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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,null,"Revenue Requirement Workform\n(RRWF) for 2026 Filers\n",null,{"$f":"IF('3. Data_Input_Sheet'!M12=0, \"\", '3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Version",{"$f":"$AA$2","v":1.1000000000000001}]
[]
[]
[]
[]
[null,null,null,null,null,"Utility Name   ","Five Nations Energy Inc."]
[]
[null,null,null,null,null,"Service Territory"]
[]
[null,null,null,null,null,"Assigned EB Number","EB-2025-0129",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Company Name"]
[null,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,"Name and Title","Dorothy Kioke, CFO",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,"Phone Number   ","705-268-0056",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,"Email Address   ","dorothykioke@fivenations.ca ",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,"Test Year",null,2026,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,"Bridge Year",null,2025,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,null,"Last Rebasing Year",null,2018,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,null,null,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,null,null,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"]
["The RRWF has been enhanced commencing with 2017 rate applications to provide estimated base distribution rates.  The enhanced RRWF is not intended to replace a utility’s formal rate generator model which should continue to be the source of the proposed rates as well as the final ones at the conclusion of the proceeding. The load forecasting addition made to this model is intended to be demonstrative only and does not replace the information filed in the utility’s application. In an effort to minimize the incremental work required from utilities, the cost allocation and rate design additions to this model do in fact replace former appendices that were required to be filed as part of the cost of service (Chapter 2) filing requirements.",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enova Power Corp.-Waterloo North Rate Zone"]
["Commencing with 2023 rate applications, the RRWF has been enhanced with an additional column, so that two stages of processing of an application (e.g. interrogatory responses and settlement agreement) between the initial application filing and the OEB decision and draft rate order (\"Per Board Decision\") can be used. Functionality of the RRWF is the same as in previous versions of the RRWF. (May 2022)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"Entegrus Powerlines Inc.-For Entegrus-Main 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 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,20,"ENWIN Utilities 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,21,"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,22,"ERTH Power Corporation - ERTH Power Main 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,23,"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,24,"Espanola Regional Hydro 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,25,"Essex Powerlines 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,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"]
[null,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,null,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."]
[null,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."]
[null,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."]
[null,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,null,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"]
[null,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"]
[null,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,null,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."]
[null,null,null,null,null,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,null,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,null,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,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,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,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,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,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,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,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,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,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,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,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,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,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,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,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,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,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,null,null,72,"Five Nations Energy Inc."]

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[]
[]
[]
[]
[]
[]
[]
[]
[]
["Table of Contents"]
[]
[null,null,null,"1. Info",null,null,null,null,"8. Rev_Def_Suff"]
[]
[null,null,null,"2. Table of Contents",null,null,null,null,"9. Rev_Reqt"]
[]
[null,null,null,"3. Data_Input_Sheet",null,null,null,null,"10. Load Forecast"]
[]
[null,null,null,"4. Rate_Base",null,null,null,null,"11. Cost Allocation"]
[]
[null,null,null,"5. Utility Income",null,null,null,null,"12. Residential Rate Design - hidden. Contact OEB staff if needed."]
[]
[null,null,null,"6. Taxes_PILs",null,null,null,null,"13. Rate Design and Revenue Reconciliation"]
[]
[null,null,null,"7. Cost_of_Capital",null,null,null,null,"14. Tracking Sheet"]
[]
["Notes:"]
["(1)","Pale green cells represent inputs"]
["(2)","Pale green boxes at the bottom of each page are for additional notes"]
["(3)","Pale blue cells represent drop-down lists"]
["(4)","Please note that this model uses MACROS.  Before starting, please ensure that macros have been enabled."]
["(5)","Completed versions of the Revenue Requirement Work Form are required to be filed in working Microsoft Excel format."]

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[null,"Data Input Sheet"]
[]
[]
[null,null,null,null,"Initial Application",null,"(1)",null,{"$f":"IF(ISBLANK(M12),\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,"Interrogatory Responses",null,"(5)",null,{"$f":"IF(ISBLANK(M12),\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,"Settlement Agreement",null,"(5)",null,{"$f":"IF(ISBLANK(U12),\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,"Per Board Decision"]
[]
[]
[null,1,"Rate Base"]
[null,null,"Gross Fixed Assets (average)",null,98357924.894999996,null,null,null,{"$f":"IF(ISBLANK(M16),\"\",IF(ISBLANK(E16),\"\",M16-E16))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U16),\"\",IF(ISBLANK(M16),\"\",U16-M16))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC16),\"\",IF(ISBLANK(U16),\"\",AC16-U16))","v":""}]
[null,null,"Accumulated Depreciation (average)",null,-62043911.984901622,null,"(4)",null,{"$f":"IF(ISBLANK(M17),\"\",IF(ISBLANK(E17),\"\",M17-E17))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U17),\"\",IF(ISBLANK(M17),\"\",U17-M17))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC17),\"\",IF(ISBLANK(U17),\"\",AC17-U17))","v":""}]
[null,null,"Allowance for Working Capital:"]
[null,null,"Controllable Expenses",null,6201581.8399999999,null,null,null,{"$f":"IF(ISBLANK(M19),\"\",IF(ISBLANK(E19),\"\",M19-E19))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U19),\"\",IF(ISBLANK(M19),\"\",U19-M19))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC19),\"\",IF(ISBLANK(U19),\"\",AC19-U19))","v":""}]
[null,null,"Cost of Power",null,0,null,null,null,{"$f":"IF(ISBLANK(M20),\"\",IF(ISBLANK(E20),\"\",M20-E20))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U20),\"\",IF(ISBLANK(M20),\"\",U20-M20))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC20),\"\",IF(ISBLANK(U20),\"\",AC20-U20))","v":""}]
[null,null,"Working Capital Rate (%)",null,3.5499999999999997E-2,null,"(8)",null,{"$f":"IF(ISBLANK(M21),\"\",IF(ISBLANK(E21),\"\",M21-E21))","v":""},null,null,null,null,null,"(8)",null,{"$f":"IF(ISBLANK(U21),\"\",IF(ISBLANK(M21),\"\",U21-M21))","v":""},null,null,null,null,null,"(8)",null,{"$f":"IF(ISBLANK(AC21),\"\",IF(ISBLANK(U21),\"\",AC21-U21))","v":""},null,null,null,null,null,"(8)"]
[]
[null,2,"Utility Income"]
[null,null,"Operating Revenues:"]
[null,null,"Transmission Revenue at Current Rates",null,7988092,null,null,null,{"$f":"IF(ISBLANK(M25),\"\",IF(ISBLANK(E25),\"\",M25-E25))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U25),\"\",IF(ISBLANK(M25),\"\",U25-M25))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC25),\"\",IF(ISBLANK(U25),\"\",AC25-U25))","v":""}]
[null,null,"Transmission Revenue at Proposed Rates",null,10437495.349968761,null,null,null,{"$f":"IF(ISBLANK(M26),\"\",IF(ISBLANK(E26),\"\",M26-E26))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U26),\"\",IF(ISBLANK(M26),\"\",U26-M26))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC26),\"\",IF(ISBLANK(U26),\"\",AC26-U26))","v":""}]
[null,null,"Other Revenue:"]
[null,null,"Miscellaneous Service Revenues",null,null,null,null,null,{"$f":"IF(ISBLANK(M28),\"\",IF(ISBLANK(E28),\"\",M28-E28))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U28),\"\",IF(ISBLANK(M28),\"\",U28-M28))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC28),\"\",IF(ISBLANK(U28),\"\",AC28-U28))","v":""}]
[null,null,"Late Payment Charges",null,null,null,null,null,{"$f":"IF(ISBLANK(M29),\"\",IF(ISBLANK(E29),\"\",M29-E29))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U29),\"\",IF(ISBLANK(M29),\"\",U29-M29))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC29),\"\",IF(ISBLANK(U29),\"\",AC29-U29))","v":""}]
[null,null,"Other Operating Revenues",null,null,null,null,null,{"$f":"IF(ISBLANK(M30),\"\",IF(ISBLANK(E30),\"\",M30-E30))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U30),\"\",IF(ISBLANK(M30),\"\",U30-M30))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC30),\"\",IF(ISBLANK(U30),\"\",AC30-U30))","v":""}]
[null,null,"Other Income and Deductions",null,80000,null,null,null,{"$f":"IF(ISBLANK(M31),\"\",IF(ISBLANK(E31),\"\",M31-E31))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U31),\"\",IF(ISBLANK(M31),\"\",U31-M31))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC31),\"\",IF(ISBLANK(U31),\"\",AC31-U31))","v":""}]
[]
[null,null,null,"Total Revenue Offsets",{"$f":"E31","v":80000},null,"(6)",null,{"$f":"IF(ISBLANK(M33),\"\",IF(ISBLANK(E33),\"\",M33-E33))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U33),\"\",IF(ISBLANK(M33),\"\",U33-M33))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC33),\"\",IF(ISBLANK(U33),\"\",AC33-U33))","v":""}]
[]
[null,null,"Operating Expenses:"]
[null,null,"OM+A Expenses",null,6201581.8399999989,null,null,null,{"$f":"IF(ISBLANK(M36),\"\",IF(ISBLANK(E36),\"\",M36-E36))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U36),\"\",IF(ISBLANK(M36),\"\",U36-M36))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC36),\"\",IF(ISBLANK(U36),\"\",AC36-U36))","v":""}]
[null,null,"Depreciation/Amortization",null,2013957.1499181788,null,null,null,{"$f":"IF(ISBLANK(M37),\"\",IF(ISBLANK(E37),\"\",M37-E37))","v":""},null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,""]
[null,null,"Property taxes",null,0,null,null,null,{"$f":"IF(ISBLANK(M38),\"\",IF(ISBLANK(E38),\"\",M38-E38))","v":""},null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,""]
[null,null,"Capital taxes",null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,""]
[null,null,"Other expenses",null,null,null,null,null,{"$f":"IF(ISBLANK(M40),\"\",IF(ISBLANK(E40),\"\",M40-E40))","v":""},null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,""]
[]
[null,3,"Taxes/PILs"]
[null,null,"Taxable Income:"]
[null,null,null,"Adjustments required to arrive at taxable income",null,null,"(2)",null,{"$f":"IF(ISBLANK(M44),\"\",IF(ISBLANK(E44),\"\",M44-E44))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U44),\"\",IF(ISBLANK(M44),\"\",U44-M44))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC44),\"\",IF(ISBLANK(U44),\"\",AC44-U44))","v":""}]
[null,null,"Utility Income Taxes and Rates:"]
[null,null,"Income taxes (not grossed up)",null,null,null,null,null,{"$f":"IF(ISBLANK(M46),\"\",IF(ISBLANK(E46),\"\",M46-E46))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U46),\"\",IF(ISBLANK(M46),\"\",U46-M46))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC46),\"\",IF(ISBLANK(U46),\"\",AC46-U46))","v":""}]
[null,null,"Income taxes (grossed up)",null,{"$f":"IF(ISBLANK(E46),\"\",E46/(1-SUM(E49:E50)))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M46),\"\",M46/(1-SUM(M49:M50)))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U46),\"\",U46/(1-SUM(U49:U50)))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC46),\"\",AC46/(1-SUM(AC49:AC50)))","v":""}]
[null,null,"   Capital Taxes"]
[null,null,"Federal tax (%)",null,0,null,null,null,{"$f":"IF(ISBLANK(M49),\"\",IF(ISBLANK(E49),\"\",M49-E49))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U49),\"\",IF(ISBLANK(M49),\"\",U49-M49))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC49),\"\",IF(ISBLANK(U49),\"\",AC49-U49))","v":""}]
[null,null,"Provincial tax (%)",null,0,null,null,null,{"$f":"IF(ISBLANK(M50),\"\",IF(ISBLANK(E50),\"\",M50-E50))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U50),\"\",IF(ISBLANK(M50),\"\",U50-M50))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC50),\"\",IF(ISBLANK(U50),\"\",AC50-U50))","v":""}]
[null,null,"Income Tax Credits",null,0,null,null,null,{"$f":"IF(ISBLANK(M51),\"\",IF(ISBLANK(E51),\"\",M51-E51))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U51),\"\",IF(ISBLANK(M51),\"\",U51-M51))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC51),\"\",IF(ISBLANK(U51),\"\",AC51-U51))","v":""}]
[null,null,"   "]
[null,4,"Capitalization/Cost of Capital"]
[null,null,"Capital Structure:"]
[null,null,"Long-term debt Capitalization Ratio (%)",null,0.56000000000000005,null,null,null,{"$f":"IF(ISBLANK(M55),\"\",IF(ISBLANK(E55),\"\",M55-E55))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U55),\"\",IF(ISBLANK(M55),\"\",U55-M55))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC55),\"\",IF(ISBLANK(U55),\"\",AC55-U55))","v":""}]
[null,null,"Short-term debt Capitalization Ratio (%)",null,0.04,null,"(7)",null,{"$f":"IF(ISBLANK(M56),\"\",IF(ISBLANK(E56),\"\",M56-E56))","v":""},null,null,null,null,null,"(7)",null,{"$f":"IF(ISBLANK(U56),\"\",IF(ISBLANK(M56),\"\",U56-M56))","v":""},null,null,null,null,null,"(7)",null,{"$f":"IF(ISBLANK(AC56),\"\",IF(ISBLANK(U56),\"\",AC56-U56))","v":""},null,null,null,null,null,"(7)"]
[null,null,"Common Equity Capitalization Ratio (%)",null,0.4,null,null,null,{"$f":"IF(ISBLANK(M57),\"\",IF(ISBLANK(E57),\"\",M57-E57))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U57),\"\",IF(ISBLANK(M57),\"\",U57-M57))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC57),\"\",IF(ISBLANK(U57),\"\",AC57-U57))","v":""}]
[null,null,"Prefered Shares Capitalization Ratio (%)",null,null,null,null,null,{"$f":"IF(ISBLANK(M58),\"\",IF(ISBLANK(E58),\"\",M58-E58))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U58),\"\",IF(ISBLANK(M58),\"\",U58-M58))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC58),\"\",IF(ISBLANK(U58),\"\",AC58-U58))","v":""}]
[null,null,null,null,{"$f":"SUM(E55:E58)","v":1},null,null,null,null,null,null,null,{"$f":"SUM(M55:M58)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(U55:U58)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(AC55:AC58)","v":0}]
[null,null,null,null,{"$f":"IF(ISBLANK(E57),\"\",IF(SUM(E55:E58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M57),\"\",IF(SUM(M55:M58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U57),\"\",IF(SUM(U55:U58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC57),\"\",IF(SUM(AC55:AC58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""}]
[null,null,"Cost of Capital"]
[null,null,"Long-term debt Cost Rate (%)",null,4.5436273232946522E-2,null,null,null,{"$f":"IF(ISBLANK(M62),\"\",IF(ISBLANK(E62),\"\",M62-E62))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U62),\"\",IF(ISBLANK(M62),\"\",U62-M62))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC62),\"\",IF(ISBLANK(U62),\"\",AC62-U62))","v":""}]
[null,null,"Short-term debt Cost Rate (%)",null,3.9100000000000003E-2,null,null,null,{"$f":"IF(ISBLANK(M63),\"\",IF(ISBLANK(E63),\"\",M63-E63))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U63),\"\",IF(ISBLANK(M63),\"\",U63-M63))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC63),\"\",IF(ISBLANK(U63),\"\",AC63-U63))","v":""}]
[null,null,"Common Equity Cost Rate (%)",null,0.09,null,null,null,{"$f":"IF(ISBLANK(M64),\"\",IF(ISBLANK(E64),\"\",M64-E64))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U64),\"\",IF(ISBLANK(M64),\"\",U64-M64))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC64),\"\",IF(ISBLANK(U64),\"\",AC64-U64))","v":""}]
[null,null,"Prefered Shares Cost Rate (%)",null,null,null,null,null,{"$f":"IF(ISBLANK(M65),\"\",IF(ISBLANK(E65),\"\",M65-E65))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U65),\"\",IF(ISBLANK(M65),\"\",U65-M65))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC65),\"\",IF(ISBLANK(U65),\"\",AC65-U65))","v":""}]
[]
[]
["Notes:"]
[null,"General","Data inputs are required on Sheets 3. Data from Sheet 3 will automatically complete calculations on sheets 4 through 9 (Rate Base through Revenue Requirement).  Sheets 4 through 9 do not require any inputs except for notes that the Applicant may wish to enter to support the results.  Pale green cells are available on sheets 4 through 9 to enter both footnotes beside key cells and the related text for the notes at the bottom of each sheet."]
[null,"(1)","Data in column E is for Application as originally filed.  For updated revenue requirement as a result of interrogatory responses, technical or settlement conferences, etc., use column M and Adjustments in column I"]
[null,"(2)","Net of addbacks and deductions to arrive at taxable income."]
[null,"(3)","Average of Gross Fixed Assets at beginning and end of the Test Year"]
[null,"(4)","Average of Accumulated Depreciation at the beginning and end of the Test Year.  Enter as a negative amount."]
[null,"(5)","Select option from drop-down list by clicking on cell M12 or U12.  This column allows for the application update reflecting the end of discovery or Argument-in-Chief.  Also, the outcome of any Settlement Process can be reflected. Beginning for 2023,two intermediate stages can be shown (e.g., Interrogatory Responses and Settlement Agreement)."]
[null,"(6)","Input total revenue offsets for deriving the base revenue requirement from the service revenue requirement. Enter a positive amount."]
[null,"(7)","4.0% unless an Applicant has proposed or been approved another amount."]
[null,"(8)","The default Working Capital Allowance factor is 7.5% (of Cost of Power plus controllable expenses), per the letter issued by the Board on June 3, 2015.  Alternatively, a WCA factor based on lead-lag study with supporting rationale could be provided. Some Applicants may have a unique rate as a result of a lead-lag study.  The default rate for cost of service applications is 7.5%, per the letter issued by the Board on June 3, 2015."]

{"sheet":"Hidden_Data Input","index":3,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Data Elements","Heading","Intital Application","Per Board Decision"]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Gross Fixed Assets (average)","Rate Base",{"$f":"'3. Data_Input_Sheet'!E16","v":98357924.894999996},{"$f":"'3. Data_Input_Sheet'!U16","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Accumulated Depreciation (average)","Rate Base",{"$f":"'3. Data_Input_Sheet'!E17","v":-62043911.984901622},{"$f":"'3. Data_Input_Sheet'!U17","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Controllable Expenses","Allowance for Working Capital",{"$f":"'3. Data_Input_Sheet'!E19","v":6201581.8399999999},{"$f":"'3. Data_Input_Sheet'!U19","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Cost of Power","Allowance for Working Capital",{"$f":"'3. Data_Input_Sheet'!E20","v":0},{"$f":"'3. Data_Input_Sheet'!U20","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Working Capital Rate (%)","Allowance for Working Capital",{"$f":"'3. Data_Input_Sheet'!E21","v":3.5499999999999997E-2},{"$f":"'3. Data_Input_Sheet'!U21","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Distribution Revenue at Current Rates","Utility Income",{"$f":"'3. Data_Input_Sheet'!E25","v":7988092},{"$f":"'3. Data_Input_Sheet'!U25","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Distribution Revenue at Proposed Rates","Utility Income",{"$f":"'3. Data_Input_Sheet'!E26","v":10437495.349968761},{"$f":"'3. Data_Input_Sheet'!U26","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Specific Service Charges","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E28","v":0},{"$f":"'3. Data_Input_Sheet'!U28","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Late Payment Charges","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E29","v":0},{"$f":"'3. Data_Input_Sheet'!U29","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Other Distribution Revenue","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E30","v":0},{"$f":"'3. Data_Input_Sheet'!U30","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},"Other Income and Deductions","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E31","v":80000},{"$f":"'3. Data_Input_Sheet'!U31","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},"Total Revenue Offsets","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E33","v":80000},{"$f":"'3. Data_Input_Sheet'!U33","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"OM+A Expenses","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E36","v":6201581.8399999989},{"$f":"'3. Data_Input_Sheet'!U36","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Depreciation/Amortization","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E37","v":2013957.1499181788},{"$f":"'3. Data_Input_Sheet'!U37","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Property taxes","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E38","v":0},{"$f":"'3. Data_Input_Sheet'!U38","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Other expenses","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E40","v":0},{"$f":"'3. Data_Input_Sheet'!U40","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Adjustments required to arrive at taxable income","Taxable Income",{"$f":"'3. Data_Input_Sheet'!E44","v":0},{"$f":"'3. Data_Input_Sheet'!U44","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Income taxes (not grossed up)","Utility Income Taxes",{"$f":"'3. Data_Input_Sheet'!E46","v":0},{"$f":"'3. Data_Input_Sheet'!U46","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Federal tax (%)","Income taxes (grossed up)",{"$f":"'3. Data_Input_Sheet'!E49","v":0},{"$f":"'3. Data_Input_Sheet'!U49","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Provincial tax (%)","Income taxes (grossed up)",{"$f":"'3. Data_Input_Sheet'!E50","v":0},{"$f":"'3. Data_Input_Sheet'!U50","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Income Tax Credits","Income taxes (grossed up)",{"$f":"'3. Data_Input_Sheet'!E51","v":0},{"$f":"'3. Data_Input_Sheet'!U51","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Long-term debt Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E55","v":0.56000000000000005},{"$f":"'3. Data_Input_Sheet'!U55","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Short-term debt Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E56","v":0.04},{"$f":"'3. Data_Input_Sheet'!U56","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Common Equity Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E57","v":0.4},{"$f":"'3. Data_Input_Sheet'!U57","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Prefered Shares Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E58","v":0},{"$f":"'3. Data_Input_Sheet'!U58","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Long-term debt Cost Rate (%)","Cost of Capital",{"$f":"'3. Data_Input_Sheet'!E62","v":4.5436273232946522E-2},{"$f":"'3. Data_Input_Sheet'!U62","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Short-term debt Cost Rate (%)","Cost of Capital",{"$f":"'3. Data_Input_Sheet'!E63","v":3.9100000000000003E-2},{"$f":"'3. Data_Input_Sheet'!U63","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Common Equity Cost Rate (%)","Cost of Capital",{"$f":"'3. Data_Input_Sheet'!E64","v":0.09},{"$f":"'3. Data_Input_Sheet'!U64","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Five Nations Energy Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0129"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2018},"Prefered Shares Cost Rate (%)","Cost of Capital",{"$f":"'3. Data_Input_Sheet'!E65","v":0},{"$f":"'3. Data_Input_Sheet'!U65","v":0}]

{"sheet":"4. Rate_Base","index":4,"n_rows":35,"n_cols":29,"rows_kept":35,"cut":false,"hidden":false,"merged":[[41,3,41,28],[2,2,2,6],[3,2,3,6],[0,2,0,10],[1,2,1,22],[32,1,32,22],[21,3,21,22],[36,3,36,28],[37,3,37,28],[38,3,38,28],[39,3,39,28],[40,3,40,28],[33,3,33,28],[34,3,34,28],[35,3,35,28]]}
[]
[]
[]
[]
[]
[null,"Rate Base and Working Capital"]
[]
[]
[]
[null,null,null,"Rate Base"]
[null,"Line No.",null,"Particulars",null,null,"Initial Application",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!I12)","v":"Adjustments"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\" \",'3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Q12),\"\",'3. Data_Input_Sheet'!Q12)","v":"Adjustments"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U12),\" \",'3. Data_Input_Sheet'!U12)","v":"Settlement Agreement"},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Y12),\"\",'3. Data_Input_Sheet'!Y12)","v":"Adjustments"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC12),\" \",'3. Data_Input_Sheet'!AC12)","v":"Per Board Decision"}]
[]
[null,1,null,"Gross Fixed Assets (average)","(2)",null,{"$f":"IFERROR('3. Data_Input_Sheet'!E16,0)","v":98357924.894999996},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!I16,0)","v":""},null,null,null,{"$f":"IFERROR(G13+K13,0)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q16","v":""},null,null,null,{"$f":"IFERROR(G13+K13+S13,0)","v":0},null,{"$f":"'3. Data_Input_Sheet'!Y16","v":""},null,null,null,{"$f":"IFERROR(Y13+W13,0)","v":0}]
[null,2,null,"Accumulated Depreciation (average)","(2)",null,{"$f":"IFERROR('3. Data_Input_Sheet'!E17,0)","v":-62043911.984901622},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!I17,0)","v":""},null,null,null,{"$f":"IFERROR(G14+K14,0)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q17","v":""},null,null,null,{"$f":"IFERROR(G14+K14+S14,0)","v":0},null,{"$f":"'3. Data_Input_Sheet'!Y17","v":""},null,null,null,{"$f":"IFERROR(Y14+W14,0)","v":0}]
[null,3,null,"Net Fixed Assets (average)","(2)",null,{"$f":"IFERROR(SUM(G13:G14),0)","v":36314012.910098374},null,null,null,{"$f":"IFERROR(SUM(K13:K14),0)","v":0},null,null,null,{"$f":"SUM(O13:O14)","v":0},null,null,null,{"$f":"IFERROR(SUM(S13:S14),0)","v":0},null,null,null,{"$f":"IFERROR(SUM(W13:W14),0)","v":0},null,{"$f":"IFERROR(SUM(Y13:Y14),0)","v":0},null,null,null,{"$f":"IFERROR(SUM(AC13:AC14),0)","v":0}]
[]
[null,4,null,"Allowance for Working Capital","(1)",null,{"$f":"IFERROR(G30,0)","v":220156.15531999996},null,null,null,{"$f":"IFERROR(K30,0)","v":-220156.15531999996},null,null,null,{"$f":"IFERROR(O30,0)","v":0},null,null,null,{"$f":"IFERROR(S30,0)","v":0},null,null,null,{"$f":"IFERROR(W30,0)","v":0},null,{"$f":"IFERROR(Y30,0)","v":0},null,null,null,{"$f":"IFERROR(AC30,0)","v":0}]
[]
[null,5,null,"Total Rate Base",null,null,{"$f":"IFERROR(G17+G15,0)","v":36534169.065418378},null,null,null,{"$f":"IFERROR(K17+K15,0)","v":-220156.15531999996},null,null,null,{"$f":"IFERROR(O17+O15,0)","v":0},null,null,null,{"$f":"IFERROR(S17+S15,0)","v":0},null,null,null,{"$f":"IFERROR(W15+W17,0)","v":0},null,{"$f":"IFERROR(Y17+Y15,0)","v":0},null,null,null,{"$f":"IFERROR(AC15+AC17,0)","v":0}]
[null,null,"(1)","Allowance for Working Capital - Derivation"]
[]
[]
[]
[null,6,null,"Controllable Expenses",null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!E19,0)","v":6201581.8399999999},null,null,null,{"$f":"'3. Data_Input_Sheet'!I19","v":""},null,null,null,{"$f":"IFERROR(G24+K24,0)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q19","v":""},null,null,null,{"$f":"IFERROR(G24+K24+S24,0)","v":0},null,{"$f":"'3. Data_Input_Sheet'!Y19","v":""},null,null,null,{"$f":"IFERROR(Y24+W24,0)","v":0}]
[null,7,null,"Cost of Power",null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!E20,0)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I20","v":""},null,null,null,{"$f":"IFERROR(G25+K25,0)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q20","v":""},null,null,null,{"$f":"IFERROR(G25+K25+S25,0)","v":0},null,{"$f":"'3. Data_Input_Sheet'!Y20","v":""},null,null,null,{"$f":"IFERROR(Y25+W25,0)","v":0}]
[null,8,null,"Working Capital Base",null,null,{"$f":"IFERROR(SUM(G24:G25),0)","v":6201581.8399999999},null,null,null,{"$f":"IFERROR(K24+K25,0)","v":0},null,null,null,{"$f":"SUM(O24:O25)","v":0},null,null,null,{"$f":"IFERROR(S24+S25,0)","v":0},null,null,null,{"$f":"IFERROR(SUM(W24:W25),0)","v":0},null,{"$f":"IFERROR(Y24+Y25,0)","v":0},null,null,null,{"$f":"IFERROR(SUM(AC24:AC25),0)","v":0}]
[]
[null,9,null,"Working Capital Rate % ","(1)",null,{"$f":"IFERROR('3. Data_Input_Sheet'!E21,0)","v":3.5499999999999997E-2},null,null,null,{"$f":"IFERROR(O28-G28,0)","v":-3.5499999999999997E-2},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!M21,0)","v":0},null,null,null,{"$f":"IFERROR(W28-O28,0)","v":0},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!U21,0)","v":0},null,{"$f":"IFERROR(AC28-W28,0)","v":0},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!AC21,0)","v":0}]
[]
[null,10,null,"Working Capital Allowance",null,null,{"$f":"IFERROR(G26*G28,0)","v":220156.15531999996},null,null,null,{"$f":"IFERROR(O30-G30,0)","v":-220156.15531999996},null,null,null,{"$f":"IFERROR(O26*O28,0)","v":0},null,null,null,{"$f":"IFERROR(W30-O30,0)","v":0},null,null,null,{"$f":"IFERROR(W26*W28,0)","v":0},null,{"$f":"IFERROR(AC30-W30,0)","v":0},null,null,null,{"$f":"IFERROR(AC26*AC28,0)","v":0}]
[]
[]
[null,"Notes"]
[null,"(1)",null,"Some Applicants may have a unique rate as a result of a lead-lag study.  The default rate for cost of service applications is 7.5%, per the letter issued by the OEB on June 3, 2015. "]
[null,"(2)",null,"Average of opening and closing balances for the year."]

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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Utility Income"]
[]
[null,"Line No.",null,"Particulars                                ",null,"Initial Application   ",null,null,null,{"$f":"IF(N13=\"\",\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"},null,null,null,{"$f":"IF(N13=\"\",\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U12),\"\",'3. Data_Input_Sheet'!U12)","v":"Settlement Agreement"},null,null,null,{"$f":"IF(V13=\"\",\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC12","v":"Per Board Decision"}]
[]
[null,null,null,"Operating Revenues:"]
[null,1,null,"Distribution Revenue (at Proposed Rates)",null,{"$f":"'3. Data_Input_Sheet'!E26","v":10437495.349968761},null,null,null,{"$f":"N16-F16","v":-10437495.349968761},null,null,null,{"$f":"'3. Data_Input_Sheet'!M26","v":0},null,null,null,{"$f":"V16-N16","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U26),'5. Utility Income'!N16,'3. Data_Input_Sheet'!U26)","v":0},null,null,null,{"$f":"AD16-V16","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC26),'5. Utility Income'!V16,'3. Data_Input_Sheet'!AC26)","v":0}]
[null,2,null,"Other Revenue","(1)",{"$f":"F48","v":80000},null,null,null,{"$f":"N17-F17","v":-80000},null,null,null,{"$f":"N48","v":0},null,null,null,{"$f":"V17-N17","v":0},null,null,null,{"$f":"V48","v":0},null,null,null,{"$f":"AD17-V17","v":0},null,null,null,{"$f":"AD48","v":0}]
[null,null,null,null,null,{"$f":"SUM(F16:F17)","v":10517495.349968761},null,null,null,{"$f":"SUM(J16:J17)","v":-10517495.349968761},null,null,null,{"$f":"SUM(N16:N17)","v":0},null,null,null,{"$f":"SUM(R16:R17)","v":0},null,null,null,{"$f":"SUM(V16:V17)","v":0},null,null,null,{"$f":"SUM(Z16:Z17)","v":0},null,null,null,{"$f":"SUM(AD16:AD17)","v":0}]
[null,3,null,"Total Operating Revenues"]
[]
[null,null,null,"Operating Expenses:"]
[null,4,null,"OM+A Expenses",null,{"$f":"'3. Data_Input_Sheet'!E36","v":6201581.8399999989},null,null,null,{"$f":"'3. Data_Input_Sheet'!I36","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M36","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q36","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!U36","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y36","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC36","v":0}]
[null,5,null,"Depreciation/Amortization",null,{"$f":"'3. Data_Input_Sheet'!E37","v":2013957.1499181788},null,null,null,{"$f":"'3. Data_Input_Sheet'!I37","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M37","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q37","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!U37","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y37","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC37","v":0}]
[null,6,null,"Property taxes",null,{"$f":"'3. Data_Input_Sheet'!E38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I38","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q38","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!U38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y38","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC38","v":0}]
[null,7,null,"Capital taxes",null,{"$f":"'6. Taxes_PILs'!G25","v":0},null,null,null,{"$f":"N25-F25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K25","v":0},null,null,null,{"$f":"V25-N25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!O25","v":0},null,null,null,{"$f":"AD25-V25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!W25","v":0}]
[null,8,null,"Other expense",null,{"$f":"'3. Data_Input_Sheet'!E40","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I40","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M40","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q40","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!U40","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y40","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC40","v":0}]
[null,null,null,null,null,{"$f":"SUM(F22:F26)","v":8215538.9899181779},null,null,null,{"$f":"SUM(J22:J26)","v":0},null,null,null,{"$f":"SUM(N22:N26)","v":0},null,null,null,{"$f":"SUM(R22:R26)","v":0},null,null,null,{"$f":"SUM(V22:V26)","v":0},null,null,null,{"$f":"SUM(Z22:Z26)","v":0},null,null,null,{"$f":"SUM(AD22:AD26)","v":0}]
[null,9,null,"Subtotal (lines 4 to 8)"]
[]
[null,10,null,"Deemed Interest Expense",null,{"$f":"'7. Cost_of_Capital'!P19","v":986726.27369552106},null,null,null,{"$f":"N30-F30","v":-986726.27369552106},null,null,null,{"$f":"'7. Cost_of_Capital'!P35","v":0},null,null,null,{"$f":"V30-N30","v":0},null,null,null,{"$f":"'7. Cost_of_Capital'!P51","v":0},null,null,null,{"$f":"AD30-V30","v":0},null,null,null,{"$f":"'7. Cost_of_Capital'!P67","v":0}]
[]
[null,11,null,"Total Expenses (lines 9 to 10)",null,{"$f":"F27+F30","v":9202265.263613699},null,null,null,{"$f":"J30+J27","v":-986726.27369552106},null,null,null,{"$f":"N30+N27","v":0},null,null,null,{"$f":"R30+R27","v":0},null,null,null,{"$f":"V27+V30","v":0},null,null,null,{"$f":"Z30+Z27","v":0},null,null,null,{"$f":"AD27+AD30","v":0}]
[]
[null,12,null,"Utility income before income taxes",null,{"$f":"F18-(F32)","v":1315230.0863550622},null,null,null,{"$f":"J18-(J32)","v":-9530769.0762732401},null,null,null,{"$f":"N18-(N32)","v":0},null,null,null,{"$f":"R18-(R32)","v":0},null,null,null,{"$f":"V18-(V32)","v":0},null,null,null,{"$f":"Z18-(Z32)","v":0},null,null,null,{"$f":"AD18-(AD32)","v":0}]
[null,null,null,null,null,{"$f":"'6. Taxes_PILs'!G31","v":0},null,null,null,{"$f":"N35-F35","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K31","v":0},null,null,null,{"$f":"V35-N35","v":0},null,null,null,{"$f":"IF('6. Taxes_PILs'!O31=0,N35,'6. Taxes_PILs'!O31)","v":0},null,null,null,{"$f":"AD35-V35","v":0},null,null,null,{"$f":"IF('6. Taxes_PILs'!S31=0,V35,'6. Taxes_PILs'!S31)","v":0}]
[null,13,null,"Income taxes (grossed-up)"]
[null,null,null,null,null,{"$f":"F34-F35","v":1315230.0863550622},null,null,null,{"$f":"J34-J35","v":-9530769.0762732401},null,null,null,{"$f":"N34-N35","v":0},null,null,null,{"$f":"R34-R35","v":0},null,null,null,{"$f":"V34-V35","v":0},null,null,null,{"$f":"Z34-Z35","v":0},null,null,null,{"$f":"AD34-AD35","v":0}]
[null,14,null,"Utility net income"]
[]
[]
[]
[]
[]
[null,"(1)",null,"  Specific Service Charges",null,{"$f":"'3. Data_Input_Sheet'!E28","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I28","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M28","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q28","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U28),N44,'3. Data_Input_Sheet'!U28)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y28","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC28),V44,'3. Data_Input_Sheet'!AC28)","v":0}]
[null,null,null,"  Late Payment Charges",null,{"$f":"'3. Data_Input_Sheet'!E29","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I29","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M29","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q29","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U29),N45,'3. Data_Input_Sheet'!U29)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y29","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC29),V45,'3. Data_Input_Sheet'!AC29)","v":0}]
[null,null,null,"  Other Distribution Revenue",null,{"$f":"'3. Data_Input_Sheet'!E30","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I30","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M30","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q30","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U30),N46,'3. Data_Input_Sheet'!U30)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y30","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC30),V46,'3. Data_Input_Sheet'!AC30)","v":0}]
[null,null,null,"  Other Income and Deductions",null,{"$f":"'3. Data_Input_Sheet'!E31","v":80000},null,null,null,{"$f":"'3. Data_Input_Sheet'!I31","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M31","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q31","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U31),N47,'3. Data_Input_Sheet'!U31)","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y31","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC31),V47,'3. Data_Input_Sheet'!AC31)","v":0}]
[null,null,null,null,null,{"$f":"SUM(F44:F47)","v":80000},null,null,null,{"$f":"SUM(J44:J47)","v":0},null,null,null,{"$f":"SUM(N44:N47)","v":0},null,null,null,{"$f":"SUM(R44:R47)","v":0},null,null,null,{"$f":"SUM(V44:V47)","v":0},null,null,null,{"$f":"SUM(Z44:Z47)","v":0},null,null,null,{"$f":"SUM(AD44:AD47)","v":0}]
[null,null,null,"Total Revenue Offsets"]
[]
[null,"Notes"]

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[]
[]
[]
[]
[]
[]
[]
[]
[null,"Taxes/PILs"]
[]
[]
[null,"Line No.",null,"Particulars ",null,null,"Application",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U12),\"\",'3. Data_Input_Sheet'!U12)","v":"Settlement Agreement"},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC12","v":"Per Board Decision"}]
[]
[null,null,null,"Determination of Taxable Income"]
[]
[null,1,null,"Utility net income before taxes",null,null,{"$f":"'7. Cost_of_Capital'!P22","v":1315230.0863550615},null,null,null,{"$f":"'7. Cost_of_Capital'!P38","v":0},null,null,null,{"$f":"'7. Cost_of_Capital'!P54","v":0},null,null,null,{"$f":"'7. Cost_of_Capital'!P70","v":0}]
[]
[null,2,null,"Adjustments required to arrive at taxable utility income",null,null,{"$f":"'3. Data_Input_Sheet'!E44","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M44","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),K18,'3. Data_Input_Sheet'!U44)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC44),O18,'3. Data_Input_Sheet'!AC44)","v":0}]
[]
[null,3,null,"Taxable income",null,null,{"$f":"G16+G18","v":1315230.0863550615},null,null,null,{"$f":"K16+K18","v":0},null,null,null,{"$f":"O16+O18","v":0},null,null,null,{"$f":"S16+S18","v":0}]
[]
[null,null,null,"Calculation of Utility income Taxes"]
[]
[null,4,null,"Income taxes",null,null,{"$f":"'3. Data_Input_Sheet'!E46","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M46),'6. Taxes_PILs'!G24,'3. Data_Input_Sheet'!M46)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U46),'6. Taxes_PILs'!K24,'3. Data_Input_Sheet'!U46)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC46),'6. Taxes_PILs'!O24,'3. Data_Input_Sheet'!AC46)","v":0}]
[null,5,null,"Capital taxes",null,null,{"$f":"'3. Data_Input_Sheet'!E48","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M48),'6. Taxes_PILs'!G25,'3. Data_Input_Sheet'!M48)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U48),'6. Taxes_PILs'!K25,'3. Data_Input_Sheet'!U48)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Y48),'6. Taxes_PILs'!O25,'3. Data_Input_Sheet'!Y48)","v":0}]
[null,null,null,null,null,null,{"$f":"SUM(G24:G25)","v":0},null,null,null,{"$f":"SUM(K24:K25)","v":0},null,null,null,{"$f":"SUM(O24:O25)","v":0},null,null,null,{"$f":"SUM(S24:S25)","v":0}]
[null,6,null,"Total taxes"]
[]
[null,7,null,"Gross-up of Income Taxes",null,null,{"$f":"(G24/(1-G41))-G24","v":0},null,null,null,{"$f":"(K24/(1-K41))-K24","v":0},null,null,null,{"$f":"(O24/(1-O41))-O24","v":0},null,null,null,{"$f":"(S24/(1-S41))-S24","v":0}]
[]
[null,8,null,"Grossed-up Income Taxes",null,null,{"$f":"G24+G29","v":0},null,null,null,{"$f":"K24+K29","v":0},null,null,null,{"$f":"O24+O29","v":0},null,null,null,{"$f":"S24+S29","v":0}]
[]
[null,9,null,"PILs / tax Allowance (Grossed-up Income taxes + Capital taxes)",null,null,{"$f":"G26+G29","v":0},null,null,null,{"$f":"K29+K26","v":0},null,null,null,{"$f":"O29+O26","v":0},null,null,null,{"$f":"S29+S26","v":0}]
[]
[null,10,null,"Other tax Credits",null,null,{"$f":"'3. Data_Input_Sheet'!E51","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M51),G35,'3. Data_Input_Sheet'!M51)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U51),K35,'3. Data_Input_Sheet'!U51)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC51),O35,'3. Data_Input_Sheet'!AC51)","v":0}]
[]
[null,null,null,"Tax Rates"]
[]
[null,11,null,"Federal tax (%)",null,null,{"$f":"'3. Data_Input_Sheet'!E49","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M49),G39,'3. Data_Input_Sheet'!M49)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U49),K39,'3. Data_Input_Sheet'!U49)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC49),O39,'3. Data_Input_Sheet'!AC49)","v":0}]
[null,12,null,"Provincial tax (%)",null,null,{"$f":"'3. Data_Input_Sheet'!E50","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M50),G40,'3. Data_Input_Sheet'!M50)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U50),K40,'3. Data_Input_Sheet'!U50)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC50),O40,'3. Data_Input_Sheet'!AC50)","v":0}]
[null,13,null,"Total tax rate (%)",null,null,{"$f":"G39+G40","v":0},null,null,null,{"$f":"K39+K40","v":0},null,null,null,{"$f":"O39+O40","v":0},null,null,null,{"$f":"S39+S40","v":0}]
[]
[]
[null,"Notes"]
[null,null,null,"Capital Taxes not applicable after July 1, 2010 (i.e. for 2011 and later test years)"]

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[]
[]
[]
[]
[null,"Capitalization/Cost of Capital"]
[]
[]
[]
[]
[]
[null,"Line No.",null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,null,"Initial Application"]
[]
[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
[null,1,null,"  Long-term Debt",null,{"$f":"'3. Data_Input_Sheet'!E55","v":0.56000000000000005},null,null,null,{"$f":"$J$26*F17","v":20459134.676634293},null,{"$f":"'3. Data_Input_Sheet'!E62","v":4.5436273232946522E-2},null,null,null,{"$f":"L17*J17","v":929586.83327720675}]
[null,2,null,"  Short-term Debt",null,{"$f":"'3. Data_Input_Sheet'!E56","v":0.04},null,null,null,{"$f":"$J$26*F18","v":1461366.7626167352},null,{"$f":"'3. Data_Input_Sheet'!E63","v":3.9100000000000003E-2},null,null,null,{"$f":"L18*J18","v":57139.440418314349}]
[null,3,null,"Total Debt",null,{"$f":"SUM(F17:F18)","v":0.60000000000000009},null,null,null,{"$f":"SUM(J17:J18)","v":21920501.439251028},null,{"$f":"IF(F19=0,0,SUMPRODUCT(F17:F18,L17:L18)/F19)","v":4.5013855017416747E-2},null,null,null,{"$f":"SUM(P17:P18)","v":986726.27369552106}]
[]
[null,null,null,"Equity"]
[null,4,null,"  Common Equity",null,{"$f":"'3. Data_Input_Sheet'!E57","v":0.4},null,null,null,{"$f":"$J$26*F22","v":14613667.626167351},null,{"$f":"'3. Data_Input_Sheet'!E64","v":0.09},null,null,null,{"$f":"L22*J22","v":1315230.0863550615}]
[null,5,null,"  Preferred Shares",null,{"$f":"'3. Data_Input_Sheet'!E58","v":0},null,null,null,{"$f":"$J$26*F23","v":0},null,{"$f":"'3. Data_Input_Sheet'!E65","v":0},null,null,null,{"$f":"L23*J23","v":0}]
[null,6,null,"Total Equity",null,{"$f":"SUM(F22:F23)","v":0.4},null,null,null,{"$f":"SUM(J22:J23)","v":14613667.626167351},null,{"$f":"IF(F24=0,0,SUMPRODUCT(F22:F23,L22:L23)/F24)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(P22:P23)","v":1315230.0863550615}]
[]
[null,7,null,"Total",null,{"$f":"SUM(F19,F24)","v":1},null,null,null,{"$f":"'4. Rate_Base'!G19","v":36534169.065418378},null,{"$f":"(L19*F19)+(L24*F24)","v":6.3008313010450054E-2},null,null,null,{"$f":"P19+P24","v":2301956.3600505823}]
[]
[]
[null,null,null,null,null,{"$f":"'1. Info'!AC1","v":"Interrogatory Responses"}]
[]
[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
[null,1,null,"  Long-term Debt",null,{"$f":"'3. Data_Input_Sheet'!M55","v":0},null,null,null,{"$f":"$J$42*F33","v":0},null,{"$f":"'3. Data_Input_Sheet'!M62","v":0},null,null,null,{"$f":"L33*J33","v":0}]
[null,2,null,"  Short-term Debt",null,{"$f":"'3. Data_Input_Sheet'!M56","v":0},null,null,null,{"$f":"$J$42*F34","v":0},null,{"$f":"'3. Data_Input_Sheet'!M63","v":0},null,null,null,{"$f":"L34*J34","v":0}]
[null,3,null,"Total Debt",null,{"$f":"SUM(F33:F34)","v":0},null,null,null,{"$f":"SUM(J33:J34)","v":0},null,{"$f":"IF(F35=0,0,SUMPRODUCT(F33:F34,L33:L34)/F35)","v":0},null,null,null,{"$f":"SUM(P33:P34)","v":0}]
[]
[null,null,null,"Equity"]
[null,4,null,"  Common Equity",null,{"$f":"'3. Data_Input_Sheet'!M57","v":0},null,null,null,{"$f":"$J$42*F38","v":0},null,{"$f":"'3. Data_Input_Sheet'!M64","v":0},null,null,null,{"$f":"L38*J38","v":0}]
[null,5,null,"  Preferred Shares",null,{"$f":"'3. Data_Input_Sheet'!M58","v":0},null,null,null,{"$f":"$J$42*F39","v":0},null,{"$f":"'3. Data_Input_Sheet'!M65","v":0},null,null,null,{"$f":"L39*J39","v":0}]
[null,6,null,"Total Equity",null,{"$f":"SUM(F38:F39)","v":0},null,null,null,{"$f":"SUM(J38:J39)","v":0},null,{"$f":"IF(F40=0,0,SUMPRODUCT(F38:F39,L38:L39)/F40)","v":0},null,null,null,{"$f":"SUM(P38:P39)","v":0}]
[]
[null,7,null,"Total",null,{"$f":"F35+F40","v":0},null,null,null,{"$f":"'4. Rate_Base'!O19","v":0},null,{"$f":"(L35*F35)+(L40*F40)","v":0},null,null,null,{"$f":"P35+P40","v":0}]
[]
[]
[null,null,null,null,null,{"$f":"'1. Info'!AC2","v":"Settlement Agreement"}]
[]
[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
[null,8,null,"  Long-term Debt",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U55),F33,'3. Data_Input_Sheet'!U55)","v":0},null,null,null,{"$f":"$J$58*F49","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U62),L17,'3. Data_Input_Sheet'!U62)","v":4.5436273232946522E-2},null,null,null,{"$f":"L49*J49","v":0}]
[null,9,null,"  Short-term Debt",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U56),F34,'3. Data_Input_Sheet'!U56)","v":0},null,null,null,{"$f":"$J$58*F50","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U63),L18,'3. Data_Input_Sheet'!U63)","v":3.9100000000000003E-2},null,null,null,{"$f":"L50*J50","v":0}]
[null,10,null,"Total Debt",null,{"$f":"SUM(F49:F50)","v":0},null,null,null,{"$f":"SUM(J49:J50)","v":0},null,{"$f":"IF(F51=0,0,SUMPRODUCT(F49:F50,L49:L50)/F51)","v":0},null,null,null,{"$f":"SUM(P49:P50)","v":0}]
[]
[null,null,null,"Equity"]
[null,11,null,"  Common Equity",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U57),F38,'3. Data_Input_Sheet'!U57)","v":0},null,null,null,{"$f":"$J$58*F54","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U64),L22,'3. Data_Input_Sheet'!U64)","v":0.09},null,null,null,{"$f":"L54*J54","v":0}]
[null,12,null,"  Preferred Shares",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U58),F39,'3. Data_Input_Sheet'!U58)","v":0},null,null,null,{"$f":"$J$58*F55","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U65),L23,'3. Data_Input_Sheet'!U65)","v":0},null,null,null,{"$f":"L55*J55","v":0}]
[null,13,null,"Total Equity",null,{"$f":"SUM(F54:F55)","v":0},null,null,null,{"$f":"SUM(J54:J55)","v":0},null,{"$f":"IF(F56=0,0,SUMPRODUCT(F54:F55,L54:L55)/F56)","v":0},null,null,null,{"$f":"SUM(P54:P55)","v":0}]
[]
[null,14,null,"Total",null,{"$f":"F51+F56","v":0},null,null,null,{"$f":"'4. Rate_Base'!W19","v":0},null,{"$f":"(L51*F51)+(L56*F56)","v":0},null,null,null,{"$f":"P51+P56","v":0}]
[]
[]
[null,null,null,null,null,"Per Board Decision"]
[]
[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
[null,8,null,"  Long-term Debt",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC55),F49,'3. Data_Input_Sheet'!AC55)","v":0},null,null,null,{"$f":"$J$74*F65","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC62),L49,'3. Data_Input_Sheet'!AC62)","v":4.5436273232946522E-2},null,null,null,{"$f":"L65*J65","v":0}]
[null,9,null,"  Short-term Debt",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC56),F50,'3. Data_Input_Sheet'!AC56)","v":0},null,null,null,{"$f":"$J$74*F66","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC63),L50,'3. Data_Input_Sheet'!AC63)","v":3.9100000000000003E-2},null,null,null,{"$f":"L66*J66","v":0}]
[null,10,null,"Total Debt",null,{"$f":"SUM(F65:F66)","v":0},null,null,null,{"$f":"SUM(J65:J66)","v":0},null,{"$f":"IF(F67=0,0,SUMPRODUCT(F65:F66,L65:L66)/F67)","v":0},null,null,null,{"$f":"SUM(P65:P66)","v":0}]
[]
[null,null,null,"Equity"]
[null,11,null,"  Common Equity",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC57),F54,'3. Data_Input_Sheet'!AC57)","v":0},null,null,null,{"$f":"$J$74*F70","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC64),L54,'3. Data_Input_Sheet'!AC64)","v":0.09},null,null,null,{"$f":"L70*J70","v":0}]
[null,12,null,"  Preferred Shares",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC58),F55,'3. Data_Input_Sheet'!AC58)","v":0},null,null,null,{"$f":"$J$58*F71","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC65),L55,'3. Data_Input_Sheet'!AC65)","v":0},null,null,null,{"$f":"L71*J71","v":0}]
[null,13,null,"Total Equity",null,{"$f":"SUM(F70:F71)","v":0},null,null,null,{"$f":"SUM(J70:J71)","v":0},null,{"$f":"IF(F72=0,0,SUMPRODUCT(F70:F71,L70:L71)/F72)","v":0},null,null,null,{"$f":"SUM(P70:P71)","v":0}]
[]
[null,14,null,"Total",null,{"$f":"F67+F72","v":0},null,null,null,{"$f":"'4. Rate_Base'!AC19","v":0},null,{"$f":"(L67*F67)+(L72*F72)","v":0},null,null,null,{"$f":"P67+P72","v":0}]
[]
[]
[null,"Notes"]

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[null,"Revenue Deficiency/Sufficiency"]
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[null,null,null,null,null,"Initial Application",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U12),\"\",'3. Data_Input_Sheet'!U12)","v":"Settlement Agreement"},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC12","v":"Per Board Decision"}]
[]
[null,"Line No.",null,"Particulars",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates"]
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[]
[]
[null,1,null,"Revenue Deficiency from Below",null,null,null,{"$f":"F52","v":2449403.3499687603},null,null,null,{"$f":"J52","v":-7988092},null,null,null,{"$f":"N52","v":0},null,null,null,{"$f":"R52","v":0}]
[null,2,null,"Distribution Revenue",null,{"$f":"'3. Data_Input_Sheet'!E25","v":7988092},null,{"$f":"'3. Data_Input_Sheet'!E26-H19","v":7988092.0000000009},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M25),'3. Data_Input_Sheet'!E25,'3. Data_Input_Sheet'!M25)","v":7988092},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M26),'3. Data_Input_Sheet'!E26-L19,'3. Data_Input_Sheet'!M26-L19)","v":18425587.349968761},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U25),'3. Data_Input_Sheet'!M25,'3. Data_Input_Sheet'!U25)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U26),'3. Data_Input_Sheet'!M26-P19,'3. Data_Input_Sheet'!U26-P19)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC25),'3. Data_Input_Sheet'!U25,'3. Data_Input_Sheet'!AC25)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC26),'3. Data_Input_Sheet'!U26-T19,'3. Data_Input_Sheet'!AC26-T19)","v":0}]
[null,3,null,"Other Operating Revenue Offsets - net",null,{"$f":"'5. Utility Income'!F48","v":80000},null,{"$f":"'5. Utility Income'!F48","v":80000},null,{"$f":"'5. Utility Income'!N48","v":0},null,{"$f":"J21","v":0},null,{"$f":"'5. Utility Income'!V48","v":0},null,{"$f":"'5. Utility Income'!V48","v":0},null,{"$f":"'5. Utility Income'!AD48","v":0},null,{"$f":"'5. Utility Income'!AD48","v":0}]
[null,4,null,"Total Revenue",null,{"$f":"SUM(F20:F21)","v":8068092},null,{"$f":"SUM(H19:H21)","v":10517495.349968761},null,{"$f":"SUM(J20:J21)","v":7988092},null,{"$f":"SUM(L19:L21)","v":10437495.349968761},null,{"$f":"SUM(N20:N21)","v":0},null,{"$f":"SUM(P19:P21)","v":0},null,{"$f":"SUM(R20:R21)","v":0},null,{"$f":"SUM(T19:T21)","v":0}]
[]
[null,5,null,"Operating Expenses",null,{"$f":"'5. Utility Income'!F27","v":8215538.9899181779},null,{"$f":"'5. Utility Income'!F27","v":8215538.9899181779},null,{"$f":"'5. Utility Income'!N27","v":0},null,{"$f":"'5. Utility Income'!N27","v":0},null,{"$f":"'5. Utility Income'!V27","v":0},null,{"$f":"'5. Utility Income'!V27","v":0},null,{"$f":"'5. Utility Income'!AD27","v":0},null,{"$f":"'5. Utility Income'!AD27","v":0}]
[null,6,null,"Deemed Interest Expense",null,{"$f":"'5. Utility Income'!F30","v":986726.27369552106},null,{"$f":"'5. Utility Income'!F30","v":986726.27369552106},null,{"$f":"'5. Utility Income'!N30","v":0},null,{"$f":"'5. Utility Income'!N30","v":0},null,{"$f":"'5. Utility Income'!V30","v":0},null,{"$f":"'5. Utility Income'!V30","v":0},null,{"$f":"'5. Utility Income'!AD30","v":0},null,{"$f":"'5. Utility Income'!AD30","v":0}]
[null,8,null,"Total Cost and Expenses",null,{"$f":"SUM(F24:F25)","v":9202265.263613699},null,{"$f":"SUM(H24:H25)","v":9202265.263613699},null,{"$f":"SUM(J24:J25)","v":0},null,{"$f":"SUM(L24:L25)","v":0},null,{"$f":"SUM(N24:N25)","v":0},null,{"$f":"SUM(P24:P25)","v":0},null,{"$f":"SUM(R24:R25)","v":0},null,{"$f":"SUM(T24:T25)","v":0}]
[]
[null,9,null,"Utility Income Before Income Taxes",null,{"$f":"F22-F26","v":-1134173.263613699},null,{"$f":"H22-H26","v":1315230.0863550622},null,{"$f":"J22-J26","v":7988092},null,{"$f":"L22-L26","v":10437495.349968761},null,{"$f":"N22-N26","v":0},null,{"$f":"P22-P26","v":0},null,{"$f":"R22-R26","v":0},null,{"$f":"T22-T26","v":0}]
[null,null,null,"   "]
[null,10,null,"Tax Adjustments to Accounting               Income per 2013 PILs model",null,{"$f":"'3. Data_Input_Sheet'!E44","v":0},null,{"$f":"'3. Data_Input_Sheet'!E44","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M44),'3. Data_Input_Sheet'!E44,'3. Data_Input_Sheet'!M44)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M44),'3. Data_Input_Sheet'!E44,'3. Data_Input_Sheet'!M44)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),'3. Data_Input_Sheet'!M44,'3. Data_Input_Sheet'!U44)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),'3. Data_Input_Sheet'!M44,'3. Data_Input_Sheet'!U44)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Y44),'3. Data_Input_Sheet'!Q44,'3. Data_Input_Sheet'!AC44)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC44),'3. Data_Input_Sheet'!U44,'3. Data_Input_Sheet'!AC44)","v":0}]
[null,11,null,"Taxable Income",null,{"$f":"SUM(F28:F30)","v":-1134173.263613699},null,{"$f":"SUM(H28:H30)","v":1315230.0863550622},null,{"$f":"SUM(J28+J30)","v":7988092},null,{"$f":"L28+L30","v":10437495.349968761},null,{"$f":"SUM(N28+N30)","v":0},null,{"$f":"P28+P30","v":0},null,{"$f":"SUM(R28+R30)","v":0},null,{"$f":"T28+T30","v":0}]
[]
[null,12,null,"Income Tax Rate",null,{"$f":"'6. Taxes_PILs'!G41","v":0},null,{"$f":"'6. Taxes_PILs'!G41","v":0},null,{"$f":"'6. Taxes_PILs'!K41","v":0},null,{"$f":"'6. Taxes_PILs'!K41","v":0},null,{"$f":"'6. Taxes_PILs'!O41","v":0},null,{"$f":"'6. Taxes_PILs'!O41","v":0},null,{"$f":"'6. Taxes_PILs'!S41","v":0},null,{"$f":"'6. Taxes_PILs'!S41","v":0}]
[null,13,null,"Income Tax on Taxable Income",null,{"$f":"MAX(F31*F33,0)","v":0},null,{"$f":"MAX(H31*H33,0)","v":0},null,{"$f":"MAX(J31*J33,0)","v":0},null,{"$f":"MAX(L31*L33,0)","v":0},null,{"$f":"MAX(N31*N33,0)","v":0},null,{"$f":"MAX(P31*P33,0)","v":0},null,{"$f":"MAX(R31*R33,0)","v":0},null,{"$f":"MAX(T31*T33,0)","v":0}]
[null,14,null,"Income Tax Credits",null,{"$f":"'3. Data_Input_Sheet'!E51","v":0},null,{"$f":"'3. Data_Input_Sheet'!E51","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M51),'3. Data_Input_Sheet'!E51,'3. Data_Input_Sheet'!M51)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M51),'3. Data_Input_Sheet'!E51,'3. Data_Input_Sheet'!M51)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U51),'3. Data_Input_Sheet'!M51,'3. Data_Input_Sheet'!U51)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U51),'3. Data_Input_Sheet'!M51,'3. Data_Input_Sheet'!U51)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Y51),'3. Data_Input_Sheet'!Q51,'3. Data_Input_Sheet'!Y51)","v":""},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Y51),'3. Data_Input_Sheet'!Q51,'3. Data_Input_Sheet'!Y51)","v":""}]
[null,15,null,"Utility Net Income ",null,{"$f":"F28-SUM(F34:F35)","v":-1134173.263613699},null,{"$f":"'5. Utility Income'!F37","v":1315230.0863550622},null,{"$f":"J28-SUM(J34:J35)","v":7988092},null,{"$f":"'5. Utility Income'!N37","v":0},null,{"$f":"N28-SUM(N34:N35)","v":0},null,{"$f":"'5. Utility Income'!V37","v":0},null,{"$f":"R28-SUM(R34:R35)","v":0},null,{"$f":"'5. Utility Income'!AD37","v":0}]
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[null,16,null,"Utility Rate Base",null,{"$f":"'4. Rate_Base'!G19","v":36534169.065418378},null,{"$f":"'4. Rate_Base'!G19","v":36534169.065418378},null,{"$f":"'4. Rate_Base'!O19","v":0},null,{"$f":"'4. Rate_Base'!O19","v":0},null,{"$f":"'4. Rate_Base'!W19","v":0},null,{"$f":"'4. Rate_Base'!W19","v":0},null,{"$f":"'4. Rate_Base'!AC19","v":0},null,{"$f":"'4. Rate_Base'!AC19","v":0}]
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[null,17,null,"Deemed Equity Portion of Rate Base ",null,{"$f":"'7. Cost_of_Capital'!J24","v":14613667.626167351},null,{"$f":"F40","v":14613667.626167351},null,{"$f":"'7. Cost_of_Capital'!J40","v":0},null,{"$f":"J40","v":0},null,{"$f":"'7. Cost_of_Capital'!J56","v":0},null,{"$f":"N40","v":0},null,{"$f":"'7. Cost_of_Capital'!J72","v":0},null,{"$f":"R40","v":0}]
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[null,18,null,"Income/(Equity Portion of Rate Base)",null,{"$f":"IF(F40=0,0,F36/F40)","v":-7.7610446099296737E-2},null,{"$f":"IF(H40=0,0,H36/H40)","v":9.0000000000000038E-2},null,{"$f":"IF(J40=0,0,J36/J40)","v":0},null,{"$f":"IF(L40=0,0,L36/L40)","v":0},null,{"$f":"IF(N40=0,0,N36/N40)","v":0},null,{"$f":"IF(P40=0,0,P36/P40)","v":0},null,{"$f":"IF(R40=0,0,R36/R40)","v":0},null,{"$f":"IF(T40=0,0,T36/T40)","v":0}]
[null,19,null,"Target Return - Equity on Rate Base",null,{"$f":"'7. Cost_of_Capital'!L24","v":8.9999999999999983E-2},null,{"$f":"'7. Cost_of_Capital'!L24","v":8.9999999999999983E-2},null,{"$f":"'7. Cost_of_Capital'!L40","v":0},null,{"$f":"'7. Cost_of_Capital'!L40","v":0},null,{"$f":"'7. Cost_of_Capital'!L56","v":0},null,{"$f":"'7. Cost_of_Capital'!L56","v":0},null,{"$f":"'7. Cost_of_Capital'!L72","v":0},null,{"$f":"'7. Cost_of_Capital'!L72","v":0}]
[null,20,null,"Deficiency/Sufficiency in Return on Equity",null,{"$f":"F42-F43","v":-0.16761044609929671},null,{"$f":"H42-H43","v":0},null,{"$f":"J42-J43","v":0},null,{"$f":"L42-L43","v":0},null,{"$f":"N42-N43","v":0},null,{"$f":"P42-P43","v":0},null,{"$f":"R42-R43","v":0},null,{"$f":"T42-T43","v":0}]
[]
[null,21,null,"Indicated Rate of Return",null,{"$f":"IF(F38=0,0,(F36+F25)/F38)","v":-4.0358654292686437E-3},null,{"$f":"IF(H38=0,0,(H36+H25)/H38)","v":6.3008313010450068E-2},null,{"$f":"IF(J38=0,0,(J36+J25)/J38)","v":0},null,{"$f":"IF(L40=0,0,(L36+L25)/L38)","v":0},null,{"$f":"IF(N38=0,0,(N36+N25)/N38)","v":0},null,{"$f":"IF(P40=0,0,(P36+P25)/P38)","v":0},null,{"$f":"IF(R38=0,0,(R36+R25)/R38)","v":0},null,{"$f":"IF(T40=0,0,(T36+T25)/T38)","v":0}]
[null,22,null,"Requested Rate of Return on Rate Base",null,{"$f":"'7. Cost_of_Capital'!L26","v":6.3008313010450054E-2},null,{"$f":"'7. Cost_of_Capital'!L26","v":6.3008313010450054E-2},null,{"$f":"'7. Cost_of_Capital'!L42","v":0},null,{"$f":"'7. Cost_of_Capital'!L42","v":0},null,{"$f":"'7. Cost_of_Capital'!L58","v":0},null,{"$f":"'7. Cost_of_Capital'!L58","v":0},null,{"$f":"'7. Cost_of_Capital'!L74","v":0},null,{"$f":"'7. Cost_of_Capital'!L74","v":0}]
[null,23,null,"Deficiency/Sufficiency in Rate of Return",null,{"$f":"F46-F47","v":-6.7044178439718702E-2},null,{"$f":"H46-H47","v":0},null,{"$f":"J46-J47","v":0},null,{"$f":"L46-L47","v":0},null,{"$f":"N46-N47","v":0},null,{"$f":"P46-P47","v":0},null,{"$f":"R46-R47","v":0},null,{"$f":"T46-T47","v":0}]
[]
[null,24,null,"Target Return on Equity",null,{"$f":"H50","v":1315230.0863550615},null,{"$f":"'7. Cost_of_Capital'!P24","v":1315230.0863550615},null,{"$f":"L50","v":0},null,{"$f":"'7. Cost_of_Capital'!P40","v":0},null,{"$f":"P50","v":0},null,{"$f":"'7. Cost_of_Capital'!P56","v":0},null,{"$f":"T50","v":0},null,{"$f":"'7. Cost_of_Capital'!P72","v":0}]
[null,25,null,"Revenue Deficiency/(Sufficiency)",null,{"$f":"F50-F36","v":2449403.3499687603}," ",{"$f":"H38*H48","v":0},null,{"$f":"J50-J36","v":-7988092},null,{"$f":"L38*L48","v":0},null,{"$f":"N50-N36","v":0},null,{"$f":"P38*P48","v":0},null,{"$f":"R50-R36","v":0},null,{"$f":"T38*T48","v":0}]
[null,26,null,"Gross Revenue Deficiency/(Sufficiency)",null,{"$f":"F51/(1-F33)","v":2449403.3499687603},"(1)",null,null,{"$f":"J51/(1-J33)","v":-7988092},"(1)",null,null,{"$f":"N51/(1-N33)","v":0},"(1)",null,null,{"$f":"R51/(1-R33)","v":0},"(1)"]
[]
[]
[null,"Notes:"]
[null,"(1)",null,"Revenue Deficiency/Sufficiency divided by (1 - Tax Rate)"]

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[null,"Revenue Requirement"]
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[null,"Line No.",null,"Particulars",null,"Application   ",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U12),\"\",'3. Data_Input_Sheet'!U12)","v":"Settlement Agreement"},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC12","v":"Per Board Decision"}]
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[null,1,null,"OM&A Expenses",null,{"$f":"'5. Utility Income'!F22","v":6201581.8399999989},null,null,null,{"$f":"'5. Utility Income'!N22","v":0},null,null,null,{"$f":"'5. Utility Income'!V22","v":0},null,null,null,{"$f":"'5. Utility Income'!AD22","v":0}]
[null,2,null,"Amortization/Depreciation",null,{"$f":"'5. Utility Income'!F23","v":2013957.1499181788},null,null,null,{"$f":"'5. Utility Income'!N23","v":0},null,null,null,{"$f":"'5. Utility Income'!V23","v":0},null,null,null,{"$f":"'5. Utility Income'!AD23","v":0}]
[null,3,null,"Property Taxes",null,{"$f":"'5. Utility Income'!F24","v":0},null,null,null,{"$f":"'5. Utility Income'!N24","v":0},null,null,null,{"$f":"'5. Utility Income'!V24","v":0},null,null,null,{"$f":"'5. Utility Income'!AD24","v":0}]
[null,4,null,"Capital Taxes",null,{"$f":"'6. Taxes_PILs'!G25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!O25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!S25","v":0}]
[null,5,null,"Income Taxes (Grossed up)",null,{"$f":"'6. Taxes_PILs'!G33","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K33","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!O33","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!S33","v":0}]
[null,6,null,"Other Expenses",null,{"$f":"'5. Utility Income'!F26","v":0},null,null,null,{"$f":"'5. Utility Income'!N26","v":0},null,null,null,{"$f":"'5. Utility Income'!V26","v":0},null,null,null,{"$f":"'5. Utility Income'!AD26","v":0}]
[null,7,null,"Return"]
[null,null,null,"Deemed Interest Expense",null,{"$f":"'8. Rev_Def_Suff'!F25","v":986726.27369552106},null,null,null,{"$f":"'8. Rev_Def_Suff'!L25","v":0},null,null,null,{"$f":"'8. Rev_Def_Suff'!P25","v":0},null,null,null,{"$f":"'8. Rev_Def_Suff'!T25","v":0}]
[null,null,null,"Return on Deemed Equity",null,{"$f":"'8. Rev_Def_Suff'!F50","v":1315230.0863550615},null,null,null,{"$f":"'8. Rev_Def_Suff'!L50","v":0},null,null,null,{"$f":"'8. Rev_Def_Suff'!P50","v":0},null,null,null,{"$f":"'8. Rev_Def_Suff'!T50","v":0}]
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[null,8,null,"Service Revenue Requirement (before Revenues)",null,{"$f":"SUM(F15:F23)","v":10517495.349968761},null,null,null,{"$f":"SUM(J15:J23)","v":0},null,null,null,{"$f":"SUM(N15:N23)","v":0},null,null,null,{"$f":"SUM(R15:R23)","v":0}]
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[null,9,null,"Revenue Offsets",null,{"$f":"'3. Data_Input_Sheet'!E33","v":80000},null,null,null,{"$f":"'3. Data_Input_Sheet'!M33","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U33","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC33","v":0}]
[null,10,null,"Base Revenue Requirement",null,{"$f":"F25-F27","v":10437495.349968761},null,null,null,{"$f":"J25-J27","v":0},null,null,null,{"$f":"N25-N27","v":0},null,null,null,{"$f":"R25-R27","v":0}]
[null,null,null,"(excluding Tranformer Owership Allowance credit adjustment)"]
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[null,11,null,"Distribution revenue",null,{"$f":"'5. Utility Income'!F16","v":10437495.349968761},null,null,null,{"$f":"'5. Utility Income'!N16","v":0},null,null,null,{"$f":"'5. Utility Income'!V16","v":0},null,null,null,{"$f":"'5. Utility Income'!AD16","v":0}]
[null,12,null,"Other revenue",null,{"$f":"'5. Utility Income'!F17","v":80000},null,null,null,{"$f":"'5. Utility Income'!N17","v":0},null,null,null,{"$f":"'5. Utility Income'!V17","v":0},null,null,null,{"$f":"'5. Utility Income'!AD17","v":0}]
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[null,13,null,"Total revenue",null,{"$f":"SUM(F31:F32)","v":10517495.349968761},null,null,null,{"$f":"SUM(J31:J32)","v":0},null,null,null,{"$f":"SUM(N31:N32)","v":0},null,null,null,{"$f":"SUM(R31:R32)","v":0}]
[]
[null,14,null,"Difference (Total Revenue Less Distribution Revenue Requirement before Revenues)",null,{"$f":"F34-F25","v":0},null,"(1)",null,{"$f":"J34-J25","v":0},null,"(1)",null,{"$f":"N34-N25","v":0},null,"(1)",null,{"$f":"R34-R25","v":0},null,"(1)"]
[]
[]
[null,null,null,"Summary Table of Revenue Requirement and Revenue Deficiency/Sufficiency"]
[]
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[null,null,null,"Grossed-Up Revenue Deficiency/(Sufficiency)",null,{"$f":"'8. Rev_Def_Suff'!F52","v":2449403.3499687603},null,null,null,{"$f":"'8. Rev_Def_Suff'!J52","v":-7988092},null,{"$f":"IF($F43=0,\" \",(J43-$F43)/$F43)","v":-4.2612399260831753},null,{"$f":"'8. Rev_Def_Suff'!N52","v":0},null,{"$f":"IF($F43=0,\" \",(N43-$F43)/$F43)","v":-1},null,{"$f":"'8. Rev_Def_Suff'!R52","v":0},null,{"$f":"IF($F43=0,\" \",(R43-$F43)/$F43)","v":-1}]
[]
[null,null,null,"Base Revenue Requirement (to be recovered from Distribution Rates)",null,{"$f":"F28","v":10437495.349968761},null,null,null,{"$f":"J28","v":0},null,{"$f":"IF($F45=0,\" \",(J45-$F45)/$F45)","v":-1},null,{"$f":"N28","v":0},null,{"$f":"IF($F45=0,\" \",(N45-$F45)/$F45)","v":-1},null,{"$f":"R28","v":0},null,{"$f":"IF($F45=0,\" \",(R45-$F45)/$F45)","v":-1}]
[null,null,null,"Revenue Deficiency/(Sufficiency) Associated with Base Revenue Requirement",null,{"$f":"'3. Data_Input_Sheet'!E26-'3. Data_Input_Sheet'!E25","v":2449403.3499687612},null,null,null,{"$f":"'3. Data_Input_Sheet'!M26-'3. Data_Input_Sheet'!M25","v":0},null,{"$f":"IF($F46=0,\" \",(J46-$F46)/$F46)","v":-1},null,{"$f":"'3. Data_Input_Sheet'!U26-'3. Data_Input_Sheet'!U25","v":0},null,{"$f":"IF($F46=0,\" \",(N46-$F46)/$F46)","v":-1},null,{"$f":"'3. Data_Input_Sheet'!AC26-'3. Data_Input_Sheet'!AC25","v":0},null,{"$f":"IF($F46=0,\" \",(R46-$F46)/$F46)","v":-1}]
[]
[]
[null,"Notes"]
[null,"(1)",null,"Line 11 - Line 8"]
[null,"(2)",null,"Percentage Change Relative to Initial Application"]

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[null,"Tracking Form"]
[null,"The first row shown, labelled \"Original Application\", summarizes key statistics based on the data inputs into the RRWF. After the original application filing, the applicant provides key changes in capital and operating expenses, load forecasts, cost of capital, etc., as revised through the processing of the application. This could be due to revisions or responses to interrogatories. The last row shown is the most current estimate of the cost of service data reflecting the original application and any updates provided by the applicant distributor (for updated evidence, responses to interrogatories, undertakings, etc.)\nPlease ensure a Reference (Column B) and/or Item Description (Column C) is entered. \n(1) Short reference to evidence material (interrogatory response, undertaking, exhibit number, Board Decision, Code, Guideline, Report of the Board, etc.)\n(2) Short description of change, issue, etc.\n\n60 Tracking Rows have been provided below.  If you require more, please contact Industry Relations @ IndustryRelations@ontarioenergyboard.ca. "]
[null,"Summary of Proposed Changes"]
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[null,null,null,"Cost of Capital",null,"Rate Base and Capital Expenditures",null,null,"Operating Expenses",null,null,"Revenue Requirement"]
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