N-44 Exhibits 01/07/2026

STATE OF CONNECTICUT PUBLIC UTILITIES REGULATORY AUTHORITY

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This document is an exhibit filed in a Nova Scotia Energy Board regulatory matter, containing procedural and substantive information related to a rate proceeding involving United Illuminating Company (UI) before the Public Utilities Regulatory Authority (PURA) in Connecticut. It covers topics such as the structure of the regulatory proceeding, the standard of review, test year plant-in-service, revenue requirements, capital structure analysis, rate base calculations, and various adjustments and disputes related to capital expenditures, return on equity, and cost recovery mechanisms.

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Filed in: M12451 — Nova Scotia Power Inc. - 2026 General Rate Application (GRA)

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