B2M Limited Partnership B2M Limited Partnership 2015 1508 Other regulatory assets 7700000 7700000 7700000 7700000 B2M Limited Partnership B2M Limited Partnership 2015 1508 Other regulatory assets 0 0 -481250 6256250 0 0 6737500 6256250 6256250 B2M Limited Partnership B2M Limited Partnership 2015 1508 Other regulatory assets 0 0 -481250 6737500 0 0 7218750 6737500 6737500 B2M Limited Partnership B2M Limited Partnership 2015 1508 Other regulatory assets 0 0 -481250 7218750 0 0 7700000 7218750 7218750 0 B2M Limited Partnership B2M Limited Partnership 2015 1525 Miscellaneous deferred debit B2M Limited Partnership B2M Limited Partnership 2015 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1570 Qualifying transition costs B2M Limited Partnership B2M Limited Partnership 2015 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1572 Extraordinary event costs B2M Limited Partnership B2M Limited Partnership 2015 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1574 Deferred rate impact amounts B2M Limited Partnership B2M Limited Partnership 2015 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1592 PILS and Taxes Variances B2M Limited Partnership B2M Limited Partnership 2015 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 2405 Other Regulatory Liabilities B2M Limited Partnership B2M Limited Partnership 2015 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 2425 Other deferred credits B2M Limited Partnership B2M Limited Partnership 2015 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2015 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 1508 Other regulatory assets 0 0 -137037.5 5156713 0 0 5293750 5156713 5156713 B2M Limited Partnership B2M Limited Partnership 2016 1508 Other regulatory assets 0 0 -481250 5293750 0 0 5775000 5293750 5293750 B2M Limited Partnership B2M Limited Partnership 2016 1508 Other regulatory assets 0 0 -481250 5775000 0 0 6256250 5775000 5775000 B2M Limited Partnership B2M Limited Partnership 2016 1508 Other regulatory assets 1111.7 1111.7 -309143.8 4847569 0 0 5156713 4848681 4848681 B2M Limited Partnership B2M Limited Partnership 2016 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2016 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 1508 Other regulatory assets 2169 3280.72 129399 4976968 0 0 4848681 4980249 4980249 B2M Limited Partnership B2M Limited Partnership 2017 1508 Other regulatory assets 4168.25 7448.97 -481250 4495718 0 0 4980249 4503167 4503167 Additional three months drawdown this quarter against B2M start up costs. $160k/month against the initial $7.7M start up costs from Dec 2015. This will continue until balance is zero in 2019 B2M Limited Partnership B2M Limited Partnership 2017 1508 Other regulatory assets -2300.7 8669.48 -1172288 1460105 0 0 2643363 1468774 1468774 B2M Limited Partnership B2M Limited Partnership 2017 1508 Other regulatory assets 3521.21 10970.18 -1863326 2632393 0 0 4503167 2643363 2643363 This quarter, foregone revenue activity ($1.38M) due to the B2M OEB decision EB 2017-0380 on May 10, 2018. B2M Limited Partnership B2M Limited Partnership 2017 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2017 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2018 1508 Other regulatory assets -3857.45 -19950.35 -81250.02 47347.82 112504.9 27397.47 27397.47 Consists of two accounts driving the quarterly movement (1)Start up costs- Three months drawdown this quarter- $480k CR/ qtr countered by (2) Foregone Revenue -Three months impact of drawdown of 2018's assets $(400k DR) B2M Limited Partnership B2M Limited Partnership 2018 1508 Other regulatory assets -5981.66 -16092.9 -81250.02 128597.8 199736.6 112504.9 112504.9 Consists of two accounts driving the quarterly movement (1)Start up costs- Three months drawdown this quarter- $480k CR/ qtr countered by (2) Foregone Revenue -Three months impact of drawdown of 2018's assets $(400k DR) B2M Limited Partnership B2M Limited Partnership 2018 1508 Other regulatory assets -9065.08 -10111.24 -81250.02 209847.9 290051.7 199736.6 199736.6 Consists of two accounts driving the quarterly movement (1)Start up costs- Three months drawdown this quarter- $480k CR/ qtr countered by (2) Foregone Revenue -Three months impact of drawdown of 2018's assets $(400k DR) B2M Limited Partnership B2M Limited Partnership 2018 1508 Other regulatory assets -9715.64 -1046.16 -1169007 291097.9 1468774 290051.7 290051.7 Consists of two accounts driving the quarterly movement (1)Start up costs- Three months drawdown this quarter- $480k CR/ qtr. (2) Foregone Revenue -Three months impact of : drawdown of 2017's assets and Three months recording of 2018 excess revenue (liability)-net ($688K CR). Foregone revenue in effect after the B2M OEB decision EB 2017-0380 on May 10, 2018. B2M Limited Partnership B2M Limited Partnership 2018 1525 Miscellaneous deferred debit B2M Limited Partnership B2M Limited Partnership 2018 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2018 1570 Qualifying transition costs B2M Limited Partnership B2M Limited Partnership 2018 1570 Qualifying transition costs 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2018 1572 Extraordinary event costs B2M Limited Partnership B2M Limited Partnership 2018 1572 Extraordinary event costs 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2018 1574 Deferred rate impact amounts B2M Limited Partnership B2M Limited Partnership 2018 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2018 1592 PILS and Taxes Variances B2M Limited Partnership B2M Limited Partnership 2018 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2018 2405 Other Regulatory Liabilities B2M Limited Partnership B2M Limited Partnership 2018 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2018 2425 Other deferred credits B2M Limited Partnership B2M Limited Partnership 2018 2425 Other deferred credits 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2019 1508 Other regulatory assets -1651.56 -21601.91 -81249.82 -33902 0 0 27397.47 -55503.91 -55503.91 Consisted of two accounts driving the quarterly movement (1)Start up costs which is completed and now zero at December 31, 2019. and (2) Foregone revenue based on the OEB B2M decision-EB 2017-0380 issued on May 10, 2018 . Drawdown has ceased as of December 2019. Balance left over will be submitted in next filing. B2M Limited Partnership B2M Limited Partnership 2019 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2019 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2019 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2019 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2019 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2019 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2019 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2020 1508 Other regulatory assets 29910.67 8308.76 2057425 2023523 -55503.91 2031831 2031831 B2M Limited Partnership B2M Limited Partnership 2020 1509 1509 Impacts Arising from the COVID-19 Emergency B2M Limited Partnership B2M Limited Partnership 2020 1525 Miscellaneous deferred debit B2M Limited Partnership B2M Limited Partnership 2020 1570 Qualifying transition costs B2M Limited Partnership B2M Limited Partnership 2020 1572 Extraordinary event costs B2M Limited Partnership B2M Limited Partnership 2020 1574 Deferred rate impact amounts B2M Limited Partnership B2M Limited Partnership 2020 1592 PILS and Taxes Variances B2M Limited Partnership B2M Limited Partnership 2020 2405 Other Regulatory Liabilities B2M Limited Partnership B2M Limited Partnership 2020 2425 Other deferred credits B2M Limited Partnership B2M Limited Partnership 2021 1508 Other regulatory assets -8325.03 -16.27 -2023523 0 0 0 2031831 -16.27 -16.27 2020 foregone revenue was recorded until rates were implemented Jan 1, 2021. $2M foregone revenue was approved by the OEB in December 2020 (EB 2020-0251). This was drawn down for one year from Jan 1, 2021 - Dec 31, 2021. Small residual interest balance was written off in early 2022. B2M Limited Partnership B2M Limited Partnership 2021 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2021 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2021 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2021 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2021 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2021 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2021 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 0 B2M Limited Partnership B2M Limited Partnership 2022 1508 Other regulatory assets 16.27 -16.27 0 2020 foregone revenue was recorded until rates were implemented Jan 1, 2021. $2M foregone revenue was approved by the OEB in December 2020 (EB 2020-0251). This was drawn down for one year from Jan 1, 2021 - Dec 31, 2021. Small residual interest balance was written off in early 2022. B2M Limited Partnership B2M Limited Partnership 2022 1525 Miscellaneous deferred debit B2M Limited Partnership B2M Limited Partnership 2022 1570 Qualifying transition costs B2M Limited Partnership B2M Limited Partnership 2022 1572 Extraordinary event costs B2M Limited Partnership B2M Limited Partnership 2022 1574 Deferred rate impact amounts B2M Limited Partnership B2M Limited Partnership 2022 1592 PILS and Taxes Variances B2M Limited Partnership B2M Limited Partnership 2022 2405 Other Regulatory Liabilities B2M Limited Partnership B2M Limited Partnership 2022 2425 Other deferred credits B2M Limited Partnership B2M Limited Partnership 2022 2435 Earnings Sharing Mechanism Deferral -74768 -74768 -74768 -74768 In January 2020, the OEB accepted B2M LP's Settlement Proposal for 2020-2024 Transmission Rates, which included the establishment of an earnings sharing mechanism deferral account to record over-earnings including tax impacts, if any, realized for any year from 2020 to 2024. Under this mechanism, B2M LP shares 50% of regulated earnings that exceed the OEB-approved regulatory return-on-equity by more than 100 basis points with ratepayers. B2M Limited Partnership B2M Limited Partnership 2023 1508 Other regulatory assets B2M Limited Partnership B2M Limited Partnership 2023 1511 Incremental Cloud Computing Implementation Costs B2M Limited Partnership B2M Limited Partnership 2023 1525 Miscellaneous deferred debit B2M Limited Partnership B2M Limited Partnership 2023 1570 Qualifying transition costs B2M Limited Partnership B2M Limited Partnership 2023 1572 Extraordinary event costs B2M Limited Partnership B2M Limited Partnership 2023 1574 Deferred rate impact amounts B2M Limited Partnership B2M Limited Partnership 2023 1592 PILS and Taxes Variances B2M Limited Partnership B2M Limited Partnership 2023 2405 Other Regulatory Liabilities B2M Limited Partnership B2M Limited Partnership 2023 2425 Other deferred credits B2M Limited Partnership B2M Limited Partnership 2023 2435 Earnings Sharing Mechanism Deferral -4015 -4015 -657351 -732119 -74768 -736134 -736134 In January 2020, the OEB accepted B2M LP's Settlement Proposal for 2020-2024 Transmission Rates, which included the establishment of an earnings sharing mechanism deferral account to record over-earnings including tax impacts, if any, realized for any year from 2020 to 2024. Under this mechanism, B2M LP shares 50% of regulated earnings that exceed the OEB-approved regulatory return-on-equity by more than 100 basis points with ratepayers. B2M Limited Partnership B2M Limited Partnership 2024 1508 Other regulatory assets B2M Limited Partnership B2M Limited Partnership 2024 1525 Miscellaneous deferred debit B2M Limited Partnership B2M Limited Partnership 2024 1570 Qualifying transition costs B2M Limited Partnership B2M Limited Partnership 2024 1572 Extraordinary event costs B2M Limited Partnership B2M Limited Partnership 2024 1574 Deferred rate impact amounts B2M Limited Partnership B2M Limited Partnership 2024 1592 PILS and Taxes Variances B2M Limited Partnership B2M Limited Partnership 2024 2405 Other Regulatory Liabilities B2M Limited Partnership B2M Limited Partnership 2024 2425 Other deferred credits B2M Limited Partnership B2M Limited Partnership 2024 2435 Earnings Sharing Mechanism Deferral -37674.3 -41689.44 -1994875 -2726994 -736133.7 -2768683 -2768683 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1508 Other regulatory assets -1048.39 -1406 -88211.86 -161807.8 0 0 -73953.6 -163213.8 -163213.8 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1508 Other regulatory assets 1406 0 40452.72 -121355.1 -163213.8 -121355.1 -121355.1 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1508 Other regulatory assets 0 0 40452.72 -80902.41 -121355.1 -80902.41 -80902.41 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1508 Other regulatory assets 0 0 40452.72 -40449.69 0 0 -80902.41 -40449.69 -40449.69 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 1592 PILS and Taxes Variances Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2015 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1508 Other regulatory assets 0 0 40449.69 0 0 0 -40449.69 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1592 PILS and Taxes Variances Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2016 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1508 Other regulatory assets 2459.86 2459.86 230775.6 230775.6 233235.5 233235.5 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1508 Other regulatory assets 1087.42 3547.28 0 230775.6 0 0 233235.5 234322.9 234322.9 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1508 Other regulatory assets 1099.37 4646.65 0 230775.6 0 0 234322.9 235422.2 235422.2 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 1592 PILS and Taxes Variances Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2017 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1508 Other regulatory assets 1262.24 5908.89 0 230775.6 0 0 235422.2 236684.5 236684.5 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1508 Other regulatory assets 1394.13 7303.02 0 230775.6 236684.5 238078.6 238078.6 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1508 Other regulatory assets 1254.28 8557.3 0 230775.6 238078.6 239332.9 239332.9 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1508 Other regulatory assets 1268.06 9825.36 230775.6 239332.9 240601 240601 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 1592 PILS and Taxes Variances Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2018 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 1508 Other regulatory assets 1268.06 11093.42 0 230775.6 0 0 240601 241869 241869 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 1592 PILS and Taxes Variances Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2019 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 1508 Other regulatory assets 3163.04 14256.46 181318.7 412094.3 773.41 773.41 241869 427124.2 427124.2 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 1509 1509 Impacts Arising from the COVID-19 Emergency Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 1592 PILS and Taxes Variances -83.99 -83.99 -27594.07 -27594.07 0 0 -27678.06 -27678.06 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2020 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 1508 Other regulatory assets 1324.75 16354.62 -428449 -16354.63 0 0 427124.2 -0.01 -0.01 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 1592 PILS and Taxes Variances -173.04 -257.03 750.81 -26843.26 0 0 -27678.06 -27100.29 -27100.29 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2021 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 1508 Other regulatory assets 0 16354.62 0 -16354.63 -0.01 -0.01 -0.01 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 1592 PILS and Taxes Variances -939.08 -1196.11 -16251.48 -43094.74 -27100.29 -44290.85 -44290.85 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2022 2435 Earnings Sharing Mechanism Deferral Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 1508 Other regulatory assets 0 16354.62 0 -16354.63 -0.01 -0.01 -0.01 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 1511 Incremental Cloud Computing Implementation Costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 1592 PILS and Taxes Variances -2790.9 -3987.01 -17858 -60952.74 -44290.85 -64939.75 -64939.75 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2023 2435 Earnings Sharing Mechanism Deferral Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 1508 Other regulatory assets 16354.62 -16354.63 -0.01 -0.01 -0.01 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 1525 Miscellaneous deferred debit Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 1570 Qualifying transition costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 1572 Extraordinary event costs Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 1574 Deferred rate impact amounts Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 1592 PILS and Taxes Variances -3496.12 -7483.13 1875 -59077.74 -64939.75 -66560.87 -66560.87 Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 2405 Other Regulatory Liabilities Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 2425 Other deferred credits Canadian Niagara Power Inc. Canadian Niagara Power Inc. 2024 2435 Earnings Sharing Mechanism Deferral Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 1508 Other regulatory assets 1813977 1813977 1813977 1813977 Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 1525 Miscellaneous deferred debit Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 1570 Qualifying transition costs Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 1572 Extraordinary event costs Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 1574 Deferred rate impact amounts Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 1592 PILS and Taxes Variances Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 2405 Other Regulatory Liabilities Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 2425 Other deferred credits Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership Chatham x Lakeshore GP Inc., general partner of Chatham x Lakeshore Limited Partnership 2024 2435 Earnings Sharing Mechanism Deferral Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2015 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 Entegrus Transmission Inc. Entegrus Transmission Inc. 2016 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Five Nations Energy Inc. Five Nations Energy Inc. 2024 2435 Earnings Sharing Mechanism Deferral 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2015 1508 Other regulatory assets -140926 -1262369 1069890 -4.4938E+07 0 0 -4.712934E+07 -4.620037E+07 -4.620037E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2015 1508 Other regulatory assets -141255 -1121443 4148966 -4.600789E+07 0 0 -5.113705E+07 -4.712934E+07 -4.712934E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2015 1508 Other regulatory assets -143900 -980188 660192 -5.015686E+07 0 0 -5.165334E+07 -5.113705E+07 -5.113705E+07 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2015 1525 Miscellaneous deferred debit 910654 45849419 -2052298 5.271361E+07 -6588432 -1.72129E+07 8.90802E+07 8.135013E+07 8.135013E+07 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2015 1525 Miscellaneous deferred debit 942672 46792091 -984202 5.17294E+07 0 -1.72129E+07 8.135013E+07 8.130859E+07 8.130859E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2015 1525 Miscellaneous deferred debit 919861 47711952 -2381404 4.9348E+07 0 -1.72129E+07 8.130859E+07 7.984705E+07 7.984705E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2015 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2015 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2015 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2015 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2015 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2015 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2015 1592 PILS and Taxes Variances 2634 -43725 0 950170 0 0 903811 906445 906445 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2015 1592 PILS and Taxes Variances 2420 -41305 -195966 754205 0 0 906446 712900 712900 Hydro One Networks Inc. Hydro One Networks Inc. 2015 1592 PILS and Taxes Variances 1884 -39421 -195966 558240 0 0 712901 518819 518819 Hydro One Networks Inc. Hydro One Networks Inc. 2015 2405 Other Regulatory Liabilities -204680 -2796732 3892161 -7.3789E+07 0 0 -8.027321E+07 -7.658573E+07 -7.658573E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2015 2405 Other Regulatory Liabilities -209230 -2592052 -1289821 -7.768116E+07 0 0 -7.877416E+07 -8.027321E+07 -8.027321E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2015 2405 Other Regulatory Liabilities -190357 -2382822 -9046487 -7.639134E+07 0 0 -6.953731E+07 -7.877416E+07 -7.877416E+07 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2015 2425 Other deferred credits Hydro One Networks Inc. Hydro One Networks Inc. 2015 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 n/a Hydro One Networks Inc. Hydro One Networks Inc. 2016 1508 Other regulatory assets -68925 -1909709 4.923539E+07 3.555774E+07 0 0 -1.551844E+07 3.364803E+07 3.364803E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1508 Other regulatory assets -146169 -1840784 1.863169E+07 -1.367765E+07 0 0 -3.400396E+07 -1.551844E+07 -1.551844E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1508 Other regulatory assets -142097 -1694615 4197835 -3.230934E+07 0 0 -3.80597E+07 -3.400396E+07 -3.400396E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1508 Other regulatory assets -146495 -1552518 2809092 -3.650718E+07 0 0 -4.072229E+07 -3.80597E+07 -3.80597E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1525 Miscellaneous deferred debit 883847 49502791 -1204726 4.593536E+07 6197880 -1.101502E+07 7.854613E+07 8.442313E+07 8.442313E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1525 Miscellaneous deferred debit 889351.4 50392142.46 -1221999 4.471336E+07 0 -1.101502E+07 8.442313E+07 8.409048E+07 8.409048E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1525 Miscellaneous deferred debit 873903 51266045 -2390533 4.232283E+07 0 -1.101502E+07 8.409048E+07 8.257386E+07 8.257386E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1525 Miscellaneous deferred debit 857991 52124036 -2402221 3.992061E+07 0 -1.101502E+07 8.257386E+07 8.102962E+07 8.102962E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2016 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2016 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2016 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1592 PILS and Taxes Variances 2191 -35865 -197334 164941 0 0 324219 129076 129076 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1592 PILS and Taxes Variances 448 -35417 0 164942 0 0 129077 129525 129525 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1592 PILS and Taxes Variances 452 -34964 0 164941 0 0 129525 129977 129977 Hydro One Networks Inc. Hydro One Networks Inc. 2016 1592 PILS and Taxes Variances 281 -34683 -47978 116963 0 0 129977 82280 82280 Hydro One Networks Inc. Hydro One Networks Inc. 2016 2405 Other Regulatory Liabilities -172183 -2123864 2.532036E+07 -5.614782E+07 0 0 -8.341986E+07 -5.827168E+07 -5.827168E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 2405 Other Regulatory Liabilities -210980 -1951681 -6788266 -8.146818E+07 0 0 -7.642062E+07 -8.341986E+07 -8.341986E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 2405 Other Regulatory Liabilities -199321 -1740701 -3476684 -7.467991E+07 0 0 -7.274461E+07 -7.642062E+07 -7.642062E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 2405 Other Regulatory Liabilities 1454221 -1541380 392020 -7.120323E+07 0 0 -7.459085E+07 -7.274461E+07 -7.274461E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2016 2425 Other deferred credits Hydro One Networks Inc. Hydro One Networks Inc. 2016 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2017 1508 Other regulatory assets -48925.74 -1958634.25 2.016245E+07 5.572019E+07 0 0 3.364804E+07 5.376156E+07 5.376156E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2017 1508 Other regulatory assets 9250.95 -1949383.3 1.980344E+07 7.552363E+07 5.376156E+07 7.357425E+07 7.357425E+07 Movement in the following (1) TX Foregone revenue ($11.2M DR ) (2) an additional $6.6M DR in drawdown for CDM (3) EWTDA expenditures ($1.3M DR) and 4) SECTR project ($0.6M DR) Hydro One Networks Inc. Hydro One Networks Inc. 2017 1508 Other regulatory assets 110541.8 -1838841.52 2.670881E+07 1.022324E+08 0 0 7.357425E+07 1.003936E+08 1.003936E+08 Movement in the following (1) TX Foregone revenue ($11.1M DR ) (2) an additional $6.8M DR for CDM and (3) new YTD recording for OPEB deferral account OEB approved in May 2018 ($6.7M) Hydro One Networks Inc. Hydro One Networks Inc. 2017 1508 Other regulatory assets 215391.2 -1623450.3 2.541331E+07 1.276458E+08 0 0 1.003936E+08 1.260223E+08 1.260223E+08 Movement in the following (1) TX Foregone revenue ($12.1M DR ) (2) an additional ($6.8M DR) for CDM (3) OPEB deferral account ($3.6M DR) and (4) EWT increase of( $2.5M DR) Hydro One Networks Inc. Hydro One Networks Inc. 2017 1525 Miscellaneous deferred debit 832290.1 52956326.29 -2082552 3.783806E+07 -1269020 -1.228404E+07 8.102962E+07 7.851034E+07 7.851034E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2017 1525 Miscellaneous deferred debit 808500.4 53764826.64 -1195153 3.66429E+07 -1.228404E+07 7.851034E+07 7.812369E+07 7.812369E+07 Comparable Hydro One Networks Inc. Hydro One Networks Inc. 2017 1525 Miscellaneous deferred debit 781681.9 54546508.6 -1537988 3.510492E+07 0 -1.228404E+07 7.812369E+07 7.736738E+07 7.736738E+07 Spend on LAR and PCB Hydro One Networks Inc. Hydro One Networks Inc. 2017 1525 Miscellaneous deferred debit 759400.9 55305909.51 -1800495 3.330442E+07 0 -1.228404E+07 7.736738E+07 7.632629E+07 7.632629E+07 Spend on LAR and PCB Hydro One Networks Inc. Hydro One Networks Inc. 2017 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2017 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2017 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2017 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2017 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2017 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2017 1592 PILS and Taxes Variances 422.39 -34261.42 379987.4 496951.7 0 0 82280.4 462690.2 462690.2 Hydro One Networks Inc. Hydro One Networks Inc. 2017 1592 PILS and Taxes Variances 1818.35 -32443.07 -15993.31 480959.3 462691.2 448516.3 448516.3 Comparable Hydro One Networks Inc. Hydro One Networks Inc. 2017 1592 PILS and Taxes Variances 2241.2 -30201.87 -15991.31 464968 0 0 448516.3 434766.2 434766.2 Three months of drawdown ($16K) Hydro One Networks Inc. Hydro One Networks Inc. 2017 1592 PILS and Taxes Variances 2189.91 -28011.96 -15992.31 448976.7 0 0 434767.2 420964.8 420964.8 Three months of drawdown ($16K) Hydro One Networks Inc. Hydro One Networks Inc. 2017 2405 Other Regulatory Liabilities -228073.6 -2993300.91 7172357 -4.158113E+07 0 0 -5.151871E+07 -4.457443E+07 -4.457443E+07 Movement In External revenue ($2.5M DR ) , Excess Export ($5.3M DR), Rights payments ($2.2M) countered by Deferred Pension ($2.9M CR) Hydro One Networks Inc. Hydro One Networks Inc. 2017 2405 Other Regulatory Liabilities -235618.7 -2765227.32 3038533 -4.875348E+07 0 0 -5.432163E+07 -5.151871E+07 -5.151871E+07 Movement In External revenue ($2.8M DR ) , Excess Export ($4.0M DR) countered by Deferred Pension ($3.7M CR) Hydro One Networks Inc. Hydro One Networks Inc. 2017 2405 Other Regulatory Liabilities -198701.4 -2529608.61 2257843 -5.179202E+07 -5.638077E+07 -5.432163E+07 -5.432163E+07 Movement In External revenue ($1.4M DR ) , Excess Export ($1.7M DR) and Rights payments ($0.8M DR) ) countered by Deferred Pension ($1.8M CR) Hydro One Networks Inc. Hydro One Networks Inc. 2017 2405 Other Regulatory Liabilities -207043.5 -2330907.24 2097953 -5.404986E+07 0 0 -5.827168E+07 -5.638077E+07 -5.638077E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2017 2425 Other deferred credits Hydro One Networks Inc. Hydro One Networks Inc. 2017 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1508 Other regulatory assets 328544.8 83204.89 1.443265E+07 1.290985E+08 0 0 1.144205E+08 1.291817E+08 1.291817E+08 Movement in the following (1) CDM ($$6.7M DR) drawdown for prior TX decision (2) OPEB deferral account ($4.6M DR) and (3) East West Tie project ($2.7M DR) Hydro One Networks Inc. Hydro One Networks Inc. 2018 1508 Other regulatory assets 269589.7 352794.56 1.456017E+07 1.436586E+08 1.291817E+08 1.440114E+08 1.440114E+08 Movement in the following(1) East West Tie project ($9.6M DR) and OPEB cost deferral($4.7M) Hydro One Networks Inc. Hydro One Networks Inc. 2018 1508 Other regulatory assets 2275450 651999.12 5.478766E+07 1.824334E+08 1.260223E+08 1.830854E+08 1.830854E+08 Movement primarily due to an Increase in the following (1) TX Foregone revenue ($11.1M DR ) We continue to top up to 100% tax as per direction from Samir and also' draw down of a $10.6 M liability amount (calculated from Jan -Oct 2017) that was not brought forward in the current DX disposition . (2 )An additional $28M DR for CDM ,OPEB deferral account ($10.1M DR) to capture the financial impacts associated with a change to US GAAP accounting standards related to the accounting of pension and other post-employment benefits for Hydro One's transmission business effective Jan 1, 2018 and East west Tie project of an additional $3.2M. Hydro One Networks Inc. Hydro One Networks Inc. 2018 1508 Other regulatory assets 340611.5 693406.09 1.639127E+07 1.600499E+08 1.440114E+08 1.607433E+08 1.607433E+08 Primarily Movement in the following(1) East West Tie project ($13.1M DR), (2) Waasigan capital ($1.1M DR 3) OPEB cost deferral($4.6M DR) and OEB costs ($0.5M DR ) countered by CDM ($3.1M CR ) Hydro One Networks Inc. Hydro One Networks Inc. 2018 1525 Miscellaneous deferred debit 728305.4 56034214.93 -2122361 3.118206E+07 -6543591 -1.882763E+07 7.632629E+07 6.838864E+07 6.838864E+07 Movement primarily due to yearly assessment evaluation -$6.5M CR Hydro One Networks Inc. Hydro One Networks Inc. 2018 1525 Miscellaneous deferred debit 697702.7 56731917.59 -1278850 2.990321E+07 0 -1.882763E+07 6.838864E+07 6.78075E+07 6.78075E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1525 Miscellaneous deferred debit 673676.6 57405594.22 -2259736 2.764347E+07 -1.882763E+07 6.78075E+07 6.622144E+07 6.622144E+07 Increased PCB spend Hydro One Networks Inc. Hydro One Networks Inc. 2018 1525 Miscellaneous deferred debit 649068.6 58054662.85 -892705 2.675077E+07 -1.882763E+07 6.622144E+07 6.59778E+07 6.59778E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2018 1570 Qualifying transition costs 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2018 1572 Extraordinary event costs 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2018 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1592 PILS and Taxes Variances -143151.1 -127414.45 -4715830 -1.358024E+07 -8848668 -1.370765E+07 -1.370765E+07 Addtional CCA variances for Q3 Hydro One Networks Inc. Hydro One Networks Inc. 2018 1592 PILS and Taxes Variances 39429.09 11417.13 -52994.85 395980.9 420963.8 407398 407398 Comparable Hydro One Networks Inc. Hydro One Networks Inc. 2018 1592 PILS and Taxes Variances 2359.97 13778.1 -15992.31 379988.6 0 0 407399 393766.7 393766.7 Three months of drawdown frpm prio TX decision. Hydro One Networks Inc. Hydro One Networks Inc. 2018 1592 PILS and Taxes Variances 1959.57 15736.67 -9244393 -8864404 393766.7 -8848667 -8848667 YTD CCA variances new for Q2 Hydro One Networks Inc. Hydro One Networks Inc. 2018 2405 Other Regulatory Liabilities -112729.9 -2442247.96 8813522 -1.376701E+07 -2.491005E+07 -1.620926E+07 -1.620926E+07 Movement In Deferred Pension ($1.7M DR) , External revenue ($5.0M DR) and Excess Export ($1.6M DR) and Rights payments ($0.6M DR) Hydro One Networks Inc. Hydro One Networks Inc. 2018 2405 Other Regulatory Liabilities -172279.3 -2329518.04 1.075968E+07 -2.258053E+07 -3.549745E+07 -2.491005E+07 -2.491005E+07 Movement In Deferred Pension ($2.6M DR) , External revenue ($5.8M DR) and Excess Export ($2.9M DR) Hydro One Networks Inc. Hydro One Networks Inc. 2018 2405 Other Regulatory Liabilities -207430.3 -2157238.75 4100378 -3.334021E+07 0 0 -3.93904E+07 -3.549745E+07 -3.549745E+07 Movement In Deferred Pension ($1.8M CR) countered by External revenue ($2.8M DR) and Excess Export ($3.5M DR) Hydro One Networks Inc. Hydro One Networks Inc. 2018 2405 Other Regulatory Liabilities 1043493 -1949808.43 4140541 -3.744059E+07 -4.457443E+07 -3.93904E+07 -3.93904E+07 Variance is primarily due to movement in Deferred Pension ($1.6M DR) , increase in Excess Export ($2.2M DR),($ 1.0M DR) increase in Rights Payment countered by new account, ISA Shortfall of ($0.6MCR). Hydro One Networks Inc. Hydro One Networks Inc. 2018 2425 Other deferred credits Hydro One Networks Inc. Hydro One Networks Inc. 2018 2425 Other deferred credits 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2018 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Hydro One Networks Inc. Hydro One Networks Inc. 2019 1508 Other regulatory assets 1168821 1862227.39 2.568081E+07 1.857307E+08 1.607433E+08 1.875929E+08 1.875929E+08 Primarily Movement in the following(1) East West Tie project ($21 M DR) and OPEB cost deferral($7.4M DR) countered by CDM ($3M CR ) Hydro One Networks Inc. Hydro One Networks Inc. 2019 1525 Miscellaneous deferred debit 598836.4 58653499.28 -1112739 2.563803E+07 -3841060 -2.266869E+07 6.59778E+07 6.162284E+07 6.162284E+07 Increase in Environmental expenditure plus As of December 2019 new accouint " 1522" included with CR amount $17.988.32. Hydro One Networks Inc. Hydro One Networks Inc. 2019 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2019 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2019 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2019 1592 PILS and Taxes Variances -93793.73 -221208.18 -6430441 -2.001068E+07 -1.370765E+07 -2.023188E+07 -2.023188E+07 Additional CCA including a year end true up as actual $ were utilized vs the forecast based previous quarterly entries. Hydro One Networks Inc. Hydro One Networks Inc. 2019 2405 Other Regulatory Liabilities 1827850 -614397.63 2027021 -1.173999E+07 -1.620926E+07 -1.235439E+07 -1.235439E+07 Movement In Deferred Pension ($5.9M DR) and Excess Export ($1.8M DR) countered by External revenue ($5.9M CR) Hydro One Networks Inc. Hydro One Networks Inc. 2019 2425 Other deferred credits Hydro One Networks Inc. Hydro One Networks Inc. 2020 1508 Other regulatory assets 1812217 3674444.74 1.493623E+08 3.35093E+08 1.875929E+08 3.387675E+08 3.387675E+08 Hydro One Networks Inc. Hydro One Networks Inc. 2020 1509 1509 Impacts Arising from the COVID-19 Emergency 82139.83 82139.83 1.513863E+07 1.513863E+07 1.522077E+07 1.522077E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2020 1525 Miscellaneous deferred debit 1919161 60572660.42 -7657477 1.798055E+07 -4332181 -2.700087E+07 6.162284E+07 5.155234E+07 5.155234E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2020 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2020 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2020 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2020 1592 PILS and Taxes Variances -280975 -502183.21 -211596 -2.022227E+07 -2.023188E+07 -2.072445E+07 -2.072445E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2020 2405 Other Regulatory Liabilities -186706.4 -801104.02 -1.903195E+07 -3.077194E+07 -1.235439E+07 -3.157305E+07 -3.157305E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2020 2425 Other deferred credits -1024277 -1024277.12 -1024277 -1024277 This is for 1522 OPEB Asymmetrical. Hydro One Networks Inc. Hydro One Networks Inc. 2021 1508 Other regulatory assets 9070688 12745132.27 1.339056E+07 3.484836E+08 3.387675E+08 3.612287E+08 3.612287E+08 Net increase this year primarily due to (1) DTA misallocated tax sharing (EB 2020-0194), (2) Increase in spend for EWT project, and (3) Increase in spend for ATP (The Affiliate Transmission Projects Account) which was approved by the OEB decision EB 2021-0169. This is countered by (1) continued drawdown of Foregone Revenue account due to HONI TX decision EB 2020-0251 and (2) Continued Drawdowns for accounts approved in the 2020 TX decision EB 2019-0082. Hydro One Networks Inc. Hydro One Networks Inc. 2021 1525 Miscellaneous deferred debit 983690.9 61556351.34 -1.364147E+07 4339084 -1009626 -2.80105E+07 5.155234E+07 3.788494E+07 3.788494E+07 Continued spend for PCB and LAR Hydro One Networks Inc. Hydro One Networks Inc. 2021 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2021 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2021 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2021 1592 PILS and Taxes Variances -117141.8 -619324.97 -2.022227E+07 -2.072445E+07 -2.08416E+07 -2.08416E+07 Comparable, interest improvement on principal balance. Hydro One Networks Inc. Hydro One Networks Inc. 2021 2405 Other Regulatory Liabilities -1666587 -2467690.91 6.396608E+07 3.319414E+07 -3.157305E+07 3.072645E+07 3.072645E+07 Net decrease this year primarily due to (1) DTA misallocated tax sharing (EB 2020-0194). This is countered by increased liability for (1) External revenue variance account (2) Asset Removal Costs variance account and Rights Payments variance account. Hydro One Networks Inc. Hydro One Networks Inc. 2021 2425 Other deferred credits -1184842 -2209119.26 -1024277 -2209119 -2209119 This is for liability account 1522 OPEB Asymmetrical which continues to record the interest relating to the excess in OPEB costs we are recovering in rates. Hydro One Networks Inc. Hydro One Networks Inc. 2021 2435 Earnings Sharing Mechanism Deferral Hydro One Networks Inc. Hydro One Networks Inc. 2022 1508 Other regulatory assets -2783575 9961557.06 8894506 3.573781E+08 3.612287E+08 3.673396E+08 3.673396E+08 Net increase this year primarily due to (1) Increase in spend for ATP (The Affiliate Transmission Projects Account) which was approved by the OEB decision EB 2021-0169 and (2) Increase in spend for EWT project-project spend (tracking ended as of Dec 31, 2022).This is countered by (1) continued drawdown (final year) of Foregone Revenue account due to HONI TX decision EB 2020-0251 (2) Capitalized tax overheads variance (new for 2022) and (3) Continued Drawdowns for accounts approved in the 2020 Hydro One Networks Inc. Hydro One Networks Inc. 2022 1525 Miscellaneous deferred debit 453380.9 62009732.21 -1.435775E+07 -1.001867E+07 677283.7 -2.733321E+07 3.788494E+07 2.465785E+07 2.465785E+07 Continued spend for PCB and LAR Hydro One Networks Inc. Hydro One Networks Inc. 2022 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2022 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2022 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2022 1592 PILS and Taxes Variances -405446.5 -1024771.47 -2.022227E+07 -2.08416E+07 -2.124704E+07 -2.124704E+07 Higher interest improvement on principal balance this year due to higher OEB prescribed interest rate. Hydro One Networks Inc. Hydro One Networks Inc. 2022 2405 Other Regulatory Liabilities -1194553 -3662243.74 -8.219085E+07 -4.899671E+07 3.072645E+07 -5.265895E+07 -5.265895E+07 Net increase this year is primarily due to the continued drawdown of the DTA misallocated tax sharing (EB 2020-0194). Ends June 30, 2023. Hydro One Networks Inc. Hydro One Networks Inc. 2022 2425 Other deferred credits -3877889 -6087008.07 -2209119 -6087008 -6087008 This is for liability account 1522 OPEB Asymmetrical which continues to record the interest relating to the excess in OPEB costs we are recovering in rates. Hydro One Networks Inc. Hydro One Networks Inc. 2022 2435 Earnings Sharing Mechanism Deferral -1.56902E+07 -1.56902E+07 -1.56902E+07 -1.56902E+07 As part of the HONI Tx 2020-2022 Decision (EB-2019-0082), the OEB approved an earnings sharing mechanism (ESM) to record 50% of earnings that exceed the OEB approved ROE by more than 100 basis points. Hydro One Networks Inc. Hydro One Networks Inc. 2023 1508 Other regulatory assets -8565423 1396134.55 2.892273E+07 3.863008E+08 3.673396E+08 3.876969E+08 3.876969E+08 Net increase this year primarily due to (1) Increase in spend for ATP (The Affiliate Transmission Projects Account) which was approved by the OEB decision EB 2021-0169 countered by (1) decrease in SECTR (tracking of spend ended Dec 31, 2022) (2) Capitalized Overhead Tax variance and (3) Drawdowns for accounts approved in the 2023 JRAP TX decision EB 2021-0110. Hydro One Networks Inc. Hydro One Networks Inc. 2023 1511 Incremental Cloud Computing Implementation Costs Hydro One Networks Inc. Hydro One Networks Inc. 2023 1525 Miscellaneous deferred debit 268910.4 62278642.59 -7158965 -1.717763E+07 -7996127 -3.532934E+07 2.465785E+07 9771666 9771666 Continued spend for PCB and LAR Hydro One Networks Inc. Hydro One Networks Inc. 2023 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2023 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2023 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2023 1592 PILS and Taxes Variances 220147.8 -804623.63 2.022227E+07 -0.01 -2.124704E+07 -804623.6 -804623.6 Drawdown (Jan 1, 2023-Dec 31, 2023) of amount approved in the 2023 JRAP TX decision EB 2021-0110. Hydro One Networks Inc. Hydro One Networks Inc. 2023 2405 Other Regulatory Liabilities 4028844 366600.05 4165995 -4.483071E+07 -5.265895E+07 -4.446411E+07 -4.446411E+07 Net increase this year is primarily due to the continued drawdown of the DTA misallocated tax sharing (EB 2020-0194). Ended June 30, 2023. Hydro One Networks Inc. Hydro One Networks Inc. 2023 2425 Other deferred credits -5659902 -11746910.02 -6087008 -1.174691E+07 -1.174691E+07 This is for liability account 1522 OPEB Asymmetrical which continues to record the interest relating to the excess in OPEB costs we are recovering in rates. Hydro One Networks Inc. Hydro One Networks Inc. 2023 2435 Earnings Sharing Mechanism Deferral -791869.1 -791869.13 -2.22193E+07 -3.743616E+07 -1.521686E+07 -3.822803E+07 -3.822803E+07 As part of the HONI Tx JRAP 2023-2027 Decision (EB-2021-0110), the OEB approved an earnings sharing mechanism (ESM) to record 50% of earnings that exceed the OEB approved ROE by more than 100 basis points. Hydro One Networks Inc. Hydro One Networks Inc. 2024 1508 Other regulatory assets -955888.4 440246.09 2.071959E+08 5.934967E+08 3.876969E+08 5.93937E+08 5.93937E+08 Hydro One Networks Inc. Hydro One Networks Inc. 2024 1525 Miscellaneous deferred debit 64033.61 62342676.2 -4455027 -2.163266E+07 -1426095 -3.675544E+07 9771666 3954578 3954578 Hydro One Networks Inc. Hydro One Networks Inc. 2024 1570 Qualifying transition costs Hydro One Networks Inc. Hydro One Networks Inc. 2024 1572 Extraordinary event costs Hydro One Networks Inc. Hydro One Networks Inc. 2024 1574 Deferred rate impact amounts Hydro One Networks Inc. Hydro One Networks Inc. 2024 1592 PILS and Taxes Variances -804623.63 0.01 -804623.6 -804623.6 -804623.6 Hydro One Networks Inc. Hydro One Networks Inc. 2024 2405 Other Regulatory Liabilities -2657915 -2291315.07 -1.979349E+07 -6.46242E+07 -4.446411E+07 -6.691552E+07 -6.691552E+07 Hydro One Networks Inc. Hydro One Networks Inc. 2024 2425 Other deferred credits -7546135 -19293044.56 -1.174691E+07 -1.929304E+07 -1.929304E+07 This is for liability account 1522 OPEB Asymmetrical Hydro One Networks Inc. Hydro One Networks Inc. 2024 2435 Earnings Sharing Mechanism Deferral -1925385 -2717253.81 -2.742769E+07 -6.486385E+07 -3.822803E+07 -6.75811E+07 -6.75811E+07 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1508 Other regulatory assets 43.32 28674.12 405070.7 495360.4 118920.5 524034.6 524034.6 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1508 Other regulatory assets -559.87 29395.63 -93158.47 313990.4 437104.4 343386.1 343386.1 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1508 Other regulatory assets 276.17 29621.73 -111622.6 202367.9 343336 231989.6 231989.6 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1508 Other regulatory assets 1281.38 29955.5 -88211.52 407148.9 524034.6 437104.4 437104.4 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1525 Miscellaneous deferred debit 5755.24 -201550.73 -211609.8 2172563 2176867 1971012 1971012 This is GLPT's account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1525 Miscellaneous deferred debit 5155.83 -196394.9 -224533.4 1948029 1971012 1751634 1751634 This is GLPT's account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1525 Miscellaneous deferred debit 4558.03 -191836.87 -223957.6 1724072 1751634 1532235 1532235 This is GLPT's account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1525 Miscellaneous deferred debit 3893.21 -187943.66 -264160.5 1459911 1532235 1271967 1271967 This is GLPT's account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1574 Deferred rate impact amounts -859.6 -4430.95 32825.84 -290646.8 -327044 -295077.8 -295077.8 This is GLPT's account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1574 Deferred rate impact amounts 766.61 5197.56 -34830.6 255816.3 295077.8 261013.8 261013.8 This is GLPT's account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1574 Deferred rate impact amounts 32869.65 38067.21 -34741.32 221074.9 261013.8 259142.1 259142.1 This is GLPT's account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1574 Deferred rate impact amounts 3938.93 42006.14 -40977.96 180097 259142.1 222103.1 222103.1 This is GLPT's account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 1592 PILS and Taxes Variances Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2015 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1508 Other regulatory assets -269 26495.54 -11892.69 524386.5 563043.8 550882.1 550882.1 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1508 Other regulatory assets -236.29 26764.54 -11893.69 536279.3 575173.8 563043.8 563043.8 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1508 Other regulatory assets -2909.01 27000.83 -156845.7 548172.9 734928.4 575173.8 575173.8 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1508 Other regulatory assets 288.11 29909.84 502650.7 705018.6 231989.6 734928.4 734928.4 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1525 Miscellaneous deferred debit 3219.46 -184724.2 -211503 1248408 1271967 1063684 1063684 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1525 Miscellaneous deferred debit 2621.44 -182102.76 -215282 1033126 1063684 851023.3 851023.3 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1525 Miscellaneous deferred debit 2049.74 -180053.02 -214530.7 818595.4 851023.3 638542.4 638542.4 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1525 Miscellaneous deferred debit 1431.77 -178621.25 -237883.9 580711.4 638542.4 402090.2 402090.2 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1574 Deferred rate impact amounts 3217.63 45223.77 -32809.29 147287.7 222103.1 192511.5 192511.5 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1574 Deferred rate impact amounts 2576.89 47800.66 -33436.72 113851 192511.5 161651.6 161651.6 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1574 Deferred rate impact amounts 1964.6 49765.26 -33278.97 80571.99 161651.6 130337.3 130337.3 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1574 Deferred rate impact amounts 1303.02 51068.28 -36901.62 43670.37 130337.3 94738.65 94738.65 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 1592 PILS and Taxes Variances Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2016 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1508 Other regulatory assets -577.8 25475.41 -12170.76 474997.5 513221.5 500472.9 500472.9 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1508 Other regulatory assets -523.97 26053.21 -11001.75 487168.3 524747.3 513221.5 513221.5 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1508 Other regulatory assets -369.33 26577.18 -13107.75 498170 538224.3 524747.3 524747.3 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1508 Other regulatory assets 450.97 26946.51 -13108.74 511277.8 550882.1 538224.3 538224.3 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1525 Miscellaneous deferred debit -2603.49 -181060.37 -270106.5 -510025.4 -418375.8 -691085.8 -691085.8 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1525 Miscellaneous deferred debit -1183.84 -178456.88 -382079.5 -239918.9 -35112.46 -418375.8 -418375.8 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1525 Miscellaneous deferred debit 1096.68 -177524.57 -212727.9 367983.5 402090.2 190458.9 190458.9 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1525 Miscellaneous deferred debit 251.53 -177273.04 -225822.9 142160.6 190458.9 -35112.46 -35112.46 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1574 Deferred rate impact amounts 814.05 -50853.14 47161.48 71521.11 -27307.56 20667.97 20667.97 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1574 Deferred rate impact amounts 1621.85 -49231.29 41901.14 113422.3 20667.97 64190.96 64190.96 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1574 Deferred rate impact amounts -32.29 51667.19 -35030.68 -24359.63 62370.53 27307.56 27307.56 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1574 Deferred rate impact amounts 631.2 51699.48 -32999.32 10671.05 94738.65 62370.53 62370.53 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 1592 PILS and Taxes Variances Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2017 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1508 Other regulatory assets -524.82 -2323.38 27718.03 556923.8 527407.2 554600.4 554600.4 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1508 Other regulatory assets -881.08 -1798.56 53804.62 529205.8 474483.7 527407.2 527407.2 HOSSM decision EB 2018-0218 received June 20,2019 approved $101K effective Feb 1, 2019 to December 31, 2019. This quarters movement is reflecting Feb-Jun YTD amount disposed. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1508 Other regulatory assets -898.04 23847.96 -12171.75 450655 487572.8 474503 474503 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1508 Other regulatory assets -729.41 24746 -12170.76 462826.8 500472.9 487572.8 487572.8 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1525 Miscellaneous deferred debit -1827.99 -198169.83 310182.4 -124764.9 -631289.2 -322934.8 -322934.8 HOSSM decision EB 2018-0218 received June 20,2019 approved $101K effective Feb 1, 2019 to December 31, 2019. This quarters movement is reflecting 3 months disposition. Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1525 Miscellaneous deferred debit -226317.9 -196341.84 516970.7 -434947.3 -921942 -631289.2 -631289.2 HOSSM decision EB 2018-0218 received June 20,2019 approved $101K effective Feb 1, 2019 to December 31, 2019. This quarters movement is reflecting Feb-Jun YTD amount disposed. Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1525 Miscellaneous deferred debit -5830.5 -191247.57 -730774.3 -916191.4 -922021.9 -922021.9 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1525 Miscellaneous deferred debit -4356.7 -185417.07 -220748.9 -730774.3 -691085.8 -916191.4 -916191.4 Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1574 Deferred rate impact amounts 2363.85 -46867.44 34243.55 147665.8 64190.96 100798.4 100798.4 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1574 Deferred rate impact amounts 802.56 -45172.81 0 147665.8 101690.4 102493 102493 Account 1576 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1574 Deferred rate impact amounts 2801.97 -44065.47 147665.8 100798.4 103600.3 103600.3 Account 1575 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1574 Deferred rate impact amounts 6729.62 -38443.19 0 147665.8 102493 109222.6 109222.6 Account 1576 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1592 PILS and Taxes Variances Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1592 PILS and Taxes Variances -278.27 -278.27 -8808 -26424 -17616 -26702.27 -26702.27 New account established Q2 to reflect CCA variances Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 1592 PILS and Taxes Variances 0 0 -17616 -17616 0 -17616 -17616 New account to reflect CCA varainces Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2018 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 1508 Other regulatory assets -363.71 -2687.09 27710.09 584633.9 554600.4 581946.8 581946.8 In Dec 2019, HOSSM's Tax CCA Changes for both principal and interest were fully reversed as it was determined that their ISA was not eligible for the CCA variance . Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 1525 Miscellaneous deferred debit 185300.1 -12869.77 124764.9 0 -322934.8 -12869.77 -12869.77 HOSSM decision EB 2018-0218 received June 20,2019 approved $1.137M effective Feb 1, 2019 to December 31, 2019. This quarters movement is reflecting the last 3 months disposition. Balance left is all interest. Account 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 1574 Deferred rate impact amounts 2824.99 -35618.2 0 147665.8 109222.6 112047.6 112047.6 1576 HOSSM Accounting Changes Under CGAAP (HOSSM originally grouped this account pre-integration under 1575. When we integrated we grouped under 1576 as we did not have a 1575.) Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 1592 PILS and Taxes Variances 278.27 0 26424 0 -26702.27 0 0 New account originally established Q2 to reflect CCA variances however fully reversed in Q4 as did not meet ISA criteria. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2019 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 1508 Other regulatory assets 5871.57 3184.48 1539083 2123717 581946.8 2126901 2126901 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 1509 1509 Impacts Arising from the COVID-19 Emergency Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 1525 Miscellaneous deferred debit -12869.77 -12869.77 -12869.77 -12869.77 Using 1525 for HOSSM's 1595 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 1574 Deferred rate impact amounts 11207.83 -24410.37 0 147665.8 112047.6 123255.4 123255.4 Actually 1576 HOSSM Actg Changes Under CGAAP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 1592 PILS and Taxes Variances -320.98 -320.98 -70624.04 -70624.04 -70945.02 -70945.02 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2020 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 1508 Other regulatory assets -7382.12 -4197.64 -1625364 498352.9 0 0 2126901 494155.3 494155.3 The balance in this account and activity was mostly due to foregone revenue. 2020 foregone revenue was recorded until rates were implemented Jan 1, 2021. $1.6M foregone revenue was approved by the OEB in December 2020 (EB 2020-0251). This was drawn down for one year from Jan 1, 2021 - Dec 31, 2021. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 1525 Miscellaneous deferred debit -12869.77 -12869.77 -12869.77 -12869.77 No Movement/ Activity . Balance in account is residual interest. NOTE: This balance is actually 1595. Using 1525 for HOSSM's 1595 as HOSSM does not have 1595 set up in OEB filing portal. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 1574 Deferred rate impact amounts -24410.37 147665.8 123255.4 123255.4 123255.4 "Only interest movement. No principal movement since integration. NOTE: This balance is actually 1576 HOSSM Accounting Changes Under CGAAP. HOSSM groups under 1574...so to use 1574 to have continuity in portal " Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 1592 PILS and Taxes Variances -1111 -1431.98 -271051.3 -341675.4 -70945.02 -343107.3 -343107.3 Continued accruals for Accelerated CCA differences . Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2021 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 1508 Other regulatory assets 3976.74 -220.9 242549.6 740902.5 494155.3 740681.6 740681.6 Increase this year primarily due to PILs tax variance entry of $275K DR countered by $33K CR for OEB costs variance Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 1525 Miscellaneous deferred debit -12869.77 -12869.77 -12869.77 -12869.77 No Movement/ Activity . Balance in account is residual interest. NOTE: This balance is actually 1595. Using 1525 for HOSSM's 1595 as HOSSM does not have 1595 set up in OEB filing portal. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 1574 Deferred rate impact amounts -24410.37 147665.8 123255.4 123255.4 123255.4 No principal or Interest movement since integration. NOTE: This balance is actually 1576 HOSSM Accounting Changes Under CGAAP. HOSSM groups under 1574...so to use 1574 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 1592 PILS and Taxes Variances -8272.08 -9704.06 -246238.3 -587913.7 -343107.3 -597617.8 -597617.8 Continued accruals for Accelerated CCA differences. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2022 2435 Earnings Sharing Mechanism Deferral -2985368 -2985368 -2985368 -2985368 As part of the HOSSM MAADs Decision (EB-2016-0050), the OEB approved an earnings sharing mechanism (ESM) to take effect during the last 5 years of the rebasing deferral period (2022). HOSSM’s revenue requirement will be adjusted so that excess earnings are shared with ratepayers on a 50/50 basis for all earnings that exceed 300 basis points above the last approved ROE. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 1508 Other regulatory assets 5092.82 4871.92 185373.7 926276.2 740681.6 931148.1 931148.1 Increase primarily due to Property tax. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 1511 Incremental Cloud Computing Implementation Costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 1525 Miscellaneous deferred debit -12869.77 -12869.77 -12869.77 -12869.77 No Movement/ Activity . Balance in account is residual interest. NOTE: This balance is actually 1595. Using 1525 for HOSSM's 1595 as HOSSM does not have 1595 set up in OEB filing portal. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 1574 Deferred rate impact amounts -24410.37 147665.8 123255.4 123255.4 123255.4 "No principal or Interest movement since integration. NOTE: This balance is actually 1576 HOSSM Accounting Changes Under CGAAP. HOSSM groups under 1574...so to use 1574" Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 1592 PILS and Taxes Variances -32250.05 -41954.11 51278.71 -536635 -597617.8 -578589.1 -578589.1 Continued accruals for Accelerated CCA differences. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2023 2435 Earnings Sharing Mechanism Deferral -150668.7 -150668.65 -4896076 -7881444 -2985368 -8032113 -8032113 As part of the HOSSM MAADs Decision (EB-2016-0050), the OEB approved an earnings sharing mechanism (ESM) to take effect during the last 5 years of the rebasing deferral period (2022). HOSSM’s revenue requirement will be adjusted so that excess earnings are shared with ratepayers on a 50/50 basis for all earnings that exceed 300 basis points above the last approved ROE. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 1508 Other regulatory assets 14796.39 19668.31 126729.4 1053006 931148.1 1072674 1072674 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 1525 Miscellaneous deferred debit -12869.77 -12869.77 -12869.77 -12869.77 NOTE: This balance is actually 1595. Using 1525 for HOSSM's 1595 as HOSSM does not have 1595 set up in OEB filing portal. Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 1570 Qualifying transition costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 1572 Extraordinary event costs Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 1574 Deferred rate impact amounts -24410.37 147665.8 123255.4 123255.4 123255.4 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 1592 PILS and Taxes Variances -42255.07 -84209.18 -241721.1 -778356.1 -578589.1 -862565.3 -862565.3 Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 2405 Other Regulatory Liabilities Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 2425 Other deferred credits Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP Hydro One Sault Ste. Marie Inc. on Behalf of Hydro One Sault Ste. Marie LP 2024 2435 Earnings Sharing Mechanism Deferral -144744.3 -295412.91 -1808117 -9689561 -8032113 -9984974 -9984974 Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 1508 Other regulatory assets 831595 831595 831595 831595 On September 26, 2019 the OEB approved the establishment of a deferral account NRLPDA to record the revenue requirement for the transmission assets that were placed in-service on August 30, 2019 because the proposed deferral account has satisfied the three tests (causation, materiality and prudence) as set out in the Filing Requirements.? This is effective as of September 1, 2019 to December ?31, 2019 and is subject to interest improvement. Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 1525 Miscellaneous deferred debit Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 1570 Qualifying transition costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 1572 Extraordinary event costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 1574 Deferred rate impact amounts Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 1592 PILS and Taxes Variances Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 2405 Other Regulatory Liabilities Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2018 2425 Other deferred credits Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 1508 Other regulatory assets 9996.33 9996.33 3656835 4488430 831595 4498427 4498427 On September 26, 2019 the OEB approved the establishment of a deferral account NRLPDA to record the revenue requirement for the transmission assets that were placed in-service on August 30, 2019 because the proposed deferral account has satisfied the three tests (causation, materiality and prudence) as set out in the Filing Requirements.? This is effective as of September 1, 2019 to December ?31, 2019 and is subject to interest improvement. Trued up amount in December giving a LTD balance of $4.5M Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 1525 Miscellaneous deferred debit Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 1570 Qualifying transition costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 1572 Extraordinary event costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 1574 Deferred rate impact amounts Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 1592 PILS and Taxes Variances Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 2405 Other Regulatory Liabilities Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2019 2425 Other deferred credits Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 1508 Other regulatory assets 56638.24 66634.57 -339739.2 4148691 4498427 4215326 4215326 Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 1509 1509 Impacts Arising from the COVID-19 Emergency Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 1525 Miscellaneous deferred debit Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 1570 Qualifying transition costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 1572 Extraordinary event costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 1574 Deferred rate impact amounts Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 1592 PILS and Taxes Variances Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 2405 Other Regulatory Liabilities Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2020 2425 Other deferred credits Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 1508 Other regulatory assets -66667.6 -33.03 -4148691 4215326 -33.03 -33.03 2020 foregone revenue was recorded until rates were implemented Jan 1, 2021. $4.2M foregone revenue was approved by the OEB in December 2020 (EB 2020-0251 ). This was drawn down for one year from Jan 1, 2021 - Dec 31, 2021. Small residual interest balance was written in early 2022. Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 1525 Miscellaneous deferred debit Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 1570 Qualifying transition costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 1572 Extraordinary event costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 1574 Deferred rate impact amounts Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 1592 PILS and Taxes Variances Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 2405 Other Regulatory Liabilities Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 2425 Other deferred credits Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2021 2435 Earnings Sharing Mechanism Deferral -128475.3 -128475.3 -128475.3 -128475.3 Under this mechanism, NRLP shares 50% of regulated earnings that exceed the OEB-approved regulatory ROE by more than 100 basis points with ratepayers. The balance in this account represents the amount recorded into the ESM Deferral Account during 2021. Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 1508 Other regulatory assets 33.03 -33.03 0 2020 foregone revenue was recorded until rates were implemented Jan 1, 2021. $4.2M foregone revenue was approved by the OEB in December 2020 (EB 2020-0251 ). This was drawn down for one year from Jan 1, 2021 - Dec 31, 2021. Small residual interest balance was written off in early 2022. Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 1525 Miscellaneous deferred debit Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 1570 Qualifying transition costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 1572 Extraordinary event costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 1574 Deferred rate impact amounts Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 1592 PILS and Taxes Variances Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 2405 Other Regulatory Liabilities Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 2425 Other deferred credits Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2022 2435 Earnings Sharing Mechanism Deferral -2472.95 -2472.95 -223350.3 -351825.6 -128475.3 -354298.6 -354298.6 In April 2020, the OEB accepted NRLP's Settlement Proposal for 2020-2024 Transmission Rates, which included the establishment of an earnings sharing mechanism deferral account to record over-earnings including tax impacts, if any, realized for any year from 2020 to 2024. Under this mechanism, NRLP shares 50% of regulated earnings that exceed the OEB-approved regulatory return-on-equity by more than 100 basis points with ratepayers. Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 1508 Other regulatory assets Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 1511 Incremental Cloud Computing Implementation Costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 1525 Miscellaneous deferred debit Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 1570 Qualifying transition costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 1572 Extraordinary event costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 1574 Deferred rate impact amounts Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 1592 PILS and Taxes Variances Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 2405 Other Regulatory Liabilities Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 2425 Other deferred credits Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2023 2435 Earnings Sharing Mechanism Deferral -18402.27 -20875.22 -218173.9 -569999.5 -354298.6 -590874.8 -590874.8 In April 2020, the OEB accepted NRLP's Settlement Proposal for 2020-2024 Transmission Rates, which included the establishment of an earnings sharing mechanism deferral account to record over-earnings including tax impacts, if any, realized for any year from 2020 to 2024. Under this mechanism, NRLP shares 50% of regulated earnings that exceed the OEB-approved regulatory return-on-equity by more than 100 basis points with ratepayers. Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 1508 Other regulatory assets Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 1525 Miscellaneous deferred debit Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 1570 Qualifying transition costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 1572 Extraordinary event costs Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 1574 Deferred rate impact amounts Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 1592 PILS and Taxes Variances Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 2405 Other Regulatory Liabilities Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 2425 Other deferred credits Niagara Reinforcement Limited Partnership Niagara Reinforcement Limited Partnership 2024 2435 Earnings Sharing Mechanism Deferral -28022.15 -48897.37 -247618.8 -817618.3 -590874.8 -866515.6 -866515.6 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1508 Other regulatory assets 85742.25 288467.85 1331736 2.281361E+07 2.16846E+07 2.310208E+07 2.310208E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1508 Other regulatory assets 74348.67 362816.52 1665945 2.447955E+07 2.310208E+07 2.484237E+07 2.484237E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1508 Other regulatory assets 78061.2 440877.72 2060900 2.654045E+07 2.484237E+07 2.698133E+07 2.698133E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1508 Other regulatory assets 83468.18 524345.9 2625777 2.916623E+07 2.698133E+07 2.969058E+07 2.969058E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 2405 Other Regulatory Liabilities Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2015 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1508 Other regulatory assets 89743.1 614089 2838694 3.200492E+07 2.969058E+07 3.261901E+07 3.261901E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1508 Other regulatory assets 98316 712405 2473377 3.44783E+07 3.261901E+07 3.51907E+07 3.51907E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1508 Other regulatory assets 106105 818510 3927969 3.840627E+07 3.51907E+07 3.922478E+07 3.922478E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1508 Other regulatory assets 114977.4 933487.36 3347363 4.175363E+07 3.922478E+07 4.268712E+07 4.268712E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 2405 Other Regulatory Liabilities Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2016 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1508 Other regulatory assets 171276.2 1104763.55 2315087 4.406872E+07 4.268712E+07 4.517348E+07 4.517348E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1508 Other regulatory assets 182787.8 1287551.35 4015569 4.808429E+07 4.517348E+07 4.937184E+07 4.937184E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1508 Other regulatory assets 218042 1505593.31 1.045122E+07 5.853551E+07 0 0 4.937184E+07 6.00411E+07 6.00411E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1508 Other regulatory assets 95598.59 1601191.9 1.447932E+07 7.301482E+07 6.00411E+07 7.461602E+07 7.461602E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 2405 Other Regulatory Liabilities Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2017 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Moved to CWIP Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1508 Other regulatory assets 338845.4 1940037.32 2736244 7.575107E+07 7.461602E+07 7.76911E+07 7.76911E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 2405 Other Regulatory Liabilities Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2018 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 2405 Other Regulatory Liabilities Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2019 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 1508 Other regulatory assets Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 1509 1509 Impacts Arising from the COVID-19 Emergency Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 1525 Miscellaneous deferred debit Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 1570 Qualifying transition costs Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 1572 Extraordinary event costs Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 1574 Deferred rate impact amounts Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 1592 PILS and Taxes Variances Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 2405 Other Regulatory Liabilities Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2020 2425 Other deferred credits Zero Balance Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 1508 Other regulatory assets 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 1525 Miscellaneous deferred debit 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 1570 Qualifying transition costs 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 1572 Extraordinary event costs 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 1574 Deferred rate impact amounts 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 1592 PILS and Taxes Variances 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 2405 Other Regulatory Liabilities 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2021 2425 Other deferred credits 0 0 0 0 0 0 0 0 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 1508 Other regulatory assets 0 0 3761803 3761803 0 0 0 3761803 3761803 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 2405 Other Regulatory Liabilities 0 0 -9698427 -9698427 0 0 0 -9698427 -9698427 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2022 2435 Earnings Sharing Mechanism Deferral Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 1508 Other regulatory assets 1.558798E+07 1.934978E+07 3761803 1.934978E+07 1.934978E+07 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 1511 Incremental Cloud Computing Implementation Costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 2405 Other Regulatory Liabilities 9698427 -9698427 0 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2023 2435 Earnings Sharing Mechanism Deferral Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 1508 Other regulatory assets -9674892 9674892 0 0 Amortization of variance accounts per Order EB-2023-0298 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 1525 Miscellaneous deferred debit Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 1570 Qualifying transition costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 1572 Extraordinary event costs Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 1574 Deferred rate impact amounts Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 1592 PILS and Taxes Variances Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 2405 Other Regulatory Liabilities -1971.14 -1971.14 0 -1971.14 -1971.14 DRVA 2 per Order EB-2023-0298 Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 2425 Other deferred credits Upper Canada Transmission 2, Inc. Upper Canada Transmission 2, Inc. 2024 2435 Earnings Sharing Mechanism Deferral