Topic/Matter Intersection

Topic:"Accounting Policies" in M10100

Matter: E-ENS-F-21 - EfficiencyOne - 2020 Audited Financial Statements - December 31, 2020
4 passages 1 document

Accounting Policies across all matters →

E-12020 Financial Statements - Redacted 4 passages
In Thousands p. p. 3
In Thousands Direct Expense of Allocation GL Account GL Account Description Financial Statement Grouping GL Balance Assets 1070 BMO - DSM Account Cash 10,213 1095 TD - DSM Financing Cash 2 Subtotal - Cash 10,215 1100 Accounts Receivable Ac...

AI summary The text presents a financial summary in thousands, detailing assets and liabilities, including accounts related to demand-side management (DSM), financing, and receivables from entities such as EfficiencyOne Services and Nova Scotia Power. It outlines cash balances, accounts receivable, prepaid expenses, and loan receivables.

L1 p. p. 3
Enter amount P on line 639 on page 8. L1 Aggregate investment income from line 440 on page 6 F Subtotal (add amounts B to F) Amount A minus amount G (if negative, enter "0") General tax reduction for Canadian-controlled private corporation...

AI summary The text provides instructions for entering specific amounts on a financial form, including aggregate investment income, subtotal calculations, general tax reductions, and other line items related to financial reporting.

- Complete this schedule and include it with your T2 return along with the other GIFI schedules. p. p. 3
- Complete this schedule and include it with your T2 return along with the other GIFI schedules. Part 1 – Information on the accountant who prepared or reported on the financial statements Prepared the tax return and the financial informat...

AI summary The text provides instructions for completing a schedule related to the T2 return and includes sections for financial information, notes to financial statements, and details on impairment and fair value changes. It outlines specific line items to be filled out, including information on property, plant, and equipment.

Section 162 p. p. 37
de for other examples of adjustments and transfers to include in column 5. Note 4. - Note 5. Include all amounts of assistance you received (or were entitled to receive) after the disposition of a depreciable property that would have decre...

AI summary The text provides guidance on adjusting capital costs for depreciable properties, including the inclusion of assistance received after disposition, repayment of assistance, and adjustments for corporate reorganizations. It outlines procedures for calculating undepreciated capital cost and the treatment of specific property classes.

Disclaimer: These summaries were generated by AI from the filings they describe. We take care to make them accurate, but errors are possible - and they aren't advice. Only the filings themselves are the record: if you're relying on something here, confirm it against the source documents or the Nova Scotia Energy Board's own record. Full disclaimer →