Response to Undertaking U-8

This document is an exhibit filed in a Nova Scotia Energy Board regulatory matter, containing a table that compares depreciation rates and associated financial impacts for various accounts under different depreciation groups, based on both the rates filed and those recommended by Emrydia for ALG and ELG methods. It covers the financial implications of adjusting depreciation expense calculations using these methods, with specific figures for the years 2026 and 2027.