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{"sheet":"Index","index":0,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,1,1,3],[3,1,3,3]]}
[]
[null,"ALBERTA UTILITIES COMMISSION"]
[]
[null,"INDEX OF REPORTING SCHEDULES"]
[]
[null,"Schedule 1",null,"Summary of Revenue Requirement"]
[null,"Schedule 2",null,"Summary of Return on Rate Base"]
[null,"Schedule 2.1",null,"Summary of Mid-Year Rate Base"]
[null,"Schedule 2.2",null,"Summary of Mid- Year Capital Structure"]
[null,"Schedule 2.3",null,"Schedule of Debt Capital Employed \n"]
[null,"Schedule 2.4",null,"Schedule of Preferred Share Capital Employed"]
[null,"Schedule 3",null,"Summary of Operating and Maintenance Expense"]
[null,"Schedule 4",null,"Summary of Depreciation Expense"]
[null,"Schedule 4.1",null,"Capital Assets Continuity Schedule"]
[null,"Schedule 4.2",null,"Summary of Capital Additions"]
[null,"Schedule 5",null,"Summary of Utility Income Tax"]
[null,"Schedule 6",null,"Summary of Customers, Energy and Revenue"]
[null,"Schedule 7",null,"Explanation of Transactions with Affiliated Companies"]
[null,"Schedule 8",null,"Summary of Payroll & Manpower Statistics"]
[null,"Schedule 9",null,"Summary of Reserve / Deferral Accounts"]
[null,"Schedule 10",null,"Reconciliation of Financial Reports to Audited Financial Statements  I/S"]
[null,"Schedule 11",null,"Reconciliation of Financial Reports to Audited Financial Statements - B/S"]

{"sheet":"Schedule 1","index":1,"n_rows":37,"n_cols":13,"rows_kept":37,"cut":false,"hidden":false,"merged":[[32,2,32,10]]}
[{"$nulls":12},"SCHEDULE 1"]
["UTILITY  XYZ"]
["SUMMARY OF REVENUE REQUIREMENT"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[]
[]
[1,null,"Return on Rate Base","Sch 2",null,0,null,0,null,{"$f":"+F12-H12","v":0},{"$f":"IF(J12=0,0,+J12/H12)","v":0}]
[{"$f":"1+A12","v":2},null,"Fuel",null,null,0,null,0,null,{"$f":"+F13-H13","v":0},{"$f":"IF(J13=0,0,+J13/H13)","v":0}]
[{"$f":"A13+1","v":3},null,"Operating & Maintenance","Sch 3",null,0,null,0,null,{"$f":"+F14-H14","v":0},{"$f":"IF(J14=0,0,+J14/H14)","v":0}]
[{"$f":"A14+1","v":4},null,"Depreciation & Amortization","Sch 4",null,0,null,0,null,{"$f":"+F15-H15","v":0},{"$f":"IF(J15=0,0,+J15/H15)","v":0}]
[{"$f":"A15+1","v":5},null,"Deferral Account Amortization"]
[{"$f":"A16+1","v":6},null,"Utility Income Tax","Sch 5",null,0,null,0,null,{"$f":"+F17-H17","v":0},{"$f":"IF(J17=0,0,+J17/H17)","v":0}]
[{"$f":"A17+1","v":7},null,"Sub-total ",null,null,{"$f":"SUM(F12:F17)","v":0},null,{"$f":"SUM(H12:H17)","v":0},null,{"$f":"SUM(J12:J17)","v":0},{"$f":"IF(J18=0,0,+J18/H18)","v":0}]
[]
[{"$f":"A18+1","v":8},null,"Revenue Offsets",null,null,0,null,0,null,{"$f":"+F20-H20","v":0},{"$f":"IF(J20=0,0,+J20/H20)","v":0}]
[]
[{"$f":"+A20+1","v":9},null,"Total Revenue Requirement","Sch 10",null,{"$f":"+F18+F20","v":0},null,{"$f":"+H18+H20","v":0},null,{"$f":"+J18+J20","v":0},{"$f":"IF(J22=0,0,+J22/H22)","v":0}]
[]
[]
[null,null,"Detailed Revenue Requirement"]
[{"$f":"1+A22","v":10},null,"Distribution Tariff Revenue",null,null,0,null,0,null,{"$f":"+F26-H26","v":0},{"$f":"IF(J26=0,0,+J26/H26)","v":0}]
[{"$f":"1+A26","v":11},null,"Transmission Tariff Revenue",null,null,0,null,0,null,{"$f":"+F27-H27","v":0},{"$f":"IF(J27=0,0,+J27/H27)","v":0}]
[{"$f":"1+A27","v":12},null,"Retail Tariff Revenue",null,null,0,null,0,null,{"$f":"+F28-H28","v":0},{"$f":"IF(J28=0,0,+J28/H28)","v":0}]
[{"$f":"1+A28","v":13},null,"Other Revenue",null,null,0,null,0,null,{"$f":"+F29-H29","v":0},{"$f":"IF(J29=0,0,+J29/H29)","v":0}]
[]
[{"$f":"1+A29","v":14},null,"Total Revenue Requirement","Line 9",null,{"$f":"SUM(F26:F29)","v":0},null,{"$f":"SUM(H26:H29)","v":0},null,{"$f":"SUM(J26:J29)","v":0},{"$f":"IF(J31=0,0,+J31/H31)","v":0}]
[]
[null,null,"The approved forecast for the reporting year and the approved forecast for the prior year's results can be found in: Proceeding __________, Exhibit __________ and Proceeding __________, Exhibit __________ of the AUC's eFiling system."]
[]
[null,null,"Note:"]
[null,null,"(1)  To be reconciled to Audited Financial Statements"]
[null,null,"(2)  Provide a detailed breakdown of items captured in Revenue Offsets and Other Revenue on a supporting sub-schedule"]

{"sheet":"Schedule 2","index":2,"n_rows":19,"n_cols":12,"rows_kept":19,"cut":false,"hidden":false,"merged":[[1,0,1,11],[2,0,2,11],[3,0,3,11],[4,0,4,11]]}
[{"$nulls":11},"SCHEDULE 2"]
["UTILITY  XYZ"]
["SUMMARY OF RETURN ON RATE BASE "]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["20X2 Actual"]
["Line",null,null,"Cross",null,"Mid Year",null,"Prorated","Cost Rate",null,null,"Working Paper"]
["No.",null,"Description","Reference",null,"Capital","Ratio","Rate Base","%","Return $",null,"Reference"]
[]
[]
[1,null,"Long Term Debt","Sch 2.2",null,{"$f":"+'Schedule 2.2'!H13","v":0}]
[{"$f":"A13+1","v":2},null,"Preferred Shares","Sch 2.2",null,{"$f":"+'Schedule 2.2'!H14","v":0}]
[{"$f":"A14+1","v":3},null,"Common Equity","Sch 2.2",null,{"$f":"+'Schedule 2.2'!H15","v":0}]
[]
[{"$f":"A15+1","v":4},null,"Mid Year Invested Capital ","Sch 2.1",null,{"$f":"SUM(F13:F15)","v":0},{"$f":"SUM(G13:G15)","v":0},{"$f":"H20-H19","v":0},0]
[]
[{"$f":"A17+1","v":5},null,"Return on Mid Year Rate Capital","Sch 1",{"$nulls":5},{"$f":"SUM(J13:J15)","v":0}]

{"sheet":"Schedule 2.1","index":3,"n_rows":43,"n_cols":13,"rows_kept":43,"cut":false,"hidden":false,"merged":[[1,0,1,12],[2,0,2,12],[3,0,3,12],[4,0,4,12]]}
[{"$nulls":12},"SCHEDULE 2.1"]
["UTILITY  XYZ"]
["SUMMARY OF MID-YEAR RATE BASE"]
["FOR YEAR ENDED DECEMBER 31, 20X2 "]
["($000's)"]
[]
[]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[]
[null,null,"Gross Utility Plant in Service"]
[1,null,"Opening Balance"]
[{"$f":"A12+1","v":2},null,"Closing Balance","Sch 11"]
[{"$f":"A13+1","v":3},null,"Mid Year Gross Utility Plant in Service",null,null,{"$f":"(+F13-F12)/2","v":0},null,{"$f":"(+H13-H12)/2","v":0},null,{"$f":"(+J13-J12)/2","v":0}]
[]
[null,null,"Accumulated Depreciation - Utility"]
[{"$f":"A14+1","v":4},null,"Opening Balance"]
[{"$f":"A17+1","v":5},null,"Closing Balance","Sch 11"]
[{"$f":"A18+1","v":6},null,"Mid Year Accumulated Depreciation - Utility",null,null,{"$f":"(+F18-F17)/2","v":0},null,{"$f":"(+H18-H17)/2","v":0},null,{"$f":"(+J18-J17)/2","v":0}]
[]
[null,null,"Contributions in Aid of Construction "]
[{"$f":"A19+1","v":7},null,"Opening Balance"]
[{"$f":"A22+1","v":8},null,"Closing Balance","Sch 11"]
[{"$f":"A23+1","v":9},null,"Mid Year Utility Contributions in Aid of Construction",null,null,{"$f":"(+F23-F22)/2","v":0},null,{"$f":"(+H23-H22)/2","v":0},null,{"$f":"(+J23-J22)/2","v":0}]
[]
[null,null,"Amortization of Contributions "]
[{"$f":"A24+1","v":10},null,"Opening Balance"]
[{"$f":"A27+1","v":11},null,"Closing Balance","Sch 11"]
[{"$f":"A28+1","v":12},null,"Mid Year Utility Amortization of Contributions",null,null,{"$f":"(+F28-F27)/2","v":0},null,{"$f":"(+H28-H27)/2","v":0},null,{"$f":"(+J28-J27)/2","v":0}]
[]
[]
[{"$f":"A29+1","v":13},null,"Mid Year Net Utility Plant in Service",null,null,{"$f":"+F14-F19-F24+F29","v":0},null,{"$f":"+H14-H19-H24+H29","v":0},null,{"$f":"+J14-J19-J24+J29","v":0}]
[]
[{"$f":"A32+1","v":14},null,"Necessary Working Capital"]
[{"$f":"A34+1","v":15},null,"Other No Cost Capital"]
[]
[]
[{"$f":"A35+1","v":16},null,"Mid Year Net Rate Base (Capital Invested)","Sch 2",null,0,null,0,null,0,0]
[]
[]
[]
[null,null,"Note:"]
[null,null,"(1)  Closing balances for each category should be balanced to the audited Balance Sheet on Schedule 11"]

{"sheet":"Schedule 2.2","index":4,"n_rows":22,"n_cols":10,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,0,1,9],[2,0,2,9],[3,0,3,9],[4,0,4,9]]}
[{"$nulls":9},"SCHEDULE 2.2"]
["UTILITY  XYZ"]
["SUMMARY OF MID YEAR CAPITAL STRUCTURE"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["Line",null,null,"Cross",null,"Current ","Previous ","Actual ",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Year End","Year End","Mid Year Capital",null,"Reference"]
[]
[]
[]
[1,null,"Long Term Debt","Sch 2.3",null,null,null,{"$f":"(+F13+G13)/2","v":0}]
[{"$f":"1+A13","v":2},null,"Preferred Shares","Sch 2.4",null,null,null,{"$f":"(+F14+G14)/2","v":0}]
[{"$f":"1+A14","v":3},null,"Common Equity",{"$nulls":4},{"$f":"(+F15+G15)/2","v":0}]
[]
[{"$f":"1+A15","v":4},null,"Total Mid Year Invested Capital",null,null,{"$f":"SUM(F13:F15)","v":0},{"$f":"SUM(G13:G15)","v":0},{"$f":"SUM(H13:H15)","v":0}]
[]
[]
[null,null,"Note:"]
[null,null,"(1)  Capital Structure pertains to regulated business"]
[null,null,"(2)  Year end balances to be reconciled to Audited Financial Statements on Schedule 11"]

{"sheet":"Schedule 2.3","index":5,"n_rows":24,"n_cols":17,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,0,1,16],[2,0,2,16],[3,0,3,16],[4,0,4,16]]}
[{"$nulls":16},"SCHEDULE 2.3"]
["UTILITY  XYZ"]
["SCHEDULE OF DEBT CAPITAL EMPLOYED"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
["20X2 Actual"]
[{"$nulls":9},"Underwriting",null,"Effective","Principal ",null,"Average"]
["Line","Cross",null,null,null,"Issue","Maturity","Coupon","Principal","Discount ","Total ","Cost Rate","Outstanding","Carrying","Embedded",null,"Working Paper"]
["No.","Reference",null,"Description","Series","Date","Date","Rate","Amount"," & Expense","Amount","%","@ Year End","Cost","Cost Rate",null,"Reference"]
[1,null,null,"A",null,null,null,0,0,0,null,0,0]
[{"$f":"A11+1","v":2},null,null,"B",null,null,null,0,0,0,{"$f":"+I12+J12","v":0},0,0,{"$f":"+M12*L12","v":0}]
[{"$f":"A12+1","v":3},null,null,"C",null,null,null,0,0,0,{"$f":"+I13+J13","v":0},0,0,{"$f":"+M13*L13","v":0}]
[{"$f":"A13+1","v":4},null,null,"D",null,null,null,0,0,0,{"$f":"+I14+J14","v":0},0,0,{"$f":"+M14*L14","v":0}]
[{"$f":"A14+1","v":5},null,null,"E",null,null,null,0,0,0,{"$f":"+I15+J15","v":0},0,0,{"$f":"+M15*L15","v":0}]
[{"$f":"A15+1","v":6},null,null,"F",null,null,null,0,0,0,{"$f":"+I16+J16","v":0},0,0,{"$f":"+M16*L16","v":0}]
[]
[{"$f":"A16+1","v":7},"Sch 2.2",null,"Current Y/E Balance",{"$nulls":4},{"$f":"SUM(I11:I16)","v":0},{"$f":"SUM(J11:J16)","v":0},{"$f":"SUM(K11:K16)","v":0},null,{"$f":"SUM(M11:M16)","v":0},{"$f":"SUM(N11:N16)","v":0},{"$f":"SUM(O11:O16)","v":0}]
[]
[{"$f":"A18+1","v":8},"Sch 2.2",null,"Prior Y/E Balance",{"$nulls":8},0,0,0]
[]
[{"$f":"A20+1","v":9},"Sch 2.2",null,"Mid Year Balance ",{"$nulls":8},{"$f":"(+M18+M20)/2","v":0},{"$f":"(+N18+N20)/2","v":0},{"$f":"(+O18+O20)/2","v":0}]
[]
[null,"(1)  Include short-term debt if it is considered by the utility to be a component of Capital Struture and provide explanation"]

{"sheet":"Schedule 2.4","index":6,"n_rows":22,"n_cols":13,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,0,1,12],[2,0,2,12],[3,0,3,12],[4,0,4,12]]}
[{"$nulls":12},"SCHEDULE 2.4"]
["UTILITY  XYZ"]
["SCHEDULE OF PREFERRED SHARE CAPITAL EMPLOYED"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["20X2 Actual "]
[{"$nulls":6},"Stated","Underwriting","Net Proceeds","Carrying","Average",null,"Working Paper"]
["Line","Cross",null,null,"Issue ","Dividend","Value of","Discount ","Outstanding","Cost of","Embedded",null,"Reference"]
["No.","Reference",null,"Series","Date","Rate","Issue"," & Expense",null,"Issue","Cost Rate"]
[]
[1,null,null,"A",null,0,0,0,0,{"$f":"SUM(I13:I13)","v":0}]
[{"$f":"A13+1","v":2},null,null,"B",null,0,0,0,0,{"$f":"SUM(I14:I14)","v":0}]
[{"$f":"A14+1","v":3},null,null,"C",null,0,0,0,0,{"$f":"SUM(I15:I15)","v":0}]
[{"$f":"A15+1","v":4},null,null,"D",null,0,0,0,0,{"$f":"SUM(I16:I16)","v":0}]
[]
[{"$f":"A16+1","v":5},"Sch 2.2",null,"Current Y/E Balance",null,null,{"$f":"SUM(G13:G16)","v":0},{"$f":"SUM(H13:H16)","v":0},{"$f":"SUM(I13:I16)","v":0},{"$f":"SUM(J13:J16)","v":0},0]
[]
[{"$f":"A18+1","v":6},"Sch 2.2",null,"Prior Y/E Balance",{"$nulls":4},0,0,0]
[]
[{"$f":"A20+1","v":7},"Sch 2.2",null,"Mid Year Balance",{"$nulls":4},{"$f":"I21/2","v":0},{"$f":"J21/2","v":0},{"$f":"K21/2","v":0}]

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[{"$nulls":12},"SCHEDULE 3"]
["UTILITY  XYZ"]
["SUMMARY OF OPERATING AND MAINTENANCE EXPENSE"]
["FOR YEAR ENDED DECEMBER 31, 20X2 "]
["($000's)"]
[]
[]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[]
[null,null,"Maintenance Expense"]
[1,null,"Item 1"]
[{"$f":"A12+1","v":2},null,"Item 2"]
[{"$f":"A13+1","v":3},null,"Item 3"]
[{"$f":"A14+1","v":4},null,"Item 4"]
[{"$f":"A15+1","v":5},null,"Item 5"]
[]
[{"$f":"+A16+1","v":6},null,"Sub-total"," ",null,{"$f":"SUM(F12:F17)","v":0},null,{"$f":"SUM(H12:H17)","v":0}]
[]
[null,null,"Operating Expense"]
[{"$f":"+A18+1","v":7},null,"Item 1"]
[{"$f":"A21+1","v":8},null,"Item 2"]
[{"$f":"A22+1","v":9},null,"Item 3"]
[{"$f":"A23+1","v":10},null,"Item 4"]
[{"$f":"A24+1","v":11},null,"Item 5"]
[]
[{"$f":"+A25+1","v":12},null,"Sub-total"," ",null,{"$f":"SUM(F21:F26)","v":0},null,{"$f":"SUM(H21:H26)","v":0}]
[]
[{"$f":"+A27+1","v":13},null,"Total Operating and Maintenance",null,null,{"$f":"+F18+F27","v":0},null,{"$f":"+H18+H27","v":0},null,{"$f":"+J18+J27","v":0}]
[]
[{"$f":"A29+1","v":14},null,"Administrative & General",null,null,0,null,0]
[{"$f":"A31+1","v":15},null,"Taxes Other Than Income",null,null,0,null,0]
[{"$f":"A32+1","v":16},null,"Insurance ",null,null,0,null,0]
[{"$f":"A33+1","v":17},null,"Hearing Costs",null,null,{"$f":"SUM(F33:F33)","v":0},null,{"$f":"SUM(H33:H33)","v":0}]
[]
[]
[{"$f":"+A34+1","v":18},null,"Total Utility Operating & Maintenance Costs","Sch 1",null,{"$f":"SUM(F29:F34)","v":0},null,{"$f":"SUM(H29:H34)","v":0},null,{"$f":"SUM(J29:J34)","v":0}]
[]
[]
[]
[]
[null,null,"Note: "]
[null,null,"(1)  Expense categories need to be identified by the individual utilities, however, should show sufficient breakdown to allow for reasonable understanding of operation"]
[]
[null,null,"(2)  Total Utility Operating & Maintenance Costs are shown as net of Disallowed Expense as per reconciliation on Schedule 10"]

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[{"$nulls":12},"SCHEDULE 4"]
["UTILITY  XYZ"]
["SUMMARY OF DEPRECIATION EXPENSE"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[]
[1,null,"Transmission "]
[{"$f":"+A11+1","v":2},null,"Distribution "]
[{"$f":"+A12+1","v":3},null,"Retail"]
[{"$f":"+A13+1","v":4},null,"Buildings"]
[5,null,"Office Furniture and Equipment"]
[6,null,"Computer Equipment"]
[7,null,"Software "]
[8,null,"General Equipment and Tools"]
[9,null,"Vehicles"]
[10,null,"Other"]
[]
[{"$f":"+A20+1","v":11},null,"Total Utility Depreciation Expense                                                        ","Sch 1",null,{"$f":"SUM(F11:F20)","v":0},null,{"$f":"SUM(H11:H20)","v":0},null,{"$f":"SUM(J11:J20)","v":0}]
[]
[]
[null,null,"Note: "]
[null,null,"(1)  Asset categories need to be identified by the individual utilities, however, should show sufficient breakdown to allow for reasonable understanding of operation"]
[null,null,"(2)  Provide detail on \"Other\""]

{"sheet":"Schedule 4.1","index":9,"n_rows":59,"n_cols":20,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":19},"SCHEDULE 4.1"]
["UTILITY  XYZ"]
["CAPITAL ASSETS CONTINUITY SCHEDULE"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["CAPITAL ASSETS"]
["Line",null,null,"Cross",null,"Balance at",null,"20X2",null,"20X2",null,"20X2",null,"20X2",null,"20X2",null,"Balance at",null,"Working Paper"]
["No.",null,"Property Group","Reference",null,"12/31/20X1",null,"Additions",null,"Retirements",null,"Transfers",null,"Adjustments",null,"AFUDC",null,"12/31/20X2",null,"Reference"]
[]
[]
[1,null,"Transmission",null,null,0,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F13:P13)","v":0}]
[{"$f":"+A13+1","v":2},null,"Distribution ",null,null,0,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F14:P14)","v":0}]
[3,null,"Retail",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[4,null,"Buildings",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[5,null,"Office Furniture and Equipment",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[6,null,"Computer Equipment",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[7,null,"Software",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[8,null,"General Equipment and Tools",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[9,null,"Vehicles",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[10,null,"Land",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[11,null,"Other",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[]
[{"$f":"+A23+1","v":12},null,"Sub-total",null,null,{"$f":"SUM(F14:F23)","v":0},null,{"$f":"SUM(H14:H23)","v":0},null,{"$f":"SUM(J14:J23)","v":0},null,{"$f":"SUM(L14:L23)","v":0},null,{"$f":"SUM(N14:N23)","v":0},null,{"$f":"SUM(P14:P23)","v":0},null,{"$f":"SUM(R14:R23)","v":0}]
[]
[{"$f":"+A25+1","v":13},null,"Capital Work in Progress  (CWIP)",null,null,0,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F27:P27)","v":0}]
[]
[{"$f":"+A27+1","v":14},null,"Total Utility","Sch 2.1",null,{"$f":"+F25+F27","v":0},null,{"$f":"+H25+H27","v":0},null,{"$f":"+J25+J27","v":0},null,{"$f":"+L25+L27","v":0},null,{"$f":"+N25+N27","v":0},null,{"$f":"+P25+P27","v":0},null,{"$f":"+R25+R27","v":0}]
[]
[]
[]
["ACCUMULATED DEPRECIATION"]
["Line",null,null,"Cross",null,"Balance At",null,"Depreciation",null,"20X2",null,"20X2",null,"20X2",null,"20X2",null,"Balance At",null,"Working Paper"]
["No.",null,"Property Group","Reference",null,"12/31/20X1",null,"Provision",null,"Retirements",null,"Transfers",null,"Adjustments",null,"AFUDC",null,"12/31/20X2",null,"Reference"]
[]
[]
[1,null,"Transmission",null,null,0,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F38:P38)","v":0}]
[{"$f":"+A38+1","v":2},null,"Distribution ",null,null,0,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F39:P39)","v":0}]
[{"$f":"+A39+1","v":3},null,"Retail",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[{"$f":"+A40+1","v":4},null,"Buildings",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[{"$f":"+A41+1","v":5},null,"Office Furniture and Equipment",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[6,null,"Computer Equipment",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[7,null,"Software",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[8,null,"General Equipment and Tools",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[9,null,"Vehicles",{"$nulls":12},0,null,0]
[10,null,"Land",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[11,null,"Other",null,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[]
[{"$f":"+A48+1","v":12},null,"Sub-total",null,null,{"$f":"SUM(F39:F48)","v":0},null,{"$f":"SUM(H39:H48)","v":0},null,{"$f":"SUM(J39:J48)","v":0},null,{"$f":"SUM(L39:L48)","v":0},null,{"$f":"SUM(N39:N48)","v":0},null,{"$f":"SUM(P39:P48)","v":0},null,{"$f":"SUM(R39:R48)","v":0}]
[]
[{"$f":"+A50+1","v":13},null,"Capital Work in Progress  (CWIP)",null,null,0,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F52:P52)","v":0}]
[]
[{"$f":"+A52+1","v":14},null,"Total Utility","Sch 2.1",null,{"$f":"+F50+F52","v":0},null,{"$f":"+H50+H52","v":0},null,{"$f":"+J50+J52","v":0},null,{"$f":"+L50+L52","v":0},null,{"$f":"+N50+N52","v":0},null,{"$f":"+P50+P52","v":0},null,{"$f":"+R50+R52","v":0}]
[]
[null,null,"Note: "]
[null,null,"(1)  Asset categories need to be identified by the individual utilities, however, should show sufficient breakdown to allow for reasonable understanding of operation"]
[null,null,"(2)  Provide detail on \"Other\""]
[null,null,"(3)  Year end balances to be reconciled to Audited Financial Statements on Schedule 11"]

{"sheet":"Schedule 4.2","index":10,"n_rows":44,"n_cols":12,"rows_kept":44,"cut":false,"hidden":false,"merged":[[43,2,43,11],[1,0,1,11],[2,0,2,11],[3,0,3,11],[4,0,4,11]]}
[{"$nulls":11},"SCHEDULE 4.2"]
["UTILITY  XYZ"]
["SUMMARY OF CAPITAL ADDITIONS"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
[{"$nulls":5},"20X2 Actual"]
["Line",null,null,"Cross",null,"CWIP","Cap","Cap",null,"CWIP",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Balance","Expend","Adds","AFUDC","Balance",null,"Reference"]
[]
[null,null,"Capital Maintenance"]
[1,null,"Project 1",{"$nulls":6},{"$f":"F13+G13-H13+I13","v":0}]
[{"$f":"+A13+1","v":2},null,"Project 2",{"$nulls":6},{"$f":"F14+G14-H14+I14","v":0}]
[{"$f":"+A14+1","v":3},null,"Project 3",{"$nulls":6},{"$f":"F15+G15-H15+I15","v":0}]
[{"$f":"+A15+1","v":4},null,"Project 4",{"$nulls":6},{"$f":"F16+G16-H16+I16","v":0}]
[{"$f":"+A16+1","v":5},null,"Project 5",{"$nulls":6},{"$f":"F17+G17-H17+I17","v":0}]
[{"$f":"+A17+1","v":6},null,"Subtotal",null,null,{"$f":"SUM(F13:F17)","v":0},{"$f":"SUM(G13:G17)","v":0},{"$f":"SUM(H13:H17)","v":0},{"$f":"SUM(I13:I17)","v":0},{"$f":"SUM(J13:J17)","v":0}]
[]
[null,null,"New Regulated Additions"]
[{"$f":"+A18+1","v":7},null,"Project 1",{"$nulls":6},{"$f":"F21+G21-H21+I21","v":0}]
[{"$f":"+A21+1","v":8},null,"Project 2",{"$nulls":6},0]
[{"$f":"+A22+1","v":9},null,"Project 3",{"$nulls":6},{"$f":"F23+G23-H23+I23","v":0}]
[10,null,"Project 4",{"$nulls":6},{"$f":"F24+G24-H24+I24","v":0}]
[11,null,"Project 5",{"$nulls":6},{"$f":"F25+G25-H25+I25","v":0}]
[12,null,"Subtotal",null,null,{"$f":"SUM(F21:F25)","v":0},{"$f":"SUM(G21:G25)","v":0},{"$f":"SUM(H21:H25)","v":0},{"$f":"SUM(I21:I25)","v":0},{"$f":"SUM(J21:J25)","v":0}]
[13]
[14,null,"Total Business Unit",null,null,{"$f":"+F18+F26","v":0},{"$f":"+G18+G26","v":0},0,{"$f":"+I18+I26","v":0},0]
[]
[{"$f":"+A28+1","v":15},null,"Direct General PP&E"]
[16,null,"Project 1",{"$nulls":6},{"$f":"F31+G31-H31+I31","v":0}]
[17,null,"Project 2",{"$nulls":6},0]
[18,null,"Project 3",{"$nulls":6},{"$f":"F33+G33-H33+I33","v":0}]
[19,null,"Project 4",{"$nulls":6},{"$f":"F34+G34-H34+I34","v":0}]
[20,null,"Project 5",{"$nulls":6},{"$f":"F35+G35-H35+I35","v":0}]
[21,null,"Total Direct General Additions",null,null,{"$f":"SUM(F31:F35)","v":0},{"$f":"SUM(G31:G35)","v":0},{"$f":"SUM(H31:H35)","v":0},{"$f":"SUM(I31:I35)","v":0},{"$f":"SUM(J31:J35)","v":0}]
[]
[]
[22,null,"Total Utility Capital Additions","Sch 4.1",null,null,null,{"$f":"H36+H37","v":0}]
[]
[]
[]
[null,null,"Note: "]
[null,null,"(1)  Materiality Criteria:  List all projects over $500,000, also report all multi-year projects that exceed this limit in total, but do not exceed materiality in any one particular year"]

{"sheet":"Schedule 5","index":11,"n_rows":41,"n_cols":13,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":12},"SCHEDULE 5"]
["UTILITY  XYZ"]
["SUMMARY OF UTILITY INCOME TAX"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[]
[1,null,"Current Tax"]
[{"$f":"1+A11","v":2},null,"Net Income Before Tax"]
[3,null,"Total Permanent Differences"]
[4,null,"Total Timing Differences"]
[5]
[6,null,"Federal Income Tax"]
[7,null,"     Federal Taxable Income",null,null,{"$f":"F12+F13+F14","v":0},null,{"$f":"H12+H13+H14","v":0}]
[8,null,"     Federal Income Tax Rate",null,null,0,null,0]
[9,null,"Total Federal Income Tax",null,null,{"$f":"F17*F18","v":0},null,{"$f":"H17*H18","v":0}]
[10]
[11,null,"Provincial Income Tax"]
[12,null,"     Provincial Taxable Income"]
[13,null,"     Provincial Income Tax Rate",null,null,0,null,0]
[14,null,"Total Provincial Income Tax",null,null,{"$f":"F22*F23","v":0},null,{"$f":"H22*H23","v":0}]
[15]
[16,null,"Total Current Tax ",null,null,{"$f":"+F19+F24","v":0},null,{"$f":"+H19+H24","v":0}]
[17]
[18,null,"Future Tax"]
[19,null,"Temporary Differences ",null,null,0,null,0]
[{"$f":"A29+1","v":20},null,"Income Tax Rate",null,null,0,null,0]
[{"$f":"A30+1","v":21},{"$nulls":4},{"$f":"F29*F30","v":0},null,{"$f":"H29*H30","v":0}]
[{"$f":"A31+1","v":22},null,"Other",null,null,0,null,0]
[{"$f":"A32+1","v":23},null,"Total Future Tax",null,null,{"$f":"SUM(F31:F32)","v":0},null,{"$f":"SUM(H31:H32)","v":0}]
[]
[{"$f":"A33+1","v":24},null,"Other Items"]
[{"$f":"A35+1","v":25},null,"Large Corporations Tax",null,null,0,null,0]
[{"$f":"A36+1","v":26},null,"Preferred Dividend Tax",null,null,0,null,0]
[{"$f":"A37+1","v":27},null,"Other",null,null,0,null,0]
[{"$f":"A38+1","v":28},null,"Total Other Items",null,null,{"$f":"SUM(F36:F38)","v":0},null,{"$f":"SUM(H36:H38)","v":0}]
[]
[{"$f":"A39+1","v":29},null,"Total Utility Income Tax ","Sch 1",null,{"$f":"F26+F33+F39","v":0},null,{"$f":"H26+H33+H39","v":0}]

{"sheet":"Schedule 6","index":12,"n_rows":55,"n_cols":13,"rows_kept":55,"cut":false,"hidden":false,"merged":[[1,0,1,12],[2,0,2,12],[3,0,3,12],[53,2,53,12]]}
[{"$nulls":12},"SCHEDULE 6"]
["UTILITY  XYZ"]
["SUMMARY OF  CUSTOMERS, ENERGY AND REVENUE"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
[]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Ref.",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[]
[null,null,"Residential"]
[1,null,"Customers - Average"]
[2,null,"Energy Sales (MW.h) "]
[3,null,"Revenue ($000's)"]
[4,null,"kW.h per Customer"]
[5,null,"Cents/kW.h"]
[]
[null,null,"Commercial"]
[6,null,"Customers - Average"]
[7,null,"Energy Sales (MW.h) "]
[8,null,"Revenue ($000's)"]
[9,null,"kW.h per Customer"]
[10,null,"Cents/kW.h"]
[]
[null,null,"Industrial"]
[11,null,"Customers - Average"]
[12,null,"Energy Sales (MW.h) "]
[13,null,"Revenue ($000's)"]
[14,null,"Cents/kW.h"]
[]
[null,null,"R.E.A. Farm"]
[15,null,"Customers - Average"]
[16,null,"Energy Sales (MW.h)"]
[17,null,"Revenue ($000's)"]
[18,null,"kW.h per Customer"]
[19,null,"Cents/kW.h"]
[]
[null,null,"Company Rural Farm"]
[20,null,"Customers - Average"]
[21,null,"Energy Sales (MW.h)"]
[22,null,"Revenue ($000's)"]
[23,null,"kW.h per Customer"]
[24,null,"Cents/kW.h"]
[]
[null,null,"Street & Space Lights"]
[25,null,"Energy Sales (MW.h) "]
[26,null,"Revenue ($000's)"]
[27,null,"Cents/kW.h"]
[]
[{"$f":"A46+1","v":28},null,"Other Revenues/Adjustments"]
[]
[]
[{"$f":"A48+1","v":29},null,"Total Utility Revenue ($000's)","Sch 1",null,{"$f":"F12+F19+F26+F32+F39+F45+F48","v":0},null,{"$f":"H12+H19+H26+H32+H39+H45","v":0},null,{"$f":"J12+J19+J26+J32+J39+J45","v":0}]
[]
[null,null,"Note: "]
[null,null,"(1)  Revenue categories need to be identified by the individual utilities, however, should show sufficient breakdown to allow for reasonable understanding of operation"]
[null,null,"(2)  Provide detail on \"Other\""]

{"sheet":"Schedule 7","index":13,"n_rows":41,"n_cols":14,"rows_kept":41,"cut":false,"hidden":false,"merged":[[1,0,1,13],[2,0,2,13],[3,0,3,13],[4,0,4,13],[55,2,55,11],[51,2,51,11],[52,2,52,11],[53,2,53,11],[54,2,54,11]]}
[{"$nulls":13},"SCHEDULE 7"]
["UTILITY  XYZ"]
["EXPLANATION OF TRANSACTIONS WITH AFFILIATED COMPANIES "]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
["20X2 Actual"]
["Line",{"$nulls":4}," Cross",null,null,null,"Transactions",null,"Transactions",null,"Working Paper"]
["No.",null,"Affiliate",null,"Nature of Service","Ref.",null,"Amount",null,"In To XYZ",null,"Out From XYZ",null,"Reference"]
[]
[1,null,"Affiliate 1",null,"Rent and office services","Sch 6",null,0,null,"Revenues"]
[]
[{"$f":"A11+1","v":2},null,null,null,"Contract services",null,null,0,null,null,null,"Operating"]
[]
[{"$f":"A13+1","v":3},null,null,null,"Contract services",null,null,0,null,"Revenues"]
[]
[{"$f":"A15+1","v":4},null,null,null,"Contract services",null,null,0,null,"Revenues"]
[]
[{"$f":"A17+1","v":5},null,null,null,"Transmission Charge",null,null,0,null,null,null,"Operating"]
[]
[{"$f":"A19+1","v":6},null,null,null,"Contract services",null,null,0,null,null,null,"Operating"]
[]
[{"$f":"A21+1","v":7},null,null,null,"Contract services",null,null,0,null,null,null,"Capital"]
[]
[{"$f":"A23+1","v":8},null,null,null,"Billing services",null,null,0,null,null,null,"Prepaid Expenses"]
[]
[10,null,"Affiliate 2",null,"Rent and office services",null,null,0,null,"Revenues"]
[]
[11,null,null,null,"Administration, financial, management","Sch 3"]
[{"$nulls":4},"rent and aircraft services",null,null,0,null,null,null,"Operating"]
[]
[{"$f":"A29+1","v":12},null,null,null,"Aircraft",null,null,0,null,null,null,"Capital"]
[]
[]
[null,null,"TOTAL"]
[]
[null,null,"Note: "]
[null,null,"(1)  List of Services need to be identified by the individual utilities, however, should show sufficient breakdown to allow for reasonable understanding of operation"]
[null,null,"(2)  Identify in columns titled Transaction In and Transactions Out, the account type that the entry was recorded as"]
[null,null,"(3)  Provide cross reference for each item to schedules in this package"]
[null,null,"(4)  To be Reconciled to Audited Financial Statements"]

{"sheet":"Schedule 8","index":14,"n_rows":52,"n_cols":13,"rows_kept":52,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":12},"SCHEDULE 8"]
["UTILITY  XYZ"]
["SUMMARY OF PAYROLL & MANPOWER STATISTICS"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[]
["SALARIES, WAGES & EMPLOYEE BENEFITS"]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[null,null,"Gross Salaries & Wages"]
[1,null,"Transmission Operations",null,null,0,null,0]
[2,null,"Distribution Operations",null,null,0,null,0]
[2,null,"Retail Operations",null,null,0,null,0]
[3,null,"Transmission Capital",null,null,0,null,0]
[4,null,"Distribution Capital",null,null,0,null,0]
[4,null,"Retail Capital",null,null,0,null,0]
[5,null,"Other",null,null,0,null,0]
[6,null,"Salaries & Wages Charged to Utility Operation",null,null,{"$f":"SUM(F12:F18)","v":0},null,{"$f":"SUM(H12:H18)","v":0}]
[]
[{"$f":"+A19+1","v":7},null,"Gross Employee Benefits"]
[{"$f":"+A21+1","v":8},null,"Transmission Operations",null,null,0,null,0]
[9,null,"Distribution Operations",null,null,0,null,0]
[{"$f":"+A23+1","v":10},null,"Retail Operations",null,null,0,null,0]
[{"$f":"+A23+1","v":10},null,"Transmission Capital",null,null,0,null,0]
[11,null,"Distribution Capital",null,null,0,null,0]
[{"$f":"+A26+1","v":12},null,"Retail Capital",null,null,0,null,0]
[{"$f":"+A26+1","v":12},null,"Other",null,null,0,null,0]
[13,null,"Benefits Charged to Utility Operation",null,null,{"$f":"SUM(F22:F28)","v":0},null,{"$f":"SUM(H22:H28)","v":0}]
[]
[]
[]
["EMPLOYEE ALLOCATION"]
["Line",null,null,"Cross",null,"20X2",null,"20X1",null,"Var. Actual to","Var",null,"Working Paper"]
["No.",null,"Description","Reference",null,"Actual",null,"Actual",null,"Prior Year","%",null,"Reference"]
[]
[null,null,"Manpower Statistics",null,null,0,null,0]
[1,null,"Total Regular Employees (FTEs)",null,null,0,null,0]
[2,null,"Total Temporary Employees (FTEs)",null,null,0,null,0]
[3,null,"Total Contract Staff (FTEs)",null,null,0,null,0]
[4,null,"Total Manpower ",null,null,{"$f":"SUM(F37:F40)","v":0},null,{"$f":"SUM(H37:H40)","v":0}]
[null,null,"Less:"]
[5,null,"Allocated to Non-Regulated",null,null,0,null,0]
[6,null,"Total Manpower - Utility",null,null,{"$f":"F41-F43","v":0},null,{"$f":"H41-H43","v":0}]
[]
[null,null,"(Average numbers for the Year)"]
[]
[]
[null,null,"Definitions:"]
[null,null,"(1)  Operations - refers to all costs recorded as operating costs"]
[null,null,"(2)  Capital - refers to all costs that have been capitalized"]
[null,null,"(3)  FTE information is requested, however, if unavailable, provide gross"]

{"sheet":"Schedule 9","index":15,"n_rows":36,"n_cols":12,"rows_kept":36,"cut":false,"hidden":false,"merged":[[33,2,33,11],[1,0,1,11],[2,0,2,11],[3,0,3,11],[4,0,4,11]]}
[{"$nulls":11},"SCHEDULE 9"]
["UTILITY  XYZ"]
["SUMMARY OF RESERVE/DEFERRAL ACCOUNTS"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["($000's)"]
[]
[{"$nulls":5},"20X2 Actual"]
["Line",null,null,"Cross",null,"Opening ",null,null,null,"Ending",null,"Working Paper"]
["No.",null,"Description","Ref.",null,"Balance","Adds","Amort.","Recoveries","Balance",null,"Reference"]
[]
[null,null,"List of Deferral Accounts"]
[{"$nulls":9},{"$f":"+F12-G12+H12-I12","v":0}]
[1,null,"Deferred Computer Reserve",{"$nulls":6},{"$f":"+F13-G13+H13-I13","v":0}]
[{"$f":"+A13+1","v":2},null,"Deferred Pension and Supplemental Pension",{"$nulls":6},0]
[{"$f":"+A14+1","v":3},null,"Regulatory Asset - Supplemental Pension",{"$nulls":6},0]
[4,null,"Deferred Post Employment Benefits",{"$nulls":6},0]
[5,null,"Regulatory Asset - Post Employment Benefits",{"$nulls":6},0]
[6,null,"Deferred Hearing Costs",{"$nulls":6},0]
[7,null,"Deferred Financing Charges",{"$nulls":6},0]
[8,null,"Deferred Retail Sale Costs",{"$nulls":6},0]
[9,null,"Other Deferred Assets",{"$nulls":6},0]
[]
[{"$f":"A21+1","v":10},null,"Total Deferred Assets","Sch 11",null,{"$f":"SUM(F13:F21)","v":0},{"$f":"SUM(G13:G21)","v":0},{"$f":"SUM(H13:H21)","v":0},{"$f":"SUM(I13:I21)","v":0},{"$f":"SUM(J13:J21)","v":0}]
[]
[{"$f":"A23+1","v":11},null,"Future Income Tax"]
[{"$f":"A25+1","v":12},null,"Deferred Revenues",{"$nulls":6},{"$f":"F26+G26-H26","v":0}]
[{"$f":"A26+1","v":13},null,"Reserve for Injuries and Damages",{"$nulls":6},{"$f":"F27+G27-H27","v":0}]
[{"$f":"A27+1","v":14},null,"Other Deferred Credits",{"$nulls":6},{"$f":"F28+G28-H28","v":0}]
[{"$nulls":9},{"$f":"F29+G29-H29","v":0}]
[{"$f":"A28+1","v":15},null,"Total Deferred Liabilities","Sch 11",null,{"$f":"SUM(F25:F28)","v":0},{"$f":"SUM(G25:G28)","v":0},0,0,0]
[]
[]
[null,null,"Notes:"]
[null,null,"(1)  List of accounts need to be identified by the individual utilities, however, should show sufficient breakdown to allow for reasonable understanding of operation"]
[null,null,"(2)  Explain \"Other\""]
[null,null,"(3)  To be reconciled to Audited Financial Statements"]

{"sheet":"Schedule 10","index":16,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":9},"SCHEDULE 10"]
["UTILITY  XYZ"]
["RECONCILIATION OF FINANCIAL REPORTING SCHEDULES TO AUDITED FINANCIAL STATEMENTS"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["INCOME STATEMENT ITEMS"]
["($000's)"]
[]
[]
[{"$nulls":5},"Audited"]
["Line",null,null,"Cross",null,"Financial",null,"Utility"]
["No.",null,"Description","Reference",null,"Statements","Adjustments","Total"]
[]
[1,"Revenues",null,null,null,0]
[{"$f":"A13+1","v":2},null,"Adjustment 1",null,null,null,0]
[3,null,"Adjustment 2",null,null,null,0]
[4,null,"Adjustment 3",null,null,null,0]
[5,null,"Adjustment 4",null,null,null,0]
[6,null,"Reclassification 1",null,null,null,0]
[7,null,"Reclassification 2",null,null,null,0]
[8,null,"Reclassification 3",null,null,null,0]
[9,null,null,"Sch 1",null,{"$f":"SUM(F13:F20)","v":0},{"$f":"SUM(G14:G20)","v":0},{"$f":"F21+G21","v":0}]
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[]
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[{"$f":"A24+1","v":11},null,"Adjustment 1",null,null,null,0]
[{"$f":"A25+1","v":12},null,"Adjustment 2",null,null,null,0]
[{"$f":"A26+1","v":13},null,"Reclassification 1",null,null,null,0]
[{"$f":"A27+1","v":14},null,"Disallowed Expenses",null,null,null,0]
[{"$f":"A28+1","v":15},null,null,"Sch 1",null,{"$f":"SUM(F24:F28)","v":0},{"$f":"SUM(G24:G28)","v":0},{"$f":"F29+G29","v":0}]
[]
[]
[{"$f":"A29+1","v":16},"Depreciation and Amortization",null,null,null,0]
[{"$f":"A32+1","v":17},null,"Adjustment 1",null,null,null,0]
[{"$f":"A33+1","v":18},null,null,"Sch 1",null,{"$f":"SUM(F32:F33)","v":0},{"$f":"SUM(G32:G33)","v":0},{"$f":"F34+G34","v":0}]
[]
[]
[{"$f":"+A34+1","v":19},"Income Tax",null,null,null,0]
[{"$f":"A37+1","v":20},null,"Adjustment 1",null,null,null,0]
[{"$f":"A38+1","v":21},null,null,"Sch 1",null,{"$f":"SUM(F37:F38)","v":0},{"$f":"SUM(G37:G38)","v":0},{"$f":"F39+G39","v":0}]
[]
[]
[{"$f":"A39+1","v":22},"Revenue Offsets",null,null,null,0]
[{"$f":"A42+1","v":23},null,"Reclassification 1",null,null,null,0]
[{"$f":"A43+1","v":24},null,"Reclassification 2",null,null,null,0]
[null,null,null,"Sch 1",null,{"$f":"SUM(F42:F44)","v":0},{"$f":"SUM(G42:G44)","v":0},{"$f":"F45+G45","v":0}]
[]
[]
[{"$f":"A44+1","v":25},"Return",null,"Sch 1"]

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[{"$nulls":9},"SCHEDULE 11"]
["UTILITY  XYZ"]
["RECONCILIATION OF FINANCIAL REPORTING SCHEDULES TO AUDITED FINANCIAL STATEMENTS"]
["FOR YEAR ENDED DECEMBER 31, 20X2"]
["BALANCE SHEET ITEMS"]
["($000's)"]
[]
[]
[{"$nulls":5},"Audited"]
["Line",null,null,"Cross",null,"Financial"]
["No.",null,"Description","Reference",null,"Statements","Adjustments","Total"]
[]
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[{"$f":"A13+1","v":2},null,"Item 1",null,null,null,0]
[3,null,"Item 2",null,null,null,0]
[4,null,"Item 3",null,null,null,0]
[5,null,"Item 4",null,null,null,0]
[6,null,"Item 5",null,null,null,0]
[7,null,"Item 6",null,null,null,0]
[8,null,"Item 7",null,null,null,0]
[9,{"$nulls":4},{"$f":"SUM(F13:F20)","v":0},{"$f":"SUM(G14:G20)","v":0},{"$f":"F21+G21","v":0}]
[]
[]
[{"$f":"+A21+1","v":10},"Liabilities",null,null,null,0]
[{"$f":"A24+1","v":11},null,"Item 1",null,null,null,0]
[{"$f":"A25+1","v":12},null,"Item 2",null,null,null,0]
[{"$f":"A26+1","v":13},null,"Item 3",null,null,null,0]
[{"$f":"A27+1","v":14},null,"Item 4",null,null,null,0]
[{"$f":"A28+1","v":15},{"$nulls":4},{"$f":"SUM(F24:F28)","v":0},{"$f":"SUM(G24:G28)","v":0},{"$f":"F29+G29","v":0}]
[]
[]
[{"$f":"A29+1","v":16},"Equity",null,null,null,0]
[{"$f":"A32+1","v":17},null,"Item 1"]
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