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[null,"Data Input (1)"]
[]
[]
[null,null,null,null,"Initial Application",null,"(2)",null,{"$f":"IF(ISBLANK(M12),\"\",\"Adjustments\")","v":""},null,null,null,null,null,"(6)",null,{"$f":"IF(ISBLANK(M12),\"\",\"Adjustments\")","v":""},null,null,null,"Per Board Decision"]
[]
[]
[null,1,"Rate Base"]
[null,null,"   Gross Fixed Assets (average)",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E16),0,E16+I16)","v":0},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E16),\"\",E16+I16+Q16)","v":""}]
[null,null,"   Accumulated Depreciation (average)",null,null,null,"(5)",null,null,null,null,null,{"$f":"IF(ISBLANK(E17),0,E17+I17)","v":0},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E17),\"\",E17+I17+Q17)","v":""}]
[null,null,"Allowance for Working Capital:"]
[null,null,"   Controllable Expenses",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E19),0,E19+I19)","v":0},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E19),\"\",E19+I19+Q19)","v":""}]
[null,null,"   Cost of Power",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E20),0,E20+I20)","v":0},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E20),\"\",E20+I20+Q20)","v":""}]
[null,null,"   Working Capital Rate (%)",null,null,null,"(9)",null,null,null,null,null,{"$f":"IF(ISBLANK(E21),0,E21)","v":0},null,"(9)",null,null,null,null,null,{"$f":"IF(ISBLANK(M21),IF(ISBLANK(E21),0,E21),M21)","v":0},null,"(9)"]
[]
[null,2,"Utility Income"]
[null,null,"Operating Revenues:"]
[null,null,"   Distribution Revenue at Current Rates",null,null,null,null,null,{"$f":"IF(ISBLANK(M25),\"\",IF(ISBLANK(E25),\"\",M25-E25))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U25),\"\",IF(ISBLANK(M25),\"\",U25-M25))","v":""}]
[null,null,"   Distribution Revenue at Proposed Rates",null,null,null,null,null,{"$f":"IF(ISBLANK(M26),\"\",IF(ISBLANK(E26),\"\",M26-E26))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U26),\"\",IF(ISBLANK(M26),\"\",U26-M26))","v":""}]
[null,null,"   Other Revenue:"]
[null,null,"      Specific Service Charges",null,null,null,null,null,{"$f":"IF(ISBLANK(M28),\"\",IF(ISBLANK(E28),\"\",M28-E28))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U28),\"\",IF(ISBLANK(M28),\"\",U28-M28))","v":""}]
[null,null,"      Late Payment Charges",null,null,null,null,null,{"$f":"IF(ISBLANK(M29),\"\",IF(ISBLANK(E29),\"\",M29-E29))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U29),\"\",IF(ISBLANK(M29),\"\",U29-M29))","v":""}]
[null,null,"      Other Distribution Revenue",null,null,null,null,null,{"$f":"IF(ISBLANK(M30),\"\",IF(ISBLANK(E30),\"\",M30-E30))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U30),\"\",IF(ISBLANK(M30),\"\",U30-M30))","v":""}]
[null,null,"      Other Income and Deductions",null,null,null,null,null,{"$f":"IF(ISBLANK(M31),\"\",IF(ISBLANK(E31),\"\",M31-E31))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U31),\"\",IF(ISBLANK(M31),\"\",U31-M31))","v":""}]
[]
[null,null,null,"Total Revenue Offsets",null,null,"(7)",null,{"$f":"IF(ISBLANK(M33),\"\",IF(ISBLANK(E33),\"\",M33-E33))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U33),\"\",IF(ISBLANK(M33),\"\",U33-M33))","v":""}]
[]
[null,null,"Operating Expenses:"]
[null,null,"   OM+A Expenses",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E36),\"\",E36+I36)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E36),\"\",E36+I36+Q36)","v":""}]
[null,null,"   Depreciation/Amortization",null,null,null,"(10)",null,null,null,null,null,{"$f":"IF(ISBLANK(E37),\"\",E37+I37)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E37),\"\",E37+I37+Q37)","v":""}]
[null,null,"   Property taxes",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E38),\"\",E38+I38)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E38),\"\",E38+I38+Q38)","v":""}]
[null,null,"   Capital taxes",null,{"$f":"IF(ISBLANK(E48),\"\",E48)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M48),\"\",M48)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U48),\"\",U48)","v":""}]
[null,null,"   Other expenses",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E40),\"\",E40+I40)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E40),\"\",E40+I40+Q40)","v":""}]
[]
[null,3,"Taxes/PILs"]
[null,null,"Taxable Income:"]
[null,null,null,"Adjustments required to arrive at taxable income",null,null,"(3)"]
[null,null,"Utility Income Taxes and Rates:"]
[null,null,"   Income taxes (not grossed up)"]
[null,null,"   Income taxes (grossed up)",null,{"$f":"IF(ISBLANK(E46),\"\",E46/(1-SUM(E49:E50)))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M46),\"\",M46/(1-SUM(M49:M50)))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U46),\"\",U46/(1-SUM(U49:U50)))","v":""}]
[null,null,"   Capital Taxes"]
[null,null,"   Federal tax (%)"]
[null,null,"   Provincial tax (%)"]
[null,null,"Income Tax Credits"]
[null,null,"   "]
[null,4,"Capitalization/Cost of Capital"]
[null,null,"Capital Structure:"]
[null,null,"   Long-term debt Capitalization Ratio (%)"]
[null,null,"   Short-term debt Capitalization Ratio (%)",null,null,null,"(8)",null,null,null,null,null,null,null,"(8)",null,null,null,null,null,null,null,"(8)"]
[null,null,"   Common Equity Capitalization Ratio (%)"]
[null,null,"   Prefered Shares Capitalization Ratio (%)"]
[null,null,null,null,{"$f":"SUM(E55:E58)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(M55:M58)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(U55:U58)","v":0}]
[null,null,null,null,{"$f":"IF(ISBLANK(E57),\"\",IF(SUM(E55:E58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M57),\"\",IF(SUM(M55:M58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U57),\"\",IF(SUM(U55:U58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""}]
[null,null,"Cost of Capital"]
[null,null,"   Long-term debt Cost Rate (%)"]
[null,null,"   Short-term debt Cost Rate (%)"]
[null,null,"   Common Equity Cost Rate (%)"]
[null,null,"   Prefered Shares Cost Rate (%)"]
[]
[null,null,null,"Adjustment to Return on Rate Base associated with Deferred PP&E balance as a result of transition from CGAAP to MIFRS ($)",-35324,null,"(11)",null,{"$f":"IF(ISBLANK(M67),\"\",IF(ISBLANK(E67),\"\",M67-E67))","v":""},null,null,null,null,null,"(11)",null,{"$f":"IF(ISBLANK(U67),\"\",IF(ISBLANK(M67),\"\",U67-M67))","v":""},null,null,null,null,null,"(11)"]
[]
["Notes:"]
[null,"General","Data inputs are required on Sheets 3. Data from Sheet 3 will automatically complete calculations on sheets 4 through 9 (Rate Base through Revenue Requirement).  Sheets 4 through 9 do not require any inputs except for notes that the Applicant may wish to enter to support the results.  Pale green cells are available on sheets 4 through 9 to enter both footnotes beside key cells and the related text for the notes at the bottom of each sheet."]
[null,"(1)","All inputs are in dollars ($) except where inputs are individually identified as percentages (%)"]
[null,"(2)","Data in column E is for Application as originally filed.  For updated revenue requirement as a result of interrogatory responses, technical or settlement conferences, etc., use colimn M and Adjustments in column I"]
[null,"(3)","Net of addbacks and deductions to arrive at taxable income."]
[null,"(4)","Average of Gross Fixed Assets at beginning and end of the Test Year"]
[null,"(5)","Average of Accumulated Depreciation at the beginning and end of the Test Year.  Enter as a negative amount."]
[null,"(6)","Select option from drop-down list by clicking on cell M10.  This column allows for the application update reflecting the end of discovery or Argument-in-Chief.  Also, the outcome of any Settlement Process can be reflected."]
[null,"(7)","Input total revenue offsets for deriving the base revenue requirement from the service revenue requirement"]
[null,"(8)","4.0% unless an Applicant has proposed or been approved for another amount."]
[null,"(9)","Starting with 2013, default Working Capital Allowance factor is 13% (of Cost of Power plus controllable expenses).  Alternatively, WCA factor based on lead-lag study or approved WCA factor for another distributor, with supporting rationale."]
[]
[null,"(10)","Depreciation Expense should include the adjustment resulting from the amortization of the deferred PP&E balance as shown on Appendix 2-EA or Appendix 2-EB  of the Chapter 2 Appendices to the Filing Requirements."]
[null,"(11)","Adjustment should include the adjustment to the return on rate base associated with deferred PP&E balance as shown on Appendix 2-EA or Appendix 2-EB of the Chapter 2 Appendices to the Filing Requirements."]

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[]
[]
[]
[]
[]
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[]
[]
[null,"Revenue Requirement"]
[]
[null,"Line No.",null,"Particulars",null,"Application   ",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!U12","v":"Per Board Decision"}]
[]
[null,1,null,"OM&A Expenses",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,2,null,"Amortization/Depreciation",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,3,null,"Property Taxes",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,4,null,"Capital Taxes",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,5,null,"Income Taxes (Grossed up)",null,{"$f":"#REF!-F18","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!-J18","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!-N18","v":{"$error":"#REF!"}}]
[null,6,null,"Other Expenses",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,7,null,"Return"]
[null,null,null,"Deemed Interest Expense",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,"Return on Deemed Equity",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,"Adjustment to Return on Rate Base associated with Deferred PP&E balance as a result of transition from CGAAP to MIFRS",null,{"$f":"'3. Data_Input_Sheet'!E67","v":-35324},null,null,null,{"$f":"'3. Data_Input_Sheet'!M67","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U67","v":0}]
[]
[null,8,null,"Service Revenue Requirement (before Revenues)",null,{"$f":"SUM(F15:F24)","v":{"$error":"#REF!"}},null,null,null,{"$f":"SUM(J15:J24)","v":{"$error":"#REF!"}},null,null,null,{"$f":"SUM(N15:O24)","v":{"$error":"#REF!"}}]
[]
[null,9,null,"Revenue Offsets",null,{"$f":"'3. Data_Input_Sheet'!E33","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M33","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U33","v":0}]
[null,10,null,"Base Revenue Requirement",null,{"$f":"F26-F28","v":{"$error":"#REF!"}},null,null,null,{"$f":"J26-J28","v":{"$error":"#REF!"}},null,null,null,{"$f":"N26-N28","v":{"$error":"#REF!"}}]
[null,null,null,"(excluding Tranformer Owership Allowance credit adjustment)"]
[]
[null,11,null,"Distribution revenue",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,12,null,"Other revenue",null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,{"$f":"SUM(F32:F33)","v":{"$error":"#REF!"}},null,null,null,{"$f":"SUM(J32:J33)","v":{"$error":"#REF!"}},null,null,null,{"$f":"SUM(N32:N33)","v":{"$error":"#REF!"}}]
[null,13,null,"Total revenue"]
[null,null,null,null,null,{"$f":"F34-F26","v":{"$error":"#REF!"}},null,null,null,{"$f":"J34-J26","v":{"$error":"#REF!"}},null,null,null,{"$f":"N34-N26","v":{"$error":"#REF!"}}]
[null,14,null,"Difference (Total Revenue Less Distribution Revenue Requirement before Revenues)",null,null,null,"(1)",null,null,null,"(1)",null,null,null,null,"(1)"]
[]
[null,"Notes"]
[null,"(1)",null,"Line 11 - Line 8"]