4,-1.7385836926333569E-6,-8.2854398216448705E-4,0,{"$f":"+V207","v":-3.2165116875834008E-3},0,-1.7876992301930075E-3,-8.5192436963183842E-3,0,0,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},-9.1814085435119059E-3,-2.8899013051004478E-3,-1.0266394194755099E-3,-3.2578316079290954E-5,0]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["INCOME TAX",null,null,{"$f":"+D202","v":0.40841971606119448},null,null,null,null,null,null,{"$f":"+K202","v":0.14923696366443842},{"$f":"+L202","v":4.952852506156364E-2},2.0314037556004222E-2,8.826255088028673E-4,2.621659684623653E-2,7.2339463194364233E-3,2.3634379631479793E-4,3.0842020119270447E-3,9.5952951482174732E-6,4.5727588990012794E-3,0,{"$f":"+V202","v":1.7752023742559318E-2},0,9.8663652619227181E-3,4.7017959533458539E-2,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},5.0672467034315473E-2,1.5949451320147304E-2,5.6660535137893894E-3,1.7980069612825851E-4,0,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":0.64212011025669469},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":0.23463131625169972},{"$f":"SUM(L467:L469)","v":7.7869066361667877E-2},3.193786078942782E-2,1.3876695143261661E-3,4.1217902553309656E-2,1.137325703329059E-2,3.7158124003348826E-4,4.8490022838559074E-3,1.5085784883107271E-5,7.1893210169218088E-3,0,{"$f":"SUM(V467:V469)","v":2.7909846157240171E-2},0,1.5511963063187162E-2,7.3921939055326083E-2,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},7.9667579305055289E-2,2.5075830175378379E-2,8.908205857646798E-3,2.826838134445231E-4,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":153.5969832192572},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":56.124487879094303},18.626505365905775,7.6396284579401588,0.33193455196509125,9.8594412255408361,2.7205159000428942,8.8883304818468636E-2,1.1598953381569326,3.6085632742660135E-3,1.7197063321261701,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":6.6761157350327274},0,3.7105063246837555,17.682341124742084,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},19.056714851596325,5.9982109345817385,2.1308685458919538,6.761878386371778E-2,0,""]
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[]
[]
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{"sheet":"Storage X Dehy Deliverability","index":15,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Storage Excluding Dehydrator Deliverability"]
["2013 Cost Allocation Study"]
["($000's)"]
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[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AI16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AI17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AI18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Other","444",{"$f":"Classification!AI25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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[null,"Compressor Equipment ","456",{"$f":"Classification!AI35","v":122444.77195396883},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},122444.77195396883,"NETFROMSTOR",{"$f":"MATCH(I35,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J35,K$10)*$H35","v":43668.848872628361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J35,L$10)*$H35","v":14825.973074950618},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J35,M$10)*$H35","v":3680.8943150262053},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J35,N$10)*$H35","v":19.219539733093818},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J35,O$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J35,P$10)*$H35","v":1367.944650180357},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J35,Q$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J35,R$10)*$H35","v":245.90199423111147},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J35,S$10)*$H35","v":25.590018912106203},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J35,T$10)*$H35","v":4137.3355079970388},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J35,U$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J35,V$10)*$H35","v":17784.818353445924},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J35,W$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J35,X$10)*$H35","v":4263.8733498582251},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J35,Y$10)*$H35","v":10362.951469371548},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J35,Z$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J35,AA$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J35,AB$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J35,AC$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J35,AD$10)*$H35","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J35,AE$10)*$H35","v":16504.495005047651},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J35,AF$10)*$H35","v":4320.8088478628224},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J35,AG$10)*$H35","v":1154.8556093426539},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J35,AH$10)*$H35","v":81.261345381106779},{"$f":"OFFSET('Allocation Factors'!$A$13,$F35-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J35,AI$10)*$H35","v":0},""]
[null,"Other","459",{"$f":"Classification!AI36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":231994.1339866276},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":231994.1339866276},null,null,{"$f":"SUM(K29:K36)","v":82738.663437642681},28090.53199368338,6974.131073818593,36.414951858270463,0,2591.8226592764354,0,465.9065412664383,48.484995982085067,7838.9428382514589,0,{"$f":"SUM(V29:V36)","v":33696.608406998886},0,8078.6920457566903,19634.516960724974,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},31270.800414590853,8186.5668152702419,2188.0862914242534,153.96456008236331,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AI40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AI41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AI42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AI43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AI44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AI45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AI46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AI50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AI51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AI52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AI53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AI54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AI55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AI56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AI57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AI58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AI59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AI60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AI61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AI65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AI66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!AI67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AI68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AI69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AI70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AI71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AI72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":239006.45409764594},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":239006.45409764594},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":85239.54560915484},28939.604334623968,7184.9331262042579,37.515640461337618,0,2670.1638218115399,0,479.98916375794477,49.950517142320166,8075.8849348863787,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":34715.131594396065},0,8322.8808695415573,20227.99540687292,0,0,0,0,0,32216.000445586102,8434.0162922566906,2254.2240046600641,158.61833628996294,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AI100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AI101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AI102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AI103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AI104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AI108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},"XSPK&AVG",{"$f":"MATCH(I108,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J108,K$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J108,L$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J108,M$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J108,N$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J108,O$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J108,P$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J108,Q$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J108,R$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J108,S$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J108,T$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J108,U$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J108,V$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J108,W$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J108,X$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J108,Y$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J108,Z$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J108,AA$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J108,AB$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J108,AC$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J108,AD$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J108,AE$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J108,AF$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J108,AG$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J108,AH$10)*$H108","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F108-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J108,AI$10)*$H108","v":0},""]
[null,"Land","440",{"$f":"Classification!AI109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AI110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},"XSPK&AVG",{"$f":"MATCH(I110,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J110,K$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J110,L$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J110,M$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J110,N$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J110,O$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J110,P$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J110,Q$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J110,R$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J110,S$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J110,T$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J110,U$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J110,V$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J110,W$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J110,X$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J110,Y$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J110,Z$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J110,AA$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J110,AB$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J110,AC$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J110,AD$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J110,AE$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J110,AF$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J110,AG$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J110,AH$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J110,AI$10)*$H110","v":0},""]
[null,"Other","444",{"$f":"Classification!AI111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":110472.42398000624},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":110472.42398000624},null,null,{"$f":"SUM(K115:K122)","v":39399.016474050855},13376.325973867053,3320.9855423475201,17.340300514366675,0,1234.1903942841834,0,221.85830338628745,23.08788994255579,3732.7970406021773,0,{"$f":"SUM(V115:V122)","v":16045.862654616925},0,3846.9623242033358,9349.6876194846391,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},14890.726167214041,3898.3308095596658,1041.9366745927846,73.315811339843577,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AI126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AI127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AI128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AI129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AI130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AI131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AI132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AI136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AI137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AI138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AI139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!AI140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AI141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AI142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AI143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AI144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AI145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AI146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AI150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AI151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!AI152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AI153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AI154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AI155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AI156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AI157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AI158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AI159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AI160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AI161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AI162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AI163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AI166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":113726.55353129546},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":113726.55353129546},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":40559.57310149612},13770.345549712662,3418.8101107186567,17.851084855825942,0,1270.5453079292786,0,228.39346967700692,23.76797807887279,3842.7521291316634,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":16518.517403731214},0,3960.2803209565527,9625.0965738803025,0,0,0,0,0,15329.354653085382,4013.1619414481565,1072.6284689900729,75.475437603687567,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
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[null,"Balancing Gas",null,{"$f":"Classification!AI187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!AI188","v":1049.1748868831908},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},1049.1748868831908,"NETFROMSTOR",{"$f":"MATCH(I188,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J188,K$10)*$H188","v":374.17897755147038},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J188,L$10)*$H188","v":127.03718072742393},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J188,M$10)*$H188","v":31.539949113126855},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J188,N$10)*$H188","v":0.16468370273086286},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J188,O$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J188,P$10)*$H188","v":11.721310356598872},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J188,Q$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J188,R$10)*$H188","v":2.1070250110700215},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J188,S$10)*$H188","v":0.21926951040050097},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J188,T$10)*$H188","v":35.450991041352523},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J188,U$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J188,V$10)*$H188","v":152.39021222751285},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J188,W$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J188,X$10)*$H188","v":36.535237626997379},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J188,Y$10)*$H188","v":88.795530116559434},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J188,Z$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J188,AA$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J188,AB$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J188,AC$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J188,AD$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J188,AE$10)*$H188","v":141.41968990309175},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J188,AF$10)*$H188","v":37.023092630729735},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J188,AG$10)*$H188","v":9.8954449746045192},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J188,AH$10)*$H188","v":0.69629238952112837},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J188,AI$10)*$H188","v":0},""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!AI189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!AI190","v":175.52372086252313},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},175.52372086252313,"NETFROMSTOR",{"$f":"MATCH(I190,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J190,K$10)*$H190","v":62.598988242539534},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J190,L$10)*$H190","v":21.252928303882285},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J190,M$10)*$H190","v":5.2765361555656547},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J190,N$10)*$H190","v":2.7551075259349904E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J190,O$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J190,P$10)*$H190","v":1.9609390511495515},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J190,Q$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J190,R$10)*$H190","v":0.35249878215449915},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J190,S$10)*$H190","v":3.6683112432793652E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J190,T$10)*$H190","v":5.9308414008340122},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J190,U$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J190,V$10)*$H190","v":25.494412235374639},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J190,W$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J190,X$10)*$H190","v":6.1122325086694582},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J190,Y$10)*$H190","v":14.855218168936187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J190,Z$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J190,AA$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J190,AB$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J190,AC$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J190,AD$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J190,AE$10)*$H190","v":23.659077705105666},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J190,AF$10)*$H190","v":6.1938491452922495},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J190,AG$10)*$H190","v":1.655477407291694},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J190,AH$10)*$H190","v":0.11648756803555915},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J190,AI$10)*$H190","v":0},""]
[null,"Customer Deposits",null,{"$f":"Classification!AI191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!AI192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"NETFROMSTOR",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":1572.9183090615409},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":1572.9183090615409},null,null,{"$f":"SUM(K183:K192)","v":560.96745358160797},190.45357451447632,47.284550981089012,0.24689307232556898,0,17.572536186847998,0,3.1588424951803242,0.32872787162537792,53.147967589056691,0,{"$f":"SUM(V183:V192)","v":228.46272621574423},0,54.773465232413962,133.1218625505584,0,0,0,0,0,212.0157680967672,55.504855277230526,14.835206953060965,1.0438784435563102,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!AI195","v":-5710.3070234549486},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-5710.3070234549486},"NETFROMSTOR",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-2036.5306778251534},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-691.42076732578983},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-171.66136474647777},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-0.89631816021279909},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-63.795161026222345},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-11.467830453940262},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-1.1934104036641033},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-192.94785422595794},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-829.408814552992},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-198.84904474297244},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":-483.28428903049678},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-769.69994097690767},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-201.5042759051635},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-53.857588134386248},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-3.7896859446116329},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":121142.51185195707},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":121142.51185195707},null,null,{"$f":"+K95-K180+K193+K195","v":43204.409283415174},14668.291592099993,3641.7462017202124,19.015130517624446,0,1353.3958890428871,0,243.28670612217792,25.317856531408651,4093.3329191178141,0,{"$f":"+V95-V180+V193+V195","v":17595.668102327603},0,4218.5249690744467,10252.73640651268,0,0,0,0,0,16328.961619620581,4274.8549301806006,1142.573154488666,80.397091185220049,0,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!AI200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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[null,"Capital Taxes",null,{"$f":"Classification!AI203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},"STORDEHYXBASE-1",{"$f":"MATCH(I203,'Allocation Factors'!$A$13:$A$501,0)","v":43},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J203,K$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J203,L$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J203,M$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J203,N$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J203,O$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J203,P$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J203,Q$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J203,R$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J203,S$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J203,T$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J203,U$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J203,V$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J203,W$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J203,X$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J203,Y$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J203,Z$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J203,AA$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J203,AB$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J203,AC$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J203,AD$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J203,AE$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J203,AF$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J203,AG$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J203,AH$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J203,AI$10)*$H203","v":0},""]
[null,"Property Tax",null,{"$f":"Classification!AI204","v":1037.6497398825632},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":1037.6497398825632},"STORDEHYXPROTAX-1",{"$f":"MATCH(I204,'Allocation Factors'!$A$13:$A$501,0)","v":16},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J204,K$10)*$H204","v":370.06863543907343},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J204,L$10)*$H204","v":125.64168203532468},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J204,M$10)*$H204","v":31.193483948485934},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J204,N$10)*$H204","v":0.16287465839868362},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J204,O$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J204,P$10)*$H204","v":11.592552199509264},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J204,Q$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J204,R$10)*$H204","v":2.0838794199105521},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J204,S$10)*$H204","v":0.21686084300699446},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J204,T$10)*$H204","v":35.061563227002814},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J204,U$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J204,V$10)*$H204","v":150.71621142999425},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J204,W$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J204,X$10)*$H204","v":36.133899404344241},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J204,Y$10)*$H204","v":87.820114530095879},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J204,Z$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J204,AA$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J204,AB$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J204,AC$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J204,AD$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J204,AE$10)*$H204","v":139.86619988413196},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J204,AF$10)*$H204","v":36.616395339056453},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J204,AG$10)*$H204","v":9.7867438806355835},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J204,AH$10)*$H204","v":0.68864364359232622},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J204,AI$10)*$H204","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":10933.53252880008},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":10933.53252880008},null,null,{"$f":"SUM(K201:K204)","v":3899.348024623122},{"$f":"SUM(L201:L204)","v":1323.8642720248258},328.68024568287694,1.7161815854362878,0,122.14868051669555,0,21.957470375569773,2.2850245030739642,369.43751568462949,0,{"$f":"SUM(V201:V204)","v":1588.0701714182001},0,{"$f":"SUM(X201:X204)","v":380.73653309497297},925.34507743086942,0,0,{"$f":"SUM(AB201:AB204)","v":0},0,{"$f":"SUM(AD201:AD204)","v":0},1473.7455109716336,385.82050776814822,103.12119635097143,7.2561167690556578,0,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!AI207","v":-1242.9978446023665},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-1242.9978446023665},"NETFROMSTOR",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-443.30422735688012},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-150.50583444448162},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-37.366590886434139},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-0.19510711712106554},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-13.88668723519484},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-2.4962735765280493},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-0.25977702308955786},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-42.000152695539121},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-180.54254605732351},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-43.284701330683944},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":-105.19948001528573},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-167.54534628262499},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-43.862681918762306},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-11.723514285930628},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-0.82492437648686567},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!AI224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!AI225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!AI226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!AI227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!AI228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!AI229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,{"$f":"Classification!AI230","v":0},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!AI231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!AI232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},{"$f":"D232-G232","v":0},"XSPK&AVG",{"$f":"MATCH(I232,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J232,K$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J232,L$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J232,M$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J232,N$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J232,O$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J232,P$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J232,Q$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J232,R$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J232,S$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J232,T$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J232,U$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J232,V$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J232,W$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J232,X$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J232,Y$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J232,Z$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J232,AA$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J232,AB$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J232,AC$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J232,AD$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J232,AE$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J232,AF$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J232,AG$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J232,AH$10)*$H232","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F232-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J232,AI$10)*$H232","v":0},""]
[null,"Diversions",null,{"$f":"Classification!AI233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!AI234","v":19350.782167288075},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},{"$f":"D234-G234","v":19350.782167288075},"XSPK&AVG",{"$f":"MATCH(I234,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J234,K$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J234,L$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J234,M$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J234,N$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J234,O$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J234,P$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J234,Q$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J234,R$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J234,S$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J234,T$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J234,U$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J234,V$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J234,W$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J234,X$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J234,Y$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J234,Z$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J234,AA$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J234,AB$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J234,AC$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J234,AD$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J234,AE$10)*$H234","v":14476.623713793322},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J234,AF$10)*$H234","v":3789.9204919998301},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J234,AG$10)*$H234","v":1012.9610203222835},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J234,AH$10)*$H234","v":71.276941172638033},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J234,AI$10)*$H234","v":0},""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":19350.782167288075},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":19350.782167288075},null,null,{"$f":"SUM(K224:K234)","v":0},{"$f":"SUM(L224:L234)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},14476.623713793322,3789.9204919998301,1012.9610203222835,71.276941172638033,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Gas Holders","644",{"$f":"Classification!AI240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!AI241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},"XSPK&AVG",{"$f":"MATCH(I241,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J241,K$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J241,L$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J241,M$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J241,N$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J241,O$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J241,P$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J241,Q$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J241,R$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J241,S$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J241,T$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J241,U$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J241,V$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J241,W$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J241,X$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J241,Y$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J241,Z$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J241,AA$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J241,AB$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J241,AC$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J241,AD$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J241,AE$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J241,AF$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J241,AG$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J241,AH$10)*$H241","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F241-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J241,AI$10)*$H241","v":0},""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AI293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AI296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AI297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AI298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AI299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AI300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AI301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AI302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AI303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AI304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AI307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AI308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AI309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AI310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AI311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AI312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AI313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AI314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AI315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AI316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AI317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AI318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AI319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AI320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AI321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AI326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AI327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AI328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AI329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AI330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AI331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AI332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AI333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AI334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AI335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AI336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AI337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AI338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AI339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AI342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AI343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AI344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AI345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AI346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AI347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AI348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AI349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AI350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AI351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AI352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AI353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AI354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AI355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AI356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
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[null,"General Operations Transferred","689",{"$f":"Classification!AI363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},"NETFROMSTOR",{"$f":"MATCH(I363,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J363,K$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J363,L$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J363,M$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J363,N$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J363,O$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J363,P$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J363,Q$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J363,R$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J363,S$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J363,T$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J363,U$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J363,V$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J363,W$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J363,X$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J363,Y$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J363,Z$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J363,AA$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J363,AB$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J363,AC$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J363,AD$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J363,AE$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J363,AF$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J363,AG$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J363,AH$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J363,AI$10)*$H363","v":0},""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!AI367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!AI368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!AI369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!AI370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!AI371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!AI372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!AI373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!AI377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!AI378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!AI379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!AI380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!AI381","v":68.022513146634495},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},68.022513146634495,"EXUTST",{"$f":"MATCH(I381,'Allocation Factors'!$A$13:$A$501,0)","v":424},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J381,K$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J381,L$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J381,M$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J381,N$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J381,O$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J381,P$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J381,Q$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J381,R$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J381,S$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J381,T$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J381,U$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J381,V$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J381,W$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J381,X$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J381,Y$10)*$H381","v":68.022513146634495},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J381,Z$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J381,AA$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J381,AB$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J381,AC$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J381,AD$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J381,AE$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J381,AF$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J381,AG$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J381,AH$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J381,AI$10)*$H381","v":0},""]
[null,"Credit & Collection","714",{"$f":"Classification!AI382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!AI383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!AI384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":68.022513146634495},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":68.022513146634495},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,68.022513146634495,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!AI388","v":1824.4359142705187},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":1824.4359142705187},"NETFROMSTOR",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":650.66899098007946},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":220.90806581857396},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":54.845590202026727},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":0.28637252522294415},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":20.382473736498063},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":3.6639574112207742},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":0.38129312346352945},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":61.646596826642167},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":264.99507341156425},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":63.532019777101993},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":154.40872269884673},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":245.91816337758564},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":64.380362794928132},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":17.207431692335383},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":1.2107998944288652},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!AI394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"NETFROMSTOR",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":181},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":2992.3436770572876},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":2992.3436770572876},null,null,{"$f":"SUM(K388:K394)","v":1067.1930023888965},362.32177233118756,89.954847836422999,0.46969313004147806,0,33.430259693491593,0,6.0094299321318934,0.62537689494986559,101.1095006316295,0,{"$f":"SUM(V388:V394)","v":434.63095972405324},0,104.20187203270608,253.25305286764726,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},403.3420168395939,105.59327956065026,28.22272299081709,1.9858902030683365,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":7104.8004827640252},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":7104.8004827640252},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":2509.6048512465895},852.033770385666,211.53729645724368,1.1045276300638087,0,78.614404065073657,0,14.131740441649637,1.4706326652353625,237.7685130283399,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":1022.075634476437},0,245.0405156114021,663.57091783721353,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},948.49673855279025,248.31254145337567,66.368391073213573,4.6700078397320892,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":19350.782167288075},null,null,{"$f":"G235","v":0},{"$f":"H235","v":19350.782167288075},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},14476.623713793322,3789.9204919998301,1012.9610203222835,71.276941172638033,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":26455.5826500521},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":26455.5826500521},null,null,{"$f":"K399+K397","v":2509.6048512465895},852.033770385666,211.53729645724368,1.1045276300638087,0,78.614404065073657,0,14.131740441649637,1.4706326652353625,237.7685130283399,0,{"$f":"V399+V397","v":1022.075634476437},0,245.0405156114021,663.57091783721353,0,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":0},15425.120452346113,4038.2330334532057,1079.3294113954971,75.946949012370126,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!AI404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!AI405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!AI406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!AI407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!AI408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!AI409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!AI410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!AI411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!AI412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!AI413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!AI414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!AI415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!AI416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!AI417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!AI418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!AI419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
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{"sheet":"Storage X Dehy Commodity","index":16,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Storage Excluding Dehydrator Commodity"]
["2013 Cost Allocation Study"]
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[null,"Account","Account","Account","Assignment","Match","Direct","to be","Allocation","Match","Gen. Service","Gen. Service","Firm","Contract-","Contract-","Contract -","Contract -","Wholesale","Wholesale","Service -","Service -","Service -","Service -","Transportation","Excess Utility","Transportation","Trans. Service","Transport","Transportation","Transportation","General","General","Volume","Factor","Interruptible"]
[null,"Description","Code","Dollars","Factor",null,"Assignment","Allocated","Factor",null,"Small Volume","Large Volume","Contract","Firm","Interruptible","Firm","Interruptible","Service","Service","Firm","Interruptible","Firm","Interruptible","Service","Storage Space","Service","& Exchanges","Service","Service","Service","Firm Service","Firm Service","Firm Service","Firm Service","Service","check"]
[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25"]
[null,null,null,null,null,null,null,null,null,null,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AJ14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AJ15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AJ16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AJ17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AJ18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AJ22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AJ23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AJ24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AJ25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!AJ29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!AJ30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!AJ31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!AJ32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!AJ33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!AJ34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!AJ35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!AJ36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AJ40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AJ41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AJ42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AJ43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AJ44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AJ45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AJ46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AJ50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AJ51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AJ52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AJ53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AJ54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AJ55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AJ56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AJ57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AJ58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AJ59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AJ60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AJ61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AJ65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AJ66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!AJ67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AJ68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AJ69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AJ70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AJ71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AJ72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AJ73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AJ74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AJ75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Construction Equipment","485/6",{"$f":"Classification!AJ88","v":70.160415259836356},null,null,{"$f":"IF(F88<>0,OFFSET('Allocation Factors'!$A$13,$F88,1),0)","v":0},70.160415259836356,"STORAGECOM",{"$f":"MATCH(I88,'Allocation Factors'!$A$13:$A$501,0)","v":199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J88,K$10)*$H88","v":24.033539568430015},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J88,L$10)*$H88","v":7.9762127130218081},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J88,M$10)*$H88","v":3.2714296338443805},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J88,N$10)*$H88","v":0.14214048965520548},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J88,O$10)*$H88","v":4.2219943516831551},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J88,P$10)*$H88","v":1.1649750225084639},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J88,Q$10)*$H88","v":3.8061468425856122E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J88,R$10)*$H88","v":0.49668855001197754},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J88,S$10)*$H88","v":1.5452532667039301E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J88,T$10)*$H88","v":1.1441392071033527},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J88,U$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J88,V$10)*$H88","v":3.2738710032687308},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J88,W$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J88,X$10)*$H88","v":1.855246995749172},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J88,Y$10)*$H88","v":9.3556831190500667},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J88,Z$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J88,AA$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J88,AB$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J88,AC$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J88,AD$10)*$H88","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J88,AE$10)*$H88","v":9.2194195157624961},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J88,AF$10)*$H88","v":2.9018654778953445},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J88,AG$10)*$H88","v":1.030889700061556},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J88,AH$10)*$H88","v":3.2713190098085806E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F88-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J88,AI$10)*$H88","v":0},""]
[null,"Communication Equipment","488",{"$f":"Classification!AJ89","v":0},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!AJ90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!AJ91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!AJ92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":361.61726343672251},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":361.61726343672251},null,null,{"$f":"SUM(K84:K92)","v":123.87245396492143},{"$f":"SUM(L84:L92)","v":41.110592107958823},16.861437141376509,0.73261332194673567,21.76078972803564,6.0044553335590889,0.19617449531289177,2.5600070006784037,7.9644662243328109E-3,5.8970644277275746,0,{"$f":"SUM(V84:V92)","v":16.874020324172704},0,9.5622202222920691,48.220588697523581,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},47.518265726024765,14.956648262296202,5.3133595469861401,0.1686086696856684,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":361.61726343672251},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":361.61726343672251},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":123.87245396492143},41.110592107958823,16.861437141376509,0.73261332194673567,21.76078972803564,6.0044553335590889,0.19617449531289177,2.5600070006784037,7.9644662243328109E-3,5.8970644277275746,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":16.874020324172704},0,9.5622202222920691,48.220588697523581,0,0,0,0,0,47.518265726024765,14.956648262296202,5.3133595469861401,0.1686086696856684,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AJ100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AJ101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AJ102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AJ103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AJ104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AJ108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AJ109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AJ110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AJ111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!AJ115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!AJ116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!AJ117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!AJ118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!AJ119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!AJ120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!AJ121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!AJ122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AJ126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AJ127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AJ128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AJ129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AJ130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AJ131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AJ132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AJ136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AJ137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AJ138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AJ139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!AJ140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AJ141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AJ142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AJ143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AJ144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AJ145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AJ146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AJ150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AJ151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!AJ152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AJ153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AJ154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AJ155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AJ156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AJ157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AJ158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AJ159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AJ160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AJ161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AJ162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AJ163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AJ166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!AJ169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!AJ175","v":0},null,null,{"$f":"IF(F175<>0,OFFSET('Allocation Factors'!$A$13,$F175,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":166.92243890760142},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":166.92243890760142},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":57.179493956633074},18.976639097311434,7.7832351928582231,0.33817412728954999,10.044775128925219,2.7716550893174432,9.0554098269220923E-2,1.1816985951185035,3.676395629257566E-3,2.722083473882027,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":7.789043586908881},0,4.4139184775283287,22.258611755573511,0,0,0,0,0,21.934419646520816,6.9039851197880866,2.452645446035548,7.7829720012310186E-2,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
[null,"O&M Working Capital",null,{"$f":"Classification!AJ183","v":51.255171672065522},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":51.255171672065522},"STORAGECOM",{"$f":"MATCH(I183,'Allocation Factors'!$A$13:$A$501,0)","v":199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J183,K$10)*$H183","v":17.557524309187407},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J183,L$10)*$H183","v":5.8269631156655413},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J183,M$10)*$H183","v":2.3899186866951743},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J183,N$10)*$H183","v":0.10383968184691732},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J183,O$10)*$H183","v":3.0843467002381},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J183,P$10)*$H183","v":0.85106387342780654},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J183,Q$10)*$H183","v":2.7805523827549639E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J183,R$10)*$H183","v":0.36285214111306258},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J183,S$10)*$H183","v":1.1288733279073058E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J183,T$10)*$H183","v":0.83584242281977705},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J183,U$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J183,V$10)*$H183","v":2.3917022110442905},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J183,W$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J183,X$10)*$H183","v":1.355336950459056},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J183,Y$10)*$H183","v":6.8347250027019735},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J183,Z$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J183,AA$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J183,AB$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J183,AC$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J183,AD$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J183,AE$10)*$H183","v":6.7351786366593425},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J183,AF$10)*$H183","v":2.1199363300221332},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J183,AG$10)*$H183","v":0.75310883431824238},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J183,AH$10)*$H183","v":2.3898378711252413E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J183,AI$10)*$H183","v":0},""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!AJ184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!AJ185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!AJ186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!AJ187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!AJ188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!AJ189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!AJ190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!AJ191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!AJ192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"STORAGECOM",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":51.255171672065522},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":51.255171672065522},null,null,{"$f":"SUM(K183:K192)","v":17.557524309187407},5.8269631156655413,2.3899186866951743,0.10383968184691732,3.0843467002381,0.85106387342780654,2.7805523827549639E-2,0.36285214111306258,1.1288733279073058E-3,0.83584242281977705,0,{"$f":"SUM(V183:V192)","v":2.3917022110442905},0,1.355336950459056,6.8347250027019735,0,0,0,0,0,6.7351786366593425,2.1199363300221332,0.75310883431824238,2.3898378711252413E-2,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!AJ195","v":-2.0745660614701391},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-2.0745660614701391},"STORAGECOM",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-0.71064524548512331},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-0.23584780865705926},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-9.6732564448579708E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-4.2029374356944826E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-0.12483971426455502},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-3.4447025936290156E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":-1.1254356228304707E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-1.4686532358161898E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-4.569143400317035E-5},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-3.3830933865819687E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-9.6804753048554654E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-5.4857606511758333E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":-0.27663722640138255},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-0.2726080620107913},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-8.5804960148799861E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-3.0482270906556537E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-9.6729293417908036E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":243.87543013971649},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":243.87543013971649},null,null,{"$f":"+K95-K180+K193+K195","v":83.539839071990656},27.725068317655872,11.37138807076488,0.49407593906840852,14.675521585083967,4.0494170917331616,0.13230048524839003,1.7264740143148007,5.3712524889793795E-3,3.9769924427995051,0,{"$f":"+V95-V180+V193+V195","v":11.379874195259559},0,6.4487810887110379,32.520064718250659,0,0,0,0,0,32.046416654152502,10.08679451238145,3.5833406643622783,0.11371003545043155,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!AJ200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!AJ201","v":17.850528271511077},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":17.850528271511077},null,null,{"$f":"+K200*K197","v":6.1147211849005352},{"$f":"+L200*L197","v":2.0293438972116191},0.83233183485200546,3.6164022400949944E-2,1.0741787838308758,0.29639818262016493,9.6837699103515182E-3,0.12636973386330733,3.9315028313028944E-4,0.29109704079294668,0,{"$f":"+V200*V197","v":0.83295297903664534},0,0.4720202813168729,2.3803149596166127,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},2.3456461610661115,0.73830566084100557,0.26228359207407154,8.3230368938748359E-3,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
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[null,"Capital Taxes",null,{"$f":"Classification!AJ203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},"STORAGECOM",{"$f":"MATCH(I203,'Allocation Factors'!$A$13:$A$501,0)","v":199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J203,K$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J203,L$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J203,M$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J203,N$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J203,O$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J203,P$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J203,Q$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J203,R$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J203,S$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J203,T$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J203,U$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J203,V$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J203,W$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J203,X$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J203,Y$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J203,Z$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J203,AA$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J203,AB$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J203,AC$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J203,AD$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J203,AE$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J203,AF$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J203,AG$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J203,AH$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J203,AI$10)*$H203","v":0},""]
[null,"Property Tax",null,{"$f":"Classification!AJ204","v":1.0934647135759044},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":1.0934647135759044},"STORAGECOM",{"$f":"MATCH(I204,'Allocation Factors'!$A$13:$A$501,0)","v":199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J204,K$10)*$H204","v":0.37456772972454871},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J204,L$10)*$H204","v":0.12431093968535359},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J204,M$10)*$H204","v":5.0985913556916347E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J204,N$10)*$H204","v":2.2152891945230852E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J204,O$10)*$H204","v":6.5800663057436343E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J204,P$10)*$H204","v":1.8156378844005026E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J204,Q$10)*$H204","v":5.931959284508683E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J204,R$10)*$H204","v":7.7409947056881921E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J204,S$10)*$H204","v":2.4083094639918819E-5},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J204,T$10)*$H204","v":1.7831648312697686E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J204,U$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J204,V$10)*$H204","v":5.1023962808883341E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J204,W$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J204,X$10)*$H204","v":2.8914411599566651E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J204,Y$10)*$H204","v":0.14581027384447762},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J204,Z$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J204,AA$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J204,AB$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J204,AC$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J204,AD$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J204,AE$10)*$H204","v":0.14368657715043937},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J204,AF$10)*$H204","v":4.5226179062242321E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J204,AG$10)*$H204","v":1.606663111145315E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J204,AH$10)*$H204","v":5.0984189458232318E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J204,AI$10)*$H204","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":21.015147324125873},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":21.015147324125873},null,null,{"$f":"SUM(K201:K204)","v":7.1987654702479222},{"$f":"SUM(L201:L204)","v":2.3891147826297798},0.97989123156040969,4.2575337100912408E-2,1.2646138563127962,0.34894493763005302,1.140055062929223E-2,0.14877310822707512,4.6284967003978926E-4,0.34270398639373162,0,{"$f":"SUM(V201:V204)","v":0.98062249487940978},0,0.55570208348851935,2.8023075168032179,0,0,{"$f":"SUM(AB201:AB204)","v":0},0,{"$f":"SUM(AD201:AD204)","v":0},2.7614924833203149,0.86919568971929484,0.3087823645496488,9.7985809634589752E-3,0,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!AJ207","v":-0.45158362454080553},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-0.45158362454080553},"STORAGECOM",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-0.15469054549723324},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-5.1338451086916231E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-2.1056375536125799E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-9.1487938426224589E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":-2.7174632662348562E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-7.4982971696439995E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":-2.4498053216245495E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-3.1969083257511084E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-9.9459370134478935E-6},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-7.3641885985066E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-2.1072089275125324E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-1.1941194470644095E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":-6.0217335905285121E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-5.934028277443204E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-1.867769632754698E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-6.6352644227018667E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-2.1055663510650144E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["VIII. OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!AJ224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!AJ225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!AJ226","v":1393.3317893063522},"UFG-EXUTST",{"$f":"MATCH(E226,'Allocation Factors'!$A$13:$A$501,0)","v":370},{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":316},1077.3317893063522,"STORAGECOM-INFRAN",{"$f":"MATCH(I226,'Allocation Factors'!$A$13:$A$501,0)","v":373},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J226,K$10)*$H226","v":425.82370277812555},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J226,L$10)*$H226","v":141.32169012950675},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J226,M$10)*$H226","v":57.962842971810439},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J226,N$10)*$H226","v":2.5184301066989843},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J226,O$10)*$H226","v":74.804847734689943},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J226,P$10)*$H226","v":20.640903780158013},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J226,Q$10)*$H226","v":0.67436905713050233},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J226,R$10)*$H226","v":8.8002750028307553},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J226,S$10)*$H226","v":2.7378633342140128E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J226,T$10)*$H226","v":20.27173701464918},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J226,U$10)*$H226","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J226,V$10)*$H226","v":58.006098896105996},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J226,W$10)*$H226","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J226,X$10)*$H226","v":32.871069325786912},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J226,Y$10)*$H226","v":316},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J226,Z$10)*$H226","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J226,AA$10)*$H226","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J226,AB$10)*$H226","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J226,AC$10)*$H226","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J226,AD$10)*$H226","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J226,AE$10)*$H226","v":163.34869628707611},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J226,AF$10)*$H226","v":51.414944488017888},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J226,AG$10)*$H226","v":18.265194270954371},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J226,AH$10)*$H226","v":0.57960882946887504},{"$f":"OFFSET('Allocation Factors'!$A$13,$F226-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J226,AI$10)*$H226","v":0},""]
[null,"FT Transportation Demand",null,{"$f":"Classification!AJ227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!AJ228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!AJ229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation"]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!AJ231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!AJ232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!AJ233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!AJ234","v":542.98628119048658},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},542.98628119048658,"NWINSALES-EX25",{"$f":"MATCH(I234,'Allocation Factors'!$A$13:$A$501,0)","v":316},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J234,K$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J234,L$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J234,M$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J234,N$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J234,O$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J234,P$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J234,Q$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J234,R$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J234,S$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J234,T$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J234,U$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J234,V$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J234,W$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J234,X$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J234,Y$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J234,Z$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J234,AA$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J234,AB$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J234,AC$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J234,AD$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J234,AE$10)*$H234","v":379.67848962470356},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J234,AF$10)*$H234","v":119.50599491189874},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J234,AG$10)*$H234","v":42.454586606005385},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J234,AH$10)*$H234","v":1.3472100478790052},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J234,AI$10)*$H234","v":0},""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":1936.3180704968388},null,null,{"$f":"SUM(G224:G234)","v":316},{"$f":"SUM(H224:H234)","v":1620.3180704968388},null,null,{"$f":"SUM(K224:K234)","v":425.82370277812555},{"$f":"SUM(L224:L234)","v":141.32169012950675},57.962842971810439,2.5184301066989843,74.804847734689943,20.640903780158013,0.67436905713050233,8.8002750028307553,2.7378633342140128E-2,20.27173701464918,0,{"$f":"SUM(V224:V234)","v":58.006098896105996},0,32.871069325786912,316,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},543.02718591177972,170.92093939991662,60.71978087695976,1.9268188773478803,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!AJ239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!AJ240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!AJ241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!AJ244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!AJ245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!AJ246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!AJ251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!AJ252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor ","656",{"$f":"Classification!AJ254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AJ291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AJ292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AJ293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AJ294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AJ295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AJ296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AJ297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AJ298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AJ299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AJ300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AJ301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AJ302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AJ303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AJ304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AJ307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AJ308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AJ309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AJ310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AJ311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AJ312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AJ313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AJ314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AJ315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AJ316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AJ317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AJ318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AJ319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AJ320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AJ321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AJ326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AJ327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AJ328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AJ329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AJ330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AJ331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AJ332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AJ333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AJ334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AJ335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AJ336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AJ337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AJ338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AJ339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AJ342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AJ343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AJ344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AJ345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AJ346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AJ347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AJ348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AJ349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AJ350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AJ351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AJ352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AJ353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AJ354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AJ355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AJ356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!AJ360","v":0},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","688",{"$f":"Classification!AJ361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!AJ362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!AJ363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":0},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":0},null,null,{"$f":"SUM(K360:K363)","v":0},{"$f":"SUM(L360:L363)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!AJ367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!AJ368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!AJ369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!AJ370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!AJ371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!AJ372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!AJ373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!AJ377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!AJ378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!AJ379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!AJ380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!AJ381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!AJ382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!AJ383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!AJ384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":478.55321756895006},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":478.55321756895006},null,null,{"$f":"SUM(K388:K394)","v":163.92901392399318},54.404499227872066,22.31390979555459,0.96951804545923226,28.797563042824837,7.9461123960597506,0.2596113223266423,3.3878349045912217,1.0539930814283801E-2,7.8039945584463153,0,{"$f":"SUM(V388:V394)","v":22.330561994504251},0,12.654349548999024,63.813651082249343,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},62.88421835940548,19.793170497296671,7.0315373860901236,0.2231315524631089,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":5037.9930843094244},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":2285.6342495006493},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":2752.3588348087751},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":1032.7722426620878},342.75480181030656,140.58027990578597,6.1080787478813914,181.42806483744747,50.061451132309358,1.6355821410849938,21.343761963979411,6.6402814999047058E-2,49.166091888933643,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":140.68519073543609},0,79.723903964976344,1340.4503450415466,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},1154.5992141759921,363.4167633541407,129.1040542800113,4.0968548525059596,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":1936.3180704968388},null,null,{"$f":"G235","v":316},{"$f":"H235","v":1620.3180704968388},null,null,{"$f":"K235","v":425.82370277812555},141.32169012950675,57.962842971810439,2.5184301066989843,74.804847734689943,20.640903780158013,0.67436905713050233,8.8002750028307553,2.7378633342140128E-2,20.27173701464918,0,{"$f":"V235","v":58.006098896105996},0,32.871069325786912,316,0,0,0,0,{"$f":"AD235","v":0},543.02718591177972,170.92093939991662,60.71978087695976,1.9268188773478803,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":6974.3111548062634},null,null,{"$f":"G399+G397","v":2601.6342495006493},{"$f":"H399+H397","v":4372.6769053056141},null,null,{"$f":"K399+K397","v":1458.5959454402134},484.07649193981331,198.5431228775964,8.6265088545803756,256.23291257213742,70.702354912467371,2.3099511982154963,30.144036966810166,9.3781448341187179E-2,69.437828903582826,0,{"$f":"V399+V397","v":198.69128963154208},0,112.59497329076325,1656.4503450415466,0,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":0},1697.6264000877718,534.33770275405732,189.82383515697106,6.0236737298538401,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!AJ404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!AJ405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!AJ406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!AJ407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!AJ408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!AJ409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!AJ410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!AJ411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!AJ412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!AJ413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!AJ414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!AJ415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!AJ416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!AJ417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!AJ418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!AJ419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K423:AI423)-D423)>1,\"*****\",\"\")","v":""}]
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[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
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["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+STORXDEHROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RATE BASE",null,null,{"$f":"D197","v":243.87543013971649},null,null,null,null,null,null,{"$f":"K197","v":83.539839071990656},27.725068317655872,11.37138807076488,0.49407593906840852,14.675521585083967,4.0494170917331616,0.13230048524839003,1.7264740143148007,5.3712524889793795E-3,3.9769924427995051,0,{"$f":"V197","v":11.379874195259559},0,6.4487810887110379,32.520064718250659,0,0,0,0,{"$f":"AD197","v":0},32.046416654152502,10.08679451238145,3.5833406643622783,0.11371003545043155,0,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":17.850528271511077},null,null,null,null,null,null,{"$f":"+K443*K445","v":6.1147211849005352},{"$f":"+L443*L445","v":2.0293438972116191},0.83233183485200546,3.6164022400949944E-2,1.0741787838308758,0.29639818262016493,9.6837699103515182E-3,0.12636973386330733,3.9315028313028944E-4,0.29109704079294668,0,{"$f":"+V443*V445","v":0.83295297903664534},0,0.4720202813168729,2.3803149596166127,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},2.3456461610661115,0.73830566084100557,0.26228359207407154,8.3230368938748359E-3,0,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":1936.3180704968388},null,null,null,null,null,null,{"$f":"+K235","v":425.82370277812555},{"$f":"+L235","v":141.32169012950675},57.962842971810439,2.5184301066989843,74.804847734689943,20.640903780158013,0.67436905713050233,8.8002750028307553,2.7378633342140128E-2,20.27173701464918,0,{"$f":"+V235","v":58.006098896105996},0,32.871069325786912,316,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},543.02718591177972,170.92093939991662,60.71978087695976,1.9268188773478803,0,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":4559.4398667404739},null,null,null,null,null,null,{"$f":"+K270","v":868.84322873809469},{"$f":"+L270","v":288.35030258243449},118.26637011023138,5.1385607024221587,152.63050179462263,42.115338736249605,1.3759708187583515,17.955927059388188,5.5862884184763255E-2,41.36209733048733,0,{"$f":"+V270","v":118.35462874093186},0,67.069554415977322,1276.6366939592972,0,0,{"$f":"+AB270","v":0},0,{"$f":"+AD270","v":0},1091.7149958165867,343.62359285684403,122.07251689392118,3.8737233000428506,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":0},null,null,null,null,null,null,{"$f":"+K364","v":0},{"$f":"+L364","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V364","v":0},0,0,0,0,0,{"$f":"+AB364","v":0},0,{"$f":"+AD364","v":0},0,0,0,0,0,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":478.55321756895006},null,null,null,null,null,null,{"$f":"+K395","v":163.92901392399318},{"$f":"+L395","v":54.404499227872066},22.31390979555459,0.96951804545923226,28.797563042824837,7.9461123960597506,0.2596113223266423,3.3878349045912217,1.0539930814283801E-2,7.8039945584463153,0,{"$f":"+V395","v":22.330561994504251},0,12.654349548999024,63.813651082249343,0,0,{"$f":"+AB395","v":0},0,{"$f":"+AD395","v":0},62.88421835940548,19.793170497296671,7.0315373860901236,0.2231315524631089,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":6974.3111548062634},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":1458.5959454402134},{"$f":"SUM(L450:L459)","v":484.07649193981331},198.5431228775964,8.6265088545803756,256.23291257213742,70.702354912467371,2.3099511982154963,30.144036966810166,9.3781448341187179E-2,69.437828903582826,0,{"$f":"SUM(V450:V459)","v":198.69128963154211},0,112.59497329076325,1656.4503450415466,0,0,{"$f":"SUM(AB450:AB459)","v":0},0,{"$f":"SUM(AD450:AD459)","v":0},1697.6264000877718,534.33770275405732,189.82383515697106,6.0236737298538392,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":48.496605169779897},null,null,null,null,null,null,{"$f":"+K219","v":16.612573841900478},{"$f":"+L219","v":5.5133544643518366},2.2612926492196843,9.8251003502737272E-2,2.918346368736934,0.80525939719730499,2.6309023394384817E-2,0.34332334569391387,1.0681170754921765E-3,0.79085716897003655,0,{"$f":"+V219","v":2.2629801838303023},0,1.2823923677198283,6.4668783478235676,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},6.3726895927659584,2.005840812317242,0.71257632344855515,2.2612161831644797E-2,0,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-0.45158362454080553},null,null,null,null,null,null,{"$f":"+K207","v":-0.15469054549723324},{"$f":"+L207","v":-5.1338451086916231E-2},-2.1056375536125799E-2,-9.1487938426224589E-4,-2.7174632662348562E-2,-7.4982971696439995E-3,-2.4498053216245495E-4,-3.1969083257511084E-3,-9.9459370134478935E-6,-7.3641885985066E-3,0,{"$f":"+V207","v":-2.1072089275125324E-2},0,-1.1941194470644095E-2,-6.0217335905285121E-2,0,0,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},-5.934028277443204E-2,-1.867769632754698E-2,-6.6352644227018667E-3,-2.1055663510650144E-4,0]
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["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
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["INCOME TAX",null,null,{"$f":"+D202","v":2.0711543390388911},null,null,null,null,null,null,{"$f":"+K202","v":0.70947655562283807},{"$f":"+L202","v":0.23545994573280715},9.6573483151487879E-2,4.1960255054393769E-3,0.12463440942448396,3.4390376165883065E-2,1.1235847904898437E-3,1.4662379658079606E-2,4.5616292269580992E-5,3.3775297288087244E-2,0,{"$f":"+V202","v":9.6645553033881157E-2},0,5.4767390572079792E-2,0.27618228334212752,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},0.27215974510376445,8.5663849816046925E-2,3.043214136412414E-2,9.6570217500181515E-4,0,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":3.1646190526147953},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":1.0840442853473868},{"$f":"SUM(L467:L469)","v":0.35977088541816071},0.14755939670840423,6.4113146999624625E-3,0.19043507248192032,5.2546755009888091E-2,1.7167807189407119E-3,2.2403374363767797E-2,6.9699386909499812E-5,5.160694560078493E-2,0,{"$f":"SUM(V467:V469)","v":0.1476695158427645},0,8.3681802171646447E-2,0.42199255718660511,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},0.41584632225420382,0.13089002887828924,4.6498772475577294E-2,1.4755440695841384E-3,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":7043.3713236756284},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":1482.2525942068646},491.92762273570804,201.76325038284037,8.7664203157997616,260.38869816452478,71.849060950125079,2.3474157917070109,30.632936512405404,9.5302469149705693E-2,70.56402587034809,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":201.91382022097667},0,114.42112654750095,1665.6593135702681,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},1706.7012418810837,537.19406155976628,190.83855858054659,6.0558739160138355,0,""]
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[]
[]
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{"sheet":"Storage X Dehy Space","index":17,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Storage Excluding Dehydrator Space"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AK16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AK17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AK18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AK22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AK23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AK24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AK25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AK55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Other","479",{"$f":"Classification!AK78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AK81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Communication Equipment","488",{"$f":"Classification!AK89","v":318.66882580879053},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},318.66882580879053,"STORAGEXCESS",{"$f":"MATCH(I89,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J89,K$10)*$H89","v":116.92002826784531},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J89,L$10)*$H89","v":39.933086921262159},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J89,M$10)*$H89","v":6.1021050571456863},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J89,N$10)*$H89","v":2.5884609288636369E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J89,O$10)*$H89","v":8.2815874355071397},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J89,P$10)*$H89","v":2.2434314642646567},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J89,Q$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J89,R$10)*$H89","v":1.0353624152731911},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J89,S$10)*$H89","v":1.0879512866890945E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J89,T$10)*$H89","v":6.5739087113340622},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J89,U$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J89,V$10)*$H89","v":31.12651149332439},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J89,W$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J89,X$10)*$H89","v":10.747073962632655},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J89,Y$10)*$H89","v":39.874958049451237},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J89,Z$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J89,AA$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J89,AB$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J89,AC$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J89,AD$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J89,AE$10)*$H89","v":41.757800825069225},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J89,AF$10)*$H89","v":10.932020350642146},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J89,AG$10)*$H89","v":2.9218846442678696},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J89,AH$10)*$H89","v":0.20559823697505603},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J89,AI$10)*$H89","v":0},""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!AK90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!AK91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,"STORAGEXCESS",{"$f":"MATCH(I91,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J91,K$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J91,L$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J91,M$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J91,N$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J91,O$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J91,P$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J91,Q$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J91,R$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J91,S$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J91,T$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J91,U$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J91,V$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J91,W$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J91,X$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J91,Y$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J91,Z$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J91,AA$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J91,AB$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J91,AC$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J91,AD$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J91,AE$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J91,AF$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J91,AG$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J91,AH$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J91,AI$10)*$H91","v":0},""]
[null,"Other","489",{"$f":"Classification!AK92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":3007.2342333273514},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":3007.2342333273514},null,null,{"$f":"SUM(K84:K92)","v":1103.35835542206},{"$f":"SUM(L84:L92)","v":376.84309322466407},57.584732917110649,2.4426952643242572E-2,78.152210776005361,21.170956658021105,0,9.7705738589511597,0.10266847863829337,62.03707963374729,0,{"$f":"SUM(V84:V92)","v":293.73664238794288},0,101.41867076738207,376.29453899187763,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},394.06266939007645,103.16398459888343,27.573426756679822,1.9402025126678779,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":90736.714362012106},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":90736.714362012106},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":33291.424667009931},11370.415955723569,1737.4933433540273,0.73702985958361511,2358.0719943108752,638.78730354965717,0,294.80569207662666,3.0977967452431234,1871.8331655703721,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":8862.8606054811426},0,3060.0865268193324,11353.864531767025,0,0,0,0,0,11889.978996952703,3112.7475536345896,831.96783272664129,58.541366430780386,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AK100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AK101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AK102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AK103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AK104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AK108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AK109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AK110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AK111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!AK115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!AK116","v":5893.7187992761055},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},5893.7187992761055,"STORAGEXCESS",{"$f":"MATCH(I116,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J116,K$10)*$H116","v":2162.4134926444531},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J116,L$10)*$H116","v":738.55478176641054},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J116,M$10)*$H116","v":112.8572623920129},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J116,N$10)*$H116","v":4.787308830387161E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J116,O$10)*$H116","v":153.16637086360018},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J116,P$10)*$H116","v":41.491834547247997},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J116,Q$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J116,R$10)*$H116","v":19.148829244505258},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J116,S$10)*$H116","v":0.20121450332589347},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J116,T$10)*$H116","v":121.58318046448125},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J116,U$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J116,V$10)*$H116","v":575.67885869754002},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J116,W$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J116,X$10)*$H116","v":198.76507119897755},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J116,Y$10)*$H116","v":737.47969943382509},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J116,Z$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J116,AA$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J116,AB$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J116,AC$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J116,AD$10)*$H116","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J116,AE$10)*$H116","v":772.30251536059984},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J116,AF$10)*$H116","v":202.18561916473243},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J116,AG$10)*$H116","v":54.039695955608231},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J116,AH$10)*$H116","v":3.8024999504814612},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J116,AI$10)*$H116","v":0},""]
[null,"Structures & Improvements","452",{"$f":"Classification!AK117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!AK118","v":21556.171014785148},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},21556.171014785148,"STORAGEXCESS",{"$f":"MATCH(I118,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J118,K$10)*$H118","v":7908.9886436129173},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J118,L$10)*$H118","v":2701.250894681214},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J118,M$10)*$H118","v":412.77341713037191},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J118,N$10)*$H118","v":0.17509496357561499},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J118,O$10)*$H118","v":560.20325985951331},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J118,P$10)*$H118","v":151.75564218087627},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J118,Q$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J118,R$10)*$H118","v":70.03650021072832},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J118,S$10)*$H118","v":0.73593844431138389},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J118,T$10)*$H118","v":444.68830629241251},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J118,U$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J118,V$10)*$H118","v":2105.5351214253201},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J118,W$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J118,X$10)*$H118","v":726.97969015036188},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J118,Y$10)*$H118","v":2697.3188002930269},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J118,Z$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J118,AA$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J118,AB$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J118,AC$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J118,AD$10)*$H118","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J118,AE$10)*$H118","v":2824.6826262404297},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J118,AF$10)*$H118","v":739.49028310962285},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J118,AG$10)*$H118","v":197.64922068374918},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J118,AH$10)*$H118","v":13.907575506717093},{"$f":"OFFSET('Allocation Factors'!$A$13,$F118-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J118,AI$10)*$H118","v":0},""]
[null,"Measuring and Regulating","457",{"$f":"Classification!AK119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!AK120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!AK121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!AK122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":27449.889814061255},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":27449.889814061255},null,null,{"$f":"SUM(K115:K122)","v":10071.402136257369},3439.8056764476246,525.63067952238475,0.2229680518794866,713.36963072311346,193.24747672812427,0,89.185329455233585,0.9371529476372773,566.27148675689375,0,{"$f":"SUM(V115:V122)","v":2681.21398012286},0,925.74476134933946,3434.7984997268522,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},3596.9851416010297,941.67590227435528,251.68891663935742,17.710075457198553,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AK126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AK127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AK128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AK129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AK130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AK131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AK132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AK136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AK137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AK138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AK139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!AK140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AK141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AK142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AK143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AK144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AK145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AK146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Land Rights","471",{"$f":"Classification!AK151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!AK152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AK153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AK154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AK155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AK156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AK157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AK158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AK159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AK160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AK161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AK162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AK163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AK166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!AK169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!AK190","v":41.229771518440621},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},41.229771518440621,"STORAGEXCESS",{"$f":"MATCH(I190,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J190,K$10)*$H190","v":15.127259590510921},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J190,L$10)*$H190","v":5.1665927647957943},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J190,M$10)*$H190","v":0.78949798948516281},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J190,N$10)*$H190","v":3.3489831460794997E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J190,O$10)*$H190","v":1.0714821473651943},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J190,P$10)*$H190","v":0.29025797065073622},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J190,Q$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J190,R$10)*$H190","v":0.13395648511319475},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J190,S$10)*$H190","v":1.4076049911546603E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J190,T$10)*$H190","v":0.85054053675781016},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J190,U$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J190,V$10)*$H190","v":4.0271870139124211},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J190,W$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J190,X$10)*$H190","v":1.3904698799655966},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J190,Y$10)*$H190","v":5.1590719786087345},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J190,Z$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J190,AA$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J190,AB$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J190,AC$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J190,AD$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J190,AE$10)*$H190","v":5.4026765334215598},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J190,AF$10)*$H190","v":1.4143984751190102},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J190,AG$10)*$H190","v":0.3780370922089778},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J190,AH$10)*$H190","v":2.6600557219745267E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J190,AI$10)*$H190","v":0},""]
[null,"Customer Deposits",null,{"$f":"Classification!AK191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!AK192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"STORAGEXCESS",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":176354.29824021051},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":176354.29824021051},null,null,{"$f":"SUM(K183:K192)","v":89440.145876336697},30547.556072669613,4667.9185298652346,1.9800912341759238,6335.1540304331293,1716.1545408433415,0,792.01969781235221,8.322485311490599,10.90888012378433,0,{"$f":"SUM(V183:V192)","v":51.651977151256176},0,17.833916880785512,66.169330363901352,0,0,0,0,0,31943.404843465421,8362.6518858224881,2235.1498942377261,157.27618765914906,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!AK195","v":-1935.8524498322126},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-1935.8524498322126},"STORAGEXCESS",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-710.26691293791521},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-242.5859007378173},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-37.069126526662444},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-1.5724407361523002E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-50.309067053661963},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-13.628419049478303},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-6.289629564435149},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-6.6090969466179081E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-39.935243905675812},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-189.08763157535179},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-65.286428336023661},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":-242.23277890791891},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-253.67069032136857},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-66.409942433793049},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-17.749892956667892},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-1.2489701486149163},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":236301.53032446635},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":236301.53032446635},null,null,{"$f":"+K95-K180+K193+K195","v":111434.86736213361},38059.674722600103,5815.8322209355865,2.4670264329666698,7893.0668346190378,2138.1836060086021,0,986.78964696620983,10.369113754482678,1247.5771680206271,0,{"$f":"+V95-V180+V193+V195","v":5907.0983131012645},0,2039.5482638347412,7567.3529132686044,0,0,0,0,0,39798.78439317568,10419.157913503326,2784.8079803363303,195.95284577522364,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!AK200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!AK201","v":17296.154619764937},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":17296.154619764937},null,null,{"$f":"+K200*K197","v":8156.5053484078107},{"$f":"+L200*L197","v":2785.7882167591383},425.6914172235376,0.18057466905545758,577.73516831758923,156.50492912251036,0,72.228335921799399,0.75897009435869278,91.316749275995022,0,{"$f":"+V200*V197","v":432.3716635997323},0,149.28528849271845,553.89444947945242,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},2913.0828209104566,762.63309015499044,203.83477562805015,14.342821707745429,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
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[null,"Capital Taxes",null,{"$f":"Classification!AK203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},"STORDEHYXBASE-3",{"$f":"MATCH(I203,'Allocation Factors'!$A$13:$A$501,0)","v":46},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J203,K$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J203,L$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J203,M$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J203,N$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J203,O$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J203,P$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J203,Q$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J203,R$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J203,S$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J203,T$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J203,U$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J203,V$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J203,W$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J203,X$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J203,Y$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J203,Z$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J203,AA$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J203,AB$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J203,AC$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J203,AD$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J203,AE$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J203,AF$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J203,AG$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J203,AH$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J203,AI$10)*$H203","v":0},""]
[null,"Property Tax",null,{"$f":"Classification!AK204","v":287.41203939107652},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":287.41203939107652},"STORDEHYXPROTAX-3",{"$f":"MATCH(I204,'Allocation Factors'!$A$13:$A$501,0)","v":19},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J204,K$10)*$H204","v":105.45187055820493},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J204,L$10)*$H204","v":36.016230712532042},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J204,M$10)*$H204","v":5.5035771214884361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J204,N$10)*$H204","v":2.3345704825711764E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J204,O$10)*$H204","v":7.4692839131456825},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J204,P$10)*$H204","v":2.0233834004374942},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J204,Q$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J204,R$10)*$H204","v":0.93380839034782648},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J204,S$10)*$H204","v":9.8123905679145581E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J204,T$10)*$H204","v":5.9291036853067869},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J204,U$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J204,V$10)*$H204","v":28.073452508950645},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J204,W$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J204,X$10)*$H204","v":9.6929419978481715},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J204,Y$10)*$H204","v":35.963803439320493},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J204,Z$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J204,AA$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J204,AB$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J204,AC$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J204,AD$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J204,AE$10)*$H204","v":37.661966667617648},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J204,AF$10)*$H204","v":9.8597478296420764},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J204,AG$10)*$H204","v":2.6352901710517211},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J204,AH$10)*$H204","v":0.18543203413209627},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J204,AI$10)*$H204","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":19590.398341923981},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":19590.398341923981},null,null,{"$f":"SUM(K201:K204)","v":9208.3371348315923},{"$f":"SUM(L201:L204)","v":3145.0328284486372},480.58695700650469,0.20386088890358914,652.23768970561923,176.68720721237779,0,81.542626338818906,0.85684397981471894,107.84111818892822,0,{"$f":"SUM(V201:V204)","v":510.61217186866594},0,176.29944744916102,654.12530849044606,0,0,{"$f":"SUM(AB201:AB204)","v":0},0,{"$f":"SUM(AD201:AD204)","v":0},3288.7428587128957,860.9793415627945,230.1205300076503,16.192417231171472,0,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!AK207","v":-421.38897483550267},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-421.38897483550267},"STORAGEXCESS",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-154.60819151192365},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-52.805173261172811},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-8.0690660212619569},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-3.4228289963640132E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":-10.951085756825439},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-2.9665822580569365},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-1.3691025648582436},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-1.4386430056511577E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-8.6929515163601714},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-41.159874158031428},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-14.21130061310871},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":-52.728307048613168},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-55.218067962566394},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-14.455862875027645},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-3.8637289722667023},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-0.27187105637653403},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["VIII. OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!AK224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},"STORAGEXCESS",{"$f":"MATCH(I224,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J224,K$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J224,L$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J224,M$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J224,N$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J224,O$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J224,P$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J224,Q$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J224,R$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J224,S$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J224,T$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J224,U$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J224,V$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J224,W$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J224,X$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J224,Y$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J224,Z$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J224,AA$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J224,AB$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J224,AC$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J224,AD$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J224,AE$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J224,AF$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J224,AG$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J224,AH$10)*$H224","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F224-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J224,AI$10)*$H224","v":0},""]
[null,"Load Balancing ",null,{"$f":"Classification!AK225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},{"$f":"D225-G225","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!AK226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!AK227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!AK228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!AK229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,{"$f":"Classification!AK230","v":0},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!AK231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!AK232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!AK233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!AK234","v":239.85003895822229},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},239.85003895822229,"STORAGEXCESS",{"$f":"MATCH(I234,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J234,K$10)*$H234","v":88.001307513731604},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J234,L$10)*$H234","v":30.056132505204083},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J234,M$10)*$H234","v":4.5928249554029161},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J234,N$10)*$H234","v":1.9482371802577922E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J234,O$10)*$H234","v":6.2332393637844135},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J234,P$10)*$H234","v":1.6885464799962757},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J234,Q$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J234,R$10)*$H234","v":0.77927834644283456},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J234,S$10)*$H234","v":8.1886001190967193E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J234,T$10)*$H234","v":4.9479338197560727},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J234,U$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J234,V$10)*$H234","v":23.427754426117026},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J234,W$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J234,X$10)*$H234","v":8.0889183373431592},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J234,Y$10)*$H234","v":30.012381089818334},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J234,Z$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J234,AA$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J234,AB$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J234,AC$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J234,AD$10)*$H234","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J234,AE$10)*$H234","v":31.429526026848208},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J234,AF$10)*$H234","v":8.2281205271296045},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J234,AG$10)*$H234","v":2.1991926696324744},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J234,AH$10)*$H234","v":0.15474605971591937},{"$f":"OFFSET('Allocation Factors'!$A$13,$F234-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J234,AI$10)*$H234","v":0},""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":239.85003895822229},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":239.85003895822229},null,null,{"$f":"SUM(K224:K234)","v":88.001307513731604},{"$f":"SUM(L224:L234)","v":30.056132505204083},4.5928249554029161,1.9482371802577922E-3,6.2332393637844135,1.6885464799962757,0,0.77927834644283456,8.1886001190967193E-3,4.9479338197560727,0,{"$f":"SUM(V224:V234)","v":23.427754426117026},0,8.0889183373431592,30.012381089818334,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},31.429526026848208,8.2281205271296045,2.1991926696324744,0.15474605971591937,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!AK239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!AK240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!AK241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!AK244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!AK245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!AK246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Dehydration","858",{"$f":"Classification!AK268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!AK269","v":59.496134507932254},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},59.496134507932254,"STORAGEXCESS",{"$f":"MATCH(I269,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J269,K$10)*$H269","v":21.829213167744616},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J269,L$10)*$H269","v":7.4555906268972274},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J269,M$10)*$H269","v":1.1392757428971534},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J269,N$10)*$H269","v":4.8327105483673581E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J269,O$10)*$H269","v":1.5461896492435083},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J269,P$10)*$H269","v":0.41885333407951914},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J269,Q$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J269,R$10)*$H269","v":0.19330432265286282},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J269,S$10)*$H269","v":2.0312277464433039E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J269,T$10)*$H269","v":1.2273624692962037},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J269,U$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J269,V$10)*$H269","v":5.8113846243646021},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J269,W$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J269,X$10)*$H269","v":2.006501126756437},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J269,Y$10)*$H269","v":7.4447378452758066},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J269,Z$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J269,AA$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J269,AB$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J269,AC$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J269,AD$10)*$H269","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J269,AE$10)*$H269","v":7.7962685190125356},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J269,AF$10)*$H269","v":2.0410310031880003},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J269,AG$10)*$H269","v":0.54552195801020065},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J269,AH$10)*$H269","v":3.8385619712300811E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F269-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J269,AI$10)*$H269","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":2234.38954453101},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":2234.38954453101},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":819.80058151247363},279.99623644157185,42.785734389648646,1.8149343667994255E-2,58.067469671851683,15.730122941591379,0,7.2595835178270391,7.6283174978520774E-2,46.093849481592315,0,{"$f":"SUM(V263:V269,V251:V260)","v":218.24774250161312},0,75.35456170041671,279.58865799997164,0,0,0,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},292.79046461271162,76.651338297934103,20.487189115245247,1.4415798279142553,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","660",{"$f":"Classification!AK274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!AK275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!AK276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!AK277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!AK278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!AK279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!AK282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!AK283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!AK284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!AK285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!AK286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AK291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AK292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AK293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AK294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AK295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AK296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AK297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AK298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AK299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AK300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AK301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AK302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AK303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AK304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AK307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AK308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AK309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AK310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AK311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AK312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AK313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AK314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AK315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AK316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AK317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AK318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AK319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AK320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AK321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AK326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AK327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AK328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AK329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AK330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AK331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AK332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AK333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AK334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AK335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AK336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AK337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AK338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AK339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AK342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AK343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AK344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AK345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AK346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AK347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AK348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AK349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AK350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AK351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AK352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AK353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AK354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AK355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AK356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!AK360","v":565.63973974296061},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":565.63973974296061},"STORAGEXCESS",{"$f":"MATCH(I360,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J360,K$10)*$H360","v":207.53399455472962},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J360,L$10)*$H360","v":70.881551830328632},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J360,M$10)*$H360","v":10.831285763983498},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J360,N$10)*$H360","v":4.5945390560913199E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J360,O$10)*$H360","v":14.699884589556897},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J360,P$10)*$H360","v":3.9821089695772329},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J360,Q$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J360,R$10)*$H360","v":1.8377766498759158},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J360,S$10)*$H360","v":1.931122321406762E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J360,T$10)*$H360","v":11.668741060991495},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J360,U$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J360,V$10)*$H360","v":55.249809313806445},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J360,W$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J360,X$10)*$H360","v":19.076143089281729},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J360,Y$10)*$H360","v":70.778372613349276},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J360,Z$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J360,AA$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J360,AB$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J360,AC$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J360,AD$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J360,AE$10)*$H360","v":74.120433748053756},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J360,AF$10)*$H360","v":19.404424421836236},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J360,AG$10)*$H360","v":5.186368844043483},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J360,AH$10)*$H360","v":0.36493853127623449},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J360,AI$10)*$H360","v":0},""]
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[null,"General Operations Transferred","689",{"$f":"Classification!AK363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},"STORAGEXCESS",{"$f":"MATCH(I363,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J363,K$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J363,L$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J363,M$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J363,N$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J363,O$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J363,P$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J363,Q$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J363,R$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J363,S$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J363,T$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J363,U$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J363,V$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J363,W$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J363,X$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J363,Y$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J363,Z$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J363,AA$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J363,AB$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J363,AC$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J363,AD$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J363,AE$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J363,AF$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J363,AG$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J363,AH$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J363,AI$10)*$H363","v":0},""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!AK367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!AK368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!AK369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!AK370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!AK371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!AK372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!AK373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!AK377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!AK378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!AK379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!AK380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!AK381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J381,K$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J381,L$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J381,M$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J381,N$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J381,O$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J381,P$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J381,Q$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J381,R$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J381,S$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J381,T$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J381,U$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J381,V$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J381,W$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J381,X$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J381,Y$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J381,Z$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J381,AA$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J381,AB$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J381,AC$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J381,AD$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J381,AE$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J381,AF$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J381,AG$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J381,AH$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J381,AI$10)*$H381","v":0},""]
[null,"Credit & Collection","714",{"$f":"Classification!AK382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!AK383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!AK384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!AK388","v":1258.0004485384434},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":1258.0004485384434},"STORAGEXCESS",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":461.56208606464668},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":157.6427852048987},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":24.089117846513307},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":1.0218398367867166E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":32.693002467488078},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":8.8563347266469368},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":4.0872726709547846},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":4.2948763600242426E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":25.951644584372463},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":122.87730160192825},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":42.425938060160128},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":157.41331140360802},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":164.84615975406459},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":43.156045997392468},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":11.534646301650177},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":0.81163469215067141},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!AK394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"STORAGEXCESS",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":2023.6748241751175},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":2023.6748241751175},null,null,{"$f":"SUM(K388:K394)","v":742.48906226382041},253.59111437729368,38.750813943836832,1.6437764823112436E-2,52.59140097844633,14.24668937249233,0,6.5749664981120421,6.9089269187651833E-2,41.746956332448548,0,{"$f":"SUM(V388:V394)","v":197.665829136464},0,68.248229040067216,253.22197273269472,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},265.17877934290385,69.422712763999186,18.555139112655706,1.3056312458717241,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":4919.8097661835018},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":4919.8097661835018},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":1805.084935668435},616.5121126311966,94.208135917369503,3.996228788582197E-2,127.85635570502259,34.635505997926671,0,15.984576179587727,0.16796476253364551,101.49213748139385,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":480.55066209697645},0,165.92008742951862,615.61468254682359,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},644.68319356971108,168.7754060934642,45.109892917972815,3.1741548976833993,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":239.85003895822229},null,null,{"$f":"G235","v":0},{"$f":"H235","v":239.85003895822229},null,null,{"$f":"K235","v":88.001307513731604},30.056132505204083,4.5928249554029161,1.9482371802577922E-3,6.2332393637844135,1.6885464799962757,0,0.77927834644283456,8.1886001190967193E-3,4.9479338197560727,0,{"$f":"V235","v":23.427754426117026},0,8.0889183373431592,30.012381089818334,0,0,0,0,{"$f":"AD235","v":0},31.429526026848208,8.2281205271296045,2.1991926696324744,0.15474605971591937,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":5159.6598051417241},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":5159.6598051417241},null,null,{"$f":"K399+K397","v":1893.0862431821665},646.56824513640072,98.800960872772421,4.1910525066079764E-2,134.089595068807,36.324052477922947,0,16.76385452603056,0.17615336265274223,106.44007130114993,0,{"$f":"V399+V397","v":503.97841652309347},0,174.00900576686178,645.62706363664188,0,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":0},676.11271959655926,177.00352662059379,47.309085587605288,3.3289009573993189,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!AK404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!AK405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!AK406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!AK407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!AK408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!AK409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!AK410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!AK411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!AK412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!AK413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!AK414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!AK415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!AK416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!AK417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!AK418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["TOTAL OPERATING REVENUES"]
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["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[]
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{"sheet":"Storage X Dehy System Storage","index":18,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Storage Excluding Dehydrator System Integrity"]
["2013 Cost Allocation Study"]
["($000's)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special","Special",null,null,"Storage &","Storage &","Storage &","Storage &","Wholesale ",null,null,null,"Dawn-","Local",null,"Small","Large",null,"Large Volume","Large"]
[null,null,null,null,"Direct",null,"Total","Balance ",null,null,null,null,null,"Interruptible","Interruptible","Large Volume","Large Volume","Large","Small","Transportation","Transportation","Transportation","Transportation","Storage & ",null,"Firm","Interruptible","Trafalgar","Production","Storage","Volume","Volume","Medium","High Load","Volume"]
[null,"Account","Account","Account","Assignment","Match","Direct","to be","Allocation","Match","Gen. Service","Gen. Service","Firm","Contract-","Contract-","Contract -","Contract -","Wholesale","Wholesale","Service -","Service -","Service -","Service -","Transportation","Excess Utility","Transportation","Trans. Service","Transport","Transportation","Transportation","General","General","Volume","Factor","Interruptible"]
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[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25"]
[null,null,null,null,null,null,null,null,null,null,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AL14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AL15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AL16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AL17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AL18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AL22","v":19220.165781218377},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":19220.165781218377},"XSPK&AVG",{"$f":"MATCH(I22,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J22,K$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J22,L$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J22,M$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J22,N$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J22,O$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J22,P$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J22,Q$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J22,R$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J22,S$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J22,T$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J22,U$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J22,V$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J22,W$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J22,X$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J22,Y$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J22,Z$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J22,AA$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J22,AB$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J22,AC$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J22,AD$10)*$H22","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J22,AE$10)*$H22","v":14378.90754626894},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J22,AF$10)*$H22","v":3764.3388016124859},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J22,AG$10)*$H22","v":1006.1236063841723},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J22,AH$10)*$H22","v":70.795826952779237},{"$f":"OFFSET('Allocation Factors'!$A$13,$F22-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J22,AI$10)*$H22","v":0},""]
[null,"Land","440",{"$f":"Classification!AL23","v":7},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":7},"XSPK&AVG",{"$f":"MATCH(I23,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J23,K$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J23,L$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J23,M$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J23,N$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J23,O$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J23,P$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J23,Q$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J23,R$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J23,S$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J23,T$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J23,U$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J23,V$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J23,W$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J23,X$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J23,Y$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J23,Z$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J23,AA$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J23,AB$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J23,AC$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J23,AD$10)*$H23","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J23,AE$10)*$H23","v":5.2368098157737206},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J23,AF$10)*$H23","v":1.3709752512663829},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J23,AG$10)*$H23","v":0.36643103523963227},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J23,AH$10)*$H23","v":2.5783897720264102E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F23-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J23,AI$10)*$H23","v":0},""]
[null,"Structures & Improvements","442",{"$f":"Classification!AL24","v":3541.2925521149564},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":3541.2925521149564},"XSPK&AVG",{"$f":"MATCH(I24,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J24,K$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J24,L$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J24,M$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J24,N$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J24,O$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J24,P$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J24,Q$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J24,R$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J24,S$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J24,T$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J24,U$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J24,V$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J24,W$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J24,X$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J24,Y$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J24,Z$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J24,AA$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J24,AB$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J24,AC$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J24,AD$10)*$H24","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J24,AE$10)*$H24","v":2649.296513920282},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J24,AF$10)*$H24","v":693.57492092051041},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J24,AG$10)*$H24","v":185.37707085112612},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J24,AH$10)*$H24","v":13.044046423037868},{"$f":"OFFSET('Allocation Factors'!$A$13,$F24-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J24,AI$10)*$H24","v":0},""]
[null,"Other","444",{"$f":"Classification!AL25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":22768.458333333332},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":22768.458333333332},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},{"$f":"SUM(AE22:AE25)","v":17033.440870004993},4459.2846977842628,1191.867108270538,83.865657273537366,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!AL29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!AL30","v":1527.3102230755253},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},1527.3102230755253,"SYSINTEGRITY",{"$f":"MATCH(I30,'Allocation Factors'!$A$13:$A$501,0)","v":361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J30,K$10)*$H30","v":494.67137700622072},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J30,L$10)*$H30","v":166.96140348480574},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J30,M$10)*$H30","v":17.601870548455793},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J30,N$10)*$H30","v":0.3307391487045061},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J30,O$10)*$H30","v":21.969013916430367},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J30,P$10)*$H30","v":6.4858271465263417},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J30,Q$10)*$H30","v":8.4830072135732251E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J30,R$10)*$H30","v":2.8513785432328431},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J30,S$10)*$H30","v":2.5319020633915907E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J30,T$10)*$H30","v":12.784059706872503},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J30,U$10)*$H30","v":0.87202491547319061},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J30,V$10)*$H30","v":88.073390788139605},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J30,W$10)*$H30","v":1.8615027578221646},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J30,X$10)*$H30","v":14.35758116737742},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J30,Y$10)*$H30","v":159.26394022029572},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J30,Z$10)*$H30","v":13.152197631169615},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J30,AA$10)*$H30","v":58.868845215703146},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J30,AB$10)*$H30","v":393.71959681424471},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J30,AC$10)*$H30","v":1.9678825659304482},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J30,AD$10)*$H30","v":4.135976456025741},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J30,AE$10)*$H30","v":49.626435488587838},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J30,AF$10)*$H30","v":13.522687973107576},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J30,AG$10)*$H30","v":3.8917836730757536},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J30,AH$10)*$H30","v":0.23055881455354718},{"$f":"OFFSET('Allocation Factors'!$A$13,$F30-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J30,AI$10)*$H30","v":0},""]
[null,"Structures & Improvements ","452",{"$f":"Classification!AL31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!AL32","v":4357.0009217964734},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},4357.0009217964734,"SYSINTEGRITY",{"$f":"MATCH(I32,'Allocation Factors'!$A$13:$A$501,0)","v":361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J32,K$10)*$H32","v":1411.162979883921},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J32,L$10)*$H32","v":476.29550165838134},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J32,M$10)*$H32","v":50.213352236018984},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J32,N$10)*$H32","v":0.94350889165000706},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J32,O$10)*$H32","v":62.671625213179347},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J32,P$10)*$H32","v":18.502301908988446},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J32,Q$10)*$H32","v":0.24199713778329754},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J32,R$10)*$H32","v":8.1342079386067496},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J32,S$10)*$H32","v":7.2228283798700457E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J32,T$10)*$H32","v":36.469447454481084},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J32,U$10)*$H32","v":2.4876500550722125},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J32,V$10)*$H32","v":251.2494443184838},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J32,W$10)*$H32","v":5.3103613851452511},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J32,X$10)*$H32","v":40.958276475792118},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J32,Y$10)*$H32","v":454.3367312447125},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J32,Z$10)*$H32","v":37.519644887377751},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J32,AA$10)*$H32","v":167.93681401111726},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J32,AB$10)*$H32","v":1123.1749911256711},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J32,AC$10)*$H32","v":5.6138340621335487},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J32,AD$10)*$H32","v":11.798816611824352},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J32,AE$10)*$H32","v":141.57073127805435},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J32,AF$10)*$H32","v":38.576553128383196},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J32,AG$10)*$H32","v":11.102200977139027},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J32,AH$10)*$H32","v":0.65772162875677465},{"$f":"OFFSET('Allocation Factors'!$A$13,$F32-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J32,AI$10)*$H32","v":0},""]
[null,"Measuring and Regulating","457",{"$f":"Classification!AL33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!AL34","v":3353.9424764432465},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},3353.9424764432465,"SYSINTEGRITY",{"$f":"MATCH(I34,'Allocation Factors'!$A$13:$A$501,0)","v":361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J34,K$10)*$H34","v":1086.2883768832028},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J34,L$10)*$H34","v":366.64387798481897},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J34,M$10)*$H34","v":38.65335306827312},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J34,N$10)*$H34","v":0.72629650656628164},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J34,O$10)*$H34","v":48.243511911754553},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J34,P$10)*$H34","v":14.242745732297573},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J34,Q$10)*$H34","v":0.18628512918799983},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J34,R$10)*$H34","v":6.2615698291535571},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J34,S$10)*$H34","v":5.5600059164819964E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J34,T$10)*$H34","v":28.073537533144652},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J34,U$10)*$H34","v":1.9149491441449866},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J34,V$10)*$H34","v":193.40739159978739},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J34,W$10)*$H34","v":4.0878225491765532},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J34,X$10)*$H34","v":31.528958955882995},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J34,Y$10)*$H34","v":349.74040375041312},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J34,Z$10)*$H34","v":28.881960997372765},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J34,AA$10)*$H34","v":129.27479795854549},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J34,AB$10)*$H34","v":864.60030163636588},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J34,AC$10)*$H34","v":4.3214304643594863},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J34,AD$10)*$H34","v":9.0825209625719729},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J34,AE$10)*$H34","v":108.97865242103775},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J34,AF$10)*$H34","v":29.695550323341852},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J34,AG$10)*$H34","v":8.5462785313993326},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J34,AH$10)*$H34","v":0.50630251128182535},{"$f":"OFFSET('Allocation Factors'!$A$13,$F34-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J34,AI$10)*$H34","v":0},""]
[null,"Compressor Equipment ","456",{"$f":"Classification!AL35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!AL36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":9238.2536213152453},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":9238.2536213152453},null,null,{"$f":"SUM(K29:K36)","v":2992.1227337733444},1009.900783128006,106.46857585274789,2.0005445469207945,132.88415104136425,39.230874787812361,0.51311233910702958,17.247156310993152,0.15314736359743633,77.327044694498241,5.2746241146903898,{"$f":"SUM(V29:V36)","v":532.7302267064108},11.259686692143969,86.844816599052535,963.34107521542137,79.553803515920123,356.0804571853659,2381.4948895762818,11.903147092423485,{"$f":"SUM(AD29:AD36)","v":25.017314030422064},300.17581918767996,81.794791424832624,23.540263181614115,1.3945829545921473,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AL40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AL41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AL42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AL43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AL44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AL45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AL46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AL50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AL51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AL52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AL53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AL54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AL55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AL56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Compressor Equipment","476",{"$f":"Classification!AL70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AL71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AL81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Communication Equipment","488",{"$f":"Classification!AL89","v":33.557060063618913},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},33.557060063618913,"INDIR_I_STOR",{"$f":"MATCH(I89,'Allocation Factors'!$A$13:$A$501,0)","v":139},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J89,K$10)*$H89","v":3.8553180225533459},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J89,L$10)*$H89","v":1.3012463179523683},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J89,M$10)*$H89","v":0.13718361706474713},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J89,N$10)*$H89","v":2.5776801732120395E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J89,O$10)*$H89","v":0.17121980212870516},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J89,P$10)*$H89","v":5.0548561027524933E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J89,Q$10)*$H89","v":6.6113974076829625E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J89,R$10)*$H89","v":2.2222775761511757E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J89,S$10)*$H89","v":1.9732873398516548E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J89,T$10)*$H89","v":9.9635066996576607E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J89,U$10)*$H89","v":6.7962965496123134E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J89,V$10)*$H89","v":0.68641717834551064},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J89,W$10)*$H89","v":1.45079854320625E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J89,X$10)*$H89","v":0.11189861392398003},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J89,Y$10)*$H89","v":1.241254634117315},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J89,Z$10)*$H89","v":0.10250422183411267},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J89,AA$10)*$H89","v":0.45880584662198781},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J89,AB$10)*$H89","v":3.0685306002884132},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J89,AC$10)*$H89","v":1.5337077250387935E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J89,AD$10)*$H89","v":3.2234540571713384E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J89,AE$10)*$H89","v":16.586223133503797},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J89,AF$10)*$H89","v":4.3463409830215465},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J89,AG$10)*$H89","v":1.1638423065447889},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J89,AH$10)*$H89","v":8.1556333480946958E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J89,AI$10)*$H89","v":0},""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!AL90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!AL91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!AL92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":1710.2319692241615},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":1710.2319692241615},null,null,{"$f":"SUM(K84:K92)","v":196.48586977514094},{"$f":"SUM(L84:L92)","v":66.317879116296126},6.9915483392508468,0.13137119373106018,8.7261988627607838,2.5762019945625894,3.3694916021930435E-2,1.1325813846678945,1.0056837776257967E-2,5.0778905097850213,0.34637252516874228,{"$f":"SUM(V84:V92)","v":34.983177918612149},0.73939792246138381,5.702900864433599,63.260409380038446,5.2241166785407351,23.382990794553521,{"$f":"SUM(AB84:AB92)","v":156.38733313367317},0.7816524981135462,{"$f":"SUM(AD84:AD92)","v":1.6428299050775736},845.31508415294741,221.51080232357481,59.315098402986507,4.1565097939864115,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":33716.943923872735},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":33716.943923872735},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":3188.6086035484855},1076.2186622443021,113.46012419199873,2.1319157406518547,141.61034990412503,41.807076782374949,0.54680725512896,18.379737695661046,0.16320420137369429,82.404935204283262,5.6209966398591318,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":567.71340462502292},11.999084614605353,92.547717463486137,1026.6014845954599,84.777920194460862,379.46344797991941,2537.8822227099549,12.684799590537031,26.660143935499637,18178.931773345619,4762.5902915326706,1274.7224698551386,89.41675002211592,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AL100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AL101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AL102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AL103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AL104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Structures & Improvements","442",{"$f":"Classification!AL110","v":1868.2619409026513},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":1868.2619409026513},"XSPK&AVG",{"$f":"MATCH(I110,'Allocation Factors'!$A$13:$A$501,0)","v":328},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J110,K$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J110,L$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J110,M$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J110,N$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J110,O$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J110,P$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J110,Q$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J110,R$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J110,S$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J110,T$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J110,U$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J110,V$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J110,W$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J110,X$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J110,Y$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J110,Z$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J110,AA$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J110,AB$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J110,AC$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J110,AD$10)*$H110","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J110,AE$10)*$H110","v":1397.6760672222097},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J110,AF$10)*$H110","v":365.90584055149037},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J110,AG$10)*$H110","v":97.798451014823314},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J110,AH$10)*$H110","v":6.8815821141280082},{"$f":"OFFSET('Allocation Factors'!$A$13,$F110-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J110,AI$10)*$H110","v":0},""]
[null,"Other","444",{"$f":"Classification!AL111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":11221.291666666668},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":11221.291666666668},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},8394.8243350942648,2197.7304517488146,587.40421744893217,41.332662374655037,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Land Rights","451",{"$f":"Classification!AL116","v":620.63138822389487},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},620.63138822389487,"SYSINTEGRITY",{"$f":"MATCH(I116,'Allocation Factors'!$A$13:$A$501,0)","v":361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J116,K$10)*$H116","v":201.0125898376933},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J116,L$10)*$H116","v":67.845736942638638},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J116,M$10)*$H116","v":7.1526224265214022},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J116,N$10)*$H116","v":0.13439777584093104},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J116,O$10)*$H116","v":8.9272365226550381},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J116,P$10)*$H116","v":2.6355535665983787},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J116,Q$10)*$H116","v":3.4471192975265776E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J116,R$10)*$H116","v":1.1586742476422991},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J116,S$10)*$H116","v":1.0288531227699132E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J116,T$10)*$H116","v":5.1948769825140468},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J116,U$10)*$H116","v":0.35435239395316243},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J116,V$10)*$H116","v":35.78913436483014},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J116,W$10)*$H116","v":0.75643246755944027},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J116,X$10)*$H116","v":5.8342865757181936},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J116,Y$10)*$H116","v":64.717827995604068},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J116,Z$10)*$H116","v":5.344471968236264},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J116,AA$10)*$H116","v":23.92169748971342},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J116,AB$10)*$H116","v":159.99024706959847},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J116,AC$10)*$H116","v":0.79966052102737728},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J116,AD$10)*$H116","v":1.6806780775654291},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J116,AE$10)*$H116","v":20.165990565993081},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J116,AF$10)*$H116","v":5.4950228725427115},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J116,AG$10)*$H116","v":1.5814489205894973},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J116,AH$10)*$H116","v":9.368891465643496E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F116-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J116,AI$10)*$H116","v":0},""]
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[null,"Measuring and Regulating","457",{"$f":"Classification!AL119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!AL120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!AL121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!AL122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":2890.5795817720827},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":2890.5795817720827},null,null,{"$f":"SUM(K115:K122)","v":936.21253918009961},315.99030541768627,33.313210924435552,0.62595523535014697,41.578444312789841,12.275043561811515,0.16054896427133719,5.396504568911217,4.7918650035281223E-2,24.195046561286272,1.6503899321694551,{"$f":"SUM(V115:V122)","v":166.68725270297671},3.5230706780302161,27.173085296636756,301.42212548432042,24.891782529638764,111.41487787618773,745.15171200979694,3.7244045633043088,{"$f":"SUM(AD115:AD122)","v":7.8277280632638551},93.922740103565687,25.592970671687016,7.3655700407830285,0.43635444304434795,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AL126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AL127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AL128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AL129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AL130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AL131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AL132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AL136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AL137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AL138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AL139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!AL140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AL141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AL142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AL143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AL144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AL145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AL146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AL150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AL151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!AL152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AL153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AL154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AL155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AL156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AL157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AL158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AL159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AL160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AL161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AL162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AL163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AL166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":14902.956792196866},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":14902.956792196866},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":1027.0991170999166},346.66632855705012,36.547224157258285,0.68672234419681066,45.614838145037155,13.466692526614704,0.17613489731595516,5.9203918407336316,5.2570544704474739E-2,26.543877507827272,1.8106081378554884,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":182.86908465568354},3.865086859501397,29.81102126820306,330.68388427103707,27.308251907868218,122.23092290415661,817.49029571961773,4.0859660372022377,8.5876360828466929,8879.7563388694907,2325.7855425643183,622.20660174508157,43.691653553348374,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
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[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!AL190","v":20.996542293330872},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},20.996542293330872,"INDIR_I_STOR",{"$f":"MATCH(I190,'Allocation Factors'!$A$13:$A$501,0)","v":139},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J190,K$10)*$H190","v":2.4122598273304252},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J190,L$10)*$H190","v":0.81418554835049239},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J190,M$10)*$H190","v":8.5835338739189873E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J190,N$10)*$H190","v":1.6128460202687461E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J190,O$10)*$H190","v":0.10713166797197077},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J190,P$10)*$H190","v":3.1628068652894518E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J190,Q$10)*$H190","v":4.1367296487016198E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J190,R$10)*$H190","v":1.390471782293165E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J190,S$10)*$H190","v":1.2346794090287015E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J190,T$10)*$H190","v":6.2341334256528665E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J190,U$10)*$H190","v":4.2524204346691651E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J190,V$10)*$H190","v":0.42948897456084451},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J190,W$10)*$H190","v":9.0775988461987284E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J190,X$10)*$H190","v":7.0014595300234794E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J190,Y$10)*$H190","v":0.77664894876450974},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J190,Z$10)*$H190","v":6.4136555017174302E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J190,AA$10)*$H190","v":0.28707331168948508},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J190,AB$10)*$H190","v":1.9199695207264662},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J190,AC$10)*$H190","v":9.5963588745063815E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J190,AD$10)*$H190","v":2.0169046189890807E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J190,AE$10)*$H190","v":10.377945351857456},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J190,AF$10)*$H190","v":2.7194912813648782},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J190,AG$10)*$H190","v":0.72821230959468264},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J190,AH$10)*$H190","v":5.1029530059404971E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J190,AI$10)*$H190","v":0},""]
[null,"Customer Deposits",null,{"$f":"Classification!AL191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!AL192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"INDIR_I_STOR",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":139},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":29334.774314502378},null,null,{"$f":"SUM(G183:G192)","v":3092.9191244419217},{"$f":"SUM(H183:H192)","v":26241.855190060454},null,null,{"$f":"SUM(K183:K192)","v":8423.1021747224022},2842.964089207625,299.71888608791642,5.6317178883057313,374.08117287057894,110.43854017470798,1.4444586816660694,48.552339845932359,0.43112398993867113,217.6827811838094,14.848554623046208,{"$f":"SUM(V183:V192)","v":1499.684849308404},31.697059212436393,244.47618919574023,2711.8942060954573,223.95131317268533,1002.3994134464547,6704.1283290486144,33.508459739481978,70.426052326275951,3334.9283402034889,882.10695084293695,240.49216128671588,16.185151347744334,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!AL195","v":-211.77253977106713},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-211.77253977106713},"SYSINTEGRITY",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-68.589741807469167},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-23.150398606328697},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-2.4406258626762956},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-4.5859360112074858E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-3.0461616789153876},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-0.89930654989670433},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":-1.1762299206621956E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-0.39536412892803946},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-3.5106641880280807E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-1.7726017621080754},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":-0.12091252209491415},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-12.212008648705099},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":-0.25811073667864243},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-1.9907818220859277},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":-22.08309000019808},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":-1.8236467312548532},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":-8.1625885012509389},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":-54.592051906189639},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":-0.27286106166375579},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":-0.57348286241556579},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-6.8810619639803008},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-1.8750178800152273},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-0.53962377795599259},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-3.1968636749049456E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":47936.988906407183},null,null,{"$f":"+G95-G180+G193+G195","v":3092.9191244419217},{"$f":"+H95-H180+H193+H195","v":44844.069781965256},null,null,{"$f":"+K95-K180+K193+K195","v":10516.021919363502},3549.3660242885485,374.19116025998056,7.0310519246487013,467.03052295075145,137.87961788057154,1.8033687402724523,60.616321571931735,0.53824698241986269,271.77123711815733,18.538030602954937,{"$f":"+V95-V180+V193+V195","v":1872.3171606290382},39.572946230861703,305.22210356893737,3385.7287164196823,279.59733472802316,1251.4693500209667,8369.9282041327624,41.834432231153016,87.925077316513338,12627.222712715637,3317.036681931274,892.46840561881686,61.878279179762835,0,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!AL200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!AL201","v":3508.7609081189626},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":3508.7609081189626},null,null,{"$f":"+K200*K197","v":769.72307734274568},{"$f":"+L200*L197","v":259.79680907669012},27.389023491803243,0.51463975312109278,34.184425830904175,10.092136036960545,0.13199806419101104,4.4368281024245704,3.9397133902488064E-2,19.892369431319572,1.3568961792772805,{"$f":"+V200*V197","v":137.04476252444366},2.8965525353508896,22.340814676271481,247.81933193307748,20.465202769062866,91.601638593443369,{"$f":"+AB200*AB197","v":612.63916562973986},3.0620826166743722,{"$f":"+AD200*AD197","v":6.4356998879060727},924.2529921725361,242.79139983282261,65.324467072399216,4.5291974318938495,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
[null,"Income Taxes",null,{"$f":"Classification!AL202","v":407.11318281256951},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":407.11318281256951},"STORDEHYXBASE-4",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":136},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":89.309137928490173},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":30.143605847587381},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":3.1778832527674199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":5.9712426517919803E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":3.966337623756885},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":1.1709665408883818},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":1.5315421439390482E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":0.51479461202121868},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":4.5711557432203094E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":2.3080643124268989},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":0.1574374363934459},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":15.900977843779428},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":0.33608010141753936},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":2.5921515907330894},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":28.753887662253675},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":2.3745288021589284},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":10.628320257539492},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":71.08306526615695},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0.35528616305111871},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0.74671895110588904},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":107.2388764069771},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":28.170508659266087},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":7.5794425444726468},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":0.52551200562517919},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":0},""]
[null,"Capital Taxes",null,{"$f":"Classification!AL203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},"STORDEHYXBASE-4",{"$f":"MATCH(I203,'Allocation Factors'!$A$13:$A$501,0)","v":136},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J203,K$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J203,L$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J203,M$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J203,N$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J203,O$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J203,P$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J203,Q$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J203,R$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J203,S$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J203,T$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J203,U$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J203,V$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J203,W$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J203,X$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J203,Y$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J203,Z$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J203,AA$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J203,AB$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J203,AC$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J203,AD$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J203,AE$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J203,AF$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J203,AG$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J203,AH$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J203,AI$10)*$H203","v":0},""]
[null,"Property Tax",null,{"$f":"Classification!AL204","v":111.38634635184701},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":111.38634635184701},"STORDEHYXPROTAX-4",{"$f":"MATCH(I204,'Allocation Factors'!$A$13:$A$501,0)","v":133},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J204,K$10)*$H204","v":10.107749189500137},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J204,L$10)*$H204","v":3.4115658782701881},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J204,M$10)*$H204","v":0.35966360909457473},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J204,N$10)*$H204","v":6.7580792373436571E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J204,O$10)*$H204","v":0.44889858789044862},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J204,P$10)*$H204","v":0.1325265967080913},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J204,Q$10)*$H204","v":1.7333549761145834E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J204,R$10)*$H204","v":5.8262961026260086E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J204,S$10)*$H204","v":5.1735014837574168E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J204,T$10)*$H204","v":0.26122002433756519},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J204,U$10)*$H204","v":1.7818312403564088E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J204,V$10)*$H204","v":1.7996265515563719},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J204,W$10)*$H204","v":3.8036571077757417E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J204,X$10)*$H204","v":0.29337219850081708},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J204,Y$10)*$H204","v":3.2542816049331438},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J204,Z$10)*$H204","v":0.26874228250511556},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J204,AA$10)*$H204","v":1.2028824592944858},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J204,AB$10)*$H204","v":8.0449751503197575},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J204,AC$10)*$H204","v":4.0210257426244421E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J204,AD$10)*$H204","v":8.4511485027079114E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J204,AE$10)*$H204","v":60.996762570013964},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J204,AF$10)*$H204","v":15.979545090909699},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J204,AG$10)*$H204","v":4.2766448125263476},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J204,AH$10)*$H204","v":0.30004137416355103},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J204,AI$10)*$H204","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":4027.2604372833789},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":4027.2604372833789},null,null,{"$f":"SUM(K201:K204)","v":869.139964460736},{"$f":"SUM(L201:L204)","v":293.3519808025477},30.926570353665237,0.58111025887635614,38.599662042551508,11.395629174557017,0.1490468406065161,5.0098856754720495,4.4485639794084118E-2,22.461653768084037,1.5321519280742903,{"$f":"SUM(V201:V204)","v":154.74536691977946},3.2706692078461863,25.226338465505385,279.82750120026429,23.10847385372691,103.43284131027734,{"$f":"SUM(AB201:AB204)","v":691.76720604621653},3.4575790371517354,{"$f":"SUM(AD201:AD204)","v":7.2669303240390404},1092.4886311495272,286.94145358299841,77.1805544293982,5.3547508116825799,0,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!AL207","v":-46.097838417476154},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-46.097838417476154},"SYSINTEGRITY",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-14.930353285440932},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-5.0392904359005408},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-0.53126612532856954},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-9.9824905280948995E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":-0.66307685132335614},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-0.19575761838495012},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":-2.5603724110360121E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-8.6061355032589423E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-7.6418798514994593E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-0.3858531880314891},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":-2.6319776455466463E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-2.6582634464760773},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":-5.618456031216458E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-0.43334579099902637},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":-4.8069627709437039},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":-0.39696446214803388},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":-1.7768011197569942},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":-11.883389557354789},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":-5.9395354773543158E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":-0.12483356130782094},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-1.4978433129201294},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-0.40814673779829452},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-0.11746324499547757},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-6.9588108679140958E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Other","869",{"$f":"Classification!AL286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AL291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AL292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AL293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AL294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AL295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AL296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AL297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AL298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AL299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AL300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AL301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AL302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AL303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AL304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AL307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AL308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AL309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AL310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AL311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AL312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AL313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AL314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AL315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AL316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AL317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AL318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AL319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AL320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AL321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AL326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AL327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AL328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AL329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AL330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AL331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AL332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AL333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AL334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AL335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AL336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AL337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AL338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AL339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AL342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AL343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AL344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AL345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AL346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AL347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AL348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AL349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AL350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AL351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AL352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AL353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AL354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AL355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Advertising","701",{"$f":"Classification!AL368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!AL369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!AL370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!AL371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!AL372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!AL373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!AL377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!AL378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!AL379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!AL380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!AL381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!AL382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!AL383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!AL384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!AL388","v":881.37702686589284},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":881.37702686589284},"STORDEHYXO&MEXP-4",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":148},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":43.920850213179534},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":14.824158289122455},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":1.562833743301022},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":2.9365646134206079E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":1.9505833860742279},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":0.57586320101066779},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":7.5318869557311329E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":0.25316801359385882},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":2.2480235657391556E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":1.1350702660421568},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":7.7425291769361679E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":7.8198545223773097},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0.16527898641020367},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":1.2747799876604158},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":14.140716418868969},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":1.1677564722437357},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":5.2268432198154722},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":34.957550085729764},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0.17472422992905789},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0.36722480995309192},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":562.32869398756384},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":147.26245613270339},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":39.38459845612865},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":2.7674515957599528},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!AL394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"STORDEHYXO&MEXP-4",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":148},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":1570.2477514200095},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":1570.2477514200095},null,null,{"$f":"SUM(K388:K394)","v":70.390039639937925},23.758034840749151,2.5046857838052716,4.7063046034088091E-2,3.1261153005997255,0.92291094889048653,1.2071028197408514E-2,0.40574138310028857,3.6028097620116289E-3,1.8191278318388988,0.12408615339472027,{"$f":"SUM(V388:V394)","v":12.532541313226075},0.26488545528137186,2.043034536628574,22.662712229614897,1.8715125953177694,{"$f":"SUM(AA388:AA394)","v":8.3768346844103014},56.024947702657428,0.28002293696658542,{"$f":"SUM(AD388:AD394)","v":0.58853525840012533},1019.1999145552294,266.89785743925626,71.375313785241204,5.0161601614695837,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":3394.7271550887908},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":3394.7271550887908},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":169.16631401598158},57.096987057135649,6.0194377497432701,0.11310523569351641,7.5129010481671621,2.2180047658364019,2.9009947387214987E-2,0.97510634422030318,8.6585268406994837E-3,4.3718564673384268,0.29821260646508452,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":30.119088297949617},0.63659143162309939,4.9099648719718996,54.464630409352054,4.4977512302004667,20.131800662872433,134.64311064856008,0.67297089657681841,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":1.4144094937475198},2165.875022126776,567.19864884205276,151.69440749631804,10.65916491598049,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":3394.7271550887908},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":3394.7271550887908},null,null,{"$f":"K399+K397","v":169.16631401598158},57.096987057135649,6.0194377497432701,0.11310523569351641,7.5129010481671621,2.2180047658364019,2.9009947387214987E-2,0.97510634422030318,8.6585268406994837E-3,4.3718564673384268,0.29821260646508452,{"$f":"V399+V397","v":30.119088297949617},0.63659143162309939,4.9099648719718996,54.464630409352054,4.4977512302004667,{"$f":"AA399+AA397","v":20.131800662872433},134.64311064856008,0.67297089657681841,{"$f":"AD399+AD397","v":1.4144094937475198},2165.875022126776,567.19864884205276,151.69440749631804,10.65916491598049,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!AL404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!AL405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!AL406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!AL407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!AL408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!AL409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!AL410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!AL411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!AL412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!AL413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!AL414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!AL415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!AL416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!AL417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!AL418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!AL419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K423:AI423)-D423)>1,\"*****\",\"\")","v":""}]
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[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
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["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+STORXDEHROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RATE BASE",null,null,{"$f":"D197","v":47936.988906407183},null,null,null,null,null,null,{"$f":"K197","v":10516.021919363502},3549.3660242885485,374.19116025998056,7.0310519246487013,467.03052295075145,137.87961788057154,1.8033687402724523,60.616321571931735,0.53824698241986269,271.77123711815733,18.538030602954937,{"$f":"V197","v":1872.3171606290382},39.572946230861703,305.22210356893737,3385.7287164196823,279.59733472802316,1251.4693500209667,8369.9282041327624,41.834432231153016,{"$f":"AD197","v":87.925077316513338},12627.222712715637,3317.036681931274,892.46840561881686,61.878279179762835,0,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":3508.7609081189626},null,null,null,null,null,null,{"$f":"+K443*K445","v":769.72307734274568},{"$f":"+L443*L445","v":259.79680907669012},27.389023491803243,0.51463975312109278,34.184425830904175,10.092136036960545,0.13199806419101104,4.4368281024245704,3.9397133902488064E-2,19.892369431319572,1.3568961792772805,{"$f":"+V443*V445","v":137.04476252444366},2.8965525353508896,22.340814676271481,247.81933193307748,20.465202769062866,91.601638593443369,{"$f":"+AB443*AB445","v":612.63916562973986},3.0620826166743722,{"$f":"+AD443*AD445","v":6.4356998879060727},924.2529921725361,242.79139983282261,65.324467072399216,4.5291974318938495,0,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":1519.5051911625515},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},1136.7656714570246,297.60057303637888,79.541980035669852,5.5969666334779404,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":235.28986232352349},null,null,null,null,null,null,{"$f":"+K270","v":76.206626808799882},{"$f":"+L270","v":25.721248405039709},2.7116571574063553,5.0952038156975285E-2,3.3844376746012657,0.99917446587070424,1.3068501534363137E-2,0.43926928186110137,3.9005231478935346E-3,1.9694490372156646,0.13433984740258179,{"$f":"+V270","v":13.568151171788829},0.28677391206146446,2.2118579743206466,24.535415268861332,2.0261625458501524,9.0690432609398339,{"$f":"+AB270","v":60.654494633023781},0.30316225938320118,{"$f":"+AD270","v":0.63716808557203553},7.645203310565182,2.0832384563166189,0.59954895265940322,3.5518751144440114E-2,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":69.684350182706424},null,null,null,null,null,null,{"$f":"+K364","v":22.569647567243777},{"$f":"+L364","v":7.6177038113467912},0.80309480853164328,1.5090151502453035E-2,1.0023480729661702,0.29591935107521095,3.870417655443336E-3,0.13009567925891322,1.15519393079432E-3,0.58327959828386378,3.9786605667782457E-2,{"$f":"+V364","v":4.0183958129347115},8.4932064280263092E-2,0.65507236102267907,7.2665029108758246,0.60007608903254517,2.6859227175222964,{"$f":"+AB364","v":17.963668312878895},8.978570022703182E-2,{"$f":"+AD364","v":0.18870614977535888},2.2642328039568409,0.61697991010101638,0.17756472274758003,1.0519369888526291E-2,0,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":1570.2477514200095},null,null,null,null,null,null,{"$f":"+K395","v":70.390039639937925},{"$f":"+L395","v":23.758034840749151},2.5046857838052716,4.7063046034088091E-2,3.1261153005997255,0.92291094889048653,1.2071028197408514E-2,0.40574138310028857,3.6028097620116289E-3,1.8191278318388988,0.12408615339472027,{"$f":"+V395","v":12.532541313226075},0.26488545528137186,2.043034536628574,22.662712229614897,1.8715125953177694,8.3768346844103014,{"$f":"+AB395","v":56.024947702657428},0.28002293696658542,{"$f":"+AD395","v":0.58853525840012533},1019.1999145552294,266.89785743925626,71.375313785241204,5.0161601614695837,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":3394.7271550887908},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":169.16631401598158},{"$f":"SUM(L450:L459)","v":57.096987057135649},6.0194377497432701,0.11310523569351641,7.5129010481671621,2.2180047658364019,2.9009947387214987E-2,0.97510634422030318,8.6585268406994837E-3,4.3718564673384268,0.29821260646508452,{"$f":"SUM(V450:V459)","v":30.119088297949617},0.63659143162309939,4.9099648719718996,54.464630409352054,4.4977512302004667,20.131800662872433,{"$f":"SUM(AB450:AB459)","v":134.64311064856008},0.67297089657681841,{"$f":"SUM(AD450:AD459)","v":1.4144094937475198},2165.875022126776,567.19864884205276,151.69440749631804,10.65916491598049,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":1172.0094213013722},null,null,null,null,null,null,{"$f":"+K219","v":94.406020636395567},{"$f":"+L219","v":31.863904878146855},3.3592454131741358,6.3120221523285849E-2,4.1926969652212254,1.2377937351959631,1.618947429119626E-2,0.54417399936044863,4.8320321238815725E-3,2.439785806504712,0.16642240888050791,{"$f":"+V219","v":16.808448466501584},0.35526023121296657,2.7400859782495797,30.394875317157943,2.5100434322613681,11.234879709251015,{"$f":"+AB219","v":75.139783924331454},0.37556238497885985,{"$f":"+AD219","v":0.78933428698119723},668.20817021651351,175.03542844085001,46.836011248321689,3.2873520939431926,0,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-46.097838417476154},null,null,null,null,null,null,{"$f":"+K207","v":-14.930353285440932},{"$f":"+L207","v":-5.0392904359005408},-0.53126612532856954,-9.9824905280948995E-3,-0.66307685132335614,-0.19575761838495012,-2.5603724110360121E-3,-8.6061355032589423E-2,-7.6418798514994593E-4,-0.3858531880314891,-2.6319776455466463E-2,{"$f":"+V207","v":-2.6582634464760773},-5.618456031216458E-2,-0.43334579099902637,-4.8069627709437039,-0.39696446214803388,-1.7768011197569942,{"$f":"+AB207","v":-11.883389557354789},-5.9395354773543158E-2,{"$f":"+AD207","v":-0.12483356130782094},-1.4978433129201294,-0.40814673779829452,-0.11746324499547757,-6.9588108679140958E-3,0]
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["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
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["INCOME TAX",null,null,{"$f":"+D202","v":407.11318281256951},null,null,null,null,null,null,{"$f":"+K202","v":89.309137928490173},{"$f":"+L202","v":30.143605847587381},3.1778832527674199,5.9712426517919803E-2,3.966337623756885,1.1709665408883818,1.5315421439390482E-2,0.51479461202121868,4.5711557432203094E-3,2.3080643124268989,0.1574374363934459,{"$f":"+V202","v":15.900977843779428},0.33608010141753936,2.5921515907330894,28.753887662253675,2.3745288021589284,10.628320257539492,{"$f":"+AB202","v":71.08306526615695},0.35528616305111871,{"$f":"+AD202","v":0.74671895110588904},107.2388764069771,28.170508659266087,7.5794425444726468,0.52551200562517919,0,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":518.49952916441657},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":99.416887117990314},{"$f":"SUM(L467:L469)","v":33.555171725857569},3.5375468618619945,6.6470505755263462E-2,4.4152362116473336,1.3034931375964731,1.7048776415505066E-2,0.57305757304747873,5.0885058915960514E-3,2.569284336764464,0.17525574879701,{"$f":"SUM(V467:V469)","v":17.700604395335798},0.37411667249529679,2.8855237892339067,32.008169267186815,2.6432710846640441,11.831202716833978,{"$f":"SUM(AB467:AB469)","v":79.128040416476708},0.39549642047736311,{"$f":"SUM(AD467:AD469)","v":0.8312304361329681},168.23563897699105,44.150053750175786,11.856087356998994,0.82555337978873022,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":8547.8991752560669},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":1117.7819458276722},377.27358230192965,39.773987391254074,0.74735322556506367,49.642183204616543,14.655670057204432,0.19168588987389135,6.4431046640202112,5.7212010773515225E-2,28.887442853895685,1.9704671669644163,{"$f":"SUM(V447,V460,V462,V464,V470)","v":199.01464023775458},4.2063363103700873,32.443043524727841,359.88004415583055,29.719304054040713,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":133.0227205626438},{"$f":"SUM(AB447,AB460,AB462,AB464,AB470)","v":889.66671106175329},4.4467169639338699,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":9.3458405434599374},3925.0739801798964,1028.7673841281028,275.59350992904251,19.294309010738345,0,""]
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[]
[]
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{"sheet":"Dawn Station Demand","index":19,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Dawn Station Demand"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AV16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AV17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AV18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AV22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AV23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AV24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AV25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Measuring and Regulating","467",{"$f":"Classification!AV44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,"DAWNCOMP",{"$f":"MATCH(I44,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J44,K$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J44,L$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J44,M$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J44,N$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J44,O$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J44,P$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J44,Q$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J44,R$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J44,S$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J44,T$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J44,U$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J44,V$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J44,W$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J44,X$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J44,Y$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J44,Z$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J44,AA$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J44,AB$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J44,AC$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J44,AD$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J44,AE$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J44,AF$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J44,AG$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J44,AH$10)*$H44","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F44-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J44,AI$10)*$H44","v":0},""]
[null,"Structures & Improvements","462",{"$f":"Classification!AV45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AV46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AV50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AV51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AV52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AV53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AV54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AV55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AV56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AV57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AV58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AV59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AV60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AV61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AV65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AV66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!AV67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AV68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AV69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AV70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AV71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AV72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AV73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AV74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AV75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AV76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AV77","v":0},null,null,{"$f":"IF(F77<>0,OFFSET('Allocation Factors'!$A$13,$F77,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AV78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D65:D78)","v":0},null,null,{"$f":"SUM(G65:G78)","v":0},{"$f":"SUM(H65:H78)","v":0},null,null,{"$f":"SUM(K65:K78)","v":0},{"$f":"SUM(L65:L78)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V65:V78)","v":0},0,0,0,0,0,{"$f":"SUM(AB65:AB78)","v":0},0,{"$f":"SUM(AD65:AD78)","v":0},0,0,0,0,0,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AV81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Communication Equipment","488",{"$f":"Classification!AV89","v":351.36306324742418},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},351.36306324742418,"DAWNCOMP",{"$f":"MATCH(I89,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J89,K$10)*$H89","v":31.080790623550431},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J89,L$10)*$H89","v":10.441962160488151},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J89,M$10)*$H89","v":3.0362780593551983},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J89,N$10)*$H89","v":2.8780272162120216E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J89,O$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J89,P$10)*$H89","v":1.3998465358186414},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J89,Q$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J89,R$10)*$H89","v":0.50064135910567742},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J89,S$10)*$H89","v":1.5447744676971364E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J89,T$10)*$H89","v":1.5004002498128259},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J89,U$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J89,V$10)*$H89","v":9.7328166460347845},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J89,W$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J89,X$10)*$H89","v":3.5260179395399733},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J89,Y$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J89,Z$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J89,AA$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J89,AB$10)*$H89","v":273.82616532345804},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J89,AC$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J89,AD$10)*$H89","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J89,AE$10)*$H89","v":12.174772113705924},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J89,AF$10)*$H89","v":3.1873052191857854},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J89,AG$10)*$H89","v":0.85189542992268075},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J89,AH$10)*$H89","v":5.9943570607010402E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F89-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J89,AI$10)*$H89","v":0},""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!AV90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!AV91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,"DAWNCOMP",0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J91,K$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J91,L$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J91,M$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J91,N$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J91,O$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J91,P$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J91,Q$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J91,R$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J91,S$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J91,T$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J91,U$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J91,V$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J91,W$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J91,X$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J91,Y$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J91,Z$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J91,AA$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J91,AB$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J91,AC$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J91,AD$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J91,AE$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J91,AF$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J91,AG$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J91,AH$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J91,AI$10)*$H91","v":0},""]
[null,"Other","489",{"$f":"Classification!AV92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":6030.8920641296436},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":6030.8920641296436},null,null,{"$f":"SUM(K84:K92)","v":533.47922170877041},{"$f":"SUM(L84:L92)","v":179.22870476366634},52.115510046545737,0.49399249136155338,0,24.027350188266862,0,8.5931457100240412,0.26514932992670093,25.753281736510601,0,{"$f":"SUM(V84:V92)","v":167.05673649841279},0,60.521539779996438,0,0,0,{"$f":"SUM(AB84:AB92)","v":4700.0274648601708},0,{"$f":"SUM(AD84:AD92)","v":0},208.97113044415667,54.707781673711452,14.622166998160328,1.0288878999635833,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":158616.60794185093},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":2301.5332800000001},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":156315.07466185093},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":13827.281849055484},4645.4401884114186,1350.7852167375679,12.803822775879649,0,622.76641642191294,0,222.72628973611438,6.872422332103775,667.50094590049673,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":4329.95416943897},0,1568.6616355860147,0,2301.5332800000001,0,121820.31053948146,0,0,5416.336009698407,1417.9744697759879,378.99287563610926,26.6678108630175,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AV100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AV101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AV102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AV103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AV104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AV108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AV109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AV110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AV111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AV126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AV127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AV128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AV129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AV130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,"DAWNCOMP",{"$f":"MATCH(I130,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J130,K$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J130,L$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J130,M$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J130,N$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J130,O$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J130,P$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J130,Q$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J130,R$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J130,S$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J130,T$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J130,U$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J130,V$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J130,W$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J130,X$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J130,Y$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J130,Z$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J130,AA$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J130,AB$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J130,AC$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J130,AD$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J130,AE$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J130,AF$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J130,AG$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J130,AH$10)*$H130","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F130-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J130,AI$10)*$H130","v":0},""]
[null,"Structures & Improvements","462",{"$f":"Classification!AV131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AV132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AV136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AV137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AV138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AV139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!AV140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AV141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AV142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AV143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AV144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AV145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AV146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AV150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AV151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!AV152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AV153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AV154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AV155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AV156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AV157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AV158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AV159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AV160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AV161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AV162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AV163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AV166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!AV169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Capital Leases",null,{"$f":"Classification!AV176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,"DAWNCOMP",{"$f":"MATCH(I176,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J176,K$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J176,L$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J176,M$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J176,N$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J176,O$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J176,P$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J176,Q$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J176,R$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J176,S$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J176,T$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J176,U$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J176,V$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J176,W$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J176,X$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J176,Y$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J176,Z$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J176,AA$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J176,AB$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J176,AC$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J176,AD$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J176,AE$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J176,AF$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J176,AG$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J176,AH$10)*$H176","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F176-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J176,AI$10)*$H176","v":0},""]
[null,"Other","489",{"$f":"Classification!AV177","v":0},null,null,{"$f":"IF(F177<>0,OFFSET('Allocation Factors'!$A$13,$F177,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D169:D177)","v":2801.0603666115117},null,null,{"$f":"SUM(G169:G177)","v":0},{"$f":"SUM(H169:H177)","v":2801.0603666115117},null,null,{"$f":"SUM(K169:K177)","v":247.7755344399196},{"$f":"SUM(L169:L177)","v":83.243144817428075},24.20515706878107,0.22943584037699363,0,11.159552784462363,0,3.9911044032819647,0.12314915793447632,11.961165282889272,0,{"$f":"SUM(V169:V177)","v":77.589848832537115},0,28.109355067443925,0,0,0,{"$f":"SUM(AB169:AB177)","v":2182.9375345826779},0,{"$f":"SUM(AD169:AD177)","v":0},97.057076304615592,25.409143019306171,6.7912958840911646,0.47786912576590113,0,""]
[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":77067.030006750938},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":1109.1666666666667},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":75957.863340084266},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":6719.0626836690499},2257.3492143941357,656.38428741894563,6.2217353172417873,0,302.61960629005364,0,108.22892874930524,3.3395020758332574,324.35736436660414,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":2104.0457408382044},0,762.25652836383131,0,1109.1666666666667,0,59195.893422445632,0,0,2631.9490383038233,689.03342321889909,184.16323004488063,12.95863458783005,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
[null,"O&M Working Capital",null,{"$f":"Classification!AV183","v":422.95177424661381},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":422.95177424661381},"DAWNCOMP",{"$f":"MATCH(I183,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J183,K$10)*$H183","v":37.413367864342646},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J183,L$10)*$H183","v":12.569466982602203},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J183,M$10)*$H183","v":3.654906638282676},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J183,N$10)*$H183","v":3.4644128673529291E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J183,O$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J183,P$10)*$H183","v":1.6850592390826977},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J183,Q$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J183,R$10)*$H183","v":0.60264488002221639},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J183,S$10)*$H183","v":1.8595156129524153E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J183,T$10)*$H183","v":1.8061003392707915},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J183,U$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J183,V$10)*$H183","v":11.715836123498867},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J183,W$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J183,X$10)*$H183","v":4.244428910000841},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J183,Y$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J183,Z$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J183,AA$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J183,AB$10)*$H183","v":329.61706728162238},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J183,AC$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J183,AD$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J183,AE$10)*$H183","v":14.655329501479313},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J183,AF$10)*$H183","v":3.8367049315335309},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J183,AG$10)*$H183","v":1.0254654551000846},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J183,AH$10)*$H183","v":7.2156814972491518E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J183,AI$10)*$H183","v":0},""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!AV184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!AV185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!AV186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!AV187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!AV188","v":676.64204924474461},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},676.64204924474461,"DAWNCOMP",{"$f":"MATCH(I188,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J188,K$10)*$H188","v":59.854242120084834},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J188,L$10)*$H188","v":20.10874623276321},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J188,M$10)*$H188","v":5.847152484301489},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J188,N$10)*$H188","v":5.5423988377188253E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J188,O$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J188,P$10)*$H188","v":2.6957729132657375},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J188,Q$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J188,R$10)*$H188","v":0.96411669465493544},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J188,S$10)*$H188","v":2.9748697879136352E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J188,T$10)*$H188","v":2.8894155530678707},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J188,U$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J188,V$10)*$H188","v":18.743099913319128},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J188,W$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J188,X$10)*$H188","v":6.7902755122668692},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J188,Y$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J188,Z$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J188,AA$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J188,AB$10)*$H188","v":527.32434630108537},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J188,AC$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J188,AD$10)*$H188","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J188,AE$10)*$H188","v":23.445727834814292},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J188,AF$10)*$H188","v":6.1379950275526012},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J188,AG$10)*$H188","v":1.6405488502905154},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J188,AH$10)*$H188","v":0.11543712102149059},{"$f":"OFFSET('Allocation Factors'!$A$13,$F188-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J188,AI$10)*$H188","v":0},""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!AV189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!AV190","v":113.20012674750859},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},113.20012674750859,"DAWNCOMP",{"$f":"MATCH(I190,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J190,K$10)*$H190","v":10.013429998818973},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J190,L$10)*$H190","v":3.3641311899298301},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J190,M$10)*$H190","v":0.97821056653770944},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J190,N$10)*$H190","v":9.2722622192237085E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J190,O$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J190,P$10)*$H190","v":0.45099448933863628},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J190,Q$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J190,R$10)*$H190","v":0.16129374778902036},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J190,S$10)*$H190","v":4.9768653518509221E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J190,T$10)*$H190","v":0.48339030540385236},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J190,U$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J190,V$10)*$H190","v":3.135662775018444},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J190,W$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J190,X$10)*$H190","v":1.1359921386752088},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J190,Y$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J190,Z$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J190,AA$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J190,AB$10)*$H190","v":88.219735833678087},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J190,AC$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J190,AD$10)*$H190","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J190,AE$10)*$H190","v":3.9223979141570942},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J190,AF$10)*$H190","v":1.0268676264948051},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J190,AG$10)*$H190","v":0.27445875998343927},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J190,AH$10)*$H190","v":1.931227411241427E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F190-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J190,AI$10)*$H190","v":0},""]
[null,"Customer Deposits",null,{"$f":"Classification!AV191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!AV192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"DAWNCOMP",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":1212.793950238867},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":1212.793950238867},null,null,{"$f":"SUM(K183:K192)","v":107.28103998324646},36.042344405295239,10.480269689121874,9.9340379269941256E-2,0,4.831826641687071,0,1.7280553224661721,5.3320719360511429E-2,5.1789061977425144,0,{"$f":"SUM(V183:V192)","v":33.594598811836441},0,12.170696560942918,0,0,0,945.16114941638591,0,0,42.023455250450702,11.001567585580938,2.9404730653740394,0.20690621010639637,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!AV195","v":-4262.5600137743086},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-4262.5600137743086},"DAWNCOMP",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-377.0565240522867},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-126.67663458779194},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-36.834598739236156},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-0.34914779080636565},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-16.982234312999516},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-6.0735292402171108},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-0.18740427111054844},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-18.202101411568968},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-118.07363777327551},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-42.775876718578644},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":-3321.92135463881},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-147.69821366269591},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-38.666784304041627},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-10.334767012628248},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-0.72720525826122862},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":78499.811871564554},null,null,{"$f":"+G95-G180+G193+G195","v":1192.3666133333334},{"$f":"+H95-H180+H193+H195","v":77307.445258231222},null,null,{"$f":"+K95-K180+K193+K195","v":6838.4436813173934},{"$f":"+L95-L180+L193+L195","v":2297.4566838347864},668.04660026850797,6.3322800471014373,0,307.99640246054685,0,110.1518870690582,3.3988367045204804,330.12038632006613,0,{"$f":"+V95-V180+V193+V195","v":2141.4293896393265},0,775.79992706454766,0,1192.3666133333334,0,60247.656911813407,0,0,2678.7122129823388,701.27582983862817,187.43535164397443,13.188877227032618,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!AV200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!AV201","v":5745.8150266260063},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":5745.8150266260063},null,null,{"$f":"+K200*K197","v":500.54174049660713},{"$f":"+L200*L197","v":168.16296526415064},48.897852145039884,0.46349295596998885,0,22.543880236299096,0,8.0625972577887044,0.24877877467826046,24.163251237045465,0,{"$f":"+V200*V197","v":156.74250513592941},0,56.784886132925138,0,87.275597747254594,0,{"$f":"+AB200*AB197","v":4409.8435926099528},0,{"$f":"+AD200*AD197","v":0},196.06906715321489,51.330074618382696,13.719381414046351,0.9653634467226041,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
[null,"Income Taxes",null,{"$f":"Classification!AV202","v":666.67325149721853},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":666.67325149721853},"DAWNCOMP",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":58.972424570181481},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":19.812489113693395},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":5.7610078520250774},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":5.4607440645473786E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":2.6560567664853223},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":0.94991260499666463},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":2.9310417768196775E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":2.8468465178013802},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":18.466962519247762},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":6.6902360847625886},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":519.55540885256369},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":23.100307802036717},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":6.0475654849705371},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":1.6163790551946637},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":0.11373641484559686},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":0},""]
[null,"Capital Taxes",null,{"$f":"Classification!AV203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},"DAWNCOMP",{"$f":"MATCH(I203,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J203,K$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J203,L$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J203,M$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J203,N$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J203,O$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J203,P$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J203,Q$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J203,R$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J203,S$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J203,T$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J203,U$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J203,V$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J203,W$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J203,X$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J203,Y$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J203,Z$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J203,AA$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J203,AB$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J203,AC$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J203,AD$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J203,AE$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J203,AF$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J203,AG$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J203,AH$10)*$H203","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F203-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J203,AI$10)*$H203","v":0},""]
[null,"Property Tax",null,{"$f":"Classification!AV204","v":662.0489245168344},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":662.0489245168344},"DAWNCOMP",{"$f":"MATCH(I204,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J204,K$10)*$H204","v":58.563366949486323},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J204,L$10)*$H204","v":19.675061329165878},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J204,M$10)*$H204","v":5.7210470706610517},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J204,N$10)*$H204","v":5.4228660395119546E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J204,O$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J204,P$10)*$H204","v":2.6376332360090271},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J204,Q$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J204,R$10)*$H204","v":0.94332361034534506},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J204,S$10)*$H204","v":2.9107108342796246E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J204,T$10)*$H204","v":2.8270995891047273},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J204,U$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J204,V$10)*$H204","v":18.338867874934802},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J204,W$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J204,X$10)*$H204","v":6.6438297842811656},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J204,Y$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J204,Z$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J204,AA$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J204,AB$10)*$H204","v":515.9515533062887},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J204,AC$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J204,AD$10)*$H204","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J204,AE$10)*$H204","v":22.940074319766005},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J204,AF$10)*$H204","v":6.0056170189491649},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J204,AG$10)*$H204","v":1.6051671680240329},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J204,AH$10)*$H204","v":0.11294749108025684},{"$f":"OFFSET('Allocation Factors'!$A$13,$F204-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J204,AI$10)*$H204","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":7074.5372026400591},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":7074.5372026400591},null,null,{"$f":"SUM(K201:K204)","v":618.07753201627486},{"$f":"SUM(L201:L204)","v":207.65051570700993},60.379907067726016,0.57232905701058212,0,27.837570238793443,0,9.9558334731307134,0.30719630078925347,29.837197343951573,0,{"$f":"SUM(V201:V204)","v":193.54833553011198},0,70.118952001968893,0,87.275597747254594,0,{"$f":"SUM(AB201:AB204)","v":5445.3505547688046},0,{"$f":"SUM(AD201:AD204)","v":0},242.10944927501762,63.383257122302396,16.940927637265048,1.1920473526484578,0,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!AV207","v":-927.85779956258773},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-927.85779956258773},"DAWNCOMP",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-82.076225457783451},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-27.574486469352486},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-8.018014907359877},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-7.6001158893451298E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-3.6966279677934177},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-1.3220626708354566},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-4.0793446675087879E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-3.9621639832817332},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-25.701818948387039},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-9.3112896283464242},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":-723.10316534544756},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-32.150383592382198},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-8.4168380702144123},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-2.2496326499432571},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-0.15829526589190512},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!AV224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!AV225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!AV226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!AV227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!AV228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!AV229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,{"$f":"Classification!AV230","v":0},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!AV231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!AV232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!AV233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!AV234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":0},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":0},null,null,{"$f":"SUM(K224:K234)","v":0},{"$f":"SUM(L224:L234)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!AV239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!AV240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!AV241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!AV244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!AV245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!AV246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!AV251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!AV252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","655",{"$f":"Classification!AV253","v":0},null,null,{"$f":"IF(F253<>0,OFFSET('Allocation Factors'!$A$13,$F253,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","656",{"$f":"Classification!AV254","v":1729.1293404324974},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},1729.1293404324974,"DAWNCOMP",{"$f":"MATCH(I254,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J254,K$10)*$H254","v":152.95491362783221},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J254,L$10)*$H254","v":51.387026787934104},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J254,M$10)*$H254","v":14.942143973868617},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J254,N$10)*$H254","v":0.14163359278920881},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J254,O$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J254,P$10)*$H254","v":6.8889304835161793},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J254,Q$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J254,R$10)*$H254","v":2.4637582990732172},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J254,S$10)*$H254","v":7.602150413190005E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J254,T$10)*$H254","v":7.3837758310886583},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J254,U$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J254,V$10)*$H254","v":47.897176988856224},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J254,W$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J254,X$10)*$H254","v":17.3522538703977},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J254,Y$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J254,Z$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J254,AA$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J254,AB$10)*$H254","v":1347.5544420145648},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J254,AC$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J254,AD$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J254,AE$10)*$H254","v":59.914538199662672},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J254,AF$10)*$H254","v":15.685379449025442},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J254,AG$10)*$H254","v":4.1923512655124329},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J254,AH$10)*$H254","v":0.29499454424405436},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J254,AI$10)*$H254","v":0},""]
[null,"Compressor Fuel",null,{"$f":"Classification!AV255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!AV256","v":0},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","658",{"$f":"Classification!AV257","v":0},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rents","652",{"$f":"Classification!AV258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Joint Venture",null,{"$f":"Classification!AV259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","659",{"$f":"Classification!AV260","v":0},null,null,{"$f":"IF(F260<>0,OFFSET('Allocation Factors'!$A$13,$F260,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","850",{"$f":"Classification!AV263","v":0},null,null,{"$f":"IF(F263<>0,OFFSET('Allocation Factors'!$A$13,$F263,1),0)","v":0},{"$f":"D263-G263","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K263:AI263)-D263)>1,\"*****\",\"\")","v":""}]
[null,"Wells","853",{"$f":"Classification!AV264","v":0},null,null,{"$f":"IF(F264<>0,OFFSET('Allocation Factors'!$A$13,$F264,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","855",{"$f":"Classification!AV265","v":0},null,null,{"$f":"IF(F265<>0,OFFSET('Allocation Factors'!$A$13,$F265,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","856",{"$f":"Classification!AV266","v":2029.2626016045281},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},2029.2626016045281,"DAWNCOMP",{"$f":"MATCH(I266,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J266,K$10)*$H266","v":179.50403055388304},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J266,L$10)*$H266","v":60.306519142357693},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J266,M$10)*$H266","v":17.535723467845326},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J266,N$10)*$H266","v":0.16621761383456571},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J266,O$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J266,P$10)*$H266","v":8.0846751416271623},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J266,Q$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J266,R$10)*$H266","v":2.8914046270544103},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J266,S$10)*$H266","v":8.9216920704152061E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J266,T$10)*$H266","v":8.6654131662075891},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J266,U$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J266,V$10)*$H266","v":56.21091939924392},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J266,W$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J266,X$10)*$H266","v":20.364167682180458},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J266,Y$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J266,Z$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J266,AA$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J266,AB$10)*$H266","v":1581.4559205398934},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J266,AC$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J266,AD$10)*$H266","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J266,AE$10)*$H266","v":70.314191551784461},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J266,AF$10)*$H266","v":18.407965884103366},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J266,AG$10)*$H266","v":4.9200377536627142},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J266,AH$10)*$H266","v":0.34619816014578875},{"$f":"OFFSET('Allocation Factors'!$A$13,$F266-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J266,AI$10)*$H266","v":0},""]
[null,"Measuring & Regulating","857",{"$f":"Classification!AV267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!AV268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!AV269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":3758.3919420370257},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":3758.3919420370257},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":332.45894418171525},111.6935459302918,32.47786744171394,0.30785120662377452,0,14.973605625143342,0,5.3551629261276279,0.16523842483605211,16.049188997296248,0,{"$f":"SUM(V263:V269,V251:V260)","v":104.10809638810014},0,37.716421552578154,0,0,0,2929.010362554458,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},130.22872975144713,34.093345333128809,9.1123890191751471,0.6411927043898431,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","660",{"$f":"Classification!AV274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!AV275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!AV276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!AV277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!AV278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!AV279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!AV282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!AV283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!AV284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!AV285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!AV286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AV291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AV292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AV293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AV294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AV295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AV296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AV297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AV298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AV299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AV300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AV301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AV302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AV303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AV304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AV307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AV308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AV309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AV310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AV311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AV312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AV313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AV314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AV315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AV316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AV317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AV318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AV319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AV320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AV321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AV326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AV327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AV328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AV329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AV330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AV331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AV332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AV333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AV334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AV335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AV336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AV337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AV338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AV339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AV342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AV343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AV344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AV345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AV346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AV347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AV348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AV349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AV350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AV351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AV352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AV353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AV354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AV355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AV356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!AV360","v":906.09991745005698},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":906.09991745005698},"DAWNCOMP",{"$f":"MATCH(I360,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J360,K$10)*$H360","v":80.151571875527836},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J360,L$10)*$H360","v":26.927876152344233},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J360,M$10)*$H360","v":7.8299957699305294},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J360,N$10)*$H360","v":7.4218963112590269E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J360,O$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J360,P$10)*$H360","v":3.6099435689824682},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J360,Q$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J360,R$10)*$H360","v":1.2910608473330019},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J360,S$10)*$H360","v":3.9836857201853079E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J360,T$10)*$H360","v":3.8692528745974069},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J360,U$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J360,V$10)*$H360","v":25.099121911168361},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J360,W$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J360,X$10)*$H360","v":9.0929437329466118},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J360,Y$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J360,Z$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J360,AA$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J360,AB$10)*$H360","v":706.1466948235626},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J360,AC$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J360,AD$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J360,AE$10)*$H360","v":31.396470378088512},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J360,AF$10)*$H360","v":8.2194666943653125},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J360,AG$10)*$H360","v":2.1968796935990413},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J360,AH$10)*$H360","v":0.15458330729666409},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J360,AI$10)*$H360","v":0},""]
[null,"Other ","688",{"$f":"Classification!AV361","v":13.576100693268405},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":13.576100693268405},"DAWNCOMP",{"$f":"MATCH(I361,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J361,K$10)*$H361","v":1.2009114994383419},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J361,L$10)*$H361","v":0.40346053570878543},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J361,M$10)*$H361","v":0.11731687527308675},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J361,N$10)*$H361","v":1.1120231854805757E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J361,O$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J361,P$10)*$H361","v":5.4087806924697147E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J361,Q$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J361,R$10)*$H361","v":1.9343972697685802E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J361,S$10)*$H361","v":5.9687587898441875E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J361,T$10)*$H361","v":5.7973039861961992E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J361,U$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J361,V$10)*$H361","v":0.37606029955015707},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J361,W$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J361,X$10)*$H361","v":0.13623963245037082},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J361,Y$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J361,Z$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J361,AA$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J361,AB$10)*$H361","v":10.580200316232528},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J361,AC$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J361,AD$10)*$H361","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J361,AE$10)*$H361","v":0.47041351075902982},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J361,AF$10)*$H361","v":0.12315232055389751},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J361,AG$10)*$H361","v":3.2915862099657613E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J361,AH$10)*$H361","v":2.3161226537399375E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F361-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J361,AI$10)*$H361","v":0},""]
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[null,"General Operations Transferred","689",{"$f":"Classification!AV363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},"DAWNCOMP",{"$f":"MATCH(I363,'Allocation Factors'!$A$13:$A$501,0)","v":190},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J363,K$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J363,L$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J363,M$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J363,N$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J363,O$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J363,P$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J363,Q$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J363,R$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J363,S$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J363,T$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J363,U$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J363,V$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J363,W$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J363,X$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J363,Y$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J363,Z$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J363,AA$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J363,AB$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J363,AC$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J363,AD$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J363,AE$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J363,AF$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J363,AG$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J363,AH$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J363,AI$10)*$H363","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":919.67601814332534},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":919.67601814332534},null,null,{"$f":"SUM(K360:K363)","v":81.352483374966184},{"$f":"SUM(L360:L363)","v":27.331336688053018},7.947312645203616,7.5330986298070848E-2,0,3.6640313759071654,0,1.3104048200306877,4.0433733080837496E-2,3.9272259144593686,0,{"$f":"SUM(V360:V363)","v":25.475182210718518},0,9.2291833653969828,0,0,0,{"$f":"SUM(AB360:AB363)","v":716.72689513979515},0,{"$f":"SUM(AD360:AD363)","v":0},31.866883888847543,8.3426190149192099,2.2297955556986988,0.15689942995040401,0,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!AV367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!AV368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!AV369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!AV370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!AV371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!AV372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!AV373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!AV377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!AV378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!AV379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!AV380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!AV381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!AV382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!AV383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!AV384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":8629.5748301954645},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":8629.5748301954645},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":763.3528862955468},256.457502974774,74.571835970235355,0.70685151125721946,0,34.380621343599408,0,12.295891410904797,0.37940091771628559,36.850248604208318,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":239.04069135572388},0,86.59998401836819,0,0,0,6725.2469917712051,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},299.01579871478566,78.281105137871748,20.922789356610615,1.4722308126566968,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":8629.5748301954645},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":8629.5748301954645},null,null,{"$f":"K399+K397","v":763.3528862955468},256.457502974774,74.571835970235355,0.70685151125721946,0,34.380621343599408,0,12.295891410904797,0.37940091771628559,36.850248604208318,0,{"$f":"V399+V397","v":239.04069135572388},0,86.59998401836819,0,0,{"$f":"AA399+AA397","v":0},6725.2469917712051,0,{"$f":"AD399+AD397","v":0},299.01579871478566,78.281105137871748,20.922789356610615,1.4722308126566968,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!AV404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!AV405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!AV406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!AV407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!AV408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!AV409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!AV410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!AV411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!AV412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!AV413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!AV414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!AV415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!AV416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!AV417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!AV418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!AV419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K423:AI423)-D423)>1,\"*****\",\"\")","v":""}]
[null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
[]
["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+DAWNSTATIONROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RATE BASE",null,null,{"$f":"D197","v":78499.811871564554},null,null,null,null,null,null,{"$f":"K197","v":6838.4436813173934},2297.4566838347864,668.04660026850797,6.3322800471014373,0,307.99640246054685,0,110.1518870690582,3.3988367045204804,330.12038632006613,0,{"$f":"V197","v":2141.4293896393265},0,775.79992706454766,0,1192.3666133333334,0,60247.656911813407,0,{"$f":"AD197","v":0},2678.7122129823388,701.27582983862817,187.43535164397443,13.188877227032618,0,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":5745.8150266260063},null,null,null,null,null,null,{"$f":"+K443*K445","v":500.54174049660713},{"$f":"+L443*L445","v":168.16296526415064},48.897852145039884,0.46349295596998885,0,22.543880236299096,0,8.0625972577887044,0.24877877467826046,24.163251237045465,0,{"$f":"+V443*V445","v":156.74250513592941},0,56.784886132925138,0,87.275597747254594,0,{"$f":"+AB443*AB445","v":4409.8435926099528},0,{"$f":"+AD443*AD445","v":0},196.06906715321489,51.330074618382696,13.719381414046351,0.9653634467226041,0,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":3758.3919420370257},null,null,null,null,null,null,{"$f":"+K270","v":332.45894418171525},{"$f":"+L270","v":111.6935459302918},32.47786744171394,0.30785120662377452,0,14.973605625143342,0,5.3551629261276279,0.16523842483605211,16.049188997296248,0,{"$f":"+V270","v":104.10809638810014},0,37.716421552578154,0,0,0,{"$f":"+AB270","v":2929.010362554458},0,{"$f":"+AD270","v":0},130.22872975144713,34.093345333128809,9.1123890191751471,0.6411927043898431,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":919.67601814332534},null,null,null,null,null,null,{"$f":"+K364","v":81.352483374966184},{"$f":"+L364","v":27.331336688053018},7.947312645203616,7.5330986298070848E-2,0,3.6640313759071654,0,1.3104048200306877,4.0433733080837496E-2,3.9272259144593686,0,{"$f":"+V364","v":25.475182210718518},0,9.2291833653969828,0,0,0,{"$f":"+AB364","v":716.72689513979515},0,{"$f":"+AD364","v":0},31.866883888847543,8.3426190149192099,2.2297955556986988,0.15689942995040401,0,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":3951.5068700151128},null,null,null,null,null,null,{"$f":"+K395","v":349.54145873886529},{"$f":"+L395","v":117.43262035642918},34.146655883317798,0.3236693183353741,0,15.742984342548901,0,5.6303236647464825,0.173728759799396,16.873833692452695,0,{"$f":"+V395","v":109.45741275690521},0,39.654379100393051,0,0,0,{"$f":"+AB395","v":3079.5097340769521},0,{"$f":"+AD395","v":0},136.92018507449094,35.845140789823724,9.5806047817367688,0.67413867831644958,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":8629.5748301954645},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":763.3528862955468},{"$f":"SUM(L450:L459)","v":256.457502974774},74.571835970235355,0.70685151125721946,0,34.380621343599408,0,12.295891410904797,0.37940091771628559,36.850248604208318,0,{"$f":"SUM(V450:V459)","v":239.04069135572388},0,86.59998401836819,0,0,0,{"$f":"SUM(AB450:AB459)","v":6725.2469917712051},0,{"$f":"SUM(AD450:AD459)","v":0},299.01579871478566,78.281105137871748,20.922789356610615,1.4722308126566968,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":5249.0452958558953},null,null,null,null,null,null,{"$f":"+K219","v":423.60217780283665},{"$f":"+L219","v":142.31420189054114},41.381637099774323,0.39224825755863701,0,19.078602225556764,0,6.82327462592428,0.21053834719213926,20.449055530622481,0,{"$f":"+V219","v":132.64921016172892},0,48.056334739093039,0,460.30700000000002,0,{"$f":"+AB219","v":3731.9951533834642},0,{"$f":"+AD219","v":0},165.93078484018142,43.439996379835193,11.610539890902846,0.81697493998648807,0,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-927.85779956258773},null,null,null,null,null,null,{"$f":"+K207","v":-82.076225457783451},{"$f":"+L207","v":-27.574486469352486},-8.018014907359877,-7.6001158893451298E-2,0,-3.6966279677934177,0,-1.3220626708354566,-4.0793446675087879E-2,-3.9621639832817332,0,{"$f":"+V207","v":-25.701818948387039},0,-9.3112896283464242,0,0,0,{"$f":"+AB207","v":-723.10316534544756},0,{"$f":"+AD207","v":0},-32.150383592382198,-8.4168380702144123,-2.2496326499432571,-0.15829526589190512,0]
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["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":662.0489245168344},null,null,null,null,null,null,58.563366949486323,19.675061329165878,5.7210470706610517,5.4228660395119546E-2,0,2.6376332360090271,0,0.94332361034534506,2.9107108342796246E-2,2.8270995891047273,0,{"$f":"+V204","v":18.338867874934802},0,6.6438297842811656,0,0,0,515.9515533062887,0,{"$f":"+AD204","v":0},22.940074319766005,6.0056170189491649,1.6051671680240329,0.11294749108025684,0,""]
["INCOME TAX",null,null,{"$f":"+D202","v":666.67325149721853},null,null,null,null,null,null,{"$f":"+K202","v":58.972424570181481},{"$f":"+L202","v":19.812489113693395},5.7610078520250774,5.4607440645473786E-2,0,2.6560567664853223,0,0.94991260499666463,2.9310417768196775E-2,2.8468465178013802,0,{"$f":"+V202","v":18.466962519247762},0,6.6902360847625886,0,0,0,{"$f":"+AB202","v":519.55540885256369},0,{"$f":"+AD202","v":0},23.100307802036717,6.0475654849705371,1.6163790551946637,0.11373641484559686,0,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":1328.7221760140528},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":117.53579151966781},{"$f":"SUM(L467:L469)","v":39.487550442859273},11.482054922686128,0.10883610104059332,0,5.2936900024943494,0,1.8932362153420097,5.8417526110993018E-2,5.6739461069061079,0,{"$f":"SUM(V467:V469)","v":36.805830394182564},0,13.334065869043755,0,0,0,{"$f":"SUM(AB467:AB469)","v":1035.5069621588523},0,{"$f":"SUM(AD467:AD469)","v":0},46.040382121802722,12.053182503919702,3.2215462232186969,0.22668390592585369,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":20025.299529128832},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":1722.9563706568749},578.84773410297259,168.31536523037579,1.5954276669329874,0,77.600165840156194,0,27.752936839124338,0.8563421190225905,83.174337495500652,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":539.53641809917769},0,195.4639811310837,0,547.58259774725457,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},15179.489534578026,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},674.90564923760246,176.68752056979491,47.224624234835254,3.3229578393997374,0,""]
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[]
[]
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{"sheet":"Dawn Station Commodity","index":20,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Dawn Station Commodity"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Land Rights","411",{"$f":"Classification!AW15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AW16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AW17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AW18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AW22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AW23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AW24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AW25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!AW29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!AW30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!AW31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!AW32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!AW33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!AW34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!AW35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!AW36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AW40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AW41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AW42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AW43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AW44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AW45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AW46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AW50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AW51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AW52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AW53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AW54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AW55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AW56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AW57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AW58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AW59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AW60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AW61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AW65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AW66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!AW67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AW68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AW69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AW70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AW71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AW72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AW73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AW74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AW75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AW76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AW77","v":0},null,null,{"$f":"IF(F77<>0,OFFSET('Allocation Factors'!$A$13,$F77,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AW78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D65:D78)","v":0},null,null,{"$f":"SUM(G65:G78)","v":0},{"$f":"SUM(H65:H78)","v":0},null,null,{"$f":"SUM(K65:K78)","v":0},{"$f":"SUM(L65:L78)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V65:V78)","v":0},0,0,0,0,0,{"$f":"SUM(AB65:AB78)","v":0},0,{"$f":"SUM(AD65:AD78)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AW81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!AW84","v":0},null,null,{"$f":"IF(F84<>0,OFFSET('Allocation Factors'!$A$13,$F84,1),0)","v":0},{"$f":"D84-G84","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!AW85","v":0},null,null,{"$f":"IF(F85<>0,OFFSET('Allocation Factors'!$A$13,$F85,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!AW86","v":0},null,null,{"$f":"IF(F86<>0,OFFSET('Allocation Factors'!$A$13,$F86,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!AW87","v":0},null,null,{"$f":"IF(F87<>0,OFFSET('Allocation Factors'!$A$13,$F87,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!AW88","v":0},null,null,{"$f":"IF(F88<>0,OFFSET('Allocation Factors'!$A$13,$F88,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!AW89","v":0},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!AW90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!AW91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!AW92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":0},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":0},null,null,{"$f":"SUM(K84:K92)","v":0},{"$f":"SUM(L84:L92)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V84:V92)","v":0},0,0,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},0,0,0,0,0,""]
[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":0},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":0},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K96:AI96)-D96)>1,\"*****\",\"\")","v":""}]
["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!AW100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!AW101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!AW102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!AW103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!AW104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!AW108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!AW109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!AW110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!AW111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!AW115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!AW116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!AW117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!AW118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!AW119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!AW120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!AW121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!AW122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!AW126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!AW127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!AW128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!AW129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!AW130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!AW131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!AW132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K132:AI132)-D132)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AW136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AW137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!AW138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AW139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!AW140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AW141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AW142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AW143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AW144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AW145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AW146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!AW150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!AW151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!AW152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!AW153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!AW154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!AW155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!AW156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!AW157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!AW158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!AW159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!AW160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!AW161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!AW162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!AW163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!AW166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!AW169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!AW170","v":0},null,null,{"$f":"IF(F170<>0,OFFSET('Allocation Factors'!$A$13,$F170,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!AW171","v":0},null,null,{"$f":"IF(F171<>0,OFFSET('Allocation Factors'!$A$13,$F171,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!AW172","v":0},null,null,{"$f":"IF(F172<>0,OFFSET('Allocation Factors'!$A$13,$F172,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!AW173","v":0},null,null,{"$f":"IF(F173<>0,OFFSET('Allocation Factors'!$A$13,$F173,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!AW174","v":0},null,null,{"$f":"IF(F174<>0,OFFSET('Allocation Factors'!$A$13,$F174,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!AW175","v":0},null,null,{"$f":"IF(F175<>0,OFFSET('Allocation Factors'!$A$13,$F175,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!AW176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!AW177","v":0},null,null,{"$f":"IF(F177<>0,OFFSET('Allocation Factors'!$A$13,$F177,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D169:D177)","v":0},null,null,{"$f":"SUM(G169:G177)","v":0},{"$f":"SUM(H169:H177)","v":0},null,null,{"$f":"SUM(K169:K177)","v":0},{"$f":"SUM(L169:L177)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V169:V177)","v":0},0,0,0,0,0,{"$f":"SUM(AB169:AB177)","v":0},0,{"$f":"SUM(AD169:AD177)","v":0},0,0,0,0,0,""]
[]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":0},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":0},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K180:AI180)-D180)>1,\"*****\",\"\")","v":""}]
[]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K182:AI182)-D182)>1,\"*****\",\"\")","v":""}]
[null,"O&M Working Capital",null,{"$f":"Classification!AW183","v":0},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!AW184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!AW185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!AW186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!AW187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!AW188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!AW189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!AW190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!AW191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!AW192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":0},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":0},null,null,{"$f":"SUM(K183:K192)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V183:V192)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!AW195","v":0},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":0},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":0},null,null,{"$f":"+K95-K180+K193+K195","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V95-V180+V193+V195","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!AW200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!AW201","v":0},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":0},null,null,{"$f":"+K200*K197","v":0},{"$f":"+L200*L197","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V200*V197","v":0},0,0,0,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
[null,"Income Taxes",null,{"$f":"Classification!AW202","v":0},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Taxes",null,{"$f":"Classification!AW203","v":0},null,null,{"$f":"IF(F203<>0,OFFSET('Allocation Factors'!$A$13,$F203,1),0)","v":0},{"$f":"D203-G203","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property Tax",null,{"$f":"Classification!AW204","v":0},null,null,{"$f":"IF(F204<>0,OFFSET('Allocation Factors'!$A$13,$F204,1),0)","v":0},{"$f":"D204-G204","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D201:D204)","v":0},null,null,{"$f":"SUM(G201:G204)","v":0},{"$f":"SUM(H201:H204)","v":0},null,null,{"$f":"SUM(K201:K204)","v":0},{"$f":"SUM(L201:L204)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V201:V204)","v":0},0,0,0,0,0,{"$f":"SUM(AB201:AB204)","v":0},0,{"$f":"SUM(AD201:AD204)","v":0},0,0,0,0,0,""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!AW207","v":0},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["VII. DEPRECIATION EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Firm Supply Commodity",null,{"$f":"Classification!AW224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!AW225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!AW226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!AW227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!AW228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!AW229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation"]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!AW231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K231:AI231)-D231)>1,\"*****\",\"\")","v":""}]
[null,"Winter Peaking Service",null,{"$f":"Classification!AW232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!AW233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!AW234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":0},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":0},null,null,{"$f":"SUM(K224:K234)","v":0},{"$f":"SUM(L224:L234)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!AW239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!AW240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!AW241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!AW244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!AW245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!AW246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!AW251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!AW252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor ","656",{"$f":"Classification!AW254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!AW255","v":7447.9769168198936},"DAWNSTORFUEL",{"$f":"MATCH(E255,'Allocation Factors'!$A$13:$A$501,0)","v":283},{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":6933.9672307309665},{"$f":"D255-G255","v":514.00968608892708},"S_E_INFRFUELVOL",{"$f":"MATCH(I255,'Allocation Factors'!$A$13:$A$501,0)","v":220},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J255,K$10)*$H255","v":182.53780665687901},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J255,L$10)*$H255","v":64.57979428304192},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J255,M$10)*$H255","v":29.437149140205783},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J255,N$10)*$H255","v":0.75070206575883258},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J255,O$10)*$H255","v":20.406160383287538},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J255,P$10)*$H255","v":11.842340975617152},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J255,Q$10)*$H255","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J255,R$10)*$H255","v":6.0800787247740669},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J255,S$10)*$H255","v":1.8915800477074873E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J255,T$10)*$H255","v":26.817358694158788},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J255,U$10)*$H255","v":2.8576289939557786},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J255,V$10)*$H255","v":138.14194029153262},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J255,W$10)*$H255","v":3.245811244825477},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J255,X$10)*$H255","v":27.293998834412925},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J255,Y$10)*$H255","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J255,Z$10)*$H255","v":170.23969729954624},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J255,AA$10)*$H255","v":1089.9869914312071},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J255,AB$10)*$H255","v":5475.6977399593952},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J255,AC$10)*$H255","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J255,AD$10)*$H255","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J255,AE$10)*$H255","v":138.47972695561214},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J255,AF$10)*$H255","v":43.587292925961293},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J255,AG$10)*$H255","v":15.484415688189923},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J255,AH$10)*$H255","v":0.49136647105436465},{"$f":"OFFSET('Allocation Factors'!$A$13,$F255-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J255,AI$10)*$H255","v":0},""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!AW256","v":0},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","658",{"$f":"Classification!AW257","v":0},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rents","652",{"$f":"Classification!AW258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Joint Venture",null,{"$f":"Classification!AW259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","659",{"$f":"Classification!AW260","v":0},null,null,{"$f":"IF(F260<>0,OFFSET('Allocation Factors'!$A$13,$F260,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","850",{"$f":"Classification!AW263","v":0},null,null,{"$f":"IF(F263<>0,OFFSET('Allocation Factors'!$A$13,$F263,1),0)","v":0},{"$f":"D263-G263","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K263:AI263)-D263)>1,\"*****\",\"\")","v":""}]
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[null,"Compressor ","856",{"$f":"Classification!AW266","v":0},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating","857",{"$f":"Classification!AW267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!AW268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!AW269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":7447.9769168198936},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":6933.9672307309665},{"$f":"SUM(H263:H269,H251:H260)","v":514.00968608892708},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":182.53780665687901},64.57979428304192,29.437149140205783,0.75070206575883258,20.406160383287538,11.842340975617152,0,6.0800787247740669,1.8915800477074873E-2,26.817358694158788,2.8576289939557786,{"$f":"SUM(V263:V269,V251:V260)","v":138.14194029153262},3.245811244825477,27.293998834412925,0,170.23969729954624,1089.9869914312071,5475.6977399593952,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},138.47972695561214,43.587292925961293,15.484415688189923,0.49136647105436465,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","660",{"$f":"Classification!AW274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","665",{"$f":"Classification!AW275","v":0},null,null,{"$f":"IF(F275<>0,OFFSET('Allocation Factors'!$A$13,$F275,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","666",{"$f":"Classification!AW276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!AW277","v":0},null,null,{"$f":"IF(F277<>0,OFFSET('Allocation Factors'!$A$13,$F277,1),0)","v":0},0,"C1FUEL",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","667",{"$f":"Classification!AW278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!AW279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!AW282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!AW283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!AW284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!AW285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!AW286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AW291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AW292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AW293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AW294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AW295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AW296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AW297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AW298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AW299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AW300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AW301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AW302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AW303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AW304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AW307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AW308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AW309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AW310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AW311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AW312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AW313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AW314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AW315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AW316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AW317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AW318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AW319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AW320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AW321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!AW326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!AW327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!AW328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!AW329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!AW330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!AW331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!AW332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!AW333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!AW334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!AW335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!AW336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!AW337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!AW338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!AW339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!AW342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!AW343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!AW344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!AW345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!AW346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!AW347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!AW348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!AW349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!AW350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!AW351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!AW352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!AW353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!AW354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!AW355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!AW356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
[null,"System Operation & Engineering","685",{"$f":"Classification!AW360","v":0},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","688",{"$f":"Classification!AW361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!AW362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!AW363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":0},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":0},null,null,{"$f":"SUM(K360:K363)","v":0},{"$f":"SUM(L360:L363)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!AW367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!AW368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!AW369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!AW370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!AW371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!AW372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!AW373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!AW377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!AW378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!AW379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!AW380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!AW381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!AW382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!AW383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!AW384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!AW388","v":0},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Special Services","722",{"$f":"Classification!AW389","v":0},null,null,{"$f":"IF(F389<>0,OFFSET('Allocation Factors'!$A$13,$F389,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Insurance","723",{"$f":"Classification!AW390","v":0},null,null,{"$f":"IF(F390<>0,OFFSET('Allocation Factors'!$A$13,$F390,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Injuries & Damages","724",{"$f":"Classification!AW391","v":0},null,null,{"$f":"IF(F391<>0,OFFSET('Allocation Factors'!$A$13,$F391,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K391:AI391)-D391)>1,\"*****\",\"\")","v":""}]
[null,"Employee Benefits","725",{"$f":"Classification!AW392","v":0},null,null,{"$f":"IF(F392<>0,OFFSET('Allocation Factors'!$A$13,$F392,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Admin & General Expenses","728",{"$f":"Classification!AW393","v":0},null,null,{"$f":"IF(F393<>0,OFFSET('Allocation Factors'!$A$13,$F393,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Administrative and General Transferred","729",{"$f":"Classification!AW394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":0},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":0},null,null,{"$f":"SUM(K388:K394)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V388:V394)","v":0},0,0,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},0,0,0,0,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":7447.9769168198936},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":6933.9672307309665},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":514.00968608892708},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":182.53780665687901},64.57979428304192,29.437149140205783,0.75070206575883258,20.406160383287538,11.842340975617152,0,6.0800787247740669,1.8915800477074873E-2,26.817358694158788,2.8576289939557786,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":138.14194029153262},3.245811244825477,27.293998834412925,0,170.23969729954624,1089.9869914312071,5475.6977399593952,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},138.47972695561214,43.587292925961293,15.484415688189923,0.49136647105436465,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":7447.9769168198936},null,null,{"$f":"G399+G397","v":6933.9672307309665},{"$f":"H399+H397","v":514.00968608892708},null,null,{"$f":"K399+K397","v":182.53780665687901},64.57979428304192,29.437149140205783,0.75070206575883258,20.406160383287538,11.842340975617152,0,6.0800787247740669,1.8915800477074873E-2,26.817358694158788,2.8576289939557786,{"$f":"V399+V397","v":138.14194029153262},3.245811244825477,27.293998834412925,0,170.23969729954624,{"$f":"AA399+AA397","v":1089.9869914312071},5475.6977399593952,0,{"$f":"AD399+AD397","v":0},138.47972695561214,43.587292925961293,15.484415688189923,0.49136647105436465,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!AW404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!AW405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!AW406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!AW407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!AW408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!AW409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!AW410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!AW411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!AW412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!AW413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!AW414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!AW415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!AW416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!AW417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!AW418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!AW419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K423:AI423)-D423)>1,\"*****\",\"\")","v":""}]
[null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES"]
[]
["NET INCOME"]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+DAWNSTATIONROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
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["RATE BASE",null,null,{"$f":"D197","v":0},null,null,null,null,null,null,{"$f":"K197","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V197","v":0},0,0,0,0,0,0,0,{"$f":"AD197","v":0},0,0,0,0,0,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":0},null,null,null,null,null,null,{"$f":"+K443*K445","v":0},{"$f":"+L443*L445","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V443*V445","v":0},0,0,0,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},0,0,0,0,0,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":7447.9769168198936},null,null,null,null,null,null,{"$f":"+K270","v":182.53780665687901},{"$f":"+L270","v":64.57979428304192},29.437149140205783,0.75070206575883258,20.406160383287538,11.842340975617152,0,6.0800787247740669,1.8915800477074873E-2,26.817358694158788,2.8576289939557786,{"$f":"+V270","v":138.14194029153262},3.245811244825477,27.293998834412925,0,170.23969729954624,1089.9869914312071,{"$f":"+AB270","v":5475.6977399593952},0,{"$f":"+AD270","v":0},138.47972695561214,43.587292925961293,15.484415688189923,0.49136647105436465,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":0},null,null,null,null,null,null,{"$f":"+K364","v":0},{"$f":"+L364","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V364","v":0},0,0,0,0,0,{"$f":"+AB364","v":0},0,{"$f":"+AD364","v":0},0,0,0,0,0,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":0},null,null,null,null,null,null,{"$f":"+K395","v":0},{"$f":"+L395","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V395","v":0},0,0,0,0,0,{"$f":"+AB395","v":0},0,{"$f":"+AD395","v":0},0,0,0,0,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":7447.9769168198936},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":182.53780665687901},{"$f":"SUM(L450:L459)","v":64.57979428304192},29.437149140205783,0.75070206575883258,20.406160383287538,11.842340975617152,0,6.0800787247740669,1.8915800477074873E-2,26.817358694158788,2.8576289939557786,{"$f":"SUM(V450:V459)","v":138.14194029153262},3.245811244825477,27.293998834412925,0,170.23969729954624,1089.9869914312071,{"$f":"SUM(AB450:AB459)","v":5475.6977399593952},0,{"$f":"SUM(AD450:AD459)","v":0},138.47972695561214,43.587292925961293,15.484415688189923,0.49136647105436465,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":0},null,null,null,null,null,null,{"$f":"+K219","v":0},{"$f":"+L219","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V219","v":0},0,0,0,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},0,0,0,0,0,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":0},null,null,null,null,null,null,{"$f":"+K207","v":0},{"$f":"+L207","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V207","v":0},0,0,0,0,0,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},0,0,0,0,0]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,{"$f":"+V204","v":0},0,0,0,0,0,0,0,{"$f":"+AD204","v":0},0,0,0,0,0,""]
["INCOME TAX",null,null,{"$f":"+D202","v":0},null,null,null,null,null,null,{"$f":"+K202","v":0},{"$f":"+L202","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V202","v":0},0,0,0,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},0,0,0,0,0,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":0},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":0},{"$f":"SUM(L467:L469)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V467:V469)","v":0},0,0,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},0,0,0,0,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":7447.9769168198936},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":182.53780665687901},64.57979428304192,29.437149140205783,0.75070206575883258,20.406160383287538,11.842340975617152,0,6.0800787247740669,1.8915800477074873E-2,26.817358694158788,2.8576289939557786,{"$f":"SUM(V447,V460,V462,V464,V470)","v":138.14194029153262},3.245811244825477,27.293998834412925,0,170.23969729954624,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":1089.9869914312071},5475.6977399593952,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},138.47972695561214,43.587292925961293,15.484415688189923,0.49136647105436465,0,""]
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[]
[]
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{"sheet":"Dawn-Pkwy Easterly Demand","index":21,"n_rows":476,"n_cols":36,"rows_kept":476,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Dawn-Parkway Easterly Demand"]
["2013 Cost Allocation Study"]
["($000's)"]
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[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Land Rights","411",{"$f":"Classification!BH15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!BH16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!BH17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!BH18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!BH22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!BH23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!BH24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!BH25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!BH29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!BH30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!BH31","v":654.61199999999997},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},654.61199999999997,"DTTRANS",{"$f":"MATCH(I31,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J31,K$10)*$H31","v":37.545040367929985},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J31,L$10)*$H31","v":12.613703930004498},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J31,M$10)*$H31","v":3.6677697066165842},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J31,N$10)*$H31","v":3.4766055124352581E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J31,O$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J31,P$10)*$H31","v":1.6909896319173525},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J31,Q$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J31,R$10)*$H31","v":0.60476582674944879},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J31,S$10)*$H31","v":1.8660599870677044E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J31,T$10)*$H31","v":1.8124567238193305},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J31,U$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J31,V$10)*$H31","v":11.757068804811965},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J31,W$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J31,X$10)*$H31","v":4.2593667413905383},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J31,Y$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J31,Z$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J31,AA$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J31,AB$10)*$H31","v":547.76032704732177},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J31,AC$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J31,AD$10)*$H31","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J31,AE$10)*$H31","v":24.573419266661023},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J31,AF$10)*$H31","v":6.4332200020151502},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J31,AG$10)*$H31","v":1.7194558859361109},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J31,AH$10)*$H31","v":0.12098940983121098},{"$f":"OFFSET('Allocation Factors'!$A$13,$F31-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J31,AI$10)*$H31","v":0},""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!BH32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Structures & Improvements","462",{"$f":"Classification!BH45","v":44088.413124999999},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},44088.413124999999,"DTTRANS",{"$f":"MATCH(I45,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J45,K$10)*$H45","v":2528.6753840994352},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J45,L$10)*$H45","v":849.53864258900592},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J45,M$10)*$H45","v":247.02594219579234},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J45,N$10)*$H45","v":2.3415094759170012},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J45,O$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J45,P$10)*$H45","v":113.88891355805259},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J45,Q$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J45,R$10)*$H45","v":40.731250899176722},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J45,S$10)*$H45","v":1.2567998085258614},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J45,T$10)*$H45","v":122.06977692271249},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J45,U$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J45,V$10)*$H45","v":791.84388096399084},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J45,W$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J45,X$10)*$H45","v":286.87026902243025},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J45,Y$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J45,Z$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J45,AA$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J45,AB$10)*$H45","v":36891.904811319429},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J45,AC$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J45,AD$10)*$H45","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J45,AE$10)*$H45","v":1655.0308587718921},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J45,AF$10)*$H45","v":433.28026552042627},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J45,AG$10)*$H45","v":115.80612859123288},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J45,AH$10)*$H45","v":8.1486912619817033},{"$f":"OFFSET('Allocation Factors'!$A$13,$F45-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J45,AI$10)*$H45","v":0},""]
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[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":1319254.8221666666},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":1319254.8221666666},null,null,{"$f":"SUM(K40:K46)","v":75665.395003198544},{"$f":"SUM(L40:L46)","v":25420.691547116563},7391.7417829962624,70.064841265534852,0,3407.890821037201,0,1218.7986673339647,37.60714188544263,3652.6862826637007,0,{"$f":"SUM(V40:V46)","v":23694.294811725842},0,8584.0010769063047,0,0,0,{"$f":"SUM(AB40:AB46)","v":1103914.1550243041},0,{"$f":"SUM(AD40:AD46)","v":0},49523.384638023497,12965.018224104571,3465.2595262904938,243.83277781483412,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BH50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BH51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!BH52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BH53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BH54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BH55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BH56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BH57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BH58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BH59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BH60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BH61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BH65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BH66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!BH67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!BH68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!BH69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BH70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":1381840.0582940443},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":1381840.0582940443},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":79254.949146475527},26626.645056829439,7742.4048217878553,73.388706042188872,0,3569.5606123066786,0,1276.6182796675043,39.391218635005487,3825.9691311768452,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":24818.34833857073},0,8991.2247044337964,0,0,0,1156283.6646108476,0,0,51872.766023120377,13580.076598967067,3629.6508796905555,255.40016549363992,0,{"$f":"IF(ABS(SUM(K95:AI95)-D95)>1,\"*****\",\"\")","v":""}]
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["II. ACCUMULATED DEPRECIATION"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!BH100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K100:AI100)-D100)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!BH101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!BH102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!BH103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!BH104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!BH108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!BH109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!BH110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!BH111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!BH115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!BH116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!BH117","v":392.469333333333},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},392.469333333333,"DTTRANS",{"$f":"MATCH(I117,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J117,K$10)*$H117","v":22.509940183153621},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J117,L$10)*$H117","v":7.5624827718906884},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J117,M$10)*$H117","v":2.198992886742078},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J117,N$10)*$H117","v":2.0843813552584682E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J117,O$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J117,P$10)*$H117","v":1.0138243318365405},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J117,Q$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J117,R$10)*$H117","v":0.36258431077819858},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J117,S$10)*$H117","v":1.1187868830459417E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J117,T$10)*$H117","v":1.0866493160725583},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J117,U$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J117,V$10)*$H117","v":7.0488914895826511},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J117,W$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J117,X$10)*$H117","v":2.5536819145015914},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J117,Y$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J117,Z$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J117,AA$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J117,AB$10)*$H117","v":328.4069500447759},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J117,AC$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J117,AD$10)*$H117","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J117,AE$10)*$H117","v":14.732869970771898},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J117,AF$10)*$H117","v":3.8570047071815816},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J117,AG$10)*$H117","v":1.0308911313104876},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J117,AH$10)*$H117","v":7.2538592352185391E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F117-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J117,AI$10)*$H117","v":0},""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!BH118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!BH119","v":8180.4894122212418},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},8180.4894122212418,"DTTRANS",{"$f":"MATCH(I119,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J119,K$10)*$H119","v":469.18908484914789},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J119,L$10)*$H119","v":157.62966680765899},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J119,M$10)*$H119","v":45.835015629781886},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J119,N$10)*$H119","v":0.43446094151874143},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J119,O$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J119,P$10)*$H119","v":21.131789182104509},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J119,Q$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J119,R$10)*$H119","v":7.5575767669964673},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J119,S$10)*$H119","v":0.23319590790845668},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J119,T$10)*$H119","v":22.649726921158233},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J119,U$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J119,V$10)*$H119","v":146.92455512046973},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J119,W$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J119,X$10)*$H119","v":53.228025961504819},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J119,Y$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J119,Z$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J119,AA$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J119,AB$10)*$H119","v":6845.1961709309653},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J119,AC$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J119,AD$10)*$H119","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J119,AE$10)*$H119","v":307.08663472865453},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J119,AF$10)*$H119","v":80.394016780894418},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J119,AG$10)*$H119","v":21.487523402690222},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J119,AH$10)*$H119","v":1.5119682897886353},{"$f":"OFFSET('Allocation Factors'!$A$13,$F119-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J119,AI$10)*$H119","v":0},""]
[null,"Base Pressure Gas","458",{"$f":"Classification!BH120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Land Rights","471",{"$f":"Classification!BH151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!BH152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!BH153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!BH154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BH155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BH156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BH157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BH158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BH159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BH160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BH161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BH162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BH163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K164:AI164)-D164)>1,\"*****\",\"\")","v":""}]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!BH166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!BH169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[]
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[]
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[null,"Customer Deposits",null,{"$f":"Classification!BH191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!BH192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,"DTTRANS",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J192,K$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J192,L$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J192,M$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J192,N$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J192,O$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J192,P$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J192,Q$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J192,R$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J192,S$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J192,T$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J192,U$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J192,V$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J192,W$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J192,X$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J192,Y$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J192,Z$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J192,AA$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J192,AB$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J192,AC$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J192,AD$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J192,AE$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J192,AF$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J192,AG$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J192,AH$10)*$H192","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F192-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J192,AI$10)*$H192","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":16348.465237730956},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":16348.465237730956},null,null,{"$f":"SUM(K183:K192)","v":937.66045734619729},315.01820959394098,91.599918040952332,0.86825729386799555,0,42.231253345133155,0,15.103592808535414,0.46603509911362828,45.2648068539105,0,{"$f":"SUM(V183:V192)","v":293.62436168765538},0,106.37462971404526,0,0,0,13679.921335602281,0,0,613.70352308420229,160.66505589512587,42.942177624361285,3.0216237416349476,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!BH195","v":-25417.862997735108},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-25417.862997735108},"DTTRANS",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-1457.8325669503135},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-489.77623139638018},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-142.41545817984309},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-1.3499276306002648},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-65.659265022128807},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-23.482390988905635},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-0.72457054097453544},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-70.375698421910329},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-456.51403294723565},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-165.38651947989669},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":-21268.93021894405},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":-954.15880598872968},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":-249.79484739893292},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":-66.764578314136187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":-4.697885531072675},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":833293.17684880702},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":833293.17684880702},null,null,{"$f":"+K95-K180+K193+K195","v":47793.2362423987},16056.707514777809,4668.9145184878234,44.255706465925648,0,2152.5577325175923,0,769.84112271336835,23.754148332357062,2307.1801636578484,0,{"$f":"+V95-V180+V193+V195","v":14966.247509657283},0,5421.9923302620082,0,0,0,697275.55113105848,0,0,31280.915422805661,8189.2148827801757,2188.7940606696525,154.01436222267864,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!BH200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2]
[null,"Return on Rate Base",null,{"$f":"Classification!BH201","v":60993.120148574068},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":60993.120148574068},null,null,{"$f":"+K200*K197","v":3498.2388928773357},{"$f":"+L200*L197","v":1175.2750626650677},341.74246483866114,3.2393084411706279,0,157.55704721197927,0,56.348729831840636,1.7386913315928694,168.8746780077411,0,{"$f":"+V200*V197","v":1095.4585467528073},0,396.86419957848864,0,0,0,{"$f":"+AB200*AB197","v":51037.273133122428},0,{"$f":"+AD200*AD197","v":0},2289.6150907602391,599.41180504653164,160.20937508184105,11.27312302637306,0,{"$f":"IF(ABS(SUM(K201:AI201)-D201)>1,\"*****\",\"\")","v":""}]
[null,"Income Taxes",null,{"$f":"Classification!BH202","v":7076.8866627242887},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":7076.8866627242887},"DTTRANS",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":405.89233841000282},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":136.3643702067817},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":39.651565383309631},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":0.37584925394748064},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":18.280969448957499},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":6.5380091006498535},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":0.201736219842027},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":19.594127231951109},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":127.10344970380255},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":46.047209161760122},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":5921.7334128471311},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":265.65859328238025},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":69.548326078092273},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":18.588712743310602},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":1.3079936523702285},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":0},""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!BH207","v":-5532.8634328784701},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-5532.8634328784701},"DTTRANS",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":-317.33543066376092},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":-106.61262125881795},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":-31.000453535771257},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":-0.29384709584145657},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":-14.292458280343384},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":-5.1115572709888317},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":-0.15772175068597236},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":-15.319113506771471},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":-99.372232815744752},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":-36.000706511121763},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":-4629.7395762706437},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":-207.69764819664178},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":-54.374389263887593},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":-14.533058660311088},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":-1.0226177971388457},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":9699.9477128024246},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":100},{"$f":"SUM(H282:H286,H274:H279)","v":9599.9477128024246},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":550.60161501344953},{"$f":"SUM(L282:L286,L274:L279)","v":184.98117693047735},53.788194237380154,0.50984753010056583,0,24.798525003051584,0,8.8689488052226952,0.27365948538680518,26.579851546233126,0,{"$f":"SUM(V282:V286,V274:V279)","v":172.41854072643852},0,62.464021446290047,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":8132.9576891377565},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},360.37154846644665,94.343787838139463,25.215985346215835,1.7743212898364971,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!BH291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!BH292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!BH293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!BH294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!BH295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K295:AI295)-D295)>1,\"*****\",\"\")","v":""}]
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[null,"Mains & Services","675",{"$f":"Classification!BH297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!BH298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!BH299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!BH300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!BH301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!BH302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!BH303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!BH304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!BH307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!BH308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!BH309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!BH310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!BH311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!BH312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!BH313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!BH314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!BH315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!BH316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!BH317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!BH318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!BH319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!BH320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!BH321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!BH326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!BH327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K327:AI327)-D327)>1,\"*****\",\"\")","v":""}]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!BH328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!BH329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!BH330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!BH331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!BH332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!BH333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!BH334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!BH335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!BH336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!BH337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!BH338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!BH339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!BH342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!BH343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!BH344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!BH345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!BH346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!BH347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!BH348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!BH349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!BH350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!BH351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!BH352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!BH353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!BH354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!BH355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!BH356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K359:AI359)-D359)>1,\"*****\",\"\")","v":""}]
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[null,"General Operations Transferred","689",{"$f":"Classification!BH363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},"DTTRANS",{"$f":"MATCH(I363,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J363,K$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J363,L$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J363,M$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J363,N$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J363,O$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J363,P$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J363,Q$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J363,R$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J363,S$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J363,T$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J363,U$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J363,V$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J363,W$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J363,X$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J363,Y$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J363,Z$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J363,AA$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J363,AB$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J363,AC$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J363,AD$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J363,AE$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J363,AF$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J363,AG$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J363,AH$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J363,AI$10)*$H363","v":0},""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!BH367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!BH368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!BH369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!BH370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!BH371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!BH372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!BH373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!BH377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!BH378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!BH379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!BH380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!BH381","v":124.395307060609},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},124.395307060609,"M12/C1",{"$f":"MATCH(I381,'Allocation Factors'!$A$13:$A$501,0)","v":304},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J381,K$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J381,L$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J381,M$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J381,N$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J381,O$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J381,P$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J381,Q$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J381,R$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J381,S$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J381,T$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J381,U$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J381,V$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J381,W$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J381,X$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J381,Y$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J381,Z$10)*$H381","v":35.245337000505877},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J381,AA$10)*$H381","v":70.490674001011755},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J381,AB$10)*$H381","v":18.659296059091353},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J381,AC$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J381,AD$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J381,AE$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J381,AF$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J381,AG$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J381,AH$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J381,AI$10)*$H381","v":0},""]
[null,"Credit & Collection","714",{"$f":"Classification!BH382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!BH383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!BH384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":124.395307060609},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":124.395307060609},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,35.245337000505877,70.490674001011755,{"$f":"SUM(AB377:AB384)","v":18.659296059091353},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!BH388","v":7960.3173245105299},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":7960.3173245105299},"DTTRANS",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":456.56119241669921},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":153.38717579308255},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":44.601398596259919},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":0.4227677325060829},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":20.563042019577072},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":7.3541699326403593},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":0.22691960495119162},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":22.040125537791262},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":142.97018461685244},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":51.795431282859262},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":6660.9625565592287},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":298.82161511072604},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":78.230268669729355},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":20.909201905172569},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":1.4712747324547877},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!BH394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"DTTRANS",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":14069.954702991114},null,null,{"$f":"SUM(G388:G394)","v":57.076740000000029},{"$f":"SUM(H388:H394)","v":14012.877962991113},null,null,{"$f":"SUM(K388:K394)","v":803.70367300229441},270.01383083789239,78.513698641598253,0.74421563874810515,0,36.197978877168651,0,12.945851476030768,0.39945602693504728,38.798150483160967,0,{"$f":"SUM(V388:V394)","v":251.67636762589115},0,91.177653857137898,0,0,{"$f":"SUM(AA388:AA394)","v":0},11782.646414680914,0,{"$f":"SUM(AD388:AD394)","v":0},526.02812859699418,137.71199855381778,36.807338533924664,2.5899461586085755,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":30773.396940782084},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":646.92373999999995},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":30126.473200782089},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":1720.7585953840639},578.10936529781861,168.10066487345591,1.5933925652115162,0,77.501180324008459,0,27.717535641873098,0.85524978286927467,83.068241656167004,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":538.84819417274889},0,195.21465043892502,0,35.245337000505877,70.490674001011755,25770.451262067938,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},1126.2452245810346,294.84636335402593,78.805841360490007,5.5451682799450408,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":30773.396940782084},null,null,{"$f":"G399+G397","v":646.92373999999995},{"$f":"H399+H397","v":30126.473200782089},null,null,{"$f":"K399+K397","v":1720.7585953840639},578.10936529781861,168.10066487345591,1.5933925652115162,0,77.501180324008459,0,27.717535641873098,0.85524978286927467,83.068241656167004,0,{"$f":"V399+V397","v":538.84819417274889},0,195.21465043892502,0,35.245337000505877,{"$f":"AA399+AA397","v":70.490674001011755},25770.451262067938,0,{"$f":"AD399+AD397","v":0},1126.2452245810346,294.84636335402593,78.805841360490007,5.5451682799450408,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!BH404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!BH405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!BH406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!BH407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!BH408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!BH409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!BH410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!BH411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!BH412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!BH413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!BH414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!BH415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!BH416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!BH417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!BH418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!BH419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":144866.10141207278},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":8264.5054180223851},2776.5591260329734,807.35837051551334,7.6527884408376288,0,372.22474227882014,0,133.12252171860351,4.1076165379885845,398.96237338262893,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":2587.9945229843852},0,937.58214578015804,0,35.245337000505877,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":70.490674001011755},121239.91579206071,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},5409.160695486361,1416.0960020540663,378.49080320892853,26.632482566924544,0,""]
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[]
[]
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{"sheet":"Dawn-Pkwy Easterly Commodity","index":22,"n_rows":472,"n_cols":36,"rows_kept":472,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Dawn-Parkway Easterly Commodity"]
["2013 Cost Allocation Study"]
["($000's)"]
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[null,null,null,null,"Direct",null,"Total","Balance ",null,null,null,null,null,"Interruptible","Interruptible","Large Volume","Large Volume","Large","Small","Transportation","Transportation","Transportation","Transportation","Storage & ","Storage & ",null,"Interruptible","Trafalgar","Production","Storage","Volume","Volume","Medium","High Load","Volume"]
[null,"Account","Account","Account","Assignment","Match","Direct","to be","Allocation","Match","Gen. Service","Gen. Service","Firm","Contract-","Contract-","Contract -","Contract -","Wholesale","Wholesale","Service -","Service -","Service -","Service -","Transportation","Transportation","Excess Utility","Trans. Service","Transport","Transportation","Transportation","General","General","Volume","Factor","Interruptible"]
[null,"Description","Code","Dollars","Factor",null,"Assignment","Allocated","Factor",null,"Small Volume","Large Volume","Contract","Firm","Interruptible","Firm","Interruptible","Service","Service","Firm","Interruptible","Firm","Interruptible","Service","Service","Storage Space","& Exchanges","Service","Service","Service","Firm Service","Firm Service","Firm Service","Firm Service","Service","check"]
[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3","T3",null,"C1","M12","M13","M16","R01","R10","R20","R100","R25"]
[null,null,null,null,null,null,null,null,null,null,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!BI14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!BI15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!BI16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!BI17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!BI18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!BI22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!BI23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!BI24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!BI25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!BI29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!BI30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!BI31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!BI32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!BI33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!BI34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!BI35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!BI36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!BI40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!BI41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!BI42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!BI43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!BI44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!BI45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!BI46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BI50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BI51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!BI52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BI53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BI54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BI55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BI56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BI57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BI58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BI59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BI60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BI61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BI65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BI66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!BI67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!BI68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!BI69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BI70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BI71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BI72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BI73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BI74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BI75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BI76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BI77","v":0},null,null,{"$f":"IF(F77<>0,OFFSET('Allocation Factors'!$A$13,$F77,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BI78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D65:D78)","v":0},null,null,{"$f":"SUM(G65:G78)","v":0},{"$f":"SUM(H65:H78)","v":0},null,null,{"$f":"SUM(K65:K78)","v":0},{"$f":"SUM(L65:L78)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V65:V78)","v":0},0,0,0,0,0,{"$f":"SUM(AB65:AB78)","v":0},0,{"$f":"SUM(AD65:AD78)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!BI81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!BI84","v":0},null,null,{"$f":"IF(F84<>0,OFFSET('Allocation Factors'!$A$13,$F84,1),0)","v":0},{"$f":"D84-G84","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!BI85","v":0},null,null,{"$f":"IF(F85<>0,OFFSET('Allocation Factors'!$A$13,$F85,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!BI86","v":0},null,null,{"$f":"IF(F86<>0,OFFSET('Allocation Factors'!$A$13,$F86,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!BI87","v":0},null,null,{"$f":"IF(F87<>0,OFFSET('Allocation Factors'!$A$13,$F87,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!BI88","v":0},null,null,{"$f":"IF(F88<>0,OFFSET('Allocation Factors'!$A$13,$F88,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!BI89","v":0},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!BI90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!BI91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!BI92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":0},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":0},null,null,{"$f":"SUM(K84:K92)","v":0},{"$f":"SUM(L84:L92)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V84:V92)","v":0},0,0,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":0},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":0},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["A. PRODUCTION AND GATHERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","410",{"$f":"Classification!BI100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","411",{"$f":"Classification!BI101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!BI102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!BI103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!BI104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!BI108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!BI109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!BI110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!BI111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!BI115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!BI116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!BI117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!BI118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!BI119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!BI120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!BI121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!BI122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!BI126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!BI127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!BI128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!BI129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!BI130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!BI131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!BI132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BI136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BI137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!BI138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BI139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!BI140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BI141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BI142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K142:AI142)-D142)>1,\"*****\",\"\")","v":""}]
[null,"Meters","478",{"$f":"Classification!BI143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BI144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BI145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BI146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BI150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BI151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!BI152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!BI153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!BI154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BI155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BI156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BI157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BI158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BI159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BI160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BI161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BI162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BI163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!BI166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!BI169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!BI170","v":0},null,null,{"$f":"IF(F170<>0,OFFSET('Allocation Factors'!$A$13,$F170,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!BI171","v":0},null,null,{"$f":"IF(F171<>0,OFFSET('Allocation Factors'!$A$13,$F171,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!BI172","v":0},null,null,{"$f":"IF(F172<>0,OFFSET('Allocation Factors'!$A$13,$F172,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!BI173","v":0},null,null,{"$f":"IF(F173<>0,OFFSET('Allocation Factors'!$A$13,$F173,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!BI174","v":0},null,null,{"$f":"IF(F174<>0,OFFSET('Allocation Factors'!$A$13,$F174,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!BI175","v":0},null,null,{"$f":"IF(F175<>0,OFFSET('Allocation Factors'!$A$13,$F175,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!BI176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!BI177","v":0},null,null,{"$f":"IF(F177<>0,OFFSET('Allocation Factors'!$A$13,$F177,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D169:D177)","v":0},null,null,{"$f":"SUM(G169:G177)","v":0},{"$f":"SUM(H169:H177)","v":0},null,null,{"$f":"SUM(K169:K177)","v":0},{"$f":"SUM(L169:L177)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V169:V177)","v":0},0,0,0,0,0,{"$f":"SUM(AB169:AB177)","v":0},0,{"$f":"SUM(AD169:AD177)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":0},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":0},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"O&M Working Capital",null,{"$f":"Classification!BI183","v":0},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!BI184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!BI185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!BI186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!BI187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!BI188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!BI189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!BI190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!BI191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!BI192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":0},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":0},null,null,{"$f":"SUM(K183:K192)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V183:V192)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!BI195","v":0},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":0},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":0},null,null,{"$f":"+K95-K180+K193+K195","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V95-V180+V193+V195","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!BI200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
[null,"Return on Rate Base",null,{"$f":"Classification!BI201","v":0},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":0},null,null,{"$f":"+K200*K197","v":0},{"$f":"+L200*L197","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V200*V197","v":0},0,0,0,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!BI293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!BI296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Leakage Survey",null,{"$f":"Classification!BI299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!BI300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!BI301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!BI302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!BI303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!BI304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!BI307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!BI308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!BI309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!BI310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!BI311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!BI312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!BI313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!BI314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!BI315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!BI316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!BI317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!BI318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!BI319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!BI320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!BI321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!BI326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!BI327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!BI328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!BI329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!BI330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!BI331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!BI332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!BI333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!BI334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K334:AI334)-D334)>1,\"*****\",\"\")","v":""}]
[null,"Measuring and Regulating","677",{"$f":"Classification!BI335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!BI336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!BI337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!BI338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!BI339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!BI342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!BI343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!BI344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!BI345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!BI346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!BI347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!BI348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!BI349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!BI350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!BI351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!BI352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!BI353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!BI354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!BI355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!BI356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"System Operation & Engineering","685",{"$f":"Classification!BI360","v":0},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","688",{"$f":"Classification!BI361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!BI362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!BI363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":0},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":0},null,null,{"$f":"SUM(K360:K363)","v":0},{"$f":"SUM(L360:L363)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},0,0,0,0,0,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!BI367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!BI368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!BI369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!BI370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!BI371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!BI372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!BI373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!BI377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!BI378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!BI379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!BI380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!BI381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!BI382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!BI383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!BI384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!BI388","v":0},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":0},null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
[null,"Special Services","722",{"$f":"Classification!BI389","v":0},null,null,{"$f":"IF(F389<>0,OFFSET('Allocation Factors'!$A$13,$F389,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J389,K$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J389,L$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J389,M$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J389,N$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J389,O$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J389,P$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J389,Q$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J389,R$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J389,S$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J389,T$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J389,U$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J389,V$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J389,W$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J389,X$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J389,Y$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J389,Z$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J389,AA$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J389,AB$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J389,AC$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J389,AD$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J389,AE$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J389,AF$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J389,AG$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J389,AH$10)*$H389","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F389-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J389,AI$10)*$H389","v":0},""]
[null,"Insurance","723",{"$f":"Classification!BI390","v":0},null,null,{"$f":"IF(F390<>0,OFFSET('Allocation Factors'!$A$13,$F390,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J390,K$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J390,L$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J390,M$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J390,N$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J390,O$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J390,P$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J390,Q$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J390,R$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J390,S$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J390,T$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J390,U$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J390,V$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J390,W$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J390,X$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J390,Y$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J390,Z$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J390,AA$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J390,AB$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J390,AC$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J390,AD$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J390,AE$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J390,AF$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J390,AG$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J390,AH$10)*$H390","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F390-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J390,AI$10)*$H390","v":0},""]
[null,"Injuries & Damages","724",{"$f":"Classification!BI391","v":0},null,null,{"$f":"IF(F391<>0,OFFSET('Allocation Factors'!$A$13,$F391,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Employee Benefits","725",{"$f":"Classification!BI392","v":0},null,null,{"$f":"IF(F392<>0,OFFSET('Allocation Factors'!$A$13,$F392,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J392,K$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J392,L$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J392,M$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J392,N$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J392,O$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J392,P$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J392,Q$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J392,R$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J392,S$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J392,T$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J392,U$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J392,V$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J392,W$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J392,X$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J392,Y$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J392,Z$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J392,AA$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J392,AB$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J392,AC$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J392,AD$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J392,AE$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J392,AF$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J392,AG$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J392,AH$10)*$H392","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F392-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J392,AI$10)*$H392","v":0},""]
[null,"Other Admin & General Expenses","728",{"$f":"Classification!BI393","v":0},null,null,{"$f":"IF(F393<>0,OFFSET('Allocation Factors'!$A$13,$F393,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J393,K$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J393,L$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J393,M$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J393,N$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J393,O$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J393,P$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J393,Q$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J393,R$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J393,S$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J393,T$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J393,U$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J393,V$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J393,W$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J393,X$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J393,Y$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J393,Z$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J393,AA$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J393,AB$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J393,AC$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J393,AD$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J393,AE$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J393,AF$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J393,AG$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J393,AH$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J393,AI$10)*$H393","v":0},""]
[null,"Administrative and General Transferred","729",{"$f":"Classification!BI394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":0},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":0},null,null,{"$f":"SUM(K388:K394)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V388:V394)","v":0},0,0,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},0,0,0,0,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":15206.26713883161},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":14697.664298303831},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":508.60284052777934},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":180.61769939747293},63.900482232103855,29.127501047048977,0.74280546333704411,20.191508868589509,11.717771905285398,0,6.01612264076598,1.8716825993494158E-2,26.535268062909218,2.8275697186939817,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":136.68883122201913},3.2116686973280903,27.006894446231634,0,48.317497344184765,2510.6921666095859,11948.574275554083,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},132.91205696163865,41.834836676389145,14.861854404335128,0.47161075361414367,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":15206.26713883161},null,null,{"$f":"G399+G397","v":14697.664298303831},{"$f":"H399+H397","v":508.60284052777934},null,null,{"$f":"K399+K397","v":180.61769939747293},63.900482232103855,29.127501047048977,0.74280546333704411,20.191508868589509,11.717771905285398,0,6.01612264076598,1.8716825993494158E-2,26.535268062909218,2.8275697186939817,{"$f":"V399+V397","v":136.68883122201913},3.2116686973280903,27.006894446231634,0,48.317497344184765,{"$f":"AA399+AA397","v":2510.6921666095859},11948.574275554083,0,{"$f":"AD399+AD397","v":0},132.91205696163865,41.834836676389145,14.861854404335128,0.47161075361414367,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!BI404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!BI405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!BI406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!BI407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!BI408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!BI409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!BI410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!BI411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!BI412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!BI415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!BI416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!BI417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!BI418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!BI419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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{"sheet":"Dawn-Pkwy Westerly Commodity","index":23,"n_rows":472,"n_cols":36,"rows_kept":472,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Dawn-Parkway Westerly Commodity"]
["2013 Cost Allocation Study"]
["($000's)"]
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[null,"Description","Code","Dollars","Factor",null,"Assignment","Allocated","Factor",null,"Small Volume","Large Volume","Contract","Firm","Interruptible","Firm","Interruptible","Service","Service","Firm","Interruptible","Firm","Interruptible","Service","Storage Space","Service","& Exchanges","Service","Service","Service","Firm Service","Firm Service","Firm Service","Firm Service","Service","check"]
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[null,null,null,null,null,null,null,null,null,null,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!BT14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!BT15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!BT16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!BT17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!BT18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!BT22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!BT23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!BT24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!BT25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!BT29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!BT30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!BT31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!BT32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!BT33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!BT34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!BT35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!BT36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!BT40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!BT41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!BT42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!BT43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!BT44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!BT45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!BT46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BT50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BT51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!BT52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BT53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BT54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BT55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BT56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BT57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BT58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BT59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BT60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BT61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BT65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BT66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!BT67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!BT68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!BT69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BT70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BT71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BT72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BT73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BT74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BT75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BT76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BT77","v":0},null,null,{"$f":"IF(F77<>0,OFFSET('Allocation Factors'!$A$13,$F77,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BT78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D65:D78)","v":0},null,null,{"$f":"SUM(G65:G78)","v":0},{"$f":"SUM(H65:H78)","v":0},null,null,{"$f":"SUM(K65:K78)","v":0},{"$f":"SUM(L65:L78)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V65:V78)","v":0},0,0,0,0,0,{"$f":"SUM(AB65:AB78)","v":0},0,{"$f":"SUM(AD65:AD78)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!BT81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!BT84","v":0},null,null,{"$f":"IF(F84<>0,OFFSET('Allocation Factors'!$A$13,$F84,1),0)","v":0},{"$f":"D84-G84","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!BT85","v":0},null,null,{"$f":"IF(F85<>0,OFFSET('Allocation Factors'!$A$13,$F85,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!BT86","v":0},null,null,{"$f":"IF(F86<>0,OFFSET('Allocation Factors'!$A$13,$F86,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!BT87","v":0},null,null,{"$f":"IF(F87<>0,OFFSET('Allocation Factors'!$A$13,$F87,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!BT88","v":0},null,null,{"$f":"IF(F88<>0,OFFSET('Allocation Factors'!$A$13,$F88,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!BT89","v":0},null,null,{"$f":"IF(F89<>0,OFFSET('Allocation Factors'!$A$13,$F89,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!BT90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!BT91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!BT92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":0},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":0},null,null,{"$f":"SUM(K84:K92)","v":0},{"$f":"SUM(L84:L92)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V84:V92)","v":0},0,0,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":0},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":0},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["A. PRODUCTION AND GATHERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","410",{"$f":"Classification!BT100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","411",{"$f":"Classification!BT101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!BT102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!BT103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!BT104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!BT108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!BT109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!BT110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!BT111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!BT115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!BT116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!BT117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!BT118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!BT119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!BT120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!BT121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!BT122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!BT126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!BT127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!BT128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!BT129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!BT130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!BT131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!BT132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BT136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BT137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!BT138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BT139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!BT140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BT141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BT142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K142:AI142)-D142)>1,\"*****\",\"\")","v":""}]
[null,"Meters","478",{"$f":"Classification!BT143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BT144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BT145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BT146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!BT150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!BT151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!BT152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!BT153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!BT154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!BT155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!BT156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!BT157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!BT158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!BT159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!BT160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!BT161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!BT162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!BT163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!BT166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!BT169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","482",{"$f":"Classification!BT170","v":0},null,null,{"$f":"IF(F170<>0,OFFSET('Allocation Factors'!$A$13,$F170,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Furniture and Equipment","483",{"$f":"Classification!BT171","v":0},null,null,{"$f":"IF(F171<>0,OFFSET('Allocation Factors'!$A$13,$F171,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Transportation Equipment","484",{"$f":"Classification!BT172","v":0},null,null,{"$f":"IF(F172<>0,OFFSET('Allocation Factors'!$A$13,$F172,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Construction Equipment","485/6",{"$f":"Classification!BT173","v":0},null,null,{"$f":"IF(F173<>0,OFFSET('Allocation Factors'!$A$13,$F173,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Communication Equipment","488",{"$f":"Classification!BT174","v":0},null,null,{"$f":"IF(F174<>0,OFFSET('Allocation Factors'!$A$13,$F174,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!BT175","v":0},null,null,{"$f":"IF(F175<>0,OFFSET('Allocation Factors'!$A$13,$F175,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!BT176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!BT177","v":0},null,null,{"$f":"IF(F177<>0,OFFSET('Allocation Factors'!$A$13,$F177,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D169:D177)","v":0},null,null,{"$f":"SUM(G169:G177)","v":0},{"$f":"SUM(H169:H177)","v":0},null,null,{"$f":"SUM(K169:K177)","v":0},{"$f":"SUM(L169:L177)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V169:V177)","v":0},0,0,0,0,0,{"$f":"SUM(AB169:AB177)","v":0},0,{"$f":"SUM(AD169:AD177)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":0},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":0},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"O&M Working Capital",null,{"$f":"Classification!BT183","v":0},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!BT184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!BT185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!BT186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!BT187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!BT188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!BT189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!BT190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!BT191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!BT192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":0},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":0},null,null,{"$f":"SUM(K183:K192)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V183:V192)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!BT195","v":0},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":0},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":0},null,null,{"$f":"+K95-K180+K193+K195","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V95-V180+V193+V195","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!BT200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
[null,"Return on Rate Base",null,{"$f":"Classification!BT201","v":0},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":0},null,null,{"$f":"+K200*K197","v":0},{"$f":"+L200*L197","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V200*V197","v":0},0,0,0,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},0,0,0,0,0,""]
[null,"Income Taxes",null,{"$f":"Classification!BT202","v":0},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor ","656",{"$f":"Classification!BT254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Fuel",null,{"$f":"Classification!BT255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Rents","652",{"$f":"Classification!BT258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Compressor ","856",{"$f":"Classification!BT266","v":0},null,null,{"$f":"IF(F266<>0,OFFSET('Allocation Factors'!$A$13,$F266,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating","857",{"$f":"Classification!BT267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Dehydration","858",{"$f":"Classification!BT268","v":0},null,null,{"$f":"IF(F268<>0,OFFSET('Allocation Factors'!$A$13,$F268,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","859",{"$f":"Classification!BT269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D263:D269,D251:D260)","v":0},null,null,{"$f":"SUM(G263:G269,G251:G260)","v":0},{"$f":"SUM(H263:H269,H251:H260)","v":0},null,null,{"$f":"SUM(K263:K269,K251:K260)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V263:V269,V251:V260)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD263:AD269,AD251:AD260)","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K270:AI270)-D270)>1,\"*****\",\"\")","v":""}]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Supervision- Plant Service","670.1",{"$f":"Classification!BT291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!BT293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Service on Customer Premise","674",{"$f":"Classification!BT295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!BT296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!BT297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Leakage Survey",null,{"$f":"Classification!BT299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!BT300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!BT301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!BT302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!BT303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!BT304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!BT307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!BT308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!BT309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!BT310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!BT311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!BT312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!BT313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!BT314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!BT315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!BT316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!BT317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!BT318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!BT319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!BT320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!BT321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!BT326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!BT327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!BT328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!BT329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!BT330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!BT331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!BT332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!BT333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!BT334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K334:AI334)-D334)>1,\"*****\",\"\")","v":""}]
[null,"Measuring and Regulating","677",{"$f":"Classification!BT335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!BT336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!BT337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!BT338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!BT339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!BT342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!BT343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!BT344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!BT345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!BT346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!BT347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!BT348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!BT349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!BT350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!BT351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!BT352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!BT353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!BT354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!BT355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!BT356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"System Operation & Engineering","685",{"$f":"Classification!BT360","v":0},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","688",{"$f":"Classification!BT361","v":0},null,null,{"$f":"IF(F361<>0,OFFSET('Allocation Factors'!$A$13,$F361,1),0)","v":0},{"$f":"D361-G361","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Scada","684",{"$f":"Classification!BT362","v":0},null,null,{"$f":"IF(F362<>0,OFFSET('Allocation Factors'!$A$13,$F362,1),0)","v":0},{"$f":"D362-G362","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"General Operations Transferred","689",{"$f":"Classification!BT363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":0},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":0},null,null,{"$f":"SUM(K360:K363)","v":0},{"$f":"SUM(L360:L363)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!BT367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!BT368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!BT369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!BT370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!BT371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!BT372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!BT373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!BT377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!BT378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!BT379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!BT380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!BT381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!BT382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!BT383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!BT384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!BT388","v":0},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Special Services","722",{"$f":"Classification!BT389","v":0},null,null,{"$f":"IF(F389<>0,OFFSET('Allocation Factors'!$A$13,$F389,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Insurance","723",{"$f":"Classification!BT390","v":0},null,null,{"$f":"IF(F390<>0,OFFSET('Allocation Factors'!$A$13,$F390,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Injuries & Damages","724",{"$f":"Classification!BT391","v":0},null,null,{"$f":"IF(F391<>0,OFFSET('Allocation Factors'!$A$13,$F391,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Employee Benefits","725",{"$f":"Classification!BT392","v":0},null,null,{"$f":"IF(F392<>0,OFFSET('Allocation Factors'!$A$13,$F392,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Admin & General Expenses","728",{"$f":"Classification!BT393","v":0},null,null,{"$f":"IF(F393<>0,OFFSET('Allocation Factors'!$A$13,$F393,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Administrative and General Transferred","729",{"$f":"Classification!BT394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":0},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":0},null,null,{"$f":"SUM(K388:K394)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V388:V394)","v":0},0,0,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":27.603981849783302},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":27.603981849783302},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":0},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":0},0,0,0,22.741300869031608,0,4.8626809807516951,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(SUM(K398:AI398)-D398)>1,\"*****\",\"\")","v":""}]
["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":27.603981849783302},null,null,{"$f":"G399+G397","v":27.603981849783302},{"$f":"H399+H397","v":0},null,null,{"$f":"K399+K397","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V399+V397","v":0},0,0,0,22.741300869031608,{"$f":"AA399+AA397","v":0},4.8626809807516951,0,{"$f":"AD399+AD397","v":0},0,0,0,0,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!BT404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!BT405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!BT406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!BT407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!BT408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!BT409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!BT410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!BT411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!BT412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!BT413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!BT414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!BT415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!BT416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!BT417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!BT418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!BT419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL OPERATING REVENUES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["NET INCOME",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+DAWNWESTROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
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["RATE BASE",null,null,{"$f":"D197","v":0},null,null,null,null,null,null,{"$f":"K197","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V197","v":0},0,0,0,0,0,0,0,{"$f":"AD197","v":0},0,0,0,0,0,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":0},null,null,null,null,null,null,{"$f":"+K443*K445","v":0},{"$f":"+L443*L445","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V443*V445","v":0},0,0,0,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},0,0,0,0,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":0},null,null,null,null,null,null,{"$f":"+K270","v":0},{"$f":"+L270","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V270","v":0},0,0,0,0,0,{"$f":"+AB270","v":0},0,{"$f":"+AD270","v":0},0,0,0,0,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":27.603981849783302},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,22.741300869031608,0,{"$f":"+AB287","v":4.8626809807516951},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":0},null,null,null,null,null,null,{"$f":"+K364","v":0},{"$f":"+L364","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V364","v":0},0,0,0,0,0,{"$f":"+AB364","v":0},0,{"$f":"+AD364","v":0},0,0,0,0,0,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":0},null,null,null,null,null,null,{"$f":"+K395","v":0},{"$f":"+L395","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V395","v":0},0,0,0,0,0,{"$f":"+AB395","v":0},0,{"$f":"+AD395","v":0},0,0,0,0,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":27.603981849783302},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":0},{"$f":"SUM(L450:L459)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V450:V459)","v":0},0,0,0,22.741300869031608,0,{"$f":"SUM(AB450:AB459)","v":4.8626809807516951},0,{"$f":"SUM(AD450:AD459)","v":0},0,0,0,0,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":0},null,null,null,null,null,null,{"$f":"+K219","v":0},{"$f":"+L219","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V219","v":0},0,0,0,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K462:AI462)-D462)>1,\"*****\",\"\")","v":""}]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":0},null,null,null,null,null,null,{"$f":"+K207","v":0},{"$f":"+L207","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V207","v":0},0,0,0,0,0,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},0,0,0,0,0,""]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,{"$f":"+V204","v":0},0,0,0,0,0,0,0,{"$f":"+AD204","v":0},0,0,0,0,0,""]
["INCOME TAX",null,null,{"$f":"+D202","v":0},null,null,null,null,null,null,{"$f":"+K202","v":0},{"$f":"+L202","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V202","v":0},0,0,0,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},0,0,0,0,0,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":0},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":0},{"$f":"SUM(L467:L469)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V467:V469)","v":0},0,0,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},0,0,0,0,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":27.603981849783302},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":0},0,0,0,22.741300869031608,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},4.8626809807516951,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},0,0,0,0,0,""]

{"sheet":"Other Transmission Demand","index":24,"n_rows":472,"n_cols":36,"rows_kept":472,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Other Transmission Demand"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Land Rights","411",{"$f":"Classification!CE15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!CE16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!CE17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!CE18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!CE22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!CE23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!CE24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!CE25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!CE29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!CE30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Land Rights","471",{"$f":"Classification!CE66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!CE67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!CE68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor Equipment","476",{"$f":"Classification!CE70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Meters","478",{"$f":"Classification!CE75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CE76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!CE81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Capital Leases",null,{"$f":"Classification!CE91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!CE92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":13566.925768370002},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":13566.925768370002},null,null,{"$f":"SUM(K84:K92)","v":5738.9911979347007},{"$f":"SUM(L84:L92)","v":1928.0825141816547},622.01423341676718,10.122427643800824,0,225.33237540447215,0,72.367287200578161,2.1977917150921029,530.33377852450394,0,{"$f":"SUM(V84:V92)","v":3904.2238397344131},0,501.65594893211392,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},30.602453093005302,{"$f":"SUM(AD84:AD92)","v":1.0019205889006206},0,0,0,0,0,""]
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["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":367819.98613920336},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":825.23825139670748},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":366994.74788780668},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":155592.77753245697},52273.248615757839,16863.751642773997,274.43440461053217,0,6109.1033158902974,0,1961.9871907242286,59.585475146235538,14378.155110188291,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":105849.44468137925},0,13600.655545197109,0,0,0,0,829.67903448971288,27.163590588900622,0,0,0,0,0,""]
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["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. PRODUCTION AND GATHERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","410",{"$f":"Classification!CE100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","411",{"$f":"Classification!CE101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!CE102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!CE103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!CE104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!CE108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!CE109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!CE110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!CE111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!CE115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!CE116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!CE117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!CE118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!CE119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!CE120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!CE121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!CE122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!CE126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CE136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CE137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!CE138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CE139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!CE140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!CE141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!CE142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K142:AI142)-D142)>1,\"*****\",\"\")","v":""}]
[null,"Meters","478",{"$f":"Classification!CE143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CE144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!CE145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!CE146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CE150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CE151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!CE152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!CE153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!CE154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CE155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!CE156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!CE157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!CE158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!CE159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!CE160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CE161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!CE162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!CE163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!CE166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!CE169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":137714.34618300787},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":340.73788148784405},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":137373.60830152003},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":58240.337621537896},19566.535775230663,6312.3147797528291,102.72425644017449,0,2286.7143663406082,0,734.39653311077029,22.303594324181311,5381.9246707484572,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":39620.781202455582},0,5090.8967844685858,0,0,0,0,343.74278230252486,11.673816295595053,0,0,0,0,0,""]
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["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Gas in Storage",null,{"$f":"Classification!CE185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!CE195","v":-7136.4533642723145},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-7136.4533642723145},"OTHERTRANSBASE-1",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":49},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-3019.2703988248809},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-1014.3598867437679},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-327.24029325551919},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-5.3253864825882697},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-118.54685736413974},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-38.072267503493464},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-1.1562532924859967},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-279.0074115416345},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-2054.0034063719531},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-263.92006970671281},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":-15.070736216649466},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":-0.48039696848944202},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":226888.5232936205},null,null,{"$f":"+G95-G180+G193+G195","v":484.50036990886343},{"$f":"+H95-H180+H193+H195","v":226404.02292371166},null,null,{"$f":"+K95-K180+K193+K195","v":95991.351340298323},32249.438908096199,10403.916778973704,169.30946134270218,0,3768.9479683430582,0,1210.4276608256287,36.760641273003628,8870.453762029425,0,{"$f":"+V95-V180+V193+V195","v":65302.717740007065},0,8390.7834643870483,0,0,0,0,479.14235693908256,15.273211105249832,0,0,0,0,0,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!CE200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
[null,"Return on Rate Base",null,{"$f":"Classification!CE201","v":16607.167016430794},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":16607.167016430794},null,null,{"$f":"+K200*K197","v":7026.1130034250855},{"$f":"+L200*L197","v":2360.5064300226509},761.51751117823562,12.39265195596276,0,275.86916904346833,0,88.597581018343519,2.6907051109933149,649.27526963057971,0,{"$f":"+V200*V197","v":4779.8501413474914},0,614.16567206200148,0,0,0,{"$f":"+AB200*AB197","v":0},35.070954805572477,{"$f":"+AD200*AD197","v":1.1179268304102068},0,0,0,0,0,""]
[null,"Income Taxes",null,{"$f":"Classification!CE202","v":1926.8900898646916},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":1926.8900898646916},"OTHERTRANSBASE-1",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":49},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":815.22318064089302},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":273.88394676662176},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":88.357065602820143},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":1.4378899313447775},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":32.008443547484191},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":10.279766602053529},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":0.31219611436385647},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":75.333865276816596},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":554.59464334214226},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":71.260182176797358},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":4.0691994721369351},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0.12971039121723943},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":0},""]
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[null,"Distribution Operating Transferred",null,{"$f":"Classification!CE304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Structures & Improvements","872",{"$f":"Classification!CE310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!CE311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!CE328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Service on Customer Premise","674",{"$f":"Classification!CE330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Leakage Survey",null,{"$f":"Classification!CE334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K334:AI334)-D334)>1,\"*****\",\"\")","v":""}]
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[null,"Other - General Operating","679.3",{"$f":"Classification!CE338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!CE339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Supervision- Plant Service","870.1",{"$f":"Classification!CE342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!CE343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!CE344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!CE345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!CE346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!CE347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!CE348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!CE349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!CE350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!CE351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!CE352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Other- Meter Shop","879.3",{"$f":"Classification!CE354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!CE356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!CE367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!CE368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!CE369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!CE370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!CE371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!CE372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!CE373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!CE377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!CE378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!CE379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!CE380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!CE381","v":5.1337745771044903},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},{"$f":"D381-G381","v":5.1337745771044903},"M13",{"$f":"MATCH(I381,'Allocation Factors'!$A$13:$A$501,0)","v":196},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J381,K$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J381,L$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J381,M$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J381,N$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J381,O$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J381,P$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J381,Q$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J381,R$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J381,S$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J381,T$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J381,U$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J381,V$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J381,W$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J381,X$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J381,Y$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J381,Z$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J381,AA$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J381,AB$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J381,AC$10)*$H381","v":5.1337745771044903},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J381,AD$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J381,AE$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J381,AF$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J381,AG$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J381,AH$10)*$H381","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F381-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J381,AI$10)*$H381","v":0},""]
[null,"Credit & Collection","714",{"$f":"Classification!CE382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!CE383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!CE384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":5.1337745771044903},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":5.1337745771044903},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},5.1337745771044903,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!CE388","v":3664.000233008087},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":3664.000233008087},"OTHERTRANS",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":172},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":1553.5401394100891},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":521.9303314063045},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":168.37873514165636},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":2.7401327359724936},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":60.997286426479917},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":19.589764397404},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":0.5949403875523025},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":143.56091232886592},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":1056.8701430404608},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":135.79784773330195},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!CE394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"OTHERTRANS",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":172},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":6224.756200427677},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":6224.756200427677},null,null,{"$f":"SUM(K388:K394)","v":2639.3034935663673},886.70547489168109,286.05799916467464,4.6552011881932609,0,103.62806024735745,0,33.280976976779776,1.0107419843859125,243.89509343030377,0,{"$f":"SUM(V388:V394)","v":1795.5127067601018},0,230.70645221783181,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},0,0,0,0,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":14187.493371426412},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":167.12284046293649},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":14020.370530963475},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":5942.4758405395633},1996.4456058435012,644.06869205184876,10.481333678041413,0,233.32187674627312,0,74.93317919525353,2.2757177557917965,549.13756749410186,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":4042.6540211509027},0,519.44292193109493,0,0,0,0,103.36277926388398,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":68.89383577615699},0,0,0,0,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":14187.493371426412},null,null,{"$f":"G399+G397","v":167.12284046293649},{"$f":"H399+H397","v":14020.370530963475},null,null,{"$f":"K399+K397","v":5942.4758405395633},1996.4456058435012,644.06869205184876,10.481333678041413,0,233.32187674627312,0,74.93317919525353,2.2757177557917965,549.13756749410186,0,{"$f":"V399+V397","v":4042.6540211509027},0,519.44292193109493,0,0,{"$f":"AA399+AA397","v":0},0,103.36277926388398,{"$f":"AD399+AD397","v":68.89383577615699},0,0,0,0,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!CE404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!CE405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!CE406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!CE407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!CE408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!CE409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!CE410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!CE411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!CE412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!CE413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!CE414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!CE415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!CE416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!CE417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!CE418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!CE419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING REVENUES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+OTHERTRANSROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
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["RATE BASE",null,null,{"$f":"D197","v":226888.5232936205},null,null,null,null,null,null,{"$f":"K197","v":95991.351340298323},32249.438908096199,10403.916778973704,169.30946134270218,0,3768.9479683430582,0,1210.4276608256287,36.760641273003628,8870.453762029425,0,{"$f":"V197","v":65302.717740007065},0,8390.7834643870483,0,0,0,0,479.14235693908256,{"$f":"AD197","v":15.273211105249832},0,0,0,0,0,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":16607.167016430794},null,null,null,null,null,null,{"$f":"+K443*K445","v":7026.1130034250855},{"$f":"+L443*L445","v":2360.5064300226509},761.51751117823562,12.39265195596276,0,275.86916904346833,0,88.597581018343519,2.6907051109933149,649.27526963057971,0,{"$f":"+V443*V445","v":4779.8501413474914},0,614.16567206200148,0,0,0,{"$f":"+AB443*AB445","v":0},35.070954805572477,{"$f":"+AD443*AD445","v":1.1179268304102068},0,0,0,0,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":0},null,null,null,null,null,null,{"$f":"+K270","v":0},{"$f":"+L270","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V270","v":0},0,0,0,0,0,{"$f":"+AB270","v":0},0,{"$f":"+AD270","v":0},0,0,0,0,0,""]
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["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":0},null,null,null,null,null,null,{"$f":"+K322","v":0},{"$f":"+L322","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V322","v":0},0,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":0},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},0,0,0,0,0,""]
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["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":0},null,null,null,null,null,null,{"$f":"+K374","v":0},{"$f":"+L374","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V374","v":0},0,0,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},0,0,0,0,0,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":5.1337745771044903},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},5.1337745771044903,{"$f":"+AD385","v":0},0,0,0,0,0,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":6224.756200427677},null,null,null,null,null,null,{"$f":"+K395","v":2639.3034935663673},{"$f":"+L395","v":886.70547489168109},286.05799916467464,4.6552011881932609,0,103.62806024735745,0,33.280976976779776,1.0107419843859125,243.89509343030377,0,{"$f":"+V395","v":1795.5127067601018},0,230.70645221783181,0,0,0,{"$f":"+AB395","v":0},0,{"$f":"+AD395","v":0},0,0,0,0,0,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":14187.493371426412},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":5942.4758405395633},{"$f":"SUM(L450:L459)","v":1996.4456058435012},644.06869205184876,10.481333678041413,0,233.32187674627312,0,74.93317919525353,2.2757177557917965,549.13756749410186,0,{"$f":"SUM(V450:V459)","v":4042.6540211509027},0,519.44292193109493,0,0,0,{"$f":"SUM(AB450:AB459)","v":0},103.36277926388398,{"$f":"SUM(AD450:AD459)","v":68.89383577615699},0,0,0,0,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":9681.9815688047529},null,null,null,null,null,null,{"$f":"+K219","v":4095.6078002196004},{"$f":"+L219","v":1375.9682690210761},443.89793578113671,7.223829447591509,0,160.80753611901042,0,51.644621104503791,1.568445146740866,378.4705508568382,0,{"$f":"+V219","v":2786.2335139273232},0,358.00473403972421,0,0,0,{"$f":"+AB219","v":0},21.839316575127636,{"$f":"+AD219","v":0.71501656607849839},0,0,0,0,0,{"$f":"IF(ABS(SUM(K462:AI462)-D462)>1,\"*****\",\"\")","v":""}]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-1553.4359384635595},null,null,null,null,null,null,{"$f":"+K207","v":-657.2232600796973},{"$f":"+L207","v":-220.80198975198789},-71.23241841689142,-1.1592098099703905,0,-25.804827583308384,0,-8.2874259215110389,-0.251688804905084,-60.733268762930152,0,{"$f":"+V207","v":-447.10762423795603},0,-57.449113759607727,0,0,0,{"$f":"+AB207","v":0},-3.280540355697374,{"$f":"+AD207","v":-0.10457097909677719},0,0,0,0,0,""]
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["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":6229.7018420668292},null,null,null,null,null,null,2640.8753998141196,887.23357553614858,286.22836849021922,4.657973715055026,0,103.6897786498611,0,33.300798333349277,1.0113439582187795,244.04035153422922,0,{"$f":"+V204","v":1796.5820713286528},0,230.84385548142845,0,0,0,0,1.2341496568226682,{"$f":"+AD204","v":4.175568724976703E-3},0,0,0,0,0,""]
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["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":8156.5919319315208},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":3456.0985804550128},{"$f":"SUM(L467:L469)","v":1161.1175223027703},374.58543409303934,6.0958636463998035,0,135.69822219734527,0,43.580564935402805,1.3235400725826361,319.37421681104581,0,{"$f":"SUM(V467:V469)","v":2351.1767146707953},0,302.10403765822582,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},5.3033491289596029,{"$f":"SUM(AD467:AD469)","v":0.13388595994221614},0,0,0,0,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":47079.79795012992},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":19863.071964559567},6673.2358374380101,2152.8371546873686,35.034468918025091,0,779.89197652278881,0,250.46852033199258,7.6067192812035298,1835.5243360296354,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":13512.806766858555},0,1736.2682519314385,0,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,162.29585941784632,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":70.756094153491148},0,0,0,0,0,""]

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["UNION GAS LIMITED"]
["St. Clair Demand"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
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["A. PRODUCTION AND GATHERING"]
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[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!CO17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!CO18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!CO22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Structures & Improvements","442",{"$f":"Classification!CO24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!CO81","v":0},null,null,{"$f":"IF(F81<>0,OFFSET('Allocation Factors'!$A$13,$F81,1),0)","v":0},{"$f":"D81-G81","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Capital Leases",null,{"$f":"Classification!CO91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,"O/SC_DEMAND",{"$f":"MATCH(I91,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J91,K$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J91,L$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J91,M$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J91,N$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J91,O$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J91,P$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J91,Q$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J91,R$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J91,S$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J91,T$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J91,U$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J91,V$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J91,W$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J91,X$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J91,Y$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J91,Z$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J91,AA$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J91,AB$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J91,AC$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J91,AD$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J91,AE$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J91,AF$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J91,AG$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J91,AH$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J91,AI$10)*$H91","v":0},""]
[null,"Other","489",{"$f":"Classification!CO92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":1496.3227203902723},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":1496.3227203902723},null,null,{"$f":"SUM(K84:K92)","v":327.36765965300981},{"$f":"SUM(L84:L92)","v":109.98306819370747},48.667419909136228,1.5572068323196488,0,6.7739739774735792,0,0,0,81.207494889869125,0,{"$f":"SUM(V84:V92)","v":651.16167440917877},0,0,0,223.03002425188461,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":46.574198273693455},0,0,0,0,0,""]
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["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":62982.408607428159},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":62982.408607428159},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":13779.382899262284},4629.3479651689131,2048.4827803637413,65.545109796805434,0,285.12645776978462,0,0,0,3418.1420594919282,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":27408.345865682808},0,0,0,9387.6594452118352,0,0,0,1960.3760246800607,0,0,0,0,0,""]
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["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. PRODUCTION AND GATHERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","410",{"$f":"Classification!CO100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","411",{"$f":"Classification!CO101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!CO102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!CO103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!CO104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!CO108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!CO109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!CO110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!CO111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!CO115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!CO116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CO136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CO137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!CO138","v":0},null,null,{"$f":"IF(F138<>0,OFFSET('Allocation Factors'!$A$13,$F138,1),0)","v":0},{"$f":"D138-G138","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CO139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!CO140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!CO141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!CO142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K142:AI142)-D142)>1,\"*****\",\"\")","v":""}]
[null,"Meters","478",{"$f":"Classification!CO143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CO144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!CO145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!CO146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CO150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CO151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!CO152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!CO153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!CO154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CO155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!CO156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!CO157","v":0},null,null,{"$f":"IF(F157<>0,OFFSET('Allocation Factors'!$A$13,$F157,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!CO158","v":0},null,null,{"$f":"IF(F158<>0,OFFSET('Allocation Factors'!$A$13,$F158,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!CO159","v":0},null,null,{"$f":"IF(F159<>0,OFFSET('Allocation Factors'!$A$13,$F159,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!CO160","v":0},null,null,{"$f":"IF(F160<>0,OFFSET('Allocation Factors'!$A$13,$F160,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CO161","v":0},null,null,{"$f":"IF(F161<>0,OFFSET('Allocation Factors'!$A$13,$F161,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!CO162","v":0},null,null,{"$f":"IF(F162<>0,OFFSET('Allocation Factors'!$A$13,$F162,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!CO163","v":0},null,null,{"$f":"IF(F163<>0,OFFSET('Allocation Factors'!$A$13,$F163,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D150:D163)","v":0},null,null,{"$f":"SUM(G150:G163)","v":0},{"$f":"SUM(H150:H163)","v":0},null,null,{"$f":"SUM(K150:K163)","v":0},{"$f":"SUM(L150:L163)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V150:V163)","v":0},0,0,0,0,0,{"$f":"SUM(AB150:AB163)","v":0},0,{"$f":"SUM(AD150:AD163)","v":0},0,0,0,0,0,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!CO166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. GENERAL PLANT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","480",{"$f":"Classification!CO169","v":0},null,null,{"$f":"IF(F169<>0,OFFSET('Allocation Factors'!$A$13,$F169,1),0)","v":0},{"$f":"D169-G169","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":35833.174862214531},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":35833.174862214531},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":7839.6340794188036},2633.8185344402696,1165.4625997004516,37.291196583977168,0,162.21968078088909,0,0,0,1944.7157520618975,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":15593.688329874931},0,0,0,5341.0094959042526,0,0,0,1115.3351934490595,0,0,0,0,0,""]
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["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":27110.996855888039},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":27110.996855888039},null,null,{"$f":"+K95-K180+K193+K195","v":5931.3832976199965},1992.7189338024764,881.77653801623956,28.214120496662783,0,122.73367549832705,0,0,0,1471.3511387834556,0,{"$f":"+V95-V180+V193+V195","v":11798.01781194473},0,0,0,4040.9506611544375,0,0,0,843.85067857171748,0,0,0,0,0,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!CO200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
[null,"Return on Rate Base",null,{"$f":"Classification!CO201","v":1984.3967699723764},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":1984.3967699723764},null,null,{"$f":"+K200*K197","v":434.14920963000066},{"$f":"+L200*L197","v":145.85760297639578},64.541872922567407,2.0651402041319415,0,8.9835246752582112,0,0,0,107.69594577496878,0,{"$f":"+V200*V197","v":863.55911450061706},0,0,0,295.77847993704626,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":61.765879351390737},0,0,0,0,0,""]
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[null,"Other Transportation",null,{"$f":"Classification!CO230","v":971.625},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":971.625},"O/SC_DEMAND",{"$f":"MATCH(I230,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J230,K$10)*$H230","v":212.57352974456879},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J230,L$10)*$H230","v":71.416611655698901},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J230,M$10)*$H230","v":31.601793667131634},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J230,N$10)*$H230","v":1.0111596033628032},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J230,O$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J230,P$10)*$H230","v":4.3986249598255807},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J230,Q$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J230,R$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J230,S$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J230,T$10)*$H230","v":52.731426948986957},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J230,U$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J230,V$10)*$H230","v":422.82654221330051},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J230,W$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J230,X$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J230,Y$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J230,Z$10)*$H230","v":144.82273400033455},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J230,AA$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J230,AB$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J230,AC$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J230,AD$10)*$H230","v":30.242577206790362},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J230,AE$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J230,AF$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J230,AG$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J230,AH$10)*$H230","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F230-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J230,AI$10)*$H230","v":0},""]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!CO231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Winter Peaking Service",null,{"$f":"Classification!CO232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!CO233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!CO234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":971.625},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":971.625},null,null,{"$f":"SUM(K224:K234)","v":212.57352974456879},{"$f":"SUM(L224:L234)","v":71.416611655698901},31.601793667131634,1.0111596033628032,0,4.3986249598255807,0,0,0,52.731426948986957,0,{"$f":"SUM(V224:V234)","v":422.82654221330051},0,0,0,144.82273400033455,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":30.242577206790362},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!CO239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!CO240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!CO241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!CO244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!CO245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!CO246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!CO251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!CO252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","655",{"$f":"Classification!CO253","v":0},null,null,{"$f":"IF(F253<>0,OFFSET('Allocation Factors'!$A$13,$F253,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","656",{"$f":"Classification!CO254","v":150.20785595422106},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},150.20785595422106,"O/SC_DEMAND",{"$f":"MATCH(I254,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J254,K$10)*$H254","v":32.86269305087098},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J254,L$10)*$H254","v":11.040613525092258},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J254,M$10)*$H254","v":4.8854626744346055},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J254,N$10)*$H254","v":0.15631968717215722},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J254,O$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J254,P$10)*$H254","v":0.68000311268454627},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J254,Q$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J254,R$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J254,S$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J254,T$10)*$H254","v":8.1519872208042852},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J254,U$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J254,V$10)*$H254","v":65.366646953708283},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J254,W$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J254,X$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J254,Y$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J254,Z$10)*$H254","v":22.388794408973343},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J254,AA$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J254,AB$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J254,AC$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J254,AD$10)*$H254","v":4.6753353204806132},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J254,AE$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J254,AF$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J254,AG$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J254,AH$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J254,AI$10)*$H254","v":0},""]
[null,"Compressor Fuel",null,{"$f":"Classification!CO255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating ","657",{"$f":"Classification!CO256","v":2.9205230326247009},null,null,{"$f":"IF(F256<>0,OFFSET('Allocation Factors'!$A$13,$F256,1),0)","v":0},2.9205230326247009,"O/SC_DEMAND",{"$f":"MATCH(I256,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J256,K$10)*$H256","v":0.63895627402068189},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J256,L$10)*$H256","v":0.21466497800332671},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J256,M$10)*$H256","v":9.4989081463642197E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J256,N$10)*$H256","v":3.0393566564062514E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J256,O$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J256,P$10)*$H256","v":1.3221443979980454E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J256,Q$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J256,R$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J256,S$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J256,T$10)*$H256","v":0.15850080735642172},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J256,U$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J256,V$10)*$H256","v":1.2709375071030538},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J256,W$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J256,X$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J256,Y$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J256,Z$10)*$H256","v":0.43531005305097897},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J256,AA$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J256,AB$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J256,AC$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J256,AD$10)*$H256","v":9.090353099020923E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J256,AE$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J256,AF$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J256,AG$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J256,AH$10)*$H256","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F256-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J256,AI$10)*$H256","v":0},""]
[null,"Dehydration","658",{"$f":"Classification!CO257","v":0},null,null,{"$f":"IF(F257<>0,OFFSET('Allocation Factors'!$A$13,$F257,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rents","652",{"$f":"Classification!CO258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Measuring & Regulating Stations","867",{"$f":"Classification!CO285","v":88.438294740817994},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":88.438294740817994},"O/SC_DEMAND",{"$f":"MATCH(I285,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J285,K$10)*$H285","v":19.348658667331755},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J285,L$10)*$H285","v":6.5004125573109341},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J285,M$10)*$H285","v":2.8764273692754951},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J285,N$10)*$H285","v":9.2036774508898203E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J285,O$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J285,P$10)*$H285","v":0.40036731316235524},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J285,Q$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J285,R$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J285,S$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J285,T$10)*$H285","v":4.7996680598156916},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J285,U$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J285,V$10)*$H285","v":38.486101494404522},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J285,W$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J285,X$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J285,Y$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J285,Z$10)*$H285","v":13.181912399014713},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J285,AA$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J285,AB$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J285,AC$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J285,AD$10)*$H285","v":2.7527101059936396},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J285,AE$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J285,AF$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J285,AG$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J285,AH$10)*$H285","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F285-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J285,AI$10)*$H285","v":0},""]
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[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":365.02549249661803},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":365.02549249661803},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":79.860807808316693},{"$f":"SUM(L282:L286,L274:L279)","v":26.830190497425658},11.872337884596659,0.37987807251788724,0,1.6524999277172256,0,0,0,19.810436219841399,0,{"$f":"SUM(V282:V286,V274:V279)","v":158.84983075986321},0,0,0,54.407811453162317,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":11.361699873177045},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!CO291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!CO292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!CO293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!CO294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!CO295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!CO296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!CO297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!CO298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!CO299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!CO300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!CO301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!CO302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!CO303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!CO304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!CO307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!CO308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!CO309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!CO310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!CO311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!CO312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!CO313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!CO314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!CO315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!CO316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!CO317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!CO318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!CO319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!CO320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!CO321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!CO326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!CO327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!CO328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!CO329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!CO330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!CO331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!CO332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!CO333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!CO334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K334:AI334)-D334)>1,\"*****\",\"\")","v":""}]
[null,"Measuring and Regulating","677",{"$f":"Classification!CO335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!CO336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!CO337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!CO338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!CO339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!CO342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!CO343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!CO344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!CO345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!CO346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!CO347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!CO348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!CO349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!CO350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!CO351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!CO352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!CO353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!CO354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!CO355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!CO356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"System Operation & Engineering","685",{"$f":"Classification!CO360","v":218.55979903250997},null,null,{"$f":"IF(F360<>0,OFFSET('Allocation Factors'!$A$13,$F360,1),0)","v":0},{"$f":"D360-G360","v":218.55979903250997},"O/SC_DEMAND",{"$f":"MATCH(I360,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J360,K$10)*$H360","v":47.816830506218174},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J360,L$10)*$H360","v":16.064634289002814},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J360,M$10)*$H360","v":7.1085878532923052},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J360,N$10)*$H360","v":0.22745281327751629},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J360,O$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J360,P$10)*$H360","v":0.98943788729073578},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J360,Q$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J360,R$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J360,S$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J360,T$10)*$H360","v":11.861541311378431},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J360,U$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J360,V$10)*$H360","v":95.111677953685899},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J360,W$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J360,X$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J360,Y$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J360,Z$10)*$H360","v":32.576794173113875},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J360,AA$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J360,AB$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J360,AC$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J360,AD$10)*$H360","v":6.8028422452502433},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J360,AE$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J360,AF$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J360,AG$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J360,AH$10)*$H360","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F360-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J360,AI$10)*$H360","v":0},""]
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[null,"General Operations Transferred","689",{"$f":"Classification!CO363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},"O/SC_DEMAND",{"$f":"MATCH(I363,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J363,K$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J363,L$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J363,M$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J363,N$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J363,O$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J363,P$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J363,Q$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J363,R$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J363,S$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J363,T$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J363,U$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J363,V$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J363,W$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J363,X$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J363,Y$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J363,Z$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J363,AA$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J363,AB$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J363,AC$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J363,AD$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J363,AE$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J363,AF$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J363,AG$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J363,AH$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J363,AI$10)*$H363","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":284.10730954327107},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":284.10730954327107},null,null,{"$f":"SUM(K360:K363)","v":62.157410128234602},{"$f":"SUM(L360:L363)","v":20.88252298386438},9.2404997560893865,0.29566739681486909,0,1.2861767688418111,0,0,0,15.418894984025957,0,{"$f":"SUM(V360:V363)","v":123.63629107084023},0,0,0,42.346787410303207,0,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":8.8430590442566448},0,0,0,0,0,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!CO367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!CO368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!CO369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!CO370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!CO371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!CO372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!CO373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!CO377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!CO378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!CO379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!CO380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!CO394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"O/SC_DEMAND",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":205},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":646.73171499426621},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":646.73171499426621},null,null,{"$f":"SUM(K388:K394)","v":141.49290462276045},47.536228210646748,21.034743049261788,0.6730466840764161,0,2.9278067813040867,0,0,0,35.099020902933951,0,{"$f":"SUM(V388:V394)","v":281.44122968295721},0,0,0,96.396711828323475,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":20.130023232002095},0,0,0,0,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":1456.863957379768},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":1456.863957379768},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":318.21642582236734},106.90860208572684,47.306971109781301,1.5136766807453128,0,6.584614344648962,0,0,0,78.937421006194754,0,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":632.95910439848421},0,0,0,216.79544413072608,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":47.641697801093244},0,0,0,0,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":971.625},null,null,{"$f":"G235","v":0},{"$f":"H235","v":971.625},null,null,{"$f":"K235","v":212.57352974456879},71.416611655698901,31.601793667131634,1.0111596033628032,0,4.3986249598255807,0,0,0,52.731426948986957,0,{"$f":"V235","v":422.82654221330051},0,0,0,144.82273400033455,0,0,0,{"$f":"AD235","v":30.242577206790362},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":2428.4889573797682},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":2428.4889573797682},null,null,{"$f":"K399+K397","v":530.7899555669361},178.32521374142573,78.908764776912932,2.5248362841081162,0,10.983239304474543,0,0,0,131.66884795518172,0,{"$f":"V399+V397","v":1055.7856466117846},0,0,0,361.61817813106063,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":77.884275007883602},0,0,0,0,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!CO404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!CO405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!CO406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!CO407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!CO408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!CO409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!CO410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!CO411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!CO412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!CO413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!CO414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!CO415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!CO416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!CO417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!CO418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!CO419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":7086.4976479532088},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":1549.8758672469294},520.69927548701082,230.40901388455006,7.3723754273174116,0,32.070421385463412,0,0,0,384.46539497148922,0,{"$f":"SUM(V447,V460,V462,V464,V470)","v":3082.8328183443687},0,0,0,1055.9040945763602,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":222.86838662972104},0,0,0,0,0,""]

{"sheet":"St.Clair Commodity","index":26,"n_rows":472,"n_cols":36,"rows_kept":472,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["St. Clair Commodity"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!CP16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!CP17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!CP18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!CP22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!CP23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!CP24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!CP25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!CP29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!CP30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!CP31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!CP32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!CP33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!CP34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!CP35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!CP36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!CP40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!CP41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!CP42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!CP43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!CP44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!CP45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!CP46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CP50","v":0},null,null,{"$f":"IF(F50<>0,OFFSET('Allocation Factors'!$A$13,$F50,1),0)","v":0},{"$f":"D50-G50","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CP51","v":0},null,null,{"$f":"IF(F51<>0,OFFSET('Allocation Factors'!$A$13,$F51,1),0)","v":0},{"$f":"D51-G51","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!CP52","v":0},null,null,{"$f":"IF(F52<>0,OFFSET('Allocation Factors'!$A$13,$F52,1),0)","v":0},{"$f":"D52-G52","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CP53","v":0},null,null,{"$f":"IF(F53<>0,OFFSET('Allocation Factors'!$A$13,$F53,1),0)","v":0},{"$f":"D53-G53","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!CP54","v":0},null,null,{"$f":"IF(F54<>0,OFFSET('Allocation Factors'!$A$13,$F54,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!CP55","v":0},null,null,{"$f":"IF(F55<>0,OFFSET('Allocation Factors'!$A$13,$F55,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!CP56","v":0},null,null,{"$f":"IF(F56<>0,OFFSET('Allocation Factors'!$A$13,$F56,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!CP57","v":0},null,null,{"$f":"IF(F57<>0,OFFSET('Allocation Factors'!$A$13,$F57,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!CP58","v":0},null,null,{"$f":"IF(F58<>0,OFFSET('Allocation Factors'!$A$13,$F58,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CP59","v":0},null,null,{"$f":"IF(F59<>0,OFFSET('Allocation Factors'!$A$13,$F59,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!CP60","v":0},null,null,{"$f":"IF(F60<>0,OFFSET('Allocation Factors'!$A$13,$F60,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!CP61","v":0},null,null,{"$f":"IF(F61<>0,OFFSET('Allocation Factors'!$A$13,$F61,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D50:D61)","v":0},null,null,{"$f":"SUM(G50:G61)","v":0},{"$f":"SUM(H50:H61)","v":0},null,null,{"$f":"SUM(K50:K61)","v":0},{"$f":"SUM(L50:L61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V50:V61)","v":0},0,0,0,0,0,{"$f":"SUM(AB50:AB61)","v":0},0,{"$f":"SUM(AD50:AD61)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CP65","v":0},null,null,{"$f":"IF(F65<>0,OFFSET('Allocation Factors'!$A$13,$F65,1),0)","v":0},{"$f":"D65-G65","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CP66","v":0},null,null,{"$f":"IF(F66<>0,OFFSET('Allocation Factors'!$A$13,$F66,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Grid","475.1",{"$f":"Classification!CP67","v":0},null,null,{"$f":"IF(F67<>0,OFFSET('Allocation Factors'!$A$13,$F67,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!CP68","v":0},null,null,{"$f":"IF(F68<>0,OFFSET('Allocation Factors'!$A$13,$F68,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!CP69","v":0},null,null,{"$f":"IF(F69<>0,OFFSET('Allocation Factors'!$A$13,$F69,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CP70","v":0},null,null,{"$f":"IF(F70<>0,OFFSET('Allocation Factors'!$A$13,$F70,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!CP71","v":0},null,null,{"$f":"IF(F71<>0,OFFSET('Allocation Factors'!$A$13,$F71,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Sole","477.2",{"$f":"Classification!CP72","v":0},null,null,{"$f":"IF(F72<>0,OFFSET('Allocation Factors'!$A$13,$F72,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!CP73","v":0},null,null,{"$f":"IF(F73<>0,OFFSET('Allocation Factors'!$A$13,$F73,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!CP74","v":0},null,null,{"$f":"IF(F74<>0,OFFSET('Allocation Factors'!$A$13,$F74,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meters","478",{"$f":"Classification!CP75","v":0},null,null,{"$f":"IF(F75<>0,OFFSET('Allocation Factors'!$A$13,$F75,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CP76","v":0},null,null,{"$f":"IF(F76<>0,OFFSET('Allocation Factors'!$A$13,$F76,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!CP77","v":0},null,null,{"$f":"IF(F77<>0,OFFSET('Allocation Factors'!$A$13,$F77,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!CP78","v":0},null,null,{"$f":"IF(F78<>0,OFFSET('Allocation Factors'!$A$13,$F78,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K78:AI78)-D78)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D65:D78)","v":0},null,null,{"$f":"SUM(G65:G78)","v":0},{"$f":"SUM(H65:H78)","v":0},null,null,{"$f":"SUM(K65:K78)","v":0},{"$f":"SUM(L65:L78)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V65:V78)","v":0},0,0,0,0,0,{"$f":"SUM(AB65:AB78)","v":0},0,{"$f":"SUM(AD65:AD78)","v":0},0,0,0,0,0,""]
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[null,"Capital Leases",null,{"$f":"Classification!CP91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!CP92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":200.52048328526067},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":200.52048328526067},null,null,{"$f":"SUM(K84:K92)","v":0},{"$f":"SUM(L84:L92)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V84:V92)","v":0},0,0,0,0,200.52048328526067,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":200.52048328526067},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":200.52048328526067},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":0},0,0,0,0,200.52048328526067,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["A. PRODUCTION AND GATHERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","410",{"$f":"Classification!CP100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","411",{"$f":"Classification!CP101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!CP102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!CP103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!CP104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!CP108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!CP109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!CP110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!CP111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!CP115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!CP116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!CP117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!CP118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!CP119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!CP120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!CP121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!CP122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!CP126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!CP127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!CP128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!CP129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!CP130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!CP131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!CP132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CP136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CP137","v":0},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","475.1",{"$f":"Classification!CP138","v":0},null,{"$f":"Classification!CR138","v":""},{"$f":"Classification!CS138","v":0},{"$f":"D138-G138","v":0},null,{"$f":"Classification!CV138","v":310},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CP139","v":0},null,null,{"$f":"IF(F139<>0,OFFSET('Allocation Factors'!$A$13,$F139,1),0)","v":0},{"$f":"D139-G139","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Equipment","477.1",{"$f":"Classification!CP140","v":0},null,null,{"$f":"IF(F140<>0,OFFSET('Allocation Factors'!$A$13,$F140,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","472",{"$f":"Classification!CP141","v":0},null,null,{"$f":"IF(F141<>0,OFFSET('Allocation Factors'!$A$13,$F141,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","473",{"$f":"Classification!CP142","v":0},null,null,{"$f":"IF(F142<>0,OFFSET('Allocation Factors'!$A$13,$F142,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K142:AI142)-D142)>1,\"*****\",\"\")","v":""}]
[null,"Meters","478",{"$f":"Classification!CP143","v":0},null,null,{"$f":"IF(F143<>0,OFFSET('Allocation Factors'!$A$13,$F143,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Regulators","474.1",{"$f":"Classification!CP144","v":0},null,null,{"$f":"IF(F144<>0,OFFSET('Allocation Factors'!$A$13,$F144,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Stations","474.2",{"$f":"Classification!CP145","v":0},null,null,{"$f":"IF(F145<>0,OFFSET('Allocation Factors'!$A$13,$F145,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","479",{"$f":"Classification!CP146","v":0},null,null,{"$f":"IF(F146<>0,OFFSET('Allocation Factors'!$A$13,$F146,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D136:D146)","v":0},null,null,{"$f":"SUM(G136:G146)","v":0},{"$f":"SUM(H136:H146)","v":0},null,null,{"$f":"SUM(K136:K146)","v":0},{"$f":"SUM(L136:L146)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V136:V146)","v":0},0,0,0,0,0,{"$f":"SUM(AB136:AB146)","v":0},0,{"$f":"SUM(AD136:AD146)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!CP150","v":0},null,null,{"$f":"IF(F150<>0,OFFSET('Allocation Factors'!$A$13,$F150,1),0)","v":0},{"$f":"D150-G150","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!CP151","v":0},null,null,{"$f":"IF(F151<>0,OFFSET('Allocation Factors'!$A$13,$F151,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains - Grid","475.1",{"$f":"Classification!CP152","v":0},null,null,{"$f":"IF(F152<>0,OFFSET('Allocation Factors'!$A$13,$F152,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Joint","475.2",{"$f":"Classification!CP153","v":0},null,null,{"$f":"IF(F153<>0,OFFSET('Allocation Factors'!$A$13,$F153,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains- Sole","475.3",{"$f":"Classification!CP154","v":0},null,null,{"$f":"IF(F154<>0,OFFSET('Allocation Factors'!$A$13,$F154,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","476",{"$f":"Classification!CP155","v":0},null,null,{"$f":"IF(F155<>0,OFFSET('Allocation Factors'!$A$13,$F155,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating Eq. - Joint","477.1",{"$f":"Classification!CP156","v":0},null,null,{"$f":"IF(F156<>0,OFFSET('Allocation Factors'!$A$13,$F156,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["G. INTANGIBLE PLANT",null,"401/402",{"$f":"Classification!CP166","v":0},null,null,{"$f":"IF(F166<>0,OFFSET('Allocation Factors'!$A$13,$F166,1),0)","v":0},{"$f":"D166-G166","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!CP175","v":0},null,null,{"$f":"IF(F175<>0,OFFSET('Allocation Factors'!$A$13,$F175,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Capital Leases",null,{"$f":"Classification!CP176","v":0},null,null,{"$f":"IF(F176<>0,OFFSET('Allocation Factors'!$A$13,$F176,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","489",{"$f":"Classification!CP177","v":0},null,null,{"$f":"IF(F177<>0,OFFSET('Allocation Factors'!$A$13,$F177,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D169:D177)","v":92.560205236892983},null,null,{"$f":"SUM(G169:G177)","v":0},{"$f":"SUM(H169:H177)","v":92.560205236892983},null,null,{"$f":"SUM(K169:K177)","v":0},{"$f":"SUM(L169:L177)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V169:V177)","v":0},0,0,0,0,92.560205236892983,{"$f":"SUM(AB169:AB177)","v":0},0,{"$f":"SUM(AD169:AD177)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":92.560205236892983},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":92.560205236892983},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":0},0,0,0,0,92.560205236892983,0,0,0,0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"O&M Working Capital",null,{"$f":"Classification!CP183","v":23.924101609902429},null,null,{"$f":"IF(F183<>0,OFFSET('Allocation Factors'!$A$13,$F183,1),0)","v":0},{"$f":"D183-G183","v":23.924101609902429},"C1",{"$f":"MATCH(I183,'Allocation Factors'!$A$13:$A$501,0)","v":187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J183,K$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J183,L$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J183,M$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J183,N$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J183,O$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J183,P$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J183,Q$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J183,R$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J183,S$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J183,T$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J183,U$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J183,V$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J183,W$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J183,X$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J183,Y$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J183,Z$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J183,AA$10)*$H183","v":23.924101609902429},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J183,AB$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J183,AC$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J183,AD$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J183,AE$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J183,AF$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J183,AG$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J183,AH$10)*$H183","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F183-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J183,AI$10)*$H183","v":0},""]
[null,"Gas Purchase Working Capital",null,{"$f":"Classification!CP184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},{"$f":"D184-G184","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!CP185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Linepack",null,{"$f":"Classification!CP186","v":0},null,null,{"$f":"IF(F186<>0,OFFSET('Allocation Factors'!$A$13,$F186,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Balancing Gas",null,{"$f":"Classification!CP187","v":0},null,null,{"$f":"IF(F187<>0,OFFSET('Allocation Factors'!$A$13,$F187,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Inventory of Stores and Spare Equipment",null,{"$f":"Classification!CP188","v":0},null,null,{"$f":"IF(F188<>0,OFFSET('Allocation Factors'!$A$13,$F188,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Receivable/Payables",null,{"$f":"Classification!CP189","v":0},null,null,{"$f":"IF(F189<>0,OFFSET('Allocation Factors'!$A$13,$F189,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Prepaid and Deferred Expense",null,{"$f":"Classification!CP190","v":0},null,null,{"$f":"IF(F190<>0,OFFSET('Allocation Factors'!$A$13,$F190,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Deposits",null,{"$f":"Classification!CP191","v":0},null,null,{"$f":"IF(F191<>0,OFFSET('Allocation Factors'!$A$13,$F191,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ",null,{"$f":"Classification!CP192","v":0},null,null,{"$f":"IF(F192<>0,OFFSET('Allocation Factors'!$A$13,$F192,1),0)","v":0},{"$f":"D192-G192","v":0},"C1",{"$f":"MATCH(I192,'Allocation Factors'!$A$13:$A$501,0)","v":187},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D183:D192)","v":23.924101609902429},null,null,{"$f":"SUM(G183:G192)","v":0},{"$f":"SUM(H183:H192)","v":23.924101609902429},null,null,{"$f":"SUM(K183:K192)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V183:V192)","v":0},0,0,0,0,23.924101609902429,0,0,0,0,0,0,0,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!CP195","v":-2.2803843414327587},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-2.2803843414327587},"C1",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":-2.2803843414327587},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":129.60399531683737},null,null,{"$f":"+G95-G180+G193+G195","v":0},{"$f":"+H95-H180+H193+H195","v":129.60399531683737},null,null,{"$f":"+K95-K180+K193+K195","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V95-V180+V193+V195","v":0},0,0,0,0,129.60399531683737,0,0,0,0,0,0,0,0,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!CP200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
[null,"Return on Rate Base",null,{"$f":"Classification!CP201","v":9.4863995982645246},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":9.4863995982645246},null,null,{"$f":"+K200*K197","v":0},{"$f":"+L200*L197","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V200*V197","v":0},0,0,0,0,9.4863995982645246,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},0,0,0,0,0,""]
[null,"Income Taxes",null,{"$f":"Classification!CP202","v":1.1006843826106636},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":1.1006843826106636},"C1",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":1.1006843826106636},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":0},""]
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["VI. ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"Classification!CP207","v":-0.49638536240226883},null,null,{"$f":"IF(F207<>0,OFFSET('Allocation Factors'!$A$13,$F207,1),0)","v":0},{"$f":"D207-G207","v":-0.49638536240226883},"C1",{"$f":"MATCH(I207,'Allocation Factors'!$A$13:$A$501,0)","v":187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J207,K$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J207,L$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J207,M$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J207,N$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J207,O$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J207,P$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J207,Q$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J207,R$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J207,S$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J207,T$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J207,U$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J207,V$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J207,W$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J207,X$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J207,Y$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J207,Z$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J207,AA$10)*$H207","v":-0.49638536240226883},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J207,AB$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J207,AC$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J207,AD$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J207,AE$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J207,AF$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J207,AG$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J207,AH$10)*$H207","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F207-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J207,AI$10)*$H207","v":0},""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Firm Supply Commodity",null,{"$f":"Classification!CP224","v":0},null,null,{"$f":"IF(F224<>0,OFFSET('Allocation Factors'!$A$13,$F224,1),0)","v":0},{"$f":"D224-G224","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Load Balancing ",null,{"$f":"Classification!CP225","v":0},null,null,{"$f":"IF(F225<>0,OFFSET('Allocation Factors'!$A$13,$F225,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Supplies - UFG",null,{"$f":"Classification!CP226","v":0},null,null,{"$f":"IF(F226<>0,OFFSET('Allocation Factors'!$A$13,$F226,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Demand",null,{"$f":"Classification!CP227","v":0},null,null,{"$f":"IF(F227<>0,OFFSET('Allocation Factors'!$A$13,$F227,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Commodity",null,{"$f":"Classification!CP228","v":0},null,null,{"$f":"IF(F228<>0,OFFSET('Allocation Factors'!$A$13,$F228,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"FT Transportation Fuel",null,{"$f":"Classification!CP229","v":0},null,null,{"$f":"IF(F229<>0,OFFSET('Allocation Factors'!$A$13,$F229,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Transportation",null,{"$f":"Classification!CP230","v":0},null,null,{"$f":"IF(F230<>0,OFFSET('Allocation Factors'!$A$13,$F230,1),0)","v":0},{"$f":"D230-G230","v":0},null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Sales Service Landed Supply Cost",null,{"$f":"Classification!CP231","v":0},null,null,{"$f":"IF(F231<>0,OFFSET('Allocation Factors'!$A$13,$F231,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Winter Peaking Service",null,{"$f":"Classification!CP232","v":0},null,null,{"$f":"IF(F232<>0,OFFSET('Allocation Factors'!$A$13,$F232,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Diversions",null,{"$f":"Classification!CP233","v":0},null,null,{"$f":"IF(F233<>0,OFFSET('Allocation Factors'!$A$13,$F233,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"3rd Party Storage and STS",null,{"$f":"Classification!CP234","v":0},null,null,{"$f":"IF(F234<>0,OFFSET('Allocation Factors'!$A$13,$F234,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"TOTAL COST OF GAS EXPENSE",null,{"$f":"SUM(D224:D234)","v":0},null,null,{"$f":"SUM(G224:G234)","v":0},{"$f":"SUM(H224:H234)","v":0},null,null,{"$f":"SUM(K224:K234)","v":0},{"$f":"SUM(L224:L234)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V224:V234)","v":0},0,0,0,0,0,{"$f":"SUM(AB224:AB234)","v":0},0,{"$f":"SUM(AD224:AD234)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","640",{"$f":"Classification!CP239","v":0},null,null,{"$f":"IF(F239<>0,OFFSET('Allocation Factors'!$A$13,$F239,1),0)","v":0},{"$f":"D239-G239","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","644",{"$f":"Classification!CP240","v":0},null,null,{"$f":"IF(F240<>0,OFFSET('Allocation Factors'!$A$13,$F240,1),0)","v":0},{"$f":"D240-G240","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","649",{"$f":"Classification!CP241","v":0},null,null,{"$f":"IF(F241<>0,OFFSET('Allocation Factors'!$A$13,$F241,1),0)","v":0},{"$f":"D241-G241","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","840",{"$f":"Classification!CP244","v":0},null,null,{"$f":"IF(F244<>0,OFFSET('Allocation Factors'!$A$13,$F244,1),0)","v":0},{"$f":"D244-G244","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Holders","844",{"$f":"Classification!CP245","v":0},null,null,{"$f":"IF(F245<>0,OFFSET('Allocation Factors'!$A$13,$F245,1),0)","v":0},{"$f":"D245-G245","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","849",{"$f":"Classification!CP246","v":0},null,null,{"$f":"IF(F246<>0,OFFSET('Allocation Factors'!$A$13,$F246,1),0)","v":0},{"$f":"D246-G246","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D244:D246,D239:D241)","v":0},null,null,{"$f":"SUM(G244:G246,G239:G241)","v":0},{"$f":"SUM(H244:H246,H239:H241)","v":0},null,null,{"$f":"SUM(K244:K246,K239:K241)","v":0},{"$f":"SUM(L244:L246,L239:L241)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V244:V246,V239:V241)","v":0},0,0,0,0,0,{"$f":"SUM(AB244:AB246,AB239:AB241)","v":0},0,{"$f":"SUM(AD244:AD246,AD239:AD241)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","650",{"$f":"Classification!CP251","v":0},null,null,{"$f":"IF(F251<>0,OFFSET('Allocation Factors'!$A$13,$F251,1),0)","v":0},{"$f":"D251-G251","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells","653",{"$f":"Classification!CP252","v":0},null,null,{"$f":"IF(F252<>0,OFFSET('Allocation Factors'!$A$13,$F252,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","655",{"$f":"Classification!CP253","v":0},null,null,{"$f":"IF(F253<>0,OFFSET('Allocation Factors'!$A$13,$F253,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor ","656",{"$f":"Classification!CP254","v":0},null,null,{"$f":"IF(F254<>0,OFFSET('Allocation Factors'!$A$13,$F254,1),0)","v":0},{"$f":"D254-G254","v":0},null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J254,K$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J254,L$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J254,M$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J254,N$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J254,O$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J254,P$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J254,Q$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J254,R$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J254,S$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J254,T$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J254,U$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J254,V$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J254,W$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J254,X$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J254,Y$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J254,Z$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J254,AA$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J254,AB$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J254,AC$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J254,AD$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J254,AE$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J254,AF$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J254,AG$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J254,AH$10)*$H254","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F254-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J254,AI$10)*$H254","v":0},""]
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[null,"Measuring & Regulating Stations","667",{"$f":"Classification!CP278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","669",{"$f":"Classification!CP279","v":0},null,null,{"$f":"IF(F279<>0,OFFSET('Allocation Factors'!$A$13,$F279,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","860",{"$f":"Classification!CP282","v":0},null,null,{"$f":"IF(F282<>0,OFFSET('Allocation Factors'!$A$13,$F282,1),0)","v":0},{"$f":"D282-G282","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Lines","865",{"$f":"Classification!CP283","v":0},null,null,{"$f":"IF(F283<>0,OFFSET('Allocation Factors'!$A$13,$F283,1),0)","v":0},{"$f":"D283-G283","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","866",{"$f":"Classification!CP284","v":0},null,null,{"$f":"IF(F284<>0,OFFSET('Allocation Factors'!$A$13,$F284,1),0)","v":0},{"$f":"D284-G284","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring & Regulating Stations","867",{"$f":"Classification!CP285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!CP286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!CP291","v":0},null,null,{"$f":"IF(F291<>0,OFFSET('Allocation Factors'!$A$13,$F291,1),0)","v":0},{"$f":"D291-G291","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!CP292","v":0},null,null,{"$f":"IF(F292<>0,OFFSET('Allocation Factors'!$A$13,$F292,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!CP293","v":0},null,null,{"$f":"IF(F293<>0,OFFSET('Allocation Factors'!$A$13,$F293,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!CP294","v":0},null,null,{"$f":"IF(F294<>0,OFFSET('Allocation Factors'!$A$13,$F294,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!CP295","v":0},null,null,{"$f":"IF(F295<>0,OFFSET('Allocation Factors'!$A$13,$F295,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!CP296","v":0},null,null,{"$f":"IF(F296<>0,OFFSET('Allocation Factors'!$A$13,$F296,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!CP297","v":0},null,null,{"$f":"IF(F297<>0,OFFSET('Allocation Factors'!$A$13,$F297,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!CP298","v":0},null,null,{"$f":"IF(F298<>0,OFFSET('Allocation Factors'!$A$13,$F298,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!CP299","v":0},null,null,{"$f":"IF(F299<>0,OFFSET('Allocation Factors'!$A$13,$F299,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","677",{"$f":"Classification!CP300","v":0},null,null,{"$f":"IF(F300<>0,OFFSET('Allocation Factors'!$A$13,$F300,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!CP301","v":0},null,null,{"$f":"IF(F301<>0,OFFSET('Allocation Factors'!$A$13,$F301,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!CP302","v":0},null,null,{"$f":"IF(F302<>0,OFFSET('Allocation Factors'!$A$13,$F302,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!CP303","v":0},null,null,{"$f":"IF(F303<>0,OFFSET('Allocation Factors'!$A$13,$F303,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!CP304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!CP307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!CP308","v":0},null,null,{"$f":"IF(F308<>0,OFFSET('Allocation Factors'!$A$13,$F308,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!CP309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!CP310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!CP311","v":0},null,null,{"$f":"IF(F311<>0,OFFSET('Allocation Factors'!$A$13,$F311,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!CP312","v":0},null,null,{"$f":"IF(F312<>0,OFFSET('Allocation Factors'!$A$13,$F312,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!CP313","v":0},null,null,{"$f":"IF(F313<>0,OFFSET('Allocation Factors'!$A$13,$F313,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!CP314","v":0},null,null,{"$f":"IF(F314<>0,OFFSET('Allocation Factors'!$A$13,$F314,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!CP315","v":0},null,null,{"$f":"IF(F315<>0,OFFSET('Allocation Factors'!$A$13,$F315,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!CP316","v":0},null,null,{"$f":"IF(F316<>0,OFFSET('Allocation Factors'!$A$13,$F316,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!CP317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!CP318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!CP319","v":0},null,null,{"$f":"IF(F319<>0,OFFSET('Allocation Factors'!$A$13,$F319,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!CP320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!CP321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":0},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":0},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":0},{"$f":"SUM(L307:L321,L291:L304)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V307:V321,V291:V304)","v":0},0,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","670.1",{"$f":"Classification!CP326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","670.2",{"$f":"Classification!CP327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!CP328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!CP329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!CP330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!CP331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains & Services","675",{"$f":"Classification!CP332","v":0},null,null,{"$f":"IF(F332<>0,OFFSET('Allocation Factors'!$A$13,$F332,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","676",{"$f":"Classification!CP333","v":0},null,null,{"$f":"IF(F333<>0,OFFSET('Allocation Factors'!$A$13,$F333,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Leakage Survey",null,{"$f":"Classification!CP334","v":0},null,null,{"$f":"IF(F334<>0,OFFSET('Allocation Factors'!$A$13,$F334,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K334:AI334)-D334)>1,\"*****\",\"\")","v":""}]
[null,"Measuring and Regulating","677",{"$f":"Classification!CP335","v":0},null,null,{"$f":"IF(F335<>0,OFFSET('Allocation Factors'!$A$13,$F335,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","679.1",{"$f":"Classification!CP336","v":0},null,null,{"$f":"IF(F336<>0,OFFSET('Allocation Factors'!$A$13,$F336,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","679.2",{"$f":"Classification!CP337","v":0},null,null,{"$f":"IF(F337<>0,OFFSET('Allocation Factors'!$A$13,$F337,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other - General Operating","679.3",{"$f":"Classification!CP338","v":0},null,null,{"$f":"IF(F338<>0,OFFSET('Allocation Factors'!$A$13,$F338,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Operating Transferred",null,{"$f":"Classification!CP339","v":0},null,null,{"$f":"IF(F339<>0,OFFSET('Allocation Factors'!$A$13,$F339,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"ii. Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision- Plant Service","870.1",{"$f":"Classification!CP342","v":0},null,null,{"$f":"IF(F342<>0,OFFSET('Allocation Factors'!$A$13,$F342,1),0)","v":0},{"$f":"D342-G342","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Customer Service","870.2",{"$f":"Classification!CP343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!CP344","v":0},null,null,{"$f":"IF(F344<>0,OFFSET('Allocation Factors'!$A$13,$F344,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","872",{"$f":"Classification!CP345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!CP346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","875.1",{"$f":"Classification!CP347","v":0},null,null,{"$f":"IF(F347<>0,OFFSET('Allocation Factors'!$A$13,$F347,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Services","875.2",{"$f":"Classification!CP348","v":0},null,null,{"$f":"IF(F348<>0,OFFSET('Allocation Factors'!$A$13,$F348,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor","876",{"$f":"Classification!CP349","v":0},null,null,{"$f":"IF(F349<>0,OFFSET('Allocation Factors'!$A$13,$F349,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","877",{"$f":"Classification!CP350","v":0},null,null,{"$f":"IF(F350<>0,OFFSET('Allocation Factors'!$A$13,$F350,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Repair","878",{"$f":"Classification!CP351","v":0},null,null,{"$f":"IF(F351<>0,OFFSET('Allocation Factors'!$A$13,$F351,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Plant Service","879.1",{"$f":"Classification!CP352","v":0},null,null,{"$f":"IF(F352<>0,OFFSET('Allocation Factors'!$A$13,$F352,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!CP353","v":0},null,null,{"$f":"IF(F353<>0,OFFSET('Allocation Factors'!$A$13,$F353,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- Meter Shop","879.3",{"$f":"Classification!CP354","v":0},null,null,{"$f":"IF(F354<>0,OFFSET('Allocation Factors'!$A$13,$F354,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other- General Maintenance","879.4",{"$f":"Classification!CP355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!CP356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D342:D356,D326:D339)","v":0},null,null,{"$f":"SUM(G342:G356,G326:G339)","v":0},{"$f":"SUM(H342:H356,H326:H339)","v":0},null,null,{"$f":"SUM(K342:K356,K326:K339)","v":0},{"$f":"SUM(L342:L356,L326:L339)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V342:V356,V326:V339)","v":0},0,0,0,0,0,{"$f":"SUM(AB342:AB356,AB326:AB339)","v":0},0,{"$f":"SUM(AD342:AD356,AD326:AD339)","v":0},0,0,0,0,0,""]
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[null,"General Operations Transferred","689",{"$f":"Classification!CP363","v":0},null,null,{"$f":"IF(F363<>0,OFFSET('Allocation Factors'!$A$13,$F363,1),0)","v":0},{"$f":"D363-G363","v":0},null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J363,K$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J363,L$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J363,M$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J363,N$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J363,O$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J363,P$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J363,Q$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J363,R$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J363,S$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J363,T$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J363,U$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J363,V$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J363,W$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J363,X$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J363,Y$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J363,Z$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J363,AA$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J363,AB$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J363,AC$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J363,AD$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J363,AE$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J363,AF$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J363,AG$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J363,AH$10)*$H363","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F363-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J363,AI$10)*$H363","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D360:D363)","v":95.191373792491703},null,null,{"$f":"SUM(G360:G363)","v":0},{"$f":"SUM(H360:H363)","v":95.191373792491703},null,null,{"$f":"SUM(K360:K363)","v":0},{"$f":"SUM(L360:L363)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V360:V363)","v":0},0,0,0,0,95.191373792491703,{"$f":"SUM(AB360:AB363)","v":0},0,{"$f":"SUM(AD360:AD363)","v":0},0,0,0,0,0,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!CP367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Advertising","701",{"$f":"Classification!CP368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!CP369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!CP370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!CP371","v":0},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!CP372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!CP373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":0},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":0},null,null,{"$f":"SUM(K367:K373)","v":0},{"$f":"SUM(L367:L373)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V367:V373)","v":0},0,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},0,0,0,0,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!CP377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!CP378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!CP379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!CP380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!CP381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!CP382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!CP383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!CP384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Administrative","721",{"$f":"Classification!CP388","v":121.64789650277905},null,null,{"$f":"IF(F388<>0,OFFSET('Allocation Factors'!$A$13,$F388,1),0)","v":0},{"$f":"D388-G388","v":121.64789650277905},"C1",{"$f":"MATCH(I388,'Allocation Factors'!$A$13:$A$501,0)","v":187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J388,K$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J388,L$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J388,M$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J388,N$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J388,O$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J388,P$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J388,Q$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J388,R$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J388,S$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J388,T$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J388,U$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J388,V$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J388,W$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J388,X$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J388,Y$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J388,Z$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J388,AA$10)*$H388","v":121.64789650277905},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J388,AB$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J388,AC$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J388,AD$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J388,AE$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J388,AF$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J388,AG$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J388,AH$10)*$H388","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F388-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J388,AI$10)*$H388","v":0},""]
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[null,"Other Admin & General Expenses","728",{"$f":"Classification!CP393","v":2.7936073238614143},null,null,{"$f":"IF(F393<>0,OFFSET('Allocation Factors'!$A$13,$F393,1),0)","v":0},2.7936073238614143,"C1",{"$f":"MATCH(I393,'Allocation Factors'!$A$13:$A$501,0)","v":187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J393,K$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J393,L$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J393,M$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J393,N$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J393,O$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J393,P$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J393,Q$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J393,R$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J393,S$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J393,T$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J393,U$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J393,V$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J393,W$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J393,X$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J393,Y$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J393,Z$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J393,AA$10)*$H393","v":2.7936073238614143},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J393,AB$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J393,AC$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J393,AD$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J393,AE$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J393,AF$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J393,AG$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J393,AH$10)*$H393","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F393-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J393,AI$10)*$H393","v":0},""]
[null,"Administrative and General Transferred","729",{"$f":"Classification!CP394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,"C1",{"$f":"MATCH(I394,'Allocation Factors'!$A$13:$A$501,0)","v":187},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":216.65699681558647},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":216.65699681558647},null,null,{"$f":"SUM(K388:K394)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V388:V394)","v":0},0,0,0,0,{"$f":"SUM(AA388:AA394)","v":216.65699681558647},0,0,{"$f":"SUM(AD388:AD394)","v":0},0,0,0,0,0,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":1135.1273441006456},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":355.30229646590044},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":779.82504763474526},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":63.50649670660902},18.801804891866933,6.0338319940937728,0.56263603968421128,17.787964689082209,1.375426271812096,0.26498559916696601,0,0,11.69697481720031,1.9771034737751376,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":163.84542710392387},5.8438725164444474,0,0,98.172074847885952,689.5606510388053,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":55.698094110295557},0,0,0,0,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":1135.1273441006456},null,null,{"$f":"G399+G397","v":355.30229646590044},{"$f":"H399+H397","v":779.82504763474526},null,null,{"$f":"K399+K397","v":63.50649670660902},18.801804891866933,6.0338319940937728,0.56263603968421128,17.787964689082209,1.375426271812096,0.26498559916696601,0,0,11.69697481720031,1.9771034737751376,{"$f":"V399+V397","v":163.84542710392387},5.8438725164444474,0,0,98.172074847885952,{"$f":"AA399+AA397","v":689.5606510388053},0,0,{"$f":"AD399+AD397","v":55.698094110295557},0,0,0,0,0,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!CP404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!CP405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!CP406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!CP407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!CP408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!CP409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!CP410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!CP411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!CP412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Line locates",null,{"$f":"Classification!CP413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!CP414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!CP415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!CP416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!CP417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!CP418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!CP419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+STCLAIRROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
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["RATE BASE",null,null,{"$f":"D197","v":129.60399531683737},null,null,null,null,null,null,{"$f":"K197","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V197","v":0},0,0,0,0,129.60399531683737,0,0,{"$f":"AD197","v":0},0,0,0,0,0,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":9.4863995982645246},null,null,null,null,null,null,{"$f":"+K443*K445","v":0},{"$f":"+L443*L445","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V443*V445","v":0},0,0,0,0,9.4863995982645246,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},0,0,0,0,0,""]
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["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
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["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":26.891865211076645},null,null,null,null,null,null,{"$f":"+K219","v":0},{"$f":"+L219","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V219","v":0},0,0,0,0,26.891865211076645,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},0,0,0,0,0,{"$f":"IF(ABS(SUM(K462:AI462)-D462)>1,\"*****\",\"\")","v":""}]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-0.49638536240226883},null,null,null,null,null,null,{"$f":"+K207","v":0},{"$f":"+L207","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V207","v":0},0,0,0,0,-0.49638536240226883,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},0,0,0,0,0,""]
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["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":4.4636953081091413},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":0},{"$f":"SUM(L467:L469)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V467:V469)","v":0},0,0,0,0,4.4636953081091413,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},0,0,0,0,0,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":1175.4729188556939},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":63.50649670660902},18.801804891866933,6.0338319940937728,0.56263603968421128,17.787964689082209,1.375426271812096,0.26498559916696601,0,0,11.69697481720031,1.9771034737751376,{"$f":"SUM(V447,V460,V462,V464,V470)","v":163.84542710392387},5.8438725164444474,0,0,98.172074847885952,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":729.9062257938532},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":55.698094110295557},0,0,0,0,0,""]

{"sheet":"Distribution Demand","index":27,"n_rows":472,"n_cols":36,"rows_kept":472,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Distribution Demand"]
["2013 Cost Allocation Study"]
["($000's)"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!DA14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!DA15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!DA16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!DA17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!DA18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!DA22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!DA23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!DA24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!DA25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!DA29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!DA30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!DA31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!DA32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!DA33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!DA34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!DA35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!DA36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!DA40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!DA41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!DA42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!DA43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!DA44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!DA45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!DA46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":57312.145447110808},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":57312.145447110808},null,null,{"$f":"SUM(K84:K92)","v":18319.534123516842},{"$f":"SUM(L84:L92)","v":6154.6658974173361},1739.3852265928942,32.311978227144394,2394.5866065199166,373.16276032137461,0,0,0,1094.2696064704203,89.187528347816425,{"$f":"SUM(V84:V92)","v":744.49998502666938},513.14462820346603,0,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},12367.053646844384,3991.206888158933,4315.5769797109979,3950.4760720766594,1233.083519675944,""]
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["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":1445913.28900945},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":0},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":1445913.28900945},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":462178.78655579826},155274.47351803188,43882.499847406514,815.19053855568643,60412.405940139768,9414.4267310677715,0,0,0,27607.044779275217,2250.0890770355168,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":18782.79749640161},12945.993058101587,0,0,0,0,0,0,0,312005.19670593704,100693.12592913896,108876.57504404179,99665.538708557448,31109.145079960948,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["A. PRODUCTION AND GATHERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","410",{"$f":"Classification!DA100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","411",{"$f":"Classification!DA101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!DA102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!DA103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!DA104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!DA108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!DA109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!DA110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!DA111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!DA115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!DA116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!DA117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!DA118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!DA119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!DA120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!DA121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!DA122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!DA126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!DA127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!DA128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!DA129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!DA130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!DA131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!DA132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":687884.71476421831},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":0},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":687884.71476421831},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":213692.73767044378},71792.622901785115,20289.489264741514,376.91106336828176,27932.247844629441,4352.8493307790477,0,0,0,12764.378525109183,1040.3499876254746,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":8684.4042497632945},5985.7024574066991,0,0,0,0,0,0,0,156522.41961080828,50514.73378904775,51758.806968835474,47262.439966726015,14914.621133149123,""]
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["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Gas Purchase Working Capital",null,{"$f":"Classification!DA184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas in Storage",null,{"$f":"Classification!DA185","v":0},null,null,{"$f":"IF(F185<>0,OFFSET('Allocation Factors'!$A$13,$F185,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!DA195","v":-7040.3106769260094},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-7040.3106769260094},"DISTDEMAND",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":175},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-4100.3415538204199},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-1377.5586299798924},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-389.31522355389637},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-7.2321788380427652},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-535.96466486182351},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-83.52258098746492},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-244.92321192456319},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":-19.962261381834981},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-166.63656427292912},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":-114.85380730514332},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":746913.54305934976},null,null,{"$f":"+G95-G180+G193+G195","v":590.14617444021872},{"$f":"+H95-H180+H193+H195","v":746323.3968849096},null,null,{"$f":"+K95-K180+K193+K195","v":240615.72324533743},80864.494041185899,22888.538246834254,429.19668631375629,31536.975997784233,4947.4880213700681,1.9944139184303931,0,0,14449.326590022241,1173.0090080755183,{"$f":"+V95-V180+V193+V195","v":9923.3425283450251},6726.6821072104685,0,0,0,0,0,0,0,156363.20839305103,50453.405824483169,57445.463553525813,52821.757631089931,16272.936770802373,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!DA200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
[null,"Return on Rate Base",null,{"$f":"Classification!DA201","v":54670.539418903551},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":54670.539418903551},null,null,{"$f":"+K200*K197","v":17611.933141031481},{"$f":"+L200*L197","v":5918.8985795603112},1675.3327665464528,31.415167894089869,2308.3575140140115,362.13272795801072,0.14598166783607874,0,0,1057.6223798015301,85.858712578767481,{"$f":"+V200*V197","v":726.34174852558601},492.36132175938008,0,0,0,0,{"$f":"+AB200*AB197","v":0},0,{"$f":"+AD200*AD197","v":0},11445.047459046094,3692.9507271314387,4204.7362895261758,3866.3028801404494,1191.1020217219232,""]
[null,"Income Taxes",null,{"$f":"Classification!DA202","v":6343.2926585020132},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":6343.2926585020132},"DISTBASE-1",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":52},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":2043.4707135321312},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":686.75572447636773},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":194.38487623386101},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":3.6450272118457372},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":267.83323207489775},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":42.017399116151374},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":1.6937905711248414E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":122.7134092432744},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":9.9619822112275251},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":84.275705525465455},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":57.127513114800394},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":1327.9416353823542},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":428.48428942924721},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":487.86555098569244},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":448.59792743621648},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":138.20073462277014},""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Compressor Fuel",null,{"$f":"Classification!DA255","v":0},null,null,{"$f":"IF(F255<>0,OFFSET('Allocation Factors'!$A$13,$F255,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Rents","652",{"$f":"Classification!DA258","v":0},null,null,{"$f":"IF(F258<>0,OFFSET('Allocation Factors'!$A$13,$F258,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Joint Venture",null,{"$f":"Classification!DA259","v":0},null,null,{"$f":"IF(F259<>0,OFFSET('Allocation Factors'!$A$13,$F259,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Measuring & Regulating","857",{"$f":"Classification!DA267","v":0},null,null,{"$f":"IF(F267<>0,OFFSET('Allocation Factors'!$A$13,$F267,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Other","859",{"$f":"Classification!DA269","v":0},null,null,{"$f":"IF(F269<>0,OFFSET('Allocation Factors'!$A$13,$F269,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Supervision","660",{"$f":"Classification!DA274","v":0},null,null,{"$f":"IF(F274<>0,OFFSET('Allocation Factors'!$A$13,$F274,1),0)","v":0},{"$f":"D274-G274","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Compressor","666",{"$f":"Classification!DA276","v":0},null,null,{"$f":"IF(F276<>0,OFFSET('Allocation Factors'!$A$13,$F276,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Measuring & Regulating Stations","667",{"$f":"Classification!DA278","v":0},null,null,{"$f":"IF(F278<>0,OFFSET('Allocation Factors'!$A$13,$F278,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Measuring & Regulating Stations","867",{"$f":"Classification!DA285","v":0},null,null,{"$f":"IF(F285<>0,OFFSET('Allocation Factors'!$A$13,$F285,1),0)","v":0},{"$f":"D285-G285","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","869",{"$f":"Classification!DA286","v":0},null,null,{"$f":"IF(F286<>0,OFFSET('Allocation Factors'!$A$13,$F286,1),0)","v":0},{"$f":"D286-G286","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D282:D286,D274:D279)","v":0},null,null,{"$f":"SUM(G282:G286,G274:G279)","v":0},{"$f":"SUM(H282:H286,H274:H279)","v":0},null,null,{"$f":"SUM(K282:K286,K274:K279)","v":0},{"$f":"SUM(L282:L286,L274:L279)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V282:V286,V274:V279)","v":0},0,0,0,0,0,{"$f":"SUM(AB282:AB286,AB274:AB279)","v":0},0,{"$f":"SUM(AD282:AD286,AD274:AD279)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Distribution Operating Transferred",null,{"$f":"Classification!DA304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Structures & Improvements","872",{"$f":"Classification!DA310","v":0},null,null,{"$f":"IF(F310<>0,OFFSET('Allocation Factors'!$A$13,$F310,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Other- Plant Service","879.1",{"$f":"Classification!DA317","v":0},null,null,{"$f":"IF(F317<>0,OFFSET('Allocation Factors'!$A$13,$F317,1),0)","v":0},0,null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J317,K$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J317,L$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J317,M$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J317,N$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J317,O$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J317,P$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J317,Q$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J317,R$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J317,S$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J317,T$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J317,U$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J317,V$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J317,W$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J317,X$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J317,Y$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J317,Z$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J317,AA$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J317,AB$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J317,AC$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J317,AD$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J317,AE$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J317,AF$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J317,AG$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J317,AH$10)*$H317","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F317-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J317,AI$10)*$H317","v":0},""]
[null,"Other- Customer Service","879.2",{"$f":"Classification!DA318","v":0},null,null,{"$f":"IF(F318<>0,OFFSET('Allocation Factors'!$A$13,$F318,1),0)","v":0},0,null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J318,K$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J318,L$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J318,M$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J318,N$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J318,O$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J318,P$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J318,Q$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J318,R$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J318,S$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J318,T$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J318,U$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J318,V$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J318,W$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J318,X$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J318,Y$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J318,Z$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J318,AA$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J318,AB$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J318,AC$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J318,AD$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J318,AE$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J318,AF$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J318,AG$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J318,AH$10)*$H318","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F318-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J318,AI$10)*$H318","v":0},""]
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[null,"Other- General Maintenance","879.4",{"$f":"Classification!DA320","v":0},null,null,{"$f":"IF(F320<>0,OFFSET('Allocation Factors'!$A$13,$F320,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!DA321","v":0},null,null,{"$f":"IF(F321<>0,OFFSET('Allocation Factors'!$A$13,$F321,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D307:D321,D291:D304)","v":9851.2523424602005},null,null,{"$f":"SUM(G307:G321,G291:G304)","v":0},{"$f":"SUM(H307:H321,H291:H304)","v":9851.2523424602005},null,null,{"$f":"SUM(K307:K321,K291:K304)","v":5737.4597784933567},{"$f":"SUM(L307:L321,L291:L304)","v":1927.56801556249},544.75472518001288,10.119726527532707,749.95598951341913,116.87012965177031,0,0,0,342.71220062808698,27.932471054596814,{"$f":"SUM(V307:V321,V291:V304)","v":233.16852330300438},160.71078254593294,0,0,0,0,{"$f":"SUM(AB307:AB321,AB291:AB304)","v":0},0,{"$f":"SUM(AD307:AD321,AD291:AD304)","v":0},0,0,0,0,0,""]
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["F. DISTRIBUTION (Northern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"i. Operating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","670.1",{"$f":"Classification!DA326","v":0},null,null,{"$f":"IF(F326<>0,OFFSET('Allocation Factors'!$A$13,$F326,1),0)","v":0},{"$f":"D326-G326","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Gas Control","670.2",{"$f":"Classification!DA327","v":0},null,null,{"$f":"IF(F327<>0,OFFSET('Allocation Factors'!$A$13,$F327,1),0)","v":0},{"$f":"D327-G327","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter & Regulator Removal & Resetting","673",{"$f":"Classification!DA328","v":0},null,null,{"$f":"IF(F328<>0,OFFSET('Allocation Factors'!$A$13,$F328,1),0)","v":0},{"$f":"D328-G328","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Turn-ons & Turn-offs",null,{"$f":"Classification!DA329","v":0},null,null,{"$f":"IF(F329<>0,OFFSET('Allocation Factors'!$A$13,$F329,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Service on Customer Premise","674",{"$f":"Classification!DA330","v":0},null,null,{"$f":"IF(F330<>0,OFFSET('Allocation Factors'!$A$13,$F330,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"New Appliance Inspec., Repair., Repl.",null,{"$f":"Classification!DA331","v":0},null,null,{"$f":"IF(F331<>0,OFFSET('Allocation Factors'!$A$13,$F331,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Structures & Improvements","872",{"$f":"Classification!DA345","v":0},null,null,{"$f":"IF(F345<>0,OFFSET('Allocation Factors'!$A$13,$F345,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Equipment on Customer Premises","873",{"$f":"Classification!DA346","v":0},null,null,{"$f":"IF(F346<>0,OFFSET('Allocation Factors'!$A$13,$F346,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Other- General Maintenance","879.4",{"$f":"Classification!DA355","v":0},null,null,{"$f":"IF(F355<>0,OFFSET('Allocation Factors'!$A$13,$F355,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["H. SALES PROMOTION AND MERCHANDISE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales Promotion Supervision","700",{"$f":"Classification!DA367","v":0},null,null,{"$f":"IF(F367<>0,OFFSET('Allocation Factors'!$A$13,$F367,1),0)","v":0},{"$f":"D367-G367","v":0},"DISTDEMAND",{"$f":"MATCH(I367,'Allocation Factors'!$A$13:$A$501,0)","v":175},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J367,K$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J367,L$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J367,M$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J367,N$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J367,O$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J367,P$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J367,Q$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J367,R$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J367,S$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J367,T$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J367,U$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J367,V$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J367,W$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J367,X$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J367,Y$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J367,Z$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J367,AA$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J367,AB$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J367,AC$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J367,AD$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J367,AE$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J367,AF$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J367,AG$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J367,AH$10)*$H367","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F367-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J367,AI$10)*$H367","v":0},""]
[null,"Advertising","701",{"$f":"Classification!DA368","v":0},null,null,{"$f":"IF(F368<>0,OFFSET('Allocation Factors'!$A$13,$F368,1),0)","v":0},0,null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J368,K$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J368,L$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J368,M$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J368,N$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J368,O$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J368,P$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J368,Q$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J368,R$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J368,S$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J368,T$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J368,U$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J368,V$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J368,W$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J368,X$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J368,Y$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J368,Z$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J368,AA$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J368,AB$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J368,AC$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J368,AD$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J368,AE$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J368,AF$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J368,AG$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J368,AH$10)*$H368","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F368-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J368,AI$10)*$H368","v":0},""]
[null,"Home Service, Special Campaigns",null,{"$f":"Classification!DA369","v":0},null,null,{"$f":"IF(F369<>0,OFFSET('Allocation Factors'!$A$13,$F369,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Displays, Dealer Service, Other",null,{"$f":"Classification!DA370","v":0},null,null,{"$f":"IF(F370<>0,OFFSET('Allocation Factors'!$A$13,$F370,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Demand Side Management",null,{"$f":"Classification!DA371","v":31641.274367225004},null,null,{"$f":"IF(F371<>0,OFFSET('Allocation Factors'!$A$13,$F371,1),0)","v":0},31641.274367225004,"DSM",{"$f":"MATCH(I371,'Allocation Factors'!$A$13:$A$501,0)","v":274},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J371,K$10)*$H371","v":10450.633919248496},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J371,L$10)*$H371","v":3895.6400795450118},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J371,M$10)*$H371","v":1607.0044643959566},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J371,N$10)*$H371","v":87.373930938629101},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J371,O$10)*$H371","v":2595.2650353328545},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J371,P$10)*$H371","v":876.96921725091954},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J371,Q$10)*$H371","v":28.651889978697916},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J371,R$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J371,S$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J371,T$10)*$H371","v":1727.177972837527},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J371,U$10)*$H371","v":73.664528953127657},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J371,V$10)*$H371","v":2504.8712125948273},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J371,W$10)*$H371","v":103.75272773023998},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J371,X$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J371,Y$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J371,Z$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J371,AA$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J371,AB$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J371,AC$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J371,AD$10)*$H371","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J371,AE$10)*$H371","v":3731.5524725990726},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J371,AF$10)*$H371","v":1186.2216650242121},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J371,AG$10)*$H371","v":974.49544193040822},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J371,AH$10)*$H371","v":1797.9998088650254},{"$f":"OFFSET('Allocation Factors'!$A$13,$F371-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J371,AI$10)*$H371","v":0},""]
[null,"Merchandise Sales Net Income",null,{"$f":"Classification!DA372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","709",{"$f":"Classification!DA373","v":0},null,null,{"$f":"IF(F373<>0,OFFSET('Allocation Factors'!$A$13,$F373,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D367:D373)","v":31641.274367225004},null,null,{"$f":"SUM(G367:G373)","v":0},{"$f":"SUM(H367:H373)","v":31641.274367225004},null,null,{"$f":"SUM(K367:K373)","v":10450.633919248496},{"$f":"SUM(L367:L373)","v":3895.6400795450118},1607.0044643959566,87.373930938629101,2595.2650353328545,876.96921725091954,28.651889978697916,0,0,1727.177972837527,73.664528953127657,{"$f":"SUM(V367:V373)","v":2504.8712125948273},103.75272773023998,0,0,0,0,{"$f":"SUM(AB367:AB373)","v":0},0,{"$f":"SUM(AD367:AD373)","v":0},3731.5524725990726,1186.2216650242121,974.49544193040822,1797.9998088650254,0,""]
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["I. DISTRIBUTION CUSTOMER ACCOUNTING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Supervision","710",{"$f":"Classification!DA377","v":0},null,null,{"$f":"IF(F377<>0,OFFSET('Allocation Factors'!$A$13,$F377,1),0)","v":0},{"$f":"D377-G377","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Contracts & Orders","711",{"$f":"Classification!DA378","v":0},null,null,{"$f":"IF(F378<>0,OFFSET('Allocation Factors'!$A$13,$F378,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Meter Reading","712",{"$f":"Classification!DA379","v":0},null,null,{"$f":"IF(F379<>0,OFFSET('Allocation Factors'!$A$13,$F379,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Bill Delivery","713.1",{"$f":"Classification!DA380","v":0},null,null,{"$f":"IF(F380<>0,OFFSET('Allocation Factors'!$A$13,$F380,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Customer Billing & Accounting","713.2",{"$f":"Classification!DA381","v":0},null,null,{"$f":"IF(F381<>0,OFFSET('Allocation Factors'!$A$13,$F381,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Credit & Collection","714",{"$f":"Classification!DA382","v":0},null,null,{"$f":"IF(F382<>0,OFFSET('Allocation Factors'!$A$13,$F382,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Uncollectible Accounts","718",{"$f":"Classification!DA383","v":0},null,null,{"$f":"IF(F383<>0,OFFSET('Allocation Factors'!$A$13,$F383,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","719",{"$f":"Classification!DA384","v":0},null,null,{"$f":"IF(F384<>0,OFFSET('Allocation Factors'!$A$13,$F384,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D377:D384)","v":0},null,null,{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},null,null,{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V377:V384)","v":0},0,0,0,0,0,{"$f":"SUM(AB377:AB384)","v":0},0,{"$f":"SUM(AD377:AD384)","v":0},0,0,0,0,0,""]
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["J. ADMINISTRATIVE AND GENERAL EXPENSE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Administrative and General Transferred","729",{"$f":"Classification!DA394","v":0},null,null,{"$f":"IF(F394<>0,OFFSET('Allocation Factors'!$A$13,$F394,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J394,K$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J394,L$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J394,M$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J394,N$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J394,O$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J394,P$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J394,Q$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J394,R$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J394,S$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J394,T$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J394,U$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J394,V$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J394,W$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J394,X$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J394,Y$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J394,Z$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J394,AA$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J394,AB$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J394,AC$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J394,AD$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J394,AE$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J394,AF$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J394,AG$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J394,AH$10)*$H394","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F394-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J394,AI$10)*$H394","v":0},""]
[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":24276.469644621127},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":24276.469644621127},null,null,{"$f":"SUM(K388:K394)","v":7749.6637227522788},2749.549138430189,969.09157198486002,39.830572232291843,1479.4465596871232,409.86768721784483,10.872798002157973,0,0,881.44752279483032,46.375675117080213,{"$f":"SUM(V388:V394)","v":1104.3217283504373},145.36105440453602,0,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},4034.6625297369887,1294.5466252401354,1365.4571628039998,1723.9667103161953,272.0085855501809,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":82045.103769069712},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":0},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":82045.103769069712},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":26265.408896433626},9354.7594975389184,3341.8543396326641,141.42973933116798,5128.9200295656083,1451.1205133046308,39.524687980855887,0,0,3090.373888305684,159.30470358112316,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":3936.9564729040667},475.02392199814949,0,0,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},13328.028454571635,4273.7235988123994,4460.3423279996323,5747.8499030800112,850.48279402954108,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":82045.103769069712},null,null,{"$f":"G399+G397","v":0},{"$f":"H399+H397","v":82045.103769069712},null,null,{"$f":"K399+K397","v":26265.408896433626},9354.7594975389184,3341.8543396326641,141.42973933116798,5128.9200295656083,1451.1205133046308,39.524687980855887,0,0,3090.373888305684,159.30470358112316,{"$f":"V399+V397","v":3936.9564729040667},475.02392199814949,0,0,0,{"$f":"AA399+AA397","v":0},0,0,{"$f":"AD399+AD397","v":0},13328.028454571635,4273.7235988123994,4460.3423279996323,5747.8499030800112,850.48279402954108,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!DA404","v":0},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!DA405","v":0},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Revenue from Service Work",null,{"$f":"Classification!DA406","v":0},null,null,{"$f":"IF(F406<>0,OFFSET('Allocation Factors'!$A$13,$F406,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!DA407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!DA408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!DA409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!DA410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!DA411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"NGV Revenue",null,{"$f":"Classification!DA412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!DA415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!DA416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!DA417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!DA418","v":0},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"ABC Revenue",null,{"$f":"Classification!DA419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":0},null,null,{"$f":"SUM(G404:G419)","v":0},{"$f":"SUM(H404:H419)","v":0},null,null,{"$f":"SUM(K404:K419)","v":0},{"$f":"SUM(L404:L419)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V404:V419)","v":0},0,0,0,0,0,{"$f":"SUM(AB404:AB419)","v":0},0,{"$f":"SUM(AD404:AD419)","v":0},0,0,0,0,0,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["NET INCOME",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+DISTROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
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["RATE BASE",null,null,{"$f":"D197","v":746913.54305934976},null,null,null,null,null,null,{"$f":"K197","v":240615.72324533743},80864.494041185899,22888.538246834254,429.19668631375629,31536.975997784233,4947.4880213700681,1.9944139184303931,0,0,14449.326590022241,1173.0090080755183,{"$f":"V197","v":9923.3425283450251},6726.6821072104685,0,0,0,0,0,0,{"$f":"AD197","v":0},156363.20839305103,50453.405824483169,57445.463553525813,52821.757631089931,16272.936770802373,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":54670.539418903551},null,null,null,null,null,null,{"$f":"+K443*K445","v":17611.933141031481},{"$f":"+L443*L445","v":5918.8985795603112},1675.3327665464528,31.415167894089869,2308.3575140140115,362.13272795801072,0.14598166783607874,0,0,1057.6223798015301,85.858712578767481,{"$f":"+V443*V445","v":726.34174852558601},492.36132175938008,0,0,0,0,{"$f":"+AB443*AB445","v":0},0,{"$f":"+AD443*AD445","v":0},11445.047459046094,3692.9507271314387,4204.7362895261758,3866.3028801404494,1191.1020217219232,""]
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["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
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["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":0},null,null,null,null,null,null,{"$f":"+K270","v":0},{"$f":"+L270","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V270","v":0},0,0,0,0,0,{"$f":"+AB270","v":0},0,{"$f":"+AD270","v":0},0,0,0,0,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":9851.2523424602005},null,null,null,null,null,null,{"$f":"+K322","v":5737.4597784933567},{"$f":"+L322","v":1927.56801556249},544.75472518001288,10.119726527532707,749.95598951341913,116.87012965177031,0,0,0,342.71220062808698,27.932471054596814,{"$f":"+V322","v":233.16852330300438},160.71078254593294,0,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":8994.1154689105097},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,{"$f":"+AA357","v":0},0,0,{"$f":"+AD357","v":0},3990.4748756094741,1285.8387770158861,1572.05923305588,1723.9420464261955,421.80053680307537,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":7281.991945852862},null,null,null,null,null,null,{"$f":"+K364","v":2327.6514759394922},{"$f":"+L364","v":782.0022640012279},221.00357807183497,4.1055096327143366,304.2524450322112,47.413479184096026,0,0,0,139.03619204523926,11.332028456318476,{"$f":"+V364","v":94.595008655797685},65.199357317440544,0,0,0,0,{"$f":"+AB364","v":0},0,{"$f":"+AD364","v":0},1571.3385766260994,507.11653153216542,548.33049020934413,501.94133747259491,156.67367167628487,""]
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["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":0},null,null,null,null,null,null,{"$f":"+K385","v":0},{"$f":"+L385","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V385","v":0},0,0,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":82045.103769069712},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":26265.408896433626},{"$f":"SUM(L450:L459)","v":9354.7594975389184},3341.8543396326641,141.42973933116798,5128.9200295656083,1451.1205133046308,39.524687980855887,0,0,3090.373888305684,159.30470358112316,{"$f":"SUM(V450:V459)","v":3936.9564729040667},475.02392199814949,0,0,0,0,{"$f":"SUM(AB450:AB459)","v":0},0,{"$f":"SUM(AD450:AD459)","v":0},13328.028454571635,4273.7235988123994,4460.3423279996323,5747.8499030800112,850.48279402954108,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":45920.631287641088},null,null,null,null,null,null,{"$f":"+K219","v":13862.140710885393},{"$f":"+L219","v":4657.1514386364952},1316.168992011311,24.450031633542096,1811.9509077127282,282.36715283042662,0,0,0,828.0188326986854,67.486981889262708,{"$f":"+V219","v":563.35294784835571},388.2895161651557,0,0,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},10722.219722482543,3453.9547586877738,3499.8838487541784,3446.2316639275664,996.96378147767496,{"$f":"IF(ABS(SUM(K462:AI462)-D462)>1,\"*****\",\"\")","v":""}]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-1532.5079651243207},null,null,null,null,null,null,{"$f":"+K207","v":-892.54670416103102},{"$f":"+L207","v":-299.86170635749613},-84.744652390966067,-1.5742730943435286,-116.66674321886092,-18.180876740359842,0,0,0,-53.31395024205262,-4.3453088895379794,{"$f":"+V207","v":-36.272811491994695},-25.000938537678095,0,0,0,0,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},0,0,0,0,0,""]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":19898.122870094059},null,null,null,null,null,null,7071.6500662249637,2375.8051491709284,671.43212102956295,12.47297018740888,924.35093711472553,144.04713793195245,0,0,0,422.40657884038899,34.427894644855712,{"$f":"+V204","v":287.38958823520704},198.08250687771309,0,0,0,0,0,0,{"$f":"+AD204","v":0},4085.5216221331812,1323.8129910284194,1078.6726863988677,949.58905209166562,318.46156818421395,""]
["INCOME TAX",null,null,{"$f":"+D202","v":6343.2926585020132},null,null,null,null,null,null,{"$f":"+K202","v":2043.4707135321312},{"$f":"+L202","v":686.75572447636773},194.38487623386101,3.6450272118457372,267.83323207489775,42.017399116151374,1.6937905711248414E-2,0,0,122.7134092432744,9.9619822112275251,{"$f":"+V202","v":84.275705525465455},57.127513114800394,0,0,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},1327.9416353823542,428.48428942924721,487.86555098569244,448.59792743621648,138.20073462277014,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":26241.415528596073},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":9115.1207797570951},{"$f":"SUM(L467:L469)","v":3062.5608736472959},865.8169972634239,16.117997399254616,1192.1841691896234,186.06453704810383,1.6937905711248414E-2,0,0,545.11998808366343,44.389876856083234,{"$f":"SUM(V467:V469)","v":371.66529376067251},255.21001999251348,0,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},5413.4632575155356,1752.2972804576666,1566.53823738456,1398.1869795278822,456.66230280698409,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":207345.18203908612},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":65962.05682394655},22693.508683025524,7114.4284430628868,211.83866316371103,10324.745877263111,2263.504054400812,39.687607554403208,0,0,5467.8211386475105,352.69496601569858,{"$f":"SUM(V447,V460,V462,V464,V470)","v":5562.0436515466863},1585.8838413775206,0,0,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},40908.758893615806,13172.926365089279,13731.500703664546,14458.57142667591,3495.2109000361229,""]

{"sheet":"Distribution Customer","index":28,"n_rows":472,"n_cols":36,"rows_kept":472,"cut":false,"hidden":false,"merged":[[0,30,0,34],[1,30,1,34],[2,30,2,34],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["UNION GAS LIMITED"]
["Distribution Customer"]
["2013 Cost Allocation Study"]
["($000's)"]
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[null,null,null,null,"Direct",null,"Total","Balance ",null,null,null,null,null,"Interruptible","Interruptible","Large Volume","Large Volume","Large","Small","Transportation","Transportation","Transportation","Transportation","Storage & ",null,"Firm","Interruptible","Trafalgar","Production","Storage","Volume","Volume","Medium","High Load","Volume"]
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["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
[null,"Land","410",{"$f":"Classification!DB14","v":0},null,null,{"$f":"IF(F14<>0,OFFSET('Allocation Factors'!$A$13,$F14,1),0)","v":0},{"$f":"D14-G14","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K14:AI14)-D14)>1,\"*****\",\"\")","v":""}]
[null,"Land Rights","411",{"$f":"Classification!DB15","v":0},null,null,{"$f":"IF(F15<>0,OFFSET('Allocation Factors'!$A$13,$F15,1),0)","v":0},{"$f":"D15-G15","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!DB16","v":0},null,null,{"$f":"IF(F16<>0,OFFSET('Allocation Factors'!$A$13,$F16,1),0)","v":0},{"$f":"D16-G16","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!DB17","v":0},null,null,{"$f":"IF(F17<>0,OFFSET('Allocation Factors'!$A$13,$F17,1),0)","v":0},{"$f":"D17-G17","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!DB18","v":0},null,null,{"$f":"IF(F18<>0,OFFSET('Allocation Factors'!$A$13,$F18,1),0)","v":0},{"$f":"D18-G18","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D14:D18)","v":0},null,null,{"$f":"SUM(G14:G18)","v":0},{"$f":"SUM(H14:H18)","v":0},null,null,{"$f":"SUM(K14:K18)","v":0},{"$f":"SUM(L14:L18)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V14:V18)","v":0},0,0,0,0,0,{"$f":"SUM(AB14:AB18)","v":0},0,{"$f":"SUM(AD14:AD18)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!DB22","v":0},null,null,{"$f":"IF(F22<>0,OFFSET('Allocation Factors'!$A$13,$F22,1),0)","v":0},{"$f":"D22-G22","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!DB23","v":0},null,null,{"$f":"IF(F23<>0,OFFSET('Allocation Factors'!$A$13,$F23,1),0)","v":0},{"$f":"D23-G23","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!DB24","v":0},null,null,{"$f":"IF(F24<>0,OFFSET('Allocation Factors'!$A$13,$F24,1),0)","v":0},{"$f":"D24-G24","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","444",{"$f":"Classification!DB25","v":0},null,null,{"$f":"IF(F25<>0,OFFSET('Allocation Factors'!$A$13,$F25,1),0)","v":0},{"$f":"D25-G25","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D22:D25)","v":0},null,null,{"$f":"SUM(G22:G25)","v":0},{"$f":"SUM(H22:H25)","v":0},null,null,{"$f":"SUM(K22:K25)","v":0},{"$f":"SUM(L22:L25)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V22:V25)","v":0},0,0,0,0,0,{"$f":"SUM(AB22:AB25)","v":0},0,{"$f":"SUM(AD22:AD25)","v":0},0,0,0,0,0,""]
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["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land ","450",{"$f":"Classification!DB29","v":0},null,null,{"$f":"IF(F29<>0,OFFSET('Allocation Factors'!$A$13,$F29,1),0)","v":0},{"$f":"D29-G29","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!DB30","v":0},null,null,{"$f":"IF(F30<>0,OFFSET('Allocation Factors'!$A$13,$F30,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements ","452",{"$f":"Classification!DB31","v":0},null,null,{"$f":"IF(F31<>0,OFFSET('Allocation Factors'!$A$13,$F31,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!DB32","v":0},null,null,{"$f":"IF(F32<>0,OFFSET('Allocation Factors'!$A$13,$F32,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!DB33","v":0},null,null,{"$f":"IF(F33<>0,OFFSET('Allocation Factors'!$A$13,$F33,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!DB34","v":0},null,null,{"$f":"IF(F34<>0,OFFSET('Allocation Factors'!$A$13,$F34,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!DB35","v":0},null,null,{"$f":"IF(F35<>0,OFFSET('Allocation Factors'!$A$13,$F35,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!DB36","v":0},null,null,{"$f":"IF(F36<>0,OFFSET('Allocation Factors'!$A$13,$F36,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D29:D36)","v":0},null,null,{"$f":"SUM(G29:G36)","v":0},{"$f":"SUM(H29:H36)","v":0},null,null,{"$f":"SUM(K29:K36)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V29:V36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD29:AD36)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land",460,{"$f":"Classification!DB40","v":0},null,null,{"$f":"IF(F40<>0,OFFSET('Allocation Factors'!$A$13,$F40,1),0)","v":0},{"$f":"D40-G40","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!DB41","v":0},null,null,{"$f":"IF(F41<>0,OFFSET('Allocation Factors'!$A$13,$F41,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!DB42","v":0},null,null,{"$f":"IF(F42<>0,OFFSET('Allocation Factors'!$A$13,$F42,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!DB43","v":0},null,null,{"$f":"IF(F43<>0,OFFSET('Allocation Factors'!$A$13,$F43,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!DB44","v":0},null,null,{"$f":"IF(F44<>0,OFFSET('Allocation Factors'!$A$13,$F44,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!DB45","v":0},null,null,{"$f":"IF(F45<>0,OFFSET('Allocation Factors'!$A$13,$F45,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!DB46","v":0},null,null,{"$f":"IF(F46<>0,OFFSET('Allocation Factors'!$A$13,$F46,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K46:AI46)-D46)>1,\"*****\",\"\")","v":""}]
[null,"Subtotal",null,{"$f":"SUM(D40:D46)","v":0},null,null,{"$f":"SUM(G40:G46)","v":0},{"$f":"SUM(H40:H46)","v":0},null,null,{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V40:V46)","v":0},0,0,0,0,0,{"$f":"SUM(AB40:AB46)","v":0},0,{"$f":"SUM(AD40:AD46)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Rental Equip. on Customer Premise","487",{"$f":"Classification!DB90","v":0},null,null,{"$f":"IF(F90<>0,OFFSET('Allocation Factors'!$A$13,$F90,1),0)","v":0},0,null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J90,K$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J90,L$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J90,M$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J90,N$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J90,O$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J90,P$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J90,Q$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J90,R$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J90,S$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J90,T$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J90,U$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J90,V$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J90,W$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J90,X$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J90,Y$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J90,Z$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J90,AA$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J90,AB$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J90,AC$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J90,AD$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J90,AE$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J90,AF$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J90,AG$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J90,AH$10)*$H90","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F90-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J90,AI$10)*$H90","v":0},""]
[null,"Capital Leases",null,{"$f":"Classification!DB91","v":0},null,null,{"$f":"IF(F91<>0,OFFSET('Allocation Factors'!$A$13,$F91,1),0)","v":0},0,null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J91,K$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J91,L$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J91,M$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J91,N$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J91,O$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J91,P$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J91,Q$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J91,R$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J91,S$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J91,T$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J91,U$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J91,V$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J91,W$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J91,X$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J91,Y$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J91,Z$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J91,AA$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J91,AB$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J91,AC$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J91,AD$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J91,AE$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J91,AF$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J91,AG$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J91,AH$10)*$H91","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F91-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J91,AI$10)*$H91","v":0},""]
[null,"Other","489",{"$f":"Classification!DB92","v":0},null,null,{"$f":"IF(F92<>0,OFFSET('Allocation Factors'!$A$13,$F92,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D84:D92)","v":127095.61558826233},null,null,{"$f":"SUM(G84:G92)","v":0},{"$f":"SUM(H84:H92)","v":127095.61558826233},null,null,{"$f":"SUM(K84:K92)","v":84040.073003306185},{"$f":"SUM(L84:L92)","v":2473.7755605945313},618.70984676119269,87.819599892614377,601.84879386328589,206.04191969739352,40.09227681944293,21.225643558195252,12.84496985331031,281.95154840357907,97.210687478378048,{"$f":"SUM(V84:V92)","v":1452.6313755222382},456.76963033502108,68.244631592510189,0,0,0,{"$f":"SUM(AB84:AB92)","v":0},0,{"$f":"SUM(AD84:AD92)","v":0},34044.112451819441,1425.383657505751,540.54003143494549,220.73406085699534,405.60589896728385,""]
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["TOTAL GROSS PLANT IN SERVICE",null,null,{"$f":"D93+D81+D79+D62+D47+D37+D26+D19","v":2568789.8886925899},null,null,{"$f":"G93+G81+G79+G62+G47+G37+G26+G19","v":15315.686588},{"$f":"H93+H81+H79+H62+H47+H37+H26+H19","v":2553474.2021045899},null,null,{"$f":"K93+K81+K79+K62+K47+K37+K26+K19","v":1637465.3724744297},49449.285896687012,7937.5843836015338,176.14531374399047,8593.1081878191653,6208.4108491829911,842.94245140275336,307.87476707920985,56.51408286397151,4376.1476816586983,1224.7791761969302,{"$f":"V93+V81+V79+V62+V47+V37+V26+V19","v":43839.918441745329},9686.808051865728,1185.3126022710742,0,0,0,0,0,0,736593.42999156611,40426.659782540461,11733.002049871093,3451.5607718575388,5235.0317362070191,""]
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["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["A. PRODUCTION AND GATHERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","410",{"$f":"Classification!DB100","v":0},null,null,{"$f":"IF(F100<>0,OFFSET('Allocation Factors'!$A$13,$F100,1),0)","v":0},{"$f":"D100-G100","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","411",{"$f":"Classification!DB101","v":0},null,null,{"$f":"IF(F101<>0,OFFSET('Allocation Factors'!$A$13,$F101,1),0)","v":0},{"$f":"D101-G101","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","406/7/8/415",{"$f":"Classification!DB102","v":0},null,null,{"$f":"IF(F102<>0,OFFSET('Allocation Factors'!$A$13,$F102,1),0)","v":0},{"$f":"D102-G102","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"Classification!DB103","v":0},null,null,{"$f":"IF(F103<>0,OFFSET('Allocation Factors'!$A$13,$F103,1),0)","v":0},{"$f":"D103-G103","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other ","419",{"$f":"Classification!DB104","v":0},null,null,{"$f":"IF(F104<>0,OFFSET('Allocation Factors'!$A$13,$F104,1),0)","v":0},{"$f":"D104-G104","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D100:D104)","v":0},null,null,{"$f":"SUM(G100:G104)","v":0},{"$f":"SUM(H100:H104)","v":0},null,null,{"$f":"SUM(K100:K104)","v":0},{"$f":"SUM(L100:L104)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V100:V104)","v":0},0,0,0,0,0,{"$f":"SUM(AB100:AB104)","v":0},0,{"$f":"SUM(AD100:AD104)","v":0},0,0,0,0,0,""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Gas Holders Storage and Equipment","443",{"$f":"Classification!DB108","v":0},null,null,{"$f":"IF(F108<>0,OFFSET('Allocation Factors'!$A$13,$F108,1),0)","v":0},{"$f":"D108-G108","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land","440",{"$f":"Classification!DB109","v":0},null,null,{"$f":"IF(F109<>0,OFFSET('Allocation Factors'!$A$13,$F109,1),0)","v":0},{"$f":"D109-G109","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","442",{"$f":"Classification!DB110","v":0},null,null,{"$f":"IF(F110<>0,OFFSET('Allocation Factors'!$A$13,$F110,1),0)","v":0},{"$f":"D110-G110","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(K110:AI110)-D110)>1,\"*****\",\"\")","v":""}]
[null,"Other","444",{"$f":"Classification!DB111","v":0},null,null,{"$f":"IF(F111<>0,OFFSET('Allocation Factors'!$A$13,$F111,1),0)","v":0},{"$f":"D111-G111","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D108:D111)","v":0},null,null,{"$f":"SUM(G108:G111)","v":0},{"$f":"SUM(H108:H111)","v":0},null,null,{"$f":"SUM(K108:K111)","v":0},{"$f":"SUM(L108:L111)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V108:V111)","v":0},0,0,0,0,0,{"$f":"SUM(AB108:AB111)","v":0},0,{"$f":"SUM(AD108:AD111)","v":0},0,0,0,0,0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["C. UNDERGROUND STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","450",{"$f":"Classification!DB115","v":0},null,null,{"$f":"IF(F115<>0,OFFSET('Allocation Factors'!$A$13,$F115,1),0)","v":0},{"$f":"D115-G115","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","451",{"$f":"Classification!DB116","v":0},null,null,{"$f":"IF(F116<>0,OFFSET('Allocation Factors'!$A$13,$F116,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","452",{"$f":"Classification!DB117","v":0},null,null,{"$f":"IF(F117<>0,OFFSET('Allocation Factors'!$A$13,$F117,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Wells and Lines","453/4/5",{"$f":"Classification!DB118","v":0},null,null,{"$f":"IF(F118<>0,OFFSET('Allocation Factors'!$A$13,$F118,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","457",{"$f":"Classification!DB119","v":0},null,null,{"$f":"IF(F119<>0,OFFSET('Allocation Factors'!$A$13,$F119,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Base Pressure Gas","458",{"$f":"Classification!DB120","v":0},null,null,{"$f":"IF(F120<>0,OFFSET('Allocation Factors'!$A$13,$F120,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment ","456",{"$f":"Classification!DB121","v":0},null,null,{"$f":"IF(F121<>0,OFFSET('Allocation Factors'!$A$13,$F121,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","459",{"$f":"Classification!DB122","v":0},null,null,{"$f":"IF(F122<>0,OFFSET('Allocation Factors'!$A$13,$F122,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D115:D122)","v":0},null,null,{"$f":"SUM(G115:G122)","v":0},{"$f":"SUM(H115:H122)","v":0},null,null,{"$f":"SUM(K115:K122)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V115:V122)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AD115:AD122)","v":0},0,0,0,0,0,""]
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["D. TRANSMISSION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","460",{"$f":"Classification!DB126","v":0},null,null,{"$f":"IF(F126<>0,OFFSET('Allocation Factors'!$A$13,$F126,1),0)","v":0},{"$f":"D126-G126","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","461",{"$f":"Classification!DB127","v":0},null,null,{"$f":"IF(F127<>0,OFFSET('Allocation Factors'!$A$13,$F127,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Mains","465",{"$f":"Classification!DB128","v":0},null,null,{"$f":"IF(F128<>0,OFFSET('Allocation Factors'!$A$13,$F128,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Compressor Equipment","466",{"$f":"Classification!DB129","v":0},null,null,{"$f":"IF(F129<>0,OFFSET('Allocation Factors'!$A$13,$F129,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Measuring and Regulating","467",{"$f":"Classification!DB130","v":0},null,null,{"$f":"IF(F130<>0,OFFSET('Allocation Factors'!$A$13,$F130,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Structures & Improvements","462",{"$f":"Classification!DB131","v":0},null,null,{"$f":"IF(F131<>0,OFFSET('Allocation Factors'!$A$13,$F131,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other","469",{"$f":"Classification!DB132","v":0},null,null,{"$f":"IF(F132<>0,OFFSET('Allocation Factors'!$A$13,$F132,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D126:D132)","v":0},null,null,{"$f":"SUM(G126:G132)","v":0},{"$f":"SUM(H126:H132)","v":0},null,null,{"$f":"SUM(K126:K132)","v":0},{"$f":"SUM(L126:L132)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(V126:V132)","v":0},0,0,0,0,0,{"$f":"SUM(AB126:AB132)","v":0},0,{"$f":"SUM(AD126:AD132)","v":0},0,0,0,0,0,""]
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["E. DISTRIBUTION (Southern Ontario)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Land","470",{"$f":"Classification!DB136","v":0},null,null,{"$f":"IF(F136<>0,OFFSET('Allocation Factors'!$A$13,$F136,1),0)","v":0},{"$f":"D136-G136","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Land Rights","471",{"$f":"Classification!DB137","v":484.87958605412905},null,null,{"$f":"IF(F137<>0,OFFSET('Allocation Factors'!$A$13,$F137,1),0)","v":0},{"$f":"D137-G137","v":484.87958605412905},"S_CUSTMM&RCOM",{"$f":"MATCH(I137,'Allocation Factors'!$A$13:$A$501,0)","v":112},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J137,K$10)*$H137","v":453.6809077267244},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J137,L$10)*$H137","v":10.648701488724329},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J137,M$10)*$H137","v":1.3091439618430276},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J137,N$10)*$H137","v":1.1674053945026025E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J137,O$10)*$H137","v":1.4204601811973439},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J137,P$10)*$H137","v":1.61798060381332},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J137,Q$10)*$H137","v":0.2046528946112206},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J137,R$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J137,S$10)*$H137","v":4.0296294462200706E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J137,T$10)*$H137","v":0.86570422147569359},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J137,U$10)*$H137","v":0.13709716802948488},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J137,V$10)*$H137","v":12.26051492302204},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J137,W$10)*$H137","v":2.7223458677986141},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J137,X$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J137,Y$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J137,Z$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J137,AA$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J137,AB$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J137,AC$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J137,AD$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J137,AE$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J137,AF$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J137,AG$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J137,AH$10)*$H137","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F137-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J137,AI$10)*$H137","v":0},""]
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[null,"Subtotal",null,{"$f":"SUM(D169:D177)","v":59029.823085674921},null,null,{"$f":"SUM(G169:G177)","v":0},{"$f":"SUM(H169:H177)","v":59029.823085674921},null,null,{"$f":"SUM(K169:K177)","v":39069.403984589888},{"$f":"SUM(L169:L177)","v":1143.666731709289},285.62623439894367,40.545557470307301,277.84250194649951,95.109421203464706,18.507107304586984,9.7985352269251536,5.9296918960410876,130.15712131344847,44.874257193906047,{"$f":"SUM(V169:V177)","v":670.53558755828487},210.84866499866467,31.501966123758134,0,0,0,{"$f":"SUM(AB169:AB177)","v":0},0,{"$f":"SUM(AD169:AD177)","v":0},15798.314622127424,658.49272166239643,249.52937869189626,101.89544471661127,187.24355554257664,""]
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["TOTAL ACCUMULATED DEPRECIATION",null,null,{"$f":"D178+D166+D164+D147+D133+D123+D112+D105","v":1112958.5618470972},null,null,{"$f":"G178+G166+G164+G147+G133+G123+G112+G105","v":7490.210310715559},{"$f":"H178+H166+H164+H147+H133+H123+H112+H105","v":1105468.3515363818},null,null,{"$f":"K178+K166+K164+K147+K133+K123+K112+K105","v":709078.46962169744},20847.779799907174,3289.8870852765849,76.01239800319405,3556.3911958474714,2663.1249028599409,359.74298554006765,117.65145900184895,22.437488187597417,1836.2672787302672,495.36001553687902,{"$f":"V178+V166+V164+V147+V133+V123+V112+V105","v":18964.967792709431},4204.6076418923913,451.80339522073245,0,0,0,0,0,0,323161.02188527805,16028.286420826576,4540.758541890882,1340.982732971926,1923.0092057189909,""]
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["III. WORKING CAPITAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Gas Purchase Working Capital",null,{"$f":"Classification!DB184","v":0},null,null,{"$f":"IF(F184<>0,OFFSET('Allocation Factors'!$A$13,$F184,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"Classification!DB195","v":-16526.170445126045},null,null,{"$f":"IF(F195<>0,OFFSET('Allocation Factors'!$A$13,$F195,1),0)","v":0},{"$f":"D195-G195","v":-16526.170445126045},"S_DISTBASE-3",{"$f":"MATCH(I195,'Allocation Factors'!$A$13:$A$501,0)","v":130},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J195,K$10)*$H195","v":-15260.491745333356},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J195,L$10)*$H195","v":-470.14132400276554},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J195,M$10)*$H195","v":-76.397185309223246},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J195,N$10)*$H195","v":-1.6459490428000787},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J195,O$10)*$H195","v":-82.791751847620418},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J195,P$10)*$H195","v":-58.276141932273106},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J195,Q$10)*$H195","v":-7.9426599378865861},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J195,R$10)*$H195","v":-3.1268226789548437},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J195,S$10)*$H195","v":-0.56013887116454486},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J195,T$10)*$H195","v":-41.749645329897184},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J195,U$10)*$H195","v":-11.989931187026263},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J195,V$10)*$H195","v":-408.88553886181074},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J195,W$10)*$H195","v":-90.114448885037973},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J195,X$10)*$H195","v":-12.05716190622886},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J195,Y$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J195,Z$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J195,AA$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J195,AB$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J195,AC$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J195,AD$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J195,AE$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J195,AF$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J195,AG$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J195,AH$10)*$H195","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F195-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J195,AI$10)*$H195","v":0},""]
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["TOTAL RATE BASE",null,null,{"$f":"+D95-D180+D193+D195","v":1431550.9071571312},null,null,{"$f":"+G95-G180+G193+G195","v":7825.4762772844415},{"$f":"+H95-H180+H193+H195","v":1423725.4308798467},null,null,{"$f":"+K95-K180+K193+K195","v":908565.10409193498},27995.020494876764,4590.3897773129993,112.70973697564639,4961.8705399479768,3452.2516140256766,472.74915970936985,187.11823923039935,35.199196182604062,2498.1588100082413,720.45635364123541,{"$f":"+V95-V180+V193+V195","v":24223.493583968982},5363.9953361979778,719.01919195962921,0,0,0,0,0,0,410923.22234365874,24158.528449572841,7144.4410671928517,2108.0905529925508,3319.088617741977,""]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Percent Return on Rate Base",null,{"$f":"Classification!DB200","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D200","v":7.319527129602392E-2},{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D200","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
[null,"Return on Rate Base",null,{"$f":"Classification!DB201","v":104782.75702343538},null,null,{"$f":"IF(F201<>0,OFFSET('Allocation Factors'!$A$13,$F201,1),0)","v":0},{"$f":"D201-G201","v":104782.75702343538},null,null,{"$f":"+K200*K197","v":66502.66928410939},{"$f":"+L200*L197","v":2049.1031200602547},335.99482510491981,8.2498197756359364,363.18546030724087,252.68849347074587,34.60300299989467,13.696170284903387,{"$f":"+S200*S197","v":2.5764147139876736},182.85341183910549,52.733998261714376,{"$f":"+V200*V197","v":1773.0451846161045},392.61909386361805,52.628804822532963,0,0,0,0,0,{"$f":"+AD200*AD197","v":0},{"$f":"+AE200*AE197","v":30077.636741280461},1768.2900439791963,522.9393021716354,154.30225994287485,242.94159183116903,""]
[null,"Income Taxes",null,{"$f":"Classification!DB202","v":12157.694078550363},null,null,{"$f":"IF(F202<>0,OFFSET('Allocation Factors'!$A$13,$F202,1),0)","v":0},{"$f":"D202-G202","v":12157.694078550363},"DISTBASE-3",{"$f":"MATCH(I202,'Allocation Factors'!$A$13:$A$501,0)","v":55},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J202,K$10)*$H202","v":7716.1465448210993},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J202,L$10)*$H202","v":237.75256136392557},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J202,M$10)*$H202","v":38.984680415385775},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J202,N$10)*$H202","v":0.95720696691464391},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J202,O$10)*$H202","v":42.13954514677804},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J202,P$10)*$H202","v":29.318844894489654},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J202,Q$10)*$H202","v":4.0149041371166527},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J202,R$10)*$H202","v":1.5891340627193591},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J202,S$10)*$H202","v":0.29893527143146559},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J202,T$10)*$H202","v":21.216046470907585},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J202,U$10)*$H202","v":6.1186003939688112},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J202,V$10)*$H202","v":205.72221569993874},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J202,W$10)*$H202","v":45.554659642367746},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J202,X$10)*$H202","v":6.1063950494162507},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J202,Y$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J202,Z$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J202,AA$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J202,AB$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J202,AC$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J202,AD$10)*$H202","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J202,AE$10)*$H202","v":3489.8366534149177},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J202,AF$10)*$H202","v":205.17048804162673},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J202,AG$10)*$H202","v":60.675403454324062},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J202,AH$10)*$H202","v":17.903324223420242},{"$f":"OFFSET('Allocation Factors'!$A$13,$F202-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J202,AI$10)*$H202","v":28.187935079612455},""]
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[null,"Distribution Operating Transferred",null,{"$f":"Classification!DB304","v":0},null,null,{"$f":"IF(F304<>0,OFFSET('Allocation Factors'!$A$13,$F304,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Supervision- Plant Service","870.1",{"$f":"Classification!DB307","v":0},null,null,{"$f":"IF(F307<>0,OFFSET('Allocation Factors'!$A$13,$F307,1),0)","v":0},{"$f":"D307-G307","v":0},null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J307,K$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J307,L$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J307,M$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J307,N$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J307,O$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J307,P$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J307,Q$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J307,R$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J307,S$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J307,T$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J307,U$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J307,V$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J307,W$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J307,X$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J307,Y$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J307,Z$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J307,AA$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J307,AB$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J307,AC$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J307,AD$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J307,AE$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J307,AF$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J307,AG$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J307,AH$10)*$H307","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F307-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J307,AI$10)*$H307","v":0},""]
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[null,"Supervision- Meter Shop","870.3",{"$f":"Classification!DB309","v":0},null,null,{"$f":"IF(F309<>0,OFFSET('Allocation Factors'!$A$13,$F309,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Gas Control","870.2",{"$f":"Classification!DB343","v":0},null,null,{"$f":"IF(F343<>0,OFFSET('Allocation Factors'!$A$13,$F343,1),0)","v":0},{"$f":"D343-G343","v":0},null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Distribution Maintenance Transferred",null,{"$f":"Classification!DB356","v":0},null,null,{"$f":"IF(F356<>0,OFFSET('Allocation Factors'!$A$13,$F356,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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["G. GENERAL OPERATING AND ENGINEERING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,"Merchandise Sales Net Income",null,{"$f":"Classification!DB372","v":0},null,null,{"$f":"IF(F372<>0,OFFSET('Allocation Factors'!$A$13,$F372,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
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[null,"Subtotal",null,{"$f":"SUM(D388:D394)","v":94078.575909932115},null,null,{"$f":"SUM(G388:G394)","v":0},{"$f":"SUM(H388:H394)","v":94078.575909932115},null,null,{"$f":"SUM(K388:K394)","v":63158.416003748505},2025.0714011566122,703.12831398160085,139.99468684679215,646.63540949819389,92.689615610037208,33.044378882489504,22.363987492670894,19.234657403848697,293.4632378550242,112.44493893216398,{"$f":"SUM(V388:V394)","v":658.26089414255682},377.83341660159579,64.091327953803145,0,0,{"$f":"SUM(AA388:AA394)","v":0},0,0,{"$f":"SUM(AD388:AD394)","v":0},24049.363080294701,623.23744732251362,395.52491045337757,221.92946532096778,441.84873643462629,""]
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["TOTAL O&M EXPENSES EXCLUDING COST OF GAS",null,null,{"$f":"D247+D270+D287+D322+D357+D364+D374+D385+D395","v":213316.1506113667},null,null,{"$f":"G247+G270+G287+G322+G357+G364+G374+G385+G395","v":2294.4613894724539},{"$f":"H247+H270+H287+H322+H357+H364+H374+H385+H395","v":211021.68922189425},null,null,{"$f":"K247+K270+K287+K322+K357+K364+K374+K385+K395","v":143561.94013291047},4504.8567970831309,1541.654991842443,304.326028703475,1420.5718983426596,207.86092606997582,72.097230642175404,48.187955407900603,41.587121787350263,638.25944429367064,242.56201743552791,{"$f":"V247+V270+V287+V322+V357+V364+V374+V385+V395","v":1484.019680639185},825.05855822857552,136.41271313345467,0,0,0,0,0,{"$f":"AD247+AD270+AD287+AD322+AD357+AD364+AD374+AD385+AD395","v":0},54550.017664129016,1417.8833485342539,867.4815819150856,481.09237193217228,970.28014833613975,""]
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["TOTAL COST OF GAS",null,null,{"$f":"D235","v":0},null,null,{"$f":"G235","v":0},{"$f":"H235","v":0},null,null,{"$f":"K235","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V235","v":0},0,0,0,0,0,0,0,{"$f":"AD235","v":0},0,0,0,0,0,""]
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["TOTAL OPERATING EXPENSES",null,null,{"$f":"D399+D397","v":213316.1506113667},null,null,{"$f":"G399+G397","v":2294.4613894724539},{"$f":"H399+H397","v":211021.68922189425},null,null,{"$f":"K399+K397","v":143561.94013291047},4504.8567970831309,1541.654991842443,304.326028703475,1420.5718983426596,207.86092606997582,72.097230642175404,48.187955407900603,{"$f":"S399+S397","v":41.587121787350263},638.25944429367064,242.56201743552791,{"$f":"V399+V397","v":1484.019680639185},825.05855822857552,136.41271313345467,0,0,0,0,0,{"$f":"AD399+AD397","v":0},{"$f":"AE399+AE397","v":54550.017664129016},1417.8833485342539,867.4815819150856,481.09237193217228,970.28014833613975,""]
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["IX. OTHER REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Delayed Payment Charges",null,{"$f":"Classification!DB404","v":6466.8705668492876},null,null,{"$f":"IF(F404<>0,OFFSET('Allocation Factors'!$A$13,$F404,1),0)","v":0},{"$f":"D404-G404","v":6466.8705668492876},"AVECUST",{"$f":"MATCH(I404,'Allocation Factors'!$A$13:$A$501,0)","v":124},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J404,K$10)*$H404","v":4932.8940299019705},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J404,L$10)*$H404","v":31.620005696913001},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J404,M$10)*$H404","v":0.53378728110465634},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J404,N$10)*$H404","v":0.14363730473361663},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J404,O$10)*$H404","v":0.52175280422156967},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J404,P$10)*$H404","v":9.3170143610994578E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J404,Q$10)*$H404","v":9.3170143610994578E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J404,R$10)*$H404","v":1.3975521541649187E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J404,S$10)*$H404","v":8.152387565962026E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J404,T$10)*$H404","v":0.14907222977759133},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J404,U$10)*$H404","v":3.2609550263848104E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J404,V$10)*$H404","v":2.3292535902748643E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J404,W$10)*$H404","v":6.9877607708245928E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J404,X$10)*$H404","v":4.6585071805497289E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J404,Y$10)*$H404","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J404,Z$10)*$H404","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J404,AA$10)*$H404","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J404,AB$10)*$H404","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J404,AC$10)*$H404","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J404,AD$10)*$H404","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J404,AE$10)*$H404","v":1490.6182577822142},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J404,AF$10)*$H404","v":9.561197779146605},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J404,AG$10)*$H404","v":0.28960386305750813},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J404,AH$10)*$H404","v":8.3076711386470145E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F404-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J404,AI$10)*$H404","v":0.28494535587695835},""]
[null,"NSF Cheque Revenue",null,{"$f":"Classification!DB405","v":250.00000000000003},null,null,{"$f":"IF(F405<>0,OFFSET('Allocation Factors'!$A$13,$F405,1),0)","v":0},250.00000000000003,"AVECUST",{"$f":"MATCH(I405,'Allocation Factors'!$A$13:$A$501,0)","v":124},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J405,K$10)*$H405","v":190.69865319360017},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J405,L$10)*$H405","v":1.2223843577063631},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J405,M$10)*$H405","v":2.0635455572629545E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J405,N$10)*$H405","v":5.5528134995439507E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J405,O$10)*$H405","v":2.017021984699208E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J405,P$10)*$H405","v":3.6018249726771568E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J405,Q$10)*$H405","v":3.6018249726771568E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J405,R$10)*$H405","v":5.4027374590157355E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J405,S$10)*$H405","v":3.1515968510925125E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J405,T$10)*$H405","v":5.7629199562834509E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J405,U$10)*$H405","v":1.260638740437005E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J405,V$10)*$H405","v":9.0045624316928928E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J405,W$10)*$H405","v":2.7013687295078677E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J405,X$10)*$H405","v":1.8009124863385784E-4},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J405,Y$10)*$H405","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J405,Z$10)*$H405","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J405,AA$10)*$H405","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J405,AB$10)*$H405","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J405,AC$10)*$H405","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J405,AD$10)*$H405","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J405,AE$10)*$H405","v":57.625177524948356},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J405,AF$10)*$H405","v":0.36962228021694038},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J405,AG$10)*$H405","v":1.119567262340483E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J405,AH$10)*$H405","v":3.2116272673037979E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F405-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J405,AI$10)*$H405","v":1.1015581374770969E-2},""]
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[null,"Rental Equipment on Customers' Premises",null,{"$f":"Classification!DB407","v":0},null,null,{"$f":"IF(F407<>0,OFFSET('Allocation Factors'!$A$13,$F407,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Merchandise Margin",null,{"$f":"Classification!DB408","v":0},null,null,{"$f":"IF(F408<>0,OFFSET('Allocation Factors'!$A$13,$F408,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Heating Protection Plan",null,{"$f":"Classification!DB409","v":0},null,null,{"$f":"IF(F409<>0,OFFSET('Allocation Factors'!$A$13,$F409,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Warranty Revenue",null,{"$f":"Classification!DB410","v":0},null,null,{"$f":"IF(F410<>0,OFFSET('Allocation Factors'!$A$13,$F410,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Property & Plant Revenue",null,{"$f":"Classification!DB411","v":0},null,null,{"$f":"IF(F411<>0,OFFSET('Allocation Factors'!$A$13,$F411,1),0)","v":0},0,null,0,{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J411,K$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J411,L$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J411,M$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J411,N$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J411,O$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J411,P$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J411,Q$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J411,R$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J411,S$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J411,T$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J411,U$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J411,V$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J411,W$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J411,X$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J411,Y$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J411,Z$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J411,AA$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J411,AB$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J411,AC$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J411,AD$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J411,AE$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J411,AF$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J411,AG$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J411,AH$10)*$H411","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F411-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J411,AI$10)*$H411","v":0},""]
[null,"NGV Revenue",null,{"$f":"Classification!DB412","v":0},null,null,{"$f":"IF(F412<>0,OFFSET('Allocation Factors'!$A$13,$F412,1),0)","v":0},0,null,null,{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J412,K$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J412,L$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J412,M$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J412,N$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J412,O$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J412,P$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J412,Q$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J412,R$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J412,S$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J412,T$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J412,U$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J412,V$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J412,W$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J412,X$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J412,Y$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J412,Z$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J412,AA$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J412,AB$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J412,AC$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J412,AD$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J412,AE$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J412,AF$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J412,AG$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J412,AH$10)*$H412","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F412-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J412,AI$10)*$H412","v":0},""]
[null,"Line locates",null,{"$f":"Classification!DB413","v":0},null,null,{"$f":"IF(F413<>0,OFFSET('Allocation Factors'!$A$13,$F413,1),0)","v":0},0,"SERVREPLCOSTS",{"$f":"MATCH(I413,'Allocation Factors'!$A$13:$A$501,0)","v":229},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J413,K$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J413,L$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J413,M$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J413,N$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J413,O$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J413,P$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J413,Q$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J413,R$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J413,S$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J413,T$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J413,U$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J413,V$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J413,W$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J413,X$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J413,Y$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J413,Z$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J413,AA$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J413,AB$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J413,AC$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J413,AD$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J413,AE$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J413,AF$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J413,AG$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J413,AH$10)*$H413","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F413-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J413,AI$10)*$H413","v":0},""]
[null,"Direct Purchase Administration Fee",null,{"$f":"Classification!DB414","v":0},null,null,{"$f":"IF(F414<>0,OFFSET('Allocation Factors'!$A$13,$F414,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"Classification!DB415","v":0},null,null,{"$f":"IF(F415<>0,OFFSET('Allocation Factors'!$A$13,$F415,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"Classification!DB416","v":0},null,null,{"$f":"IF(F416<>0,OFFSET('Allocation Factors'!$A$13,$F416,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other S&T Revenue: Redirects & Name Chgs",null,{"$f":"Classification!DB417","v":0},null,null,{"$f":"IF(F417<>0,OFFSET('Allocation Factors'!$A$13,$F417,1),0)","v":0},0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Other Operating Revenue",null,{"$f":"Classification!DB418","v":3028.0000000000005},null,null,{"$f":"IF(F418<>0,OFFSET('Allocation Factors'!$A$13,$F418,1),0)","v":0},3028.0000000000005,"AVECUST",{"$f":"MATCH(I418,'Allocation Factors'!$A$13:$A$501,0)","v":124},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,K$10)+OFFSET('Allocation Factors'!$A$13,$J418,K$10)*$H418","v":2309.7420874808849},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,L$10)+OFFSET('Allocation Factors'!$A$13,$J418,L$10)*$H418","v":14.805519340539471},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,M$10)+OFFSET('Allocation Factors'!$A$13,$J418,M$10)*$H418","v":0.24993663789568904},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,N$10)+OFFSET('Allocation Factors'!$A$13,$J418,N$10)*$H418","v":6.7255677106476328E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,O$10)+OFFSET('Allocation Factors'!$A$13,$J418,O$10)*$H418","v":0.24430170278676808},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,P$10)+OFFSET('Allocation Factors'!$A$13,$J418,P$10)*$H418","v":4.3625304069065726E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,Q$10)+OFFSET('Allocation Factors'!$A$13,$J418,Q$10)*$H418","v":4.3625304069065726E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,R$10)+OFFSET('Allocation Factors'!$A$13,$J418,R$10)*$H418","v":6.5437956103598588E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,S$10)+OFFSET('Allocation Factors'!$A$13,$J418,S$10)*$H418","v":3.8172141060432512E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,T$10)+OFFSET('Allocation Factors'!$A$13,$J418,T$10)*$H418","v":6.9800486510505161E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,U$10)+OFFSET('Allocation Factors'!$A$13,$J418,U$10)*$H418","v":1.5268856424173005E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,V$10)+OFFSET('Allocation Factors'!$A$13,$J418,V$10)*$H418","v":1.0906326017266432E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,W$10)+OFFSET('Allocation Factors'!$A$13,$J418,W$10)*$H418","v":3.2718978051799297E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,X$10)+OFFSET('Allocation Factors'!$A$13,$J418,X$10)*$H418","v":2.1812652034532863E-3},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,Y$10)+OFFSET('Allocation Factors'!$A$13,$J418,Y$10)*$H418","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,Z$10)+OFFSET('Allocation Factors'!$A$13,$J418,Z$10)*$H418","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AA$10)+OFFSET('Allocation Factors'!$A$13,$J418,AA$10)*$H418","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AB$10)+OFFSET('Allocation Factors'!$A$13,$J418,AB$10)*$H418","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AC$10)+OFFSET('Allocation Factors'!$A$13,$J418,AC$10)*$H418","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AD$10)+OFFSET('Allocation Factors'!$A$13,$J418,AD$10)*$H418","v":0},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AE$10)+OFFSET('Allocation Factors'!$A$13,$J418,AE$10)*$H418","v":697.9561501821745},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AF$10)+OFFSET('Allocation Factors'!$A$13,$J418,AF$10)*$H418","v":4.4768650579875819},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AG$10)+OFFSET('Allocation Factors'!$A$13,$J418,AG$10)*$H418","v":0.1356019868146793},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AH$10)+OFFSET('Allocation Factors'!$A$13,$J418,AH$10)*$H418","v":3.8899229461583598E-2},{"$f":"OFFSET('Allocation Factors'!$A$13,$F418-1,AI$10)+OFFSET('Allocation Factors'!$A$13,$J418,AI$10)*$H418","v":0.13342072161122601},{"$f":"IF(ABS(SUM(K418:AI418)-D418)>1,\"*****\",\"\")","v":""}]
[null,"ABC Revenue",null,{"$f":"Classification!DB419","v":0},null,null,{"$f":"IF(F419<>0,OFFSET('Allocation Factors'!$A$13,$F419,1),0)","v":0},0,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,""]
[null,"Subtotal",null,{"$f":"SUM(D404:D419)","v":16744.870566849288},null,null,{"$f":"SUM(G404:G419)","v":1699.2942620435713},{"$f":"SUM(H404:H419)","v":15045.576304805716},null,null,{"$f":"SUM(K404:K419)","v":12698.667710060145},81.398858945949513,1.3741197904345013,0.36976314360782941,1.3431396351592506,2.3984636342129474E-2,2.3984636342129474E-2,3.5976954513194215E-2,{"$f":"SUM(S404:S419)","v":2.0986556799363291E-2},0.38375418147407159,8.3946227197453163E-2,{"$f":"SUM(V404:V419)","v":5.9961590855323682E-2},0.17988477256597107,1.1992318171064737E-2,0,0,0,0,0,{"$f":"SUM(AD404:AD419)","v":0},{"$f":"SUM(AE404:AE419)","v":3933.9237785970622},25.233169591801467,0.76429999250817715,0.21924959570609903,0.75200562265549864,""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Subtotal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["TOTAL OPERATING REVENUES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["NET INCOME",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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["RATE OF RETURN ON RATE BASE",null,null,{"$f":"+DISTROR","v":7.319527129602392E-2},null,null,null,null,null,null,{"$f":"+$D443","v":7.319527129602392E-2},{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,{"$f":"+$D443","v":7.319527129602392E-2},7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,7.319527129602392E-2,"*****"]
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["RATE BASE",null,null,{"$f":"D197","v":1431550.9071571312},null,null,null,null,null,null,{"$f":"K197","v":908565.10409193498},27995.020494876764,4590.3897773129993,112.70973697564639,4961.8705399479768,3452.2516140256766,472.74915970936985,187.11823923039935,35.199196182604062,2498.1588100082413,720.45635364123541,{"$f":"V197","v":24223.493583968982},5363.9953361979778,719.01919195962921,0,0,0,0,0,{"$f":"AD197","v":0},410923.22234365874,24158.528449572841,7144.4410671928517,2108.0905529925508,3319.088617741977,""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":104782.75702343538},null,null,null,null,null,null,{"$f":"+K443*K445","v":66502.66928410939},2049.1031200602547,335.99482510491981,8.2498197756359364,363.18546030724087,252.68849347074587,34.60300299989467,13.696170284903387,{"$f":"+S443*S445","v":2.5764147139876736},182.85341183910549,52.733998261714376,{"$f":"+V443*V445","v":1773.0451846161045},392.61909386361805,52.628804822532963,0,0,0,0,0,{"$f":"+AD443*AD445","v":0},{"$f":"+AE443*AE445","v":30077.636741280461},1768.2900439791963,522.9393021716354,154.30225994287485,242.94159183116903,""]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":0},null,null,null,null,null,null,{"$f":"+K235","v":0},{"$f":"+L235","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V235","v":0},0,0,0,0,0,{"$f":"+AB235","v":0},0,{"$f":"+AD235","v":0},0,0,0,0,0,""]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":0},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,{"$f":"+AB247","v":0},0,{"$f":"+AD247","v":0},0,0,0,0,0,""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":0},null,null,null,null,null,null,{"$f":"+K270","v":0},{"$f":"+L270","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V270","v":0},0,0,0,0,0,{"$f":"+AB270","v":0},0,{"$f":"+AD270","v":0},0,0,0,0,0,""]
["TRANSMISSION",null,null,{"$f":"+D287","v":0},null,null,null,null,null,null,{"$f":"+K287","v":0},{"$f":"+L287","v":0},0,0,0,0,0,0,0,0,0,{"$f":"+V287","v":0},0,0,0,0,0,{"$f":"+AB287","v":0},0,{"$f":"+AD287","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":29394.611154041759},null,null,null,null,null,null,{"$f":"+K322","v":27808.077429767061},{"$f":"+L322","v":766.3365667597833},71.29879800760142,0.83625660506510469,77.796504000897798,61.665803906182504,8.1791730962710218,2.4917843852094261,0.38197002318580803,40.66682552667811,10.605715590820679,{"$f":"+V322","v":440.36419955273419},96.199674183947096,9.7104526363215005,0,0,0,{"$f":"+AB322","v":0},0,{"$f":"+AD322","v":0},0,0,0,0,0,""]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":13103.087897797624},null,null,null,null,null,null,{"$f":"+K357","v":0},0,0,0,0,0,0,0,{"$f":"+S357","v":0},0,0,{"$f":"+V357","v":0},0,0,0,0,0,0,0,{"$f":"+AD357","v":0},{"$f":"+AE357","v":12877.566812037156},206.17564126173397,8.5193043660310703,2.443875515188537,8.3822646175158262,""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":16421.472455094306},null,null,null,null,null,null,{"$f":"+K364","v":10447.451538581661},{"$f":"+L364","v":315.92044512241392},49.219721667781336,0.59397626850490948,53.741502266260511,40.368298104205792,5.3994380461129978,1.9275267349971801,0.29364755352196031,27.534153562367582,7.5826913445087296,{"$f":"+V364","v":285.07447873299589},62.076561999031668,7.5115476188604609,0,0,0,{"$f":"+AB364","v":0},0,{"$f":"+AD364","v":0},4725.0426236563917,262.27201175634997,75.263576924354936,21.72566325504593,32.473051898942693,""]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":6700.7729442475302},null,null,null,null,null,null,{"$f":"+K374","v":2110.1231087201159},{"$f":"+L374","v":853.51192256665672},597.15087367449928,144.60091846934381,525.25306600756232,9.3795190358493272,24.325167930590535,18.619708703503061,19.952835588541639,254.6918468367777,107.55656109917871,{"$f":"+V374","v":53.340095379105747},279.5854772952469,53.77323623450102,0,0,0,{"$f":"+AB374","v":0},0,{"$f":"+AD374","v":0},634.63298863679609,80.725277867763992,323.9289559695892,215.6539433065372,393.96744092537074,""]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":53617.630250253358},null,null,null,null,null,null,{"$f":"+K385","v":40037.872052093131},{"$f":"+L385","v":544.01646147766508},120.8572845109602,18.300190513768989,117.14541656974517,3.7576894137009909,1.1490726867113437,2.7849480915200391,1.7240112182521572,21.903380512823031,4.3721104688557944,{"$f":"+V385","v":46.980012831792308},9.3634281487539823,1.3261486899685511,0,0,0,{"$f":"+AB385","v":0},0,{"$f":"+AD385","v":0},12263.412159503971,245.47297032589222,64.244834201732772,19.339424534432837,93.608654459684175,""]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":94078.575909932115},null,null,null,null,null,null,{"$f":"+K395","v":63158.416003748505},{"$f":"+L395","v":2025.0714011566122},703.12831398160085,139.99468684679215,646.63540949819389,92.689615610037208,33.044378882489504,22.363987492670894,19.234657403848697,293.4632378550242,112.44493893216398,{"$f":"+V395","v":658.26089414255682},377.83341660159579,64.091327953803145,0,0,0,{"$f":"+AB395","v":0},0,{"$f":"+AD395","v":0},24049.363080294701,623.23744732251362,395.52491045337757,221.92946532096778,441.84873643462629,""]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":213316.1506113667},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":143561.94013291047},4504.8567970831309,1541.654991842443,304.326028703475,1420.5718983426596,207.86092606997582,72.097230642175404,48.187955407900603,{"$f":"SUM(S450:S459)","v":41.587121787350263},638.25944429367064,242.56201743552791,{"$f":"SUM(V450:V459)","v":1484.019680639185},825.05855822857552,136.41271313345467,0,0,0,0,0,{"$f":"SUM(AD450:AD459)","v":0},{"$f":"SUM(AE450:AE459)","v":54550.017664129016},1417.8833485342539,867.4815819150856,481.09237193217228,970.28014833613975,""]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":86206.741935082595},null,null,null,null,null,null,{"$f":"+K219","v":54662.877302616638},{"$f":"+L219","v":1755.4953734334274},316.92560710519001,14.72993162991788,336.46549201836478,201.09317652215822,28.975940217025279,13.74696646900807,3.3691251550467745,164.17849667586617,51.272182164505182,{"$f":"+V219","v":1391.4765690847996},320.05126975629344,51.634863872473957,0,0,0,{"$f":"+AB219","v":0},0,{"$f":"+AD219","v":0},24736.183337151288,1391.2834978898002,420.6541371308349,130.06565441997174,216.26301177000329,""]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-3597.3537251932794},null,null,null,null,null,null,{"$f":"+K207","v":-3321.845615149562},{"$f":"+L207","v":-102.33856953638299},-16.629847796799691,-0.35828390734899113,-18.021792641752178,-12.685328217208522,-1.7289279092438774,-0.68063483004160952,-0.12192889220766871,-9.0879034953495754,-2.6099224719772058,{"$f":"+V207","v":-89.004643954643512},-19.615769392354117,-2.6245569984075083,0,0,0,{"$f":"+AB207","v":0},0,{"$f":"+AD207","v":0},0,0,0,0,0,""]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,{"$f":"+AA203","v":0},0,0,{"$f":"+AD203","v":0},0,0,0,0,0,""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":18676.722063904035},null,null,null,null,null,null,12553.655277830043,297.13774615121736,37.52390259867596,0.58299912290070299,40.504686431937941,44.689134160258938,5.6949756390074375,6.4134090893297913E-2,4.9787425445064919E-2,24.429739293650002,4.0277124311593182,{"$f":"+V204","v":338.31080527373484},75.524761847321543,0.20634320171624643,0,0,0,0,0,{"$f":"+AD204","v":0},5150.5449464552348,70.559003505169528,14.70828811284988,4.4178507590423761,14.089969573777877,""]
["INCOME TAX",null,null,{"$f":"+D202","v":12157.694078550363},null,null,null,null,null,null,{"$f":"+K202","v":7716.1465448210993},{"$f":"+L202","v":237.75256136392557},38.984680415385775,0.95720696691464391,42.13954514677804,29.318844894489654,4.0149041371166527,1.5891340627193591,0.29893527143146559,21.216046470907585,6.1186003939688112,{"$f":"+V202","v":205.72221569993874},45.554659642367746,6.1063950494162507,0,0,0,{"$f":"+AB202","v":0},0,{"$f":"+AD202","v":0},3489.8366534149177,205.17048804162673,60.675403454324062,17.903324223420242,28.187935079612455,""]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":30834.4161424544},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":20269.801822651141},{"$f":"SUM(L467:L469)","v":534.89030751514292},76.508583014061742,1.5402060898153469,82.644231578715988,74.007979054748589,9.7098797761240903,1.653268153612657,0.34872269687653051,45.645785764557587,10.146312825128129,{"$f":"SUM(V467:V469)","v":544.03302097367362},121.07942148968928,6.3127382511324974,0,0,0,{"$f":"SUM(AB467:AB469)","v":0},0,{"$f":"SUM(AD467:AD469)","v":0},8640.3815998701521,275.72949154679623,75.38369156717394,22.321174982462619,42.27790465339033,""]
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["TOTAL REVENUE REQUIREMENT",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":431542.71198714571},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":281675.44292713812},8742.0070285555721,2254.4541592698151,328.48770229149517,2184.8452896052286,722.96524690041997,143.65712572597556,76.603725485383109,47.75945546105357,1021.8492350778504,354.1045882148984,{"$f":"SUM(V447,V460,V462,V464,V470)","v":5103.5698113591197},1639.1925739458222,244.36456308118659,0,0,{"$f":"SUM(AA447,AA460,AA462,AA464,AA470)","v":0},0,0,{"$f":"SUM(AD447,AD460,AD462,AD464,AD470)","v":0},118004.21934243091,4853.1863819500468,1886.4587127847296,787.78146127748153,1471.7626565907024,""]

{"sheet":"Total","index":29,"n_rows":483,"n_cols":49,"rows_kept":483,"cut":false,"hidden":false,"merged":[[7,36,7,39],[2,0,2,1],[3,0,3,1],[4,0,4,1]]}
["UNION GAS LIMITED",null,null,null,null,null,null,null,null,null,null,null,"UNION GAS",null,null,null,null,null,null,null,null,null,null,null,null,"UNION GAS",null,null,null,null,null,null,null,"UNION GAS"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Fully Allocated Cost of Service Study For Calendar Year 2007",null,null,null,null,null,null,null,null,null,null,null,null,"Fully Allocated Cost of Service Study For Calendar Year 2007",null,null,null,null,null,null,null,"Fully Allocated Cost of Service Study For Calendar Year 2007"]
["2013 Cost Allocation Study"]
["Total"]
["Cost Allocation Study Directive",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special","Special",null,null,"Storage &","Storage &","Storage &","Storage &","Wholesale ",null,null,null,"Dawn-","Local",null,"Small","Large",null,"Large Volume","Large"]
["($000's)",null,null,null,"Direct",null,"Total","Balance ",null,null,null,null,null,"Interruptible","Interruptible","Large Volume","Large Volume","Large","Small","Transportation","Transportation","Transportation","Transportation","Storage & ",null,"Firm","Interruptible","Trafalgar","Production","Storage","Volume","Volume","Medium","High Load","Volume"]
[null,"Account","Account","Account","Assignment","Match","Direct","to be","Allocation","Match","Gen. Service","Gen. Service","Firm","Contract-","Contract-","Contract -","Contract -","Wholesale","Wholesale","Service -","Service -","Service -","Service -","Transportation","Excess Utility","Transportation","Trans. Service","Transport","Transportation","Transportation","General","General","Volume","Factor","Interruptible"]
[null,"Description","Code","Dollars","Factor",null,"Assignment","Allocated","Factor",null,"Small Volume","Large Volume","Contract","Firm","Interruptible","Firm","Interruptible","Service","Service","Firm","Interruptible","Firm","Interruptible","Service","Storage Space","Service","& Exchanges","Service","Service","Service","Firm Service","Firm Service","Firm Service","Firm Service","Service","check","Proposed Rates",null,null,null,null,null,null,null,null,"check","check","check Firm","check Int"]
[null,null,null,null,null,null,null,null,null,null,"M1","M2","M4","M5","M5","M7","M7","M9","M10","T1","T1","T2","T2","T3",null,"C1","C1","M12","M13","M16","R01","R10","R20","R100","R25",null,"M1","M2","R01","R10","M4","M5 - F","M5 -I","M7 - F","M7 - I","M1/M2","R01/R10","M4, M5, M7","M5, M7"]
[null,null,null,null,null,null,null,null,null,null,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,null,28,29,30,31,32,33,34,35,36]
["I. GROSS PLANT IN SERVICE"]
[]
["A. PRODUCTION AND GATHERING"]
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[null,"Land Rights","411",{"$f":"SUM('Purchase Production System:Distribution Customer'!D15)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H15)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI15)","v":0},{"$f":"IF(ABS(SUM(K15:AI15)-D15)>1,\"*****\",\"\")","v":""},{"$f":"SUM('Purchase Production System:Distribution Customer'!AK15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR15)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS15)","v":0},"","","",""]
[null,"Wells and Lines","406/7/8/415",{"$f":"SUM('Purchase Production System:Distribution Customer'!D16)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H16)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI16)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR16)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS16)","v":0},"","","",""]
[null,"Comp., Meas., & Reg. Equipment","412/13/16/17",{"$f":"SUM('Purchase Production System:Distribution Customer'!D17)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H17)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI17)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR17)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS17)","v":0},"","","",""]
[null,"Other ","419",{"$f":"SUM('Purchase Production System:Distribution Customer'!D18)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H18)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI18)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR18)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS18)","v":0},"","","",""]
[null,"Subtotal",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D19)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H19)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI19)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR19)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS19)","v":0},"","","",""]
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["B. LOCAL STORAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
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["II. ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
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["IV. ACCUMULATED DEFERRED TAXES",null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D195)","v":-69686.080000000031},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H195)","v":-69686.080000000031},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K195)","v":-27440.864790901698},{"$f":"SUM('Purchase Production System:Distribution Customer'!L195)","v":-4570.6436037705307},{"$f":"SUM('Purchase Production System:Distribution Customer'!M195)","v":-1230.2972991515578},{"$f":"SUM('Purchase Production System:Distribution Customer'!N195)","v":-18.011211620288247},{"$f":"SUM('Purchase Production System:Distribution Customer'!O195)","v":-676.2704230265814},{"$f":"SUM('Purchase Production System:Distribution Customer'!P195)","v":-431.82919039615143},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q195)","v":-7.9907927459145851},{"$f":"SUM('Purchase Production System:Distribution Customer'!R195)","v":-90.339754903572711},{"$f":"SUM('Purchase Production System:Distribution Customer'!S195)","v":-3.9929069748407962},{"$f":"SUM('Purchase Production System:Distribution Customer'!T195)","v":-953.97682246910779},{"$f":"SUM('Purchase Production System:Distribution Customer'!U195)","v":-32.073105090956162},{"$f":"SUM('Purchase Production System:Distribution Customer'!V195)","v":-4696.4241829653165},{"$f":"SUM('Purchase Production System:Distribution Customer'!W195)","v":-205.22636692685995},{"$f":"SUM('Purchase Production System:Distribution Customer'!X195)","v":-766.92824225485356},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y195)","v":-788.25897618479985},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z195)","v":-136.17513501873987},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA195)","v":-10.442972842683698},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB195)","v":-24645.44362548905},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC195)","v":-15.343597278313222},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD195)","v":-29.10980133679282},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE195)","v":-2196.6756166390815},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF195)","v":-575.17088861077264},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG195)","v":-153.7775099295869},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH195)","v":-10.813183471983798},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI195)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR195)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS195)","v":0},"*****","*****","*****","*****"]
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["TOTAL RATE BASE",null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D197)","v":3712733.8026127415},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G197)","v":13185.408559408779},{"$f":"SUM('Purchase Production System:Distribution Customer'!H197)","v":3699548.3940533325},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K197)","v":1441159.4400405877},{"$f":"SUM('Purchase Production System:Distribution Customer'!L197)","v":218197.06000339525},{"$f":"SUM('Purchase Production System:Distribution Customer'!M197)","v":54282.019061681924},{"$f":"SUM('Purchase Production System:Distribution Customer'!N197)","v":889.71966880330456},{"$f":"SUM('Purchase Production System:Distribution Customer'!O197)","v":45143.690990195173},{"$f":"SUM('Purchase Production System:Distribution Customer'!P197)","v":18421.462413893954},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q197)","v":481.44102445790156},{"$f":"SUM('Purchase Production System:Distribution Customer'!R197)","v":3583.2018097372779},{"$f":"SUM('Purchase Production System:Distribution Customer'!S197)","v":137.67241793900712},{"$f":"SUM('Purchase Production System:Distribution Customer'!T197)","v":35714.822335063902},{"$f":"SUM('Purchase Production System:Distribution Customer'!U197)","v":1929.5613437443669},{"$f":"SUM('Purchase Production System:Distribution Customer'!V197)","v":154209.62260773982},{"$f":"SUM('Purchase Production System:Distribution Customer'!W197)","v":12167.865041148129},{"$f":"SUM('Purchase Production System:Distribution Customer'!X197)","v":21975.917666480997},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y197)","v":21462.725513025827},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z197)","v":5512.9146092157935},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA197)","v":1381.0733453378041},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB197)","v":765893.13624700462},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC197)","v":520.97678917023563},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD197)","v":947.04896699348069},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE197)","v":659800.29893860384},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF197)","v":101688.2375654888},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG197)","v":72026.961111354627},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH197)","v":55495.107023813114},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI197)","v":19711.826077864825},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR197)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS197)","v":0},"*****","*****","*****","*****"]
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["V. RETURN AND TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
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["VIII. OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
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["A. COST OF GAS AND PRODUCTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
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[null,"Load Balancing",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D225)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H225)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI225)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR225)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS225)","v":0},"","","",""]
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[null,"Heating Protection Plan",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D409)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H409)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI409)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR409)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS409)","v":0},"","","",""]
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[null,"NGV Revenue",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D412)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H412)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI412)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR412)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS412)","v":0},"","","",""]
[null,"Line locates",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D413)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H413)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI413)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR413)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS413)","v":0},"","","",""]
[null,"Direct Purchase Administration Fee",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D414)","v":1308.16056},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H414)","v":1308.16056},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K414)","v":954.51622508733874},{"$f":"SUM('Purchase Production System:Distribution Customer'!L414)","v":14.935543043639322},{"$f":"SUM('Purchase Production System:Distribution Customer'!M414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE414)","v":334.011923923518},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF414)","v":4.6968679455038806},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI414)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR414)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS414)","v":0},"*****","*****","",""]
[null,"Other S&T Revenue: M13 Trans, Balancing, Name Chgs",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D415)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H415)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI415)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR415)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS415)","v":0},"","","",""]
[null,"Other S&T Revenue: Loan Gas",null,{"$f":"SUM('Purchase Production System:Distribution Customer'!D416)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!G416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!H416)","v":0},null,null,{"$f":"SUM('Purchase Production System:Distribution Customer'!K416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!L416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!M416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!N416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!O416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!P416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Q416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!R416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!S416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!T416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!U416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!V416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!W416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!X416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Y416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!Z416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AA416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AB416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AC416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AD416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AE416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AF416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AG416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AH416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AI416)","v":0},"",{"$f":"SUM('Purchase Production System:Distribution Customer'!AK416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AL416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AM416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AN416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AO416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AP416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AQ416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AR416)","v":0},{"$f":"SUM('Purchase Production System:Distribution Customer'!AS416)","v":0},"","","",""]
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["X. REVENUE FROM RATES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
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["REVENUE REQUIREMENT SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
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["RETURN ON RATE BASE",null,null,{"$f":"+D443*D445","v":271754.55793215812},null,null,null,null,null,null,{"$f":"+K443*K445","v":105486.05619459673},{"$f":"+L443*L445","v":15970.993002943325},{"$f":"+M443*M445","v":3973.1871117157502},{"$f":"+N443*N445","v":65.123272535466427},3304.3047093312066,1348.3639390544756,35.239206398231794,262.27342857212392,10.076969981025217,2614.1561101042967,141.23476603768941,{"$f":"+V443*V445","v":11287.41516323098},890.63018278024254,1608.5332555771615,1570.9700166780196,403.51928045336371,101.08803819170789,56059.755891362111,38.133037422246851,69.319506069707018,48294.261882008788,7443.0981362204839,5272.0329591737664,4061.9794142098835,1442.812457509355,"",{"$f":"+AK443*AK445","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
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["OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
["TOTAL COST OF GAS",null,null,{"$f":"+D235","v":707859.75988075626},null,null,null,null,null,null,{"$f":"+K235","v":415029.24278723879},{"$f":"+L235","v":69368.930961941282},{"$f":"+M235","v":3289.27878313356},{"$f":"+N235","v":50.266456019287716},2776.6388050549053,72.233234669840272,2.1610903654423521,28.980734686662128,8.8311119391038329,229.15048877098226,20.211214989533048,{"$f":"+V235","v":1864.3302681280375},43.144675999924601,128.053567331968,346.01238108981835,437.16711359678243,1308.5247435271074,5243.8128985424646,43.741694277174716,122.17622244010285,147085.83877363073,43177.756716259726,10833.482065550841,73.938114939170717,6275.8549766331971,"",{"$f":"+AK235","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["LOCAL STORAGE",null,null,{"$f":"+D247","v":1519.5051911625515},null,null,null,null,null,null,{"$f":"+K247","v":0},{"$f":"+L247","v":0},{"$f":"+M247","v":0},{"$f":"+N247","v":0},0,0,0,0,0,0,0,{"$f":"+V247","v":0},0,0,0,0,0,0,0,0,1136.7656714570246,297.60057303637888,79.541980035669852,5.5969666334779404,0,"",{"$f":"+AK247","v":0},0,0,0,0,0,0,0,0,"","*****","",""]
["UNDERGROUND STORAGE",null,null,{"$f":"+D270","v":22807.693350488516},null,null,null,null,null,null,{"$f":"+K270","v":3539.2219487780603},{"$f":"+L270","v":1194.6490981494128},{"$f":"+M270","v":337.07498879737125},{"$f":"+N270","v":7.7293891014542702},259.11862595711364,125.11185083863542,1.7157066833788159,44.45557223714485,0.97827465732213392,259.04326138924756,4.9690723151334977,{"$f":"+V270","v":1284.8017200568895},9.3764576733313891,322.15973148100875,1853.8745852556942,294.08206813221943,1476.7683151228741,8801.4791359914725,0.30316225938320118,61.272743427322979,2104.5924931558807,616.90675477665081,199.35844040948047,8.6499538420310955,0,"",{"$f":"+AK270","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["TRANSMISSION",null,null,{"$f":"+D287","v":30241.948047852129},null,null,null,null,null,null,{"$f":"+K287","v":2836.1012828298758},{"$f":"+L287","v":956.04185121608066},{"$f":"+M287","v":314.26771895827193},{"$f":"+N287","v":5.204261613795234},20.191508868589509,117.67803680995871,0,40.420097178367485,1.0678740558755142,260.05550369947264,2.8275697186939817,{"$f":"+V287","v":1845.5749091212335},3.2116686973280903,266.48180106330221,0,125.4666096663787,2510.6921666095859,20086.39464567259,98.22900468677949,80.255535649334035,493.28360542808531,136.17862451452862,40.077839750550964,2.2459320434506407,0,"",{"$f":"+AK287","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["DISTRIBUTION (Southern Ontario)",null,null,{"$f":"+D322","v":39245.863496501959},null,null,null,null,null,null,{"$f":"+K322","v":33545.537208260415},{"$f":"+L322","v":2693.9045823222732},{"$f":"+M322","v":616.05352318761425},{"$f":"+N322","v":10.955983132597812},827.75249351431694,178.53593355795283,8.1791730962710218,2.4917843852094261,0.38197002318580803,383.37902615476509,38.538186645417497,{"$f":"+V322","v":673.5327228557386},256.91045672988002,9.7104526363215005,0,0,0,0,0,0,0,0,0,0,0,"",{"$f":"+AK322","v":0},0,0,0,0,0,0,0,0,"*****","","*****","*****"]
["DISTRIBUTION (Northern Ontario)",null,null,{"$f":"+D357","v":22097.203366708134},null,null,null,null,null,null,{"$f":"+K357","v":0},{"$f":"+L357","v":0},{"$f":"+M357","v":0},{"$f":"+N357","v":0},0,0,0,0,0,0,0,{"$f":"+V357","v":0},0,0,0,0,0,0,0,0,16868.04168764663,1492.0144182776201,1580.5785374219111,1726.3859219413839,430.1828014205912,"",{"$f":"+AK357","v":0},0,0,0,0,0,0,0,0,"","*****","",""]
["GENERAL OPERATING AND ENGINEERING",null,null,{"$f":"+D364","v":39120.670347486841},null,null,null,null,null,null,{"$f":"+K364","v":16331.311772682791},{"$f":"+L364","v":2073.942851531719},{"$f":"+M364","v":650.2489865838354},{"$f":"+N364","v":45.213628601850161},533.28266231492819,181.89575335599616,8.0360616329633849,35.066621979513265,2.1651575497838045,424.44836645728935,29.931212649398766,{"$f":"+V364","v":1880.1639705377656},150.86297928729024,235.37373749952081,171.54554538752524,42.946863499335755,97.877296510014006,6234.7618867982528,8.978570022703182E-2,9.031765194032003,7233.9345966229212,952.72530282509479,888.53141087315475,595.54789411858462,311.73423729305517,"",{"$f":"+AK364","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["SALES PROMOTION AND MERCHANDISE",null,null,{"$f":"+D374","v":40317.556569629189},null,null,null,null,null,null,{"$f":"+K374","v":13110.2596011516},{"$f":"+L374","v":4774.298873041982},{"$f":"+M374","v":2495.0054808829873},{"$f":"+N374","v":315.51278072828165},3423.5869577570825,891.94828845949144,58.576610082011058,27.019036962586974,22.055059821697199,2071.4626544378666,200.81952265683549,{"$f":"+V374","v":2572.2101884057392},425.33484632090642,56.573012320862325,0,0,0,0,0,0,4725.7809982303233,1278.907050026794,1388.6508877827462,2041.1098343612757,438.44488619812,"",{"$f":"+AK374","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["DISTRIBUTION CUSTOMER ACCOUNTING",null,null,{"$f":"+D385","v":57276.052715300451},null,null,null,null,null,null,{"$f":"+K385","v":41942.056258056815},{"$f":"+L385","v":1356.2121696336044},{"$f":"+M385","v":129.9379268498524},{"$f":"+N385","v":18.422109317481183},124.63734052657411,3.7576894137009909,1.1490726867113437,2.7849480915200391,1.749871150104501,21.903380512823031,4.3721104688557944,{"$f":"+V385","v":46.980012831792308},9.3634281487539823,1.3261486899685511,68.022513146634495,35.245337000505877,70.490674001011755,18.659296059091353,5.1337745771044903,2.3694344202020701,12766.274889160213,437.61190915941029,71.525256240924364,19.339424534432837,116.72774062237029,"",{"$f":"+AK385","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["ADMINISTRATIVE AND GENERAL",null,null,{"$f":"+D395","v":158662.62843074254},null,null,null,null,null,null,{"$f":"+K395","v":80159.077147896329},{"$f":"+L395","v":7513.4657084330229},{"$f":"+M395","v":2801.3990635712812},{"$f":"+N395","v":340.61175770835655},2790.381346966496,732.55432788759572,54.541853963057214,107.9234917660018,25.398590445071328,1839.480661004568,196.49437937387685,{"$f":"+V395","v":5019.7687527093203},603.90777892403491,626.66471617866102,596.6764126813282,98.268224423641243,225.03383149999678,14918.181096460523,0.28002293696658542,20.71855849040222,31817.217769840579,2759.3242444495108,2373.0691469393582,2089.0868518811894,953.10269431135077,"",{"$f":"+AK395","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["TOTAL OPERATING EXPENSES",null,null,{"$f":"SUM(D450:D459)","v":1119148.8813966287},null,null,null,null,null,null,{"$f":"SUM(K450:K459)","v":606492.80800689466},89931.446096269385,10633.266471964773,793.91636622310455,10755.589740960006,2303.7151149931715,134.35956850983519,289.14228728700596,62.627909642144125,5488.9233424270142,498.16326881774489,{"$f":"SUM(V450:V459)","v":15187.362544646518},1502.1122917814496,1646.3431672016131,3036.1314375610004,1033.1762163188635,5689.3870272705908,55303.288959524398,147.77744443763552,295.82425962139621,224231.73048517239,51149.025593325707,17454.815565004636,6561.9008942949968,8526.0473364786849,"",{"$f":"SUM(AK450:AK459)","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
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["DEPRECIATION EXPENSE",null,null,{"$f":"+D219","v":195712.32602665332},null,null,null,null,null,null,{"$f":"+K219","v":79061.511760168723},{"$f":"+L219","v":9939.1992366859777},{"$f":"+M219","v":2663.113919161266},{"$f":"+N219","v":63.934152026002629},2265.3176913784864,856.19816550331234,29.861890105591051,128.74543431155612,7.924683092437979,1861.5666808320609,121.99840464328686,{"$f":"+V219","v":7414.0676296419642},715.27909763086404,1003.1959663931592,879.91457546993888,698.80685490266694,38.12674492032766,34151.868257477603,22.214878960106496,50.784873988282072,38958.635292214851,5752.0222208041041,4192.220854887677,3603.2326843544797,1232.5965113579166,"",{"$f":"+AK219","v":0},0,0,0,0,0,0,0,0,{"$f":"IF(ABS(SUM(AK462:AL462)-SUM(K462:L462))>1,\"*****\",\"\")","v":"*****"},{"$f":"IF(ABS(SUM(AE462:AF462)-SUM(AM462:AN462))>1,\"*****\",\"\")","v":"*****"},{"$f":"IF(ABS(SUM(M462+N462+P462)-SUM(AO462+AP462+AR462))>1,\"*****\",\"\")","v":"*****"},{"$f":"IF(ABS(SUM(O462+Q462)-SUM(AQ462+AS462))>1,\"*****\",\"\")","v":"*****"}]
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["ACCUMULATED DEFERRED TAX DRAWDOWN",null,null,{"$f":"+D207","v":-15169.000000000002},null,null,null,null,null,null,{"$f":"+K207","v":-5973.2227442437243},{"$f":"+L207","v":-994.92025990836567},{"$f":"+M207","v":-267.80642175352631},{"$f":"+N207","v":-3.9206118218753638},-147.20796530512567,-93.998930476778398,-1.7394052752397364,-19.66481314679049,-0.86916075493642353,-207.65803471846732,-6.9815511379706514,{"$f":"+V207","v":-1022.2996964587602},-44.672892490344381,-166.94201348050962,-171.58520625277276,-29.642083800656657,-2.2731864821592631,-5364.7261311734464,-3.3399357104709173,-6.3365104835543917,-478.16396658842359,-125.20100440915611,-33.473701607579343,-2.3537725193686052,0,"",{"$f":"+AK207","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
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["TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"","","",""]
["CAPITAL TAX",null,null,{"$f":"+D203","v":0},null,null,null,null,null,null,{"$f":"+K203","v":0},0,0,{"$f":"+N203","v":0},0,0,0,0,0,0,0,{"$f":"+V203","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,"",{"$f":"+AK203","v":0},0,0,0,0,0,0,0,0,"","","",""]
["PROPERTY TAX",null,null,{"$f":"+D204","v":63272},null,null,null,null,null,null,23925.845355002493,4119.1011502872689,1159.0547285576042,{"$f":"+N204","v":20.124592228566197},973.886186133151,353.14729210076172,5.7157609379613881,51.552305444433557,1.7602652812391155,834.96883228419199,38.540658758541532,{"$f":"+V204","v":3355.9488581728997},273.78934269453742,383.38106443637531,127.23069275175462,157.71301312137859,4.5658933847929637,13319.46076858066,1.2743599142489126,32.966954057055858,10074.379481373004,1613.638288932691,1152.6315704395072,958.34639013650371,332.97619498837469,"",{"$f":"+AK204","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["INCOME TAX",null,null,{"$f":"+D202","v":31531.035006570099},null,null,null,null,null,null,{"$f":"+K202","v":12240.191965555394},{"$f":"+L202","v":1853.3772723963052},{"$f":"+M202","v":461.08695697675438},{"$f":"+N202","v":7.5569278762319883},383.39061635281445,156.48780481556491,4.0887213042578736,30.445390738697803,1.1696520677358606,303.35755780492201,16.387133985774241,{"$f":"+V202","v":1309.9324374669877},103.33770180282454,186.73590866019336,182.27591458654607,36.693002339641701,11.729004640150157,6512.3718869658514,4.4244856351880539,8.0429774173934216,5603.81922172942,863.69683283969596,611.72599693051154,471.30353787073409,167.4060978105106,"",{"$f":"+AK202","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
["TOTAL TAXES",null,null,{"$f":"SUM(D467:D469)","v":94803.035006570106},null,null,null,null,null,null,{"$f":"SUM(K467:K469)","v":36166.037320557887},5972.4784226835745,1620.1416855343587,27.681520104798185,1357.2768024859654,509.63509691632663,9.8044822422192617,81.997696183131353,2.9299173489749761,1138.3263900891141,54.927792744315774,{"$f":"SUM(V467:V469)","v":4665.881295639887},377.12704449736196,570.1169730965687,309.50660733830068,194.4060154610203,16.294898024943119,19831.83265554651,5.6988455494369665,41.009931474449282,15678.198703102424,2477.3351217723871,1764.3575673700188,1429.6499280072378,500.38229279888526,"",{"$f":"SUM(AK467:AK469)","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
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["TOTAL REVENUE REQUIREMENT ",null,null,{"$f":"SUM(D447,D460,D462,D464,D470)","v":1666249.8003620105},null,null,null,null,null,null,{"$f":"SUM(K447,K460,K462,K464,K470)","v":821233.19053797424},{"$f":"SUM(L447,L460,L462,L464,L470)","v":120819.1964986739},{"$f":"SUM(M447,M460,M462,M464,M470)","v":18621.902766622625},{"$f":"SUM(N447,N460,N462,N464,N470)","v":946.73469906749642},17535.28097885054,4923.9133859905078,207.52574198063755,742.49403320702686,82.690319309645872,10895.314488734017,809.34268110506628,{"$f":"SUM(V447,V460,V462,V464,V470)","v":37532.426936700591},3440.4757241995735,4661.2473487879925,5624.9374307944863,2300.2662833352579,5842.6235219254104,159982.01963273718,210.4842706589549,450.6020606702802,326684.66239591001,{"$f":"SUM(AF447,AF460,AF462,AF464,AF470)","v":66696.280067713524},28649.953244828517,15654.409148347229,11701.838598144843,"",{"$f":"SUM(AK447,AK460,AK462,AK464,AK470)","v":0},0,0,0,0,0,0,0,0,"*****","*****","*****","*****"]
[]
["TOTAL REVENUE",null,null,{"$f":"+D425+D420","v":2078923.0311268494},null,null,null,null,null,null,{"$f":"+K425+K420","v":902594.64695650444},{"$f":"+L425+L420","v":334337.85228026577},21641.70580056202,1891.3987468931027,5963.4345204466281,6228.1194424850228,116.02576259241901,594.04508131580349,78.02218207898899,50082.151356063252,2816.1271076436847,{"$f":"+V425+V420","v":5.9961590855323682E-2},0.17988477256597107,5489.0961233604648,75919,3546,5638,171466,875,{"$f":"+AD425+AD420","v":534},351498.61075028736,82471.974487878542,21357.091627837148,16714.475428542853,17070.013625728487]
["REVENUE/COST RATIO",null,null,{"$f":"IF(D474=0,0,+D474/D472)","v":1.2476658845961639},null,null,null,null,null,null,{"$f":"IF(K474=0,0,+K474/K472)","v":1.0990722943933036},2.7672577038197352,1.1621640426214666,1.9978128495301486,0.34008206242256284,1.2648718517683992,0.55909094209259291,0.80006714498427234,0.94354675045846215,4.5966687246934672,3.4795237831749839,{"$f":"IF(V474=0,0,+V474/V472)","v":1.597594287106732E-6},5.228485447541452E-5,1.1776024125361482,13.496861242290642,1.5415606556900436,0.96497745898609988,1.0717829440685023,4.1570802286587574,{"$f":"IF(AD474=0,0,+AD474/AD472)","v":1.1850811316878214},1.0759568820047796,1.23653034928108,0.74544944088843246,1.0677167863794812,1.4587462886759257]
[]
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[null,null,null,null,null,null,null,null,"surplus/deficiency data from COS LineOf Bus  V3 >>>",null,20928.601239431999,15609.984268320317,-749.11223138637797,-228.16196286672402,-1075.2663160072734,-1845.5211521895108,-172.27090367627397,-283.36450460755987,20.869497073752314,-4592.3866901350957,-1987.5400431722587,-1986.5400431722601,-1985.5400431722601,-2.5129735164401281E-49,15296.074280955934,-1106.7255193874821,6795.7253833114801,16714.01136174961,462.73782173864703,-274.59200168038893,-42875.742587228247,9777.7028352613779,-3274.031884383443,-4809.6335191750259,1208.0284403290425]
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[]
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{"sheet":"UnitCost","index":30,"n_rows":59,"n_cols":37,"rows_kept":59,"cut":false,"hidden":true,"merged":[]}
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[null,null,null,null,null,null,null,null,null,null,"Fully Allocated Cost of Service Study",null,null,null,null,null,null,null,null,null,null,null,null,"Fully Allocated Cost of Service Study"]
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[]
["PURCHASED PRODUCTION "]
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[null,"NA",null,{"$f":"'Purchase Production Demand'!D475","v":0},null,null,null,null,null,null,{"$f":"'Purchase Production Demand'!K475","v":0},{"$f":"'Purchase Production Demand'!L475","v":0},{"$f":"'Purchase Production Demand'!M475","v":0},{"$f":"'Purchase Production Demand'!N475","v":0},{"$f":"'Purchase Production Demand'!O475","v":0},{"$f":"'Purchase Production Demand'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Purchase Production Demand'!P475","v":0},{"$f":"'Purchase Production Demand'!Q475","v":0},{"$f":"'Purchase Production Demand'!R475","v":0},{"$f":"'Purchase Production Demand'!S475","v":0},{"$f":"'Purchase Production Demand'!T475","v":0},{"$f":"'Purchase Production Demand'!U475","v":0},{"$f":"'Purchase Production Demand'!X475","v":0},{"$f":"'Purchase Production Demand'!Y475","v":0},{"$f":"'Purchase Production Demand'!Z475","v":0},{"$f":"'Purchase Production Demand'!AA475","v":0},{"$f":"'Purchase Production Demand'!AB475","v":0},{"$f":"'Purchase Production Demand'!AC475","v":0},{"$f":"'Purchase Production Demand'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Purchase Production Demand'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Purchase Production Demand'!AD475","v":0},{"$f":"'Purchase Production Demand'!AE475","v":0},{"$f":"'Purchase Production Demand'!AF475","v":0},{"$f":"'Purchase Production Demand'!AG475","v":0},{"$f":"'Purchase Production Demand'!AH475","v":0},{"$f":"'Purchase Production Demand'!AI475","v":0},{"$f":"'Purchase Production Demand'!#REF!","v":{"$error":"#REF!"}}]
[]
["STORAGE DEHYDRATION"]
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[null,"NA"]
[]
["STORAGE EXCLUDING DEHYDRATION"]
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[]
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[]
["DAWN TRAFALGAR EASTERLY"]
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[]
["DAWN TRAFALGAR WESTERLY"]
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[null,"NA"]
[]
["OTHER TRANSMISSION "]
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[]
["OJIBWAY/ST. CLAIR"]
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[null,"NA"]
[]
["DISTRIBUTION"]
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[]
["TOTAL SERVICE"]
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