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{"sheet":"App.2-EC2_PP&E Def Acct (2015)","index":0,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[45,0,45,7],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8],[20,1,20,9],[25,1,26,9],[31,1,31,9],[33,1,33,9],[37,6,38,7],[37,8,38,8]]}
["Assumptions are that utility will:",null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
["-  file a January 1, 2015 Test Year application in April 2014",null,null,null,null,null,null,"Exhibit:"]
["-  have changed their capitalization and depreciation expense policies under CGAAP effective January 1, 2013. ",null,null,null,null,null,null,"Tab:"]
["- adopt IFRS for financial reporting purposes on January 1, 2015.  ",null,null,null,null,null,null,"Schedule:"]
["- have to submit for clearance balances in both Account 1575 and Account 1576 in the 2015 application. ",null,null,null,null,null,null,"Page:"]
["- have last rebased in 2011."]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EC2"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2015 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2015. "]
[]
[null,"2011 Rebasing Year",2012,2013,2014,"2015 Rebasing Year",2016,2017,2018,2019]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,"$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,null,null,850000]
["            Net Additions - Note 4",null,null,null,130000]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,-290000]
["            Closing net PP&E (1)",null,null,null,{"$f":"SUM(E22:E24)","v":690000}]
[]
["PP&E Values under MIFRS (Starts from 2013, the transition year)"]
["            Opening net PP&E  - Note 1",null,null,null,850000]
["            Net Additions - Note 4",null,null,null,100000]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,-285000]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":665000}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS",null,null,null,{"$f":"E25-E31","v":25000}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in deferral account",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":25000},null,"WACC",6.5000000000000002E-2]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":8125},"# of years of rate rider disposition period",null,5]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":33125}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2015, the PP&E values as of January 1, 2014 under both CGAAP and MIFRS should be the same. "]
["2 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral account opening balance as of 2014 rebasing year x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  The  PP&E deferral account is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals"]

{"sheet":"App.2-EE2_Account 1576 (2013)","index":1,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[45,0,45,7],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,11],[14,0,14,8],[19,1,19,2],[20,1,20,9],[25,1,26,9],[31,1,31,9],[37,6,38,7],[37,8,38,8]]}
["Assumptions are that utility will:",null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
["-  file a January 1, 2015 Test Year application in April 2014",null,null,null,null,null,null,"Exhibit:"]
["-  have changed their capitalization and depreciation expense policies under CGAAP effective January 1, 2013. ",null,null,null,null,null,null,"Tab:"]
["- adopt IFRS for financial reporting purposes on January 1, 2015.  ",null,null,null,null,null,null,"Schedule:"]
["- have to submit for clearance balances in both Account 1575 and Account 1576 in the 2015 application. ",null,null,null,null,null,null,"Page:"]
["- have last rebased in 2011."]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EE2"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2011 Rebasing Year",2012,2013,2014,"2015 Rebasing Year",2016,2017,2018,2019]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,1000000,{"$f":"+D25","v":750000}]
["            Net Additions - Note 4",null,null,250000,230000]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,-500000,-490000]
["            Closing net PP&E (1)",null,null,{"$f":"D22+D23+D24","v":750000},{"$f":"E22+E23+E24","v":490000}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,1000000,{"$f":"+D31","v":850000}]
["            Net Additions - Note 4",null,null,150000,130000]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,-300000,-290000]
["            Closing net PP&E (2)",null,null,{"$f":"SUM(D28:D30)","v":850000},{"$f":"SUM(E28:E30)","v":690000}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,{"$f":"D25-D31","v":-100000},{"$f":"E25-E31","v":-200000}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":-200000},null,"WACC",6.5000000000000002E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":-65000},"# of years of rate rider disposition period",null,5]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":-265000}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account opening balance as of 2014 rebasing year x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals"]