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{"sheet":"LDC Info","index":0,"n_rows":77,"n_cols":27,"rows_kept":77,"cut":false,"hidden":false,"merged":[[29,0,30,3],[30,4,30,6],[32,0,33,3],[48,0,48,3],[35,0,36,3],[36,4,36,6],[38,0,39,3],[41,0,42,3],[42,4,42,6],[45,0,46,3],[32,8,33,9],[33,4,33,6],[13,4,13,10],[15,4,15,8],[17,4,17,10],[19,4,19,8],[21,4,21,8],[23,4,23,6],[25,4,25,6],[27,4,27,6]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Alectra Utilities Corporation-Brampton Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Alectra Utilities Corporation-Enersource Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Alectra Utilities Corporation-Horizon Utilities Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Alectra Utilities Corporation-PowerStream Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Alectra Utilities Corporation-Guelph Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Bluewater Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Burlington Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Canadian Niagara Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"Centre Wellington Hydro Ltd."]
[null,null,null,"Utility Name   ","Orangeville Hydro Limited",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Chapleau Public Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Cooperative Hydro Embrun Inc."]
[null,null,null,"Assigned EB Number","EB-2023-0045",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"E.L.K. Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"Elexicon Energy Inc.-Whitby Rate Zone"]
[null,null,null,"Name of Contact and Title","Amy Long, CFO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"Elexicon Energy Inc.-Veridian Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Enova Power Corp.-Kitchener-Wilmot Hydro Rate Zone"]
[null,null,null,"Phone Number   ","519-942-8000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"Enova Power Corp.-Waterloo North Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Entegrus Powerlines Inc.-For Entegrus-Main Rate Zone"]
[null,null,null,"Email Address   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Entegrus Powerlines Inc.-For Former St. Thomas Energy Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"ENWIN Utilities Ltd."]
[null,null,null,"Test Year",2024,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"EPCOR Electricity Distribution Ontario Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"ERTH Power Corporation - ERTH Power Main Rate Zone"]
[null,null,null,"Bridge Year",{"$f":"IF(ISBLANK(E24), \"\", E24-1)","v":2023},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"ERTH POWER CORPORATION – GODERICH RATE ZONE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"Essex Powerlines Corporation"]
[null,null,null,"Last Rebasing Year",2014,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Festival Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Fort Frances Power Corporation"]
["Identify the accounting standard used for the test year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"GrandBridge Energy Inc.-Brantford Power Rate Zone "]
[null,null,null,null,"MIFRS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"GrandBridge Energy Inc.-Energy+ Rate Zone "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"Greater Sudbury Hydro Inc."]
[{"$f":"\"Did \"& E14 &\" update its depreciation and capitalization policies?\"","v":"Did Orangeville Hydro Limited update its depreciation and capitalization policies?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Grimsby Power Incorporated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Halton Hills Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"Hearst Power Distribution Co. Ltd."]
["If \"yes\" to cell E34, were the changes in policies reflected in a prior rebasing application?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"Hydro Hawkesbury Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"Hydro One Networks Inc."]
[{"$f":"\"When did \"&E14&\" update its actual depreciation and capitalization policies?\"","v":"When did Orangeville Hydro Limited update its actual depreciation and capitalization policies?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"Hydro One Networks Inc.-Former Orillia Power Distribution Corporation Service Area"]
[null,null,null,null,"2001-01-01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"Hydro One Networks Inc.-Former Peterborough Distribution Inc. Service Area"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"Hydro One Networks Inc.-Former Haldimand County Hydro Inc. Service Area"]
["Identify the year the applicant adopted IFRS for financial reporting purposes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"Hydro One Networks Inc.-Former Norfolk Power Distribution Inc. Service Area"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"Hydro One Networks Inc.-Former Woodstock Hydro Services Inc. Service Area"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"Hydro One Remote Communites Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"Hydro Ottawa Limited"]
[{"$f":"\"Is \" & E14 & \" applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?\"","v":"Is Orangeville Hydro Limited applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"InnPower Corporation"]
[null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"Lakefront Utilities Inc."]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is Orangeville Hydro Limited an embedded distributor?"},null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,"Milton Hydro Distribution Inc."]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"Newmarket-Tay Power Distribution Ltd.-For Former Midland Power Utility Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,"Newmarket-Tay Power Distribution Ltd.-For Newmarket-Tay Power Main Rate Zone"]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"Niagara-on-the-Lake Hydro Inc."]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,"Northern Ontario Wires Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G58)>1, (SUMPRODUCT(--($C$81:$C$1003=$C58),--($A$81:$A$1003=$D58), --($B$81:$B$1003=$B58&\"_TOTAL\"), $L$1:$L$889)), \"\")","v":""},{"$f":"IF(LEN($G58)>1, (SUMPRODUCT(--($C$81:$C$1003=$C58),--($A$81:$A$1003=$D58), --($B$81:$B$1003=$B58&\"_TOTAL\"), $M$1:$M$889)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,56,"Oakville Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,57,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,58,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,59,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,60,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,61,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,62,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,63,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,64,"Synergy North Corporation-Kenora Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,65,"Synergy North Corporation-Thunder Bay Rate Zone "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,66,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,67,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,68,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,69,"Welland Hydro-Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,70,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,71,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,72]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,73]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"",""]

{"sheet":"App.2-A_Requested_Approvals","index":1,"n_rows":44,"n_cols":8,"rows_kept":44,"cut":false,"hidden":false,"merged":[[35,5,35,7],[37,5,37,7],[39,5,39,7],[17,1,17,7],[43,5,43,7],[8,1,8,7],[9,1,9,7],[11,1,11,7],[13,1,13,7],[15,1,15,7],[41,5,41,7],[19,5,19,7],[21,5,21,7],[23,5,23,7],[25,5,25,7],[27,5,27,7],[29,5,29,7],[31,5,31,7],[33,5,33,7]]}
[" ",null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2023-0045"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:","1.3.11"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2023-09-29"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('[1]LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Orangeville Hydro Limited is seeking the following approvals in this application:"}]
[]
[null,1,null,null,null,"Approval to charge distribution rates effective May 1, 2024 to recover a service revenue requirement of $7,321,205 which includes a revenue deficiency of $829,921 as detailed in the Revenue Requirement Workform. The schedule of proposed distribution rates is set out in Exhibit 8. "]
[]
[null,2,null,null,null,"Approval of the Distribution System Plan as outlined in Exhibit 2."]
[]
[null,3,null,null,null,"Approval of revised Low Voltage Rates as proposed and described in Exhibit 8."]
[]
[null,4,null,null,null,"Approval to adjust the Retail Transmission Rates–Network and Connection as detailed in Exhibit 8."]
[]
[null,5,null,null,null,"Approval to continue to charge Wholesale Market (including CBR) and Rural Rate Protection charges approved in the Board Decision and Order in the matter of OHL’s 2023 distribution rates (EB-2022-0056)."]
[]
[null,6,null,null,null,"Approval to continue Standard Supply Charge, the Smart Meter Entity Charge and retail service charges as previously approved by the OEB in EB-2022-0056."]
[]
[null,7,null,null,null,"Approval to continue the specific Service Charges (with the exception of the MicroFIT Monthly Service charge) and Transformer Allowance as previously approved by the OEB and as detailed in Exhibit 8."]
[]
[null,8,null,null,null,"Approval of an updated Microfit monthly service charge as detailed in Exhibit 6."]
[]
[null,9,null,null,null,"Approval of the proposed Loss Factor as detailed in Exhibit 8."]
[]
[null,10,null,null,null,"Approval of Deferral and Variance Account disposition amounts as presented in the 2024 DVA Continuity Schedule and Exhibit 9 in the form of rate riders over one year."]
[]
[null,11,null,null,null,"Approval of a new 1595 Sub-account - Rate Rider for Disposition of Deferral/Variance Accounts (2022) – as detailed in Exhibit 9."]
[]
[null,12,null,null,null,"The Applicant requests that the OEB makes its rate order effective May 1, 2024 in accordance with the Filing Requirements."]
[]
[null,13,null,null,null,"In the event that the OEB is unable to provide a Decision and Order for implementation by the application as of May 1, 2024, the Applicant requests that the OEB declare its current rates interim, effective May 1, 2024, pending the implementation of the OEB Rate Order for the 2024 rate year."]

{"sheet":"App.2-Y_MIFRS Summary Impacts","index":2,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":false,"merged":[[36,0,36,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2023-0045"}]
[null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:",6]
[]
[null,null,null,null,null,null,null,"Date:","2023-09-29"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2024},{"$f":"TestYear","v":2024},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2023",null,null,23340703,23340703,{"$f":"+D18-E18","v":0}]
["Closing NBV 2024",null,null,25121954,25121954,{"$f":"+D19-E19","v":0}]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":24231328.5},{"$f":"(E18+E19)/2","v":24231328.5},{"$f":"+D20-E20","v":0}]
["Working Capital",null,null,2511255,{"$f":"+D21","v":2511255},{"$f":"+D21-E21","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":26742583.5},{"$f":"SUM(E20:E21)","v":26742583.5},{"$f":"+D22-E22","v":0}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,1733078,1733078,0]
[null,null,null,null,null,0]
["OM&A",null,null,4235523,{"$f":"+D26","v":4235523},0]
["Depreciation",null,null,1124239,{"$f":"+D27","v":1124239},0]
["PILs or Income Taxes",null,null,184067,184067,0]
["Property Tax",null,null,44298,44298,0]
["Less: Revenue Offsets",null,null,-402186,-402186,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":6919019},{"$f":"SUM(E24:E34)","v":6919019},{"$f":"SUM(F24:F34)","v":0},"No material differences noted between MIFRS and CGAAP that would cause revenue requirement to differ having considered all potential impacts"]
[]
["1.  Applicants must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly, the applicants must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then the comparison in the above table should be between MIFRS and CGAAP before the change in accounting policies. If the applicant changed capitalization and depreciation policies and reflected these changes in a previous rebasing application, the comparison in the above table should be between MIFRS and CGAAP after the change in accounting policies.  "]

{"sheet":"App.2-YA_IFRS Transition Costs","index":3,"n_rows":34,"n_cols":18,"rows_kept":34,"cut":false,"hidden":false,"merged":[[36,0,37,0],[36,1,37,3],[39,0,42,0],[39,1,42,3],[44,0,45,0],[44,1,45,3],[28,0,28,2],[31,1,31,17],[32,1,32,7],[32,8,32,9],[33,0,34,0],[33,1,33,17],[27,0,27,2],[16,0,16,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[8,0,8,19],[9,0,9,19],[11,0,11,17],[13,0,15,2],[13,13,14,13],[13,14,14,14],[13,15,15,15],[13,16,15,16],[13,17,15,17]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2023-0045"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",15]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2023-01-29"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2023 to April 30, 2024","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2009,2010,2011,2012,2013,2014,2015,"2016 3","To December 31, 2022","2017 3","2018 3"]
["Professional accounting fees",null,null,null,3497.06,36567.54,41844.78,24375,0,3524.31,25000,12000,21842.828482333327,null,null,{"$f":"+'[2]2b. Continuity Schedule'!$BQ$48+'[2]2b. Continuity Schedule'!$BR$48","v":10093.097437500001},{"$f":"SUM(E17:P17)","v":178744.61591983333},"Fees associated with the preparation of position papers and PP&E re-valuation for implementing"]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H18:P18)","v":0}]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Associated staff training and development costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":3497.06},36567.54,41844.78,24375,0,null,{"$f":"SUM(K17:K28)","v":25000},null,21842.828482333327,null,0,null,{"$f":"SUM(Q17:Q28)","v":178744.61591983333}]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[2,"If there were any amounts approved in previous Board approved rates, please state the EB #:"]
[3,"Any forecasted One-time costs past 2015 should be fully explained in the application, since distributors were required to adopt IFRS or an alternative accounting standard by January 1, 2015."]