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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}]
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[null,null,null,null,null,"Utility Name   ","Oshawa PUC Networks Inc."]
[]
[null,null,null,null,null,"Service Territory","Oshawa"]
[]
[null,null,null,null,null,"Assigned EB Number","EB-2025-0014",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","Lori Filion, Manager Regulatory Affairs & Strategy",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   ","1-905-723-4626",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   ","lfilion@oshawapower.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,2021,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."]

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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"]
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[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,{"$f":"IF(ISBLANK(U12),\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,"Per Board Decision"]
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[null,1,"Rate Base"]
[null,null,"Gross Fixed Assets (average)",null,{"$f":"AVERAGE(294023849.69,309424766.03)","v":301724307.86000001},null,null,null,{"$f":"IF(ISBLANK(M16),\"\",IF(ISBLANK(E16),\"\",M16-E16))","v":0},null,null,null,301724307.86000001,null,null,null,{"$f":"IF(ISBLANK(U16),\"\",IF(ISBLANK(M16),\"\",U16-M16))","v":0},null,null,null,{"$f":"M16","v":301724307.86000001},null,null,null,{"$f":"IF(ISBLANK(AC16),\"\",IF(ISBLANK(U16),\"\",AC16-U16))","v":-3405173.6549999714},null,null,null,{"$f":"AVERAGE(292396769.68,304241498.73)","v":298319134.20500004}]
[null,null,"Accumulated Depreciation (average)",null,{"$f":"AVERAGE(-126376356.44,-132750311.92)","v":-129563334.18000001},null,"(4)",null,{"$f":"IF(ISBLANK(M17),\"\",IF(ISBLANK(E17),\"\",M17-E17))","v":0},null,null,null,-129563334.18000001,null,null,null,{"$f":"IF(ISBLANK(U17),\"\",IF(ISBLANK(M17),\"\",U17-M17))","v":0},null,null,null,{"$f":"M17","v":-129563334.18000001},null,null,null,{"$f":"IF(ISBLANK(AC17),\"\",IF(ISBLANK(U17),\"\",AC17-U17))","v":418656.37000000477},null,null,null,{"$f":"AVERAGE(-126199502.6,-132089853.02)","v":-129144677.81}]
[null,null,"Allowance for Working Capital:"]
[null,null,"Controllable Expenses",null,{"$f":"22172197.05+99793+164561.64","v":22436551.690000001},null,null,null,{"$f":"IF(ISBLANK(M19),\"\",IF(ISBLANK(E19),\"\",M19-E19))","v":0},null,null,null,22436551.690000001,null,null,null,{"$f":"IF(ISBLANK(U19),\"\",IF(ISBLANK(M19),\"\",U19-M19))","v":0},null,null,null,{"$f":"M19","v":22436551.690000001},null,null,null,{"$f":"IF(ISBLANK(AC19),\"\",IF(ISBLANK(U19),\"\",AC19-U19))","v":-2771990.0500000007},null,null,null,{"$f":"AC36+AC38","v":19664561.640000001}]
[null,null,"Cost of Power",null,134866266.17057413,null,null,null,{"$f":"IF(ISBLANK(M20),\"\",IF(ISBLANK(E20),\"\",M20-E20))","v":-569234.47623226047},null,null,null,134297031.69434187,null,null,null,{"$f":"IF(ISBLANK(U20),\"\",IF(ISBLANK(M20),\"\",U20-M20))","v":590961.01755928993},null,null,null,134887992.71190116,null,null,null,{"$f":"IF(ISBLANK(AC20),\"\",IF(ISBLANK(U20),\"\",AC20-U20))","v":12937217.098150492},null,null,null,147825209.81005165]
[null,null,"Working Capital Rate (%)",null,7.4999999999999997E-2,null,"(8)",null,{"$f":"IF(ISBLANK(M21),\"\",IF(ISBLANK(E21),\"\",M21-E21))","v":0},null,null,null,7.4999999999999997E-2,null,"(8)",null,{"$f":"IF(ISBLANK(U21),\"\",IF(ISBLANK(M21),\"\",U21-M21))","v":0},null,null,null,{"$f":"M21","v":7.4999999999999997E-2},null,"(8)",null,{"$f":"IF(ISBLANK(AC21),\"\",IF(ISBLANK(U21),\"\",AC21-U21))","v":0},null,null,null,{"$f":"U21","v":7.4999999999999997E-2},null,"(8)"]
[]
[null,2,"Utility Income"]
[null,null,"Operating Revenues:"]
[null,null,"Distribution Revenue at Current Rates",null,32178736.269876499,null,null,null,{"$f":"IF(ISBLANK(M25),\"\",IF(ISBLANK(E25),\"\",M25-E25))","v":-134624.18418328092},null,null,null,32044112.085693218,null,null,null,{"$f":"IF(ISBLANK(U25),\"\",IF(ISBLANK(M25),\"\",U25-M25))","v":165064.26424504444},null,null,null,32209176.349938262,null,null,null,{"$f":"IF(ISBLANK(AC25),\"\",IF(ISBLANK(U25),\"\",AC25-U25))","v":18012.205920398235},null,null,null,32227188.55585866]
[null,null,"Distribution Revenue at Proposed Rates",null,{"$f":"BRRAPP","v":38848892.253207311},null,null,null,{"$f":"IF(ISBLANK(M26),\"\",IF(ISBLANK(E26),\"\",M26-E26))","v":-2778.4569067507982},null,null,null,38846113.79630056,null,null,null,{"$f":"IF(ISBLANK(U26),\"\",IF(ISBLANK(M26),\"\",U26-M26))","v":-346296.71115586907},null,null,null,{"$f":"BRRSA","v":38499817.085144691},null,null,null,{"$f":"IF(ISBLANK(AC26),\"\",IF(ISBLANK(U26),\"\",AC26-U26))","v":-3461350.2998401225},null,null,null,{"$f":"BRRPBD","v":35038466.785304569}]
[null,null,"Other Revenue:"]
[null,null,"Miscellaneous Service Revenues",null,411466.2,null,null,null,{"$f":"IF(ISBLANK(M28),\"\",IF(ISBLANK(E28),\"\",M28-E28))","v":25.239999999990687},null,null,null,411491.44,null,null,null,{"$f":"IF(ISBLANK(U28),\"\",IF(ISBLANK(M28),\"\",U28-M28))","v":0},null,null,null,{"$f":"M28","v":411491.44},null,null,null,{"$f":"IF(ISBLANK(AC28),\"\",IF(ISBLANK(U28),\"\",AC28-U28))","v":0},null,null,null,{"$f":"U28","v":411491.44}]
[null,null,"Late Payment Charges",null,416050.08,null,null,null,{"$f":"IF(ISBLANK(M29),\"\",IF(ISBLANK(E29),\"\",M29-E29))","v":0},null,null,null,416050.08,null,null,null,{"$f":"IF(ISBLANK(U29),\"\",IF(ISBLANK(M29),\"\",U29-M29))","v":284000.00000000006},null,null,null,{"$f":"M29+284000","v":700050.08000000007},null,null,null,{"$f":"IF(ISBLANK(AC29),\"\",IF(ISBLANK(U29),\"\",AC29-U29))","v":0},null,null,null,{"$f":"U29","v":700050.08000000007}]
[null,null,"Other Operating Revenues",null,2131572.86,null,null,null,{"$f":"IF(ISBLANK(M30),\"\",IF(ISBLANK(E30),\"\",M30-E30))","v":334.2550000003539},null,null,null,2131907.1150000002,null,null,null,{"$f":"IF(ISBLANK(U30),\"\",IF(ISBLANK(M30),\"\",U30-M30))","v":0},null,null,null,{"$f":"M30","v":2131907.1150000002},null,null,null,{"$f":"IF(ISBLANK(AC30),\"\",IF(ISBLANK(U30),\"\",AC30-U30))","v":0},null,null,null,{"$f":"U30","v":2131907.1150000002}]
[null,null,"Other Income and Deductions",null,519017.72,null,null,null,{"$f":"IF(ISBLANK(M31),\"\",IF(ISBLANK(E31),\"\",M31-E31))","v":0},null,null,null,519017.72,null,null,null,{"$f":"IF(ISBLANK(U31),\"\",IF(ISBLANK(M31),\"\",U31-M31))","v":64808},null,null,null,{"$f":"M31+64808","v":583825.72},null,null,null,{"$f":"IF(ISBLANK(AC31),\"\",IF(ISBLANK(U31),\"\",AC31-U31))","v":0},null,null,null,{"$f":"U31","v":583825.72}]
[]
[null,null,null,"Total Revenue Offsets",3478106.86,null,"(6)",null,{"$f":"IF(ISBLANK(M33),\"\",IF(ISBLANK(E33),\"\",M33-E33))","v":359.49500000011176},null,null,null,3478466.355,null,null,null,{"$f":"IF(ISBLANK(U33),\"\",IF(ISBLANK(M33),\"\",U33-M33))","v":348808},null,null,null,{"$f":"M33+348808","v":3827274.355},null,null,null,{"$f":"IF(ISBLANK(AC33),\"\",IF(ISBLANK(U33),\"\",AC33-U33))","v":0},null,null,null,{"$f":"U33","v":3827274.355}]
[]
[null,null,"Operating Expenses:"]
[null,null,"OM+A Expenses",null,{"$f":"E19-E38-E40","v":22271990.050000001},null,null,null,{"$f":"IF(ISBLANK(M36),\"\",IF(ISBLANK(E36),\"\",M36-E36))","v":0},null,null,null,22271990.050000001,null,null,null,{"$f":"IF(ISBLANK(U36),\"\",IF(ISBLANK(M36),\"\",U36-M36))","v":0},null,null,null,{"$f":"M36","v":22271990.050000001},null,null,null,{"$f":"IF(ISBLANK(AC36),\"\",IF(ISBLANK(U36),\"\",AC36-U36))","v":-2771990.0500000007},null,null,null,19500000]
[null,null,"Depreciation/Amortization",null,9467348.3300000001,null,null,null,{"$f":"IF(ISBLANK(M37),\"\",IF(ISBLANK(E37),\"\",M37-E37))","v":0},null,null,null,9467348.3300000001,null,null,null,{"$f":"IF(ISBLANK(U37),\"\",IF(ISBLANK(M37),\"\",U37-M37))","v":0},null,null,null,{"$f":"M37","v":9467348.3300000001},null,null,null,{"$f":"IF(ISBLANK(AC37),\"\",IF(ISBLANK(U37),\"\",AC37-U37))","v":-556798.80999999866},null,null,null,{"$f":"8975874.55-65325.03","v":8910549.5200000014}]
[null,null,"Property taxes",null,{"$f":"164561.64","v":164561.64000000001},null,null,null,{"$f":"IF(ISBLANK(M38),\"\",IF(ISBLANK(E38),\"\",M38-E38))","v":0},null,null,null,164561.64000000001,null,null,null,{"$f":"IF(ISBLANK(U38),\"\",IF(ISBLANK(M38),\"\",U38-M38))","v":0},null,null,null,{"$f":"M38","v":164561.64000000001},null,null,null,{"$f":"IF(ISBLANK(AC38),\"\",IF(ISBLANK(U38),\"\",AC38-U38))","v":0},null,null,null,{"$f":"U38","v":164561.64000000001}]
[null,null,"Capital taxes",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U39),\"\",IF(ISBLANK(M39),\"\",U39-M39))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC39),\"\",IF(ISBLANK(U39),\"\",AC39-U39))","v":""}]
[null,null,"Other expenses",null,null,null,null,null,{"$f":"IF(ISBLANK(M40),\"\",IF(ISBLANK(E40),\"\",M40-E40))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U40),\"\",IF(ISBLANK(M40),\"\",U40-M40))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(AC40),\"\",IF(ISBLANK(U40),\"\",AC40-U40))","v":""}]
[]
[null,3,"Taxes/PILs"]
[null,null,"Taxable Income:"]
[null,null,null,"Adjustments required to arrive at taxable income",-6622513,null,"(2)",null,{"$f":"IF(ISBLANK(M44),\"\",IF(ISBLANK(E44),\"\",M44-E44))","v":1537.272382277064},null,null,null,-6620975.7276177229,null,null,null,{"$f":"IF(ISBLANK(U44),\"\",IF(ISBLANK(M44),\"\",U44-M44))","v":-1595.5947474073619},null,null,null,-6622571.3223651303,null,null,null,{"$f":"IF(ISBLANK(AC44),\"\",IF(ISBLANK(U44),\"\",AC44-U44))","v":104.58595834020525},null,null,null,-6622466.7364067901]
[null,null,"Utility Income Taxes and Rates:"]
[null,null,"Income taxes (not grossed up)",null,0,null,null,null,{"$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,{"$f":"IF(ISBLANK(E46),\"\",E46/(1-SUM(E49:E50)))","v":0},null,null,null,null,null,null,null,{"$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,0.15,null,null,null,{"$f":"IF(ISBLANK(M49),\"\",IF(ISBLANK(E49),\"\",M49-E49))","v":0},null,null,null,0.15,null,null,null,{"$f":"IF(ISBLANK(U49),\"\",IF(ISBLANK(M49),\"\",U49-M49))","v":0},null,null,null,{"$f":"M49","v":0.15},null,null,null,{"$f":"IF(ISBLANK(AC49),\"\",IF(ISBLANK(U49),\"\",AC49-U49))","v":0},null,null,null,{"$f":"U49","v":0.15}]
[null,null,"Provincial tax (%)",null,0.115,null,null,null,{"$f":"IF(ISBLANK(M50),\"\",IF(ISBLANK(E50),\"\",M50-E50))","v":0},null,null,null,0.115,null,null,null,{"$f":"IF(ISBLANK(U50),\"\",IF(ISBLANK(M50),\"\",U50-M50))","v":0},null,null,null,{"$f":"M50","v":0.115},null,null,null,{"$f":"IF(ISBLANK(AC50),\"\",IF(ISBLANK(U50),\"\",AC50-U50))","v":0},null,null,null,{"$f":"U50","v":0.115}]
[null,null,"Income Tax Credits",null,null,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":0},null,null,null,0.56000000000000005,null,null,null,{"$f":"IF(ISBLANK(U55),\"\",IF(ISBLANK(M55),\"\",U55-M55))","v":0},null,null,null,{"$f":"M55","v":0.56000000000000005},null,null,null,{"$f":"IF(ISBLANK(AC55),\"\",IF(ISBLANK(U55),\"\",AC55-U55))","v":0},null,null,null,{"$f":"U55","v":0.56000000000000005}]
[null,null,"Short-term debt Capitalization Ratio (%)",null,0.04,null,"(7)",null,{"$f":"IF(ISBLANK(M56),\"\",IF(ISBLANK(E56),\"\",M56-E56))","v":0},null,null,null,0.04,null,"(7)",null,{"$f":"IF(ISBLANK(U56),\"\",IF(ISBLANK(M56),\"\",U56-M56))","v":0},null,null,null,{"$f":"M56","v":0.04},null,"(7)",null,{"$f":"IF(ISBLANK(AC56),\"\",IF(ISBLANK(U56),\"\",AC56-U56))","v":0},null,null,null,{"$f":"U56","v":0.04},null,"(7)"]
[null,null,"Common Equity Capitalization Ratio (%)",null,0.4,null,null,null,{"$f":"IF(ISBLANK(M57),\"\",IF(ISBLANK(E57),\"\",M57-E57))","v":0},null,null,null,0.4,null,null,null,{"$f":"IF(ISBLANK(U57),\"\",IF(ISBLANK(M57),\"\",U57-M57))","v":0},null,null,null,{"$f":"M57","v":0.4},null,null,null,{"$f":"IF(ISBLANK(AC57),\"\",IF(ISBLANK(U57),\"\",AC57-U57))","v":0},null,null,null,{"$f":"U57","v":0.4}]
[null,null,"Prefered Shares Capitalization Ratio (%)",null,0,null,null,null,{"$f":"IF(ISBLANK(M58),\"\",IF(ISBLANK(E58),\"\",M58-E58))","v":0},null,null,null,0,null,null,null,{"$f":"IF(ISBLANK(U58),\"\",IF(ISBLANK(M58),\"\",U58-M58))","v":0},null,null,null,{"$f":"M58","v":0},null,null,null,{"$f":"IF(ISBLANK(AC58),\"\",IF(ISBLANK(U58),\"\",AC58-U58))","v":0},null,null,null,{"$f":"U58","v":0}]
[null,null,null,null,{"$f":"SUM(E55:E58)","v":1},null,null,null,null,null,null,null,{"$f":"SUM(M55:M58)","v":1},null,null,null,null,null,null,null,{"$f":"SUM(U55:U58)","v":1},null,null,null,null,null,null,null,{"$f":"SUM(AC55:AC58)","v":1}]
[null,null,null,null,{"$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,{"$f":"IF(ISBLANK(AC57),\"\",IF(SUM(AC55:AC58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""}]
[null,null,"Cost of Capital"]
[null,null,"Long-term debt Cost Rate (%)",null,3.4099999999999998E-2,null,null,null,{"$f":"IF(ISBLANK(M62),\"\",IF(ISBLANK(E62),\"\",M62-E62))","v":0},null,null,null,3.4099999999999998E-2,null,null,null,{"$f":"IF(ISBLANK(U62),\"\",IF(ISBLANK(M62),\"\",U62-M62))","v":0},null,null,null,{"$f":"M62","v":3.4099999999999998E-2},null,null,null,{"$f":"IF(ISBLANK(AC62),\"\",IF(ISBLANK(U62),\"\",AC62-U62))","v":0},null,null,null,{"$f":"U62","v":3.4099999999999998E-2}]
[null,null,"Short-term debt Cost Rate (%)",null,3.9100000000000003E-2,null,null,null,{"$f":"IF(ISBLANK(M63),\"\",IF(ISBLANK(E63),\"\",M63-E63))","v":0},null,null,null,3.9100000000000003E-2,null,null,null,{"$f":"IF(ISBLANK(U63),\"\",IF(ISBLANK(M63),\"\",U63-M63))","v":0},null,null,null,{"$f":"M63","v":3.9100000000000003E-2},null,null,null,{"$f":"IF(ISBLANK(AC63),\"\",IF(ISBLANK(U63),\"\",AC63-U63))","v":-1.1900000000000004E-2},null,null,null,2.7199999999999998E-2]
[null,null,"Common Equity Cost Rate (%)",null,0.09,null,null,null,{"$f":"IF(ISBLANK(M64),\"\",IF(ISBLANK(E64),\"\",M64-E64))","v":0},null,null,null,0.09,null,null,null,{"$f":"IF(ISBLANK(U64),\"\",IF(ISBLANK(M64),\"\",U64-M64))","v":0},null,null,null,{"$f":"M64","v":0.09},null,null,null,{"$f":"IF(ISBLANK(AC64),\"\",IF(ISBLANK(U64),\"\",AC64-U64))","v":1.1000000000000038E-3},null,null,null,9.11E-2]
[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$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Gross Fixed Assets (average)","Rate Base",{"$f":"'3. Data_Input_Sheet'!E16","v":301724307.86000001},{"$f":"'3. Data_Input_Sheet'!U16","v":301724307.86000001}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Accumulated Depreciation (average)","Rate Base",{"$f":"'3. Data_Input_Sheet'!E17","v":-129563334.18000001},{"$f":"'3. Data_Input_Sheet'!U17","v":-129563334.18000001}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Controllable Expenses","Allowance for Working Capital",{"$f":"'3. Data_Input_Sheet'!E19","v":22436551.690000001},{"$f":"'3. Data_Input_Sheet'!U19","v":22436551.690000001}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Cost of Power","Allowance for Working Capital",{"$f":"'3. Data_Input_Sheet'!E20","v":134866266.17057413},{"$f":"'3. Data_Input_Sheet'!U20","v":134887992.71190116}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Working Capital Rate (%)","Allowance for Working Capital",{"$f":"'3. Data_Input_Sheet'!E21","v":7.4999999999999997E-2},{"$f":"'3. Data_Input_Sheet'!U21","v":7.4999999999999997E-2}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Distribution Revenue at Current Rates","Utility Income",{"$f":"'3. Data_Input_Sheet'!E25","v":32178736.269876499},{"$f":"'3. Data_Input_Sheet'!U25","v":32209176.349938262}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Distribution Revenue at Proposed Rates","Utility Income",{"$f":"'3. Data_Input_Sheet'!E26","v":38848892.253207311},{"$f":"'3. Data_Input_Sheet'!U26","v":38499817.085144691}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Specific Service Charges","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E28","v":411466.2},{"$f":"'3. Data_Input_Sheet'!U28","v":411491.44}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Late Payment Charges","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E29","v":416050.08},{"$f":"'3. Data_Input_Sheet'!U29","v":700050.08000000007}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Other Distribution Revenue","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E30","v":2131572.86},{"$f":"'3. Data_Input_Sheet'!U30","v":2131907.1150000002}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},"Other Income and Deductions","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E31","v":519017.72},{"$f":"'3. Data_Input_Sheet'!U31","v":583825.72}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},"Total Revenue Offsets","Other Revenue",{"$f":"'3. Data_Input_Sheet'!E33","v":3478106.86},{"$f":"'3. Data_Input_Sheet'!U33","v":3827274.355}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"OM+A Expenses","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E36","v":22271990.050000001},{"$f":"'3. Data_Input_Sheet'!U36","v":22271990.050000001}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Depreciation/Amortization","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E37","v":9467348.3300000001},{"$f":"'3. Data_Input_Sheet'!U37","v":9467348.3300000001}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Property taxes","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E38","v":164561.64000000001},{"$f":"'3. Data_Input_Sheet'!U38","v":164561.64000000001}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Other expenses","Operating Expenses",{"$f":"'3. Data_Input_Sheet'!E40","v":0},{"$f":"'3. Data_Input_Sheet'!U40","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Adjustments required to arrive at taxable income","Taxable Income",{"$f":"'3. Data_Input_Sheet'!E44","v":-6622513},{"$f":"'3. Data_Input_Sheet'!U44","v":-6622571.3223651303}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Income taxes (not grossed up)","Utility Income Taxes",{"$f":"'3. Data_Input_Sheet'!E46","v":0},{"$f":"'3. Data_Input_Sheet'!U46","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Federal tax (%)","Income taxes (grossed up)",{"$f":"'3. Data_Input_Sheet'!E49","v":0.15},{"$f":"'3. Data_Input_Sheet'!U49","v":0.15}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Provincial tax (%)","Income taxes (grossed up)",{"$f":"'3. Data_Input_Sheet'!E50","v":0.115},{"$f":"'3. Data_Input_Sheet'!U50","v":0.115}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Income Tax Credits","Income taxes (grossed up)",{"$f":"'3. Data_Input_Sheet'!E51","v":0},{"$f":"'3. Data_Input_Sheet'!U51","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Long-term debt Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E55","v":0.56000000000000005},{"$f":"'3. Data_Input_Sheet'!U55","v":0.56000000000000005}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Short-term debt Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E56","v":0.04},{"$f":"'3. Data_Input_Sheet'!U56","v":0.04}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Common Equity Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E57","v":0.4},{"$f":"'3. Data_Input_Sheet'!U57","v":0.4}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Prefered Shares Capitalization Ratio (%)","Capitalization",{"$f":"'3. Data_Input_Sheet'!E58","v":0},{"$f":"'3. Data_Input_Sheet'!U58","v":0}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Long-term debt Cost Rate (%)","Cost of Capital",{"$f":"'3. Data_Input_Sheet'!E62","v":3.4099999999999998E-2},{"$f":"'3. Data_Input_Sheet'!U62","v":3.4099999999999998E-2}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Short-term debt Cost Rate (%)","Cost of Capital",{"$f":"'3. Data_Input_Sheet'!E63","v":3.9100000000000003E-2},{"$f":"'3. Data_Input_Sheet'!U63","v":3.9100000000000003E-2}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Common Equity Cost Rate (%)","Cost of Capital",{"$f":"'3. Data_Input_Sheet'!E64","v":0.09},{"$f":"'3. Data_Input_Sheet'!U64","v":0.09}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Prefered Shares Cost Rate (%)","Cost of Capital",{"$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,{"$f":"IFERROR('3. Data_Input_Sheet'!E16,0)","v":301724307.86000001},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!I16,0)","v":0},null,null,null,{"$f":"IFERROR(G13+K13,0)","v":301724307.86000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q16","v":0},null,null,null,{"$f":"IFERROR(G13+K13+S13,0)","v":301724307.86000001},null,{"$f":"'3. Data_Input_Sheet'!Y16","v":-3405173.6549999714},null,null,null,{"$f":"IFERROR(Y13+W13,0)","v":298319134.20500004}]
[null,2,null,"Accumulated Depreciation (average)","(2)",null,{"$f":"IFERROR('3. Data_Input_Sheet'!E17,0)","v":-129563334.18000001},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!I17,0)","v":0},null,null,null,{"$f":"IFERROR(G14+K14,0)","v":-129563334.18000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q17","v":0},null,null,null,{"$f":"IFERROR(G14+K14+S14,0)","v":-129563334.18000001},null,{"$f":"'3. Data_Input_Sheet'!Y17","v":418656.37000000477},null,null,null,{"$f":"IFERROR(Y14+W14,0)","v":-129144677.81}]
[null,3,null,"Net Fixed Assets (average)","(2)",null,{"$f":"IFERROR(SUM(G13:G14),0)","v":172160973.68000001},null,null,null,{"$f":"IFERROR(SUM(K13:K14),0)","v":0},null,null,null,{"$f":"SUM(O13:O14)","v":172160973.68000001},null,null,null,{"$f":"IFERROR(SUM(S13:S14),0)","v":0},null,null,null,{"$f":"IFERROR(SUM(W13:W14),0)","v":172160973.68000001},null,{"$f":"IFERROR(SUM(Y13:Y14),0)","v":-2986517.2849999666},null,null,null,{"$f":"IFERROR(SUM(AC13:AC14),0)","v":169174456.39500004}]
[]
[null,4,null,"Allowance for Working Capital","(1)",null,{"$f":"IFERROR(G30,0)","v":11797711.339543059},null,null,null,{"$f":"IFERROR(K30,0)","v":-42692.585717419162},null,null,null,{"$f":"IFERROR(O30,0)","v":11755018.75382564},null,null,null,{"$f":"IFERROR(S30,0)","v":44322.076316945255},null,null,null,{"$f":"IFERROR(W30,0)","v":11799340.830142586},null,{"$f":"IFERROR(Y30,0)","v":762392.02861128934},null,null,null,{"$f":"IFERROR(AC30,0)","v":12561732.858753875}]
[]
[null,5,null,"Total Rate Base",null,null,{"$f":"IFERROR(G17+G15,0)","v":183958685.01954305},null,null,null,{"$f":"IFERROR(K17+K15,0)","v":-42692.585717419162},null,null,null,{"$f":"IFERROR(O17+O15,0)","v":183915992.43382564},null,null,null,{"$f":"IFERROR(S17+S15,0)","v":44322.076316945255},null,null,null,{"$f":"IFERROR(W15+W17,0)","v":183960314.51014259},null,{"$f":"IFERROR(Y17+Y15,0)","v":-2224125.2563886773},null,null,null,{"$f":"IFERROR(AC15+AC17,0)","v":181736189.2537539}]
[null,null,"(1)","Allowance for Working Capital - Derivation"]
[]
[]
[]
[null,6,null,"Controllable Expenses",null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!E19,0)","v":22436551.690000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!I19","v":0},null,null,null,{"$f":"IFERROR(G24+K24,0)","v":22436551.690000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q19","v":0},null,null,null,{"$f":"IFERROR(G24+K24+S24,0)","v":22436551.690000001},null,{"$f":"'3. Data_Input_Sheet'!Y19","v":-2771990.0500000007},null,null,null,{"$f":"IFERROR(Y24+W24,0)","v":19664561.640000001}]
[null,7,null,"Cost of Power",null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!E20,0)","v":134866266.17057413},null,null,null,{"$f":"'3. Data_Input_Sheet'!I20","v":-569234.47623226047},null,null,null,{"$f":"IFERROR(G25+K25,0)","v":134297031.69434187},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q20","v":590961.01755928993},null,null,null,{"$f":"IFERROR(G25+K25+S25,0)","v":134887992.71190116},null,{"$f":"'3. Data_Input_Sheet'!Y20","v":12937217.098150492},null,null,null,{"$f":"IFERROR(Y25+W25,0)","v":147825209.81005165}]
[null,8,null,"Working Capital Base",null,null,{"$f":"IFERROR(SUM(G24:G25),0)","v":157302817.86057413},null,null,null,{"$f":"IFERROR(K24+K25,0)","v":-569234.47623226047},null,null,null,{"$f":"SUM(O24:O25)","v":156733583.38434187},null,null,null,{"$f":"IFERROR(S24+S25,0)","v":590961.01755928993},null,null,null,{"$f":"IFERROR(SUM(W24:W25),0)","v":157324544.40190116},null,{"$f":"IFERROR(Y24+Y25,0)","v":10165227.048150491},null,null,null,{"$f":"IFERROR(SUM(AC24:AC25),0)","v":167489771.45005167}]
[]
[null,9,null,"Working Capital Rate % ","(1)",null,{"$f":"IFERROR('3. Data_Input_Sheet'!E21,0)","v":7.4999999999999997E-2},null,null,null,{"$f":"IFERROR(O28-G28,0)","v":0},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!M21,0)","v":7.4999999999999997E-2},null,null,null,{"$f":"IFERROR(W28-O28,0)","v":0},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!U21,0)","v":7.4999999999999997E-2},null,{"$f":"IFERROR(AC28-W28,0)","v":0},null,null,null,{"$f":"IFERROR('3. Data_Input_Sheet'!AC21,0)","v":7.4999999999999997E-2}]
[]
[null,10,null,"Working Capital Allowance",null,null,{"$f":"IFERROR(G26*G28,0)","v":11797711.339543059},null,null,null,{"$f":"IFERROR(O30-G30,0)","v":-42692.585717419162},null,null,null,{"$f":"IFERROR(O26*O28,0)","v":11755018.75382564},null,null,null,{"$f":"IFERROR(W30-O30,0)","v":44322.076316945255},null,null,null,{"$f":"IFERROR(W26*W28,0)","v":11799340.830142586},null,{"$f":"IFERROR(AC30-W30,0)","v":762392.02861128934},null,null,null,{"$f":"IFERROR(AC26*AC28,0)","v":12561732.858753875}]
[]
[]
[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,{"$f":"'3. Data_Input_Sheet'!E26","v":38848892.253207311},null,null,null,{"$f":"N16-F16","v":-2778.4569067507982},null,null,null,{"$f":"'3. Data_Input_Sheet'!M26","v":38846113.79630056},null,null,null,{"$f":"V16-N16","v":-346296.71115586907},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U26),'5. Utility Income'!N16,'3. Data_Input_Sheet'!U26)","v":38499817.085144691},null,null,null,{"$f":"AD16-V16","v":-3461350.2998401225},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC26),'5. Utility Income'!V16,'3. Data_Input_Sheet'!AC26)","v":35038466.785304569}]
[null,2,null,"Other Revenue","(1)",{"$f":"F48","v":3478106.8599999994},null,null,null,{"$f":"N17-F17","v":359.49500000104308},null,null,null,{"$f":"N48","v":3478466.3550000004},null,null,null,{"$f":"V17-N17","v":348808},null,null,null,{"$f":"V48","v":3827274.3550000004},null,null,null,{"$f":"AD17-V17","v":0},null,null,null,{"$f":"AD48","v":3827274.3550000004}]
[null,null,null,null,null,{"$f":"SUM(F16:F17)","v":42326999.11320731},null,null,null,{"$f":"SUM(J16:J17)","v":-2418.9619067497551},null,null,null,{"$f":"SUM(N16:N17)","v":42324580.151300564},null,null,null,{"$f":"SUM(R16:R17)","v":2511.2888441309333},null,null,null,{"$f":"SUM(V16:V17)","v":42327091.440144688},null,null,null,{"$f":"SUM(Z16:Z17)","v":-3461350.2998401225},null,null,null,{"$f":"SUM(AD16:AD17)","v":38865741.140304565}]
[null,3,null,"Total Operating Revenues"]
[]
[null,null,null,"Operating Expenses:"]
[null,4,null,"OM+A Expenses",null,{"$f":"'3. Data_Input_Sheet'!E36","v":22271990.050000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!I36","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M36","v":22271990.050000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q36","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U36","v":22271990.050000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y36","v":-2771990.0500000007},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC36","v":19500000}]
[null,5,null,"Depreciation/Amortization",null,{"$f":"'3. Data_Input_Sheet'!E37","v":9467348.3300000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!I37","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M37","v":9467348.3300000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q37","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U37","v":9467348.3300000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y37","v":-556798.80999999866},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC37","v":8910549.5200000014}]
[null,6,null,"Property taxes",null,{"$f":"'3. Data_Input_Sheet'!E38","v":164561.64000000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!I38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M38","v":164561.64000000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U38","v":164561.64000000001},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC38","v":164561.64000000001}]
[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,{"$f":"SUM(F22:F26)","v":31903900.020000003},null,null,null,{"$f":"SUM(J22:J26)","v":0},null,null,null,{"$f":"SUM(N22:N26)","v":31903900.020000003},null,null,null,{"$f":"SUM(R22:R26)","v":0},null,null,null,{"$f":"SUM(V22:V26)","v":31903900.020000003},null,null,null,{"$f":"SUM(Z22:Z26)","v":-3328788.8599999994},null,null,null,{"$f":"SUM(AD22:AD26)","v":28575111.160000004}]
[null,9,null,"Subtotal (lines 4 to 8)"]
[]
[null,10,null,"Deemed Interest Expense",null,{"$f":"'7. Cost_of_Capital'!P19","v":3800586.4325037599},null,null,null,{"$f":"N30-F30","v":-882.02882092166692},null,null,null,{"$f":"'7. Cost_of_Capital'!P36","v":3799704.4036828382},null,null,null,{"$f":"V30-N30","v":915.69409670867026},null,null,null,{"$f":"'7. Cost_of_Capital'!P53","v":3800620.0977795469},null,null,null,{"$f":"AD30-V30","v":-132456.85388177726},null,null,null,{"$f":"'7. Cost_of_Capital'!P70","v":3668163.2438977696}]
[]
[null,11,null,"Total Expenses (lines 9 to 10)",null,{"$f":"F27+F30","v":35704486.452503763},null,null,null,{"$f":"J30+J27","v":-882.02882092166692},null,null,null,{"$f":"N30+N27","v":35703604.423682839},null,null,null,{"$f":"R30+R27","v":915.69409670867026},null,null,null,{"$f":"V27+V30","v":35704520.117779553},null,null,null,{"$f":"Z30+Z27","v":-3461245.7138817767},null,null,null,{"$f":"AD27+AD30","v":32243274.403897773}]
[]
[null,12,null,"Utility income before income taxes",null,{"$f":"F18-(F32)","v":6622512.6607035473},null,null,null,{"$f":"J18-(J32)","v":-1536.9330858280882},null,null,null,{"$f":"N18-(N32)","v":6620975.7276177257},null,null,null,{"$f":"R18-(R32)","v":1595.594747422263},null,null,null,{"$f":"V18-(V32)","v":6622571.322365135},null,null,null,{"$f":"Z18-(Z32)","v":-104.58595834579319},null,null,null,{"$f":"AD18-(AD32)","v":6622466.736406792}]
[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":6622512.6607035473},null,null,null,{"$f":"J34-J35","v":-1536.9330858280882},null,null,null,{"$f":"N34-N35","v":6620975.7276177257},null,null,null,{"$f":"R34-R35","v":1595.594747422263},null,null,null,{"$f":"V34-V35","v":6622571.322365135},null,null,null,{"$f":"Z34-Z35","v":-104.58595834579319},null,null,null,{"$f":"AD34-AD35","v":6622466.736406792}]
[null,14,null,"Utility net income"]
[]
[]
[]
[]
[]
[null,"(1)",null,"  Specific Service Charges",null,{"$f":"'3. Data_Input_Sheet'!E28","v":411466.2},null,null,null,{"$f":"'3. Data_Input_Sheet'!I28","v":25.239999999990687},null,null,null,{"$f":"'3. Data_Input_Sheet'!M28","v":411491.44},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q28","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U28),N44,'3. Data_Input_Sheet'!U28)","v":411491.44},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y28","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC28),V44,'3. Data_Input_Sheet'!AC28)","v":411491.44}]
[null,null,null,"  Late Payment Charges",null,{"$f":"'3. Data_Input_Sheet'!E29","v":416050.08},null,null,null,{"$f":"'3. Data_Input_Sheet'!I29","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M29","v":416050.08},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q29","v":284000.00000000006},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U29),N45,'3. Data_Input_Sheet'!U29)","v":700050.08000000007},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y29","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC29),V45,'3. Data_Input_Sheet'!AC29)","v":700050.08000000007}]
[null,null,null,"  Other Distribution Revenue",null,{"$f":"'3. Data_Input_Sheet'!E30","v":2131572.86},null,null,null,{"$f":"'3. Data_Input_Sheet'!I30","v":334.2550000003539},null,null,null,{"$f":"'3. Data_Input_Sheet'!M30","v":2131907.1150000002},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q30","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U30),N46,'3. Data_Input_Sheet'!U30)","v":2131907.1150000002},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y30","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC30),V46,'3. Data_Input_Sheet'!AC30)","v":2131907.1150000002}]
[null,null,null,"  Other Income and Deductions",null,{"$f":"'3. Data_Input_Sheet'!E31","v":519017.72},null,null,null,{"$f":"'3. Data_Input_Sheet'!I31","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M31","v":519017.72},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q31","v":64808},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U31),N47,'3. Data_Input_Sheet'!U31)","v":583825.72},null,null,null,{"$f":"'3. Data_Input_Sheet'!Y31","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC31),V47,'3. Data_Input_Sheet'!AC31)","v":583825.72}]
[null,null,null,null,null,{"$f":"SUM(F44:F47)","v":3478106.8599999994},null,null,null,{"$f":"SUM(J44:J47)","v":359.49500000034459},null,null,null,{"$f":"SUM(N44:N47)","v":3478466.3550000004},null,null,null,{"$f":"SUM(R44:R47)","v":348808.00000000006},null,null,null,{"$f":"SUM(V44:V47)","v":3827274.3550000004},null,null,null,{"$f":"SUM(Z44:Z47)","v":0},null,null,null,{"$f":"SUM(AD44:AD47)","v":3827274.3550000004}]
[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":6622512.6607035501},null,null,null,{"$f":"'7. Cost_of_Capital'!P39","v":6620975.7276177229},null,null,null,{"$f":"'7. Cost_of_Capital'!P56","v":6622571.322365134},null,null,null,{"$f":"'7. Cost_of_Capital'!P73","v":6622466.7364067929}]
[]
[null,2,null,"Adjustments required to arrive at taxable utility income",null,null,{"$f":"'3. Data_Input_Sheet'!E44","v":-6622513},null,null,null,{"$f":"'3. Data_Input_Sheet'!M44","v":-6620975.7276177229},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),K18,'3. Data_Input_Sheet'!U44)","v":-6622571.3223651303},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC44),O18,'3. Data_Input_Sheet'!AC44)","v":-6622466.7364067901}]
[]
[null,3,null,"Taxable income",null,null,{"$f":"G16+G18","v":-0.33929644990712404},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":0.15},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M49),G39,'3. Data_Input_Sheet'!M49)","v":0.15},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U49),K39,'3. Data_Input_Sheet'!U49)","v":0.15},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC49),O39,'3. Data_Input_Sheet'!AC49)","v":0.15}]
[null,12,null,"Provincial tax (%)",null,null,{"$f":"'3. Data_Input_Sheet'!E50","v":0.115},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M50),G40,'3. Data_Input_Sheet'!M50)","v":0.115},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U50),K40,'3. Data_Input_Sheet'!U50)","v":0.115},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC50),O40,'3. Data_Input_Sheet'!AC50)","v":0.115}]
[null,13,null,"Total tax rate (%)",null,null,{"$f":"G39+G40","v":0.26500000000000001},null,null,null,{"$f":"K39+K40","v":0.26500000000000001},null,null,null,{"$f":"O39+O40","v":0.26500000000000001},null,null,null,{"$f":"S39+S40","v":0.26500000000000001}]
[]
[]
[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$26*F17","v":103016863.61094412},null,{"$f":"'3. Data_Input_Sheet'!E62","v":3.4099999999999998E-2},null,null,null,{"$f":"L17*J17","v":3512875.0491331946}]
[null,2,null,"  Short-term Debt",null,{"$f":"'3. Data_Input_Sheet'!E56","v":0.04},null,null,null,{"$f":"$J$26*F18","v":7358347.4007817218},null,{"$f":"'3. Data_Input_Sheet'!E63","v":3.9100000000000003E-2},null,null,null,{"$f":"L18*J18","v":287711.38337056537}]
[null,3,null,"Total Debt",null,{"$f":"SUM(F17:F18)","v":0.60000000000000009},null,null,null,{"$f":"SUM(J17:J18)","v":110375211.01172584},null,{"$f":"IF(F19=0,0,SUMPRODUCT(F17:F18,L17:L18)/F19)","v":3.443333333333333E-2},null,null,null,{"$f":"SUM(P17:P18)","v":3800586.4325037599}]
[]
[null,null,null,"Equity"]
[null,4,null,"  Common Equity",null,{"$f":"'3. Data_Input_Sheet'!E57","v":0.4},null,null,null,{"$f":"$J$26*F22","v":73583474.007817224},null,{"$f":"'3. Data_Input_Sheet'!E64","v":0.09},null,null,null,{"$f":"L22*J22","v":6622512.6607035501}]
[null,5,null,"  Preferred Shares",null,{"$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,{"$f":"SUM(J22:J23)","v":73583474.007817224},null,{"$f":"IF(F24=0,0,SUMPRODUCT(F22:F23,L22:L23)/F24)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(P22:P23)","v":6622512.6607035501}]
[]
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[]
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[null,null,null,"Equity"]
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[null,7,null,"Total",null,{"$f":"F36+F41","v":1},null,null,null,{"$f":"'4. Rate_Base'!O19","v":183915992.43382564},null,{"$f":"(L36*F36)+(L41*F41)","v":5.6660000000000002E-2},null,null,null,{"$f":"P36+P41","v":10420680.131300561}]
[]
[]
[null,null,null,null,null,{"$f":"'1. Info'!AC2","v":"Settlement Agreement"}]
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[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
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[null,9,null,"  Short-term Debt",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U56),F35,'3. Data_Input_Sheet'!U56)","v":0.04},null,null,null,{"$f":"$J$60*F52","v":7358412.5804057037},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U63),L18,'3. Data_Input_Sheet'!U63)","v":3.9100000000000003E-2},null,null,null,{"$f":"L52*J52","v":287713.93189386302}]
[null,10,null,"Total Debt",null,{"$f":"SUM(F50:F52)","v":0.60000000000000009},null,null,null,{"$f":"SUM(J50:J52)","v":110376188.70608556},null,{"$f":"IF(F53=0,0,SUMPRODUCT(F50:F52,L50:L52)/F53)","v":3.443333333333333E-2},null,null,null,{"$f":"SUM(P50:P52)","v":3800620.0977795469}]
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[null,null,null,"Equity"]
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[null,13,null,"Total Equity",null,{"$f":"SUM(F56:F57)","v":0.4},null,null,null,{"$f":"SUM(J56:J57)","v":73584125.804057047},null,{"$f":"IF(F58=0,0,SUMPRODUCT(F56:F57,L56:L57)/F58)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(P56:P57)","v":6622571.322365134}]
[]
[null,14,null,"Total",null,{"$f":"F53+F58","v":1},null,null,null,{"$f":"'4. Rate_Base'!W19","v":183960314.51014259},null,{"$f":"(L53*F53)+(L58*F58)","v":5.6660000000000002E-2},null,null,null,{"$f":"P53+P58","v":10423191.420144681}]
[]
[]
[null,null,null,null,null,"Per Board Decision"]
[]
[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
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[null,10,null,"Total Debt",null,{"$f":"SUM(F67:F69)","v":0.60000000000000009},null,null,null,{"$f":"SUM(J67:J69)","v":109041713.55225235},null,{"$f":"IF(F70=0,0,SUMPRODUCT(F67:F69,L67:L69)/F70)","v":3.3639999999999996E-2},null,null,null,{"$f":"SUM(P67:P69)","v":3668163.2438977696}]
[]
[null,null,null,"Equity"]
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[null,13,null,"Total Equity",null,{"$f":"SUM(F73:F74)","v":0.4},null,null,null,{"$f":"SUM(J73:J74)","v":72694475.701501563},null,{"$f":"IF(F75=0,0,SUMPRODUCT(F73:F74,L73:L74)/F75)","v":9.11E-2},null,null,null,{"$f":"SUM(P73:P74)","v":6622466.7364067929}]
[]
[null,14,null,"Total",null,{"$f":"F70+F75","v":1},null,null,null,{"$f":"'4. Rate_Base'!AC19","v":181736189.2537539},null,{"$f":"(L70*F70)+(L75*F75)","v":5.6624000000000001E-2},null,null,null,{"$f":"P70+P75","v":10290629.980304562}]
[]
[]
[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,{"$f":"'3. Data_Input_Sheet'!AC12","v":"Per Board Decision"}]
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[null,"Line No.",null,"Particulars",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates"]
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[]
[]
[null,1,null,"Revenue Deficiency from Below",null,null,null,{"$f":"F52","v":6670155.9833308188},null,null,null,{"$f":"J52","v":6802001.7106073471},null,null,null,{"$f":"N52","v":6290640.7352064243},null,null,null,{"$f":"R52","v":2811278.2294459054}]
[null,2,null,"Distribution Revenue",null,{"$f":"'3. Data_Input_Sheet'!E25","v":32178736.269876499},null,{"$f":"'3. Data_Input_Sheet'!E26-H19","v":32178736.269876491},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M25),'3. Data_Input_Sheet'!E25,'3. Data_Input_Sheet'!M25)","v":32044112.085693218},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M26),'3. Data_Input_Sheet'!E26-L19,'3. Data_Input_Sheet'!M26-L19)","v":32044112.085693214},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U25),'3. Data_Input_Sheet'!M25,'3. Data_Input_Sheet'!U25)","v":32209176.349938262},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U26),'3. Data_Input_Sheet'!M26-P19,'3. Data_Input_Sheet'!U26-P19)","v":32209176.349938266},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC25),'3. Data_Input_Sheet'!U25,'3. Data_Input_Sheet'!AC25)","v":32227188.55585866},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC26),'3. Data_Input_Sheet'!U26-T19,'3. Data_Input_Sheet'!AC26-T19)","v":32227188.555858664}]
[null,3,null,"Other Operating Revenue Offsets - net",null,{"$f":"'5. Utility Income'!F48","v":3478106.8599999994},null,{"$f":"'5. Utility Income'!F48","v":3478106.8599999994},null,{"$f":"'5. Utility Income'!N48","v":3478466.3550000004},null,{"$f":"J21","v":3478466.3550000004},null,{"$f":"'5. Utility Income'!V48","v":3827274.3550000004},null,{"$f":"'5. Utility Income'!V48","v":3827274.3550000004},null,{"$f":"'5. Utility Income'!AD48","v":3827274.3550000004},null,{"$f":"'5. Utility Income'!AD48","v":3827274.3550000004}]
[null,4,null,"Total Revenue",null,{"$f":"SUM(F20:F21)","v":35656843.129876494},null,{"$f":"SUM(H19:H21)","v":42326999.11320731},null,{"$f":"SUM(J20:J21)","v":35522578.440693215},null,{"$f":"SUM(L19:L21)","v":42324580.151300564},null,{"$f":"SUM(N20:N21)","v":36036450.704938263},null,{"$f":"SUM(P19:P21)","v":42327091.440144688},null,{"$f":"SUM(R20:R21)","v":36054462.910858661},null,{"$f":"SUM(T19:T21)","v":38865741.140304565}]
[]
[null,5,null,"Operating Expenses",null,{"$f":"'5. Utility Income'!F27","v":31903900.020000003},null,{"$f":"'5. Utility Income'!F27","v":31903900.020000003},null,{"$f":"'5. Utility Income'!N27","v":31903900.020000003},null,{"$f":"'5. Utility Income'!N27","v":31903900.020000003},null,{"$f":"'5. Utility Income'!V27","v":31903900.020000003},null,{"$f":"'5. Utility Income'!V27","v":31903900.020000003},null,{"$f":"'5. Utility Income'!AD27","v":28575111.160000004},null,{"$f":"'5. Utility Income'!AD27","v":28575111.160000004}]
[null,6,null,"Deemed Interest Expense",null,{"$f":"'5. Utility Income'!F30","v":3800586.4325037599},null,{"$f":"'5. Utility Income'!F30","v":3800586.4325037599},null,{"$f":"'5. Utility Income'!N30","v":3799704.4036828382},null,{"$f":"'5. Utility Income'!N30","v":3799704.4036828382},null,{"$f":"'5. Utility Income'!V30","v":3800620.0977795469},null,{"$f":"'5. Utility Income'!V30","v":3800620.0977795469},null,{"$f":"'5. Utility Income'!AD30","v":3668163.2438977696},null,{"$f":"'5. Utility Income'!AD30","v":3668163.2438977696}]
[null,8,null,"Total Cost and Expenses",null,{"$f":"SUM(F24:F25)","v":35704486.452503763},null,{"$f":"SUM(H24:H25)","v":35704486.452503763},null,{"$f":"SUM(J24:J25)","v":35703604.423682839},null,{"$f":"SUM(L24:L25)","v":35703604.423682839},null,{"$f":"SUM(N24:N25)","v":35704520.117779553},null,{"$f":"SUM(P24:P25)","v":35704520.117779553},null,{"$f":"SUM(R24:R25)","v":32243274.403897773},null,{"$f":"SUM(T24:T25)","v":32243274.403897773}]
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[null,9,null,"Utility Income Before Income Taxes",null,{"$f":"F22-F26","v":-47643.322627268732},null,{"$f":"H22-H26","v":6622512.6607035473},null,{"$f":"J22-J26","v":-181025.98298962414},null,{"$f":"L22-L26","v":6620975.7276177257},null,{"$f":"N22-N26","v":331930.58715870976},null,{"$f":"P22-P26","v":6622571.322365135},null,{"$f":"R22-R26","v":3811188.5069608875},null,{"$f":"T22-T26","v":6622466.736406792}]
[null,null,null,"   "]
[null,10,null,"Tax Adjustments to Accounting               Income per 2013 PILs model",null,{"$f":"'3. Data_Input_Sheet'!E44","v":-6622513},null,{"$f":"'3. Data_Input_Sheet'!E44","v":-6622513},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M44),'3. Data_Input_Sheet'!E44,'3. Data_Input_Sheet'!M44)","v":-6620975.7276177229},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M44),'3. Data_Input_Sheet'!E44,'3. Data_Input_Sheet'!M44)","v":-6620975.7276177229},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),'3. Data_Input_Sheet'!M44,'3. Data_Input_Sheet'!U44)","v":-6622571.3223651303},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),'3. Data_Input_Sheet'!M44,'3. Data_Input_Sheet'!U44)","v":-6622571.3223651303},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Y44),'3. Data_Input_Sheet'!Q44,'3. Data_Input_Sheet'!AC44)","v":-6622466.7364067901},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC44),'3. Data_Input_Sheet'!U44,'3. Data_Input_Sheet'!AC44)","v":-6622466.7364067901}]
[null,11,null,"Taxable Income",null,{"$f":"SUM(F28:F30)","v":-6670156.3226272687},null,{"$f":"SUM(H28:H30)","v":-0.33929645270109177},null,{"$f":"SUM(J28+J30)","v":-6802001.7106073471},null,{"$f":"L28+L30","v":0},null,{"$f":"SUM(N28+N30)","v":-6290640.7352064205},null,{"$f":"P28+P30","v":0},null,{"$f":"SUM(R28+R30)","v":-2811278.2294459026},null,{"$f":"T28+T30","v":0}]
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[null,12,null,"Income Tax Rate",null,{"$f":"'6. Taxes_PILs'!G41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!G41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!K41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!K41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!O41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!O41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!S41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!S41","v":0.26500000000000001}]
[null,13,null,"Income Tax on Taxable Income",null,{"$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":-47643.322627268732},null,{"$f":"'5. Utility Income'!F37","v":6622512.6607035473},null,{"$f":"J28-SUM(J34:J35)","v":-181025.98298962414},null,{"$f":"'5. Utility Income'!N37","v":6620975.7276177257},null,{"$f":"N28-SUM(N34:N35)","v":331930.58715870976},null,{"$f":"'5. Utility Income'!V37","v":6622571.322365135},null,{"$f":"R28-SUM(R34:R35)","v":3811188.5069608875},null,{"$f":"'5. Utility Income'!AD37","v":6622466.736406792}]
[]
[null,16,null,"Utility Rate Base",null,{"$f":"'4. Rate_Base'!G19","v":183958685.01954305},null,{"$f":"'4. Rate_Base'!G19","v":183958685.01954305},null,{"$f":"'4. Rate_Base'!O19","v":183915992.43382564},null,{"$f":"'4. Rate_Base'!O19","v":183915992.43382564},null,{"$f":"'4. Rate_Base'!W19","v":183960314.51014259},null,{"$f":"'4. Rate_Base'!W19","v":183960314.51014259},null,{"$f":"'4. Rate_Base'!AC19","v":181736189.2537539},null,{"$f":"'4. Rate_Base'!AC19","v":181736189.2537539}]
[]
[null,17,null,"Deemed Equity Portion of Rate Base ",null,{"$f":"'7. Cost_of_Capital'!J24","v":73583474.007817224},null,{"$f":"F40","v":73583474.007817224},null,{"$f":"'7. Cost_of_Capital'!J41","v":73566396.973530263},null,{"$f":"J40","v":73566396.973530263},null,{"$f":"'7. Cost_of_Capital'!J58","v":73584125.804057047},null,{"$f":"N40","v":73584125.804057047},null,{"$f":"'7. Cost_of_Capital'!J75","v":72694475.701501563},null,{"$f":"R40","v":72694475.701501563}]
[]
[null,18,null,"Income/(Equity Portion of Rate Base)",null,{"$f":"IF(F40=0,0,F36/F40)","v":-6.474731353701415E-4},null,{"$f":"IF(H40=0,0,H36/H40)","v":8.9999999999999955E-2},null,{"$f":"IF(J40=0,0,J36/J40)","v":-2.46071563155062E-3},null,{"$f":"IF(L40=0,0,L36/L40)","v":9.0000000000000024E-2},null,{"$f":"IF(N40=0,0,N36/N40)","v":4.5108993758054385E-3},null,{"$f":"IF(P40=0,0,P36/P40)","v":9.0000000000000011E-2},null,{"$f":"IF(R40=0,0,R36/R40)","v":5.2427484622220945E-2},null,{"$f":"IF(T40=0,0,T36/T40)","v":9.11E-2}]
[null,19,null,"Target Return - Equity on Rate Base",null,{"$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'!L41","v":8.9999999999999983E-2},null,{"$f":"'7. Cost_of_Capital'!L41","v":8.9999999999999983E-2},null,{"$f":"'7. Cost_of_Capital'!L58","v":8.9999999999999983E-2},null,{"$f":"'7. Cost_of_Capital'!L58","v":8.9999999999999983E-2},null,{"$f":"'7. Cost_of_Capital'!L75","v":9.11E-2},null,{"$f":"'7. Cost_of_Capital'!L75","v":9.11E-2}]
[null,20,null,"Deficiency/Sufficiency in Return on Equity",null,{"$f":"F42-F43","v":-9.0647473135370124E-2},null,{"$f":"H42-H43","v":0},null,{"$f":"J42-J43","v":-9.2460715631550602E-2},null,{"$f":"L42-L43","v":0},null,{"$f":"N42-N43","v":-8.5489100624194542E-2},null,{"$f":"P42-P43","v":0},null,{"$f":"R42-R43","v":-3.8672515377779056E-2},null,{"$f":"T42-T43","v":0}]
[]
[null,21,null,"Indicated Rate of Return",null,{"$f":"IF(F38=0,0,(F36+F25)/F38)","v":2.0401010745851947E-2},null,{"$f":"IF(H38=0,0,(H36+H25)/H38)","v":5.6659999999999988E-2},null,{"$f":"IF(J38=0,0,(J36+J25)/J38)","v":1.9675713747379753E-2},null,{"$f":"IF(L40=0,0,(L36+L25)/L38)","v":5.6660000000000023E-2},null,{"$f":"IF(N38=0,0,(N36+N25)/N38)","v":2.2464359750322179E-2},null,{"$f":"IF(P40=0,0,(P36+P25)/P38)","v":5.6660000000000009E-2},null,{"$f":"IF(R38=0,0,(R36+R25)/R38)","v":4.1154993848888384E-2},null,{"$f":"IF(T40=0,0,(T36+T25)/T38)","v":5.6624000000000001E-2}]
[null,22,null,"Requested Rate of Return on Rate Base",null,{"$f":"'7. Cost_of_Capital'!L26","v":5.6660000000000002E-2},null,{"$f":"'7. Cost_of_Capital'!L26","v":5.6660000000000002E-2},null,{"$f":"'7. Cost_of_Capital'!L43","v":5.6660000000000002E-2},null,{"$f":"'7. Cost_of_Capital'!L43","v":5.6660000000000002E-2},null,{"$f":"'7. Cost_of_Capital'!L60","v":5.6660000000000002E-2},null,{"$f":"'7. Cost_of_Capital'!L60","v":5.6660000000000002E-2},null,{"$f":"'7. Cost_of_Capital'!L77","v":5.6624000000000001E-2},null,{"$f":"'7. Cost_of_Capital'!L77","v":5.6624000000000001E-2}]
[null,23,null,"Deficiency/Sufficiency in Rate of Return",null,{"$f":"F46-F47","v":-3.6258989254148055E-2},null,{"$f":"H46-H47","v":0},null,{"$f":"J46-J47","v":-3.6984286252620249E-2},null,{"$f":"L46-L47","v":0},null,{"$f":"N46-N47","v":-3.4195640249677819E-2},null,{"$f":"P46-P47","v":0},null,{"$f":"R46-R47","v":-1.5469006151111617E-2},null,{"$f":"T46-T47","v":0}]
[]
[null,24,null,"Target Return on Equity",null,{"$f":"H50","v":6622512.6607035501},null,{"$f":"'7. Cost_of_Capital'!P24","v":6622512.6607035501},null,{"$f":"L50","v":6620975.7276177229},null,{"$f":"'7. Cost_of_Capital'!P41","v":6620975.7276177229},null,{"$f":"P50","v":6622571.322365134},null,{"$f":"'7. Cost_of_Capital'!P58","v":6622571.322365134},null,{"$f":"T50","v":6622466.7364067929},null,{"$f":"'7. Cost_of_Capital'!P75","v":6622466.7364067929}]
[null,25,null,"Revenue Deficiency/(Sufficiency)",null,{"$f":"F50-F36","v":6670155.9833308188}," ",{"$f":"H38*H48","v":0},null,{"$f":"J50-J36","v":6802001.7106073471},null,{"$f":"L38*L48","v":0},null,{"$f":"N50-N36","v":6290640.7352064243},null,{"$f":"P38*P48","v":0},null,{"$f":"R50-R36","v":2811278.2294459054},null,{"$f":"T38*T48","v":0}]
[null,26,null,"Gross Revenue Deficiency/(Sufficiency)",null,{"$f":"IF(F31>0,F51/(1-F33),F51)","v":6670155.9833308188},"(1)",null,null,{"$f":"IF(J31>0,J51/(1-J33),J51)","v":6802001.7106073471},"(1)",null,null,{"$f":"IF(N31>0,N51/(1-N33),N51)","v":6290640.7352064243},"(1)",null,null,{"$f":"IF(R31>0,R51/(1-R33),R51)","v":2811278.2294459054},"(1)"]
[]
[]
[null,"Notes:"]
[null,"(1)",null,"Revenue Deficiency/Sufficiency divided by (1 - Tax Rate)"]
[null,null,null,"Gross Revenue Deficiency/(Sufficiency) formula adjusted for negative taxable income"]

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[]
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[]
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[]
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[null,"Revenue Requirement"]
[]
[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,{"$f":"'3. Data_Input_Sheet'!AC12","v":"Per Board Decision"}]
[]
[null,1,null,"OM&A Expenses",null,{"$f":"'5. Utility Income'!F22","v":22271990.050000001},null,null,null,{"$f":"'5. Utility Income'!N22","v":22271990.050000001},null,null,null,{"$f":"'5. Utility Income'!V22","v":22271990.050000001},null,null,null,{"$f":"'5. Utility Income'!AD22","v":19500000}]
[null,2,null,"Amortization/Depreciation",null,{"$f":"'5. Utility Income'!F23","v":9467348.3300000001},null,null,null,{"$f":"'5. Utility Income'!N23","v":9467348.3300000001},null,null,null,{"$f":"'5. Utility Income'!V23","v":9467348.3300000001},null,null,null,{"$f":"'5. Utility Income'!AD23","v":8910549.5200000014}]
[null,3,null,"Property Taxes",null,{"$f":"'5. Utility Income'!F24","v":164561.64000000001},null,null,null,{"$f":"'5. Utility Income'!N24","v":164561.64000000001},null,null,null,{"$f":"'5. Utility Income'!V24","v":164561.64000000001},null,null,null,{"$f":"'5. Utility Income'!AD24","v":164561.64000000001}]
[null,4,null,"Capital Taxes",null,{"$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":3800586.4325037599},null,null,null,{"$f":"'8. Rev_Def_Suff'!L25","v":3799704.4036828382},null,null,null,{"$f":"'8. Rev_Def_Suff'!P25","v":3800620.0977795469},null,null,null,{"$f":"'8. Rev_Def_Suff'!T25","v":3668163.2438977696}]
[null,null,null,"Return on Deemed Equity",null,{"$f":"'8. Rev_Def_Suff'!F50","v":6622512.6607035501},null,null,null,{"$f":"'8. Rev_Def_Suff'!L50","v":6620975.7276177229},null,null,null,{"$f":"'8. Rev_Def_Suff'!P50","v":6622571.322365134},null,null,null,{"$f":"'8. Rev_Def_Suff'!T50","v":6622466.7364067929}]
[]
[null,8,null,"Service Revenue Requirement (before Revenues)",null,{"$f":"SUM(F15:F23)","v":42326999.11320731},null,null,null,{"$f":"SUM(J15:J23)","v":42324580.151300564},null,null,null,{"$f":"SUM(N15:N23)","v":42327091.440144688},null,null,null,{"$f":"SUM(R15:R23)","v":38865741.140304565}]
[]
[null,9,null,"Revenue Offsets",null,{"$f":"'3. Data_Input_Sheet'!E33","v":3478106.86},null,null,null,{"$f":"'3. Data_Input_Sheet'!M33","v":3478466.355},null,null,null,{"$f":"'3. Data_Input_Sheet'!U33","v":3827274.355},null,null,null,{"$f":"'3. Data_Input_Sheet'!AC33","v":3827274.355}]
[null,10,null,"Base Revenue Requirement",null,{"$f":"F25-F27","v":38848892.253207311},null,null,null,{"$f":"J25-J27","v":38846113.796300568},null,null,null,{"$f":"N25-N27","v":38499817.085144691},null,null,null,{"$f":"R25-R27","v":35038466.785304569}]
[null,null,null,"(excluding Tranformer Owership Allowance credit adjustment)"]
[]
[null,11,null,"Distribution revenue",null,{"$f":"'5. Utility Income'!F16","v":38848892.253207311},null,null,null,{"$f":"'5. Utility Income'!N16","v":38846113.79630056},null,null,null,{"$f":"'5. Utility Income'!V16","v":38499817.085144691},null,null,null,{"$f":"'5. Utility Income'!AD16","v":35038466.785304569}]
[null,12,null,"Other revenue",null,{"$f":"'5. Utility Income'!F17","v":3478106.8599999994},null,null,null,{"$f":"'5. Utility Income'!N17","v":3478466.3550000004},null,null,null,{"$f":"'5. Utility Income'!V17","v":3827274.3550000004},null,null,null,{"$f":"'5. Utility Income'!AD17","v":3827274.3550000004}]
[]
[null,13,null,"Total revenue",null,{"$f":"SUM(F31:F32)","v":42326999.11320731},null,null,null,{"$f":"SUM(J31:J32)","v":42324580.151300564},null,null,null,{"$f":"SUM(N31:N32)","v":42327091.440144688},null,null,null,{"$f":"SUM(R31:R32)","v":38865741.140304565}]
[]
[null,14,null,"Difference (Total Revenue Less Distribution Revenue Requirement before Revenues)",null,{"$f":"F34-F25","v":0},null,"(1)",null,{"$f":"J34-J25","v":0},null,"(1)",null,{"$f":"N34-N25","v":0},null,"(1)",null,{"$f":"R34-R25","v":0},null,"(1)"]
[]
[]
[null,null,null,"Summary Table of Revenue Requirement and Revenue Deficiency/Sufficiency"]
[]
[null,null,null,null,null,{"$f":"F13","v":"Application   "},null,null,null,{"$f":"J13","v":"Interrogatory Responses"},null,"Δ% (2)",null,{"$f":"N13","v":"Settlement Agreement"},null,"Δ% (2)",null,{"$f":"R13","v":"Per Board Decision"},null,"Δ% (2)"]
[null,null,null,"Service Revenue Requirement",null,{"$f":"F25","v":42326999.11320731},null,null,null,{"$f":"J25","v":42324580.151300564},null,{"$f":"IF($F42=0,\" \",(J42-$F42)/$F42)","v":-5.7149383547751683E-5},null,{"$f":"N25","v":42327091.440144688},null,{"$f":"IF($F42=0,\" \",(N42-$F42)/$F42)","v":2.181277655203391E-6},null,{"$f":"R25","v":38865741.140304565},null,{"$f":"IF($F42=0,\" \",(R42-$F42)/$F42)","v":-8.1774235013573809E-2}]
[null,null,null,"Grossed-Up Revenue Deficiency/(Sufficiency)",null,{"$f":"'8. Rev_Def_Suff'!F52","v":6670155.9833308188},null,null,null,{"$f":"'8. Rev_Def_Suff'!J52","v":6802001.7106073471},null,{"$f":"IF($F43=0,\" \",(J43-$F43)/$F43)","v":1.976651334781673E-2},null,{"$f":"'8. Rev_Def_Suff'!N52","v":6290640.7352064243},null,{"$f":"IF($F43=0,\" \",(N43-$F43)/$F43)","v":-5.6897507205652974E-2},null,{"$f":"'8. Rev_Def_Suff'!R52","v":2811278.2294459054},null,{"$f":"IF($F43=0,\" \",(R43-$F43)/$F43)","v":-0.57852886252263303}]
[]
[null,null,null,"Base Revenue Requirement (to be recovered from Distribution Rates)",null,{"$f":"F28","v":38848892.253207311},null,null,null,{"$f":"J28","v":38846113.796300568},null,{"$f":"IF($F45=0,\" \",(J45-$F45)/$F45)","v":-7.151959156606228E-5},null,{"$f":"N28","v":38499817.085144691},null,{"$f":"IF($F45=0,\" \",(N45-$F45)/$F45)","v":-8.9854600174294717E-3},null,{"$f":"R28","v":35038466.785304569},null,{"$f":"IF($F45=0,\" \",(R45-$F45)/$F45)","v":-9.8083246314138048E-2}]
[null,null,null,"Revenue Deficiency/(Sufficiency) Associated with Base Revenue Requirement",null,{"$f":"'3. Data_Input_Sheet'!E26-'3. Data_Input_Sheet'!E25","v":6670155.9833308123},null,null,null,{"$f":"'3. Data_Input_Sheet'!M26-'3. Data_Input_Sheet'!M25","v":6802001.7106073424},null,{"$f":"IF($F46=0,\" \",(J46-$F46)/$F46)","v":1.9766513347817028E-2},null,{"$f":"'3. Data_Input_Sheet'!U26-'3. Data_Input_Sheet'!U25","v":6290640.7352064289},null,{"$f":"IF($F46=0,\" \",(N46-$F46)/$F46)","v":-5.6897507205651357E-2},null,{"$f":"'3. Data_Input_Sheet'!AC26-'3. Data_Input_Sheet'!AC25","v":2811278.2294459082},null,{"$f":"IF($F46=0,\" \",(R46-$F46)/$F46)","v":-0.57852886252263225}]
[]
[]
[null,"Notes"]
[null,"(1)",null,"Line 11 - Line 8"]
[null,"(2)",null,"Percentage Change Relative to Initial Application"]

{"sheet":"Hidden Data_Rev Reqt","index":10,"n_rows":4,"n_cols":8,"rows_kept":4,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Data Elements","Intital Application","Per Board Decision"]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Service Revenue Requirement (before Revenues)",{"$f":"'9. Rev_Reqt'!F25","v":42326999.11320731},{"$f":"'9. Rev_Reqt'!N25","v":42327091.440144688}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Base Revenue Requirement",{"$f":"'9. Rev_Reqt'!F28","v":38848892.253207311},{"$f":"'9. Rev_Reqt'!N28","v":38499817.085144691}]
[{"$f":"'1. Info'!$G$16","v":"Oshawa PUC Networks Inc."},{"$f":"'1. Info'!$G$20","v":"EB-2025-0014"},{"$f":"'1. Info'!$G$28","v":2026},{"$f":"'1. Info'!$G$30","v":2025},{"$f":"'1. Info'!$G$32","v":2021},"Revenue Deficiency/(Sufficiency) Associated with Base Revenue Requirement",{"$f":"'9. Rev_Reqt'!F46","v":6670155.9833308123},{"$f":"'9. Rev_Reqt'!N46","v":6290640.7352064289}]

{"sheet":"10. Load Forecast","index":11,"n_rows":54,"n_cols":28,"rows_kept":54,"cut":false,"hidden":false,"merged":[[23,23,23,27],[54,2,54,27],[55,2,55,27],[56,2,56,27],[57,2,57,27],[13,1,13,21],[25,3,26,3],[23,5,23,9],[23,11,23,15],[23,17,23,21],[15,1,15,21],[17,1,17,21],[21,5,21,9],[19,1,19,21],[63,2,63,27],[58,2,58,27],[59,2,59,27],[60,2,60,27],[61,2,61,27],[62,2,62,27]]}
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[]
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[]
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[]
[]
[null,"Load Forecast Summary"]
[]
[null,"This spreadsheet provides a summary of the customer and load forecast on which the test year revenue requirement is derived. The amounts serve as the denominators for deriving the rates to recover the test year revenue requirement for purposes of this RRWF."]
[]
[null,"The information to be input is inclusive of any adjustments to kWh and kW to reflect the impacts of CDM programs up to and including CDM programs planned to be executed in the test year. i.e., the load forecast adjustments determined in Appendix 2-IB should be incorporated into the entries. The inputs should correspond with the summary of the Load Forecast for the Test Year in Appendix 2-IB and in Exhibit 3 of the application."]
[]
[null,"Appendix 2-IB is still required to be filled out, as it also provides a year-over-year variance analysis of demand growth and trends from historical actuals to the Bridge and Test Year forecasts."]
[]
[null,null,null,"Stage in Process:",null,"Per Board Decision"]
[]
[null,null,null,"Customer Class",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!E12),\" \",'3. Data_Input_Sheet'!E12)","v":"Initial Application"},null,null,null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\" \",'3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"},null,null,null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U12),\" \",'3. Data_Input_Sheet'!U12)","v":"Settlement Agreement"},null,null,null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!AC12),\" \",'3. Data_Input_Sheet'!AC12)","v":"Per Board Decision"}]
[]
[null,null,null,"Input the name of each customer class.",null,"Customer / Connections",null,"kWh",null,"kW/kVA (1)",null,{"$f":"F26","v":"Customer / Connections"},null,{"$f":"H26","v":"kWh"},null,"kW/kVA (1)",null,{"$f":"F26","v":"Customer / Connections"},null,{"$f":"H26","v":"kWh"},null,"kW/kVA (1)",null,{"$f":"L26","v":"Customer / Connections"},null,{"$f":"N26","v":"kWh"},null,"kW/kVA (1)"]
[null,null,null,null,null,"Test Year average or mid-year",null,"Annual",null,"Annual",null,{"$f":"F27","v":"Test Year average or mid-year"},null,{"$f":"H27","v":"Annual"},null,{"$f":"J27","v":"Annual"},null,{"$f":"F27","v":"Test Year average or mid-year"},null,{"$f":"H27","v":"Annual"},null,{"$f":"J27","v":"Annual"},null,{"$f":"L27","v":"Test Year average or mid-year"},null,{"$f":"N27","v":"Annual"},null,{"$f":"P27","v":"Annual"}]
[]
[null,1,null,"Residential",null,59515.251172978766,null,551504306.33943224,null,null,null,59177.394403200509,null,550241794.14455068,null,null,null,59464.4855224157,null,550418822.70110309,null,null,null,59464.4855224157,null,550418822.70110309]
[null,2,null,"GS < 50",null,4523.2119035692876,null,128276138.96033406,null,null,null,4371.6443325355931,null,125682650.1030491,null,null,null,4545.1164287652819,null,130408180.97116329,null,null,null,4545.1164287652819,null,130408180.97116329]
[null,3,null,"GS 50-999",null,518.32942856889008,null,326060503.67292589,null,826398.14189046773,null,515.4471775238834,null,332076482.13314188,null,841467.49778025842,null,529.6274215178596,null,332202871.69442558,null,841788.56228650012,null,529.6274215178596,null,332202871.69442558,null,841788.56228650012]
[null,4,null,"GS 1,000-4,999",null,18.202214769911862,null,74664594.962081224,null,178387.66252547083,null,17.679027564713657,null,74407628.446597368,null,178737.57776562765,null,12,null,74397149.694261342,null,178712.65785788908,null,12,null,76973947.589182302,null,184902.49715222241]
[null,5,null,"Large Use",null,1,null,34931299.539881647,null,77831.625463493168,null,1,null,34949625.751541801,null,77914.53401907449,null,1,null,34965500.473556399,null,77949.851950696364,null,1,null,35440677.989266455,null,79009.182333452118]
[null,6,null,"Street Light",null,14844.839171887194,null,4665081.9792804932,null,13198.013559683872,null,14728.067686244216,null,4595142.2306357278,null,13027.998510812127,null,14754.650513288463,null,4602782.6637444105,null,13049.660419446478,null,14754.650513288463,null,4602782.6637444105,null,13049.660419446478]
[null,7,null,"Sentinel Lights",null,19,null,26717.919999999998,null,79.106816690312485,null,19,null,25474.399999999998,null,77.82188857560908,null,19,null,25474.399999999998,null,77.82188857560908,null,19,null,25474.399999999998,null,77.82188857560908]
[null,8,null,"USL",null,262.92243329615997,null,2866800.061490498,null,null,null,265.56996189345489,null,2898787.7721564621,null,null,null,296.09848260473495,null,2874356.5290629626,null,null,null,296.09848260473495,null,2874356.5290629626]
[null,9]
[null,10]
[null,11]
[null,12]
[null,13]
[null,14]
[null,15]
[null,16]
[null,17]
[null,18]
[null,19]
[null,20]
[]
[null,null,null,"Total",null,{"$f":"SUM(F29:F48)","v":79702.756325070208},null,{"$f":"SUM(H29:H48)","v":1122995443.4354262},null,{"$f":"SUM(J29:J48)","v":1095894.550255806},null,{"$f":"SUM(L29:L48)","v":79095.802588962382},null,{"$f":"SUM(N29:N48)","v":1124877584.9816732},null,{"$f":"SUM(P29:P48)","v":1111225.4299643482},null,{"$f":"SUM(R29:R48)","v":79621.978368592027},null,{"$f":"SUM(T29:T48)","v":1129895139.1273172},null,{"$f":"SUM(V29:V48)","v":1111578.5544031076},null,{"$f":"SUM(X29:X48)","v":79621.978368592027},null,{"$f":"SUM(Z29:Z48)","v":1132947114.5379481},null,{"$f":"SUM(AB29:AB48)","v":1118827.7240801966}]
[]
[null,"Notes:"]
[]
[null,"(1)","Input kW or kVA for those customer classes for which billing is based on demand (kW or kVA) versus energy consumption (kWh)"]

{"sheet":"11. Cost_Allocation","index":12,"n_rows":152,"n_cols":15,"rows_kept":152,"cut":false,"hidden":false,"merged":[[13,1,13,12],[56,2,56,12],[21,2,21,12],[19,4,19,6],[15,1,15,12],[52,2,52,12],[53,2,53,12],[54,2,54,12],[50,4,50,6],[23,4,24,4],[23,8,24,8],[85,2,85,12],[151,2,151,12],[123,2,123,12],[93,6,94,6],[86,2,86,12],[87,2,87,12],[88,2,88,12],[119,2,119,12],[90,2,90,12],[126,6,126,8],[125,4,125,8],[120,2,120,12],[121,2,121,12]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Cost Allocation and Rate Design"]
[]
[null,"This spreadsheet replaces Appendix 2-P and provides a summary of the results from the Cost Allocation spreadsheet, and is used in the determination of the class revenue requirement and, hence, ultimately, the determination of rates from customers in all classes to recover the revenue requirement."]
[]
[]
[]
[null,null,"Stage in Application Process:",null,{"$f":"IF(ISBLANK('10. Load Forecast'!F22),\"\",'10. Load Forecast'!F22)","v":"Per Board Decision"}]
[]
[null,"A)","Allocated Costs"]
[]
[null,null,"Name of Customer Class (3)",null,"Costs Allocated from Previous Study (1)",null,"%",null,"Allocated Class Revenue Requirement (1)",null,"%"]
[null,null,"From Sheet 10. Load Forecast"]
[null,null,null,null,null,null,null,null,"(7A)"]
[]
[null,1,{"$f":"IF(ISBLANK('10. Load Forecast'!D29),\"\",'10. Load Forecast'!D29)","v":"Residential"},null,18746577.286804106,null,{"$f":"IF(E$49=0,\"\",E28/E$49)","v":0.67068205545024007},null,26537357.550000001,null,{"$f":"IF(I$49=0,\"\",I28/I$49)","v":0.68279560624145386}]
[null,2,{"$f":"IF(ISBLANK('10. Load Forecast'!D30),\"\",'10. Load Forecast'!D30)","v":"GS < 50"},null,3049685.9549743244,null,{"$f":"IF(E$49=0,\"\",E29/E$49)","v":0.10910629783067992},null,4040195.37,null,{"$f":"IF(I$49=0,\"\",I29/I$49)","v":0.10395261253104927}]
[null,3,{"$f":"IF(ISBLANK('10. Load Forecast'!D31),\"\",'10. Load Forecast'!D31)","v":"GS 50-999"},null,4783604.6790249525,null,{"$f":"IF(E$49=0,\"\",E30/E$49)","v":0.17113939091421121},null,6211864.2400000002,null,0.15982878482339355]
[null,4,{"$f":"IF(ISBLANK('10. Load Forecast'!D32),\"\",'10. Load Forecast'!D32)","v":"GS 1,000-4,999"},null,549407.96206108562,null,{"$f":"IF(E$49=0,\"\",E31/E$49)","v":1.9655751321348225E-2},null,883171.43,null,2.2723648005488088E-2]
[null,5,{"$f":"IF(ISBLANK('10. Load Forecast'!D33),\"\",'10. Load Forecast'!D33)","v":"Large Use"},null,263648.36027788284,null,9.4323471149970473E-3,null,345062.01,null,8.8783076410275299E-3]
[null,6,{"$f":"IF(ISBLANK('10. Load Forecast'!D34),\"\",'10. Load Forecast'!D34)","v":"Street Light"},null,480661.70637900487,null,1.7196268752345045E-2,null,773411.65,null,1.9899572722754121E-2]
[null,7,{"$f":"IF(ISBLANK('10. Load Forecast'!D35),\"\",'10. Load Forecast'!D35)","v":"Sentinel Lights"},null,1952.3216567294978,null,6.9846728904323654E-5,null,3164.31,null,8.1416431938073451E-5]
[null,8,{"$f":"IF(ISBLANK('10. Load Forecast'!D36),\"\",'10. Load Forecast'!D36)","v":"USL"},null,75973.379479117037,null,2.7180418872741266E-3,null,71514.97,null,1.8400516028955333E-3]
[null,9,{"$f":"IF(ISBLANK('10. Load Forecast'!D37),\"\",'10. Load Forecast'!D37)","v":""},null,null,null,0,null,null,null,0]
[null,10,{"$f":"IF(ISBLANK('10. Load Forecast'!D38),\"\",'10. Load Forecast'!D38)","v":""},null,null,null,0,null,null,null,0]
[null,11,{"$f":"IF(ISBLANK('10. Load Forecast'!D39),\"\",'10. Load Forecast'!D39)","v":""},null,null,null,0,null,null,null,0]
[null,12,{"$f":"IF(ISBLANK('10. Load Forecast'!D40),\"\",'10. Load Forecast'!D40)","v":""},null,null,null,0,null,null,null,0]
[null,13,{"$f":"IF(ISBLANK('10. Load Forecast'!D41),\"\",'10. Load Forecast'!D41)","v":""},null,null,null,0,null,null,null,0]
[null,14,{"$f":"IF(ISBLANK('10. Load Forecast'!D42),\"\",'10. Load Forecast'!D42)","v":""},null,null,null,0,null,null,null,0]
[null,15,{"$f":"IF(ISBLANK('10. Load Forecast'!D43),\"\",'10. Load Forecast'!D43)","v":""},null,null,null,0,null,null,null,0]
[null,16,{"$f":"IF(ISBLANK('10. Load Forecast'!D44),\"\",'10. Load Forecast'!D44)","v":""},null,null,null,0,null,null,null,0]
[null,17,{"$f":"IF(ISBLANK('10. Load Forecast'!D45),\"\",'10. Load Forecast'!D45)","v":""},null,null,null,0,null,null,null,0]
[null,18,{"$f":"IF(ISBLANK('10. Load Forecast'!D46),\"\",'10. Load Forecast'!D46)","v":""},null,null,null,0,null,null,null,0]
[null,19,{"$f":"IF(ISBLANK('10. Load Forecast'!D47),\"\",'10. Load Forecast'!D47)","v":""},null,null,null,0,null,null,null,0]
[null,20,{"$f":"IF(ISBLANK('10. Load Forecast'!D48),\"\",'10. Load Forecast'!D48)","v":""},null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Total",null,{"$f":"SUM(E28:E47)","v":27951511.650657203},null,{"$f":"SUM(G28:G47)","v":0.99999999999999989},null,{"$f":"SUM(I28:I48)","v":38865741.530000001},null,{"$f":"SUM(K28:K48)","v":1}]
[]
[null,null,{"$f":"IF(I51=0,\"\",IF(ABS(I51-I49)<(0.001*I51),\" \",\"Allocated Revenue Requirement does not match Base Revenue Requirement from Sheet 9. Check data.\"))","v":" "},null,"Service Revenue Requirement (from Sheet 9)",null,null,null,{"$f":"'9. Rev_Reqt'!R25","v":38865741.140304565}]
[]
[null,"(1)","Class Allocated Revenue Requirement, from Sheet O-1, Revenue to Cost || RR, row 40, from the Cost Allocation Study in this application. This excludes costs in deferral and variance accounts. For Embedded Distributors, Account 4750 - Low Voltage (LV) Costs are also excluded."]
[null,"(2)","Host Distributors - Provide information on any embedded distributor(s) as a separate class, if applicable. If embedded distributors are billed in a General Service class, include the allocated costs and revenues of the embedded distributor(s) in the applicable class, and also complete Appendix 2-Q."]
[null,"(3)","Customer Classes - If these differ from those in place in the previous cost allocation study, modify the customer classes to match the proposal in the current application as closely as possible."]
[]
[null,"B)","Calculated Class Revenues"]
[]
[null,null,"Name of Customer Class",null,"Load Forecast (LF) X current approved rates",null,"LF X current approved rates X (1+d)",null,"LF X Proposed Rates",null,"Miscellaneous Revenues"]
[null,null,null,null,"(7B)",null,"(7C)",null,"(7D)",null,"(7E)"]
[]
[null,1,{"$f":"IF(ISBLANK(C28),\"\",C28)","v":"Residential"},null,21257364.284553163,null,23111710.760000002,null,23111710.760000002,null,2833138.06]
[null,2,{"$f":"IF(ISBLANK(C29),\"\",C29)","v":"GS < 50"},null,3879528.7114539379,null,4217952.1500000004,null,4217952.1500000004,null,382241.22]
[null,3,"GS 50-999",null,5393513.6003141813,null,5864006.6900000004,null,5864006.6900000004,null,441464.63]
[null,4,"GS 1,000-4,999",null,675925.7394895195,null,734888.86,null,762167.7,null,53484.44]
[null,5,"Large Use",null,295914.32330251666,null,321727.86,null,321727.86,null,24619.32]
[null,6,"Street Light",null,629526.13396679028,null,684441.67,null,684441.67,null,80046.66]
[null,7,"Sentinel Lights",null,2312.0035498746674,null,2513.69,null,2569.29,null,353.1]
[null,8,"USL",null,93103.759228684095,null,101225.49,null,73891,null,11926.93]
[null,9,""]
[null,10,""]
[null,11,""]
[null,12,""]
[null,13,""]
[null,14,""]
[null,15,""]
[null,16,""]
[null,17,""]
[null,18,""]
[null,19,""]
[null,20,""]
[]
[null,null,"Total",null,{"$f":"SUM(E62:E81)","v":32227188.55585866},null,{"$f":"SUM(G62:G81)","v":35038467.170000009},null,{"$f":"SUM(I62:I81)","v":35038467.120000005},null,{"$f":"SUM(K62:K81)","v":3827274.3600000003}]
[]
[]
[null,"(4)","In columns 7B to 7D, LF means Load Forecast of Annual Billing Quantities (i.e., customers or connections, as applicable X 12 months, and kWh, kW or kVA as applicable. Revenue quantities should be net of the Transformer Ownership Allowance for applicable customer classes. Exclude revenues from rate adders and rate riders."]
[null,"(5)","Columns 7C and 7D - Column Total should equal the Base Revenue Requirement for each."]
[null,"(6)","Column 7C - The OEB-issued cost allocation model calculates \"1+d\" on worksheet O-1, cell C22. \"d\" is defined as Revenue Deficiency/Revenue at Current Rates."]
[null,"(7)","Column 7E - If using the OEB-issued cost allocation model, enter Miscellaneous Revenues as it appears on worksheet O-1, row 19."]
[]
[null,"C)","Rebalancing Revenue-to-Cost Ratios"]
[]
[null,null,"Name of Customer Class",null,"Previously Approved Ratios",null,"Status Quo Ratios",null,"Proposed Ratios",null,"Policy Range"]
[null,null,null,null,"Most Recent Year:",null,"(7C + 7E) / (7A)",null,"(7D + 7E) / (7A)"]
[null,null,null,null,2021]
[null,null,null,null,"%",null,"%",null,"%",null,"%"]
[]
[null,1,{"$f":"IF(ISBLANK(C62),\"\",C62)","v":"Residential"},null,0.96690114407669614,null,{"$f":"IF(ISBLANK(I28),\"\",(G62+K62)/I28)","v":0.97767265527912361},null,{"$f":"IF(ISBLANK(I28),\"\",(I62+K62)/I28)","v":0.97767265527912361},null,"85 - 115",null,{"$f":"IF(ISBLANK(K98),\"\",LEFT(K98,2)/100)","v":0.85},{"$f":"IF(ISBLANK(K98),\"\",RIGHT(K98,3)/100)","v":1.1499999999999999},"85 - 115"]
[null,2,"GS < 50",null,1.1492077091062074,null,1.1386066634693461,null,1.1386066634693461,null,"80 - 120",null,{"$f":"IF(ISBLANK(K99),\"\",LEFT(K99,2)/100)","v":0.8},{"$f":"IF(ISBLANK(K99),\"\",RIGHT(K99,3)/100)","v":1.2},"80 - 120"]
[null,3,"GS 50-999",null,1.0375952539513045,null,1.0150690801317319,null,1.0150690801317319,null,"80 - 120",null,0.8,1.2]
[null,4,"GS 1,000-4,999",null,1.0658479485802859,null,0.89266168856934147,null,0.92354905547612631,null,"80 - 120",null,0.8,1.2]
[null,5,"Large Use",null,1.0536189116864469,null,1.0037244610034004,null,1.0037244610034004,null,"85 - 115",null,0.85,1.1499999999999999]
[null,6,"Street Light",null,0.99092962467328138,null,0.98846239256933877,null,0.98846239256933877,null,"80 - 120",null,0.8,1.2]
[null,7,"Sentinel Lights",null,0.96690114407669614,null,0.90597634239376046,null,0.92354731363235587,null,"80 - 120",null,0.8,1.2]
[null,8,"USL",null,1.2,null,1.5822200582619277,null,1.1999995245750643,null,"80 - 120",null,0.8,1.2]
[null,9,"",null,null,null,"",null,"",null,null,null,"",""]
[null,10,"",null,null,null,"",null,"",null,null,null,"",""]
[null,11,"",null,null,null,"",null,"",null,null,null,"",""]
[null,12,"",null,null,null,"",null,"",null,null,null,"",""]
[null,13,"",null,null,null,"",null,"",null,null,null,"",""]
[null,14,"",null,null,null,"",null,"",null,null,null,"",""]
[null,15,"",null,null,null,"",null,"",null,null,null,"",""]
[null,16,"",null,null,null,"",null,"",null,null,null,"",""]
[null,17,"",null,null,null,"",null,"",null,null,null,"",""]
[null,18,"",null,null,null,"",null,"",null,null,null,"",""]
[null,19,"",null,null,null,"",null,"",null,null,null,"",""]
[null,20,"",null,null,null,"",null,"",null,null,null,"",""]
[null,null,null,null,null,null,null,null,null,null,null,null,"",""]
[]
[null,"(8)","Previously Approved Revenue-to-Cost (R/C) Ratios - For most applicants, the most recent year would be the third year (at the latest) of the Price Cap IR period. For example, if the applicant, rebased in 2020 with further adjustments to move within the range over two years, the Most Recent Year would be 2023. However, the ratios in 2023 would be equal to those after the adjustment in 2022."]
[null,"(9)","Status Quo Ratios - The OEB-issued cost allocation model provides the Status Quo Ratios on Worksheet O-1. The Status Quo means \"Before Rebalancing\"."]
[null,"(10)","Ratios shown in red are outside of the allowed range. Applies to both Tables C and D."]
[]
[null,"(D)","Proposed Revenue-to-Cost Ratios (11)"]
[]
[null,null,"Name of Customer Class",null,"Proposed Revenue-to-Cost Ratio",null,null,null,null,null,"Policy Range"]
[null,null,null,null,"Test Year",null,"Price Cap IR Period"]
[null,null,null,null,{"$f":"'1. Info'!G28","v":2026},null,{"$f":"E128+1","v":2027},null,{"$f":"G128+1","v":2028}]
[]
[null,1,{"$f":"IF(ISBLANK(C98),\"\",C98)","v":"Residential"},null,{"$f":"I98","v":0.97767265527912361},null,{"$f":"IF(E130=0,\"\",E130)","v":0.97767265527912361},null,{"$f":"IF(G130=0,\"\",G130)","v":0.97767265527912361},null,{"$f":"IF(ISBLANK(K98),\"\",K98)","v":"85 - 115"},null,{"$f":"IF(K130=\"\",\"\",LEFT(K130,2)/100)","v":0.85},{"$f":"IF(K130=\"\",\"\",RIGHT(K130,3)/100)","v":1.1499999999999999}]
[null,2,{"$f":"IF(ISBLANK(C99),\"\",C99)","v":"GS < 50"},null,{"$f":"I99","v":1.1386066634693461},null,{"$f":"IF(E131=0,\"\",E131)","v":1.1386066634693461},null,{"$f":"IF(G131=0,\"\",G131)","v":1.1386066634693461},null,{"$f":"IF(ISBLANK(K99),\"\",K99)","v":"80 - 120"},null,{"$f":"IF(K131=\"\",\"\",LEFT(K131,2)/100)","v":0.8},{"$f":"IF(K131=\"\",\"\",RIGHT(K131,3)/100)","v":1.2}]
[null,3,"GS 50-999",null,1.0150690801317319,null,1.0150690801317319,null,1.0150690801317319,null,"80 - 120",null,0.8,1.2]
[null,4,"GS 1,000-4,999",null,0.92354905547612631,null,0.92354905547612631,null,0.92354905547612631,null,"80 - 120",null,0.8,1.2]
[null,5,"Large Use",null,1.0037244610034004,null,1.0037244610034004,null,1.0037244610034004,null,"85 - 115",null,0.85,1.1499999999999999]
[null,6,"Street Light",null,0.98846239256933877,null,0.98846239256933877,null,0.98846239256933877,null,"80 - 120",null,0.8,1.2]
[null,7,"Sentinel Lights",null,0.92354731363235587,null,0.92354731363235587,null,0.92354731363235587,null,"80 - 120",null,0.8,1.2]
[null,8,"USL",null,1.1999995245750643,null,1.1999995245750643,null,1.1999995245750643,null,"80 - 120",null,0.8,1.2]
[null,9,"",null,"",null,"",null,"",null,"",null,"",""]
[null,10,"",null,"",null,"",null,"",null,"",null,"",""]
[null,11,"",null,"",null,"",null,"",null,"",null,"",""]
[null,12,"",null,"",null,"",null,"",null,"",null,"",""]
[null,13,"",null,"",null,"",null,"",null,"",null,"",""]
[null,14,"",null,"",null,"",null,"",null,"",null,"",""]
[null,15,"",null,"",null,"",null,"",null,"",null,"",""]
[null,16,"",null,"",null,"",null,"",null,"",null,"",""]
[null,17,"",null,"",null,"",null,"",null,"",null,"",""]
[null,18,"",null,"",null,"",null,"",null,"",null,"",""]
[null,19,"",null,"",null,"",null,"",null,"",null,"",""]
[null,20,"",null,"",null,"",null,"",null,"",null,"",""]
[]
[]
[null,"(11)","The applicant should complete Table D if it is applying for approval of a revenue-to-cost ratio in 2026 that is outside of the OEB's policy range for any customer class. Table D will show that the distributor is likely to enter into the 2027 and 2028 Price Cap IR models, as necessary. For 2027 and 2028, enter the planned revenue-to-cost ratios that will be \"Change\" or \"No Change\" in 2027 (in the current Revenue/Cost Ratio Adjustment Workform, Worksheet C1.1 'Decision - Cost Revenue Adjustment, column d), and enter TBD for class(es) that will be entered as 'Rebalance'."]

{"sheet":"12. Res_Rate_Design","index":13,"n_rows":67,"n_cols":7,"rows_kept":67,"cut":false,"hidden":true,"merged":[[58,2,59,6],[66,2,67,6],[13,1,13,8],[19,2,19,3],[25,2,25,3],[51,2,51,3],[53,2,54,2],[23,5,23,6],[25,5,28,6],[61,2,64,6]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"New Rate Design Policy For Residential Customers"]
[]
[null,"Please complete the following tables."]
[]
[null,"A","Data Inputs (from Sheet 10. Load Forecast)"]
[]
[null,null,"Test Year Billing Determinants for Residential Class"]
[null,null,"Customers",{"$f":"VLOOKUP(\"Residential\",'13. Rate Design'!D28:L47,5,FALSE)","v":59464.4855224157}]
[null,null,"kWh",{"$f":"VLOOKUP(\"Residential\",'13. Rate Design'!D28:L47,7,FALSE)","v":550418822.70110309}]
[]
[null,null,"Proposed Residential Class Specific Revenue Requirement1",{"$f":"VLOOKUP(\"Residential\",'11. Cost_Allocation'!C62:K81,7,FALSE)","v":23111710.760000002}]
[]
[null,null,"Residential Base Rates on Current Tariff"]
[null,null,"Monthly Fixed Charge ($)"]
[null,null,"Distribution Volumetric Rate ($/kWh)"]
[]
[]
[null,"B","Current Fixed/Variable Split"]
[]
[null,null,null,"Base Rates","Billing Determinants","Revenue","% of Total Revenue"]
[null,null,"Fixed",{"$f":"IF(D27=\"\",\"\",D27)","v":""},{"$f":"IF(D21=\"\",\"\",D21)","v":59464.4855224157},{"$f":"IF(ISERROR(D34*E34*12),\"\",D34*E34*12)","v":""},{"$f":"IF(ISERROR(F34/F36),\"\",F34/F36)","v":""}]
[null,null,"Variable",{"$f":"IF(D28=\"\",\"\",D28)","v":""},{"$f":"IF(D22=\"\",\"\",D22)","v":550418822.70110309},{"$f":"IF(ISERROR(D35*E35),\"\",D35*E35)","v":""},{"$f":"IF(ISERROR(F35/F36),\"\",F35/F36)","v":""}]
[null,null,"TOTAL","-","-",{"$f":"IF(ISERROR(F34+F35),\"\",F34+F35)","v":""},"-"]
[]
[null,"C","Calculating Test Year Base Rates"]
[]
[null,null,"Number of Remaining Rate Design Policy Transition Years2"]
[]
[null,null,null,"Test Year Revenue @ Current F/V Split","Test Year Base Rates @ Current F/V Split","Reconciliation - Test Year Base Rates @ Current F/V Split"]
[null,null,"Fixed",{"$f":"IF(ISERROR(D$24*G34),\"\",D$24*G34)","v":""},{"$f":"IF(ISERROR(ROUND(D43/D21/12,2)),\"\",ROUND(D43/D21/12,2))","v":""},{"$f":"IF(ISERROR(E43*D21*12),\"\",E43*D21*12)","v":""}]
[null,null,"Variable",{"$f":"IF(ISERROR(D$24*G35),\"\",D$24*G35)","v":""},{"$f":"IF(ISERROR(ROUND(D44/D22,4)),\"\",ROUND(D44/D22,4))","v":""},{"$f":"IF(ISERROR(E44*D22),\"\",E44*D22)","v":""}]
[null,null,"TOTAL",{"$f":"IF(ISERROR(D43+D44),\"\",D43+D44)","v":""},"-",{"$f":"IF(ISERROR(F43+F44),\"\",F43+F44)","v":""}]
[]
[null,null,null,"New F/V Split","Revenue @ new\n F/V Split","Final Adjusted \nBase Rates","Revenue Reconciliation @ Adjusted Rates"]
[null,null,"Fixed",{"$f":"IF(ISERROR(((1-G34)/D40)+G34),\"\",((1-G34)/D40)+G34)","v":""},{"$f":"IF(ISERROR(D48*D$24),\"\",D48*D$24)","v":""},{"$f":"IF(ISERROR(ROUND(E48/D21/12,2)),\"\",ROUND(E48/D21/12,2))","v":""},{"$f":"IF(ISERROR(F48*12*D21),\"\",F48*12*D21)","v":""}]
[null,null,"Variable",{"$f":"IF(ISERROR(1-D48),\"\",1-D48)","v":""},{"$f":"IF(ISERROR(D49*D$24),\"\",D49*D$24)","v":""},{"$f":"IF(ISERROR(ROUND(E49/D22,4)),\"\",ROUND(E49/D22,4))","v":""},{"$f":"IF(ISERROR(F49*D22),\"\",F49*D22)","v":""}]
[null,null,"TOTAL","-",{"$f":"IF(ISERROR(SUM(E48:E49)),\"\",SUM(E48:E49))","v":0},"-",{"$f":"IF(ISERROR(G48+G49),\"\",G48+G49)","v":""}]
[]
[null,null,"Checks3"]
[null,null,"Change in Fixed Rate",{"$f":"IF(ISERROR(F48-E43),\"\",F48-E43)","v":""}]
[null,null,"Difference Between Revenues @ Proposed Rates and Class Specific Revenue Requirement",{"$f":"IF(ISERROR((F48*12*D21)+(F49*D22)-D24),\"\",(F48*12*D21)+(F49*D22)-D24)","v":""}]
[null,null,null,{"$f":"IF(ISERROR(D54/D24), \"\", D54/D24)","v":""}]
[]
[null,"Notes:"]
[]
[null,1,"The final residential class specific revenue requirement, excluding allocated Miscellaneous Revenues, as shown on Sheet 11. Cost Allocation, should be used (i.e. the revenue requirement after any proposed adjustments to R/C ratios)."]
[]
[]
[null,2,"The distributor should enter the number of years remaining before the transition to fully fixed rates is completed. The change in residential rate design is almost complete and distributors should have either 0 or 1 year remaining. If the distributor has fully transitioned to fixed rates put \"0\" in cell D40. If the distributor has proposed an additional transition year because the change in the residential rate design will result in the fixed charge increasing by more than $4/year, put \"1\" in cell D40."]
[]
[]
[]
[]
[null,3,"Change in fixed rate due to rate design policy should be less than $4. The difference between the proposed class revenue requirement and the revenue at calculated base rates should be minimal (i.e. should be reasonably considered as a rounding error)"]

{"sheet":"13. Rate Design","index":14,"n_rows":59,"n_cols":43,"rows_kept":59,"cut":false,"hidden":false,"merged":[[58,3,58,40],[23,18,25,18],[44,42,46,42],[19,36,19,40],[50,30,53,34],[21,20,21,22],[21,14,22,18],[22,20,22,22],[48,18,48,22],[23,26,23,28],[55,3,56,33],[14,1,14,40],[16,1,16,40],[23,30,23,34],[23,11,25,11],[21,3,21,11],[23,24,25,24],[19,26,19,34],[23,40,25,40],[19,7,19,11],[23,5,25,5],[23,7,25,7],[23,9,25,9],[19,14,19,18],[23,14,25,14],[23,16,25,16]]}
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3. Data_Input_Sheet'!E12","v":"Initial Application"},1,"F","H","J"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\" \",'3. Data_Input_Sheet'!M12)","v":"Interrogatory Responses"},2,"L","N","P"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U12),\" \",'3. Data_Input_Sheet'!U12)","v":"Settlement Agreement"},3,"R","T","V"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3. Data_Input_Sheet'!AC12","v":"Per Board Decision"}]
[]
[]
[]
[]
[]
[]
[]
[null,"Rate Design and Revenue Reconciliation"]
[]
[null,"This sheet replaces Appendix 2-V, and provides a simplified model for calculating the standard monthly and voluemtric rates based on the allocated class revenues and fixed/variable split resulting from the cost allocation study and rate design and as proposed by the applicant. However, the RRWF does not replace the rate generator model that an applicant distributor may use in support of its application. The RRWF provides a demonstrative check on the derivation of the revenue requirement and on the proposed base distribution rates to recover the revenue requirement, based on summary information from a more detailed rate generator model and other models that applicants use for cost allocation, load forecasting, taxes/PILs, etc. "]
[]
[]
[null,null,null,"Stage in Process:",null,null,null,{"$f":"IF(ISBLANK('10. Load Forecast'!F22),\"\",'10. Load Forecast'!F22)","v":"Per Board Decision"},null,null,null,null,null,null,"Class Allocated Revenues",null,null,null,null,null,null,null,null,null,null,null,"Distribution Rates",null,null,null,null,null,null,null,null,null,"Revenue Reconciliation"]
[]
[null,null,null,"Customer and Load Forecast",null,null,null,null,null,null,null,null,null,null,"From Sheet 11. Cost Allocation and Sheet 12. Residential Rate Design",null,null,null,null,null,"Fixed / Variable Splits 2,3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Percentage to be entered as a fraction between 0 and 1"]
[null,null,null,"Customer Class",null,"Volumetric Charge Determinant",null,"Customers / Connections",null,"kWh",null,"kW or kVA",null,null,"Total Class Revenue Requirement",null,"Monthly Service Charge",null,"Volumetric",null,null,null,null,null,"Transformer Ownership Allowance 1 ($)",null,"Monthly Service Charge 2",null,null,null,"Volumetric Rate 3",null,null,null,null,null,null,null,null,null,"Distribution Revenues less Transformer Ownership Allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed",null,"Variable"]
[null,null,null,"From sheet 10. Load Forecast",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rate",null,"No. of decimals",null,"Rate",null,null,null,"No. of decimals",null,"MSC Revenues",null,"Volumetric revenues"]
[]
[null,1,null,{"$f":"IF(ISBLANK('10. Load Forecast'!D29),\"\",'10. Load Forecast'!D29)","v":"Residential"},null,"kWh",null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!F29,IF($H$20=$AC$5,'10. Load Forecast'!L29,IF($H$20=$AC$6,'10. Load Forecast'!R29,'10. Load Forecast'!X29))))","v":59464.4855224157},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!H29,IF($H$20=$AC$5,'10. Load Forecast'!N29,IF($H$20=$AC$6,'10. Load Forecast'!T29,'10. Load Forecast'!Z29))))","v":550418822.70110309},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!J29,IF($H$20=$AC$5,'10. Load Forecast'!P29,IF($H$20=$AC$6,'10. Load Forecast'!V29,'10. Load Forecast'!AB29))))","v":0},null,null,{"$f":"IF(ISBLANK('11. Cost_Allocation'!I62),\"\",'11. Cost_Allocation'!I62)","v":23111710.760000002},null,{"$f":"IF(ISBLANK(U28),\"\",O28*U28)","v":23111710.760000002},null,{"$f":"IF(Q28=\"\",\"\",O28-Q28)","v":0},null,1,null,{"$f":"IF(ISBLANK(U28),\"\",1-U28)","v":0},null,null,null,{"$f":"IF(O28=\"\",\"\",IF(H28=0,0,IF(U28=0,0,ROUND(Q28/(H28*12),AC28))))","v":32.39},null,2,null,{"$f":"IF(S28=\"\",\"\",ROUND(IF(F28=\"kWh\",(S28+Y28)/J28,(S28+Y28)/L28),AI28))","v":0},null,{"$f":"IF(ISBLANK(F28),\"\",CONCATENATE(\"/\",F28))","v":"/kWh"},null,4,null,{"$f":"IF(AA28=\"\",0,AA28*H28*12)","v":23112656.232852533},null,{"$f":"ROUND(IF(AE28=\"\",0,IF(F28=\"kWh\",J28*AE28,IF(F28=\"kW\",IF(AE28=\"\",0,AE28*L28)))),AI28)","v":0},null,{"$f":"ROUND(AK28+AM28-Y28,2)","v":23112656.23}]
[null,2,null,{"$f":"IF(ISBLANK('10. Load Forecast'!D30),\"\",'10. Load Forecast'!D30)","v":"GS < 50"},null,"kWh",null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!F30,IF($H$20=$AC$5,'10. Load Forecast'!L30,IF($H$20=$AC$6,'10. Load Forecast'!R30,'10. Load Forecast'!X30))))","v":4545.1164287652819},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!H30,IF($H$20=$AC$5,'10. Load Forecast'!N30,IF($H$20=$AC$6,'10. Load Forecast'!T30,'10. Load Forecast'!Z30))))","v":130408180.97116329},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!J30,IF($H$20=$AC$5,'10. Load Forecast'!P30,IF($H$20=$AC$6,'10. Load Forecast'!V30,'10. Load Forecast'!AB30))))","v":0},null,null,{"$f":"IF(ISBLANK('11. Cost_Allocation'!I63),\"\",'11. Cost_Allocation'!I63)","v":4217952.1500000004},null,{"$f":"IF(ISBLANK(U29),\"\",O29*U29)","v":1231604.0662306501},null,{"$f":"IF(Q29=\"\",\"\",O29-Q29)","v":2986348.0837693503},null,0.291991,null,{"$f":"IF(ISBLANK(U29),\"\",1-U29)","v":0.708009},null,null,null,{"$f":"IF(O29=\"\",\"\",IF(H29=0,0,IF(U29=0,0,ROUND(Q29/(H29*12),AC29))))","v":22.58},null,{"$f":"AC28","v":2},null,{"$f":"IF(S29=\"\",\"\",ROUND(IF(F29=\"kWh\",(S29+Y29)/J29,(S29+Y29)/L29),AI29))","v":2.29E-2},null,"/kWh",null,{"$f":"AI28","v":4},null,{"$f":"IF(AA29=\"\",0,AA29*H29*12)","v":1231544.7475382406},null,{"$f":"ROUND(IF(AE29=\"\",0,IF(F29=\"kWh\",J29*AE29,IF(F29=\"kW\",IF(AE29=\"\",0,AE29*L29)))),AI29)","v":2986347.3442000002},null,{"$f":"ROUND(AK29+AM29-Y29,2)","v":4217892.09}]
[null,3,null,{"$f":"IF(ISBLANK('10. Load Forecast'!D31),\"\",'10. Load Forecast'!D31)","v":"GS 50-999"},null,"kW",null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!F31,IF($H$20=$AC$5,'10. Load Forecast'!L31,IF($H$20=$AC$6,'10. Load Forecast'!R31,'10. Load Forecast'!X31))))","v":529.6274215178596},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!H31,IF($H$20=$AC$5,'10. Load Forecast'!N31,IF($H$20=$AC$6,'10. Load Forecast'!T31,'10. Load Forecast'!Z31))))","v":332202871.69442558},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!J31,IF($H$20=$AC$5,'10. Load Forecast'!P31,IF($H$20=$AC$6,'10. Load Forecast'!V31,'10. Load Forecast'!AB31))))","v":841788.56228650012},null,null,{"$f":"IF(ISBLANK('11. Cost_Allocation'!I64),\"\",'11. Cost_Allocation'!I64)","v":5864006.6900000004},null,441455.03123758355,null,5422551.6587624168,null,7.5282150000000006E-2,null,0.92471784999999995,null,52879.524000000005,null,69.459999999999994,null,{"$f":"AC29","v":2},null,6.5045000000000002,null,"/kW",null,{"$f":"AI29","v":4},null,441455.04838356626,null,5475413.7034,null,5863989.2300000004]
[null,4,null,{"$f":"IF(ISBLANK('10. Load Forecast'!D32),\"\",'10. Load Forecast'!D32)","v":"GS 1,000-4,999"},null,"kW",null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!F32,IF($H$20=$AC$5,'10. Load Forecast'!L32,IF($H$20=$AC$6,'10. Load Forecast'!R32,'10. Load Forecast'!X32))))","v":12},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!H32,IF($H$20=$AC$5,'10. Load Forecast'!N32,IF($H$20=$AC$6,'10. Load Forecast'!T32,'10. Load Forecast'!Z32))))","v":76973947.589182302},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!J32,IF($H$20=$AC$5,'10. Load Forecast'!P32,IF($H$20=$AC$6,'10. Load Forecast'!V32,'10. Load Forecast'!AB32))))","v":184902.49715222241},null,null,{"$f":"IF(ISBLANK('11. Cost_Allocation'!I65),\"\",'11. Cost_Allocation'!I65)","v":762167.7},null,204458.39838603899,null,557709.301613961,null,0.26825906999999999,null,0.73174092999999996,null,105909.19811801003,null,1419.85,null,2,null,{"$f":"IF(S31=\"\",\"\",ROUND(IF(F31=\"kWh\",(S31+Y31)/J31,(S31+Y31)/L31),AI31))","v":3.589},null,"/kW",null,4,null,204458.39999999997,null,663615.06229999999,null,{"$f":"ROUND(AK31+AM31-Y31,2)","v":762164.26}]
[null,5,null,{"$f":"IF(ISBLANK('10. Load Forecast'!D33),\"\",'10. Load Forecast'!D33)","v":"Large Use"},null,"kW",null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!F33,IF($H$20=$AC$5,'10. Load Forecast'!L33,IF($H$20=$AC$6,'10. Load Forecast'!R33,'10. Load Forecast'!X33))))","v":1},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!H33,IF($H$20=$AC$5,'10. Load Forecast'!N33,IF($H$20=$AC$6,'10. Load Forecast'!T33,'10. Load Forecast'!Z33))))","v":35440677.989266455},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!J33,IF($H$20=$AC$5,'10. Load Forecast'!P33,IF($H$20=$AC$6,'10. Load Forecast'!V33,'10. Load Forecast'!AB33))))","v":79009.182333452118},null,null,{"$f":"IF(ISBLANK('11. Cost_Allocation'!I66),\"\",'11. Cost_Allocation'!I66)","v":321727.86},null,129647.4028491636,null,192080.45715083639,null,0.40297226000000003,null,0.59702773999999992,null,47405.509400071271,null,10803.95,null,2,null,{"$f":"IF(S32=\"\",\"\",ROUND(IF(F32=\"kWh\",(S32+Y32)/J32,(S32+Y32)/L32),AI32))","v":3.0310999999999999},null,"/kW",null,4,null,129647.40000000001,null,239484.73259999999,null,{"$f":"ROUND(AK32+AM32-Y32,2)","v":321726.62}]
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[null,7,null,{"$f":"IF(ISBLANK('10. Load Forecast'!D35),\"\",'10. Load Forecast'!D35)","v":"Sentinel Lights"},null,"kW",null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!F35,IF($H$20=$AC$5,'10. Load Forecast'!L35,IF($H$20=$AC$6,'10. Load Forecast'!R35,'10. Load Forecast'!X35))))","v":19},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!H35,IF($H$20=$AC$5,'10. Load Forecast'!N35,IF($H$20=$AC$6,'10. Load Forecast'!T35,'10. Load Forecast'!Z35))))","v":25474.399999999998},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!J35,IF($H$20=$AC$5,'10. Load Forecast'!P35,IF($H$20=$AC$6,'10. Load Forecast'!V35,'10. Load Forecast'!AB35))))","v":77.82188857560908},null,null,{"$f":"IF(ISBLANK('11. Cost_Allocation'!I68),\"\",'11. Cost_Allocation'!I68)","v":2569.29},null,1554.9535101760027,null,1014.3364898239972,null,0.60520747372854089,null,0.39479252627145911,null,null,null,6.82,null,2,null,13.0341,null,"/kW",null,4,null,1554.96,null,1014.3383,null,2569.3000000000002]
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[null,18,null,{"$f":"IF(ISBLANK('10. Load Forecast'!D46),\"\",'10. Load Forecast'!D46)","v":""},null,null,null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!F46,IF($H$20=$AC$5,'10. Load Forecast'!L46,IF($H$20=$AC$6,'10. Load Forecast'!R46,'10. Load Forecast'!X46))))","v":0},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!H46,IF($H$20=$AC$5,'10. Load Forecast'!N46,IF($H$20=$AC$6,'10. Load Forecast'!T46,'10. Load Forecast'!Z46))))","v":0},null,{"$f":"IF(ISBLANK($H$20),0,IF($H$20=$AC$4,'10. Load Forecast'!J46,IF($H$20=$AC$5,'10. Load Forecast'!P46,IF($H$20=$AC$6,'10. Load Forecast'!V46,'10. Load Forecast'!AB46))))","v":0},null,null,{"$f":"IF(ISBLANK('11. Cost_Allocation'!I79),\"\",'11. Cost_Allocation'!I79)","v":""},null,"",null,"",null,null,null,"",null,null,null,"",null,2,null,"",null,"",null,4,null,0,null,0,null,0,null,"Distribution Revenues including TOA Credit Recovery in Rates"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Transformer Ownership Allowance",null,null,null,null,null,{"$f":"SUM(Y28:Y47)","v":206194.23151808133},null,null,null,null,null,null,null,null,null,null,"Total Distribution Revenues",null,null,null,null,{"$f":"SUM(AO28:AO47)","v":35039442.210000001},null,{"$f":"SUM(AK28:AK47)+SUM(AM28:AM47)","v":35245636.4503005}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AO49+Y49","v":35245636.441518083}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AO54=\"\",\"\",IF((ABS(AO54)<=0.5%),\"Rates recover revenue requirement\",\"Revenues recovered from rates deviate materially from revenue requirement - check data inputs and calculations\"))","v":"Rates recover revenue requirement"},null,null,null,null,"Base Revenue Requirement",null,null,null,null,{"$f":"IF(SIP=\"\",0,IF(SIP=IA,BRRAPP,IF(SIP=IR,BRRIR,IF(SIP=SA,BRRSA,IF(SIP=PBD,BRRPBD)))))","v":35038466.785304569}]
[null,"Notes:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference",null,null,null,null,{"$f":"AO49-AO51","v":975.42469543218613}]
[null,1,null,"Transformer Ownership Allowance is entered as a positive amount, and only for those classes to which it applies.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"% Difference",null,null,null,null,{"$f":"IF(AO51=0,\"\",AO53/AO51)","v":2.7838680882043831E-5}]
[]
[null,2,null,"The Fixed/Variable split, for each customer class, drives the \"rate generator\" portion of this sheet of the RRWF. Only the \"fixed\" fraction is entered, as the sum of the \"fixed\" and \"variable\" portions must sum to 100%. For a distributor that may set the Monthly Service Charge, the \"fixed\" ratio is calcutated as: [MSC x (average number of customers or connections) x 12 months] / (Class Allocated Revenue Requirement)."]
[]
[]
[null,3,null,"The Volumetric rate is calculated as [(allocated volumetric revenue requirement for the class + transformer allowance credit for the class)/(annual estimate of the charge determinant for the test year (either kW or kVA for demand-billed customer classes, or kWh for non-demand-billed classes)]"]

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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"]
[]
[null,null,null,"Cost of Capital",null,"Rate Base and Capital Expenditures",null,null,"Operating Expenses",null,null,"Revenue Requirement"]
[null,"Reference (1)","Item / Description (2)","Regulated Return on Capital","Regulated Rate of Return","Rate Base","Working Capital","Working Capital Allowance ($)","Amortization / Depreciation","Taxes/PILs","OM&A","Service Revenue Requirement","Other Revenues","Base Revenue Requirement","Grossed up Revenue Deficiency / Sufficiency"]
[]
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[2,"7-VECC/CCMBC-198; 7-VECC-203","Update Distribution Revenue / Miscellaneous Revenue",{"$f":"+F26*E26","v":10420680.131300561},5.6660000000000002E-2,183915992.43382564,156733583.38434187,11755018.75382564,9467348.3300000001,0,22271990.050000001,42324580.151300564,3478466.3550000004,38846113.796300568,6802001.7106073471,null,{"$f":"IF(AND(ISBLANK(B26), ISBLANK(C26)), \"X\", \"\")","v":""}]
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