Rules, codes, and requirements

Industry

Listed below are the regulatory instruments that govern the energy industry participants, such as codes, guidelines, accounting and reporting and record-keeping requirements:

General regulatory

Sets out general procedures to be followed by parties appearing on matters before the Board.

Ontario Energy Board Rules of Practice and Procedure (pdf) (revised October 28, 2016)

Sets out the Board’s rules of practice and procedure for enforcement proceedings.

Rules of Practice & Procedure for Enforcement Proceedings (pdf) (revised April 24, 2014)

 

Confidential Filings

Practice Direction on Confidential Filings (pdf) (revised October 28, 2016)

 

Settlement Conferences

Practice Direction on Settlement Conferences (pdf) (formerly Guidelines) (revised October 28, 2016)

 

Cost Awards

Practice Direction on Cost Awards (pdf) (revised April 24, 2014)

Revised forms to be used for costs incurred after June 1, 2014:

Previous forms may be used for costs incurred prior to June 2, 2014:

Appendix A: 

Appendix B:

Report of the Board on the Cost of Capital for Ontario’s Regulated Utilities (EB-2009-0084) (pdf) December 11, 2009

Review of the Existing Methodology of the Cost of Capital for Ontario’s Regulated Utilities January 14, 2016:

Rates effective

Return on equity (ROE)

Deemed long-term debt rate

Deemed short-term debt rate

Weighted average cost of capital (WACC)*

Letter (issuance date)
Jan 1, 2017 8.78% 3.72% 1.76% 5.67% Oct 27, 2016
Jan 1, 2016 9.19% 4.54% 1.65% 6.28% Oct 15, 2015
Jan 1, 2015 9.30% 4.77% 2.16% 6.48% Nov 20, 2014
Jan 1, 2014 9.36% 4.88% 2.11% 6.56% Nov 25, 2013
May 1, 2013 8.98% 4.12% 2.07% 5.98% Feb 14, 2013
Jan 1, 2013 8.93% 4.03% 2.08% 5.91% Nov 15, 2012
May 1, 2012 9.12% 4.41% 2.08% 6.20% Mar 2, 2012
Jan 1, 2012 9.42% 5.01% 2.08% 6.66% Nov 10, 2011
May 1, 2011 9.58% 5.32% 2.46% 6.91% Mar 3, 2011
Jan 1, 2011 9.66% 5.48% 2.43% 7.03% Nov 15, 2010
May 1, 2010 9.85% 5.87% 2.07% 7.31% Feb 24, 2010

*Assuming a deemed capital structure of 40% equity, 56% long-term debt and 4% short-term debt

The Rate Handbook provides guidance to utilities and stakeholders on applications to the OEB for approval of rates. It outlines the key principles and expectations the OEB will apply when reviewing rate applications.

The Handbook is applicable to all rate regulated utilities, including electricity distributors, electricity transmitters, natural gas utilities and Ontario Power Generation.

Handbook for Utility Rate Applications (pdf)

Natural gas

Sets out the standards and conditions for the interaction between gas distributors, transmitters and storage companies and their respective affiliated companies.

Affiliate Relationships Code for Gas Utilities (pdf) (Revised November 25, 2010)

Sets out the minimum standards under which a licensed gas marketer may market natural gas.

Code of Conduct for Gas Marketers (pdf)

Demand Side Management Framework for Natural Gas Distributors (2015-2020)

Sets out the Demand Side Management framework that should be used by natural gas utilities in developing their DSM plans.

Demand Side Management Guidelines for Natural Gas Utilities (pdf) (issued June 30, 2011)

Provides direction to parties applying for facilities approvals before the Board. It includes the planning requirements for locating new facilities, the mitigation required for construction of these projects as well as the process for review and approval of the environmental reports which are produced.

Aug 11, 2016 - The OEB has issued a new edition of its Environmental Guidelines for the Location, Construction and Operation of Hydrocarbon Pipelines and Facilities in Ontario. The Guidelines enhancements ensure that roles and obligations for the Crown’s duty to consult process for intra-provincial hydrocarbon pipelines are better defined. The revisions to the OEB Guidelines streamline and clarify roles and obligations for the Ministry of Energy, the OEB and pipeline proponents.

Environmental Guidelines for the Location, Construction and Operation of Hydrocarbon Pipelines and Facilities in Ontario (pdf) (issued August 11, 2016)

Sets out the standards for natural gas utilities to follow when requesting pre-approval of the cost consequences of long-term natural gas supply and/or upstream transportation contracts that support the development of new natural gas infrastructure.

Filing Guidelines for Pre-Approval of Long-Term Natural Gas Supply and/or Upstream Transportation Contracts (pdf)

Sets out the standards by which the natural gas utility applications must be developed and filed.

Filing Requirements for Natural Gas Rate Applications (pdf)

Establishes conditions of access to gas distribution services provided by a gas distributor and sets out rules governing the conduct of gas distributors toward gas vendors, including gas marketers.

Gas Distribution Access Rule (pdf) (as amended January 1, 2017)

Service Agreement (pdf) (as amended December 11, 2007)

The Guidelines provide a common analysis and reporting framework to be applied by regulated gas distribution companies. The Guidelines are part of the Distribution System Expansion Report (E.B.O. 188) (pdf) dated January 30, 1998.

E.B.O. 188 Appendix B: OEB Guidelines for Assessing and Reporting on Natural Gas System Expansion in Ontario (pdf) (January 30, 1998)

February 18, 2015 - The Board has issued a letter intended to promote the expansion of natural gas to rural and remote communities in order to reduce energy costs and enhance competitive position for businesses.

Each municipality may grant a gas utility the right to deliver gas service and use road allowances or utility easements within its borders. The municipal franchise agreement outlines the specific terms and conditions of the agreement between the municipality and the utility and requires OEB approval.

2000 Model Franchise Agreement (pdf)

Gas Franchise Handbook (pdf) published by a joint committee of Gas Company and Municipal Sector Representatives

The purpose of this Rule is to: 1) establish operating requirements to ensure open and non-discriminatory access to transportation services for customers and storage providers, 2) establish reporting requirements for natural gas transmitters, integrated utilities and storage providers and, 3) ensure customer protection within the competitive storage market. The Board made this Rule in accordance with section 44(1) of the Ontario Energy Board Act, 1998.

Storage and Transportation Access Rule (STAR) (pdf)

Electricity

The Board has developed an application process for electricity distributors to apply for distribution rate adjustments in 2005. The process is described in the Filing Guidelines provided below. The 2005 Rate Adjustment Model (RAM) and the 2005 Payments in Lieu of Taxes (PILs) Model and documentation for both models are provided below.

2005 Distribution Rate Adjustment Filing Guidelines (pdf)

Sets out the standards and conditions for the interaction between electricity distributors and transmitters and their respective affiliated companies.

Affiliate Relationships Code for Electricity Distributors and Transmitters (pdf) (revised March 15, 2010)

Affiliate Relationships Code for Electricity Distributors and Transmitters (Amended, Effective May 16, 2008) (pdf)

  • NOTE: This amended version of the Affiliate Relationships Code contains numerous amendments made by the Board that were posted on May 16, 2008. Until that time, section 2.3 of the Affiliate Relationships Code as it existed before the May 16, 2008 revisions and the associated definition of “fair market value” will continue to apply. In addition, the amendments to the Affiliate Relationships Code that were issued by the Board on May 16, 2008 do not apply to any Affiliate Contract that was in effect on September 19, 2007 until such time as the initial term of the Affiliate Contract expires. Until that time, the relevant sections of the Affiliate Relationships Code as it existed before the May 16, 2008 revisions will continue to apply to such Affiliate Contracts.
  • Read here for information about the amendments to the code issued by the Board on May 16, 2008

Affiliate Relationships Code for Electricity Distributors and Transmitters (Prior to May 16, 2008 Amendments) (pdf)

  • NOTE: Section 2.3 of this version of the Affiliate Relationships Code applies to all affiliate transactions until August 16, 2008. After that time, section 2.3 of the amended Affiliate Relationships Code as issued by the Board on May 16, 2008 apply. Certain provisions of this version of the Affiliate Relationships Code also continue to apply to Affiliate Contracts that were in effect on September 19, 2007 until such time as the initial term of the Affiliate Contract expires. After that time, the relevant sections of the amended Affiliate Relationships Code as issued by the Board on May 16, 2008 apply.

Guidance from the Chief Compliance Officer for Self-Certifying Compliance with the Affiliate Relationships Code for Electricity Distributors and Transmitters:

Sets out comprehensive standards for electronic business transactions to allow electricity retailers and distributors to share customer and billing information efficiently and promote the rapid and accurate settlement of all accounts. EBT standards were developed by a Board advisory committee and working group.

Ontario Electronic Business Transaction Standards Version 4.0 (pdf)

This page contains current documentation. Current and historical documentation, including Implementation Guides and Schemas, can be accessed at the OEB EBT Standards Working Group website at the following link:

Sets out the obligations and requirements that licensed distributors must comply with in relation to the CDM Targets set out in their licences. This Code also sets out the conditions and rules that licensed distributors are required to follow if they choose to use Board-Approved CDM Programs to meet the CDM Targets.

Conservation & Demand Management Code for Electricity Distributors (pdf) (issued Sep 16, 2010)

Provides guidance on certain provisions in the CDM Code and the type of evidence a distributor should file to support an application for Board-Approved CDM programs.

2015 CDM Guidelines

2012 CDM Guidelines

Sets out the minimum standard under which a retailer must disclose to electricity consumers information relating to system-wide electricity supply mix and the electricity supply mix of electricity products.

Directive (pdf)

Sets out the minimum obligations that a licensed electricity distributor must meet in carrying out its obligations to distribute electricity within its service area under its licence.

Distribution System Code (pdf) (revised May 18, 2017)

Amendments to the DSC:

25. Amendment in relation to the deletion of section 5.4.1, which required that the form of agreement between a distributor and the Smart Metering Entity or the IESO be approved by the OEB. The amendment came into force on May 18, 2017. More information

24. Amendments in relation to the elimination of load transfer arrangements that came into force on December 21, 2015. More information

23. Amendments to support the implementation of the Ontario Electricity Support Program (OESP) that came into force on October 8, 2015. More information

22. Amendments in relation to billing frequency, the use of estimated billing, and billing accuracy that came into force on April 15, 2015. More information

21. Amendments to implement the Board's policies with respect to unmetered load customers and distributor Conditions of Service came into force on January 1, 2015. More information

20. Amendments to implement the Board’s policies related to requiring distributors to install interval meters for customers with monthly average peak demand during a calendar year of over 50 kW. More information

19. Amendments to implement the Board’s policies related to Regional Infrastructure Planning. More information

18. Amendments to the DSC in relation to the connection process for micro-embedded generation. More information

17. Amendments in relation to connection timelines for large embedded generators. More information

16. Amendments that address customer service issues applicable to all residential customers. More information
Note: The customer service amendments approved on July 2, 2010 came into force in stages on October 1, 2010, January 1, 2011 and April 1, 2011.

15. Amendments that address issues related to the DSC's alternative bid provisions. More information

14. Amendments in relation to distributor-owned generation. More information

13. Amendments in relation to assigning cost responsibility as between a distributor and a generator in relation to the connection of renewable generation facilities to distribution systems. More information

12. September 21, 2009 amendments to the generation connection and capacity allocation process and for account treatment of embedded retail generators.

11. Amendments to include the addition of a ‘Farm Stray Voltage Distributor Investigation Procedure’ (Appendix H) and for Customer reclassification and non-payment risk issues.

10. Amendments to extend the time period for geographic distributors to eliminate their long term load transfer arrangements came into force June 10, 2009. More information

9. Amendments to facilitate the connection of smaller size embedded generation facilities, came into force February 12, 2009. More information

8. Amendments with respect to Electricity Service Quality Requirements, in force as of January 1, 2009. More information

7. Amendments with respect to load transfers came into force as of March 12, 2007. More information

6. Amendments to Chapter 3 - Connections and Expansions, in force as of January 23, 2007. More information

5. Please note that there is no change to any of the Distribution System Code or Retail Settlement Code amendments issued by the Board on October 30, 2006.

4. Amendments regarding the connection of new generation to distribution systems. More information

3. Amendments regarding consumer security deposits. More information

2. Amendments regarding maximum cumulative generation from net metered generators that the distributor must allow to be connected and a revised version of the net metering threshold table that accompanied Notice of the net metering amendments to the Distribution System Code (EB-2005-0447). 

1. Amendments regarding the treatment of bulk-metered residential condominiums for security deposit purposes. More information (pdf)

Sets out the policies, guidelines and procedures to be used by Ontario electricity distributors in preparing applications for distribution rates. Also included are associated Excel spreadsheets that conform with the methodologies in the Distribution Rate Handbook and that will assist in the preparation and analysis of rate applications.

There are two versions of the Distribution Rate Handbook. The current version is the 2006 DRH to be used in resetting the revenue requirement of an electricity distributor as part of 2006 distribution rate applications.

The prior version of the DRH was used for establishing unbundled distribution rates and for calculating the price cap-based rate adjustment, and was used primarily for distribution rate setting in 2001 and 2002. It contains information pertinent to electricity distribution rate-setting effective to April 30, 2006.

2006 Electricity Distribution Rate Handbook

First Generation PBR Electricity Distribution Rate Handbook:

Documents / Updates:

Distribution Rate Handbook:

The Minister of Energy has granted approval for electricity distribution companies to apply to the Board for recovery of Regulatory Assets, effective March 1, 2004. The filing guidelines provide direction for the distributors in filing for these rate changes.

Filing Guidelines for electricity distributor applications for the rate recovery of Regulatory Assets for April 1, 2004 distribution rate adjustments (pdf)

On February 5, 2004, the Board published notice of applications by 92 distribution utilities seeking to recover Regulatory Assets.

The Board has prepared a summary report of Regulatory Asset accounts as provided by the utility in its rate application. The individual application should be referred to for the amount proposed by the utility to be recovered in rates starting April 1, 2004. While every effort is made to ensure accuracy, intervening parties should consult applications of interest.

Summary of Regulatory Asset Information by Utility (xls)

The Board has determined that the Review of Regulatory Assets for Ontario Electricity Distributors would be done in two Phases, Phase 1 was the granting of interim rate recovery on April 1, 2004. Phase 2 is the prudency review of the Regulatory Asset balances. As a first step in Phase 2, the Board reviewed the Regulatory Asset applications of Hydro One, Toronto Hydro, Enersource Hydro Mississauga and London Hydro. In addition to the decisions on the rate recovery amounts for each of these four distributors, the Board also assessed what would constitute the best evidence, forum and process to determine the reasonableness of Regulatory Asset amounts for the remaining distributors.

July 26 -05:

Mar 14-05:

Jan 11-05:

Dec 9-04:

May 5-04:

Following the Phase 2 prudence review of Regulatory Assets for Hydro One, Toronto Hydro, Enersource Hydro and London Hydro, the Board determined what constitutes the best evidence, forum and process to determine the reasonableness of Regulatory Assets and how these amounts should be recovered from customers, for the remaining distributors. The Filing Guidelines provided below are based on the Board’s Decision. The Regulatory Assets worksheet and accompanying documentation are also provided below. Electric utilities should apply to the Board for their Phase 2 Regulatory Assets review concurrently with their 2006 EDR applications.

July 25-05

July 12-05

Sets out the minimum standards under which a licensed electricity retailer may retail electricity.

Electricity Retailer Code of Conduct (pdf)

Provides guidance to electricity distributors with respect to filing applications for service area amendment and applications under Section 86.(1)(b) of the OEB Act, 1998, for the purpose of eliminating long term load transfer arrangements:

Filing Guidelines for a Combined Service Area Amendment and Assett Transfer Application (pdf)

This document provides the filing guidelines for Ontario Power Generation (OPG) regarding the setting of payment amounts for OPG’s prescribed generation assets:

Filing Guidelines for Ontario Power Generation - Setting Payment Amounts for Prescribed Generation Assets (pdf) (revised November 11, 2011)

It is a deemed condition of licence of all distributors that they file, at the time and in the manner mandated by the Board, distribution system plans relating to the connection of renewable generation and the development of a smart grid.  With the issuance of the Filing Requirements, distributors are now directed to file distribution system plans pertaining to the connection of renewable generation facilities at the time and in the manner set out in the Filing Requirements.

Filing Requirements: Distribution System Plans – Filing under Deemed Conditions of Licence (pdf) (revised May 17, 2012)

Provides guidance to electricity distributors with respect to filing applications for service area amendment.

Filing Requirements for Service Area Amendment Applications (pdf)

On December 20, 2006, the Board issued a letter to electricity transmitters, distributors and interested parties together with a staff proposal on the Filing Requirements for Service Area Amendment Applications. The Board sought comments on the proposed filing requirements by January 17, 2007. Four parties responded. The Board has now finalized the document, which specifies the information required by the Board for these types of applications. In due course, the document will be incorporated as the next chapter (chapter seven) in the "Filing Requirements for Transmission and Distribution Applications", issued on November 14, 2006.

Jan 17-07

Dec 20-06

Sets out the standards for transmitters and distributors to follow when filing for rate adjustments, leave to construct approvals, and conservation funding.

Filing Requirements for Electricity Transmission Applications:

Filing Requirements for Electricity Distribution Rate Applications:

Rate Models:

Archived Documents:

NOTE: For further information on preparing rate applications in light of the transition to International Financial Reporting Standards (IFRS), click here.

Sets out the form for licensed transmitters seeking designation for a transmission project identified in a Notice issued by the Board.

Filing Requirements for Transmission Project Development Plans (pdf)

For applications under sections 86(1)(a) and (c) and sections 86(2)(a) and (b) of the OEB Act, please refer to:

For applications under section 86(1)(b) of the OEB Act, please use:

For notice of proposals under sections 80 and 81 of the OEB Act (generation, transmission and distribution ownership prohibition), please use:

Outlines the OEB's expectations of electricity distributors and unit sub-meter providers (utilities) with respect to the delivery of the Ontario Electricity Support Program (OESP).

OESP: Guideline for Electricity Distributors and Unit Sub-Meter Providers (pdf)

Sets out the dates on which the IESO, Distributors and Participating Retailers must make certain payments relating to the Ontario Price Credit.

Letter (pdf)

Sets out the minimum obligations that an electricity distributor and retailer must meet in determining the financial settlement costs of electricity retailers and consumers in facilitating service transaction requests where a competitive retailer provides service to a consumer.

Dec. 15, 2011 - The Board issued Guideline G-2011-0001: Smart Meter Funding and Cost Recovery – Final Disposition.  This guideline replaces Guideline G-2008-0002: Smart Meter Funding and Cost Recovery issued October 22, 2008.

Guideline G-2011-0001 contains information to assist electricity distributors to make applications seeking approval and disposition of smart meter costs as smart meter deployment and TOU price implementation are completed or nearly completed.  The Board also issued an associated Smart Meter Model which corresponds to Guideline G-2011-0001 and previously communicated accounting guidance for smart meter cost accounting and recovery.

Guideline G-2011-0001: Smart Meter Funding and Cost Recovery – Final Disposition (pdf) (Dec 15, 2011)

Guideline G-2008-0002 - Smart Meter Funding and Cost Recovery (pdf) (Oct 22, 2008)

Sets out the rules that govern the conduct of Ontario electricity distributors in the provision of electricity to consumers connected to their distribution system.

Standard Supply Service Code (pdf) (revised March 15, 2017)

Sets out the minimum standards that an electricity transmitter must meet in designing, constructing, managing and operating its transmission system. The code also sets out the requirements, standards, terms and conditions of a transmitter’s obligations to connect consumers to the transmission system, including performance standards, technical requirements and expansions and connections.

Transmission System Code (pdf) (revised August 26, 2013)

Report on Risk Assessment Methodology Options - March 30, 2000 (pdf)

Amendments to the Transmission System Code

For more information about the July 25, 2005 changes to the Transmission System Code click here.
For more information about the October 20, 2009 changes to the Transmission System Code click here.
For more information about the June 10, 2010 changes to the Transmission System Code click here.
For more information about the August 26, 2013 changes to the Transmission System Code click here.

Sets out the minimum conditions and standards that a licensed unit sub-metering provider must meet when providing unit sub-metering services on behalf of a master consumer.

Unit Sub-Metering Code (pdf) (revised October 8, 2015)

Accounting procedures for natural gas and electricity

Accounting Procedures Handbook

The Accounting Procedures Handbook, including Chapter II, the Uniform System of Accounts, was approved by the Board on November 10, 1999. The Handbook provides guidance to electricity distribution utilities on accounting procedures and requirements as well as setting out a uniform accounting system.

In addition, the OEB has posted a separate document that contains a list of generic accounts that have been opened since the last update of the APH (issued December 2011). This document will be updated at regulator intervals upon the establishment of new accounts or changes to existing accounts.

Accounts Opened Since the APH Update Issued December 2011 (pdf) (March 31, 2015)

Accounting Procedures Handbook for Electricity Distributors (pdf) (Effective January 1, 2012)

Accounting Procedures Handbook and Uniform System of Accounts (revised July 31, 2007) (pdf)

NOTE: Adoption of International Financial Reporting Standards (IFRS) January 1, 2012 (with comparitive figures for 2010) raises certain regulatory accounting issues. These are discussed here.

Letters on the Accounting Procedures Handbook:

Accounting Procedures Handbook - Guidance

From time to time the OEB issues accounting guidance that addresses various matters associated with the APH. To date, this guidance has been labeled as Frequently Asked Questions. As of March 2015, this guidance has been renamed as simply “Guidance” as it may contain clarifications of accounting matters that may arise from other sources other than frequently asked questions.

In addition, the OEB has posted a separate document that contains a list of generic accounts that have been opened since the last update of the APH (pdf) (issued December 2011). This document will be updated at regulator intervals upon the establishment of new accounts or changes to existing accounts.

July 2016 – Accounting Guidance on Capacity Based Recovery (pdf)

March 2015 (pdf)

Other Accounting Guidance related Letters

Date Issue/document
Jun 29-17

The OEB has issued a letter containing guidance to licensed distributors, unit sub-meter providers, retailers and other interested parties on the implementation of the Fair Hydro Act, 2017.
Feb 9-17

The OEB has issued a letter providing direction to licensees regarding implementation issues related to the Ontario Rebate for Electricity Consumers Act (2016).

 

IFRS Related Consultation and Guidance

Note: view the  IFRS consultation webpage for more information.

Date

Issue/document

Apr 30-12

The OEB issued a letter providing guidance for all electricity utilities regarding the impact of the decision by the Canadian Accounting Standards Board (the “AcSB”) to defer the mandatory changeover to International Financial Reporting Standards (“IFRS”) to January 1, 2013.

Jun 13-11

The OEB issued an Addendum to Report of the Board: Implementing International Financial Reporting Standards in an Incentive Rate Mechanism Environment. The Addendum sets out regulatory policy for the transition to IFRS for utility rates rebased using a cost of service methodology and subsequently set using an incentive rate-setting mechanism.

Mar 31-11

The OEB posted a staff Discussion Paper on the Transition to IFRS – Implementation in an IRM Environment.

Mar 15-11

The OEB issued a letter further amending Section 9.1.2 of its Report on Transition to IFRS (originally issued Jul-28-09) to advise electricity distributors regarding the use of IFRS in filing cost of service applications for rates for 2012.

Nov 8-10

The OEB issued an amendment to its Report on Transition to IFRS (originally issued Jul 28-09) to reflect the Canadian Accounting Standards Board pronouncement allowing the option to delay transition to IFRS to January 1, 2012.
Jul 8-10

The Board has issued a depreciation study prepared by Kinectrics Inc. to assist electricity distributors in Ontario in their transition to International Financial Reporting Standards.

Apr 30-10

The OEB issued the draft report of Kinectrics Inc., Asset Amortization Study for the Ontario Energy Board, in relation to electricity distributors for comment to assist Kinectrics Inc. in finalizing their report.

Feb 24-10

The OEB issued a letter clarifying “Accounting for Overhead Costs Associated with Capital Work” to assist utilities with their transition to IFRS.

Jul 28-09

The OEB issued its report on Transition to International Financial Reporting Standards (IFRS) in recognition of the fact that Canadian Generally Accepted Accounting Principles will transition to IFRS applicable to most utilities regulated by the Board effective January 1, 2011

Accounting Procedures Handbook - frequently asked questions:

Accounting guidelines:

Sets out the latest changes in accounting and regulatory practices and terminology. This USOA has been refined to accommodate the deregulated natural gas environment, as well as regulated and non-regulated activities of gas utilities.

Uniform System of Accounts for Class A Gas Utilities

Guidelines:

Nov 28, 2006 — the Board approved a methodology to prescribe interest rates for regulatory accounts under the Uniform System of Accounts for natural gas utilities and electricity LDCs. These prescribed interest rates also apply to the accounts of other rate-regulated entities if approved by the Board.

Prescribed Interest Rates

Reporting & record keeping

Information related to the electricity and natural gas reporting & record keeping requirements can be found under the RRR section of our website.