{"text_format":"1","workbook":"xlsx","n_sheets":1,"sheets":["App 2-JA"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":61,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"App 2-JA","index":0,"n_rows":47,"n_cols":36,"rows_kept":47,"cut":false,"hidden":false,"merged":[[46,0,47,11],[8,0,8,11],[9,0,9,11],[11,16,11,17],[39,0,39,45],[40,0,40,45],[41,0,41,45]]}
[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,"Exhibit:",null,{"$f":"2027","v":2027},2010,"B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,{"$error":"#REF!"},2011,"D"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,2012,"G"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,null,2013,"J"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"M"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2026-02-20",null,2015,"P"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"S"]
["Appendix 2-JA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"V"]
["Summary of Recoverable OM&A Expenses"]
[null,{"$f":"2027-10","v":2017},{"$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":"L11+1","v":2028},{"$f":"M11+1","v":2029},2030,2031,null,null,null,{"$f":"B11","v":2017},{"$f":"C11","v":2018},{"$f":"D11","v":2019},{"$f":"E11","v":2020},{"$f":"F11","v":2021},{"$f":"G11","v":2022},{"$f":"H11","v":2023},{"$f":"I11","v":2024},{"$f":"J11","v":2025},{"$f":"K11","v":2026},null,{"$f":"L11","v":2027},null,{"$f":"M11","v":2028},{"$f":"N11","v":2029},{"$f":"O11","v":2030},{"$f":"P11","v":2031}]
[null,{"$f":"CONCATENATE(B11,\" \",IF($Q1=B11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2017 Actuals"},{"$f":"CONCATENATE(C11,\" \",IF($Q1=C11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2018 Actuals"},{"$f":"CONCATENATE(D11,\" \",IF($Q1=D11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2019 Actuals"},{"$f":"CONCATENATE(E11,\" \",IF($Q1=E11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2020 Actuals"},{"$f":"CONCATENATE(F11,\" \",IF($Q1=F11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2021 Actuals"},{"$f":"CONCATENATE(G11,\" \",IF($Q1=G11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2022 Actuals"},{"$f":"CONCATENATE(H11,\" \",IF($Q1=H11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2023 Actuals"},{"$f":"CONCATENATE(I11,\" \",IF($Q1=I11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2024 Actuals"},{"$f":"CONCATENATE(J11,\" \",IF($Q1=J11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2025 Actuals"},{"$f":"2026 & \" Bridge Year\"","v":"2026 Bridge Year"},{"$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,{"$f":"CONCATENATE(IF($Q1=T11,\"Last Rebasing Year \",\"\"),T11,\" Actuals\")","v":"2017 Actuals"},"2018 Actuals","2019 Actuals","2020 Actuals","2021 Actuals","2022 Actuals","2023 Actuals","2024 Actuals","2025 Actuals",{"$f":"CONCATENATE(AC11,\" Bridge Year\")","v":"2026 Bridge Year"},{"$f":"CONCATENATE(\"Variance \",AC11,\" Bridge vs. \",AC11-1,\" Bridge\")","v":"Variance 2026 Bridge vs. 2025 Bridge"},{"$f":"CONCATENATE(AE11,\" Test Year\")","v":"2027 Test Year"},{"$f":"CONCATENATE(\"Variance \",AE11,\" Test vs. \",AE11-1,\" Bridge\")","v":"Variance 2027 Test vs. 2026 Bridge"}]
["Reporting Basis","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,null,"Operations",{"$f":"B14","v":53256001.560000002},{"$f":"C14","v":52729994.239999995},{"$f":"D14","v":89541387.429999992},{"$f":"E14","v":84136002.689999998},{"$f":"F14","v":83214862.070000008},{"$f":"G14","v":93267998.230000004},{"$f":"H14","v":87079578.709999993},{"$f":"I14","v":85996672.030000001},{"$f":"J14","v":92919701.790000021},{"$f":"K14","v":100622247.15999998},{"$f":"AC13-AB13","v":7702545.3699999601},{"$f":"L14","v":118175455.2},{"$f":"AE13-AC13","v":17553208.040000021}]
["Operations",53256001.560000002,52729994.239999995,89541387.429999992,84136002.689999998,83214862.070000008,93267998.230000004,87079578.709999993,85996672.030000001,92919701.790000021,100622247.15999998,118175455.2,125263498.39000002,130986784.72,134767671.38999999,138409767.81,null,null,"Maintenance ",{"$f":"B15","v":27671305.279999997},{"$f":"C15","v":33232383.629999999},{"$f":"D15","v":27747271.489999998},{"$f":"E15","v":26763321.450000003},{"$f":"F15","v":29945001.18},{"$f":"G15","v":33583460.43},{"$f":"H15","v":36374713.479999997},{"$f":"I15","v":28854345.140000001},{"$f":"J15","v":30966641.900000002},{"$f":"K15","v":22050503.800000001},-8916138.1000000015,{"$f":"L15","v":23095217.640000001},1044713.8399999999]
["Maintenance",27671305.279999997,33232383.629999999,27747271.489999998,26763321.450000003,29945001.18,33583460.43,36374713.479999997,28854345.140000001,30966641.900000002,22050503.800000001,23095217.640000001,23735155.050000001,24693466.360000003,25406627.379999999,26160167.280000005,null,null,"Billing and Collecting ",{"$f":"B19","v":44060910.869999997},{"$f":"C19","v":37645860.690000005},{"$f":"D19","v":43381817.411778301},{"$f":"E19","v":64273545.969999991},{"$f":"F19","v":57378924.850000016},{"$f":"G19","v":51611529.219999999},{"$f":"H19","v":48598201.980000004},{"$f":"I19","v":49176173.740000002},{"$f":"J19","v":54054668.900000006},{"$f":"K19","v":55077813.656502664},1023144.7565026581,{"$f":"L19","v":54227802.416432709},-850011.24006995559]
["SubTotal",{"$f":"SUM(B14:B15)","v":80927306.840000004},85962377.86999999,117288658.91999999,110899324.14,113159863.25,{"$f":"SUM(G14:G15)","v":126851458.66},123454292.19,114851017.17,123886343.69000003,122672750.95999998,{"$f":"SUM(L14:L15)","v":141270672.84},{"$f":"SUM(M14:M15)","v":148998653.44000003},155680251.08000001,160174298.76999998,164569935.09,null,null,"Community Relations ",{"$f":"B20","v":3053878.83},{"$f":"C20","v":3069045.17},{"$f":"D20","v":2845057},{"$f":"E20","v":4445930.7699999996},{"$f":"F20","v":3230371.1500000004},{"$f":"G20","v":2562553.08},{"$f":"H20","v":2228912.77},{"$f":"I20","v":2210466.04},{"$f":"J20","v":2224552.48},{"$f":"K20","v":2285704.87},61152.39000000013,{"$f":"L20","v":2373752.7800000003},88047.910000000149]
["%Change (year over year)",{"$f":"IF(ISERROR((B16-HLOOKUP(B11-1,$A$11:A26,6,FALSE))/HLOOKUP(B11-1,$A$11:A26,6,FALSE)), \"\", (B16-HLOOKUP(B11-1,$A$11:A26,6,FALSE))/HLOOKUP(B11-1,$A$11:A26,6,FALSE))","v":""},{"$f":"IF(ISERROR((C16-HLOOKUP(C11-1,$A$11:B26,6,FALSE))/HLOOKUP(C11-1,$A$11:B26,6,FALSE)), \"\", (C16-HLOOKUP(C11-1,$A$11:B26,6,FALSE))/HLOOKUP(C11-1,$A$11:B26,6,FALSE))","v":6.2217207350724509E-2},{"$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$11:C26,6,FALSE))","v":0.36441850291035932},{"$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$11:D26,6,FALSE))","v":-5.4475299136619942E-2},{"$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$11:E26,6,FALSE))","v":2.0383705018312652E-2},{"$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$11:F26,6,FALSE))","v":0.12099338950022985},{"$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$11:G26,6,FALSE))","v":-2.6780665400982302E-2},{"$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$11:H26,6,FALSE))","v":-6.9687937676231521E-2},{"$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$11:I26,6,FALSE))","v":7.8669973872552909E-2},{"$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$11:J26,6,FALSE))","v":-9.7960170092420661E-3},{"$f":"IF(ISERROR((L16-K16)/K16), \"\", (L16-K16)/K16)","v":0.15160597389769362},{"$f":"IF(ISERROR((M16-L16)/L16), \"\", (M16-L16)/L16)","v":5.4703360893258869E-2},4.4843342444638834E-2,2.8867166251489371E-2,2.7442831676209641E-2,null,null,"Administrative and General ",{"$f":"B21","v":87281606.685162544},{"$f":"C21","v":105505504.93946227},{"$f":"D21","v":100983082.49832086},{"$f":"E21","v":105801265.72733943},{"$f":"F21","v":100996486.04321624},{"$f":"G21","v":107591891.65674293},{"$f":"H21","v":112963516.13037945},{"$f":"I21","v":125764586.19},{"$f":"J21","v":130773579.54000001},{"$f":"K21","v":138756914.5283637},7983334.9883636981,{"$f":"L21","v":157165104.73366386},18408190.205300152]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((L16-#REF!)/#REF!), \"\", (L16-#REF!)/#REF!)","v":""},null,null,null,null,null,null,"Total OM&A Expenses ",{"$f":"B25","v":215323703.22516254},{"$f":"C25","v":232182788.66946226},{"$f":"D25","v":264498615.83009914},{"$f":"E25","v":285420066.60733944},{"$f":"F25","v":274765645.29321623},{"$f":"G25","v":288617432.61674297},{"$f":"H25","v":287244923.0703795},{"$f":"I25","v":292002243.13999999},{"$f":"J25","v":310939144.61000001},{"$f":"K25","v":318793184.01486635},7854039.4048663378,{"$f":"L25","v":355037332.77009654},36244148.755230188]
["Billing and Collecting",44060910.869999997,37645860.690000005,43381817.411778301,64273545.969999991,57378924.850000016,51611529.219999999,48598201.980000004,49176173.740000002,54054668.900000006,55077813.656502664,54227802.416432709,56402655.338161364,57407346.090000004,59563041.890000001,61505587.159999996,null,null,"Adjustments for Total non-recoverable items3"]
["Community Relations",3053878.83,3069045.17,2845057,4445930.7699999996,3230371.1500000004,2562553.08,2228912.77,2210466.04,2224552.48,2285704.87,2373752.7800000003,2452852.1,2526914.27,2602805.06,2679465.58,null,null,"Total Recoverable OM&A Expenses ",{"$f":"IF(T11<=2016, 0, T18-T19)","v":215323703.22516254},232182788.66946226,264498615.83009914,285420066.60733944,274765645.29321623,288617432.61674297,287244923.0703795,292002243.13999999,{"$f":"IF(AB11<=2016, 0, AB18-AB19)","v":310939144.61000001},{"$f":"IF(AC11<=2016, 0, AC18-AC19)","v":318793184.01486635},{"$f":"AD18-AD19","v":7854039.4048663378},{"$f":"AE18-AE19","v":355037332.77009654},{"$f":"AF18-AF19","v":36244148.755230188}]
["Administrative and General",87281606.685162544,105505504.93946227,100983082.49832086,105801265.72733943,100996486.04321624,107591891.65674293,112963516.13037945,125764586.19,130773579.54000001,138756914.5283637,157165104.73366386,164092624.54549497,173861570.30790374,181661261.70583093,186354520.42561936,null,null,"Variance from previous year ",{"$f":"IF(T11<=2017, 0, T20-S20)","v":0},{"$f":"IF(U11<=2016, 0, U20-T20)","v":16859085.444299728},{"$f":"IF(V11<=2016, 0, V20-U20)","v":32315827.160636872},20921450.777240306,-10654421.314123213,13851787.32352674,-1372509.5463634729,4757320.0696204901,18936901.470000029,{"$f":"IF(AC11<=2016, 0, AC20-AB20)","v":7854039.4048663378},null,{"$f":"AE20-AC20","v":36244148.755230188}]
["SubTotal",{"$f":"SUM(B19:B21)","v":134396396.38516253},146220410.79946229,147209956.91009915,174520742.46733943,161605782.04321626,161765973.95674294,163790630.88037947,177151225.97,{"$f":"SUM(J19:J21)","v":187052800.92000002},{"$f":"SUM(K19:K21)","v":196120433.05486637},{"$f":"SUM(L19:L21)","v":213766659.93009657},{"$f":"SUM(M19:M21)","v":222948131.98365635},{"$f":"SUM(N19:N21)","v":233795830.66790375},243827108.65583092,250539573.16561937,null,null,"Percent change (year over year) ",{"$f":"IF(T11<=2016, 0, IF(ISERROR(T21/S20), \"\", T21/S20))","v":""},{"$f":"IF(U11<=2016, 0, IF(ISERROR(U21/T20), \"\", U21/T20))","v":7.8296468023635546E-2},{"$f":"IF(V11<=2016, 0, IF(ISERROR(V21/U20), \"\", V21/U20))","v":0.1391826988805876},7.9098526514328582E-2,-3.7328914679221926E-2,5.0413097710031406E-2,-4.7554630845394481E-3,1.6561894354020914E-2,6.4851904103081712E-2,2.5259088606284622E-2,null,{"$f":"IF(ISERROR(AE21/AC20), \"\", AE21/AC20)","v":0.11369173047796406}]
["%Change (year over year)",{"$f":"IF(ISERROR((B22-HLOOKUP(B11-1,$A$11:A26,12,FALSE))/HLOOKUP(B11-1,$A$11:A26,12,FALSE)), \"\", (B22-HLOOKUP(B11-1,$A$11:A26,12,FALSE))/HLOOKUP(B11-1,$A$11:A26,12,FALSE))","v":""},{"$f":"IF(ISERROR((C22-HLOOKUP(C11-1,$A$11:B26,12,FALSE))/HLOOKUP(C11-1,$A$11:B26,12,FALSE)), \"\", (C22-HLOOKUP(C11-1,$A$11:B26,12,FALSE))/HLOOKUP(C11-1,$A$11:B26,12,FALSE))","v":8.7978656662889038E-2},{"$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$11:C26,12,FALSE))","v":6.7674964474966383E-3},{"$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$11:D26,12,FALSE))","v":0.18552267883563694},{"$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$11:E26,12,FALSE))","v":-7.4002437999827614E-2},{"$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$11:F26,12,FALSE))","v":9.9125112666974919E-4},{"$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$11:G26,12,FALSE))","v":1.2515962869780821E-2},{"$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$11:H26,12,FALSE))","v":8.1571180340456212E-2},{"$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$11:I26,12,FALSE))","v":5.5893347030388708E-2},{"$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$11:J26,12,FALSE))","v":4.8476323745317566E-2},{"$f":"IF(ISERROR((L22-K22)/K22), \"\", (L22-K22)/K22)","v":8.9976483328963019E-2},{"$f":"IF(ISERROR((M22-L22)/L22), \"\", (M22-L22)/L22)","v":4.2950907576336725E-2},{"$f":"IF(ISERROR((N22-M22)/M22), \"\", (N22-M22)/M22)","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,{"$f":"IF(ISERROR((AE20-AB20)/AB20), \"\", (AE20-AB20)/AB20)","v":0.14182256857819342}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((L22-#REF!)/#REF!), \"\", (L22-#REF!)/#REF!)","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,{"$f":"IF(ISERROR(AVERAGEIF(V22:AE22,\"<>0\")),0,AVERAGEIF(V22:AE22,\"<>0\"))","v":4.9663840320281948E-2}]
["Total",{"$f":"SUM(B22,B16)","v":215323703.22516254},232182788.66946226,264498615.83009914,285420066.60733944,274765645.29321623,{"$f":"SUM(G22,G16)","v":288617432.61674297},{"$f":"SUM(H22,H16)","v":287244923.0703795},292002243.13999999,{"$f":"SUM(J22,J16)","v":310939144.61000001},{"$f":"SUM(K22,K16)","v":318793184.01486635},{"$f":"SUM(L22,L16)","v":355037332.77009654},{"$f":"SUM(M22,M16)","v":371946785.42365634},{"$f":"SUM(N22,N16)","v":389476081.74790376},404001407.4258309,415109508.25561941,null,null,"Compound Annual Growth Rate for all years",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((AE20-T20)=0, \"\", (AE20/T20)^(1/(2027-2017))-1)","v":5.1279554351626455E-2}]
["%Change (year over year)",{"$f":"IF(ISERROR((B25-HLOOKUP(B11-1,$A$11:A26,15,FALSE))/HLOOKUP(B11-1,$A$11:A26,15,FALSE)), \"\", (B25-HLOOKUP(B11-1,$A$11:A26,15,FALSE))/HLOOKUP(B11-1,$A$11:A26,15,FALSE))","v":""},{"$f":"IF(ISERROR((C25-HLOOKUP(C11-1,$A$11:B26,15,FALSE))/HLOOKUP(C11-1,$A$11:B26,15,FALSE)), \"\", (C25-HLOOKUP(C11-1,$A$11:B26,15,FALSE))/HLOOKUP(C11-1,$A$11:B26,15,FALSE))","v":7.8296468023635546E-2},{"$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$11:C26,15,FALSE))","v":0.1391826988805876},{"$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$11:D26,15,FALSE))","v":7.9098526514328582E-2},{"$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$11:E26,15,FALSE))","v":-3.7328914679221926E-2},{"$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$11:F26,15,FALSE))","v":5.0413097710031406E-2},{"$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$11:G26,15,FALSE))","v":-4.7554630845394481E-3},{"$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$11:H26,15,FALSE))","v":1.6561894354020914E-2},{"$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$11:I26,15,FALSE))","v":6.4851904103081712E-2},{"$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$11:J26,15,FALSE))","v":2.5259088606284622E-2},{"$f":"IF(ISERROR((L25-K25)/K25), \"\", (L25-K25)/K25)","v":0.11369173047796406},{"$f":"IF(ISERROR((M25-L25)/L25), \"\", (M25-L25)/L25)","v":4.7627252383933026E-2},{"$f":"IF(ISERROR((N25-M25)/M25), \"\", (N25-M25)/M25)","v":4.7128506042285405E-2},3.7294525539899384E-2,2.7495203297844453E-2,null,null,{"$f":"\"Compound Growth Rate                                                            (\" & 2027 - 3 & \" vs. \" & 2017 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2024 vs. 2017 Actuals)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((AA20-T20)=0, \"\", (AA20/T20)^(1/(2027-3-2016))-1)","v":3.8811606775076113E-2}]
[]
[]
[null,{"$f":"B12","v":"2017 Actuals"},"2018 Actuals","2019 Actuals","2020 Actuals","2021 Actuals","2022 Actuals","2023 Actuals","2024 Actuals","2025 Actuals","2026 Bridge Year","2027 Test Year",{"$f":"M12","v":"2028 Forecast Year"},"2029 Forecast Year","2030 Forecast Year","2031 Forecast Year"]
["Operations4",{"$f":"B14","v":53256001.560000002},52729994.239999995,89541387.429999992,84136002.689999998,83214862.070000008,93267998.230000004,87079578.709999993,85996672.030000001,92919701.790000021,100622247.15999998,118175455.2,{"$f":"M14","v":125263498.39000002},130986784.72,134767671.38999999,138409767.81]
["Maintenance5",27671305.279999997,33232383.629999999,27747271.489999998,26763321.450000003,29945001.18,33583460.43,36374713.479999997,28854345.140000001,30966641.900000002,22050503.800000001,23095217.640000001,{"$f":"M15","v":23735155.050000001},24693466.360000003,25406627.379999999,26160167.280000005]
["Billing and Collecting6",{"$f":"B19","v":44060910.869999997},37645860.690000005,43381817.411778301,64273545.969999991,57378924.850000016,51611529.219999999,48598201.980000004,49176173.740000002,54054668.900000006,55077813.656502664,54227802.416432709,{"$f":"M19","v":56402655.338161364},57407346.090000004,59563041.890000001,61505587.159999996]
["Community Relations7",3053878.83,3069045.17,2845057,4445930.7699999996,3230371.1500000004,2562553.08,2228912.77,2210466.04,2224552.48,2285704.87,2373752.7800000003,{"$f":"M20","v":2452852.1},2526914.27,2602805.06,2679465.58]
["Administrative and General8",87281606.685162544,105505504.93946227,100983082.49832086,105801265.72733943,100996486.04321624,107591891.65674293,112963516.13037945,125764586.19,130773579.54000001,138756914.5283637,157165104.73366386,{"$f":"M21","v":164092624.54549497},173861570.30790374,181661261.70583093,186354520.42561936]
["Total",{"$f":"SUM(B30:B34)","v":215323703.22516257},232182788.66946226,{"$f":"SUM(D30:D34)","v":264498615.83009917},{"$f":"SUM(E30:E34)","v":285420066.60733944},274765645.29321629,288617432.61674297,287244923.0703795,292002243.13999999,310939144.61000001,318793184.01486635,355037332.77009654,{"$f":"SUM(M30:M34)","v":371946785.42365634},389476081.74790376,404001407.4258309,415109508.25561941]
["%Change (year over year)",{"$f":"IF(T11<=2016,\"\",IF(T11=2016+1,IF(ISERROR((B35-#REF!)/#REF!),\"\",(B35-#REF!)/#REF!),IF(ISERROR((B35-#REF!)/#REF!),\"\",(B35-#REF!)/#REF!)))","v":""},{"$f":"IF(U11<=2016,\"\",IF(U11=2016+1,IF(ISERROR((C35-#REF!)/#REF!),\"\",(C35-#REF!)/#REF!),IF(ISERROR((C35-B35)/B35),\"\",(C35-B35)/B35)))","v":7.8296468023635393E-2},{"$f":"IF(V11<=2016,\"\",IF(V11=2016+1,IF(ISERROR((D35-#REF!)/#REF!),\"\",(D35-#REF!)/#REF!),IF(ISERROR((D35-C35)/C35),\"\",(D35-C35)/C35)))","v":0.13918269888058774},{"$f":"IF(W11<=2016,\"\",IF(W11=2016+1,IF(ISERROR((E35-#REF!)/#REF!),\"\",(E35-#REF!)/#REF!),IF(ISERROR((E35-D35)/D35),\"\",(E35-D35)/D35)))","v":7.9098526514328457E-2},{"$f":"IF(X11<=2016,\"\",IF(X11=2016+1,IF(ISERROR((F35-#REF!)/#REF!),\"\",(F35-#REF!)/#REF!),IF(ISERROR((F35-E35)/E35),\"\",(F35-E35)/E35)))","v":-3.7328914679221718E-2},{"$f":"IF(Y11<=2016,\"\",IF(Y11=2016+1,IF(ISERROR((G35-#REF!)/#REF!),\"\",(G35-#REF!)/#REF!),IF(ISERROR((G35-F35)/F35),\"\",(G35-F35)/F35)))","v":5.0413097710031177E-2},{"$f":"IF(Z11<=2016,\"\",IF(Z11=2016+1,IF(ISERROR((H35-#REF!)/#REF!),\"\",(H35-#REF!)/#REF!),IF(ISERROR((H35-G35)/G35),\"\",(H35-G35)/G35)))","v":-4.7554630845394481E-3},{"$f":"IF(AA11<=2016,\"\",IF(AA11=2016+1,IF(ISERROR((I35-#REF!)/#REF!),\"\",(I35-#REF!)/#REF!),IF(ISERROR((I35-H35)/H35),\"\",(I35-H35)/H35)))","v":1.6561894354020914E-2},{"$f":"IF(AB11<=2016,\"\",IF(AB11=2016+1,IF(ISERROR((J35-#REF!)/#REF!),\"\",(J35-#REF!)/#REF!),IF(ISERROR((J35-I35)/I35),\"\",(J35-I35)/I35)))","v":6.4851904103081712E-2},{"$f":"IF(AC11<=2016,\"\",IF(AC11=2016+1,IF(ISERROR((K35-#REF!)/#REF!),\"\",(K35-#REF!)/#REF!),IF(ISERROR((K35-J35)/J35),\"\",(K35-J35)/J35)))","v":2.5259088606284622E-2},{"$f":"IF(AE11<=2016,\"\",IF(AE11=2016+1,IF(ISERROR((L35-#REF!)/#REF!),\"\",(L35-#REF!)/#REF!),IF(ISERROR((L35-K35)/K35),\"\",(L35-K35)/K35)))","v":0.11369173047796406},{"$f":"IF(AG11<=2016,\"\",IF(AG11=2016+1,IF(ISERROR((M35-#REF!)/#REF!),\"\",(M35-#REF!)/#REF!),IF(ISERROR((M35-L35)/L35),\"\",(M35-L35)/L35)))","v":4.7627252383933026E-2},{"$f":"IF(AH11<=2016,\"\",IF(AH11=2016+1,IF(ISERROR((N35-#REF!)/#REF!),\"\",(N35-#REF!)/#REF!),IF(ISERROR((N35-M35)/M35),\"\",(N35-M35)/M35)))","v":4.7128506042285405E-2},{"$f":"IF(AI11<=2016,\"\",IF(AI11=2016+1,IF(ISERROR((O35-#REF!)/#REF!),\"\",(O35-#REF!)/#REF!),IF(ISERROR((O35-N35)/N35),\"\",(O35-N35)/N35)))","v":3.7294525539899384E-2},{"$f":"IF(AJ11<=2016,\"\",IF(AJ11=2016+1,IF(ISERROR((P35-#REF!)/#REF!),\"\",(P35-#REF!)/#REF!),IF(ISERROR((P35-O35)/O35),\"\",(P35-O35)/O35)))","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)"]