{"text_format":"2","workbook":"xlsx","n_sheets":19,"sheets":["Revenue Requirement (1)","Cost of Capital (2)","Average Rate Base (2.1)","Schedule (2.2)","Debt Capital (2.3)","Preferred Shares (2.4)","Reconciliation (2.5)","Degree Days (2.6)","O&M Expense (3)","Depreciation Expense (4)","Capital Assets (4.1)","Capital Additions (4.2)","Income Tax (5)","Sales Revenue (6)","Interaffiliate (7)","Payroll Statistics (8)","Reserve & Deferral (9)","Income Summary (10)","Balance Sheet (11)"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":4,"defined_names":218,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Revenue Requirement (1)","index":0,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[28,1,28,10],[7,9,7,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$nulls":10},"SCHEDULE 1"]
["UTILITY ABC"]
["SUMMARY OF REVENUE REQUIREMENT"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
[]
[]
["Line",null,null,"Cross-",null,"20X1 Normalized","20X2","20X2",null,"Variance 20X2 vs. 20X1 (Normalized where applicable)"]
["No.","Description",null,"Ref.",null,"or Actual","Actual","Normalized",null,"#","%"]
[1,"Return on Rate Base",null,"Sch 2"]
[2,"Operating and Maintenance Expense",null,"Sch 3"]
[3,"Depreciation & Amortization Expense",null,"Sch 4"]
[4,"Deferral AcGeneral Amortization"]
[5,"Income Taxes",null,"Sch 5"]
[6,"Revenue Offsets"]
[7,"   Sub Total Utility Revenue Requirement",null,"Sch 6"]
[8,"Flow Through Expenses"]
[9,"Total Utility Revenue Requirement"]
[]
[null,"Detailed Revenue"]
[9,"Rate Revenue"]
[10,"COS Transferred to DGA"]
[11,"Franchise Fee Revenue"]
[12,"Gas Cost Recovery"]
[13,"Penalty"]
[14,"Other Revenue"]
[15,"Utility Revenue "]
[]
[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,"Guidelines:"]
[null,"(1) Variance explanations required for 10% or greater and any difference equal to or greater than $500,000. "]
[null,"(2) Total Revenue Requirement must be reconciled on Schedule 10 to the Audited Financial Statements."]
[null,"(3) Provide a detailed breakdown of items included in Revenue Offsets and Other Revenue in a supporting sub-schedule."]
[null,"(4) Please identify flow through items and any reporting anomalies."]
[null,"(5) List the flow through items included in line 8. Flow through items may or may not include franchise fees and natural gas supply."]

{"sheet":"Cost of Capital (2)","index":1,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,0,1,9],[2,0,2,9],[3,0,3,9],[4,0,4,9]]}
[{"$nulls":8},"SCHEDULE 2"]
["UTILITY ABC "]
["SUMMARY OF RETURN ON RATE BASE"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
[]
["20x2 Actual"]
[]
["Line No.","Description","Cross Ref.",null,"Mid-Year Capital","Ratio","Prorated Rate Base","Cost Rate %","Return $"]
[]
[1,"Debt",{"$nulls":4},{"$f":"$E$14*F11","v":0},null,{"$f":"G11*H11","v":0}]
[2,"Preferred Shares",{"$nulls":4},{"$f":"$E$14*F12","v":0},null,{"$f":"G12*H12","v":0}]
[3,"Common Equity",{"$nulls":4},{"$f":"$E$14*F13","v":0},null,{"$f":"G13*H13","v":0}]
[4,"Mid-Year Invested Capital",2.1,null,{"$f":"SUM(E11:E13)","v":0},1,{"$f":"$E$14*F14","v":0},null,{"$f":"G14*H14","v":0}]
[5,"    Return on Rate Base"]
[6,"No Cost Capital",{"$nulls":4},0]
[7,"Total Mid-year Rate Base",2.2000000000000002,null,null,null,{"$f":"E14+E16","v":0}]
[]
[]
[null,"Guidelines:"]
[null,"(1) Provide the breakdown of the items making up the difference (including disallowed items etc.). "]
[null,"(2) Common equity is based on the approved equity ratio."]
[null,"(3) Please complete these schedules using the approved deemed capital structure."]
[null,"(4) The cost rate for the common equity should be infered from the return and prorated rate base of common equity."]

{"sheet":"Average Rate Base (2.1)","index":2,"n_rows":52,"n_cols":10,"rows_kept":52,"cut":false,"hidden":false,"merged":[[5,8,5,9],[4,0,4,9],[1,0,1,9],[2,0,2,9],[3,0,3,9]]}
[{"$nulls":8},"SCHEDULE 2.1"]
["UTILITY ABC"]
["SUMMARY OF MID-YEAR RATE BASE"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
["Line",null,null,"Cross-",null,"20X1","20X2",null,"Variance 20X2 vs. 20X1 (Normalized where applicable)"]
["No.","Description",null,"Ref.",null,"Actual","Actual",null,"#","%"]
[]
[null,"Property, Plant and Equipment"]
[1,"Opening Balance"]
[2,"Additions"]
[3,"Retirements"]
[4,"Other (Please specify)"]
[5,"Closing Balance"]
[6,"Mid-Year PPE"]
[]
[7,"Accumulated Depreciation - Utility"]
[8,"Opening Balance"]
[9,"Depreciation Expense"]
[10,"Retirements"]
[11,"Other (Please specify) "]
[12,"Closing Balance"]
[13,"Mid-Year Accumulated Depreciataion"]
[]
[14,"Construction Work in Progress (CWIP)"]
[15,"Plant Held For Future Use (PHFFU)"]
[]
[16,"Contributions in Aid of Construction"]
[17,"Opening Balance"]
[18,"Closing Balance"]
[19,"Mid-Year Contirbutions in Aid of Construction"]
[]
[20,"Amortization of Contributions"]
[21,"Opening Balance"]
[22,"Closing Balance"]
[23,"Mid-Year Amortization of Contributions"]
[]
[24,"Mid-Year Utility Plant in Service"]
[]
[25,"Necessary Working Capital "]
[26,"Cash"]
[27,"Materials and Supplies"]
[28,"Prepayments and Deferrals "]
[29,"Financial Items"]
[30,"Other No Cost Capital"]
[31,"Other (please specify) "]
[]
[32,"Mid Year Rate Base",null,2]
[]
[]
[null,"Guidelines:"]
[null,"(1) Variance explanations required for 10% or greater and any difference equal to or greater than $500,000. "]

{"sheet":"Schedule (2.2)","index":3,"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":"Debt Capital (2.3)","index":4,"n_rows":31,"n_cols":15,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":13},"SCHEDULE 2.3"]
["UTILITY  ABC"]
["SCHEDULE OF DEBT CAPITAL EMPLOYED"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
[]
["20X2 Actual"]
[{"$nulls":9},"Underwriting",null,"Effective","Principal ",null,"Average"]
["Line","Cross-",null,null,null,"Issue","Maturity","Coupon","Principal","Discount ","Total ","Cost Rate","Outstanding","Carrying","Embedded"]
["No.","Reference",null,"Description","Series","Date","Date","Rate","Amount"," & Expense","Amount","%","at Year-End","Cost","Cost Rate"]
[1,null,null,"A ",null,null,null,0,0,0,0,0,0,0]
[{"$f":"A11+1","v":2},null,null,"B",null,null,null,0,0,0,{"$f":"+I12+J12","v":0},0,0,{"$f":"+M12*L12","v":0}]
[{"$f":"A12+1","v":3},null,null,"C",null,null,null,0,0,0,0,0,0,0]
[{"$f":"A13+1","v":4},null,null,"D",null,null,null,0,0,0,0,0,0,0]
[{"$f":"A14+1","v":5},null,null,"E",null,null,null,0,0,0,0,0,0,0]
[{"$f":"A15+1","v":6},null,null,"F",null,null,null,0,0,0,0,0,0,0]
[7,null,null,"Short-term Debt",null,null,null,"i%"]
[]
[8,"Sch 2.2",null,"Current Year-End Balance",{"$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}]
[]
[{"$f":"A19+1","v":9},"Sch 2.2",null,"Prior Year-End Balance",{"$nulls":8},0,0,0]
[]
[{"$f":"A21+1","v":10},"Sch 2.2",null,"Mid-Year Balance ",{"$nulls":8},{"$f":"(+M19+M21)/2","v":0},{"$f":"(+N19+N21)/2","v":0},{"$f":"(+O19+O21)/2","v":0}]
[]
[]
[]
[]
[null,"Guidelines:"]
[null,"(1)  Include any short-term interest-bearing debt."]
[null,"(2)  Total debt should equal the financial statement debt and is not expected to equal the deemed debt indicated on Schedule 2. "]
[null,"(3)  Please provide details affecting regulated financial results such as placeholders and R & V issues underway."]

{"sheet":"Preferred Shares (2.4)","index":5,"n_rows":21,"n_cols":11,"rows_kept":21,"cut":false,"hidden":false,"merged":[[1,0,1,11],[2,0,2,11],[3,0,3,11],[4,0,4,11]]}
[{"$nulls":10},"SCHEDULE 2.4"]
["UTILITY  ABC"]
["SCHEDULE OF PREFERRED SHARE CAPITAL EMPLOYED"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
[]
["20X2 Actual "]
[{"$nulls":6},"Stated","Underwriting","Net Proceeds","Carrying","Average"]
["Line","Cross-",null,null,"Issue ","Dividend","Value of","Discount ","Outstanding","Cost of","Embedded"]
["No.","Reference",null,"Series","Date","Rate","Issue"," & Expense",null,"Issue","Cost Rate"]
[]
[1,null,null,"A ",null,0,0,0,0,0]
[{"$f":"A12+1","v":2},null,null,"B",null,0,0,0,0,{"$f":"SUM(I13:I13)","v":0}]
[{"$f":"A13+1","v":3},null,null,"C",null,0,0,0,0,{"$f":"SUM(I14:I14)","v":0}]
[{"$f":"A14+1","v":4},null,null,"D",null,0,0,0,0,{"$f":"SUM(I15:I15)","v":0}]
[]
[{"$f":"A15+1","v":5},"Sch 2.2",null,"Current Year-End Balance",null,null,{"$f":"SUM(G12:G15)","v":0},{"$f":"SUM(H12:H15)","v":0},{"$f":"SUM(I12:I15)","v":0},{"$f":"SUM(J12:J15)","v":0},0]
[]
[{"$f":"A17+1","v":6},"Sch 2.2",null,"Prior Year-End Balance",{"$nulls":4},0,0,0]
[]
[{"$f":"A19+1","v":7},"Sch 2.2",null,"Mid-Year Balance ",{"$nulls":4},{"$f":"I20/2","v":0},{"$f":"J20/2","v":0},{"$f":"K20/2","v":0}]

{"sheet":"Reconciliation (2.5)","index":6,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,0,1,11],[2,0,2,11],[3,0,3,11],[4,0,4,11]]}
[{"$nulls":9},"SCHEDULE 2.5 "]
["UTILITY ABC"]
["RECONCILIATION"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
[]
[]
[{"$nulls":11},"20x2 Actual"]
["Line No."]
[]
[1,"Return of Mid-year rate bas financed by common equity"]
[2,"Return on book value of common equity as per financial statements"]
[3,"Difference"]
[]
[]
["Guidelines:"]
["(1) Please identify key areas creating the difference between the finanical return and the regulated utility return contained in these spreadsheets. "]
["(2) As a rule of thumb, five to six main points causing the variance is recommended but the utilities explanation is not limited to that number."]

{"sheet":"Degree Days (2.6)","index":7,"n_rows":30,"n_cols":10,"rows_kept":30,"cut":false,"hidden":false,"merged":[[7,8,7,9],[1,0,1,9],[2,0,2,9],[3,0,3,9],[4,0,4,9]]}
[{"$nulls":9},"SCHEDULE 2.2"]
["UTILITY ABC"]
["SUMMARY OF DEGREE DAYS & TRANSPORTATION UNITS BY CLASSIFICATION"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
[]
[]
["Line",null,null,null,"20X1","20X2","20X2",null,"Variance 20X2 vs. 20X1 (Normalized where applicable)"]
["No.","Description",null,null,"Normalized","Actual","Normalized",null,"#","%"]
[]
[1,"Degree Days"]
[]
[null,"Number of Year End Customers"]
[]
[2,"Customer Category 1 "]
[3,"Customer Category 2"]
[4,"Customer Category 3"]
[5,"Total Customers"]
[]
[null,"Sales & Transportaion - TJs or BcF"]
[]
[6,"Customer Category 1 "]
[7,"Customer Category 2"]
[8,"Customer Category 3"]
[9,"Total Throughput"]
[]
[]
[null,"Guidelines:"]
[null,"(1) Provide the degree day methodology used to determine degree day information. "]
[null,"(2) Please leave this schedule blank if the utility financial results are not effected by weather."]

{"sheet":"O&M Expense (3)","index":8,"n_rows":40,"n_cols":10,"rows_kept":40,"cut":false,"hidden":false,"merged":[[5,8,5,9],[1,0,1,9],[2,0,2,9],[3,0,3,9],[4,0,4,9]]}
[{"$nulls":8},"SCHEDULE 3"]
["UTILITY ABC "]
["SUMMARY OF OPERATING AND MAINTENANCE EXPENSE"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
["Line",null,null,"Cross-","20X1","20X2","20X2",null,"Variance 20X2 vs. 20X1 (Normalized where applicable)"]
["No.","Description",null,"Ref.","Normalized","Actual","Normalized",null,"#","%"]
[]
[null,"Operating & Maintenance Expense"]
[1,"Development and Acquisition"]
[2,"Production and Gathering"]
[3,"Gas Management"]
[4,"Underground Storage"]
[5,"Transmission"]
[6,"Distribution"]
[7,"General"]
[8,"Sales and Transportation Promotion "]
[9,"Customer Accounting"]
[10,"Administration and General"]
[11,"Production and Gathering"]
[12,"Underground Storage"]
[13,"Transmission"]
[14,"Distribution"]
[15,"General"]
[16,"Franchise fees"]
[17,"O & M Line item 1"]
[18,"O & M Line item 2"]
[]
[19,"Total Operating & Maintenance Expense",null,"Sch. 1"]
[20,"Less: Disallowed O&M (i.e. Donations)"]
[21,"Less: Global Reductions"]
[22,"Operating & Maintenance Expense - Net"]
[]
[]
[]
[]
[null,"Guidelines:"]
[null,"(1) Variance explanations required for 10% or greater and any difference equal to or greater than $500,000. "]
[null,"(2) Global reductions refers to the reduction of fees chargable as deemed in the rate application decision."]
[null,"(3) Please add line items as needed to more clearly identify major O&M expenses. "]

{"sheet":"Depreciation Expense (4)","index":9,"n_rows":32,"n_cols":11,"rows_kept":32,"cut":false,"hidden":false,"merged":[[5,9,5,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$nulls":9},"SCHEDULE 4"]
["UTILITY ABC"]
["SUMMARY OF DEPRECIATION"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
["Line",null,null,"Cross-",null,"20X2","20X2","20X1",null,"Variance 20X2 vs. 20X1 (Normalized where applicable)"]
["No.","Description",null,"Ref.",null,"Actual","Normalized","Normalized",null,"#","%"]
[]
[null,"Depreciation Expense"]
[1,"USA Item 1 (for example software) "]
[2,"USA Item 2"]
[3,"USA Item 3"]
[4,"USA Item 4"]
[5,"USA Item 5"]
[6,"Sub-total",null,null,null,{"$f":"SUM(F10:F14)","v":0},null,{"$f":"SUM(H10:H14)","v":0}]
[]
[null,"Amortization of Contributions"]
[7,"USA Item 1 "]
[8,"USA Item 2"]
[9,"USA Item 3"]
[10,"USA Item 4"]
[11,"USA Item 5"]
[null,"Sub-total",null,null,null,{"$f":"SUM(F18:F22)","v":0},null,{"$f":"SUM(H18:H22)","v":0}]
[]
[12,"Disallowed Items"]
[null,"(Please specify)"]
[null,"Sub-total",null,null,null,{"$f":"SUM(F25:F26)","v":0},null,{"$f":"SUM(H25:H26)","v":0}]
[]
[13,"Net Depreciation Expense - Utility",null,"Sch. 1",null,{"$f":"F15+F23+F27","v":0},null,{"$f":"H15+H23+H27","v":0}]
[]
[null,"Guidelines:"]
[null,"(1) Variance explanations required for 10% or greater and any difference equal to or greater than $500,000.  "]

{"sheet":"Capital Assets (4.1)","index":10,"n_rows":57,"n_cols":16,"rows_kept":57,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":15},"SCHEDULE 4.1"]
["UTILITY  ABC"]
["CAPITAL ASSETS CONTINUITY SCHEDULE"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
["CAPITAL ASSETS"]
["Line",null,null,"Cross-",null,"Balance at",null,"20X2",null,"20X2",null,"20X2",null,"20X2",null,"Balance at"]
["No.",null,"Property Group","Reference",null,"12/31/20X1",null,"Additions",null,"Retirements",null,"Transfers",null,"Adjustments",null,"12/31/20X2"]
[]
[]
[1,null,"Asset Class 1 "]
[{"$f":"+A11+1","v":2},null,"Asset Class 2",null,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F12:O12)","v":0}]
[3,null,"Asset Class 3",null,null,0,null,0,null,0,null,0,null,0,null,0]
[4,null,"Asset Class 4",null,null,0,null,0,null,0,null,0,null,0,null,0]
[5,null,"Asset Class 5",null,null,0,null,0,null,0,null,0,null,0,null,0]
[6,null,"Asset Class 6",null,null,0,null,0,null,0,null,0,null,0,null,0]
[7,null,"Asset Class 7",null,null,0,null,0,null,0,null,0,null,0,null,0]
[8,null,"Asset Class 8",null,null,0,null,0,null,0,null,0,null,0,null,0]
[9,null,"Asset Class 9",null,null,0,null,0,null,0,null,0,null,0,null,0]
[10,null,"Asset Class 10",null,null,0,null,0,null,0,null,0,null,0,null,0]
[11,null,"Other",null,null,0,null,0,null,0,null,0,null,0,null,0]
[]
[{"$f":"+A21+1","v":12},null,"Subtotal",null,null,{"$f":"SUM(F12:F21)","v":0},null,{"$f":"SUM(H12:H21)","v":0},null,{"$f":"SUM(J12:J21)","v":0},null,{"$f":"SUM(L12:L21)","v":0},null,{"$f":"SUM(N12:N21)","v":0},null,{"$f":"SUM(P12:P21)","v":0}]
[]
[{"$f":"+A23+1","v":13},null,"Capital Work in Progress  (CWIP)",null,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F25:O25)","v":0}]
[]
[{"$f":"+A25+1","v":14},null,"Total Utility","Sch 2.1",null,{"$f":"+F23+F25","v":0},null,{"$f":"+H23+H25","v":0},null,{"$f":"+J23+J25","v":0},null,{"$f":"+L23+L25","v":0},null,{"$f":"+N23+N25","v":0},null,{"$f":"+P23+P25","v":0}]
[]
[]
[]
["ACCUMULATED DEPRECIATION"]
["Line",null,null,"Cross-",null,"Balance at",null,"Depreciation",null,"20X2",null,"20X2",null,"20X2",null,"Balance at"]
["No.",null,"Property Group","Reference",null,"12/31/20X1",null,"Provision",null,"Retirements",null,"Transfers",null,"Adjustments",null,"12/31/20X2"]
[]
[]
[1,null,"Asset Class 1 "]
[{"$f":"+A36+1","v":2},null,"Asset Class 2",null,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F37:O37)","v":0}]
[{"$f":"+A37+1","v":3},null,"Asset Class 3",null,null,0,null,0,null,0,null,0,null,0,null,0]
[{"$f":"+A38+1","v":4},null,"Asset Class 4",null,null,0,null,0,null,0,null,0,null,0,null,0]
[{"$f":"+A39+1","v":5},null,"Asset Class 5",null,null,0,null,0,null,0,null,0,null,0,null,0]
[6,null,"Asset Class 6",null,null,0,null,0,null,0,null,0,null,0,null,0]
[7,null,"Asset Class 7",null,null,0,null,0,null,0,null,0,null,0,null,0]
[8,null,"Asset Class 8",null,null,0,null,0,null,0,null,0,null,0,null,0]
[9,null,"Asset Class 9",{"$nulls":12},0]
[10,null,"Asset Class 10",null,null,0,null,0,null,0,null,0,null,0,null,0]
[11,null,"Other",null,null,0,null,0,null,0,null,0,null,0,null,0]
[]
[{"$f":"+A46+1","v":12},null,"Subtotal",null,null,{"$f":"SUM(F37:F46)","v":0},null,{"$f":"SUM(H37:H46)","v":0},null,{"$f":"SUM(J37:J46)","v":0},null,{"$f":"SUM(L37:L46)","v":0},null,{"$f":"SUM(N37:N46)","v":0},null,{"$f":"SUM(P37:P46)","v":0}]
[]
[{"$f":"+A48+1","v":13},null,"Capital Work in Progress  (CWIP)",null,null,0,null,0,null,0,null,0,null,0,null,{"$f":"SUM(F50:O50)","v":0}]
[]
[{"$f":"+A50+1","v":14},null,"Total Utility","Sch 2.1",null,{"$f":"+F48+F50","v":0},null,{"$f":"+H48+H50","v":0},null,{"$f":"+J48+J50","v":0},null,{"$f":"+L48+L50","v":0},null,{"$f":"+N48+N50","v":0},null,{"$f":"+P48+P50","v":0}]
[]
[null,null,"Guidelines:"]
[null,null,"(1)  Asset categories need to be identified by the individual utilities.  However, they should show sufficient breakdown to allow for reasonable understanding of operations. "]
[null,null,"(2)  Provide a detailed breakdown of items included in \"Other\", in a supporting sub-schedule. "]
[null,null,"(3)  Year-end balances for each category must be reconciled on Schedule 11 to the audited Balance Sheet. "]

{"sheet":"Capital Additions (4.2)","index":11,"n_rows":35,"n_cols":7,"rows_kept":35,"cut":false,"hidden":false,"merged":[[33,1,33,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8]]}
[{"$nulls":6},"SCHEDULE 4.2"]
["UTILITY ABC "]
["SUMMARY OF CAPITAL ADDITIONS"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
["Line No.","Description",null,"Cross- Reference",null,"20X1 Year End","20X2 Year End"]
[]
[1,"General Production"]
[2,"Transmission"]
[3,"Major Projects"]
[4,"General"]
[5,"Sub-Total"]
[6,"Distribution"]
[7,"Extensions"]
[8,"Replacements"]
[9,"Services"]
[10,"Meters, Regulators and Installations"]
[11,"Improvements"]
[12,"Line Item Open Text"]
[13,"Sub-Total"]
[14,"Land and Structures"]
[15,"General"]
[16,"Line Item Open Text"]
[17,"Moveable Equipment"]
[18,"General"]
[19,"Communication Equipment"]
[20,"Data Processing Equipment"]
[21,"Software Development"]
[22,"Sub-Total"]
[23,"Other"]
[24,"Capital Additions"]
[]
[null,"Guidelines:"]
[null,"(1) Asset categories need to be identified by the individual utilities.  However, they should show sufficient breakdown to allow for reasonable understanding of operations."]
[null,"(2) Please add line items as needed to give sufficient understanding of the main capital additions in the reporting year."]

{"sheet":"Income Tax (5)","index":12,"n_rows":43,"n_cols":10,"rows_kept":43,"cut":false,"hidden":false,"merged":[[6,8,6,9],[7,8,7,9]]}
[{"$nulls":9},"SCHEDULE 5"]
["UTILITY ABC"]
["SUMMARY OF UTILITY INCOME TAX"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
[]
["Line",null,null,"Cross-",null,"20X1","20X2"]
["No.",null,"Description","Reference",null,"Actual","Actual",null,"actual vs Actual"]
[{"$nulls":8},"$","%"]
[]
[1,"Net Income Before Tax"]
[2,"Total Permanent Differences"]
[3,"Total Timing Differences"]
[4,"Total Differences"]
[5,"Taxable Income"]
[]
[6,"Federal Income Tax Rate",null,null,null,0,0]
[7,"Total Federal Income Tax",null,null,null," -  "," -  "]
[]
[8,"Provincial Income Tax Rate",null,null,null,0,0]
[9,"Total Provincial Income Tax"]
[]
[10,"Current Tax Payable"]
[11,"Large Corporation and Other Tax"]
[12,"Prior Year (over)/under provisions"]
[13,"Current Year (over)/under provisions"]
[14,"Other "]
[15,"Current Income Tax"]
[16,"Deferred Tax (please describe) "]
[17,"Corporate Income Tax"]
[]
[null,"Income Tax Adjustments"]
[18,"Tax on disallowed O&M "]
[19,"Other"]
[]
[20,"Utility Income Tax"]
[21,"Effect of Normalization"]
[22,"Utility Income Tax"]
[]
[]
[null,"Guidelines:"]
[null,"(1) Variance explanations required for 10% or greater and any difference equal to or greater than $500,000. "]
[null,"(2) Describe tax methodology (flow through or based on CICA) "]

{"sheet":"Sales Revenue (6)","index":13,"n_rows":98,"n_cols":9,"rows_kept":98,"cut":false,"hidden":false,"merged":[[5,7,5,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8]]}
[{"$nulls":7},"SCHEDULE 6"]
["UTILITY ABC"]
["SUMMARY OF SALES BY CLASSIFICATION"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
["Line",null,null,"Cross-","20X1","20X2","20x2","Variance 20X2 vs. 20X1 (Normalized where applicable)"]
["No.","Description",null,"Ref.","Normalized","Actual","Normalized","#","%"]
[]
[null,"REVENUE CLASSIFICATIONS"]
[null,"Residential"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Commercial"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Industrial"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Rural"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Irrigation"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Other"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Sub-Total Rate Revenue",null,null,{"$f":"E12+E16+E20+E24","v":0},{"$f":"F12+F16+F20+F24","v":0}]
[]
[]
[]
[]
[null,"REVENUE"]
[null,"Customer Class 1"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Customer Class 2"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Customer Class 3"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Customer Class 4"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Customer Class 5"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Customer Class 6"]
[null,"Average Customer #"]
[null,"Revenue"]
[]
[null,"Sub-Total Rate Revenue",null,null,{"$f":"E42+E46+E50+E54","v":0},{"$f":"F42+F46+F50+F54","v":0}]
[]
[]
[null,"TRANSPORTATION REVENUE"]
[]
[null,"Industrial"]
[null,"Producer/Exporter"]
[null,"Other Distribution"]
[null,"Other (Please Specify)"]
[null,"Total Transportation Revenue"]
[]
[null,"Total Sales & Transportation",null,null,{"$f":"E34+E73","v":0},{"$f":"F34+F73","v":0},null,null,{"$f":"I34+I73","v":0}]
[]
[null,"Franchise Fee Revenue "]
[null,"Gas Rate Adjustments"]
[null,"Penalty"]
[null,"Sub-Total ",null,null,{"$f":"SUM(E68:E79)","v":0},{"$f":"SUM(F68:F79)","v":0},null,null,{"$f":"SUM(I68:I79)","v":0}]
[]
[null,"OTHER REVENUE"]
[null,"Storage "]
[null,"Rent"]
[null,"Other Revenue (Please Specify)"]
[null,"Sub-Total"]
[null,"TOTAL UTILITY REVENUE ",null,"Sch 1",{"$f":"E75+E80+E86","v":0},{"$f":"F75+F80+F86","v":0},null,null,{"$f":"I75+I80+I86","v":0}]
[]
[null,"REVENUE ADJUSTMENTS"]
[null,"Non-Utility Revenue"]
[null,"Other (Please Specify)"]
[null,"Sub-Total",null,null,{"$f":"SUM(E90:E91)","v":0},{"$f":"SUM(F90:F91)","v":0},null,null,{"$f":"SUM(I90:I91)","v":0}]
[]
[null,"TOTAL UTILITY REVENUE",null,"Sch 10",{"$f":"E87+E92","v":0},{"$f":"F87+F92","v":0},null,null,{"$f":"I87+I92","v":0}]
[]
[null,"Guidelines:"]
[null,"(1) Variance explanations required for 10% or greater and any difference equal to or greater than $500,000. "]
[null,"(2) Please use the Revenue category if retail customer clasifications do not apply. The customer classification should match the decision. "]

{"sheet":"Interaffiliate (7)","index":14,"n_rows":47,"n_cols":8,"rows_kept":47,"cut":false,"hidden":false,"merged":[[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8]]}
[{"$nulls":7},"SCHEDULE 7"]
["UTILITY ABC"]
["EXPLANATION OF TRANSACTIONS WITH AFFILIATED COMPANIES "]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["($000s)"]
[]
["20X2 Actual"]
["Line",{"$nulls":4},"Cross-"]
["No.",null,"Affiliate",null,"Nature of Service","Ref.",null,"Amount"]
[]
[1,"Affiliate 1",null,"Rent and Office Services"]
[2,null,null,"Contact Services"]
[3,null,null,"Contact Services"]
[4,null,null,"Contact Services"]
[5,null,null,"Transmission Charge"]
[6,null,null,"Other Please Specify"]
[7,null,null,"   Sub-Total"]
[]
[8,"Affiliate 2",null,"Rent and Office Services"]
[9,null,null,"Contact Services"]
[10,null,null,"Contact Services"]
[11,null,null,"Contact Services"]
[12,null,null,"Transmission Charge"]
[13,null,null,"Other Please Specify"]
[14,null,null,"   Sub-Total"]
[]
[15,"Affiliate 3"]
[16,null,null,"Rent and Office Services"]
[17,null,null,"Contact Services"]
[18,null,null,"Contact Services"]
[19,null,null,"Contact Services"]
[20,null,null,"Transmission Charge"]
[21,null,null,"Other Please Specify"]
[22,null,null,"   Sub-Total"]
[]
[23,"Etc. - as needed"]
[24]
[]
[null,"TOTAL"]
[]
[]
[]
[null,null,"Guidelines:"]
[null,null,"(1)  The services provided or received need to be identified by the individual utilities.  However, they should show sufficient breakdown to allow for reasonable understanding of operations. "]
[null,null,"(2)  Provide a cross-reference for each item to the relevant schedules where the amounts have been included in this reporting package. "]
[null,null,"(3)  Amounts in this schedule must be reconciled on Schedule 10 to the Audited Financial Statements. "]
[null,null,"(4)  Identify charges in brackets indicating an expense to ABC Utility."]

{"sheet":"Payroll Statistics (8)","index":15,"n_rows":42,"n_cols":12,"rows_kept":42,"cut":false,"hidden":false,"merged":[[7,8,7,9],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$nulls":11},"SCHEDULE 8"]
["UTILITY ABC "]
["SUMMARY OF PAYROLL AND MANPOWER STATISTICS"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
[]
[]
["Line",null,null,"Cross-",null,"20X1","20X2",null,"Variance"]
["No.",null,"Description","Ref.",null,"Actual","Actual",null,"20X2 vs. 20X1","%"]
[]
["Payroll Statistics"]
[1,"Gross Salaries & Wages"]
[]
[2,"Gross Employee Benefits"]
[]
[]
["Manpower Statistics"]
[3,"Total Regular Employees (FTEs)"]
[4,"Total Temporary Employees (FTEs)"]
[5,"Total Contract Staff (FTEs)"]
[6,"Total Manpower"]
[null,"Less:"]
[7,"Charged to Non-Regulated"]
[8,"Total Manpower - Utility Operations"]
[]
["Manpower Allocation by Division"]
[9,"President's"]
[10,"Corporate Communications"]
[11,"Controllers"]
[12,"Regulatory"]
[13,"Business Unit 1"]
[14,"Business Unit 2"]
[15,"Other Buisness Unit (please elaborate)"]
[16,"Technical Services"]
[17,"Technology Services"]
[]
[18,"Total Manpower - Utility Operations"]
[]
[null,"Guidelines:"]
[null,"(1) Variance explanations required for 10% or greater and any difference equal to or greater than $500,000. "]
[null,"(2) Please state if FTE is based on an average or upon year end numbers. "]
[null,"(3) Add rows as needed to be consistant with the decision."]

{"sheet":"Reserve & Deferral (9)","index":16,"n_rows":34,"n_cols":13,"rows_kept":34,"cut":false,"hidden":false,"merged":[[1,0,1,11],[2,0,2,11],[3,0,3,11],[4,0,4,11]]}
[]
["UTILITY ABC ",{"$nulls":11},"SCHEDULE 9"]
["SUMMARY OF RESERVE/DEFERRAL ACCOUNTS"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2 "]
["($000s)"]
[]
[{"$nulls":5},"20X2 Actual"]
["Line",null,null,"Cross-",null,"Opening ",null,null,null,"Ending"]
["No.",null,"Description","Ref.",null,"Balance","Adds","Amort.","Recoveries","Balance"]
[]
[null,null,"List of Deferral Accounts"]
[{"$nulls":9},{"$f":"+F12-G12+H12-I12","v":0}]
[1,null,"Deferral 1 "]
[{"$f":"+A13+1","v":2},null,"Deferral 2",{"$nulls":6},{"$f":"+F14-G14+H14-I14","v":0}]
[{"$f":"+A14+1","v":3},null,"Deferral 3",{"$nulls":6},0]
[4,null,"Deferral 4",{"$nulls":6},0]
[5,null,"Deferral 5",{"$nulls":6},0]
[6,null,"Deferred Hearing Costs",{"$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 Regulated Deferrals",null,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,"Hearing Reserve"]
[{"$f":"A25+1","v":12},null,"Reserve 1 "]
[{"$f":"A26+1","v":13},null,"Reserve 2",{"$nulls":6},{"$f":"F27+G27-H27","v":0}]
[{"$f":"A27+1","v":14},null,"Reserve 3",{"$nulls":6},{"$f":"F28+G28-H28","v":0}]
[{"$nulls":9},{"$f":"F29+G29-H29","v":0}]
[{"$f":"A28+1","v":15},null,"Total Regulated Reserve",null,null,{"$f":"SUM(F25:F28)","v":0},{"$f":"SUM(G25:G28)","v":0},0,0,0]
[]
[null,null,"Guidelines:"]
[null,null,"(1)  The line items should show sufficient breakdown to allow for reasonable understanding of operations. Please state the source of the approved deferral or reserve. "]
[null,null,"(2)  Please state the regulated reserve and deferral accounts in this schedule. "]

{"sheet":"Income Summary (10)","index":17,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":false,"merged":[[9,9,10,9],[9,10,10,10],[9,11,10,11]]}
[{"$nulls":11},"SCHEDULE 10"]
["UTILITY  ABC"]
["RECONCILIATION OF FINANCIAL REPORTING SCHEDULES TO AUDITED FINANCIAL STATEMENTS"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["INCOME STATEMENT ITEMS"]
["($000s)"]
[]
[]
[{"$nulls":5},"Audited",null,null,null,"20X2","20X1","Variance"]
["Line",null,null,"Cross-",null,"Financial",null,"Utility",null,"Normalized or Actual","Normalized or Actual","Temperature Neutral 20X2 vs. 20X1"]
["No.",null,"Description","Reference",null,"Statements","Adjustments","Total"]
[]
[1,"Revenues"]
[{"$f":"A13+1","v":2},null,"Adjustment 1 "]
[3,null,"Adjustment 2"]
[4,null,"Adjustment 3"]
[5,null,"Adjustment 4"]
[6,null,"Reclassification 1 "]
[7,null,"Reclassification 2"]
[8,null,"Reclassification 3"]
[9,null,null,"Sch 1",null,{"$f":"SUM(F13:F20)","v":0},{"$f":"SUM(G14:G20)","v":0},{"$f":"F21+G21","v":0},null,0,0]
[]
[]
[{"$f":"+A21+1","v":10},"Operating and Maintenance"]
[{"$f":"A24+1","v":11},null,"Adjustment 1 "]
[{"$f":"A25+1","v":12},null,"Adjustment 2"]
[{"$f":"A26+1","v":13},null,"Reclassification 1"]
[{"$f":"A27+1","v":14},null,"Disallowed Expenses"]
[{"$f":"A28+1","v":15},null,null,"Sch 1",null,{"$f":"SUM(F24:F28)","v":0},{"$f":"SUM(G24:G28)","v":0},{"$f":"F29+G29","v":0},null,0,0,0]
[]
[]
[{"$f":"A29+1","v":16},"Depreciation and Amortization"]
[{"$f":"A32+1","v":17},null,"Adjustment 1"]
[{"$f":"A33+1","v":18},null,null,"Sch 1",null,{"$f":"SUM(F32:F33)","v":0},{"$f":"SUM(G32:G33)","v":0},{"$f":"F34+G34","v":0},null,0,0,0]
[]
[]
[{"$f":"+A34+1","v":19},"Income Tax"]
[{"$f":"A37+1","v":20},null,"Adjustment 1"]
[{"$f":"A38+1","v":21},null,null,"Sch 1",null,{"$f":"SUM(F37:F38)","v":0},{"$f":"SUM(G37:G38)","v":0},{"$f":"F39+G39","v":0},null,0,0,0]
[]
[]
[{"$f":"A39+1","v":22},"Revenue Offsets"]
[{"$f":"A42+1","v":23},null,"Reclassification 1 "]
[{"$f":"A43+1","v":24},null,"Reclassification 2"]
[null,null,null,"Sch 1",null,{"$f":"SUM(F42:F44)","v":0},{"$f":"SUM(G42:G44)","v":0},{"$f":"F45+G45","v":0},null,0,0,0]
[]
[]
[{"$f":"A44+1","v":25},"Return",null,"Sch 1"]

{"sheet":"Balance Sheet (11)","index":18,"n_rows":34,"n_cols":11,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[]
["UTILITY  ABC",{"$nulls":9},"SCHEDULE 11"]
["RECONCILIATION OF FINANCIAL REPORTING SCHEDULES TO AUDITED FINANCIAL STATEMENTS"]
["FOR THE YEAR ENDED DECEMBER 31, 20X2"]
["BALANCE SHEET ITEMS"]
["($000s)"]
[null,null,"SCHEDULE 11"]
[]
[{"$nulls":5},"Audited"]
["Line",null,null,"Cross-",null,"Financial",null,"Utility"]
["No.",null,"Description","Reference",null,"Statements","Adjustments","Total"]
[]
[1,"Assets"]
[{"$f":"A13+1","v":2},null,"Item 1 "]
[3,null,"Item 2"]
[4,null,"Item 3"]
[5,null,"Item 4"]
[6,null,"Item 5"]
[7,null,"Item 6"]
[8]
[9,{"$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"]
[{"$f":"A24+1","v":11},null,"Item 1"]
[{"$f":"A25+1","v":12},null,"Item 2"]
[{"$f":"A26+1","v":13},null,"Item 3"]
[{"$f":"A27+1","v":14},null,"Item 4"]
[{"$f":"A28+1","v":15},{"$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"]
[{"$f":"A32+1","v":17},null,"Item 1 "]
[{"$f":"A33+1","v":18},{"$nulls":4},{"$f":"SUM(F32:F33)","v":0},{"$f":"SUM(G32:G33)","v":0},{"$f":"F34+G34","v":0}]