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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":{"$error":"#REF!"}},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":{"$error":"#REF!"}},{"$f":"BridgeYear -2 & \" Actuals\"","v":{"$error":"#REF!"}},{"$f":"BridgeYear -1 & \" Actuals\"","v":{"$error":"#REF!"}},{"$f":"BridgeYear & \" Bridge Year\"","v":{"$error":"#REF!"}},{"$f":"TestYear & \" Test Year\"","v":{"$error":"#REF!"}},{"$f":"TestYear+1 & \" Year\"","v":{"$error":"#REF!"}},{"$f":"TestYear+2 & \" Year\"","v":{"$error":"#REF!"}},{"$f":"TestYear+3 & \" Year\"","v":{"$error":"#REF!"}},{"$f":"TestYear+4 & \" Year\"","v":{"$error":"#REF!"}}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(C16:C17)","v":0},{"$f":"SUM(D16:D17)","v":0},0,0,0,0,0,0,0,0]
["Number of Customers 2,4"]
["Number of FTEs 3,4"]
["Customers/FTEs",null,{"$f":"IF(C20=0,\"\",C19/C20)","v":""},{"$f":"IF(D20=0,\"\",D19/D20)","v":""},"","","","","","","",""]
["OM&A cost per customer"]
["     O&M per customer",null,{"$f":"IF(C19=0,\"\",C16/C19)","v":""},{"$f":"IF(D19=0,\"\",D16/D19)","v":""},"","","","","","","",""]
["     Admin per customer",null,{"$f":"IF(C19=0,\"\",C17/C19)","v":""},{"$f":"IF(D19=0,\"\",D17/D19)","v":""},"","","","","","","",""]
["     Total OM&A per customer",null,{"$f":"IF(C19=0,\"\",C18/C19)","v":""},{"$f":"IF(D19=0,\"\",D18/D19)","v":""},"","","","","","","",""]
["OM&A cost per FTE"]
["     O&M per FTE",null,{"$f":"IF(C20=0,\"\",C16/C20)","v":""},{"$f":"IF(D20=0,\"\",D16/D20)","v":""},"","","","","","","",""]
["     Admin per FTE",null,{"$f":"IF(C20=0,\"\",C17/C20)","v":""},{"$f":"IF(D20=0,\"\",D17/D20)","v":""},"","","","","","","",""]
["     Total OM&A per FTE",null,{"$f":"IF(C20=0,\"\",C18/C20)","v":""},{"$f":"IF(D20=0,\"\",D18/D20)","v":""},"","","","","","","",""]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[2,"The method of calculating the number of customers must be identified. Should be linked back to Appendix 2-IA"]
[3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[5,"For the test year and in the subsequent four years of the DSP period, the applicant should take into account the system O&M (line X of Appendix 2-AB) in developing its forecasted OM&A. Admin expenses beyond the test year also need to be forecasted (separately)."]

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[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
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[null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2023-0195"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:","2A"]
[null,null,null,null,null,null,null,null,null,null,"Tab:",5]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:",4]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","ORIGINAL"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (past investments or over the future rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in the appropriate section of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (EB-2009-0349, 6-10-2010, p. 15, note 9)"]
["Ensure that OM&A costs below are not included in Recoverable OM&A (App. 2-JA)"]
["There are two scenarios described below.  Separate sets of spreadsheets (2-FA, 2-FB, 2-FC) should be submited for each scenario as required."]
["Scenario 1:  ","Past Investments with No Recovery.  The distributor has made investments in the past (during the IRM Years), but has not received approval for these projects and therefore did not receive"]
[null,"revenue from the IESO under Regulation 330/09 and did not receive ratepayer revenue for the direct benefit portion of the investment."]
[null,"The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's last Cost of Service approval. "]
[null,"The Direct Benefit portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the distributor's ratepayers through a rate rider."]
[null,"The Provincial Recovery portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the IESO through a separate order."]
[]
["Scenario 2:","Investments in the Test Year and Beyond.  Distributor plans to make investments in the Test Year and/or beyond.  These investments should be added to 2-FA in the appropriate year."]
[null,"The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's current application. "]
[]
["Part A",null,"","","","","","Test Year","","","",""]
["REI Investments (Direct Benefit at 6%)",null,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029]
["Project 1"]
["Generation Protection MCS"]
["Capital Costs",null,800073.26000000013,816636.91999999981,142990.50999999998,1600000,2799999.9999999995,2624879.4530915492,2760424.1932664434,2901074.2430740707,3035271.0312387673,3221385.0646603815]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Generation Protection Bus Tie Reactors"]
["Capital Costs",null,0,0,0,2499999.9999999995,2499999.9999999995,3233937.7245481093,3305897.2374448413,3379892.3220280423,3455716.5441048583,7067023.9078472722]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,800073.26000000013,816636.91999999981,142990.50999999998,4099999.9999999995,5299999.9999999991,5858817.1776396586,6066321.4307112843,6280966.5651021134,6490987.5753436256,10288408.972507654]
["Total Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Total Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
[]
["Part B",null,"","","","","","Test Year","","","",""]
["Expansion Investments (Direct Benefit at 17%)",null,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["Total Incremental OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["Total Incremental OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2023-0195"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:","2A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",5]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","ORIGINAL"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables that were approved in your last cost of service test year.  For test year and beyond, enter variables as in the application."]
["Rate Riders related to the direct benefit portion of the renewable investments are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,"2020",null,2020,null,null,2021,null,null,2022,null,null,2023,null,null,2024,null,null,2025,null,null,2026,null,null,2027,2016,null,2028,null,null,2029]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,null,5222036.8952199481,313322.21371319686,4908714.6815067511,5310978.5601290371,318658.71360774222,4992319.8465212947,5412430.8357654,324745.85014592396,5087684.9856194761,5246869.3012199448,314812.15807319665,4932057.1431467477,5827818.4668784793,349669.10801270872,5478149.3588657705,9172833.8827668764,550370.0329660126,8622463.8498008624,14149345.531800034,848960.73190800194,13300384.799892031,20140154.875146575,1208409.2925087945,18931745.582637779,27157535.30803892,1629452.1184823352,25528083.189556584,38558873.089885056,2313532.3853931031,36245340.704491951]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Rebasing Year vs. Test Year",2020,2025]
["Allowance for Working Capital (enter rate)",7.2999999999999995E-2,7.0199999999999999E-2,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Rate Base",null,null,null,313322.21371319686,4908714.6815067511,null,318658.71360774222,4992319.8465212947,null,324745.85014592396,5087684.9856194761,null,314812.15807319665,4932057.1431467477,null,349669.10801270872,5478149.3588657705,null,550370.0329660126,8622463.8498008624,null,848960.73190800194,13300384.799892031,null,1208409.2925087945,18931745.582637779,null,1629452.1184823352,25528083.189556584,null,2313532.3853931031,36245340.704491951]
[]
["Rebasing Year vs. Test Year",2020,2025]
["Deemed ST Debt ",0.04,0.04,null,12532.888548527875,196348.58726027005,null,12746.348544309689,199692.79386085179,null,12989.834005836959,203507.39942477905,null,12592.486322927867,197282.28572586991,null,13986.76432050835,219125.97435463083,null,22014.801318640504,344898.55399203452,null,33958.429276320079,532015.39199568122,null,48336.371700351781,757269.82330551115,null,65178.084739293408,1021123.3275822634,null,92541.295415724133,1449813.628179678]
["Deemed LT Debt ",0.56000000000000005,0.56000000000000005,null,175460.43967939026,2748880.2216437808,null,178448.87962033565,2795699.1140519255,null,181857.67608171745,2849103.5919469069,null,176294.80852099013,2761952.0001621791,null,195814.7004871169,3067763.6409648317,null,308207.21846096707,4828579.7558884835,null,475418.00986848114,7448215.4879395375,null,676709.20380492497,10601777.526277158,null,912493.18635010778,14295726.586151687,null,1295578.1358201378,20297390.794515494]
["Deemed Equity ",0.4,0.4,null,125328.88548527875,1963485.8726027005,null,127463.4854430969,1996927.9386085179,null,129898.34005836959,2035073.9942477904,null,125924.86322927866,1972822.8572586991,null,139867.6432050835,2191259.7435463085,null,220148.01318640506,3448985.5399203449,null,339584.29276320082,5320153.9199568126,null,483363.71700351778,7572698.233055112,null,651780.84739293414,10211233.275822634,null,925412.95415724127,14498136.281796781]
[]
["ST Interest (enter rate)",2.6100000000000002E-2,5.2499999999999998E-2,null,327.10839111657754,5124.6981274930486,null,332.67969700648291,5211.9819197682318,null,339.03466755234467,5311.5431249867333,null,328.66389302841736,5149.0676574452045,null,365.05454876526795,5719.1879306558649,null,1155.7770692286265,18107.174084581813,null,1782.8175370068041,27930.808079773262,null,2537.6595142684682,39756.665723539336,null,3421.849448812904,53608.974698068829,null,4858.4180093255172,76115.215479433085]
["LT Interest (enter rate)",3.7100000000000001E-2,3.9547993430507078E-2,null,6509.5823121053791,101983.45622298427,null,6620.4534339144529,103720.43713132644,null,6746.9197826317177,105701.74326123025,null,6540.5373961287341,102468.41920601684,null,7264.7253880720373,113814.03107979526,null,12188.977050929185,190960.64046455722,null,18801.82833102344,294561.97718603391,null,26762.491146440847,419279.02796090662,null,36087.274539156533,565367.3011134523,null,51237.515604123415,802721.0777979336]
["Return on Equity (enter rate)",8.5199999999999998E-2,9.3600000000000003E-2,null,10678.021043345749,167288.99634575009,null,10859.888959751856,170138.26036944572,null,11067.338572973089,173388.30430991173,null,10728.798347134541,168084.50743844116,null,11916.723201073113,186695.33015014548,null,20605.854034247513,322825.04653654428,null,31785.089802635597,497966.40690795769,null,45242.843911529264,708804.55461395846,null,61006.687315978641,955771.43461699854,null,86618.65250911779,1357025.5559761787]
["Cost of Capital Total",null,null,null,17514.711746567707,274397.15069622739,null,17813.022090672792,279070.6794205404,null,18153.293023157152,284401.59069612873,null,17597.999636291694,275701.99430190318,null,19546.503137910418,306228.54916059662,null,33950.608154405323,531892.86108568334,null,52369.735670665847,820459.19217376481,null,74542.994572238575,1167840.2482984043,null,100515.81130394808,1574747.7104285196,null,142714.58612256672,2235861.8492535455]
[]
["OM&A",null,null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Amortization",null,null,214775.94000000067,12886.55640000004,201889.38360000061,226024.74018181884,13561.48441090913,212463.25577090969,238153.51854545521,14289.211112727313,223864.30743272789,240842.11054545519,14450.526632727311,226391.58391272786,271278.82447893627,16276.729468736175,255002.09501020008,405215.64819624496,24312.938891774698,380902.70930447022,604538.88142696361,36272.332885617812,568266.54854134575,848811.03790005622,50928.662274003371,797882.37562605285,1140151.4627442195,68409.087764653159,1071742.3749795663,1604651.0643957139,96279.063863742835,1508372.000531971]
["Grossed-up PILs",null,null,null,1901.5076219265829,29790.28607684981,null,2202.6345389445073,34507.941110130596,null,2490.7641456023598,39021.971614436959,null,2831.0232290965291,44352.697255845647,null,2968.9893626272742,46514.166681160634,null,3200.5943916646115,50142.645469412149,null,3096.5041173551185,48511.897838563513,null,3322.8102564581177,52057.360684510473,null,3951.5148608200343,61907.066152847161,null,4544.417901043882,71195.880449687538]
[]
["Revenue Requirement",null,null,null,32302.775768494328,506076.82037307776,null,33577.141040526425,526041.87630158069,null,34933.268281486824,547287.86974329362,null,34879.549498115535,546446.27547047671,null,38792.221969273865,607744.81085195742,null,61464.141437844635,962938.21585956565,null,91738.572673638773,1437237.6385536741,null,128794.46710270006,2017779.9846089676,null,172876.41392942128,2708397.1515609333,null,243538.06788735342,3815429.7302352041]
[]
[]
["Provincial Rate Protection",null,null,null,null,506076.82037307776,null,null,526041.87630158069,null,null,547287.86974329362,null,null,546446.27547047671,null,null,607744.81085195742,null,null,962938.21585956565,null,null,1437237.6385536741,null,null,2017779.9846089676,null,null,2708397.1515609333,null,null,3815429.7302352041]
[]
["Monthly Amount Paid by IESO",null,null,null,null,42173.068364423147,null,null,43836.823025131722,null,null,45607.322478607799,null,null,45537.189622539729,null,null,50645.400904329785,null,null,80244.851321630471,null,null,119769.80321280617,null,null,168148.3320507473,null,null,225699.76263007778,null,null,317952.47751960036]
[]
["Note 1: The distributor should follow the regulatory accounting set out in the Accounting Procedure Handbook Guidance FAQs issued in March 2015. Q10 of the APH FAQs states that: “For approved eligible investments as defined under O.Reg. 330/09 under the OEB Act, a variance account will continue to be used for the purpose of recording variances between the revenue requirement based on actual costs of approved eligible investments and the revenue received from the IESO.” The answer for Q10 provides the accounting guidance for this variance account: “Distributors that have included eligible investments to connect qualifying facilities in their DS plans are to establish the variance Account 1533 Renewable Generation Connection Funding Adder Deferral Account, Sub-account Provincial Rate Protection Payment Variances following OEB approval for investments forecast to enter service beyond the test year for purposes of implementing rate protection pursuant to O.Reg. 330/09. The purpose of this variance account is to track the variance between the distributor’s revenue requirement associated with the portion of the actual capital and/or operating costs that are eligible for rate protection, as incurred by the distributor for eligible renewable enabling and expansion investments, and the rate protection payments collected from the IESO.” The answer further provides the journal entries to record the variances. Distributors should follow the instructions in the answer for recording the journal entries in the variance account 1533."]
[]
["Note 2: For the Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2020,null,null,2021,null,null,2022,null,null,2023,null,null,2024,null,null,2025,null,null,2026,null,null,2027,null,null,2028,null,null,2029]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,10678.021043345749,167288.99634575009,null,10859.888959751856,170138.26036944572,null,11067.338572973089,173388.30430991173,null,10728.798347134541,168084.50743844116,null,11916.723201073113,186695.33015014548,null,20605.854034247513,322825.04653654428,null,31785.089802635597,497966.40690795769,null,45242.843911529264,708804.55461395846,null,61006.687315978641,955771.43461699854,null,86618.65250911779,1357025.5559761787]
["Amortization (6% DB and 94% P)",null,null,null,12886.55640000004,201889.38360000061,null,13561.48441090913,212463.25577090969,null,14289.211112727313,223864.30743272789,null,14450.526632727311,226391.58391272786,null,16276.729468736175,255002.09501020008,null,24312.938891774698,380902.70930447022,null,36272.332885617812,568266.54854134575,null,50928.662274003371,797882.37562605285,null,68409.087764653159,1071742.3749795663,null,96279.063863742835,1508372.000531971]
["CCA (6% DB and 94% P)",null,null,null,-18290.584605172058,-286552.49214769556,null,-18312.179460758296,-286890.81155187998,null,-18448.203847897632,-289021.86028372956,null,-17327.241684065819,-271460.11971703114,null,-19958.708588560057,-312686.4345541076,null,-36041.672632159993,-564652.87123717321,null,-59469.005608042047,-931681.08785932534,null,-86955.409813846913,-1362301.4204169351,null,-118455.91310816869,-1855809.3053613096,null,-170293.3874775125,-2667929.7371476959]
["Taxable income",null,null,null,5273.99283817373,82625.887798055133,null,6109.1939099026895,95710.704588475404,null,6908.3458378027717,108230.75145891006,null,7852.0832957960338,123015.97163413791,null,8234.7440812492314,129010.99060623796,null,8877.1202938622228,139074.88460384123,null,8588.4170802113658,134551.86758997804,null,9216.0963716857223,144385.50982307619,null,10959.861972463113,171704.5042352553,null,12604.328895348124,197467.8193604541]
[null,2020,2025]
["Tax Rate  (to be entered)",0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,null,1397.6081021160385,21895.860266484611,null,1618.9363861242127,25363.336715945985,null,1830.7116470177345,28681.149136611166,null,2080.8020733859489,32599.232483046548,null,2182.2071815310464,34187.912510653063,null,2352.4368778734893,36854.844420017929,null,2275.9305262560119,35656.244911344183,null,2442.2655384967165,38262.160103115195,null,2904.3634227027251,45501.69362234266,null,3340.1471572672531,52328.972130520342]
["Gross Up"]
["Income Taxes Payable",null,null,null,1901.5076219265829,29790.28607684981,null,2202.6345389445073,34507.941110130596,null,2490.7641456023598,39021.971614436959,null,2831.0232290965291,44352.697255845647,null,2968.9893626272742,46514.166681160634,null,3200.5943916646115,50142.645469412149,null,3096.5041173551185,48511.897838563513,null,3322.8102564581177,52057.360684510473,null,3951.5148608200343,61907.066152847161,null,4544.417901043882,71195.880449687538]
["Grossed Up PILs",null,null,null,1901.5076219265829,29790.28607684981,null,2202.6345389445073,34507.941110130596,null,2490.7641456023598,39021.971614436959,null,2831.0232290965291,44352.697255845647,null,2968.9893626272742,46514.166681160634,null,3200.5943916646115,50142.645469412149,null,3096.5041173551185,48511.897838563513,null,3322.8102564581177,52057.360684510473,null,3951.5148608200343,61907.066152847161,null,4544.417901043882,71195.880449687538]
[]
[null,null,null,null,null,null,null,null,null,"Test Year"]
[null,null,null,null,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029]
["Net Fixed Assets"]
["Enter applicable amortization in years:",27.5]
["Opening Gross Fixed Assets",null,null,null,5856601.4700000184,5956075.2300000181,6475285.4800000181,6623158.0400000177,6623158.0400000177,8297177.3063414786,13989683.344451994,19259955.134031001,27424651.950472094,35283678.500459969]
["Capital Additions",null,null,null,99473.76,519210.25000000012,147872.55999999997,0,1674019.2663414606,5692506.038110516,5270271.7895790068,8164696.8164410936,7859026.5499878777,17688451.540844332]
["Closing Gross Fixed Assets",null,null,null,5956075.2300000181,6475285.4800000181,6623158.0400000177,6623158.0400000177,8297177.3063414786,13989683.344451994,19259955.134031001,27424651.950472094,35283678.500459969,52972130.041304305]
[]
["Opening Accumulated Amortization",null,null,null,576913.48478007049,791689.42478007113,1017714.16496189,1255867.6835073452,1496709.7940528004,1767988.6185317368,2173204.2667279821,2777743.1481549456,3626554.1860550018,4766705.648799222]
["Current Year Amortization (before additions)",null,null,null,212967.32618181885,216584.55381818247,235464.92654545521,240842.11054545519,240842.11054545519,301715.5384124174,508715.75798007252,700362.00487385457,997260.07092625799,1283042.8545621806]
["Capital Additions Amortization (half year)",null,null,null,1808.613818181818,9440.1863636363651,2688.5919999999996,0,30436.713933481104,103500.10978382756,95823.123446891041,148449.03302620171,142891.39181796141,321608.20983353333]
["Closing Accumulated Amortization",null,null,null,791689.42478007113,1017714.16496189,1255867.6835073452,1496709.7940528004,1767988.6185317368,2173204.2667279821,2777743.1481549456,3626554.1860550018,4766705.648799222,6371356.7131949356]
[]
["Opening Net Fixed Assets",null,null,null,5279687.985219948,5164385.8052199474,5457571.3150381278,5367290.3564926721,5126448.2459472176,6529188.6878097421,11816479.077724012,16482211.985876055,23798097.764417093,30516972.851660747]
["Closing Net Fixed Assets",null,null,null,5164385.8052199474,5457571.3150381278,5367290.3564926721,5126448.2459472176,6529188.6878097421,11816479.077724012,16482211.985876055,23798097.764417093,30516972.851660747,46600773.328109369]
["Average Net Fixed Assets",null,null,null,5222036.8952199481,5310978.5601290371,5412430.8357654,5246869.3012199448,5827818.4668784793,9172833.8827668764,14149345.531800034,20140154.875146575,27157535.30803892,38558873.089885056]
[]
["UCC for PILs Calculation",null,null,null,null,null,null,null,null,"Test Year"]
[null,null,null,null,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029]
[]
["Opening UCC",null,null,null,3760801.5794108459,3555432.2626579781,3769439.5216453397,3609842.0175137124,3321054.6561126155,4662428.7793114083,9754240.273552591,14033361.969664229,20748801.95587454,26633563.28739294]
["Capital Additions",null,null,null,99473.76,519210.25000000012,147872.55999999997,0,1674019.2663414606,5692506.038110516,5270271.7895790068,8164696.8164410936,7859026.5499878777,17688451.540844332]
["UCC Before Half Year Rule",null,null,null,3860275.3394108457,4074642.5126579781,3917312.0816453397,3609842.0175137124,4995073.9224540759,10354934.817421924,15024512.063131597,22198058.786105324,28607828.505862419,44322014.828237273]
["Capital Additions (half year)",null,null,null,49736.88,259605.12500000006,73936.279999999984,0,837009.63317073032,2846253.019055258,2635135.8947895034,4082348.4082205468,3929513.2749939389,8844225.7704221662]
["Reduced UCC",null,null,null,3810538.4594108458,3815037.3876579781,3843375.8016453399,3609842.0175137124,4158064.2892833455,7508681.7983666658,12389376.168342093,18115710.377884775,24678315.230868481,35477789.057815105]
["CCA Rate Class (to be entered)",47]
["CCA Rate  (to be entered)",0.08]
["CCA",null,null,null,304843.07675286767,305202.99101263826,307470.06413162721,288787.36140109698,332645.14314266766,600694.54386933323,991150.09346736746,1449256.830230782,1974265.2184694784,2838223.1246252083]
["Closing UCC",null,null,null,3555432.2626579781,3769439.5216453397,3609842.0175137124,3321054.6561126155,4662428.7793114083,9754240.273552591,14033361.969664229,20748801.95587454,26633563.28739294,41483791.703612067]