Direct evidence of James T Selecky

This document is an exhibit containing direct evidence provided by James T. Selecky on behalf of NewPage Port Hawkesbury Corp. and Bowater Mersey Paper Company Limited in a regulatory proceeding involving Nova Scotia Power Incorporated's application for approval of depreciation rates. It covers topics including the ALG and ELG depreciation procedures, recommendations for adjusting decommissioning cost estimates, extending service lives of wind generation units, and the implications of using different depreciation methodologies on ratepayers and intergenerational equity.