Appendix A

Accounting Details For financial Filing

Account details for determining the initial unbundled rates are based on Ontario Hydro's Chart of Accounts and are described in this section under the heading Initial Filing. Subsequent filings are based on the Board's APH and are described in the section titled Subsequent Filing.

Initial Filing

Utilities that were subject to reporting using the "Accounting for Municipal Electric utilities in Ontario" manual, as was prescribed by Ontario Hydro, should file 1999 closing balances and other information on the accounts shown below for the initial filing (year 2000). For all other utilities, information similar to that provided herein should be filed with the Board.

Note: 1)	Inclusion of any item or account herein does not necessarily imply the Board's acceptance for rate making purpose of any revenue, expenditure, or procedure suggested by the use of such an account.

2)	No attempt has been made to separate the "wires only" activities from other activities.

Financial Data Component	Accounts
Revenue
(i) Service Revenue	9500. Residential Service

9600. Commercial Light Service

9700. Industrial Power Service

9750. General Service

9770. Large Users

9800. Street Lighting

9850. Unbilled Revenue Adjustment

9860. Prior Year Billing Adjustment
(ii) Other Revenue	9901. Late Payment Charges

9902. Water Heater Rental

9903. Sentinel Light Rental

9904. Interest Earned

9905. Pole Rentals

9906. Street Light - Non Energy

9907. Change of Occupancy Charges

9908. Collection Charges

9909. Reconnection Charges

9910. Dispute Meter Test Charges

9911. Profit on Sale of Materials and/or Services

9912. Sales of Scrap Material

9913. Premises and other Rental

9914. Water and Sewer Billing Services

9915. Miscellaneous

9919. Net Book Value of Disposal (Readily Identifiable Fixed Assets)

9920. Proceeds and Costs - Disposal of Fixed Assets

9930. Income from Sinking Fund
Operating Expenses
Power Supply	Power Purchased

1010. Power Purchased

1015. Cost of Power – Adjustments

Power Generated

1021. Hydraulic Generating Station	-	Operating Labour

1022. Hydraulic Generating Station	-	Operating Supplies and Expense

1024. Hydraulic Generating Station	-	Maintenance of Equipment

1025. Hydraulic Generating Station	-	Maintenance of Buildings and	Fixtures

1031. Diesel Generating Station	-	Operating Labour

1032. Diesel Generating Station	-	Operating Supplies and Expense

1033. Diesel Generating Station	-	Operating Fuel

1034. Diesel Generating Station	-	Maintenance of Equipment

1035. Diesel Generating Station	-	Maintenance of Buildings and	Fixtures
Power Supply

continued	Transmission lines

2011. Transmission Lines - Operation

2014. Transmission Lines - Maintenance

2015. Transmission Right of Way - Maintenance
Operations, Maintenance, and Other Expenses
(i) High Voltage Transformation	4011. Municipal Transformer Station Equipment	-	Operating Labour

4012. Municipal Transformer Station Equipment	-	Operation Supplies	and Expense

4014. Municipal Transformer Station	-	Maintenance of Equipment

4015. Municipal Transformer Station	-	Maintenance of Buildings and	Fixtures
(ii) Distribution	Subtransmission

4021. Subtransmission Feeders - Operation

4024. Subtransmission Feeders - Maintenance
Municipal Distribution Station

4031. Municipal Distribution Station Equipment	-	Operating Labour

4032. Municipal Distribution Station Equipment	-	Operating Supplies	and Expenses

4034. Municipal Distribution Station	-	Maintenance of Equipment

4035. Municipal Distribution Station	-	Maintenance of Buildings and	Fixtures
Overhead Distribution Lines and Feeders

5011. Overhead Distribution Lines and Feeders	-	Operation Labour

5012. Overhead Distribution Lines and Feeders	-	Operation Supply and	Expense

5013. Overhead Distribution Lines and Feeders - Rentals Paid

5014. Overhead Distribution Lines and Feeders - Maintenance

5015. Overhead Distribution Lines and Feeders - Tree Trimming
(ii) Distribution

Continued	Underground Distribution Lines and Feeders

5051. Underground Distribution Lines and Feeders	-	Operation Labour

5052. Underground Distribution Lines and Feeders	-	Operation	Supplies/ Expenses

5053. Underground Distribution Lines and Feeders	-	Rentals Paid

5054. Underground Distribution Lines and Feeders	-	Maintenance
Distribution Transformers

5061. Distribution Transformers - Operation

5064. Distribution Transformers - Maintenance
Distribution Meters

5091. Distribution Meters - Operation

5094. Distribution Meters - Maintenance
(iii) Utilization	Customer Premises

6051. Customer Premises - Labour

6054. Customer Premises - Materials and Expenses
Water Heater Rentals

6061. Water Heater Rentals - Labour

6064. Water Heater Rentals - Maintenance
Water Heater Controls

6071. Water Heater Controls - Labour

6074. Water Heater Controls - Maintenance
Sentinel Light Rentals

6081. Sentinel Light Rentals - Labour

6084. Sentinel Light Rentals - Maintenance
Community Relations

7011. Energy Conservation

7012. Community Safety Program

7013. Community Relations - Sundry
(iv)	Billing and

Collecting	7021. Meter Reading

7024. Billing

7027. Collecting

7028. Cash Over and Short
(v) Administrative	8011. Commissioners' Salaries and Expense

8012. General Officers' Salaries and Expense

8013. General Office Salaries and Expense

8014. Miscellaneous General Expense

8015. General Office Building Operation and Maintenance
Amortization

Expense	9130. Depreciation Expense	-	General Plant Incl. System
Supervisory Equipment

9132. Depreciation Expense	-	General Office Equipment

9133. Depreciation Expense	-	Computer Equipment Hardware

9136. Depreciation Expense	-	Miscellaneous Equipment, Major
Tools/Instruments

9137. Depreciation Expense	-	Water Heater Equipment

9138. Depreciation Expense	-	Load Management Equipment

9139. Depreciation Expense	-	Sentinel Lighting Equipment

9140. Amortization Expense	-	Land rights

9141. Amortization Expense	-	Leasehold Improvements
Financing Expense	9101. Interest Expense - Long Term Debt

9105. Interest Expense - Short Term Debt

9109. Interest Expense - Other
Foreign Exchange	9110. Foreign Exchange
Other Deductions	No equivalent accounts in former Chart of Accounts.
Income Taxes,

Payments-in-lieu of,

etc.

No equivalent accounts in former Chart of Accounts.
Extraordinary

Items	9010. Extraordinary/ Unusual Items

Discontinued

Operations	No equivalent accounts in former Chart of Accounts.

Cash flows from

Operating

Activities

Net Income

Balance Transferred from Income (to account 530)

Adjustments: Add/(Deduct)

(i) Amortization

Amounts in Amortization Accounts 9130 to 9141

Changes in Non-cash Working Capital: Add/(Deduct)

(i) Current Assets

a.	Accounts Receivable

(Increase)/Decrease in accounts 240 to 250

b.	Unbilled Revenue

(Increase)/Decrease in account 251

c.	Prepaid Expenses

(Increase)/Decrease in account 255

d.	Other

(Increase)/Decrease in account 265

e.	Inventory

(Increase)/Decrease in account 260

(ii) Current Liabilities

a. Accounts Payable

Increase/(Decrease) in account 320

b. Accruals

Increase/(Decrease) in account 325

c. Other

Increase/(Decrease) in account 326

Increase/(Decrease) in account 340 and 345

Increase/(Decrease) in account 349

d. Current Debt related amounts

Increase/(Decrease) in accounts 330 to 339, and 348	Amount
Cash flows from Operating Activities (A)
Cash flows from

Investing

Activities	(i) Cash Subject to Restrictions (if applicable)

a.	(Increase)/Decrease between opening and closing balances

(ii) Long Term Assets

a.	Investments

(Increase)/Decrease in accounts 270 to 275

b.	b. Development Charges

(Increase)/Decrease in account 271

c. Deferred Charges

(Increase)/Decrease in account 285

d. Deposits

(Increase)/Decrease in account 290

e. Other

(Increase)/Decrease in accounts 292 to 296

(iii) Capital Expenditures

a. (Increase)/Decrease in accounts 10 to 160
Cash flows from Investing Activities (B)
Cash Flows from

Financing

Activities	(i) Equity Capital

Increase/(Decrease) in account 540

(ii) Debt Borrowings/Retirement

a.	(Increase)/Decrease in account 280

b. Increase/(Decrease) in accounts 300 to 319

(iii) Other

a. Increase/(Decrease) in accounts 350 and 365

b. Increase/(Decrease) in account 360

c. Increase/(Decrease) in account 370

d. Increase/(Decrease) in account 371
Cash Flows from Financing Activities (C)
Net increases in Cash and Cash Equivalents

(sum A + B + C) = D
Cash and Cash Equivalents at the beginning of period

(sum Accounts 200 + 210 + 215 + 220) = E
Cash and Cash Equivalents at the end of period (should

equal sum of Accounts 200 + 210 + 215 + 220) = D + E
Working Capital	(i) Change in Working Capital

Total of current asset Accounts 200 to 265 less total of current

liability Accounts 320 to 349 at the start of year compared to at the

end of year

(ii) Total Working Capital at end of year

Total of current asset Accounts 200 to 265 less total of current

liability Accounts 320 to 349 at the end of year

(iii) Working Capital as % of Net Expenses

(See definition below for net expenses)
Miscellaneous	(i) Inventory

Amount in Account 260

(ii) Net Expenses

Defined as the total annual operating expenses less the annual

provision for depreciation (sum of accounts 1010 to 8015 less sum

of accounts 9130 to 9141)

(iii) Rate of Return as % of Rate Base

a.	Return is defined as income before financial expense and extraordinary items (sum of accounts 9500 to 9930 less sum of	accounts 1010 to 8015 and 9910)

b. Rate Base is the calculation according to Table A.3 for the Initial filing

(iv) Debt Ratio [Long Term Debt/(Long Term Debt + Equity)]

(sum of accounts 300 to 319/(sum of accounts 300 to 319, 530, and 540)

Subsequent Filings

The following data is based on the Uniform System of Accounts (USoA) included in the Accounting

Procedures Handbook and is applicable for subsequent filings (year 2001 and 2002).

Note: 1)	Inclusion of any item or account herein does not necessarily imply the Board's acceptance for rate making purpose of any revenue, expenditure, or procedure suggested by the use of such an account.

2)	No attempt has been made to separate the "wires only" activities from other activities.

Financial Data Component	Accounts
Revenue
(i) Service Revenue	a. Revenues from Distribution Services

4080. Distribution Services Revenue

4090. Electric Services Incidental to Energy Sales

b. Revenues from Transmission Services

4105. Transmission Charges Revenue

4110. Transmission Services Revenue
(ii) Other Revenue	a. Energy Sales

4006. Residential Energy Sales

4010. Commercial Energy Sales

4015. Industrial Energy Sales

4020. Energy Sales to Large Users

4025. Street Lighting Energy Sales

4030. Sentinel Lighting Energy Sales

4035. General Energy Sales

4040. Other Energy Sales to Public Authorities

4045. Energy Sales to Railroads and Railways

4050. Revenue Adjustment

4055. Energy Sales for Resale

4060. Interdepartmental Energy Sales
(ii) Other Revenue

continued	b. Other Operating Revenues

4205. Interdepartmental Rents

4210. Rent from Electric Property

4215. Other Utility Operating Income

4220. Other Electric Revenues

4225. Late Payment Charges

4230. Sales of Water and Water Power

4235. Miscellaneous Service Revenues

4240. Provision for Rate Refunds

4245. Government Assistance Directly Credited to Income
c. Other Income Deductions

4305. Regulatory Debits

4310. Regulatory Credits

4315. Revenues from Electric Plant Leased to Others

4320. Expenses of Electric Plant Leased to Others

4325. Revenues from Merchandising, Jobbing, etc.

4330. Costs and Expenses of Merchandising, Jobbing, etc.

4335. Profits and Losses from Financial Instrument Hedges

4340. Profits and Losses from Financial Instrument Investments

4345. Gains from Disposition of Future Use Utility Plant

4350. Losses from Disposition of Future Use Utility Plant

4355. Gain on Disposition of Utility and Other Property

4360. Loss on Disposition of Utility and Other Property

4365. Gains from Disposition of Allowances for Emission

4370. Losses from Disposition of Allowances for Emission

4375. Revenues from Non-Utility Operations

4380. Expenses of Non-Utility Operations

4385. Non-Utility Rental Income

4390. Miscellaneous Non-Operating Income

4395. Rate Payer Benefit Including Interest
d. Investment Income

4405. Interest and Dividend Income

4415. Equity in Earnings of Subsidiary Companies
Expenses
Power Supply

Expense	a. Other Power Supply Expenses

4705. Power Purchased

4710. Cost of Power - Adjustments

4715. System Control and Load Dispatching

4720. Other Expenses

4725. Competition Transition Expense

4730. Rural Rate Assistance Expense
b. Other Expenses

5205. Purchase of Transmission and System Services

5210. Transmission Charges

5215. Transmission Charges Recovered
Operations, Maintenance, and Other Expenses
(i) Operation and

Maintenance	a. Distribution Expenses - Operation

5005. Operation Supervision and Engineering

5010. Load Dispatching

5012. Station Buildings and Fixtures Expense

5014. Transformer Station Equipment	-	Operation Labour

5015. Transformer Station Equipment	-	Operation Supplies
and Expenses

5016. Distribution Station Equipment	-	Operation Labour

5017. Distribution Station Equipment	-	Operation Supplies
and Expenses

5020. Overhead Distribution Lines and Feeders	-	Operation Labour

5025. Overhead Distribution Lines and Feeders	-	Operation Supplies	and Expenses

5030. Overhead Subtransmission Feeders	-	Operation

5035. Overhead Distribution Transformers	-	Operation

5040. Underground Distribution Lines and Feeders	-	Operation Labour

5045. Underground Distribution Lines and Feeders	-	Operation
Supplies and	Expenses

5050. Underground Subtransmission Feeders	-	Operation

5055. Underground Distribution Transformers	-	Operation

5060. Street Lighting and Signal System Expense

5065. Meter Expense

5070. Customer Premises - Operation Labour
(i) Operation and

Maintenance

Continued

5075. Customer Premises - Materials and Expenses

5085. Miscellaneous Distribution Expense

5090. Underground Distribution Lines and Feeders - Rental Paid

5095. Overhead Distribution Lines and Feeders - Rental Paid

5096. Other Rent
b. Distribution Expenses - Maintenance

5105. Maintenance Supervision and Engineering

5110. Maintenance of Structures

5115. Maintenance of Station Equipment

5120. Maintenance of Poles, Towers and Fixtures

5125. Maintenance of Overhead Conductors and Devices

5130. Maintenance of Overhead Services

5135. Overhead Distribution Lines and Feeders - Right of Way

5145. Maintenance of Underground Conduit

5150. Maintenance of Underground Conductors and Devices

5155. Maintenance of Underground Services

5160. Maintenance of Line Transformers

5165. Maintenance of Street Lighting and Signal Systems

5170. Sentinel Lights - Labour

5172. Sentinel Lights - Materials and Expenses

5175. Maintenance of Meters

5178. Customer Installations Expenses - Leased Property

5185. Water Heater Rentals - Labour

5186. Water Heater Rentals - Materials and Expenses

5190. Water Heater Controls - Labour

5192. Water Heater Controls - Materials and Expenses

5195. Maintenance of Other Installation on Customer Premises
(ii)	Billing and

Collecting	5305. Supervision

5310. Meter Reading Expense

5315. Customer Billing

5320. Collecting

5325. Collecting - Cash Over and Short

5330. Collection Charges

5335. Bad Debt Expense

5340. Miscellaneous Customer Accounts Expenses
(iii) Administrative

and General

Expenses	5605. Executive Salaries and Expenses

5610. Management Salaries and Expenses

5615. General Administrative Salaries and Expenses

5620. Office Supplies and Expenses

5625. Administrative Expense Transferred -- Credit

5630. Outside Services Employed

5635. Property Insurance

5640. Injuries and Damages

5645. Employee Pension and Benefits

5650. Franchise Requirements

5655. Regulatory Expenses

5660. General Advertising Expenses

5665. Miscellaneous General Expenses

5670. Rent

5675. Maintenance of General Plant

5680. Electrical Safety Authority Fees

5685. Independent Market Operator Fees and Penalties
(iv) Community

Relations	5405. Supervision

5410. Community Relations - Sundry

5415. Energy Conservation

5420. Community Safety Program

5425. Miscellaneous Customer Service and Informational Expenses
(v) Sales	5505. Supervision

5510. Demonstrating and Selling Expenses

5515. Advertising Expenses

5520. Miscellaneous Sales Expenses
Amortization

Expense	5705. Amortization Expense - Property, Plant and Equipment

5710. Amortization of Limited Term Electric Plant

5715. Amortization of Intangibles and Other Electric Plant

5720. Amortization of Electric Plant Acquisition Adjustments

5725. Miscellaneous Amortization

5730. Amortization of Unrecovered Plant and Regulatory Study Costs

5735. Amortization of Deferred Development Costs

5740. Amortization of Deferred Charges
Financing Expense	a. Interest and Related Expenses

6005. Interest on Long Term Debt

6010. Amortization of Debt Discount and Expense

6015. Amortization of Premium on Debt -- Credit

6020. Amortization of Loss on Reacquired Debt

6025. Amortization of Gain on Reacquired Debt -- Credit

6030. Interest on Debt to Associated Companies

6035. Other Interest Expense

6040. Allowance for Borrowed Funds Used During Construction -- Credit

6042. Allowance For Other Funds Used During Construction

6045. Interest Expense on Capital Lease Obligations
Foreign Exchange	4398. Foreign Exchange Gains and Losses, Including Amortization
Other Deductions	6205. Donations

6210. Life Insurance

6215. Penalties

6225. Other Deductions
Income Taxes,

Payments-in-lieu of,

etc.	6105. Taxes Other Than Income Taxes

6110. Income Taxes

6115. Provision for Future Income Taxes
Extraordinary

Items *	6305. Extraordinary Income

6310. Extraordinary Deductions

6315. Taxes, Extraordinary Items

* As defined in section 3480 of the CICA Handbook
Discontinued

Operations **	6405. Discontinued Operations - Income/Gains

6410. Discontinued Operations - Deductions/Losses

6415. Taxes, Discontinued Operations

**As defined in section 3475 of the CICA Handbook

Cash flows

from

Operating

Activities

Net Income

Amount in 3046, Balance Transferred from Income

Adjustments: Add/(Deduct)

(i) Amortization

Amounts in Amortization Accounts 5705 to 5740

(ii) Future Income Taxes

Increase/(Decrease) in accounts 2296 and 2350

(iii) Undistributed Earnings in Subsidiaries

(Amount in account 3065)	Amount
Changes in Non-cash Working Capital: Add/(Deduct)

(i) Current Assets

a.	Accounts Receivable

(Increase)/Decrease in accounts 1100 to 1110, and 1130

b.	Accrued Revenues

(Increase)/Decrease in account 1120

c.	Prepaids

(Increase)/Decrease in account 1180

d.	Other

(Increase)/Decrease in accounts 1140 to 1170

(Increase)/Decrease in account 1190

(Increase)/Decrease in account 1200 and 1210

e.	Inventory

(Increase)/Decrease in accounts 1305 to 1350
(ii) Current Liabilities

a. Accounts Payable

Increase/(Decrease) in account 2205

Increase/(Decrease) in account 2208

Increase/(Decrease) in accounts 2250 to 2256

Increase/(Decrease) in account 2290 and 2292

b. Accruals

Increase/(Decrease) in account 2294

c. Other

Increase/(Decrease) in account 2210

Increase/(Decrease) in account 2215

Increase/(Decrease) in account 2264
Cash flows

from

Operating

Activities	(ii) Current Liabilities continued

d. Current Debt related amounts

Increase/(Decrease) in account 2260 and 2262

Increase/(Decrease) in account 2268

Increase/(Decrease) in account 2270 and 2272

Increase/(Decrease) in account 2225

Increase/(Decrease) in account 2240 and 2242

Increase/(Decrease) in account 2285	Amount
Cash flows from Operating Activities (A)
Cash flows

from

Investing

Activities	(i) Cash Subject to Restrictions

(Increase)/Decrease in accounts 1020 to 1040

(ii) Long Term Assets

a. Investments

(Increase)/Decrease in account 1405 and 1408

(Increase)/Decrease in account 1410

(Increase)/Decrease in account 1415

(Increase)/Decrease in accounts 1480 to 1490

b. Development Charges

(Increase)/Decrease in account 1545

c. Deferred Charges

(Increase)/Decrease in account 1525

(Increase)/Decrease in accounts 1572 to 1574

d. Deposits

(Increase)/Decrease in account 1410

e. Other

(Increase)/Decrease in account 1455

(Increase)/Decrease in account 1460

(Increase)/Decrease in account 1465

(Increase)/Decrease in account 1470

(Increase)/Decrease in account 1475

(Increase)/Decrease in accounts 1505 to 1510

(Increase)/Decrease in account 1515 and 1516

(Increase)/Decrease in account 1530

(Increase)/Decrease in account 1560
Cash flows

from

Investing

Activities

Continued	(iii) Capital Expenditures

(Increase)/Decrease in accounts 1606 to 1995

(Increase)/Decrease in accounts 2005 to 2075
Cash flows from Investing Activities (B)
Cash Flows

from

Financing

Activities	(i) Equity Capital

Increase/(Decrease) in accounts 3005 to 3010

Increase/(Decrease) in account 3020

Increase/(Decrease) in account 3022

Increase/(Decrease) in accounts 3026 to 3035
(ii) Debt Borrowings/Retirement

Increase/(Decrease) in account 1425 and 1445

Increase/(Decrease) in accounts 2505 to 2530

Increase/(Decrease) in account 2242

Increase/(Decrease) in account 2415

Increase/(Decrease) in account 2325

Increase/(Decrease) in account 2345

Increase/(Decrease) in account 2550

(Increase)/Decrease in account 1540
(iii) Other

Increase/(Decrease) in account 2405

Increase/(Decrease) in account 2410

Increase/(Decrease) in account 2425

Increase/(Decrease) in account 2435
Cash Flows from Financing Activities (C)
Net increases in Cash and Cash Equivalents

(sum A + B + C) = D
Cash and Cash Equivalents at the beginning of period

(sum Accounts 1005 + 1010 + 1060 + 1070) = E
Cash and Cash Equivalents at the end of period (should

equal sum of Accounts 1005 + 1010 + 1060 + 1070) = D + E
Working

Capital	(i)	Change in Working Capital

Total of current asset Accounts 1005 to 1210 plus inventory accounts 1305 to 1350 less total of current liability Accounts 2205 to 2296 at the start of year compared to at the end of year

(ii)	Total Working Capital at end of year

Total of current asset Accounts 1005 to 1210 plus inventory accounts 1305 to 1350 less total of current liability Accounts 2205 to 2296 at the end of year

(iii)	Working Capital as % of Net Expenses

(See definition below for net expenses)
Miscellaneous	(i)	Inventory

Amount in Accounts 1300 to 1350

(ii)	Net Expenses

Defined as the total annual operating expenses less the annual

provision for depreciation (sum of accounts 4505 to 5685 less

sum of accounts 5705 to 5740)

(iii)	Rate of Return as % of Rate Base

a.	Return is defined as income before financial expense, extraordinary

items, discontinued operations, and PILs or Income Taxes

(sum of accounts 4006 to 4415 less sum of accounts 4505 to

5740, and less sum of accounts 6205 to 6225)

b.	Rate Base is the calculation according to Table B.1 for the

Subsequent filings

(iv)	Debt Ratio [Long Term Debt/(Long Term Debt + Equity)]

(Sum of accounts 2505 to 2550/(sum of accounts 2505 to

2550 plus sum of accounts 3005 to 3045, and 3065)