NSPI's responses to Board questions relating to AP&P changes

This document is an exhibit from a regulatory matter filed with the Nova Scotia Energy Board, containing NSPI's responses to the Board's questions regarding changes to its Accounting Policies and Procedures Manual due to the transition from Canadian to U.S. GAAP. It covers topics including the allocation of corporate support service costs, treatment of AFUDC, R&D activities, power purchases, capitalization of costs, inventory counting policies, preferred shares, and procedures for managing property, plant, and equipment, including retirement and disposal processes.