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{"sheet":"App 2-JA","index":0,"n_rows":47,"n_cols":41,"rows_kept":47,"cut":false,"hidden":false,"merged":[[46,0,47,13],[8,0,8,13],[9,0,9,13],[11,18,11,19],[39,0,39,50],[40,0,40,50],[41,0,41,50]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2025-0252",2016,"Last Rebasing Year","Column"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,{"$f":"2027","v":2027},2010,"B","ae"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,{"$error":"#REF!"},2011,"D","ah"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,2012,"G","ak"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,null,2013,"J","an"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"M","aq"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,null,2015,"P","at"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"S","aw"]
["Appendix 2-JA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"V","az"]
["Summary of Recoverable OM&A Expenses"]
[null,null,{"$f":"2016","v":2016},{"$f":"2027-10","v":2017},{"$f":"2027-9","v":2018},{"$f":"2027-8","v":2019},{"$f":"2027-7","v":2020},{"$f":"2027-6","v":2021},{"$f":"2027-5","v":2022},{"$f":"2027-4","v":2023},{"$f":"2027-3","v":2024},{"$f":"2027-2","v":2025},{"$f":"2026","v":2026},{"$f":"2027","v":2027},{"$f":"N11+1","v":2028},{"$f":"O11+1","v":2029},2030,2031,null,null,null,{"$f":"C11","v":2016},null,null,{"$f":"D11","v":2017},2018,2019,2020,2021,2022,2023,2024,2025,2026,null,{"$f":"N11","v":2027},null,{"$f":"O11","v":2028},{"$f":"P11","v":2029},2030,2031]
[null,{"$f":"CONCATENATE(C11,\" \",IF($S1=C11,\"Last Rebasing Year \",\"\"),\"OEB Approved\")","v":"2016 Last Rebasing Year OEB Approved"},{"$f":"CONCATENATE(C11,\" \",IF($S1=C11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2016 Last Rebasing Year Actuals"},"2017 Actuals","2018 Actuals","2019 Actuals","2020 Actuals","2021 Actuals","2022 Actuals","2023 Actuals","2024 Actuals",{"$f":"CONCATENATE(L11,\" \",IF($S1=L11,\"Last Rebasing Year \",\"\"),\"Bridge Year\")","v":"2025 Bridge Year"},{"$f":"2026 & \" Bridge Year\"","v":"2026 Bridge Year"},{"$f":"2027 & \" Test Year\"","v":"2027 Test Year"},{"$f":"2027+1 & \" Forecast Year\"","v":"2028 Forecast Year"},{"$f":"2027+2 & \" Forecast Year\"","v":"2029 Forecast Year"},{"$f":"2027+3 & \" Forecast Year\"","v":"2030 Forecast Year"},{"$f":"2027+4 & \" Forecast Year\"","v":"2031 Forecast Year"},null,null,null,{"$f":"CONCATENATE(IF($S1=V11,\"Last Rebasing Year \",\"\"),,V11,\" OEB Approved\")","v":"Last Rebasing Year 2016 OEB Approved"},{"$f":"CONCATENATE(IF($S1=V11,\"Last Rebasing Year \",\"\"),V11,\" Actuals\")","v":"Last Rebasing Year 2016 Actuals"},{"$f":"CONCATENATE(\"Variance \",V11,\" OEB Approved - \",V11,\" Actuals\")","v":"Variance 2016 OEB Approved - 2016 Actuals"},{"$f":"CONCATENATE(IF($S1=Y11,\"Last Rebasing Year \",\"\"),Y11,\" Actuals\")","v":"2017 Actuals"},"2018 Actuals","2019 Actuals","2020 Actuals","2021 Actuals","2022 Actuals","2023 Actuals","2024 Actuals",{"$f":"CONCATENATE(IF($S1=AG11,\"Last Rebasing Year \",\"\"),AG11,\" Bridge Year\")","v":"2025 Bridge Year"},{"$f":"CONCATENATE(AH11,\" Bridge Year\")","v":"2026 Bridge Year"},{"$f":"CONCATENATE(\"Variance \",AH11,\" Bridge vs. \",AH11-1,\" Bridge\")","v":"Variance 2026 Bridge vs. 2025 Bridge"},{"$f":"CONCATENATE(AJ11,\" Test Year\")","v":"2027 Test Year"},{"$f":"CONCATENATE(\"Variance \",AJ11,\" Test vs. \",AJ11-1,\" Bridge\")","v":"Variance 2027 Test vs. 2026 Bridge"}]
["Reporting Basis",null,null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,null,"Operations",{"$f":"B14","v":0},{"$f":"C14","v":{"$error":"#REF!"}},{"$f":"V13-W13","v":{"$error":"#REF!"}},{"$f":"D14","v":53256001.560000002},52729994.239999995,89541387.429999992,84136002.689999998,83214862.070000008,93267998.230000004,87079578.709999993,85996672.030000001,99871514.099999994,100622247.15999998,{"$f":"AH13-AG13","v":750733.05999998748},{"$f":"N14","v":118175455.2},{"$f":"AJ13-AH13","v":17553208.040000021}]
["Operations",null,{"$error":"#REF!"},53256001.560000002,52729994.239999995,89541387.429999992,84136002.689999998,83214862.070000008,93267998.230000004,87079578.709999993,85996672.030000001,99871514.099999994,100622247.15999998,118175455.2,125263498.39000002,130986784.72,134767671.38999999,138409767.81,null,null,"Maintenance ",{"$f":"B15","v":0},{"$f":"C15","v":{"$error":"#REF!"}},{"$error":"#REF!"},27671305.279999997,33232383.629999999,27747271.489999998,26763321.450000003,29945001.18,33583460.43,36374713.479999997,28854345.140000001,21646171.239999998,22050503.800000001,404332.56000000238,{"$f":"N15","v":23095217.640000001},1044713.8399999999]
["Maintenance",null,{"$error":"#REF!"},27671305.279999997,33232383.629999999,27747271.489999998,26763321.450000003,29945001.18,33583460.43,36374713.479999997,28854345.140000001,21646171.239999998,22050503.800000001,23095217.640000001,23735155.050000001,24693466.360000003,25406627.379999999,26160167.280000005,null,null,"Billing and Collecting ",{"$f":"B19","v":0},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"D19","v":44060910.869999997},37645860.690000005,43381817.411778301,64273545.969999991,57378924.850000016,51611529.219999999,48598201.980000004,49176173.740000002,50924582.679999992,55077813.656502664,4153230.9765026718,{"$f":"N19","v":54227802.416432709},-850011.24006995559]
["SubTotal",{"$f":"SUM(B14:B15)","v":0},{"$f":"SUM(C14:C15)","v":{"$error":"#REF!"}},80927306.840000004,85962377.86999999,117288658.91999999,110899324.14,113159863.25,{"$f":"SUM(I14:I15)","v":126851458.66},123454292.19,114851017.17,121517685.33999999,122672750.95999998,{"$f":"SUM(N14:N15)","v":141270672.84},{"$f":"SUM(O14:O15)","v":148998653.44000003},155680251.08000001,160174298.76999998,164569935.09,null,null,"Community Relations ",0,{"$error":"#REF!"},{"$error":"#REF!"},3053878.83,3069045.17,2845057,4445930.7699999996,3230371.1500000004,2562553.08,2228912.77,2210466.04,2212486.7800000003,2285704.87,73218.089999999851,{"$f":"N20","v":2373752.7800000003},88047.910000000149]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C16-B16)/B16), \"\", (C16-B16)/B16)","v":""},{"$f":"IF(ISERROR((D16-HLOOKUP(D11-1,$A$11:C26,6,FALSE))/HLOOKUP(D11-1,$A$11:C26,6,FALSE)), \"\", (D16-HLOOKUP(D11-1,$A$11:C26,6,FALSE))/HLOOKUP(D11-1,$A$11:C26,6,FALSE))","v":""},{"$f":"IF(ISERROR((E16-HLOOKUP(E11-1,$A$11:D26,6,FALSE))/HLOOKUP(E11-1,$A$11:D26,6,FALSE)), \"\", (E16-HLOOKUP(E11-1,$A$11:D26,6,FALSE))/HLOOKUP(E11-1,$A$11:D26,6,FALSE))","v":6.2217207350724509E-2},{"$f":"IF(ISERROR((F16-HLOOKUP(F11-1,$A$11:E26,6,FALSE))/HLOOKUP(F11-1,$A$11:E26,6,FALSE)), \"\", (F16-HLOOKUP(F11-1,$A$11:E26,6,FALSE))/HLOOKUP(F11-1,$A$11:E26,6,FALSE))","v":0.36441850291035932},{"$f":"IF(ISERROR((G16-HLOOKUP(G11-1,$A$11:F26,6,FALSE))/HLOOKUP(G11-1,$A$11:F26,6,FALSE)), \"\", (G16-HLOOKUP(G11-1,$A$11:F26,6,FALSE))/HLOOKUP(G11-1,$A$11:F26,6,FALSE))","v":-5.4475299136619942E-2},{"$f":"IF(ISERROR((H16-HLOOKUP(H11-1,$A$11:G26,6,FALSE))/HLOOKUP(H11-1,$A$11:G26,6,FALSE)), \"\", (H16-HLOOKUP(H11-1,$A$11:G26,6,FALSE))/HLOOKUP(H11-1,$A$11:G26,6,FALSE))","v":2.0383705018312652E-2},{"$f":"IF(ISERROR((I16-HLOOKUP(I11-1,$A$11:H26,6,FALSE))/HLOOKUP(I11-1,$A$11:H26,6,FALSE)), \"\", (I16-HLOOKUP(I11-1,$A$11:H26,6,FALSE))/HLOOKUP(I11-1,$A$11:H26,6,FALSE))","v":0.12099338950022985},{"$f":"IF(ISERROR((J16-HLOOKUP(J11-1,$A$11:I26,6,FALSE))/HLOOKUP(J11-1,$A$11:I26,6,FALSE)), \"\", (J16-HLOOKUP(J11-1,$A$11:I26,6,FALSE))/HLOOKUP(J11-1,$A$11:I26,6,FALSE))","v":-2.6780665400982302E-2},{"$f":"IF(ISERROR((K16-HLOOKUP(K11-1,$A$11:J26,6,FALSE))/HLOOKUP(K11-1,$A$11:J26,6,FALSE)), \"\", (K16-HLOOKUP(K11-1,$A$11:J26,6,FALSE))/HLOOKUP(K11-1,$A$11:J26,6,FALSE))","v":-6.9687937676231521E-2},{"$f":"IF(ISERROR((L16-HLOOKUP(L11-1,$A$11:K26,6,FALSE))/HLOOKUP(L11-1,$A$11:K26,6,FALSE)), \"\", (L16-HLOOKUP(L11-1,$A$11:K26,6,FALSE))/HLOOKUP(L11-1,$A$11:K26,6,FALSE))","v":5.8046226618368807E-2},{"$f":"IF(ISERROR((M16-HLOOKUP(M11-1,$A$11:L26,6,FALSE))/HLOOKUP(M11-1,$A$11:L26,6,FALSE)), \"\", (M16-HLOOKUP(M11-1,$A$11:L26,6,FALSE))/HLOOKUP(M11-1,$A$11:L26,6,FALSE))","v":9.5053293417182699E-3},{"$f":"IF(ISERROR((N16-M16)/M16), \"\", (N16-M16)/M16)","v":0.15160597389769362},{"$f":"IF(ISERROR((O16-N16)/N16), \"\", (O16-N16)/N16)","v":5.4703360893258869E-2},4.4843342444638834E-2,2.8867166251489371E-2,2.7442831676209641E-2,null,null,"Administrative and General ",0,{"$error":"#REF!"},{"$error":"#REF!"},87281606.685162544,105505504.93946227,100983082.49832086,105801265.72733943,100996486.04321624,107591891.65674293,112963516.13037945,125764586.19,136544163.80991188,138756914.5283637,2212750.7184518278,{"$f":"N21","v":157165104.73366386},18408190.205300152]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((N16-C16)/C16), \"\", (N16-C16)/C16)","v":""},null,null,null,null,null,null,"Total OM&A Expenses ",{"$f":"B25","v":0},{"$f":"C25","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"D25","v":215323703.22516254},232182788.66946226,264498615.83009914,285420066.60733944,274765645.29321623,288617432.61674297,287244923.0703795,292002243.13999999,311198918.60991186,318793184.01486635,7594265.404954493,{"$f":"N25","v":355037332.77009654},36244148.755230188]
["Billing and Collecting",null,{"$error":"#REF!"},44060910.869999997,37645860.690000005,43381817.411778301,64273545.969999991,57378924.850000016,51611529.219999999,48598201.980000004,49176173.740000002,50924582.679999992,55077813.656502664,54227802.416432709,56402655.338161364,57407346.090000004,59563041.890000001,61505587.159999996,null,null,"Adjustments for Total non-recoverable items3"]
["Community Relations",null,{"$error":"#REF!"},3053878.83,3069045.17,2845057,4445930.7699999996,3230371.1500000004,2562553.08,2228912.77,2210466.04,2212486.7800000003,2285704.87,2373752.7800000003,2452852.1,2526914.27,2602805.06,2679465.58,null,null,"Total Recoverable OM&A Expenses ",{"$f":"V18-V19","v":0},{"$f":"W18-W19","v":{"$error":"#REF!"}},{"$f":"X18-X19","v":{"$error":"#REF!"}},{"$f":"IF(Y11<=2016, 0, Y18-Y19)","v":215323703.22516254},232182788.66946226,264498615.83009914,285420066.60733944,274765645.29321623,288617432.61674297,287244923.0703795,292002243.13999999,{"$f":"IF(AG11<=2016, 0, AG18-AG19)","v":311198918.60991186},{"$f":"IF(AH11<=2016, 0, AH18-AH19)","v":318793184.01486635},{"$f":"AI18-AI19","v":7594265.404954493},{"$f":"AJ18-AJ19","v":355037332.77009654},{"$f":"AK18-AK19","v":36244148.755230188}]
["Administrative and General",null,{"$error":"#REF!"},87281606.685162544,105505504.93946227,100983082.49832086,105801265.72733943,100996486.04321624,107591891.65674293,112963516.13037945,125764586.19,136544163.80991188,138756914.5283637,157165104.73366386,164092624.54549497,173861570.30790374,181661261.70583093,186354520.42561936,null,null,"Variance from previous year ",null,null,null,{"$f":"IF(Y11<=2017, 0, Y20-U20)","v":0},{"$f":"IF(Z11<=2016, 0, Z20-Y20)","v":16859085.444299728},{"$f":"IF(AA11<=2016, 0, AA20-Z20)","v":32315827.160636872},20921450.777240306,-10654421.314123213,13851787.32352674,-1372509.5463634729,4757320.0696204901,19196675.469911873,7594265.404954493,null,{"$f":"AJ20-AH20","v":36244148.755230188}]
["SubTotal",{"$f":"SUM(B19:B21)","v":0},{"$f":"SUM(C19:C21)","v":{"$error":"#REF!"}},134396396.38516253,146220410.79946229,147209956.91009915,174520742.46733943,161605782.04321626,161765973.95674294,163790630.88037947,177151225.97,{"$f":"SUM(L19:L21)","v":189681233.26991189},{"$f":"SUM(M19:M21)","v":196120433.05486637},{"$f":"SUM(N19:N21)","v":213766659.93009657},{"$f":"SUM(O19:O21)","v":222948131.98365635},{"$f":"SUM(P19:P21)","v":233795830.66790375},243827108.65583092,250539573.16561937,null,null,"Percent change (year over year) ",null,null,null,{"$f":"IF(Y11<=2016, 0, IF(ISERROR(Y21/U20), \"\", Y21/U20))","v":""},{"$f":"IF(Z11<=2016, 0, IF(ISERROR(Z21/Y20), \"\", Z21/Y20))","v":7.8296468023635546E-2},{"$f":"IF(AA11<=2016, 0, IF(ISERROR(AA21/Z20), \"\", AA21/Z20))","v":0.1391826988805876},7.9098526514328582E-2,-3.7328914679221926E-2,5.0413097710031406E-2,-4.7554630845394481E-3,1.6561894354020914E-2,6.5741534254954534E-2,2.4403251267315334E-2,null,{"$f":"IF(ISERROR(AJ21/AH20), \"\", AJ21/AH20)","v":0.11369173047796406}]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C22-B22)/B22), \"\", (C22-B22)/B22)","v":""},{"$f":"IF(ISERROR((D22-HLOOKUP(D11-1,$A$11:C26,12,FALSE))/HLOOKUP(D11-1,$A$11:C26,12,FALSE)), \"\", (D22-HLOOKUP(D11-1,$A$11:C26,12,FALSE))/HLOOKUP(D11-1,$A$11:C26,12,FALSE))","v":""},{"$f":"IF(ISERROR((E22-HLOOKUP(E11-1,$A$11:D26,12,FALSE))/HLOOKUP(E11-1,$A$11:D26,12,FALSE)), \"\", (E22-HLOOKUP(E11-1,$A$11:D26,12,FALSE))/HLOOKUP(E11-1,$A$11:D26,12,FALSE))","v":8.7978656662889038E-2},{"$f":"IF(ISERROR((F22-HLOOKUP(F11-1,$A$11:E26,12,FALSE))/HLOOKUP(F11-1,$A$11:E26,12,FALSE)), \"\", (F22-HLOOKUP(F11-1,$A$11:E26,12,FALSE))/HLOOKUP(F11-1,$A$11:E26,12,FALSE))","v":6.7674964474966383E-3},{"$f":"IF(ISERROR((G22-HLOOKUP(G11-1,$A$11:F26,12,FALSE))/HLOOKUP(G11-1,$A$11:F26,12,FALSE)), \"\", (G22-HLOOKUP(G11-1,$A$11:F26,12,FALSE))/HLOOKUP(G11-1,$A$11:F26,12,FALSE))","v":0.18552267883563694},{"$f":"IF(ISERROR((H22-HLOOKUP(H11-1,$A$11:G26,12,FALSE))/HLOOKUP(H11-1,$A$11:G26,12,FALSE)), \"\", (H22-HLOOKUP(H11-1,$A$11:G26,12,FALSE))/HLOOKUP(H11-1,$A$11:G26,12,FALSE))","v":-7.4002437999827614E-2},{"$f":"IF(ISERROR((I22-HLOOKUP(I11-1,$A$11:H26,12,FALSE))/HLOOKUP(I11-1,$A$11:H26,12,FALSE)), \"\", (I22-HLOOKUP(I11-1,$A$11:H26,12,FALSE))/HLOOKUP(I11-1,$A$11:H26,12,FALSE))","v":9.9125112666974919E-4},{"$f":"IF(ISERROR((J22-HLOOKUP(J11-1,$A$11:I26,12,FALSE))/HLOOKUP(J11-1,$A$11:I26,12,FALSE)), \"\", (J22-HLOOKUP(J11-1,$A$11:I26,12,FALSE))/HLOOKUP(J11-1,$A$11:I26,12,FALSE))","v":1.2515962869780821E-2},{"$f":"IF(ISERROR((K22-HLOOKUP(K11-1,$A$11:J26,12,FALSE))/HLOOKUP(K11-1,$A$11:J26,12,FALSE)), \"\", (K22-HLOOKUP(K11-1,$A$11:J26,12,FALSE))/HLOOKUP(K11-1,$A$11:J26,12,FALSE))","v":8.1571180340456212E-2},{"$f":"IF(ISERROR((L22-HLOOKUP(L11-1,$A$11:K26,12,FALSE))/HLOOKUP(L11-1,$A$11:K26,12,FALSE)), \"\", (L22-HLOOKUP(L11-1,$A$11:K26,12,FALSE))/HLOOKUP(L11-1,$A$11:K26,12,FALSE))","v":7.0730570625764697E-2},{"$f":"IF(ISERROR((M22-HLOOKUP(M11-1,$A$11:L26,12,FALSE))/HLOOKUP(M11-1,$A$11:L26,12,FALSE)), \"\", (M22-HLOOKUP(M11-1,$A$11:L26,12,FALSE))/HLOOKUP(M11-1,$A$11:L26,12,FALSE))","v":3.3947479536848332E-2},{"$f":"IF(ISERROR((N22-M22)/M22), \"\", (N22-M22)/M22)","v":8.9976483328963019E-2},{"$f":"IF(ISERROR((O22-N22)/N22), \"\", (O22-N22)/N22)","v":4.2950907576336725E-2},{"$f":"IF(ISERROR((P22-O22)/O22), \"\", (P22-O22)/O22)","v":4.8655705646560951E-2},4.2906145756620183E-2,2.7529607133484461E-2,null,null,"Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((AJ20-AG20)/AG20), \"\", (AJ20-AG20)/AG20)","v":0.14086942961114904}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((N22-C22)/C22), \"\", (N22-C22)/C22)","v":""},null,null,null,null,null,null,"Simple average of % variance for all years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(AVERAGEIF(AA22:AJ22,\"<>0\")),0,AVERAGEIF(AA22:AJ22,\"<>0\"))","v":4.9667595077271226E-2}]
["Total",{"$f":"SUM(B22,B16)","v":0},{"$f":"SUM(C22,C16)","v":{"$error":"#REF!"}},215323703.22516254,232182788.66946226,264498615.83009914,285420066.60733944,274765645.29321623,{"$f":"SUM(I22,I16)","v":288617432.61674297},{"$f":"SUM(J22,J16)","v":287244923.0703795},292002243.13999999,{"$f":"SUM(L22,L16)","v":311198918.60991186},{"$f":"SUM(M22,M16)","v":318793184.01486635},{"$f":"SUM(N22,N16)","v":355037332.77009654},{"$f":"SUM(O22,O16)","v":371946785.42365634},{"$f":"SUM(P22,P16)","v":389476081.74790376},404001407.4258309,415109508.25561941,null,null,"Compound Annual Growth Rate for all years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((AJ20-Y20)=0, \"\", (AJ20/Y20)^(1/(2027-2017))-1)","v":5.1279554351626455E-2}]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C25-B25)/B25), \"\", (C25-B25)/B25)","v":""},{"$f":"IF(ISERROR((D25-HLOOKUP(D11-1,$A$11:C26,15,FALSE))/HLOOKUP(D11-1,$A$11:C26,15,FALSE)), \"\", (D25-HLOOKUP(D11-1,$A$11:C26,15,FALSE))/HLOOKUP(D11-1,$A$11:C26,15,FALSE))","v":""},{"$f":"IF(ISERROR((E25-HLOOKUP(E11-1,$A$11:D26,15,FALSE))/HLOOKUP(E11-1,$A$11:D26,15,FALSE)), \"\", (E25-HLOOKUP(E11-1,$A$11:D26,15,FALSE))/HLOOKUP(E11-1,$A$11:D26,15,FALSE))","v":7.8296468023635546E-2},{"$f":"IF(ISERROR((F25-HLOOKUP(F11-1,$A$11:E26,15,FALSE))/HLOOKUP(F11-1,$A$11:E26,15,FALSE)), \"\", (F25-HLOOKUP(F11-1,$A$11:E26,15,FALSE))/HLOOKUP(F11-1,$A$11:E26,15,FALSE))","v":0.1391826988805876},{"$f":"IF(ISERROR((G25-HLOOKUP(G11-1,$A$11:F26,15,FALSE))/HLOOKUP(G11-1,$A$11:F26,15,FALSE)), \"\", (G25-HLOOKUP(G11-1,$A$11:F26,15,FALSE))/HLOOKUP(G11-1,$A$11:F26,15,FALSE))","v":7.9098526514328582E-2},{"$f":"IF(ISERROR((H25-HLOOKUP(H11-1,$A$11:G26,15,FALSE))/HLOOKUP(H11-1,$A$11:G26,15,FALSE)), \"\", (H25-HLOOKUP(H11-1,$A$11:G26,15,FALSE))/HLOOKUP(H11-1,$A$11:G26,15,FALSE))","v":-3.7328914679221926E-2},{"$f":"IF(ISERROR((I25-HLOOKUP(I11-1,$A$11:H26,15,FALSE))/HLOOKUP(I11-1,$A$11:H26,15,FALSE)), \"\", (I25-HLOOKUP(I11-1,$A$11:H26,15,FALSE))/HLOOKUP(I11-1,$A$11:H26,15,FALSE))","v":5.0413097710031406E-2},{"$f":"IF(ISERROR((J25-HLOOKUP(J11-1,$A$11:I26,15,FALSE))/HLOOKUP(J11-1,$A$11:I26,15,FALSE)), \"\", (J25-HLOOKUP(J11-1,$A$11:I26,15,FALSE))/HLOOKUP(J11-1,$A$11:I26,15,FALSE))","v":-4.7554630845394481E-3},{"$f":"IF(ISERROR((K25-HLOOKUP(K11-1,$A$11:J26,15,FALSE))/HLOOKUP(K11-1,$A$11:J26,15,FALSE)), \"\", (K25-HLOOKUP(K11-1,$A$11:J26,15,FALSE))/HLOOKUP(K11-1,$A$11:J26,15,FALSE))","v":1.6561894354020914E-2},{"$f":"IF(ISERROR((L25-HLOOKUP(L11-1,$A$11:K26,15,FALSE))/HLOOKUP(L11-1,$A$11:K26,15,FALSE)), \"\", (L25-HLOOKUP(L11-1,$A$11:K26,15,FALSE))/HLOOKUP(L11-1,$A$11:K26,15,FALSE))","v":6.5741534254954534E-2},{"$f":"IF(ISERROR((M25-HLOOKUP(M11-1,$A$11:L26,15,FALSE))/HLOOKUP(M11-1,$A$11:L26,15,FALSE)), \"\", (M25-HLOOKUP(M11-1,$A$11:L26,15,FALSE))/HLOOKUP(M11-1,$A$11:L26,15,FALSE))","v":2.4403251267315334E-2},{"$f":"IF(ISERROR((N25-M25)/M25), \"\", (N25-M25)/M25)","v":0.11369173047796406},{"$f":"IF(ISERROR((O25-N25)/N25), \"\", (O25-N25)/N25)","v":4.7627252383933026E-2},{"$f":"IF(ISERROR((P25-O25)/O25), \"\", (P25-O25)/O25)","v":4.7128506042285405E-2},3.7294525539899384E-2,2.7495203297844453E-2,null,null,{"$f":"\"Compound Growth Rate                                                            (\" & 2027 - 3 & \" vs. \" & 2017 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2024 vs. 2017 Actuals)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((AF20-Y20)=0, \"\", (AF20/Y20)^(1/(2027-3-2016))-1)","v":3.8811606775076113E-2}]
[]
[]
[null,{"$f":"B12","v":"2016 Last Rebasing Year OEB Approved"},"2016 Last Rebasing Year Actuals","2017 Actuals","2018 Actuals","2019 Actuals","2020 Actuals","2021 Actuals","2022 Actuals","2023 Actuals","2024 Actuals","2025 Bridge Year","2026 Bridge Year","2027 Test Year",{"$f":"O12","v":"2028 Forecast Year"},"2029 Forecast Year","2030 Forecast Year","2031 Forecast Year"]
["Operations4",{"$f":"B14","v":0},{"$error":"#REF!"},53256001.560000002,52729994.239999995,89541387.429999992,84136002.689999998,83214862.070000008,93267998.230000004,87079578.709999993,85996672.030000001,99871514.099999994,100622247.15999998,118175455.2,{"$f":"O14","v":125263498.39000002},130986784.72,134767671.38999999,138409767.81]
["Maintenance5",0,{"$error":"#REF!"},27671305.279999997,33232383.629999999,27747271.489999998,26763321.450000003,29945001.18,33583460.43,36374713.479999997,28854345.140000001,21646171.239999998,22050503.800000001,23095217.640000001,{"$f":"O15","v":23735155.050000001},24693466.360000003,25406627.379999999,26160167.280000005]
["Billing and Collecting6",{"$f":"B19","v":0},{"$error":"#REF!"},44060910.869999997,37645860.690000005,43381817.411778301,64273545.969999991,57378924.850000016,51611529.219999999,48598201.980000004,49176173.740000002,50924582.679999992,55077813.656502664,54227802.416432709,{"$f":"O19","v":56402655.338161364},57407346.090000004,59563041.890000001,61505587.159999996]
["Community Relations7",0,{"$error":"#REF!"},3053878.83,3069045.17,2845057,4445930.7699999996,3230371.1500000004,2562553.08,2228912.77,2210466.04,2212486.7800000003,2285704.87,2373752.7800000003,{"$f":"O20","v":2452852.1},2526914.27,2602805.06,2679465.58]
["Administrative and General8",0,{"$error":"#REF!"},87281606.685162544,105505504.93946227,100983082.49832086,105801265.72733943,100996486.04321624,107591891.65674293,112963516.13037945,125764586.19,136544163.80991188,138756914.5283637,157165104.73366386,{"$f":"O21","v":164092624.54549497},173861570.30790374,181661261.70583093,186354520.42561936]
["Total",{"$f":"SUM(B30:B34)","v":0},{"$f":"SUM(C30:C34)","v":{"$error":"#REF!"}},{"$f":"SUM(D30:D34)","v":215323703.22516257},232182788.66946226,{"$f":"SUM(F30:F34)","v":264498615.83009917},{"$f":"SUM(G30:G34)","v":285420066.60733944},274765645.29321629,288617432.61674297,287244923.0703795,292002243.13999999,311198918.60991186,318793184.01486635,355037332.77009654,{"$f":"SUM(O30:O34)","v":371946785.42365634},389476081.74790376,404001407.4258309,415109508.25561941]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C35-B35)/B35), \"\", (C35-B35)/B35)","v":""},{"$f":"IF(Y11<=2016,\"\",IF(Y11=2016+1,IF(ISERROR((D35-$C$35)/$C$35),\"\",(D35-$C$35)/$C$35),IF(ISERROR((D35-C35)/C35),\"\",(D35-C35)/C35)))","v":""},7.8296468023635393E-2,0.13918269888058774,7.9098526514328457E-2,-3.7328914679221718E-2,5.0413097710031177E-2,-4.7554630845394481E-3,1.6561894354020914E-2,6.5741534254954534E-2,2.4403251267315334E-2,{"$f":"IF(AJ11<=2016,\"\",IF(AJ11=2016+1,IF(ISERROR((N35-$C$35)/$C$35),\"\",(N35-$C$35)/$C$35),IF(ISERROR((N35-M35)/M35),\"\",(N35-M35)/M35)))","v":0.11369173047796406},{"$f":"IF(AL11<=2016,\"\",IF(AL11=2016+1,IF(ISERROR((O35-$C$35)/$C$35),\"\",(O35-$C$35)/$C$35),IF(ISERROR((O35-N35)/N35),\"\",(O35-N35)/N35)))","v":4.7627252383933026E-2},{"$f":"IF(AM11<=2016,\"\",IF(AM11=2016+1,IF(ISERROR((P35-$C$35)/$C$35),\"\",(P35-$C$35)/$C$35),IF(ISERROR((P35-O35)/O35),\"\",(P35-O35)/O35)))","v":4.7128506042285405E-2},{"$f":"IF(AN11<=2016,\"\",IF(AN11=2016+1,IF(ISERROR((Q35-$C$35)/$C$35),\"\",(Q35-$C$35)/$C$35),IF(ISERROR((Q35-P35)/P35),\"\",(Q35-P35)/P35)))","v":3.7294525539899384E-2},{"$f":"IF(AO11<=2016,\"\",IF(AO11=2016+1,IF(ISERROR((R35-$C$35)/$C$35),\"\",(R35-$C$35)/$C$35),IF(ISERROR((R35-Q35)/Q35),\"\",(R35-Q35)/Q35)))","v":2.7495203297844453E-2}]
[]
["Note:"]
[]
["1     Historical actuals going back to the last cost of service application are required to be entered by the applicant."]
["2     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]
["3     For unrecoverable OM&A Expenses see Section 2.4.3.7"]
["4     USoA included in Operations: 5005, 5010, 5012, 5014, 5015, 5016, 5017, 5020, 5025, 5030, 5035, 5040, 5045, 5050, 5055, 5060, 5065, 5070, 5075, 5085, 5090, 5095, 5096"]
["5     USoA included in Maintenance: 5305, 5310, 5315, 5320, 5325, 5330, 5335, 5340"]
["6     USoA included in Billing and Collecting: 5105, 5110, 5112, 5114, 5120, 5125, 5130, 5135, 5145, 5150, 5155, 5160, 5165, 5170, 5172, 5175, 5178, 5195"]
["7     USoA included in Community Relations: 5405, 5410, 5415, 5420, 5425"]
["8     USoA included in Administrative and General: 5505, 5510, 5515, 5520, 5605, 5610, 5615, 5620, 5625, 5630, 5635, 5640, 5645, 5646, 5647, 5650, 5655, 5660, 5665, 5670, \n       5672, 5675, 5680, 5681, 5685, 5695 & 6205 (sub-account LEAP funding)"]