N-72026-2027 GRA Appendix 8A-G -Depreciation Study - Redacted
139 passages
Parentheses Denote Credit Amount. _ December 31, 2023 Nova Scotia Power Inc. 2026-2027 GRA Direct Evidence Appendix 8A Page 23 of 297 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 24 of 297 In S...
AI summary The text discusses how other transactions affecting the group are recorded in Schedule 2, including transfers and sales. Credits to the plant account are noted in parentheses, and these items are used in calculating exposures at the beginning of each age interval, but are not totaled with retirements.
nd Improvements 392.00 Transportation Equipment 397.00 Communication Equipment 397.10 Communication Equipment – SCADA Equipment Account 364.00, Poles, Towers and Fixtures is used to illustrate the manner in which the study was conducted fo...
AI summary The document discusses the accounting methodology for Account 364.00, which includes poles, towers, and fixtures, focusing on statistical aging, retirements, and survivor curve estimates. It mentions the use of the Computed Mortality Method and the 38-R2.5 survivor curve for wood poles, which make up the majority of NSPI's pole inventory.
procedure: Average Remaining Life Ratio = 1 . Average Service Life Equal Life Group Procedure. In the equal life group procedure used by NSPI, the remaining life annual accrual for each vintage is determined by dividing future book accrual...
AI summary This text describes the equal life group procedure used by NSPI to calculate the remaining life annual accrual for each vintage by dividing future book accruals by the composite remaining life. The composite remaining life is calculated using a weighted average based on book costs and remaining lives of the equal life groups.
life annual accrual, shown in column 5, equals the group's size (column 4) divided by its life (column 3), except that for the first age interval the annual accrual is set equal to the group's size. Columns 6 through 10 show the derivation...
AI summary This document provides a detailed computation of annual and accrued factors using the equal life group procedure. It outlines input parameters, including the calculation date and survivor curve, and describes the methodology for deriving annual accruals and factors based on age intervals and group sizes.
CCRUED BEG END LIFE INTERVAL ACCRUAL INST ACCRUALS SURVIVING FACTOR FACTOR (1) (2) (3) (4) (5)=(4)/(3) (6) (7) (8) (9) (10)
AI summary The text presents a table with columns related to accrued values, intervals, factors, and other financial metrics. It appears to be part of a financial or accounting analysis, though no specific context or discussion is provided in the text.
multiplied by the age of the group at December 31, 2009. CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION Amortization is the gradual extinguishment of an amount in an account by distributing such amount over a fixed period, over the life of...
AI summary The text discusses the calculation of annual and accrued amortization, emphasizing the distribution of amounts over a fixed period and the factors considered in selecting amortization periods. It mentions that amortization accounting is proposed for certain General Plant accounts with a small portion of depreciable electric plant in service.
RESERVE VARIANCE AMORT - COMPUTER HARDWARE (416,440) c 416,440 83,288 5.0 b 391.32 OFFICE FURNITURE EQUIPMENT - COMPUTER SOFTWARE 10 - SQ 0 246,257,554 85,873,932 160,383,622 24,625,754 10.00 6.5 RESERVE VARIANCE AMORT - COMPUTER SOFTWARE...
AI summary The text presents financial data related to computer hardware and software, including reserve variance amortization, office furniture, and computer software expenses. The figures include amounts, percentages, and other financial metrics. Some information is redacted as confidential.
period for each account. These amounts should be retired with the adoption of amortization accounting. _ December 31, 2023 Nova Scotia Power Inc. 2026-2027 GRA Direct Evidence Appendix 8A Page 60 of 297 REDACTED (CONFIDENTIAL INFORMATION R...
AI summary The document discusses the retirement of amounts related to the adoption of amortization accounting for specific accounts, including Account 310.99, which relates to the steam production plant and its original and survivor curves. This is part of the 2026-2027 GRA Direct Evidence Appendix 8A.
ACCOUNT 310.99 STEAM PRODUCTION PLANT ORIGINAL LIFE TABLE PLACEMENT BAND 1952-2023 EXPERIENCE BAND 1952-2023
AI summary The text presents an original life table and experience band for the Steam Production Plant Account 310.99, covering the period from 1952 to 2023. It likely pertains to financial or operational data tracking over time.
44 0.9956 77.26 36.5 453,903,454 5,134,232 0.0113 0.9887 76.92 37.5 447,748,829 3,587,292 0.0080 0.9920 76.05 38.5 354,265,200 2,417,180 0.0068 0.9932 75.44 _ VII-3 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATIO...
AI summary This section presents a table with numerical data related to an original life table and experience band for the Steam Production Plant under Nova Scotia Power Inc. as of December 31, 2023. The data includes values such as 0.9956, 77.26, and 453,903,454, which may relate to financial or operational metrics.
ACCOUNT 310.99 STEAM PRODUCTION PLANT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1952-2023 EXPERIENCE BAND 1952-2023
AI summary The document presents an original life table and experience band for the Steam Production Plant Account 310.99, covering the period from 1952 to 2023.
x 8A Page 70 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 340.96 SOLAR - SMARTGRID ORIGINAL LIFE TABLE PLACEMENT BAND 2021-2021 EXPERIENCE BAND 2021-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN...
AI summary The text presents life tables and survivorship data for solar and other production plant assets under Nova Scotia Power, Inc., focusing on exposure, retirements, and survival percentages over specific time intervals.
2026-2027 GRA Direct Evidence Appendix 8A Page 71 of 297 ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE ORIGINAL AND SMOOTH SURVIVOR CURVES NOVA SCOTIA POWER, INC. _ VII-11 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENT...
AI summary This document provides information related to Nova Scotia Power Inc.'s Account 340.99, which is categorized as 'Other Production Plant - Simple Cycle.' It includes original and survivor curves, as well as an original life table covering the period from 1973 to 2023.
34 0.9966 90.80 36.5 23,541,086 576,219 0.0245 0.9755 90.49 37.5 22,964,867 648,029 0.0282 0.9718 88.28 38.5 22,316,838 1,575,360 0.0706 0.9294 85.78 _ VII-12 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMO...
AI summary The text presents a table with numerical data related to financial metrics, followed by a section titled 'NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE ORIGINAL LIFE TABLE, CONT.' This appears to be part of a regulatory proceeding related to financial and asset management reporting by Nova Scotia Power Inc.
40.45 49.5 942,220 0.0000 1.0000 37.12 50.5 37.12 _ VII-13 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 74 of 297 ACCOUNT 340.99 OTHER PRODUCTION PLANT...
AI summary This document contains financial and operational data related to Nova Scotia Power Inc.'s combined cycle production plant, including original and survivor curves, as part of the 2026-2027 General Rate Adjustment (GRA) proceeding.
ACCOUNT 340.99 OTHER PRODUCTION PLANT - COMBINED CYCLE ORIGINAL LIFE TABLE PLACEMENT BAND 2001-2023 EXPERIENCE BAND 2003-2023
AI summary The text presents an original life table for Account 340.99 Other Production Plant - Combined Cycle, with placement and experience bands spanning from 2001 to 2023.
2026-2027 GRA Direct Evidence Appendix 8A Page 77 of 297 ACCOUNT 350.10 LAND RIGHTS - EASEMENTS NOVA SCOTIA POWER, INC. SMOOTH SURVIVOR CURVE _ VII-17 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 202...
AI summary The document includes pages from the 2026-2027 GRA Direct Evidence Appendix 8A, focusing on Nova Scotia Power, Inc.'s accounting for land rights easements and station equipment, including survivor curves and life tables related to asset management.
31 0.9769 76.41 36.5 78,491,503 2,225,982 0.0284 0.9716 74.65 37.5 73,853,914 2,179,444 0.0295 0.9705 72.53 38.5 60,104,345 1,830,408 0.0305 0.9695 70.39 _ VII-19 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION...
AI summary The document contains a table with data related to Nova Scotia Power Inc.'s Station Equipment Account 353.00, including placement and experience bands from 1925-2023 and 1942-2023, respectively. The data includes figures such as percentages, numbers, and dates, but the content is partially redacted and marked as confidential.
ACCOUNT 354.00 TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1978-2023 EXPERIENCE BAND 1997-2023
AI summary The text presents two life tables related to Account 354.00, which covers towers and fixtures, with data spanning from 1978 to 2023 and 1997 to 2023, respectively.
ACCOUNT 355.00 POLES AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1930-2023 EXPERIENCE BAND 1942-2023
AI summary The document presents an original life table for Account 355.00, which is related to poles and fixtures, with placement and experience bands spanning from 1930 to 2023.
05 0.9695 66.76 36.5 40,288,666 1,283,746 0.0319 0.9681 64.72 37.5 37,180,781 1,501,025 0.0404 0.9596 62.66 38.5 32,320,839 1,194,434 0.0370 0.9630 60.13 _ VII-25 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION...
AI summary The text includes a table with numerical data and a section heading referencing Nova Scotia Power Inc.'s Account 355.00, which relates to poles and fixtures, and mentions an original life table and experience band spanning from 1930 to 2023. The content appears to be part of a financial or asset management report.
53 0.9747 78.18 36.5 38,889,836 863,086 0.0222 0.9778 76.20 37.5 35,768,201 1,396,624 0.0390 0.9610 74.51 38.5 30,281,012 976,329 0.0322 0.9678 71.60 _ VII-28 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMO...
AI summary The document contains a table with numerical data related to overhead conductors and devices, specifically from the original life table and experience band for Nova Scotia Power Inc. as of December 31, 2023. The data includes values such as placement bands, experience bands, and various metrics.
ONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 96 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 362.00 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1929-2023 EXPERIENCE BAND 1942-2023
AI summary The document presents an original life table for Station Equipment under Account 362.00 for Nova Scotia Power, Inc., covering placement and experience bands from 1929 to 2023.
92 0.9908 80.53 36.5 39,271,893 300,384 0.0076 0.9924 79.78 37.5 37,899,510 441,188 0.0116 0.9884 79.17 38.5 37,099,341 512,798 0.0138 0.9862 78.25 _ VII-36 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVE...
AI summary The text presents data related to station equipment life tables for Nova Scotia Power Inc. as of December 31, 2023, including placement and experience bands spanning from 1929 to 2023.
December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 105 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 364.00 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1925-2023 EXPERIEN...
AI summary This document is a redacted page from a regulatory proceeding, focusing on Nova Scotia Power, Inc.'s Account 364.00, which includes poles, towers, and fixtures. It references original and experience life tables spanning from 1925 to 2023.
17 0.9683 67.82 36.5 101,020,935 3,485,840 0.0345 0.9655 65.67 37.5 89,949,374 3,506,240 0.0390 0.9610 63.40 38.5 79,303,071 3,324,592 0.0419 0.9581 60.93 _ VII-45 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION...
AI summary The text presents a table with numerical data and a section heading related to Nova Scotia Power Inc.'s account 364.00 for poles, towers, and fixtures, referencing original and experience life tables for the years 1925-2023 and 1942-2023, respectively.
.63 70.5 9,719 7,927 0.8156 0.1844 0.18 71.5 1,792 1,792 1.0000 0.03 72.5 _ VII-46 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 107 of 297 ACCOUNT 365.0...
AI summary The text presents data related to overhead conductors and devices, including survivor curves and life tables for Nova Scotia Power Inc. from 1925 to 2023. It includes numerical data and references to technical accounting details.
65 0.9635 65.34 36.5 48,247,292 1,792,210 0.0371 0.9629 62.95 37.5 43,988,608 1,750,167 0.0398 0.9602 60.61 38.5 40,198,399 1,926,339 0.0479 0.9521 58.20 _ VII-48 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION...
AI summary The text includes a table with numerical data and a reference to Nova Scotia Power Inc.'s overhead conductors and devices life table, as well as a mention of a confidential document related to the 2026-2027 GRA Direct Evidence Appendix 8A.
2026-2027 GRA Direct Evidence Appendix 8A Page 110 of 297 ACCOUNT 366.00 UNDERGROUND CONDUIT NOVA SCOTIA POWER, INC. SMOOTH SURVIVOR CURVE _ VII-50 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2...
AI summary The text presents financial and technical data from Nova Scotia Power Inc. related to underground conduit and conductor assets, including survivor curves and life tables, as part of the 2026-2027 GRA Direct Evidence Appendix.
23 0.9677 72.54 36.5 7,917,801 393,770 0.0497 0.9503 70.19 37.5 7,044,371 303,762 0.0431 0.9569 66.70 38.5 6,051,992 409,724 0.0677 0.9323 63.83 _ VII-52 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED)...
AI summary The text presents a table with numerical data, likely related to financial or operational metrics, followed by a section titled 'NOVA SCOTIA POWER, INC. ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT.' This section appears to be part of a larger document concerning the financial or asset management of Nova Scotia Power Inc.
20 0.9480 50.11 36.5 30,442,847 1,628,884 0.0535 0.9465 47.50 37.5 25,474,736 1,415,168 0.0556 0.9444 44.96 38.5 21,389,772 1,221,377 0.0571 0.9429 42.46 _ VII-55 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION...
AI summary The text contains a table with numerical data, likely related to financial or operational metrics, and a heading referencing Nova Scotia Power Inc. and a document dated December 31, 2023. It also includes a reference to a confidential document and a section title about line transformers and their original life table.
.12 55.5 42,664 28,258 0.6623 0.3377 4.19 56.5 10,403 10,403 1.0000 1.41 57.5 _ VII-56 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 117 of 297 ORIGINAL...
AI summary The text presents data related to Nova Scotia Power Inc.'s Account 369.00 Services, including original and survivor curves, life tables, and placement and experience bands spanning multiple years. This information is part of a regulatory proceeding and includes confidential data that has been redacted.
ACCOUNT 369.00 SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1925-2023 EXPERIENCE BAND 1942-2023
AI summary The text presents an original life table with placement and experience bands spanning from 1925 to 2023, likely related to actuarial or financial modeling for long-term planning or regulatory analysis.
34 0.9766 81.20 36.5 33,776,820 866,924 0.0257 0.9743 79.30 37.5 30,396,632 883,787 0.0291 0.9709 77.26 38.5 27,160,058 874,256 0.0322 0.9678 75.02 _ VII-58 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVE...
AI summary The text presents a table with numerical data, followed by a section from a document related to Nova Scotia Power Inc.'s Account 369.00 Services, referencing an original life table and experience band from 1925-2023 and 1942-2023, respectively. The content is part of a confidential appendix in a proceeding.
2026-2027 GRA Direct Evidence Appendix 8A Page 122 of 297 ACCOUNT 373.00 STREET LIGHTING AND SIGNAL SYSTEMS NOVA SCOTIA POWER, INC. SMOOTH SURVIVOR CURVE _ VII-62 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION...
AI summary This document contains pages from a financial appendix related to Nova Scotia Power, Inc., focusing on accounting entries for street lighting and signal systems, including LED upgrades and land rights for general plant, with redacted confidential information.
2026-2027 GRA Direct Evidence Appendix 8A Page 124 of 297 ACCOUNT 389.10 LAND RIGHTS - GENERAL PLANT NOVA SCOTIA POWER, INC. SMOOTH SURVIVOR CURVE _ VII-64 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED...
AI summary This document contains financial and asset-related information from Nova Scotia Power, Inc., including land rights, structures, and improvements, with data spanning from 1930 to 2023. It includes survivor curves and life tables, suggesting analysis of asset longevity and depreciation.
10 0.9590 68.12 36.5 8,418,378 509,830 0.0606 0.9394 65.32 37.5 7,098,824 451,997 0.0637 0.9363 61.36 38.5 5,825,641 235,494 0.0404 0.9596 57.46 _ VII-66 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED)...
AI summary The text provides a table with data related to financial metrics and a continuation of an original life table for Nova Scotia Power Inc. The table includes values such as percentages, monetary figures, and years, likely related to asset management or depreciation calculations.
ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1930-2023 EXPERIENCE BAND 1935-2023
AI summary The text presents a continuation of an original life table and experience band for structures and improvements, covering the placement band from 1930 to 2023 and the experience band from 1935 to 2023.
813 8.66 56.5 6,920 81 0.0117 0.9883 7.63 57.5 1,046 263 0.2510 0.7490 7.54 58.5 41 13 0.3279 0.6721 5.65 59.5 3.80 _ VII-67 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence...
AI summary The text presents data related to account 390.10 Structures and Improvements, including placement and experience bands, along with associated figures. It also references Nova Scotia Power Inc. and a confidential document from December 31, 2023.
ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1960-2023 EXPERIENCE BAND 2004-2023
AI summary The text refers to Account 390.10, which tracks structures and improvements, and presents two life tables: one for placements from 1960 to 2023 and another for experience from 2004 to 2023.
813 9.16 56.5 6,920 81 0.0117 0.9883 8.07 57.5 1,046 263 0.2510 0.7490 7.97 58.5 41 13 0.3279 0.6721 5.97 59.5 4.01 _ VII-69 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence...
AI summary The document presents data related to transportation equipment, including original and survivor curves, and life tables for Nova Scotia Power Inc. spanning from 1969 to 2023. This information is part of a larger set of financial and operational data being submitted as evidence in a regulatory proceeding.
ACCOUNT 392.00 TRANSPORTATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1969-2023 EXPERIENCE BAND 1990-2023
AI summary The text presents two life tables related to transportation equipment, one for the placement band from 1969 to 2023 and another for the experience band from 1990 to 2023. These tables likely provide data on the lifespan and usage of transportation equipment over time.
2026-2027 GRA Direct Evidence Appendix 8A Page 132 of 297 ACCOUNT 397.00 COMMUNICATION EQUIPMENT ORIGINAL AND SMOOTH SURVIVOR CURVES NOVA SCOTIA POWER, INC. _ VII-72 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATI...
AI summary The text refers to Nova Scotia Power Inc.'s communication equipment account, including original and survivor curves, and a life table for equipment placed between 1933 and 2023 with experience data from 1945 to 2023. The document is part of the 2026-2027 GRA Direct Evidence Appendix.
ACCOUNT 397.00 COMMUNICATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1933-2023 EXPERIENCE BAND 1945-2023
AI summary The text presents an original life table for communication equipment, with placement and experience bands spanning from 1933 to 2023 and 1945 to 2023, respectively. This data likely pertains to asset depreciation or lifecycle analysis.
85 0.9515 31.90 36.5 282,899 16,941 0.0599 0.9401 30.35 37.5 200,247 24,519 0.1224 0.8776 28.53 38.5 115,575 417 0.0036 0.9964 25.04 _ VII-73 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GR...
AI summary The text contains a table with numerical data related to age intervals, exposures, retirements, survival percentages, and other metrics. It appears to be part of an original life table, likely used for actuarial or financial analysis, and is associated with Nova Scotia Power Inc. as of December 31, 2023.
06 0.9394 37.34 36.5 180,425 7,768 0.0431 0.9569 35.08 37.5 172,657 12,404 0.0718 0.9282 33.57 38.5 160,253 10,649 0.0664 0.9336 31.16 _ VII-76 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027...
AI summary This document contains a table with data related to communication equipment (SCADA equipment) from Nova Scotia Power Inc. for the period 1979-2023, including exposure numbers, retirements, and survival percentages.
25.91 43.5 31,852 0.0000 1.0000 25.08 44.5 25.08 _ VII-77 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 138 of 297 ACCOUNT 397.20 REMOTE MONITORING EQUIP...
AI summary The document contains financial and technical data related to Nova Scotia Power Inc., including account details for remote monitoring equipment and mining equipment, as well as net salvage statistics. The data appears to be part of a regulatory proceeding and includes redacted confidential information.
43 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 310.99 STEAM PRODUCTION PLANT SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage related to the Steam Production Plant under Account 310.99 for Nova Scotia Power, Inc.
44 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 310.99 STEAM PRODUCTION PLANT SUMMARY OF BOOK SALVAGE
AI summary This document presents a summary of book salvage for Account 310.99 Steam Production Plant under Nova Scotia Power, Inc. It outlines the financial aspects related to the salvage value of the steam production plant.
5 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage related to the Hydraulic Production Plant under Account 330.99 for Nova Scotia Power, Inc.
977 0 307,726- 9- 14-16 3,841,467 358,733 9 5,040 0 353,693- 9- 15-17 5,374,972 1,479,897 28 19,182 0 1,460,715- 27- 16-18 5,704,626 2,650,989 46 16,487 0 2,634,502- 46- 17-19 4,451,548 3,359,364 75 16,336 0 3,343,028- 75- 18-20 3,618,066...
AI summary The text presents financial data and a summary of book salvage for Nova Scotia Power Inc. under Account 340.99, Other Production Plant, as of December 31, 2023. It includes figures for various years and a five-year average, but the content is redacted and marked as confidential.
47 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2014 60,007 0 0 0 2015 68,538 0 0 0 2016 71...
AI summary The document presents a summary of book salvage for Nova Scotia Power, Inc. for the account 340.99 Other Production Plant, detailing the costs of removal and net salvage amounts from 2014 to 2023, with a total of $1,367,910 in salvage value.
e 148 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 353 STATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 353 Station Equipment under Nova Scotia Power, Inc. It outlines the financial and asset-related considerations associated with the salvage process for this specific account.
2023 2,603,303 892,393 34 55,534 2 836,859- 32- TOTAL 62,794,839 14,659,609 23 494,548 1 14,165,060- 23- THREE-YEAR MOVING AVERAGES 93-95 1,239,704 71,811 6 14,448 1 57,363- 5- 94-96 906,146 56,076 6 13,110 1 42,966- 5- 95-97 1,013,236 121...
AI summary The document presents financial data from Nova Scotia Power Inc. (NSP) for 2023 and three-year moving averages from 1993 to 2000. It includes figures related to station equipment and book salvage summaries, though much of the content is redacted due to confidentiality.
e 149 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 353 STATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary This document provides a summary of book salvage for Account 353 Station Equipment related to Nova Scotia Power, Inc.
150 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 354 TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 354 Towers and Fixtures related to Nova Scotia Power, Inc.
ENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 151 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 354 TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE
AI summary This document provides a summary of book salvage for Account 354 Towers and Fixtures under Nova Scotia Power, Inc. It outlines financial details related to the salvage value of these assets.
151 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 354 TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE
AI summary This document provides a summary of book salvage for Account 354 Towers and Fixtures related to Nova Scotia Power, Inc.
e 152 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 355 POLES AND FIXTURES SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 355 Poles and Fixtures under Nova Scotia Power, Inc.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage related to Account 356 Overhead Conductors and Devices for Nova Scotia Power, Inc.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage related to Account 356, which pertains to overhead conductors and devices for Nova Scotia Power, Inc.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1995 473 473 1996 1997 305 305- 1998...
AI summary The document presents a summary of book salvage for Account 358 Underground Conductors and Devices for Nova Scotia Power, Inc., detailing the costs of removal and salvage values from 1995 to 2023, with specific figures provided for each year.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 03-05 13 1...
AI summary The document presents a summary of book salvage for Account 358, which covers underground conductors and devices, including regular retirements, removal amounts, salvage amounts, and net salvage amounts over various three-year periods from 03-05 to 21-23.
3- 9- 20-22 38 10 28- 21-23 1,715 2 1,713- FIVE-YEAR AVERAGE 19-23 21,479 2,922 14 7 0 2,916- 14- _ VIII-18 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page...
AI summary The document provides a summary of book salvage for Account 361 Structures and Improvements under Nova Scotia Power Inc. for the year ending December 31, 2023. It includes financial data and figures related to the account, though specific details are redacted.
8 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 361 STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2002 4,324 0 0 0 2003 2004 43,900 20,473 4...
AI summary The document presents a summary of book salvage for Account 361 Structures and Improvements for Nova Scotia Power, Inc., detailing regular retirements, removal amounts, gross salvage, and net salvage from 2002 to 2023, including three-year moving averages.
6,824- 47- 05-07 06-08 07-09 08-10 09-11 10-12 11-13 12-14 13-15 14-16 15-17 16-18 1,383 3 0 0 3- 0 _ VIII-19 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Pa...
AI summary The document presents a summary of book salvage for Nova Scotia Power Inc. from 2017 to 2023, detailing the cost of removal, gross salvage, and net salvage for different time periods, including three-year and five-year moving averages.
8,371 339 8,032- FIVE-YEAR AVERAGE 19-23 8,202 224 7,978- _ VIII-20 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 160 of 297 NOVA SCOTIA POWER, INC. ACCO...
AI summary The text presents financial data related to Nova Scotia Power Inc.'s Station Equipment Account 362, including book salvage summaries for specific years, but the content is redacted and confidential.
e 160 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 362 STATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 362 Station Equipment under Nova Scotia Power, Inc.
e 161 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 362 STATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 362 Station Equipment related to Nova Scotia Power, Inc.
14-16 15,694 4,363 28 182 1 4,181- 27- 15-17 28,395 5,574 20 479 2 5,094- 18- 16-18 194,080 7,622 4 539 0 7,083- 4- 17-19 186,793 6,181 3 431 0 5,750- 3- 18-20 222,580 12,842 6 161 0 12,681- 6- 19-21 72,949 12,996 18 198 0 12,798- 18- 20-2...
AI summary The document presents a summary of book salvage for Account 362.2 Remote Monitoring Equipment related to Nova Scotia Power Inc. as of December 31, 2023. The data includes figures for various years and a five-year average, but the content is partially redacted due to confidentiality.
2 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 362.2 REMOTE MONITORING EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2021 5,162 161 5,000- 2022 1,426 567 859...
AI summary The document presents a summary of book salvage for Nova Scotia Power, Inc., detailing the cost of removal and net salvage for remote monitoring equipment and station equipment over the years 2021 to 2023, along with three-year moving averages.
64 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 364 POLES, TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE
AI summary This section of the document pertains to Nova Scotia Power, Inc.'s Account 364, which covers poles, towers, and fixtures, and includes a summary of book salvage.
928,138- 41- 2008 1,998,048 1,450,529 73 842 0 1,449,687- 73- 2009 2,525,530 1,501,116 59 0 1,501,116- 59- 2010 1,065,117 2,404,531 226 0 2,404,531- 226- 2011 6,034,847 806,378 13 0 806,378- 13- 2012 5,329,993 608,282 11 0 608,282- 11- 201...
AI summary The text presents a table with financial data across various years, showing values such as revenue, expenses, and other financial metrics. It includes figures for each year from 2008 to 2023, along with totals. The data appears to be related to financial reporting, possibly involving cost recovery, revenue requirements, and accounting policies.
65 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 364 POLES, TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 364, which relates to poles, towers, and fixtures under Nova Scotia Power, Inc.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage related to Account 365, which pertains to overhead conductors and devices for Nova Scotia Power, Inc.
2023 3,716,035 1,577,073 42 62,639 2 1,514,434- 41- TOTAL 85,391,638 29,147,841 34 2,364,938 3 26,782,903- 31- THREE-YEAR MOVING AVERAGES 93-95 2,436,490 707,413 29 355,620 15 351,793- 14- 94-96 323,431 298,520 92 110,872 34 187,648- 58- 9...
AI summary The text contains financial data and a summary of book salvage related to Nova Scotia Power, Inc.'s overhead conductors and devices account. The data includes numerical figures and a reference to a confidential document.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage related to Account 365, which covers overhead conductors and devices for Nova Scotia Power, Inc.
168 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 366 UNDERGROUND CONDUIT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2018 50,145 1,081 2 111 0 970- 2- 2019 12,365 10...
AI summary The document presents a summary of book salvage for Account 366 Underground Conduit from 2018 to 2023, showing regular retirements, removal amounts, gross salvage, and net salvage with percentages for each year and moving averages.
- 381 954- 84 209- 298- 745 FIVE-YEAR AVERAGE 19-23 7,083 3,523 50 93 1 3,430- 48- _ VIII-29 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 169 of 297 NOV...
AI summary This section of the document provides a summary of book salvage for Account 367, which relates to underground conductors and devices. It includes numerical data and references to financial information, though much of the content is redacted.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage related to Account 367, which covers underground conductors and devices for Nova Scotia Power, Inc.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage related to Account 367, which pertains to underground conductors and devices under Nova Scotia Power, Inc.
384,625 88,985 23 2,596 1 86,390- 22- 15-17 381,482 131,977 35 4,059 1 127,917- 34- 16-18 557,242 182,631 33 4,803 1 177,828- 32- 17-19 831,688 246,984 30 3,934 0 243,050- 29- 18-20 770,040 234,865 31 2,668 0 232,197- 30- 19-21 634,347 216...
AI summary The text presents numerical data related to financial figures and a reference to a summary of book salvage for Account 368 Line Transformers by Nova Scotia Power Inc. as of December 31, 2023. The data appears to be part of a financial or asset management report.
e 171 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 368 LINE TRANSFORMERS SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage related to Account 368 Line Transformers under Nova Scotia Power, Inc.
e 172 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 368 LINE TRANSFORMERS SUMMARY OF BOOK SALVAGE
AI summary This document is a summary of book salvage related to line transformers under Account 368 for Nova Scotia Power, Inc.
Page 173 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 369 SERVICES SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 369 Services by Nova Scotia Power, Inc., indicating financial or asset-related information being reviewed or processed.
1,449,638 491,752 34 20,155 1 471,596- 33- TOTAL 25,277,585 18,076,948 72 305,593 1 17,771,355- 70- THREE-YEAR MOVING AVERAGES 93-95 651,252 169,641 26 10,009 2 159,632- 25- 94-96 173,300 330,213 191 15,159 9 315,054- 182- 95-97 362,316 48...
AI summary The text presents financial data and a summary of book salvage from Nova Scotia Power Inc. for the year ending December 31, 2023. It includes figures related to accounting and financial reporting, but much of the content is redacted due to confidentiality.
Page 174 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 369 SERVICES SUMMARY OF BOOK SALVAGE
AI summary This document page references Nova Scotia Power, Inc. and mentions 'Account 369 Services' and 'Summary of Book Salvage,' suggesting it relates to financial or accounting procedures involving asset recovery or salvage value calculations.
Page 175 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 370 METERS SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 370 Meters under Nova Scotia Power, Inc. This section likely outlines the financial or asset-related aspects of meter-related salvage activities.
3,048,278 515,985 17 1,044 0 514,941- 17- TOTAL 84,583,919 7,458,568 9 6,411 0 7,452,157- 9- THREE-YEAR MOVING AVERAGES 93-95 1,790,736 0 0 0 94-96 772,526 0 0 0 95-97 1,058,599 0 0 0 96-98 1,181,218 0 0 0 97-99 966,391 732 0 0 732- 0 98-0...
AI summary The document presents a summary of book salvage for Account 370 Meters under Nova Scotia Power Inc. as of December 31, 2023, including various financial figures and averages over time.
Page 176 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 370 METERS SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 370 Meters under Nova Scotia Power, Inc. It likely outlines financial or asset-related details associated with metering systems.
6 0 4,221- 1- 14-16 597,250 4,681 1 110 0 4,570- 1- 15-17 1,319,333 4,579 0 144 0 4,435- 0 16-18 1,162,679 6,182 1 94 0 6,088- 1- 17-19 1,559,029 244,538 16 785 0 243,754- 16- 18-20 5,186,675 1,281,731 25 764 0 1,280,967- 25- 19-21 17,424,...
AI summary The document presents financial data and a summary of book salvage for Account 373, which relates to street lighting and signal systems under Nova Scotia Power Inc. for the years 2014-2023, including five-year averages.
0- 2023 51,838 636,912 16,191 31 620,720- TOTAL 50,869,070 6,916,372 14 163,938 0 6,752,433- 13- THREE-YEAR MOVING AVERAGES 93-95 906,043 30,205 3 1,363 0 28,842- 3- 94-96 324,673 100,859 31 3,743 1 97,117- 30- 95-97 530,132 305,383 58 9,2...
AI summary The text presents financial data and summaries related to Nova Scotia Power Inc.'s accounting for street lighting and signal systems, including book salvage values and other financial metrics from various years.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 373, which relates to Street Lighting and Signal Systems under Nova Scotia Power, Inc.
97 NOVA SCOTIA POWER, INC. ACCOUNT 373.10 STREET LIGHTING AND SIGNAL SYSTEMS - LED SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2013 2,228 2,228- 2014 594 3,841...
AI summary The document presents a summary of book salvage for Account 373.10, which covers the costs and salvage values of retiring street lighting and signal systems, specifically LED systems, from 2013 to 2022. The table includes regular retirements, removal costs, salvage amounts, and net salvage amounts for each year.
12,052 529 480 21 11,572- 508- 2020 2021 2022 2023 TOTAL 42,444 22,527 53 562 1 21,965- 52- THREE-YEAR MOVING AVERAGES 13-15 2,529 2,239 89 6 0 2,233- 88- 14-16 3,269 1,847 56 15 0 1,832- 56- 15-17 6,503 1,238 19 26 0 1,212- 19- 16-18 10,8...
AI summary The text presents financial and accounting data related to Nova Scotia Power, Inc., specifically focusing on the 'Structures and Improvements' account under book salvage summaries, with figures spanning multiple years and averages.
0 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE
AI summary This document provides a summary of book salvage for Account 390.1 Structures and Improvements related to Nova Scotia Power, Inc.
1 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE
AI summary The document begins with a section titled 'Account 390.1 Structures and Improvements' and references a 'Summary of Book Salvage'. It appears to be part of a regulatory proceeding related to Nova Scotia Power, Inc.
952- 0 14-16 43,271 1,302 3 0 1,302- 3- 15-17 470,703 32,878 7 0 32,878- 7- 16-18 1,229,852 56,402 5 691 0 55,711- 5- 17-19 1,433,472 335,589 23 690 0 334,899- 23- 18-20 1,846,685 509,419 28 690 0 508,729- 28- 19-21 1,077,313 520,039 48 1-...
AI summary The text presents a table with numerical data and a section title related to Nova Scotia Power Inc.'s Account 391.1 for Office Furniture and Equipment, specifically a Summary of Book Salvage. The document is part of a regulatory proceeding and contains confidential information.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 391.1 OFFICE FURNITURE AND EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 881,850 0 979- 0 979- 0 1994 1995...
AI summary The document presents a summary of book salvage for Nova Scotia Power, Inc., under Account 391.1 for office furniture and equipment. It lists the cost of removal, gross salvage, and net salvage for various years, with most entries showing no salvage value or removal cost.
0 0 18-20 1,808,254 0 0 0 19-21 20-22 21-23 FIVE-YEAR AVERAGE 19-23 _ VIII-44 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 184 of 297 NOVA SCOTIA POWER,...
AI summary This section provides a summary of book salvage for Account 391.31, which is categorized as Office Furniture and Equipment - Computer Hardware, under Nova Scotia Power Inc.'s financial records as of December 31, 2023.
NOVA SCOTIA POWER, INC. ACCOUNT 391.31 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 391.31, which is categorized under office furniture and equipment, specifically computer hardware, for Nova Scotia Power, Inc.
20,673,105 5,033 0 0 5,033- 0 16-18 22,969,835 105,434 0 0 105,434- 0 _ VIII-45 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 185 of 297 NOVA SCOTIA POWE...
AI summary The document presents financial data related to the disposal and salvage value of office furniture and computer hardware for Nova Scotia Power Inc. over various periods, including three-year and five-year moving averages, with details on costs and salvage percentages.
21,569 1 2,950- 0 24,519- 1- FIVE-YEAR AVERAGE 19-23 2,502,663 827- 0 1,770- 0 943- 0 _ VIII-46 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 186 of 297...
AI summary The text presents financial data and a summary of book salvage for Nova Scotia Power Inc. under Account 391.32, which relates to office furniture and equipment, specifically computer software. The data includes figures for the five-year average from 2019 to 2023 and a specific entry for the year 2023.
NOVA SCOTIA POWER, INC. ACCOUNT 391.32 OFFICE FURNITURE AND EQUIPMENT - COMPUTER SOFTWARE SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2005 495,775 0 0 0 2006 9...
AI summary The document presents a summary of book salvage for Account 391.32, which relates to office furniture and equipment - computer software. It outlines the cost of removal, gross salvage, and net salvage for each year from 2005 to 2023, with significant data provided for 2017 to 2019. The total values are also presented at the end.
December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 188 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 392 TRANSPORTATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for account 392 transportation equipment from Nova Scotia Power, Inc. as of December 31, 2023.
188 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 392 TRANSPORTATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 392 Transportation Equipment under Nova Scotia Power, Inc.
189 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 392 TRANSPORTATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 392 Transportation Equipment under Nova Scotia Power, Inc.
330,394 8 330,262 8 14-16 4,497,063 821- 0 417,298 9 418,119 9 15-17 6,093,685 820- 0 497,912 8 498,732 8 16-18 6,181,052 5,066 0 465,120 8 460,054 7 17-19 5,202,704 19,484 0 322,426 6 302,942 6 18-20 4,352,609 38,207 1 502,387 12 464,181...
AI summary The text presents a table with numerical data and a heading referencing Nova Scotia Power, Inc.'s Account 394, which pertains to tools, shop, and garage equipment, and includes a summary of book salvage. The document is redacted and part of a direct evidence appendix.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 394 TOOLS, SHOP AND GARAGE EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 1,425 1,425 1994 2,566 0 0 0 1995...
AI summary The document presents a summary of book salvage for Account 394, Tools, Shop and Garage Equipment, detailing regular retirements, removal amounts, gross salvage, and net salvage from 1993 to 2023. It shows data for specific years, including a significant net salvage in 1993 and a large removal amount in 2017.
0 0 0 2021 2022 2023 TOTAL 947,330 177,000 19 1,425 0 175,575- 19- THREE-YEAR MOVING AVERAGES 93-95 855 0 475 56 475 56 94-96 1,495 0 0 0 95-97 29,465 0 0 0 96-98 29,465 0 0 0 97-99 87,354 0 0 0 98-00 72,529 0 0 0 _ VIII-51 Nova Scotia Pow...
AI summary The text presents a summary of book salvage for Account 394, which relates to tools, shop, and garage equipment for Nova Scotia Power Inc. as of December 31, 2023. It includes financial data for the years 2021, 2022, and 2023, as well as three-year moving averages.
of 297 NOVA SCOTIA POWER, INC. ACCOUNT 394 TOOLS, SHOP AND GARAGE EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 103,73...
AI summary The document presents a summary of book salvage for Account 394, which includes tools, shop, and garage equipment for Nova Scotia Power, Inc. The data spans multiple years, showing regular retirements and associated costs, removal amounts, gross salvage, and net salvage. Most years show zero salvage values, with some exceptions noted.
0 0 0 21-23 FIVE-YEAR AVERAGE 19-23 78,653 0 0 0 _ VIII-52 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 192 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 397 C...
AI summary The document presents a summary of book salvage for Account 397 Communication Equipment under Nova Scotia Power Inc. for the period ending December 31, 2023. It includes financial data such as a five-year average and figures from 19-23, though some information is redacted.
192 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 397 COMMUNICATION EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage for Account 397, which relates to communication equipment for Nova Scotia Power, Inc.
171 0 21,529- 6- 14-16 315,671 25,246 8 171 0 25,075- 8- 15-17 143,202 13,978 10 171 0 13,807- 10- 16-18 1,044,271 13,459 1 12 0 13,447- 1- 17-19 971,352 104,084 11 11 0 104,073- 11- 18-20 967,577 109,397 11 11 0 109,386- 11- 19-21 508,666...
AI summary The text presents a table with numerical data, likely related to financial or operational metrics, and references a summary of book salvage for Account 397.1 Communication Equipment - SCADA Equipment under Nova Scotia Power, Inc. for the year ending December 31, 2023. The content is partially redacted and labeled as confidential.
97 NOVA SCOTIA POWER, INC. ACCOUNT 397.1 COMMUNICATION EQUIPMENT - SCADA EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 397.1, which is categorized under communication equipment, specifically SCADA equipment, for Nova Scotia Power, Inc.
December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 195 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 397.1 COMMUNICATION EQUIPMENT - SCADA EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document provides a summary of book salvage related to communication equipment, specifically SCADA equipment, under account 397.1 for Nova Scotia Power, Inc. as of December 31, 2023.
97 NOVA SCOTIA POWER, INC. ACCOUNT 397.1 COMMUNICATION EQUIPMENT - SCADA EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The text refers to Nova Scotia Power, Inc. and Account 397.1, which is related to communication equipment, specifically SCADA equipment, and includes a summary of book salvage.
196 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 398 MISCELLANEOUS EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 398 Miscellaneous Equipment under Nova Scotia Power, Inc.
72,264 5,608 8 0 5,608- 8- 98-00 46,276 6,741 15 0 6,741- 15- _ VIII-57 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 197 of 297 NOVA SCOTIA POWER, INC....
AI summary The document presents a summary of book salvage for Account 398 Miscellaneous Equipment under Nova Scotia Power Inc. as of December 31, 2023. It includes numerical data related to financial figures and categories, though much of the content is redacted.
197 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 398 MISCELLANEOUS EQUIPMENT SUMMARY OF BOOK SALVAGE
AI summary The document presents a summary of book salvage for Account 398 Miscellaneous Equipment under Nova Scotia Power, Inc.
851 822,598 5,880,837 5.94 990,040 2020 4,045,080.16 1,575,761 448,542 3,798,793 5.93 640,606 2021 4,944,625.59 1,537,828 437,744 4,754,113 5.94 800,356 2022 3,390,531.97 718,420 204,499 3,355,560 5.93 565,862 2023 1,836,807.24 150,435 42,...
AI summary The text contains financial data and asset information related to Nova Scotia Power Inc., including figures for various years and details about a steam production plant account. The data includes costs, revenues, and retirement year information for an asset.
6 1988 1,602.22 2,103 426 3,659 33.46 109 1990 8,346.17 10,624 2,153 19,129 33.61 569 _ IX-24 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 222 of 297 NO...
AI summary The document presents financial data for Nova Scotia Power Inc., including depreciation accruals for the Hydraulic Production Plant as of December 31, 2023. It outlines original costs, calculated accruals, book reserves, future accruals, remaining life, and annual accruals for the plant, with a probable retirement year of 2066 and a net salvage percentage of -155.
ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) TUSKET SURVIVOR CURVE.. IOWA 100-L0.5 NET SALVAGE PERCENT.. -20
AI summary The text presents a table with columns labeled 'ACCRUALS', 'LIFE', 'ACCRUAL', and several numeric columns. It includes entries related to 'TUSKET', 'SURVIVOR CURVE', 'IOWA 100-L0.5', and 'NET SALVAGE PERCENT' with a value of '-20'. The context suggests it may be financial or asset-related data.
199,326.09 95,249 166,858 54,394 23.15 2,350 2007 128,900.65 59,493 104,220 38,859 23.18 1,676 2008 1.40 1 2 2009 13.54 6 11 5 23.38 2010 33,969.84 13,793 24,163 13,544 23.40 579 2011 47,455.96 18,305 32,067 20,609 23.47 878 2013 116,099.1...
AI summary The document presents financial data and depreciation accrual information for Nova Scotia Power Inc. related to Account 340.99, Other Production Plant - Simple Cycle, as of December 31, 2023. The data includes figures from various years and a calculated remaining life depreciation accrual.
36 31,103,913 11,119,148 54,227,890 3,912,965 TUFTS COVE CT UNIT 5 INTERIM SURVIVOR CURVE.. IOWA 30-L0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -13 2001 366.10 262 46 368 12.96 28 2005 18,636,466.48 12,193,281 2,137,027 1...
AI summary The text presents financial and operational data related to a power unit, including probable retirement year, salvage percentages, and various financial metrics over different years. It also includes a reference to Nova Scotia Power Inc. and a redacted section from a regulatory proceeding document.
64.31 25,282 23,856 280,008 71.62 3,910 2018 19,961,152.02 1,405,265 1,326,030 18,635,122 72.62 256,611 2020 3,122,948.67 139,908 132,020 2,990,929 74.62 40,082 2021 6,584,267.23 210,697 198,817 6,385,450 75.62 84,441 2022 5,248,913.54 100...
AI summary The text presents financial data and depreciation calculations for Nova Scotia Power Inc. as of December 31, 2023, including original costs, accrued amounts, book reserves, future accruals, remaining life, and annual accrual rates for station equipment.
RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 45-R2.5 NET SALVAGE PERCENT.. -20 2009 12,767,090.30 5,331,537 4,960,462 10,360,046 27.17 381,305 2010 20,431,341.95 8,009,903 7,452,414 17,065,196 27.82 613,415 2...
AI summary The document presents a table with financial data including accruals, life, and other metrics for different years, indicating trends in costs and accruals over time.
SERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 45-R3 NET SALVAGE PERCENT.. -20 2007 124,624.18 58,234 52,342 97,207 25.87 3,758 2008 1,323,933.05 583,696 524,643 1,064,077 26.69 39,868 2009 1,641,167.05 682,5...
AI summary The text presents a table with financial data including accruals, survivor curve, net salvage percent, and other metrics across multiple years from 2007 to 2023. The data includes figures related to various financial and operational aspects.
RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 60-S3 NET SALVAGE PERCENT.. 0
AI summary The text appears to be a table or data entry related to reserve accruals, including columns such as 'Survivor Curve', 'Iowa 60-S3', 'Net Salvage Percent', and '0'. The content is highly technical and appears to be financial or accounting data.
9 1980 2,006,894.51 1,429,973 1,957,407 149,832 20.60 7,273 1981 220,213.02 154,272 211,174 20,050 21.20 946 1982 1,469,480.17 1,011,715 1,384,878 158,076 21.79 7,255 1983 1,420,894.60 966,777 1,323,365 168,574 22.00 7,662 1984 2,269,760.9...
AI summary The document presents a table of financial data spanning from 1980 to 1991, including figures such as revenue, expenses, and depreciation. It also includes a section related to Nova Scotia Power Inc.'s Account 362.00, which pertains to calculated remaining life depreciation accrual for station equipment as of December 31, 2023.
0 2023 9,015.20 348 1,422 8,044 13.09 615 393,348.52 309,658 388,219 24,797 2,108 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.8 0.54 _ IX-64 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION RE...
AI summary The text provides financial and depreciation data related to Nova Scotia Power Inc.'s Station Equipment - Miscellaneous account as of December 31, 2023, including original cost, accrued depreciation, and remaining life calculations.
ERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 15-S2.5 NET SALVAGE PERCENT.. -5 1995 378.87 397 398 1996 789.05 820 829 1997 150,708.96 155,159 158,244 1999 28,920.51 29,313 30,367 2000 2,528.31 2,539 2,655 20...
AI summary The text presents a table with financial data, including accruals, life, and other metrics across various years. It includes values for different years, such as 1995 to 2023, with columns labeled 'SURVIVOR CURVE.. IOWA 15-S2.5' and 'NET SALVAGE PERCENT.. -5'. The data appears to be related to financial accounting and asset management.
46 2022 117,793.97 2,709 3,120 114,674 63.86 1,796 2023 160,827.13 1,222 1,408 159,420 64.86 2,458 8,554,638.21 3,742,069 4,309,841 4,244,798 105,112 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.4 1.23 _ IX-75 Nova Scoti...
AI summary The text presents financial data and depreciation calculations for Nova Scotia Power Inc. related to underground conductors and devices as of December 31, 2023. It includes original costs, accrued depreciation, and remaining life estimates.
768 769,071 738,908 19.65 37,603 2003 1,102,355.06 689,248 672,889 705,055 20.48 34,427 2004 1,706,437.95 1,023,223 998,937 1,134,110 21.15 53,622 2005 1,522,097.85 872,923 852,205 1,050,417 21.82 48,140 2006 2,032,684.90 1,107,305 1,081,0...
AI summary The document presents financial data for Nova Scotia Power Inc. from 2003 to 2007, including figures related to costs and depreciation. It also includes a section on calculated remaining life depreciation accrual for underground conductors and devices as of December 31, 2023.
78.71 40,539 53,227 155,952 39.52 3,946 2015 94,945.92 16,464 21,617 73,329 40.52 1,810 2016 155,794.41 23,837 31,298 124,496 41.52 2,998 2017 46,527.09 6,169 8,100 38,427 42.52 904 2018 1,661.05 186 244 1,417 43.52 33 2019 32,225.42 2,958...
AI summary The text presents financial data and depreciation accrual information related to Nova Scotia Power Inc.'s structures and improvements account as of December 31, 2023, including calculated remaining life depreciation accruals.
RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 42-R2.5 NET SALVAGE PERCENT.. -10 2007 2,543,760.34 1,158,988 1,142,717 1,655,419 23.34 70,926 2008 1,879,100.15 810,681 799,300 1,267,710 24.02 52,777 2009 1,827,...
AI summary The text presents a table with financial data spanning from 2007 to 2023, including accruals, survivor curve, net salvage percent, and other related financial metrics. The data appears to be related to asset depreciation and financial accounting.
981 2023 2,362,923.34 41,328 40,748 2,558,467 30.95 82,665 184,609,960.44 74,195,267 73,153,643 129,917,313 5,246,777 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.8 2.84 _ IX-88 Nova Scotia Power Inc. December 31, 2023 R...
AI summary The document provides financial data and depreciation calculations for Nova Scotia Power Inc. as of December 31, 2023, including original costs, accrued depreciation, and remaining life of office furniture and equipment.
RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. 20-SQUARE NET SALVAGE PERCENT.. 0 2004 8,945.00 8,721 8,721 224 0.50 224 2005 743.00 687 687 56 1.50 37 2008 9,190.00 7,122 7,122 2,068 4.50 460 2010 114,891.36 77,...
AI summary The text presents a table with reserve accruals, life, and annual accrual rates for various years, including values for net salvage percent, and other financial metrics. These figures may relate to asset management and accounting policies.
257,366 9.17 28,066 2011 994,197.83 584,588 787,696 256,212 9.82 26,091 2012 652,763.20 359,424 484,301 201,100 10.43 19,281 2013 884,644.44 452,549 609,782 319,095 11.05 28,877 2014 1,462,156.40 688,412 927,592 607,672 11.69 51,982 2015 7...
AI summary The document presents financial data spanning from 2011 to 2020, including various figures related to costs and revenues. It also includes a section from Nova Scotia Power Inc. regarding the depreciation accrual for communication equipment as of December 31, 2023.
N-92026-2027 GRA Appendix 12 A-C - Cost of Service Study Process - Redacted
34 passages
2 3 NS Power is proposing that the treatment of General Plant be refined to more consistently allocate 4 General Plant with a clear and identifiable function. General Plant that is found to have a strong 5 relationship with a category, wil...
AI summary NS Power proposes refining the allocation of General Plant to better reflect its function, focusing on projects over one million dollars. A 'dual allocation' approach is suggested for certain costs, such as vehicle expenses, which would be split between transmission and distribution using allocators like OM&G and rate base.
1 COSS Model Run #11, MEUs Included as an ATL "Municipal OATT" Rate Class: - 2 This model run was prepared to provide context to the MEUs for how costs would be allocated in - 3 the COSS instead of the OATT. A new "OATT Municipal" class is...
AI summary This section describes COSS Model Run #11, which includes MEUs as an ATL 'Municipal OATT' rate class. The model replaces ELIADC with a new 'OATT Municipal' class in the BCF and COSS, incorporating loads from Antigonish, Berwick, Mahone Bay, and Riverport, net of Ellershouse volumes.
CONFIDENTIAL Exhibit Reference Cells Modification Exh 2b Rows 17-18, 41- 42 Intermediate Steam added Exh 3 Rows 17-18, 41- 42, 147-148, 171- 172 Intermediate Steam added Exh 4 Rows 27-28, 72- 73 Intermediate Steam added Exh 5 Rows 22-23, 3...
AI summary The text outlines modifications to various exhibits in a regulatory proceeding, including the addition of 'Intermediate Steam' and changes to classifications and allocations related to transmission demand and PHP as a separate ATL class. These adjustments involve updating rows and formulas in multiple exhibits to ensure proper categorization and avoid errors.
SYSTEM - Minimum System Costs are Customer-related - Dr. Pavlovic's cites Professor Bonbright's book Principles of Public Utility Rates as a basis for his - criticism of the use of the Minimum System Method to classify a portion of the dis...
AI summary The text discusses Dr. Pavlovic's criticism of the Minimum System Method for classifying distribution costs as customer-related, citing Professor Bonbright's work. However, it notes that Bonbright actually prefers classifying minimum system costs as customer-related rather than demand-related, aligning with the Company's application.
CONCENTRIC EVIDENCE: GRA COSS ELEMENTS 1 NSPI uses the "minimum-size method" to classify the customer costs. This method of defining 2 customer costs was approved by the Board in 1977 as an acceptable method of classifying 3 distribution p...
AI summary NSPI employs the 'minimum-size method' to classify customer costs, a method approved by the Board in 1977 for classifying distribution plant. This approach is discussed in the context of conclusions from a Minimum System Study.
9 (d) 10 (i) NS Power's COSS tracks meter, service drop, and line transformer costs only by 11 operating and depreciation expense categories. The breakdown of other costs 12 associated with these assets such as interest, taxes, return, or...
AI summary NS Power's COSS tracks meter, service drop, and line transformer costs only by operating and depreciation expense categories. It does not provide costs specifically under a 'customer account' category, but instead includes a variety of customer service-related costs for the Retail Service Area.
NON-CONFIDENTIAL - 1 displayed in row (7), have not been revised, with the exception of the Unmetered class, since the - 2002 GRA. 6 2 NS Power does not have the detail of how these weights were determined but - 3 understands that the weig...
AI summary NS Power has not revised the customer class weights since the 2002 GRA, except for the Unmetered class. The weighting reflects differences in costs per customer among rate classes. The 'service drops' category is currently apportioned based on weighted customer counts in the COSS, pending empirical data collection for new allocators.
NS Power 2022-2024 General Rate Application (NSUARB M10431) NSPI Responses to Consumer Advocate Information Requests 2 3 Please provide the most recent analysis of weighted meter costs, including all Excel 4 spreadsheets (with formulas int...
AI summary NSPI provided a detailed explanation of how weighted meter costs are calculated, referencing the COSS spreadsheet and updated AMI meter deployment costs. The analysis includes formulas, data, and assumptions from the exhibit provided in the rate application.
PARTIALLY CONFIDENTIAL 2026-2027 GRA Direct Evidence Appendix 12A(2) Page 797 of 1218 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2022-2024 GRA SR-01 Attachment 1a Page 7 of 12 COSS CA DR-53 Attachment 1 Page 7 of 62 Rate Base Exhibits 2,...
AI summary This document outlines the methodology used in the Nova Scotia Power Cost of Service Study for the 2022-2024 period, including the allocation of rate base to customer classes. It references the 2005 NSUARB decision and includes exhibits detailing net plant investment, allocation factors based on demand, energy sales, and customer numbers.
PARTIALLY CONFIDENTIAL 2026-2027 GRA Direct Evidence Appendix 12A(2) Page 799 of 1218 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2022-2024 GRA SR-01 Attachment 1a Page 9 of 12 COSS CA DR-53 Attachment 1 Page 9 of 62 various rate base func...
AI summary The document outlines the methodology for allocating meter investment and other rate base items based on cost causation relationships, as well as the functionalization of operating costs into production, transmission, distribution, retail, and direct assignment categories for the Nova Scotia Power Cost of Service Study.
PARTIALLY CONFIDENTIAL 2026-2027 GRA Direct Evidence Appendix 12A(2) Page 801 of 1218 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2022-2024 GRA SR-01 Attachment 1a Page 11 of 12 COSS CA DR-53 Attachment 1 Page 11 of 62 Nova Scotia Power Co...
AI summary The document outlines the methodology used in the Nova Scotia Power Cost of Service Study, detailing how various costs such as bad debt, depreciation, and interest are allocated across customer classes. The allocation is based on factors like gross write-off experience, number of customers, and total rate base. Exhibit 7 is used to verify the accuracy of the cost allocation analysis.
THEORY UNDERPINNING THE MINIMUM SYSTEM STUDY - Dr. Pavlovic claims that the Minimum Size Method has no theoretical, practical or empirical basis to - classify a portion of the distribution system cost as customer-related.1 This position is...
AI summary Dr. Pavlovic argues that the Minimum Size Method (MSS) lacks theoretical, practical, or empirical support for classifying distribution system costs as customer-related. This claim contradicts the fact that MSS is widely used by utilities and endorsed by NARUC as an acceptable industry practice. Concentric found that most Canadian electric utilities use MSS to classify distribution assets.
POLE ATTACHMENT RATE - Net Pole Investment and Depreciation Expense - Mr. Briggs's evidence disagrees with the derivation of the net pole investment included in the - Company's calculation of the pole attachment fee proposed in the applica...
AI summary The document discusses discrepancies in the calculation of net pole investment and depreciation expense in the context of pole attachment rates. Mr. Briggs disputes the inclusion of certain Distribution Plant and General Plant costs in the Company's calculation, but the text argues that the methodology used, which includes non-pole assets, was previously accepted by the Board and the CRTC.
Inclusion of Forecasted Costs - Mr. Briggs disputes the use of forecasted costs in the derivation of net book value and depreciation - expense associated with po[les](#page-180-2). 29 It is appropriate to use both capital and O&M forecaste...
AI summary Mr. Briggs disputes the use of forecasted costs in calculating net book value and depreciation for poles. He argues that using forecasted net book value with historical pole counts may lead to inaccuracies, as capital additions may reflect asset replacement rather than growth.
Resource Cost, Performance, & Financing Performance Inputs Financing Impact of CCA deduction ($2,740,073) ($1,607,510) ($1,478,909) ($1,360,596) ($1,251,749) ($1,151,609) ($1,059,480) ($974,722) ($896,744) ($825,004) ($759,004) Tax on Equi...
AI summary The text provides a detailed breakdown of financial and performance-related inputs, including the impact of CCA deductions, tax on equity return, total revenue requirement, and CCA depreciation. It outlines various financial metrics and their changes over time, focusing on resource cost and performance considerations.
Canadian Capital Cost Allowance (CCA) Schedules CCA Schedules (Class - DB %) Term Start Year End Year This Schedule? 1 2 3 4 5 6 7 8 17 - 8% 2018 2023 Y 12% 7% 6% 6% 5% 5% 5% 4% Peaker Deferral Method (PDM) -
AI summary This section outlines the Canadian Capital Cost Allowance (CCA) Schedule 17 with an 8% depreciation rate, applicable from 2018 to 2023, and introduces the Peaker Deferral Method (PDM).
97,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 $1,597,251 Tax grossup - Depreciation $652,398 $652,398 $652,398 $652,398 $652...
AI summary This document presents a series of financial figures related to tax grossups, depreciation, and revenue requirements over multiple periods. It includes calculations for the impact of Capital Cost Allowance (CCA) deductions and tax on equity returns, with a focus on financial accounting and regulatory considerations.
INTRODUCTION The Oracle account number consists of a twenty-nine digit "Accounting Flexfield". The flexfield is made up of eight segments as shown below. CO Account Line of Bus Location CC Inter-Company Future Use Future Use XXX XXXXXX XXX...
AI summary The document describes the structure of the Oracle account number, known as the 'Accounting Flexfield', which consists of eight segments used to categorize financial transactions for Nova Scotia Power and related entities. Each segment serves a specific purpose, such as identifying the company, account type, location, and cost center.
COSS SBA DR-6 Attachment 1 Page 4 of 24 171050 LT DIT ASSET LIABILITY FAM 172050 LT DERIV ASSET HFT 172350 LT DERIV ASSET HFT TREASURY 173050 DEFERRED PENSION RETIREE BENEFIT 180050 LT REG ASSET UNAMORT DEFEASANCE COSTS 180450 LT REG ASSET...
AI summary The document presents a list of long-term assets and liabilities, including deferred pension benefits, regulatory deferrals, and various financial instruments, as part of a regulatory proceeding related to cost of capital and other studies.
COSS SBA DR-6 Attachment 1 Page 5 of 24 212150 AP LIFE ADD 212250 AP DC PENSION 212300 AP DB PENSION 212350 AP CHARITY DONATIONS EMPLOYEES 212355 AP CHARITY DONATIONS EMPLOYEES IWK 212400 AP SOCIAL CLUB DUES 212500 AP UNION DUES LIVING AWA...
AI summary The document lists various accounts and liabilities, including pension funds, union dues, tax payables, and accrued liabilities. These entries are part of financial records related to Nova Scotia Power and other entities.
Cost of Service Study Process (NSUARB M11475) NSPI Responses to SBA Data Requests 1 Request DR-7: 2 3 How is the Chart of Accounts reflected in the COSS model? Provide a concordance between 4 Accounting IDs and line items in the COSS model...
AI summary The response to DR-7 explains that NS Power's COSS model draws cost data from various financial sources, including the Chart of Accounts. However, there is no direct mapping between the COSS model's rate base or cost categories and the COA. Some Excel spreadsheets within the COSS model include account numbers, and further details are referenced in a prior rate application and an attachment.
Objectives and Scope of the Audit The overall objective of the FAM audit will be to examine operational and managerial aspects of the fuel and energy procurement, management, and production functions and activities of NS Power, including a...
AI summary The audit of the Fuel Adjustment Mechanism (FAM) will examine NS Power's fuel and energy procurement, management, and production practices, ensuring compliance with the NS Power Fuel Manual and good utility practices. Key areas include fuel costs, operational availability, contract prudence, and FAM adjustments.
7.0 DEFINITIONS Actual Adjustment (Refund)/Recovery Rate – AA: is an Actual Adjustment which consists of the difference between fuel-related costs recovered from a rate class through the application of the base rates and the actual fuel co...
AI summary This section defines key terms related to fuel cost adjustments and balance adjustments, including how actual and balance adjustments are calculated based on fuel costs and sales. It also introduces the Annual Weighted Average Cost of Capital (WACC) and audit definitions.
Functionalization (Standard for Electric Utilities) - Group similar assets and expenses - GenerationStations with many sub‐functions - PowerPurchases, Fuel, DSM and Storage - TransmissionLines: differentiated by voltage, towers, wires, etc...
AI summary The document outlines a standard for functionalization in electric utilities, emphasizing grouping similar assets and expenses. It includes categories like Generation Stations, Power Purchases, Fuel, DSM, Storage, Transmission Lines, and Distribution Lines, each with specific sub-functions and cost considerations.
COSS Model - ➢ The COSS Model functionalizes, classifies, and allocates NSP's rate base and operating expenses to rate classes - ➢ A main input into the COSS is the Base Cost Fuel ("BCF") file. When there is a change to generation classifi...
AI summary The COSS Model is used to functionalize, classify, and allocate NSP's rate base and operating expenses to rate classes. It relies on the Base Cost Fuel file and includes multiple input data tabs and exhibits for detailed analysis.
OATT Net Plant Value Share Applicable Value Transmission $833.8 Plus Applicable Share of General Property $444.6 20.4% $90.9 Working Capital $648.7 20.4% $132.6 Total $1,057.2 NPV WACC Interest $1,057.2 2.84% $30.06 Common $1,057.2 3.72% $...
AI summary The document discusses the calculation of Net Plant Value (NPV) and its components, including Transmission, General Property, Working Capital, and their applicable shares. It highlights a difference in interest tax returns due to the use of a formulaic approach under OATT versus functionalization based on shares in the service area rate base.
• 2023 as corrected after being filed Asset Category Generation Related Transmission Assets: Gross Plant (Note 1) Net Plant (Note 1) OM&G Expense Depreciation Expense Int., Taxes & Return Exp FCR Deferral Total Expenses Step Up Transformer...
AI summary The document presents tables with financial and operational data related to transmission assets, including Gross Plant, Net Plant, OM&G expenses, depreciation, and total expenses for various asset categories in 2023. The data is corrected and amended, showing figures for Generation Related Transmission Assets, Bulk Network, and Scheduling, System Control & Dispatch.
2026-2027 GRA Direct Evidence Appendix 12A(4) Page 14 of 18 REDACTED (CONFIDENTIAL INFORMATION REMOVED) - 2- Generation Classifications January 21, 2025 NS Power classify most fuel and purchases by the same system load factor approach used...
AI summary The document discusses NS Power's classification of fuel and purchases using a system load factor approach, similar to how assets and OM&A are classified. This method was used as of January 21, 2025.
Hi Everyone, Please see attached a chart summarizing NS Power's updated positions following the resolution sessions, along with a summary of the justifications for any updates made. The models that reflect the updated position have been up...
AI summary NS Power has updated its positions following resolution sessions, with the updated models uploaded to an FTP site. The summary includes justifications for the changes. Mollie Morris, Regulatory Counsel at NS Power, is the contact person for this update.
2026-2027 GRA Direct Evidence Appendix 12A(5) 1 Page 13 of 31 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Status Quo CTD Referen ce NS Power Position (Pre Resolution Session) NS Power Updated Position (Following Resolution Session) Justifi...
AI summary The document discusses the allocation of General Plant Net Book Value (NBV) and depreciation expenses among three service areas—generation, transmission, and distribution. NS Power maintains its position to keep the status quo, citing the need to apportion NBV and capital expenses associated with computer software and communication equipment, which are the fastest-growing categories in recent years.
3. Review of Treatment of General Plant During discussion in the COSS Stakeholder Engagement Session 2, held on February 22, 2024, intervenors noted that when looking at the COSS, General Plant costs had grown significantly. Intervenors we...
AI summary The discussion during the COSS Stakeholder Engagement Session 2 highlighted significant growth in General Plant costs and the need for analysis of its impact on the COSS. General Plant includes NS Power's investments in buildings, communication equipment, transportation, and IT infrastructure. The NBV of General Property is tracked separately and apportioned among generation, transmission, and distribution based on relative NBV shares.
4 Table 2 – Summary of NS Power Proposed Methodology Status Quo Change Generation • Allocation except for treatment of purchased power • No initial classification to energy for environmental and fuel conversion reasons • Use system load fa...
AI summary NS Power proposes changes to its methodology for classifying and allocating costs related to generation, transmission, and distribution. Key changes include refunctionalizing radial-to-generation, using system load factors for classification, and creating new storage sub-functions. These changes aim to improve cost allocation and align with updated regulatory practices.
7.2.2 NSP PROPOSED APPROACH - 2 NS Power proposes to review the items within general plant to more precisely allocate - 3 net plant that has an identifiable function. Computer hardware and software is an example - 4 of an asset that is typ...
AI summary NS Power proposes to reclassify computer hardware and software from general plant to specific functions such as Generation, Transmission, Distribution, and Retail, to better allocate net plant and depreciation costs. This aligns with industry practices where such assets typically serve administrative functions and represent a small portion of revenue requirements.
7.2.3 ELENCHUS OPINION - General plant provides support to the generation, transmission, and distribution functions - and there generally is no clear cost driver for these costs. The overall approach to - classifying and allocating general...
AI summary The opinion discusses the classification and allocation of general plant costs, emphasizing the need for periodic reviews to ensure accurate cost assignment. It supports breaking out computer software and communications equipment for more precise allocation and highlights the importance of aligning with Canadian methodologies.
N-142026-2027 GRA OP 01-15 - Redacted
71 passages
Significant changes in the Condensed Consolidated Balance Sheets between June 30, 2025 and December 31, 2024 include: millions of dollars Increase (Decrease) Explanation Assets Receivables, net $ 145 Increased due to timing of activity Inc...
AI summary The condensed consolidated balance sheets show significant changes between June 30, 2025, and December 31, 2024, including increases in receivables, income taxes receivable, and inventory, and decreases in derivative instruments and regulatory liabilities. These changes are attributed to factors such as timing of activity, clean technology investment tax credits, and capital investment.
The Company has the following categories on the Condensed Consolidated Balance Sheets related to derivatives receiving regulatory deferral: As at June 30 December 31 millions of dollars 2025 2024 Derivative instrument assets (current and o...
AI summary The Company reports regulatory deferral-related derivative instruments and regulatory assets and liabilities on its Condensed Consolidated Balance Sheets, with figures for June 30, 2025, and December 31, 2024. The net asset from these items is reported as $1 million and $2 million respectively.
The Company recognized the following net (losses) gains in income related to derivatives receiving regulatory deferral: Three months ended Six months ended For the June 30 June 30 millions of dollars 2025 2024 2025 2024 Fuel for generation...
AI summary The Company reported net losses and gains in income related to derivatives receiving regulatory deferral, particularly in the 'Fuel for generation and purchased power' category, with figures for the three and six months ended June 30, 2025 and 2024.
DISCLOSURE AND INTERNAL CONTROLS In accordance with National Instrument 52-109, Certification of Disclosure in Issuers' Annual and Interim Filings, the Chief Executive Officer and Chief Financial Officer of the Company will file a Venture...
AI summary The document outlines the requirements for the Venture Issuer Basic Certificate under National Instrument 52-109, specifying that it does not require representations about internal controls over financial reporting or the reliability of financial statements.
2026-2027 GRA OP-01 Attachment 1 Page 13 of 13 REDACTED (CONFIDENTIAL INFORMATION REMOVED) The issuer's certifying officers are responsible for ensuring that processes are in place to provide them with sufficient knowledge to support the r...
AI summary The certifying officers of the issuer are responsible for ensuring proper processes to support their representations in the certificate. Limitations in the design and implementation of DC&P and ICFR could lead to risks affecting the quality and reliability of financial filings and reports under securities legislation.
Q4 2024 compared to Q4 2023 Q4 2024 net income increased by $31 million compared to Q4 2023. The increase is due to increased income tax recovery primarily due to the utilization of tax loss carryforwards offset to a deferred income tax re...
AI summary Q4 2024 net income increased by $31 million compared to Q4 2023, primarily due to increased income tax recovery from the utilization of tax loss carryforwards and offsetting a deferred income tax regulatory liability, partially offset by decreased tax deductions related to PP&E.
Nova Scotia Power Inc. Condensed Consolidated Statements of Cash Flows (Unaudited) For the Six months ended June 30 millions of dollars 2025 2024 Operating activities Net income $ 116 $ 75 Adjustments to reconcile net income to net cash pr...
AI summary The condensed consolidated statements of cash flows for Nova Scotia Power Inc. for the six months ended June 30, 2025, and 2024, show net income of $116 million and $75 million, respectively. Net cash provided by operating activities was $95 million in 2025 and $296 million in 2024. Investing activities used $298 million in 2025 and $216 million in 2024. Financing activities provided $211 million in 2025 and used $120 million in 2024.
Basis of Presentation These unaudited condensed consolidated interim financial statements are prepared and presented in accordance with United States Generally Accepted Accounting Principles ("USGAAP"). The significant accounting policies...
AI summary The unaudited condensed consolidated interim financial statements of NSPI are prepared in accordance with USGAAP and include all necessary adjustments to fairly represent the financial position. These statements are not necessarily indicative of future results or those of other periods.
Use of Management Estimates The preparation of unaudited condensed consolidated interim financial statements in accordance with USGAAP requires management to make estimates and assumptions. These may affect the reported amounts of assets a...
AI summary The preparation of unaudited condensed consolidated interim financial statements under USGAAP requires management estimates and assumptions, particularly in areas such as rate-regulated assets, pension benefits, and asset retirement obligations. These estimates are evaluated based on historical experience and current conditions, with adjustments recognized in income when they occur. No material changes were noted compared to the 2024 annual financial statements.
Remaining Performance Obligations Remaining performance obligations primarily represent the transaction prices of a long-term steam supply agreement. As of June 30, 2025, the aggregate amount of the transaction price allocated to remaining...
AI summary Remaining performance obligations are tied to a long-term steam supply agreement, with a total transaction price of $10 million as of June 30, 2025. Revenue from these obligations is expected to be recognized through Q3 2027.
Regulatory Assets and Liabilities A summary of the Company's regulatory assets and liabilities, excluding certain regulatory assets related to property, plant and equipment and asset retirement obligations ("ARO") is provided below. For a...
AI summary The document provides a summary of the Company's regulatory assets and liabilities, excluding those related to property, plant and equipment and asset retirement obligations. For more details, note 5 in NSPI's 2024 annual audited consolidated financial statements is referenced.
The change in the FAM regulatory asset balances consisted of the following: June 30 December 31 millions of dollars 2025 2024 FAM regulatory (liability) asset – Balance January 1 $ (56) $ 395 Total under (over) recovery of current period f...
AI summary The change in the FAM regulatory asset balances is detailed, showing a shift from a liability to an asset, influenced by factors such as over-recovery of fuel costs and a refund of previous assessments. The balance increased significantly from December 31, 2024, to June 30, 2025.
The reclassifications to AOCL are as follows: Three months ended June 30 Six months ended For the June 30 millions of dollars 2025 2024 2025 2024 Affected line item in the unaudited condensed statements (1) Amounts reclassified to AOCL Amo...
AI summary The document outlines reclassifications to AOCL (Allowance for Other Comprehensive Loss) related to amortization of defined pension and non-pension benefit costs, as well as amounts reclassified from obligations to pension and post-retirement liabilities for the periods ending June 30, 2025, and 2024.
7. RECEIVABLES, NET As at millions of dollars June 30 2025 December 31 2024 Customer accounts receivable – billed $ 289 $ 142 Customer accounts receivable – unbilled 198 202 Total customer accounts receivable 487 344 Allowance for credit l...
AI summary The document provides a summary of receivables, net, as of June 30, 2025, and December 31, 2024, including customer accounts receivable (billed and unbilled), allowance for credit losses, cash collateral position on derivative instruments, and other receivables.
The Company enters into forwards, swaps and option contracts as part of its risk management strategy to limit exposure to: - commodity price fluctuations related to the purchase of commodities in the course of normal operations; and - fore...
AI summary The Company uses forwards, swaps, and options as part of its risk management strategy to mitigate exposure to commodity price and foreign exchange fluctuations. Physical contracts for energy commodities are also used and are classified as derivatives. These contracts are accounted for either under the NPNS exception or standard derivative accounting, depending on specific criteria.
2026-2027 GRA OP-01 Attachment 02 Page 12 of 19 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2. Derivatives entered into by NSPI that are documented as economic hedges or that do not qualify for NPNS exception are subject to regulatory acco...
AI summary NSPI's derivatives, documented as economic hedges or not qualifying for NPNS exception, are subject to regulatory accounting treatment approved by the NSEB. These derivatives are recorded at fair value and changes in value are deferred to regulatory assets or liabilities. Realized gains or losses from fuel-related derivatives are passed to customers through the FAM.
Derivative assets and liabilities receiving regulatory deferral consisted of the following: Derivative Assets Derivative Liabilities As at June 30 December 31 June 30 December 31 millions of dollars 2025 2024 2025 2024 Current Commodity sw...
AI summary The text provides a detailed breakdown of derivative assets and liabilities as of June 30 and December 31 for 2024 and 2025, categorized as current or long-term based on the maturities of the underlying contracts.
Regulatory Deferral NSPI received approval from the NSEB for regulatory deferral of gains and losses on certain derivatives documented as economic hedges and certain physical contracts that do not qualify for the NPNS exception. Refer to n...
AI summary NSPI received approval from the NSEB to defer gains and losses on certain derivatives and physical contracts. These deferrals are documented in note 4 of the report.
2026-2027 GRA OP-01 Attachment 02 Page 15 of 19 REDACTED (CONFIDENTIAL INFORMATION REMOVED) - While valuations were based on quoted prices, significant assumptions were necessary to reflect seasonal or monthly shaping and locational basis...
AI summary The text discusses the valuation of derivative assets and liabilities, noting that while quoted prices were used, significant assumptions were necessary due to the need to extrapolate prices beyond available data and account for seasonal or locational differentials. Valuations also relied on internal models in some cases.
10. EMPLOYEE BENEFIT PLANS NSPI maintains contributory defined-benefit and defined-contribution pension plans, which cover substantially all of its employees; and plans providing non-pension benefits for its retirees. For details of the Co...
AI summary NSPI maintains contributory defined-benefit and defined-contribution pension plans covering most employees, as well as non-pension benefits for retirees. More details are provided in note 14 of NSPI's 2024 annual audited consolidated financial statements.
Net periodic costs prior to the effects of capitalization consisted of the following: For the Three months ended Six months ended millions of dollars June 30 June 30 2025 2024 2025 2024 Defined benefit pension plans Service cost $ 3 $ 3 $...
AI summary The text presents a table detailing net periodic costs related to defined benefit pension plans and non-pension benefits plans for the three and six months ended June 30, 2025, and 2024. It includes service costs, expected return on plan assets, interest costs, and amortization of actuarial losses.
15. VARIABLE INTEREST ENTITIES NSPI performs ongoing analysis to assess whether it holds any variable interest entities ("VIEs"). To identify potential VIEs, management reviews contractual and ownership arrangements such as leases, long-te...
AI summary NSPI regularly assesses whether it holds variable interest entities (VIEs) by reviewing contractual and ownership arrangements. VIEs for which NSPI is the primary beneficiary must be consolidated, as the primary beneficiary has significant control and financial obligations related to the entity.
Management's Discussion & Analysis As at August 8, 2025 Management's Discussion & Analysis ("MD&A") provides a review of the results of operations of Emera Incorporated and its consolidated subsidiaries and investments (collectively referr...
AI summary This section of the MD&A provides an overview of Emera Incorporated's financial performance for the second quarter and year-to-date 2025, compared to the same periods in 2024, and its financial position as of June 30, 2025. It outlines the structure of the company's operations and references the accounting policies used by its rate-regulated entities.
Rate-Regulated Subsidiary or Equity Investment Accounting Policies Approved/Examined By Subsidiary Tampa Electric Company ("TEC") Florida Public Service Commission ("FPSC") and the Federal Energy Regulatory Commission ("FERC") Nova Scotia...
AI summary This document lists rate-regulated subsidiaries and equity investments along with the regulatory bodies that approved or examined their accounting policies. It also notes the currency used for financial reporting, primarily Canadian dollars, with some sections in U.S. dollars.
NON-GAAP FINANCIAL MEASURES AND RATIOS Emera uses financial measures and ratios that do not have standardized meaning under USGAAP and are calculated by adjusting certain GAAP measures for specific items. They may not be comparable to simi...
AI summary Emera employs non-GAAP financial measures and ratios that are adjusted for specific items and may not be comparable to those of other entities. These measures are discussed and reconciled in the document.
Adjusted Net Income, Adjusted EPS – Basic and Dividend Payout Ratio of Adjusted Net Income Emera calculates an adjusted net income attributable to common shareholders ("adjusted net income") measure by excluding the items below from net in...
AI summary Emera calculates adjusted net income by excluding certain items from net income attributable to common shareholders, aiming to better reflect ongoing business operations. Adjusted EPS and the dividend payout ratio of adjusted net income are non-GAAP metrics derived from this adjusted net income measure.
Adjusted Item Impacting All Periods Mark-to-market ("MTM") Adjustments: Management believes excluding from net income the effect of MTM valuations and changes thereto, until settlement, better aligns the intent and financial effect of thes...
AI summary Management proposes excluding mark-to-market adjustments from net income to better align financial reporting with cash flows, impacting performance evaluation and incentive compensation. Adjustments relate to commodity derivatives, equity income from Bear Swamp, equity securities, and FX hedges.
Charges Related to the Pending Sale of NMGC In Q2 2025, Emera recognized a non-cash impairment charge of $75 million ($71 million after-tax, or $0.24 per common share) related to the remeasurement of the NMGC disposal group to fair value (...
AI summary In Q2 2025, Emera recognized a non-cash impairment charge of $75 million related to the pending sale of NMGC, recorded in the 'Impairment Charge' line item on the Condensed Consolidated Statements of Income. The charge was due to the remeasurement of the NMGC disposal group to fair value less costs to sell.
Effect of Foreign Currency Translation Results of foreign operations are translated at the weighted average rate of exchange, and assets and liabilities of foreign operations are translated at period end rates. For additional details on th...
AI summary The text discusses the method used for translating the results of foreign operations, using the weighted average exchange rate for results and period-end rates for assets and liabilities. It refers to the 2024 annual MD&A for further details on foreign currency translation effects.
Significant changes in the Consolidated Balance Sheets between December 31, 2024 and June 30, 2025 include: Total millions of dollars Increase (Decrease) Explanation of Increase (Decrease) Assets Derivative instruments (current and long-te...
AI summary The Consolidated Balance Sheets show significant changes between December 31, 2024, and June 30, 2025, including increases in derivative instruments and receivables, decreases in regulatory assets and goodwill, and changes in liabilities and equity due to FX translation, debt issuance, and impairment charges.
Pending Sale of NMGC On August 5, 2024, Emera entered into an agreement to sell its indirect wholly-owned subsidiary NMGC for a total enterprise value of approximately $1.3 billion USD, consisting of cash proceeds and the transfer of debt...
AI summary Emera has agreed to sell its subsidiary NMGC for approximately $1.3 billion USD. The assets and liabilities of NMGC were classified as held for sale in Q3 2024, leading to a non-cash impairment charge of $75 million recorded in Q2 2025. The transaction is expected to close in early 2026, with depreciation continuing to be reflected in customer rates.
Significant changes in the Condensed Consolidated Statements of Cash Flows between the six months ended June 30, 2025 and 2024 include: millions of dollars 2025 2024 Change Cash, cash equivalents, restricted cash, and cash associated with...
AI summary The condensed consolidated statements of cash flows show significant changes between the six months ended June 30, 2025 and 2024. Operating activities decreased by $394 million, investing activities decreased by $1,257 million, and financing activities increased by $1,875 million, reflecting substantial shifts in cash flow dynamics.
Derivative Assets and Liabilities Recognized on the Balance Sheet As at June 30 December 31 millions of dollars 2025 2024 Regulatory Deferral: Derivative instrument assets (1) $ 31 $ 45 Derivative instrument liabilities (2) (34) (40) Regul...
AI summary The text presents a table showing the derivative assets and liabilities recognized on the balance sheet as of June 30, 2025, and December 31, 2024. It includes entries under Regulatory Deferral, HFT Derivatives, and Other Derivatives, with figures in millions of dollars.
CRITICAL ACCOUNTING ESTIMATES The preparation of unaudited condensed consolidated interim financial statements in accordance with USGAAP requires management to make estimates and assumptions. These may affect the reported amounts of assets...
AI summary The document discusses critical accounting estimates used in the preparation of unaudited condensed consolidated interim financial statements under USGAAP. Key areas include rate-regulated assets, pension benefits, unbilled revenue, asset retirement obligations, and impairment assessments. In Q2 2025, a $75 million CAD non-cash impairment charge was recognized related to the pending sale of NMGC.
Emera Incorporated Condensed Consolidated Statements of Comprehensive Income (Unaudited) Three months ended Six months ended For the June 30 June 30 millions of dollars 2025 2024 2025 2024 Net income $ 154 $ 147 $ 755 $ 372 Other comprehen...
AI summary The condensed consolidated statements of comprehensive income for Emera Incorporated show net income of $154 million for the three months ended June 30, 2025, and $755 million for the six months ended June 30, 2025. Other comprehensive income (loss) includes foreign currency translation adjustments and unrealized gains and losses on various financial instruments.
Emera Incorporated Notes to the Condensed Consolidated Interim Financial Statements (Unaudited) As at June 30, 2025 and 2024
AI summary The document provides notes to the condensed consolidated interim financial statements of Emera Incorporated as of June 30, 2025, and 2024. It includes accounting policies, standards, and other financial-related information relevant to the company's financial position.
Basis of Presentation These unaudited condensed consolidated interim financial statements are prepared and presented in accordance with United States Generally Accepted Accounting Principles ("USGAAP"). The significant accounting policies...
AI summary The Basis of Presentation section explains that the unaudited condensed consolidated interim financial statements are prepared in accordance with USGAAP and include necessary adjustments to fairly represent Emera's financial position. The financial results for the interim period may not reflect results for other periods or the full year.
Use of Management Estimates The preparation of unaudited condensed consolidated interim financial statements in accordance with USGAAP requires management to make estimates and assumptions. These may affect the reported amounts of assets a...
AI summary The document discusses the use of management estimates in the preparation of unaudited condensed consolidated interim financial statements under USGAAP. Key areas include rate-regulated assets, pension benefits, unbilled revenue, and impairment charges. A significant impairment charge of $75 million CAD was recognized in Q2 2025 related to the pending sale of NMGC.
Sale of LIL Equity Interest On June 4, 2024, Emera completed the sale of its 31.1 per cent indirect minority equity interest in the LIL for a total transaction value of $1.2 billion, including cash proceeds of $957 million and $235 million...
AI summary Emera completed the sale of its 31.1% indirect minority equity interest in LIL for $1.2 billion in June 2024, including $957 million in cash and $235 million for assuming Emera's capital investment obligation. A $182 million gain was recognized in Q2 2024, with $30 million in escrow pending agreement finalization.
Remaining Performance Obligations: Remaining performance obligations primarily represent gas transportation contracts, lighting contracts, and long-term steam supply arrangements with fixed contract terms. As of June 30, 2025, the aggregat...
AI summary Remaining performance obligations include gas transportation, lighting, and long-term steam supply contracts. As of June 30, 2025, the total was $458 million, with $124 million tied to a 2040 gas transportation contract. Revenue recognition is expected through 2045, excluding short-term and variable contracts.
As at June 30 December 31 millions of dollars 2025 (1) 2024 Regulatory assets Deferred income tax regulatory assets $ 1,274 $ 1,227 TEC capital cost recovery for early retired assets 710 737 Storm cost recovery clauses 447 613 Pension and...
AI summary The text provides a table showing regulatory assets and liabilities for various entities as of June 30, 2025, and December 31, 2024. It includes items such as deferred income tax, cost recovery clauses, and environmental remediations. A note mentions that NMGC's assets and liabilities were classified as held for sale following an agreement announced by Emera on August 5, 2024.
7. INVESTMENTS SUBJECT TO SIGNIFICANT INFLUENCE AND EQUITY INCOME Carrying Value as at Equity Income (loss) for the three months ended Equity Income for the six months ended Percentage of millions of dollars 2025 June 30 December 31 2024 2...
AI summary This section discusses investments subject to significant influence and equity income, including details on carrying values and equity income for various entities such as NSPML, M&NP, and Lucelec, with notes on the equity method of accounting used for these investments.
Emera accounts for its variable interest investment in NSPML as an equity investment (note 23). NSPML's consolidated summarized balance sheet is as follows: As at June 30 December 31 millions of dollars 2025 2024 Current assets $ 31 $ 37 P...
AI summary Emera accounts for its investment in NSPML as an equity investment. NSPML's balance sheet shows total assets of $2,244 million as of June 30, 2025, with long-term debt of $1,524 million, partially guaranteed by the Government of Canada.
The components of AOCI, net of tax, are as follows: Unrealized (loss) gain on translation of self-sustaining Net change in net Gains (losses) on derivatives recognized Net change in available Net change in unrecognized pension and post for...
AI summary This text provides a detailed breakdown of the components of AOCI (Accumulated Other Comprehensive Income), net of tax, for the six months ended June 30, 2025, and June 30, 2024, including unrealized gains and losses on translation, net changes in investments, and reclassifications out of AOCI. It also includes information on reclassifications related to interest rate hedges and pension and post-retirement benefits.
13. DERIVATIVE INSTRUMENTS The Company enters into futures, forwards, swaps and option contracts as part of its risk management strategy to limit exposure to: - commodity price fluctuations related to the purchase and sale of commodities i...
AI summary The Company uses various derivative instruments as part of its risk management strategy to mitigate exposure to commodity price fluctuations, FX fluctuations, interest rate fluctuations, and share price fluctuations. Derivatives are accounted for under different approaches, including NPNS exemption, hedge accounting, regulatory accounting, and HFT treatment.
Derivative assets and liabilities relating to the foregoing categories consisted of the following: Derivative Assets Derivative Liabilities As at June 30 December 31 June 30 December 31 millions of dollars 2025 2024 2025 2024 Regulatory de...
AI summary The text provides a detailed breakdown of derivative assets and liabilities as of June 30, 2025, and December 31, 2024, including regulatory deferral, HFT derivatives, and other derivatives. It also discusses the impact of master netting agreements and the classification of assets held for sale following the announced sale of NMGC.
Cash Flow Hedges On May 26, 2021, a treasury lock was settled for a gain of $19 million that is being amortized through interest expense over 10 years as the underlying hedged item settles. As of June 30, 2025, the unrealized gain in AOCI...
AI summary The text discusses the settlement of a treasury lock in 2021, resulting in a gain of $19 million amortized over 10 years. As of June 30, 2025, the unrealized gain in AOCI was $11 million after-tax, with $1 million reclassified into interest expense during the six months ended June 30, 2025. The company expects $2 million of unrealized gains in AOCI to be reclassified into net income within the next twelve months.
The Company has recognized the following realized and unrealized gains (losses) with respect to other derivatives: millions of dollars FX forwards Equity derivatives FX forwards Equity derivatives For the three months ended June 30 2025 20...
AI summary The Company has recognized realized and unrealized gains and losses related to other derivatives for the three and six months ended June 30, 2025, with figures compared to 2024. The data includes unrealized gains and losses in OM&G and other income, as well as realized losses.
2026-2027 GRA OP-01 Attachment 4 Page 27 of 37 REDACTED (CONFIDENTIAL INFORMATION REMOVED) The Company assesses the potential for credit losses on a regular basis and, where appropriate, maintains provisions. With respect to counterparties...
AI summary The Company regularly assesses credit risk, monitors counterparties, and implements procedures to manage credit exposure. It manages commodity price, FX, and interest rate risks through transactions with counterparties and uses commodity master arrangements to mitigate credit risk. As of June 30, 2025, the Company had $206 million in past due financial assets, with an allowance for credit losses of $12 million.
14. FV MEASUREMENTS The Company is required to determine the FV of all derivatives except those which qualify for the NPNS exemption (see note 13) and uses a market approach to do so. The three levels of the FV hierarchy are defined as fol...
AI summary The Company determines the fair value (FV) of derivatives using a market approach, following a three-level hierarchy. Level 1 uses quoted prices for identical assets and liabilities, Level 2 uses similar prices with adjustments, and Level 3 relies on unobservable or internally developed inputs when necessary.
15. RELATED PARTY TRANSACTIONS In the ordinary course of business, Emera provides energy and other services and enters into transactions with its subsidiaries, associates and other related companies on terms similar to those offered to non...
AI summary Emera engages in intercompany transactions with subsidiaries and related parties, including energy and service agreements. Key transactions include Maritime Link assessments, natural gas transportation capacity purchases, and asset sales. These transactions are reported in financial statements and are eliminated on consolidation, with exceptions for net profit between regulated and non-regulated entities.
Emera's net periodic benefit cost included the following: Three months ended Six months ended For the June 30 June 30 millions of dollars 2025 2024 2025 2024 DB pension plans Service cost $ 9 $ 9 $ 18 $ 17 Non-service cost: Interest cost 2...
AI summary Emera's net periodic benefit cost for DB and non-pension benefit plans is detailed, showing changes in service costs, interest costs, and amortization of actuarial losses and regulatory assets between 2024 and 2025. Contributions to DB and DC plans are also outlined for the periods ending June 30, 2025.
Emera holds a variable interest in NSPML, a VIE for which it was determined that Emera is not the primary beneficiary since it does not have controlling financial interest of NSPML. When the critical milestones were achieved, Newfoundland...
AI summary Emera holds a variable interest in NSPML but is not the primary beneficiary, while ECI is the primary beneficiary of the SIF and must consolidate it. The SIF is established to cover risks related to damage and loss to energy systems, and its assets are recorded as 'Other long-term assets', 'Restricted cash', and 'Regulatory liabilities'.
2. Quarterly test year figures are based on an allocation of the annual test year amounts as these amounts are not profiled quarterly. As at June 30 millions of Canadian dollars 2025(1) Unregulated Retained Earnings Unregulated retained ea...
AI summary This text provides quarterly test year figures for unregulated retained earnings, property, plant and equipment, other assets, deferred income taxes, and related parties for June 30, 2025. The figures are based on an allocation of annual test year amounts due to the lack of quarterly profiling. Certain adjustments are forecast due to a cybersecurity incident and its response.
Peer Group Selection – Corporate Support Metrics - ◼ For the Corporate Support metrics, benchmarks from APQC (American Productivity and Quality Center) and CAPS (Center for Advanced Procurement Studies) were utilized - ◼ Peers within APQC...
AI summary The Corporate Support metrics use benchmarks from APQC and CAPS, which are non-profit organizations providing independent research. Peers are not individually identified, and aggregate results are shared for comparison. Benchmarking timelines and peer group compositions may vary.
Observations - ◼ NSPI Invoices Processed per Full Time Equivalent (FTE) is 21% below the industry group median - ◼ NSPI Invoices Processed per Full Time Equivalent decreased 7% between 2019 and 2023 (-1.8% CAGR) - ◼ NSPI Invoices Processed...
AI summary The document highlights NSPI's performance in processing invoices per FTE compared to industry benchmarks. While NSPI's invoices processed per FTE is 21% below the industry median, there has been a 7% decrease in invoices processed per FTE from 2019 to 2023, despite a 2% increase in the number of invoices processed and a 10% increase in FTEs performing the 'process accounts payable' function.
Observations - ◼ NSPI Finance & Accounting Cost as Percent of Revenue in 2024 is 0.18 percentage points below (or better than) the industry group median - ◼ NSPI Finance & Accounting Cost as Percent of Revenue decreased 0.03 percentage poi...
AI summary This section discusses NSPI's Finance & Accounting Cost as a percentage of revenue in 2024, showing it is below the industry median and has decreased slightly over the past few years. Despite a 6% nominal increase in finance costs from 2019 to 2023, regulated revenue grew by 17% during the same period.
2026-2027 GRA OP-03 Attachment 1 Page 63 of 87 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Finance & Accounting Metrics
AI summary This section of the document outlines finance and accounting metrics relevant to the 2026-2027 GRA OP-03 proceeding. It includes financial data and accounting practices that are essential for evaluating the financial health and performance of the organization.
Summary Observations ◼ NSPI's Finance & Accounting function performed very well on three of the four metrics analyzed compared to the peer median benchmarks, the exception being Invoices Processed per Full Time Employee (FTE) which is belo...
AI summary NSPI's Finance & Accounting function performed well on three of four metrics compared to peer median benchmarks, with the exception of Invoices Processed per Full Time Employee (FTE), which is below the industry group median.
5 Net of income tax recovery of $117 million recovery for the year ended December 31, 2024 (2023 – $68 million expense) 2 Net of income tax recovery of $6 million for the year ended December 31, 2024 (2023 – nil) 3 Represents (i) $206 mill...
AI summary The text provides details on various financial figures, including income tax recoveries and non-cash charges for the year ended December 31, 2024, compared to 2023. These figures relate to accounting policies and financial instruments, highlighting the company's financial performance and adjustments.
s assessed the performance and independence of Ernst & Young LLP ("EY") and the Board of Directors recommends that EY be re-appointed as auditor of the Company and serve until the next Annual Meeting. The independence of the auditors is of...
AI summary The Board of Directors recommends reappointing Ernst & Young LLP as the Company's auditor, following an assessment of their performance and independence. The Audit Committee conducts annual reviews and a comprehensive review every five years to ensure auditor independence, aligning with CPA Canada and CPAB recommendations. The lead audit partner is rotated every five years, with the current lead partner starting in 2021 and a new one to be selected in 2025.
Service fee 2024 ($) 2023 ($) Audit fees $5,689,398 $3,910,266 Audit-related fees (1) 240,080 174,410 Tax fees (2) 323,252 39,450 All Other Fees – 75,000 Total $6,252,730 $4,199,126 - (1) Audit-related fees for Emera relate to fees associa...
AI summary The table shows an increase in service fees from 2023 to 2024, with audit fees rising significantly. Audit-related fees are tied to rate-case filings and pension plan audits, indicating ongoing regulatory and financial oversight activities.
Related Party Transactions Transactions between Emera and related parties are monitored in several ways to determine that such transactions comply with applicable laws, regulatory rules and the Code. In particular: - The Audit Committee ov...
AI summary The document outlines how Emera monitors and manages related party transactions to ensure compliance with laws and regulatory rules. Oversight is provided by the Audit Committee and the NCGC, which review disclosures, conflicts of interest, and adherence to the Code. The Code also sets limits on ownership and roles for directors, officers, and employees in related entities.
ROLE OF THE AUDIT COMMITTEE The Audit Committee assists the Board in discharging its oversight responsibilities concerning the integrity of Emera's financial statements, its internal control systems, the internal audit and assurance proces...
AI summary The Audit Committee assists the Board in overseeing financial reporting, internal controls, and compliance. It reviews financial statements, manages external and internal auditors, and evaluates financial risks and controls, including investment and pension plan management.
ACTIVITIES OF THE AUDIT COMMITTEE IN 2024 The Audit Committee met five (5) times in 2024. In accordance with its mandate as set out in the Audit Committee Charter, the Audit Committee performed the following key functions in 2024: - 1. Rev...
AI summary The Audit Committee met five times in 2024 and performed various functions including reviewing accounting and disclosure issues, credit and market price risk reports, tax reports, compliance reports, and financial statements. They also evaluated the performance of the Chief Financial Officer and external auditors, and approved updates to internal audit policies and fees for EY.
Directors Are Increasing Their Share/DSU Ownership Over Time By virtue of the compensation payable in DSUs, more than 58 per cent of the annual retainer for Emera Directors will be paid in DSUs, which mirrors the value of Emera common shar...
AI summary Directors of Emera are increasing their share and DSU ownership over time, with more than 58% of their annual retainer being paid in DSUs, which are valued similarly to Emera common shares. This increase is driven by the compensation structure, with most nominees opting for DSUs instead of cash.
2026-2027 GRA OP-13 Attachment 1 Page 76 of 115 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Notice of Annual Meeting of Common Shareholders and Management Information Circular Monitor the ratio of the Company's CEOs' total compensation to...
AI summary The document outlines governance and compensation policies for a company, including monitoring CEO compensation ratios, disclosing executive pay history, risk assessments, independent compensation advisors, performance-based incentives, shareholder voting on pay, and clawback policies for misreported financial results.
BASE SALARY While the MRCC focuses on total compensation, base salary remains an important part of the overall compensation package the Company offers its executives. Base salary provides stable and predictable income that reflects the ind...
AI summary The MRCC oversees total compensation, with base salary being a crucial component that provides stable income reflecting an executive's skills, experience, and role responsibilities.
The following table shows the changes to accumulated value from January 1, 2024 to December 31, 2024 for the NEOs who participated in the Pension Plan on a defined contribution basis. Name Accumulated value at start of year ($) Compensator...
AI summary The table outlines the changes in accumulated value for Named Executive Officers (NEOs) in the Pension Plan on a defined contribution basis from January 1, 2024, to December 31, 2024, including both compensatory and non-compensatory changes.
2024 (%) 2023 (%) 2022 (%) Burn rate (number of common shares granted in a fiscal year, divided 0.18 0.18 0.15 by the weighted average total number of shares outstanding) The Board may, from time to time, without notice and without shareho...
AI summary The document presents a table showing the burn rate percentage for the years 2022, 2023, and 2024, and outlines the Board's authority to amend or modify the Employee Common Share Purchase Plan without shareholder approval, except for certain amendments that require shareholder approval.
Greg Blunden Resignation All unvested PSUs, RSUs and stock options are forfeited. Terminated for cause All unvested PSUs, RSUs and stock options are forfeited. Terminated without cause Entitled to a lump sum equal to 18 months' compensatio...
AI summary The text outlines the terms and conditions for Greg Blunden's resignation, termination for cause, and termination without cause, detailing the forfeiture and payout of unvested shares, stock options, and benefits.
N-24NSPI (ECC) RIR 1-41
42 passages
ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE AVG AGE RET 33.9 PLACEMENT BAND 1973-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1973-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVA...
AI summary The document presents a detailed experience analysis for Account 340.99, Other Production Plant - Simple Cycle, including age bands, exposures, retirements, survival ratios, and other metrics. This data is part of the 2026-2027 GRA Emrydia IR-2 Attachment 1.
NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE SUMMARY OF CURVE FITTING RESULTS - PCT SURV BALANCED AREAS PLACEMENT BAND 1973-2023 001 EXPERIENCE BAND 1973-2023 SURVIVOR RESID RANGE OF SURVIVOR RESID RANGE OF...
AI summary This document presents a summary of curve fitting results for Account 340.99 Other Production Plant - Simple Cycle, with data spanning from 1973 to 2023. The results show that none of the curve measures were fitted within the specified range of 0 to 50, indicating potential issues with the fitting methodology or data quality.
ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE AVG AGE RET 35.7 PLACEMENT BAND 1973-2023 003 EXPERIENCE ANALYSIS EXPERIENCE BAND 2014-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVA...
AI summary The text provides a detailed experience analysis for Account 340.99, Other Production Plant - Simple Cycle, including exposure data, retirement rates, survival ratios, and percentages across different age intervals from 1973 to 2023. This data is used for actuarial and financial planning purposes.
NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - COMBINED CYCLE
AI summary The document references Nova Scotia Power, Inc. and Account 340.99, which is categorized under 'Other Production Plant - Combined Cycle'. This appears to be an accounting or financial record related to a specific type of power generation equipment.
NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - COMBINED CYCLE
AI summary The document references Nova Scotia Power, Inc. and Account 340.99, which is categorized under 'Other Production Plant - Combined Cycle'. This appears to be a financial or asset-related accounting entry.
ACCOUNT 357.00 UNDERGROUND CONDUIT AVG AGE RET 0.0 005 EXPERIENCE ANALYSIS PLACEMENT BAND 1995-2023 EXPERIENCE BAND 2020-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERV...
AI summary This document presents an experience analysis for Account 357.00, which relates to underground conduit. It includes data on exposures, retirements, and survival percentages across different age intervals from 1995 to 2023. The data shows no retirements and 100% survival rates for most intervals, except for a few where data is incomplete.
ACCOUNT 358.00 UNDERGROUND CONDUCTORS AND DEVICES AVG AGE RET 21.7 PLACEMENT BAND 1995-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1998-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL R...
AI summary The document presents an experience analysis table for Account 358.00, which relates to underground conductors and devices. It includes data on average age, exposure, retirements, survival ratios, and percentages of survival across various age intervals. The data is part of a General Rate Application (GRA) for the 2026-2027 period.
ACCOUNT 359.00 ROADS, TRAILS AND BRIDGES AVG AGE RET 0.0 PLACEMENT BAND 1953-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO...
AI summary This document presents an experience analysis table for Account 359.00, which relates to roads, trails, and bridges. The table outlines exposure, retirements, and survival ratios across various age intervals, with data spanning from 1953 to 2023. The data appears to be part of a General Rate Application (GRA) for the 2026-2027 period.
ORIGINAL LIFE TABLE, CONT. AVG AGE RET 0.0 005 EXPERIENCE ANALYSIS PLACEMENT BAND 1953-2023 EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF EXPOSURES AT BEGINNING OF RETIREMENTS DURING AGE RETMT SURV PCT SURV BEGIN OF INTERVAL AGE INTERVAL INTER...
AI summary The document presents an original life table continuation, showing exposure data and retirement ratios across various age intervals. This data is likely used for actuarial or demographic analysis, possibly related to pension or insurance calculations.
ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES AVG AGE RET 29.9 PLACEMENT BAND 1965-2023 003 EXPERIENCE ANALYSIS EXPERIENCE BAND 2014-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL R...
AI summary The document presents a table analyzing the retirement and survival rates of underground conductors and devices over various age intervals, with data spanning from 2014 to 2023. It includes metrics such as average age, exposure numbers, retirements, and survival ratios.
ACCOUNT 389.10 LAND RIGHTS - GENERAL PLANT AVG AGE RET 0.0 PLACEMENT BAND 1995-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1995-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RAT...
AI summary The text presents an experience analysis table for Account 389.10 Land Rights - General Plant, showing exposure data, retirement ratios, survival ratios, and percentages from 1995 to 2023. The table includes age intervals, exposures, retirements, and survival rates, but no specific claims or arguments are discussed.
ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS AVG AGE RET 23.9 PLACEMENT BAND 1930-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1935-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RA...
AI summary This table provides a detailed experience analysis for Account 390.10, including exposure data, retirements, and survival rates over various age intervals. It outlines the aging and retirement trends for structures and improvements, with data spanning from 1935 to 2023.
ACCOUNT 397.00 COMMUNICATION EQUIPMENT PLACEMENT BAND 1933-2023 001 EXPERIENCE BAND 1945-2023 SURVIVOR CURVE RESID RANGE OF MEAS FIT SURVIVOR CURVE RESID MEAS RANGE OF FIT 28.0-S0 27.0-S0.5 26.2-S1 25.7-S1.5 2.39 0 - 33 3.07 0 - 33 4.83 0...
AI summary The text presents a table under Account 397.00 Communication Equipment, containing data on survivor curves, residuals, and range of fit for different placement and experience bands, with values ranging from 0 to 33. The table includes various categories and measurements related to equipment performance and fitting.
ACCOUNT 397.10 COMMUNICATION EQUIPMENT - SCADA EQUIPMENT PLACEMENT BAND 1979-2023 001 EXPERIENCE BAND 1989-2023 SURVIVOR CURVE RESID RANGE OF MEAS FIT SURVIVOR CURVE RESID MEAS RANGE OF FIT 26.4-S0 25.9-S0.5 25.4-S1 25.2-S1.5 4.52 6.70 9.0...
AI summary The text presents a table with data related to SCADA equipment under Account 397.10, including survivor curves, residual measurements, and range of fit for different placement and experience bands from 1979 to 2023. It includes specific values and ranges for various categories.
2026-2027 GRA Emrydia IR-2 Attachment 1 Page 348 of 348 NOVA SCOTIA POWER, INC. ACCOUNT 399.76 MINING EQUIPMENT (KELLY ROCK) SUMMARY OF CURVE FITTING RESULTS - PCT SURV BALANCED AREAS PLACEMENT BAND 1998-2003 005 EXPERIENCE BAND 2020-2023...
AI summary This document contains a summary of curve fitting results for mining equipment, specifically the Kelly Rock, under Account 399.76. It includes placement and experience bands spanning from 1998 to 2023, with survivor residency ranges and curve measurements. The data appears to be related to financial or operational analysis.
\ SEGMENT BETWEEN 85.0 AND 15.0 PERCENT SURVIVING 1 Request IR-3: 2 3 Please revise Table 1 included in the Gannett Fleming Study to include the following 4 additional information and provide the same information in a working Excel spreads...
AI summary The document requests revisions to Table 1 in the Gannett Fleming Study, specifically asking for additional columns and calculations related to book reserves, accumulated depreciation, and reserve differences. The response indicates that some requests require assumptions not originally made by Gannett Fleming.
1 Request IR-10: 2 - 3 Further to the request in IR-9, please confirm the date that NS Power began tracking actual - 4 retirements for each account and from which date simulated retirements were embedded in - 5 the retirement data. 6 7 Res...
AI summary The document responds to a request regarding when NS Power began tracking actual retirements for production plant data, noting that the start date varies by electricity generating station type.
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION Amortization is the gradual extinguishment of an amount in an account by distributing such amount over a fixed period, over the life of the asset or liability to which it applies, or over the...
AI summary The document explains the concept of amortization, emphasizing its gradual distribution over a fixed period. It outlines the factors influencing the selection of amortization periods, such as the service life of assets and industry practices. Amortization accounting is proposed for specific General Plant accounts with numerous units of property.
ACCOUNT 353 STATION EQUIPMENT REGULAR COST OF REMOVAL GROSS SALVAGE NET SALVAGE 2002 385,921 2,412 1 0 2,412- 1- 2003 700 700- 2004 64,376 29,427 46 0 29,427- 46- 2005 25,000 907 4 11,384 46 10,477 42 2006 452 38,643 0 38,643- 2007 1,675 1...
AI summary The document provides a detailed breakdown of station equipment costs, including regular costs, cost of removal, gross salvage, and net salvage values from 2002 to 2009, along with three-year and five-year moving averages.
ACCOUNT 362 STATION EQUIPMENT YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT 2000 339,131 256,145 76 114,238 34 141,907- 42- 2001 1,610,534 200,370 12 139,935 9 60,435- 4- 2002 2003 8,80...
AI summary The document presents a table detailing the retirement of station equipment from 2000 to 2009, including regular retirements, costs of removal, gross salvage amounts, and net salvage amounts. It also includes three-year moving averages for the years 1993–1995 through 1997–1999.
ACCOUNT 310.99 STEAM PRODUCTION PLANT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) 1982 1983 1984 1985 1986 1991 1992 1995 1997 1998 1999 2000 2001 2002 2...
AI summary This chunk presents a detailed table of financial data related to the Steam Production Plant under Account 310.99. The table includes original costs, accrued values, calculated reserves, annual accruals, and remaining life for various years, highlighting financial tracking and depreciation over time.
ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) 1987 1988 1989 1990 1992 1996 1997 1999 2000 2001 2002 2003 2004 20...
AI summary This document presents a detailed table of financial data for Account 330.99, which relates to the hydraulic production plant. It includes information on original costs, accrued amounts, calculated allocations, book reserves, and annual accruals over various years.
ACCOUNT 340.99 OTHER PRODUCTION PLANT YEAR (1) ORIGINAL COST (2) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE (3) (4) (5) ACCRUALS REM. LIFE (6) ANNUAL ACCRUAL (7) TUFTS COVE CT UNIT 4 INTERIM SURVIVOR CURVE IOWA 90-S0.5 PROBABLE RETIR...
AI summary The text provides a detailed table of financial data for different production plant assets, including original costs, accrued reserves, remaining life, and annual accruals. The table includes entries for Tufts Cove CT Units 4 and 5, a wind turbine, and a composite summary, highlighting depreciation and reserve calculations for these assets.
ACCOUNT 350.1 LAND RIGHTS - EASEMENTS YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 80-SQUARE NET SALVAGE PERCENT 0
AI summary The document presents a table related to land rights and easements under Account 350.1. The table includes columns for year, original cost, accrued amounts, calculated allocation, reserve, accruals, remaining life, and annual accrual. However, the content is sparse, with only the heading 'SURVIVOR CURVE 80-SQUARE NET SALVAGE PERCENT 0' provided in the first row.
ACCOUNT 353 STATION EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 42-R2.5 NET SALVAGE PERCENT5 2006 2007 2008 4,906,296.00 4,...
AI summary The document presents financial data for Account 353 Station Equipment, including original costs, accrued amounts, reserves, and annual accruals over multiple years. It also includes calculated allocations and remaining life percentages, reflecting depreciation and asset management considerations.
ACCOUNT 357 UNDERGROUND CONDUIT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 65-S3 NET SALVAGE PERCENT 0 1995 17,397.00 4,163 5,335 12...
AI summary This section presents a table detailing the financial data for Account 357 Underground Conduit, including original costs, accrued amounts, calculated reserves, and annual accruals from 1995 to 2001, along with a composite remaining life and annual accrual rate.
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 40-R4 NET SALVAGE PERCENT 0 1995 67,310.00...
AI summary This document presents a table detailing the original cost, accrued amounts, reserve, calculated allocations, remaining life, and annual accruals for underground conductors and devices from 1995 to 2004. It also references a 2010 depreciation study and an attachment from a 2026-2027 GRA Emrydia IR-16 report.
ACCOUNT 359 ROADS, TRAILS AND BRIDGES YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7)
AI summary The text presents a table related to Account 359, which covers roads, trails, and bridges. It includes columns for year, original cost, accrued amounts, calculated allocation, reserve, accruals, remaining life, and annual accruals. However, no data is provided in the table rows, making it difficult to determine the specific details being discussed.
ACCOUNT 360.1 LAND RIGHTS - EASEMENTS, SURVEYS AND CLEARING YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 60-SQUARE NET SALVAGE PERCENT 0 19...
AI summary This document presents a detailed table of land rights related to easements, surveys, and clearing, including original costs, accrued values, calculated reserves, and annual accruals from 1992 to 2009. It also includes a composite remaining life and annual accrual rate of 45.0% and 1.56%, respectively.
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) 1953 1956 1957 1958 1959 1960 1961 1962 1963 1964 1966 1967 1968 1969...
AI summary Account 361 Structures and Improvements presents a detailed table outlining the original cost, accrued amounts, calculated allocations, book future reserves, accruals, remaining life, and annual accruals for various years from 1953 to 1994. This data is used for tracking the financial and structural development of infrastructure over time.
ACCOUNT 362.2 REMOTE MONITORING EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 14-R2.5 NET SALVAGE PERCENT 0 2003 309,013.00 1...
AI summary This section of the document details the financial information related to Account 362.2, which involves Remote Monitoring Equipment. It includes data on original cost, accrued amounts, calculated reserves, and annual accruals for the year 2003, along with a survivor curve and composite remaining life and annual accrual rate.
ACCOUNT 362.3 MISCELLANEOUS EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 14-R2.5 NET SALVAGE PERCENT 0 1995 514.24 429 223 2...
AI summary The document presents a table detailing the financial information for Account 362.3 Miscellaneous Equipment, including original costs, accrued amounts, reserves, and annual accruals for various years, along with remaining life and calculated allocation rates.
ACCOUNT 364 POLES, TOWERS AND FIXTURES YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7)
AI summary This section of the document outlines Account 364, which pertains to poles, towers, and fixtures. It includes columns for original cost, accrued amounts, calculated allocation book future book reserve, accruals, remaining life, and annual accruals. The table appears to be related to financial accounting and asset management.
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) 1990 1991 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003...
AI summary This table details the original cost, accrued expenses, reserve amounts, calculated allocations, and annual accruals for overhead conductors and devices from 1990 to 2009. It provides a breakdown of financial data over time, including remaining life and calculated future book accruals.
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 43-R3 NET SALVAGE PERCENT25
AI summary This section of the document outlines Account 367, which pertains to underground conductors and devices, including details about original costs, accrued values, calculated allocations, and reserve calculations. It also references a survivor curve and salvage percentage for Iowa 43-R3.
ACCOUNT 368 LINE TRANSFORMERS YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 30-R1 NET SALVAGE PERCENT20 2000 10,149,165.00 4,211,498 4,...
AI summary The document presents a detailed table outlining the financial aspects of line transformers under Account 368, including original costs, accrued amounts, reserves, calculated allocations, future book values, remaining life, and annual accruals for various years.
ACCOUNT 389.1 LAND RIGHTS - GENERAL PLANT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 50-SQUARE NET SALVAGE PERCENT 0 1995 1996 1997 1998...
AI summary This section of the document presents a table detailing land rights under Account 389.1, including original costs, accrued values, calculated reserves, and annual accruals for various years from 1995 to 2009. The table provides a breakdown of financial data related to land rights for a general plant.
ACCOUNT 391.1 OFFICE FURNITURE AND EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 20-SQUARE NET SALVAGE PERCENT 0 1990 1991 1992 19...
AI summary This section of the document provides a detailed table outlining the original cost, accrued amounts, calculated allocation book future book reserve, accruals, remaining life, and annual accrual for office furniture and equipment from 1990 to 2008. It also includes a composite remaining life and annual accrual rate percentage.
ACCOUNT 391.32 OFFICE FURN & EQUIP - COMPUTER SOFTWARE - FA YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) FULLY ACCRUED NET SALVAGE PERCENT 0 1995 571,886....
AI summary The document presents a detailed table of financial data for Account 391.32, which pertains to office furniture and equipment, specifically computer software. The table lists original costs, accrued amounts, and calculated reserves for various years from 1995 to 1999, along with remaining life and annual accrual rates.
ACCOUNT 397.2 REMOTE MONITORING EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 12-R2.5 NET SALVAGE PERCENT 0 2007 220,775.00 5...
AI summary This section of the document presents financial data related to Account 397.2, which pertains to remote monitoring equipment. It includes original costs, accrued values, calculated reserves, and annual accruals for the year 2007, along with a survivor curve and remaining life calculations.
ACCOUNT 398 MISCELLANEOUS EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 20-SQUARE NET SALVAGE PERCENT 0 1994 1995 1996 1997 1998 1...
AI summary The text provides a detailed table related to Account 398 Miscellaneous Equipment, including original costs, accrued values, calculated reserves, and annual accruals for various years. It also references a depreciation study and an attachment from a regulatory proceeding.
NON-CONFIDENTIAL 1 Request IR-25: 1 Request IR-27: 2 3 The following request is directed at NS Power. Using the recalculated depreciation rates 4 provided by Gannett Fleming based on the following scenarios, please recalculate the 5 Compan...
AI summary The document includes requests and responses related to depreciation calculations for NS Power. Request IR-25 and IR-27 ask for recalculations using specific depreciation methods, while NS Power responds that it does not use the requested methods and instead uses the Equal Life Group procedure with the remaining life technique.
N-27NSPI (NSEB) RIR 1-152 - Redacted (settlement agreement attached at IR-1)
26 passages
REDACTED 2026-2027 GRA NSEB IR-2 Attachment 1 Page 5 of 6 REDACTED (CONFIDENTIAL INFORMATION REMOVED) As at December 31 millions of Canadian dollars 2024 Unregulated Retained Earnings Unregulated retained earnings - December 31, 2023 $181....
AI summary The document provides a detailed breakdown of financial figures related to unregulated retained earnings, property, plant, and equipment, as well as deferred income taxes and related party transactions for the period ending December 31, 2024. Key items include unregulated retained earnings, capital projects, and adjustments related to tax and financing expenses.
Nova Scotia Power Inc. Consolidated Balance Sheets As at December 31 December 31 millions of dollars 2024 2023 Assets Current assets Cash $ - $ 78 Receivables, net (note 9) 417 430 Inventory (note 10) 295 345 Derivative instruments (notes...
AI summary The consolidated balance sheets of Nova Scotia Power Inc. for December 31, 2024, and 2023, show changes in current and non-current assets and liabilities, including regulatory assets and liabilities, derivative instruments, and equity. The balance sheets also note commitments and contingencies approved by the Board of Directors.
Nova Scotia Power Inc. Consolidated Statements of Cash Flows For the Year ended December 31 millions of dollars 2024 2023 Operating activities Net income $ 160 $ 141 Adjustments to reconcile net income to net cash provided by (used in) ope...
AI summary The document presents Nova Scotia Power Inc.'s consolidated statements of cash flows for 2024 and 2023, detailing cash inflows and outflows from operating, investing, and financing activities, along with supplemental disclosures for interest, income taxes, and non-cash activities.
Regulatory Assets and Regulatory Liabilities Regulatory assets represent prudently incurred costs that have been deferred because it is probable that they will be recovered through future rates collected from customers. Management believes...
AI summary The text discusses regulatory assets and liabilities, explaining that regulatory assets are deferred costs expected to be recovered through future rates, while regulatory liabilities are obligations to refund customers or reduce future revenues. Management's judgment on the probability of recovery or settlement determines their recognition in income.
Regulatory assets and liabilities as at December 31, excluding certain regulatory assets related to PP&E and AROs as discussed in notes 13 and 19, consisted of the following: As at December 31 December 31 millions of dollars 2024 2023 Regu...
AI summary The text provides a breakdown of regulatory assets and liabilities as of December 31, 2024, and 2023. Key items include deferred income tax regulatory assets, deferrals related to derivative instruments, and the impact of Hurricane Fiona. The Fuel Adjustment Mechanism (FAM) is also referenced, with notable changes in its regulatory asset and liability balances.
NSPI recognizes deferred income tax assets and liabilities for the future tax consequences of events that have been included in the consolidated financial statements or income tax returns, in accordance with NSPI's rate-regulated accountin...
AI summary NSPI accounts for deferred income tax assets and liabilities based on future tax consequences, following its rate-regulated accounting policy approved by the UARB. These taxes may be recovered from or returned to customers in future years, leading to the recognition of a net deferred income tax regulatory asset or liability.
Derivative assets and liabilities receiving regulatory deferral consisted of the following: Derivative Assets Derivative Liabilities As at December 31 December 31 December 31 December 31 millions of dollars 2024 2023 2024 2023 Current Comm...
AI summary The document outlines derivative assets and liabilities as of December 31, 2024, and 2023, showing changes in amounts related to commodity swaps, forwards, and foreign exchange contracts. These are classified as current or long-term based on the maturity of the underlying contracts.
12. FAIR VALUE MEASUREMENTS The Company is required to determine the fair value of all derivatives except those which qualify for the NPNS exception and uses a market approach to do so. The three levels of the fair value hierarchy are defi...
AI summary The document discusses how the Company determines the fair value of derivatives using a market approach and the three levels of the fair value hierarchy. Level 1 uses quoted prices for identical assets, Level 2 uses quoted prices for similar assets with adjustments, and Level 3 relies on internal models and unobservable inputs when necessary.
As a result of UARB approved accounting policies and depreciation rates, NSPI recognizes or defers certain costs within "PP&E" that would not otherwise be recognized or deferred in the absence of rate regulation. Cumulative differences bet...
AI summary NSPI's accounting policies and depreciation rates, approved by the UARB, lead to the recognition or deferral of certain costs within PP&E. These differences from USGAAP, including depreciation rates, AFUDC, and overhead costs, cannot be separately determined. The cumulative increase to accretion expense in accumulated depreciation was $1 million as of December 31, 2024.
The changes in benefit obligation and plan assets, and the funded status for all plans for the years ended December 31 were as follows: millions of dollars 2024 2023 Change in Projected Benefit Obligation ("PBO") and Accumulated Post Defin...
AI summary This section provides a detailed overview of the changes in benefit obligation and plan assets for the years ended December 31, 2024 and 2023. The data includes changes in projected benefit obligations, accumulated post-retirement benefit obligations, and funded status for defined benefit pension and non-pension benefit plans. The actuarial losses for defined benefit pension plans are attributed to updated salary increase assumptions, higher-than-expected indexation, and member experience.
The ABO for the defined benefit pension plans was $1,270 million as at December 31, 2024 (2023 – $1,260 million). The aggregate financial position for those plans with an ABO in excess of the plan assets for the years ended December 31 is...
AI summary The ABO for the defined benefit pension plans was reported as $1,270 million as of December 31, 2024, an increase from $1,260 million in 2023. The financial position of these plans, where ABO exceeds plan assets, is outlined for the years ended December 31.
Defined benefit pension plans millions of dollars 2024 2023 ABO $ 49 $ 51 Fair value of Plan Assets 5 5 Funded Status $ (44) $ (46) Consolidated Balance Sheets
AI summary The document presents a summary of defined benefit pension plans in millions of dollars for the years 2024 and 2023, showing the ABO, fair value of plan assets, and funded status.
The amounts recognized in the Consolidated Balance Sheets as at December 31 consisted of the following: millions of dollars 2024 2023 Defined benefit Non-pension Defined benefit Non-pension pension plans benefit plans pension plans benefit...
AI summary The text provides details on the amounts recognized in the Consolidated Balance Sheets as of December 31 for 2024 and 2023, including current and long-term liabilities, other assets, and AOCL. It also outlines changes in AOCL related to actuarial gains and losses and past service costs for defined benefit pension and non-pension benefit plans.
NSPI's net periodic benefit cost (recovery) as at December 31 included the following: millions of dollars 2024 2023 Defined benefit Non-pension Defined benefit Non-pension Service cost $ pension plans 10 $ benefit plans 1 $ pension plans 8...
AI summary NSPI's net periodic benefit cost (recovery) as of December 31 includes service cost, interest cost, expected return on plan assets, and amortization of actuarial losses. The expected return on plan assets is calculated using a five-year smoothed market-related value of plan assets, with investment gains or losses recognized over five years.
The following table shows the assumptions that have been used in accounting for defined benefit pension and other post-retirement benefit plans as at December 31 included the following: 2024 2023 Defined benefit Non-pension Defined benefit...
AI summary The text provides details on the assumptions used in accounting for defined benefit pension and other post-retirement benefit plans as of December 31 for the years 2023 and 2024. It outlines discount rates, expected long-term returns on plan assets, and compensation increase rates for different age groups.
Lessee NSPI has operating leases for office space, land, telecommunications services and rail cars. NSPI's leases have remaining lease terms of 1 year to 61 years, some of which include options to extend the leases for up to 51 years. Thes...
AI summary NSPI has various operating leases with terms ranging from 1 to 61 years, some of which include options to extend for up to 51 years. These extensions are included in the lease term if it is reasonably certain they will be exercised.
As at December 31 December 31 millions of dollars Classification 2024 2023 Right-of-use asset Other long-term assets $ 20 $ 21 Lease liabilities: Current Other current liabilities - 1 Long-term Other long-term liabilities 21 21 Total lease...
AI summary The document presents a comparison of lease-related financial figures for NSPI as of December 31, 2024, and December 31, 2023, including right-of-use assets and lease liabilities. It also notes a decrease in lease expense from 2023 to 2024, with a significant portion attributed to variable costs for power generation facility finance leases.
The net investment in heat pump and other equipment leases consist of the following: As at December 31 December 31 millions of dollars 2024 2023 Minimum lease payments to be received $ 39 $ 53 Less: Unearned finance lease income 7 12 Net i...
AI summary The text outlines the net investment in heat pump and other equipment leases as of December 31, 2024, and December 31, 2023, detailing minimum lease payments, unearned finance lease income, and the recognition of unearned income over the lease term. Customers may purchase the leased equipment at the end of the lease for a nominal fee.
A. Commitments As at December 31, 2024, contractual commitments (excluding pensions and other post-retirement obligations, long-term debt, interest payment obligations, long-term payables and ARO) for each of the next five years and in agg...
AI summary The document outlines contractual commitments as of December 31, 2024, excluding certain long-term obligations, and provides a breakdown of these commitments for each of the next five years and in aggregate thereafter.
Transactions between the Company and its related parties reported in the Consolidated Statements of Income and Consolidated Balance Sheets are as follows: For the Year ended millions of dollars December 31 Nature of Service Presentation 20...
AI summary The document details transactions between the Company and related parties, including sales and purchases of services and energy, as well as the issuance of common shares to Emera. Notable figures include a significant decrease in shares issued in 2024 compared to 2023.
The Company has the following categories on the Consolidated Balance Sheets related to derivatives receiving regulatory deferral: As at December 31 December 31 millions of dollars 2024 2023 Derivative instrument assets (current and other a...
AI summary The Company's Consolidated Balance Sheets show changes in derivative instrument and regulatory assets and liabilities as of December 31, 2024, and December 31, 2023. The net asset (liability) is reported as $2 million and -$0 million, respectively. The regulatory impact recognized in net income is also highlighted.
& quot;Although the actual AA figures will be based on 12 months of actuals, there will be a BA based on the difference between the forecast sales and the actual sales and as a result of financing costs on the AA balance while it is being...
AI summary The text discusses the calculation of actual AA figures based on 12 months of actual sales, as well as the BA based on forecast versus actual sales and financing costs associated with the AA balance.
(a) Please provide the actual Bad debt expense and Write-offs of accounts receivable for 2019 to 2024 inclusive, as well as the estimated amounts 2025 to 2027 inclusive. (b) If available, please provide these amounts by customer class. Res...
AI summary The request asks for bad debt expense and write-offs of accounts receivable from 2019 to 2027, including customer class breakdowns. NS Power responds that net bad debt expense includes write-offs, commissions, and recoveries, and refers to GT IR-50 for further details.
(b) Please confirm, or explain otherwise, that the proposed reserve imbalance to be recovered over five years is $26,114,146, as shown below: 391.10 Furniture and Equipment (919,412) 391.31 Computer Equipment - Hardware 416,440 391.32 Comp...
AI summary The document requests confirmation of a proposed reserve imbalance amount of $26,114,146 to be recovered over five years and asks about the benefits to ratepayers from using amortization accounting compared to annual incremental depreciation expenses.
2026-2027 GRA NSEB IR-84 Attachment 1 has been filed electronically. 1 Under group depreciation accounting used by most utilities, an item continues to be 23 these general plant asset groups would require a change to the Company's accounti...
AI summary The document discusses a request (IR-84) related to group depreciation accounting, asking for explanations on how specific financial figures (original cost, book reserve, calculated accrued, future accruals) were determined as of December 31, 2023, and their reconciliation with 2024 actual amounts. It also requests an example using Lingan 2.
9 Rate Base ($ million) 2023 Part VI.1 Tax Adjustment (M12248) 2023 Corrected Net Utility Fixed Assets 4,719.9 4,719.9 Deferred Charges & Credits 404.9 404.9 Long term receivable 82.2 82.2 Allowance for materials and supplies 345.2 345.2 A...
AI summary The text presents a table showing the rate base and related adjustments for 2023 and 2024, including corrections and changes in various line items such as Net Utility Fixed Assets, Deferred Charges & Credits, and Allowance for Working Capital. The Part VI.1 Adjustment (M12248) is referenced as a matter number.
N-31NSPI (ECC) IR 1 to 41 - REFILED
58 passages
ACCOUNT 310.99 STEAM PRODUCTION PLANT AVG AGE RET 23.6 PLACEMENT BAND 1957-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO S...
AI summary The document provides a detailed experience analysis table for the Steam Production Plant under Account 310.99, showing exposure, retirements, survival ratios, and other metrics across various age intervals. This data is likely used for actuarial or risk assessment purposes.
NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE SUMMARY OF CURVE FITTING RESULTS - PCT SURV BALANCED AREAS PLACEMENT BAND 1973-2023 001 EXPERIENCE BAND 1973-2023 SURVIVOR RESID RANGE OF SURVIVOR RESID RANGE OF...
AI summary The document presents a summary of curve fitting results for Account 340.99, Other Production Plant - Simple Cycle, from 1973 to 2023. It lists various placement and experience bands along with survivor residency ranges and indicates that none of the curves were fitted within the specified ranges.
NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE
AI summary The document references Nova Scotia Power, Inc. and Account 340.99, which is categorized under 'Other Production Plant - Simple Cycle'.
ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE AVG AGE RET 35.7 PLACEMENT BAND 1973-2023 003 EXPERIENCE ANALYSIS EXPERIENCE BAND 2014-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVA...
AI summary This document presents an experience analysis table for Account 340.99, Other Production Plant - Simple Cycle, detailing exposure, retirements, survival ratios, and other metrics across various age intervals from 0.0 to 38.5. The data reflects retirements and survival rates over time, with notable variations in retirement and survival ratios across different age bands.
NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE
AI summary The document references Nova Scotia Power, Inc. and Account 340.99, which is categorized under 'Other Production Plant - Simple Cycle'. This appears to be an accounting classification related to power generation assets.
NOVA SCOTIA POWER, INC. ACCOUNT 340.99 OTHER PRODUCTION PLANT - COMBINED CYCLE
AI summary The document references Nova Scotia Power, Inc. and Account 340.99, which is categorized as 'Other Production Plant - Combined Cycle'. This appears to be a financial or asset accounting entry related to power generation infrastructure.
ACCOUNT 357.00 UNDERGROUND CONDUIT AVG AGE RET 0.0 005 EXPERIENCE ANALYSIS PLACEMENT BAND 1995-2023 EXPERIENCE BAND 2020-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERV...
AI summary The text presents a table detailing the experience analysis for underground conduit, including exposure data and survival percentages across various age intervals. The table includes data points such as average age, exposures, retirements, and survival ratios, with the total number of exposures listed as 6,831,734.
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS AVG AGE RET 30.3 PLACEMENT BAND 1937-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1942-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RA...
AI summary This table provides experience analysis data for Account 361.00 Structures and Improvements, detailing retirement rates, survival ratios, and exposure over time intervals from 1942 to 2023. It includes metrics such as average age, retirements, and survival percentages.
INPUT CONTROL TOTALS THROUGH 2023 TRAN T O T A L I N P U T D A T A CODE AGED UNAGED TOTAL 0 144,456.60- 0.00 144,456.60- TOTAL DATA 144,456.60- 0.00 144,456.60- 8 8,554,638.21 0.00 8,554,638.21 TOTAL DATA LESS CD 8 8,699,094.81- 0.00 8,699...
AI summary The document contains input control totals and experience analysis data related to underground conduit, including exposure and retirement statistics across various age intervals. The data reflects exposure levels, retirements, survival ratios, and percentages for different age bands from 0.0 to 38.5 years.
ACCOUNT 369.00 SERVICES AVG AGE RET 37.8 PLACEMENT BAND 1949-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV RATIO PCT...
AI summary This document presents an experience analysis table for Account 369.00 Services, detailing retirement and survival rates across different age intervals. The table shows exposure numbers, retirements, retirement ratios, survival ratios, and percentages of survival for various age groups from 0.0 to 38.5.
INPUT CONTROL TOTALS THROUGH 2023 TRAN CODE AGED T O T A L I N P U T D A T A UNAGED TOTAL 0 56,255,878.04- 0.00 56,255,878.04- TOTAL DATA 56,255,878.04- 0.00 56,255,878.04- 8 19,072,849.68 0.00 19,072,849.68 TOTAL DATA LESS CD 8 75,328,727...
AI summary The text presents input control totals through 2023, including financial data and aging information for street lighting and signal systems. It includes tables with exposure data, retirements, and survival rates for different age intervals. The document is part of a Generation Resource Assessment (GRA) related to Emrydia and includes page numbers and totals.
ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS PLACEMENT BAND 1961-2023 003 EXPERIENCE BAND 2014-2023 SURVIVOR CURVE RESID MEAS RANGE OF FIT SURVIVOR CURVE RESID MEAS RANGE OF FIT 60.2-S0 54.6-S0.5 50.3-S1 47.3-S1.5 45.0-S2 43.5-S2.5 42.2-S3 5...
AI summary The text presents data from Account 390.10 Structures and Improvements, including survivor curves, residual measurements, and range of fit for different placement and experience bands. The data shows varying levels of fit and residual measurements across different categories and time periods.
ACCOUNT 392.00 TRANSPORTATION EQUIPMENT AVG AGE RET 12.7 PLACEMENT BAND 1979-2023 003 EXPERIENCE ANALYSIS EXPERIENCE BAND 2004-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE...
AI summary The document presents a table detailing the experience analysis of transportation equipment, including exposure at different age intervals, retirements, and survival rates. This data is relevant for assessing the aging and replacement needs of transportation assets.
ACCOUNT 397.00 COMMUNICATION EQUIPMENT AVG AGE RET 24.4 PLACEMENT BAND 1980-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO...
AI summary The document presents a detailed analysis of the experience band for communication equipment, including exposure, retirements, survival ratios, and percentage survival across various age intervals from 0.0 to 38.5 years. The data shows a decline in survival rates as the equipment ages, with higher retirements and lower survival percentages observed in older age intervals.
2026-2027 General Rate Application (M12451) NSPI Responses to EMRYDIA Information Requests 1 Request IR-3: 2 3 Please revise Table 1 included in the Gannett Fleming Study to include the following 4 additional information and provide the sa...
AI summary The document outlines NSPI's responses to EMRYDIA's information requests regarding the 2026-2027 General Rate Application. NSPI agrees to revise Table 1 in the Gannett Fleming Study but declines to provide certain calculations due to the need for assumptions that may differ from the Board's consultant.
ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) AVON INTERIM SURVIVOR CURVE IOWA 100-L0.5 PROBABLE RETIREMENT YEA...
AI summary The text presents a detailed table of financial data for the Hydraulic Production Plant under Account 330.99, including original costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals for various years from 1930 to 1957. This data is part of a regulatory proceeding in Nova Scotia.
ACCOUNT 340.99 OTHER PRODUCTION PLANT - COMBINED CYCLE YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) 2003 2007 2010 2013 2014 2015 2016 2017 2018 2019 20...
AI summary This table provides a detailed breakdown of costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals for Account 340.99 Other Production Plant - Combined Cycle over various years, highlighting financial data related to this asset category.
ACCOUNT 353.00 STATION EQUIPMENT YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 45-R2.5 NET SALVAGE PERCENT20 1967 25,823.80 26,402 28...
AI summary The document presents a detailed table of financial data for Account 353.00 Station Equipment, including original costs, calculated accrued values, allocation book reserves, future book accruals, remaining life, and annual accruals across multiple years from 1967 to 2008. This appears to be an accounting and financial reporting record related to equipment depreciation and asset management.
ACCOUNT 355.00 POLES AND FIXTURES YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 45-R1.5 NET SALVAGE PERCENT60 1964 37,483.12 48,245 4...
AI summary This document presents a detailed table of financial data for Account 355.00, which relates to poles and fixtures, spanning from 1964 to 2005. It includes original costs, calculated accrued amounts, allocated book reserves, future book accruals, remaining life, and annual accruals for each year.
ACCOUNT 360.10 LAND RIGHTS - EASEMENTS YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 65-R5 NET SALVAGE PERCENT 0 1952 1,306,789.32 1,...
AI summary The text presents a table detailing the financial aspects of land rights and easements, including original costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals for various years from 1952 to 1993.
ACCOUNT 362.00 STATION EQUIPMENT YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 55-R1.5 NET SALVAGE PERCENT5 1948 24,098.72 20,763 25,...
AI summary The text presents a detailed table of financial data for Account 362.00 Station Equipment, including original costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals from 1948 to 1991. It reflects historical financial information for station equipment over several decades.
ACCOUNT 363.20 ENERGY STORAGE EQUIPMENT - DISTRIBUTED SOLAR YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 25-S3 NET SALVAGE PERCENT 0...
AI summary The document presents a detailed breakdown of energy storage equipment costs and accruals for different years and models, including original costs, calculated accrued amounts, book reserves, future accruals, remaining life, and annual accrual rates for various survivor curves and net salvage percentages.
ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 42-R2 NET SALVAGE PERCENT30 1971 17,723....
AI summary The text provides a detailed table of financial data for Account 365.00, which relates to overhead conductors and devices, including original costs, calculated accrued values, allocated book reserves, future book accruals, remaining life, and annual accruals from 1971 to 2012.
ACCOUNT 366.00 UNDERGROUND CONDUIT SURVIVOR CURVE IOWA 70-S3 NET SALVAGE PERCENT 0 1968 110,427.39 77,836 95,775 14,652 20.66 709 1969 5,803.23 4,042 4,974 829 21.24 39 1970 64,993.45 44,715 55,021 9,972 21.84 457 1971 72,375.15 49,174 60,...
AI summary The text presents a table with financial data related to underground conduit costs and accruals over multiple years, including original costs, calculated accrued values, allocation book reserves, future book accruals, remaining life, and annual accruals for the Survivor Curve Iowa 70-S3.
ACCOUNT 368.00 LINE TRANSFORMERS YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 35-R1 NET SALVAGE PERCENT25 1967 4,003.08 4,379 5,004...
AI summary This document presents a detailed table of financial data related to Line Transformers under Account 368.00, including original costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals from 1967 to 2008. The data reflects the financial management and depreciation of line transformers over time.
ACCOUNT 369.00 SERVICES YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 48-S2.5 NET SALVAGE PERCENT65 1952 1,688.32 2,520 2,786 1953 3,...
AI summary The text presents a table detailing original costs, calculated accrued values, allocated book reserves, future book accruals, remaining life, and annual accruals for Account 369.00 Services over various years from 1952 to 1993. These figures appear to be related to financial accounting and asset management.
ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 42-R2.5 NET SALVAGE PERCENT10 1964 27.43 27...
AI summary This table provides a detailed breakdown of costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals for structures and improvements over various years, starting from 1964 to 2006. The data includes original costs, calculated accrued amounts, and future accruals for different years.
ACCOUNT 397.00 COMMUNICATION EQUIPMENT YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 22-R2.5 NET SALVAGE PERCENT5 1980 1,496.16 1,571...
AI summary The document provides a detailed table of financial data related to communication equipment, including original costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals from 1980 to 2020. This information is used for accounting and financial planning purposes.
ACCOUNT 397.10 COMMUNICATION EQUIPMENT - SCADA EQUIPMENT YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3) ALLOC. BOOK RESERVE (4) FUTURE BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 19-R2 NET SALVAGE PERCENT5 197...
AI summary The text presents a detailed table of financial data for Account 397.10, which relates to communication equipment, specifically SCADA equipment, over multiple years. The table includes original costs, calculated accrued values, allocated book reserves, future book accruals, remaining life, and annual accruals for various years.
- 13 For most transmission, distribution and general plant accounts, the initial recording of unaged plant - 14 activity (additions, retirements, etc.) began in 1942. All the transmission, distribution and general - 15 plant accounts were...
AI summary The document discusses the history of tracking plant accounts for transmission, distribution, and general plant by NS Power, noting that initial recording began in 1942 and that aged data was studied from 1942 to 2023. NS Power started tracking aged data in 2009 but did not use it for service life analysis.
ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1920-2009 EXPERIENCE BAND 1920-2009 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL RETIREMENTS DURING AGE RETMT INTERVAL RATIO SURV PCT SURV BEGIN OF RATIO INTERVAL 39.5 40.5 41.5...
AI summary The document presents a life table with data on exposures, retirements, survival ratios, and percentages of survival across various age intervals from 1920 to 2009. The data spans multiple age bands and provides statistical insights into survival rates and retirements over time.
ORIGINAL LIFE TABLE PLACEMENT BAND 1925-2009 EXPERIENCE BAND 1942-2009 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL RETIREMENTS DURING AGE RETMT INTERVAL RATIO SURV PCT SURV BEGIN OF RATIO INTERVAL 0.0 0.5 1.5 2.5 3.5 4....
AI summary The text presents an original life table with data on exposures, retirements, and survival rates across different age intervals. This table is likely used for actuarial or financial planning purposes, particularly in the context of depreciation studies and regulatory proceedings.
ACCOUNT 353 STATION EQUIPMENT REGULAR COST OF REMOVAL GROSS SALVAGE NET SALVAGE 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 1,587,283 246,612 536,830 471,154 502,394 115,315 356,738 363,699 323,043...
AI summary The text presents a table detailing the costs and salvage values for station equipment from 1993 to 2009, including regular costs, cost of removal, gross salvage, and net salvage. It also includes total figures and three-year moving averages.
ACCOUNT 362 STATION EQUIPMENT YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT 06-08 205,239 539,275 263 2,134 1 537,141-262- 07-09 281,252 611,778 218 2,892 1 608,886-216- FIVE-YEAR AVERA...
AI summary The document presents a table detailing station equipment retirements and salvage amounts over several years, including regular retirements, cost of removal, and net salvage amounts. This data is likely used for accounting and asset management purposes.
ACCOUNT 310.99 STEAM PRODUCTION PLANT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) 1982 1983 1984 1985 1986 1991 1992 1995 1997 1998 1999 2000 2001 2002 2...
AI summary This table provides detailed financial data for the Steam Production Plant under Account 310.99, including original costs, accrued amounts, calculated reserves, annual accruals, and remaining life for various years. The data spans from 1982 to 2009 and includes specific values for each year.
ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) ANNAPOLIS TIDAL INTERIM SURVIVOR CURVE IOWA 95-S1.5 PROBABLE RETIRE...
AI summary This document presents an account related to the Hydraulic Production Plant, including details about the Annapolis Tidal Interim Survivor Curve, with a probable retirement year of 2047 and a net salvage percentage of 26. It includes various financial and operational metrics such as original cost, accrued amounts, and annual accruals.
ACCOUNT 340.99 OTHER PRODUCTION PLANT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) TUFTS COVE CT UNIT 4 INTERIM SURVIVOR CURVE IOWA 90-S0.5 PROBABLE RETIR...
AI summary This document presents a detailed accounting table for various production plant assets, including Tufts Cove CT Units 4 and 5, and a wind turbine. It includes information on original costs, accrued amounts, calculated reserves, remaining life, and annual accruals for each asset, with data spanning multiple years.
ACCOUNT 350.1 LAND RIGHTS - EASEMENTS YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 80-SQUARE NET SALVAGE PERCENT 0
AI summary The document presents a table related to land rights and easements under Account 350.1, including columns for year, original cost, accrued amounts, calculated allocations, reserves, accruals, remaining life, and annual accruals. It references a survivor curve and net salvage percentage.
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 40-R4 NET SALVAGE PERCENT 0 1995 67,310.00...
AI summary The document provides a detailed table of financial data related to Account 358, which covers underground conductors and devices, including original costs, accrued amounts, reserves, and annual accruals from 1995 to 2004. It also references a depreciation study and an attachment from 2026-2027.
ACCOUNT 359 ROADS, TRAILS AND BRIDGES YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7)
AI summary The text presents a table titled 'ACCOUNT 359 ROADS, TRAILS AND BRIDGES' with columns for year, original cost, accrued amounts, calculated allocation, reserve, accruals, remaining life, and annual accrual. However, no data is provided in the rows, making it difficult to extract meaningful information.
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 50-R2.5 NET SALVAGE PERCENT5
AI summary The text presents a table related to Account 361 Structures and Improvements, which includes columns for year, original cost, accrued amounts, calculated allocation, book future book reserve, accruals, and remaining life. The table includes a row labeled 'SURVIVOR CURVE IOWA 50-R2.5' with a note on net salvage percent.
ACCOUNT 362.3 MISCELLANEOUS EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 14-R2.5 NET SALVAGE PERCENT 0 1995 514.24 429 223 2...
AI summary This table provides a detailed breakdown of the costs, accrued amounts, reserves, and annual accruals related to miscellaneous equipment under Account 362.3, including data from various years and a composite remaining life and annual accrual rate.
ACCOUNT 364 POLES, TOWERS AND FIXTURES YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7)
AI summary This table presents financial data related to Account 364, which covers poles, towers, and fixtures. It includes columns for original cost, accrued amounts, calculated reserves, accruals, remaining life, and annual accruals. The data appears to be part of a financial or accounting report.
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 38-R2.5 NET SALVAGE PERCENT15
AI summary The document presents a table related to Account 365, which covers overhead conductors and devices, including original cost, accrued amounts, reserve, calculated allocation, future book accruals, remaining life, and annual accruals. A specific entry mentions 'SURVIVOR CURVE IOWA 38-R2.5' with a net salvage percentage of 15%.
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 43-R3 NET SALVAGE PERCENT25
AI summary This section of the document presents a table related to Account 367, which deals with underground conductors and devices. It includes columns for original cost, accrued amounts, calculated allocation, book future book reserve, accruals, remaining life, and annual accrual. The table includes a note about a survivor curve and net salvage percentage.
ACCOUNT 368 LINE TRANSFORMERS YEAR (1) ORIGINAL COST (2) ACCRUED (3) RESERVE (4) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 30-R1 NET SALVAGE PERCENT20 2000 10,149,165.00 4,211,498 4,...
AI summary The text presents a table detailing the financial information related to line transformers, including original costs, accrued amounts, reserves, and annual accruals across multiple years. It provides data on calculated allocations, future book values, and remaining life percentages for each year from 2000 to 2009.
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 28-R2 NET SALVAGE PERCENT30 2003 2004 2005...
AI summary The text presents a table related to the depreciation and reserve calculations for street lighting and signal systems under Account 373. It includes original costs, accrued values, calculated reserves, and annual accruals for various years, along with a composite remaining life and annual accrual rate. The document is part of a depreciation study and relates to a General Rate Application (GRA) and an Inquiry Report (IR).
ACCOUNT 389.1 LAND RIGHTS - GENERAL PLANT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 50-SQUARE NET SALVAGE PERCENT 0 1995 1996 1997 1998...
AI summary The text presents a table related to land rights under Account 389.1, including original costs, accrued amounts, calculated reserves, and annual accruals for various years. It outlines financial data and reserves associated with land rights for a general plant.
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 40-R3 NET SALVAGE PERCENT5 2001 2002 2003 2004...
AI summary This section of the document presents a table with financial data related to Account 390.1 Structures and Improvements, including original costs, accrued amounts, calculated reserves, and annual accruals for various years. It also references a depreciation study and a 2026-2027 GRA Emrydia IR-16 Attachment.
ACCOUNT 391.31 OFFICE FURNITURE & EQUIP - COMPUTER HARDWARE YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 5-SQUARE NET SALVAGE PERCENT 0 200...
AI summary This section of the document outlines the depreciation study for office furniture and computer hardware from 2004 to 2009, showing original costs, accrued values, calculated reserves, and annual accruals. It also references the 2026-2027 GRA Emrydia IR-16 Attachment 1.
ACCOUNT 391.32 OFFICE FURNITURE & EQUIP - COMPUTER SOFTWARE YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE 10-SQUARE NET SALVAGE PERCENT 0 20...
AI summary This section provides a detailed breakdown of the depreciation and accruals related to office furniture and equipment, specifically computer software, over the years from 2000 to 2009. It includes original costs, accrued amounts, calculated reserves, and annual accruals, with a composite remaining life and annual accrual rate provided at the end.
ACCOUNT 391.32 OFFICE FURN & EQUIP - COMPUTER SOFTWARE - FA YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) FULLY ACCRUED NET SALVAGE PERCENT 0 1995 571,886....
AI summary The text presents a table detailing the original cost, accrued amounts, and calculated allocations for office furniture and equipment, specifically computer software, under Account 391.32. The data spans from 1995 to 1999 and includes figures for each year, with a composite remaining life and annual accrual rate listed as 0.00.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 2009 YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) FULLY ACCRUED NE...
AI summary The text presents a table detailing calculated remaining life depreciation accruals related to original costs at December 31, 2009, including original costs, accrued amounts, and calculated future book reserve values for various years. The table is part of an accounting and financial reporting process.
ACCOUNT 397.1 COMMUNICATION EQUIPMENT - SCADA EQUIPMENT YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) SURVIVOR CURVE IOWA 15-S1 NET SALVAGE PERCENT 0 1979...
AI summary The text presents a table detailing communication equipment costs, accrued values, calculated reserves, and annual accruals for various years, with data spanning from 1979 to 2009. It includes original costs, calculated future book reserves, accruals, remaining life, and annual accrual rates for SCADA equipment under Account 397.1.
ACCOUNT 399.26 ROADS, BRIDGES & TRAILS (KELLY ROCK) YEAR (1) ORIGINAL COST (2) ACCRUED (3) CALCULATED ALLOC. BOOK FUT. BOOK RESERVE (4) ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7) INTERIM SURVIVOR CURVE SQUARE PROBABLE RETIREMENT YEAR 6-...
AI summary This document provides a detailed breakdown of financial data for Account 399.26, which relates to roads, bridges, and trails at Kelly Rock. It includes original costs, accrued amounts, calculated reserves, and annual accruals for different years. The table also references a depreciation study and an attachment from a 2026-2027 GRA Emrydia IR-16 report.
- a Curve shown represents interim survivor curve. - b Special reserve variance amortization adjustment proposed. The reserve variance related to computer hardware will be amortized over a 5 year period rather than the account's remaining...
AI summary The text discusses adjustments to a special reserve variance related to computer hardware and software, proposing a 5-year amortization period instead of the account's remaining life. It also references an interim survivor curve and the reserve variance difference between theoretical and book reserves.
- d Amounts shown are for vintages outside of the amortization period for each account. These amounts should be retired with the adoption of amortization accounting. 1 Request IR-19: 9 As discussed in the response to Emrydia IR-9, statisti...
AI summary The text discusses the handling of historical retirement data and the exclusion of certain transactions from salvage value calculations. It also mentions the lack of internal management analysis on asset useful lives by NS Power, relying instead on external studies.
NON-CONFIDENTIAL 1 Request IR-25: 1 Request IR-27: 2 3 The following request is directed at NS Power. Using the recalculated depreciation rates 4 provided by Gannett Fleming based on the following scenarios, please recalculate the 5 Compan...
AI summary The document outlines a request to NS Power to recalculate depreciation expenses for 2026 and 2027 using different techniques, with responses indicating that whole-life techniques were not used and that remaining life technique calculations are available from Gannett Fleming.