Topic:"Accounting Policies" in M12661

,476 -6,912 -353 -1,915 -218 -196 -252 -391 -40 -149 -50 (36) (37) TOTAL GEN. FUNCTION 989,064 652,552 33,313 180,772 20,606 18,518 23,804 36,949 3,749 14,078 4,724 (38) (39) TRANSMISSION FUNCTION (40) Transmission - HV (not aplicable as a...

AI summary The text presents a detailed financial and operational breakdown, including various line items related to general functions, transmission functions, plant in service, working capital, and deferred charges. It includes multiple zeros and references to specific line items and pages.

EXHIBIT 3 PAGE 2 OF 5 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) BUTU (10) (11) MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (42) 1,016,2...

AI summary This exhibit presents a detailed breakdown of various financial and accounting categories, including working capital, deferred charges, and credits, with allocations across different customer and business segments. The data includes specific line items such as cash, materials and supplies, and pension-related deferred charges, with references to various factors and orders.

EXHIBIT 3 PAGE 3 OF 5 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL (7) MEDIUM (8) INDUSTRIAL LARGE (9) (10) (11) ELI 2P-RTP MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (26) D...

AI summary The document presents a detailed breakdown of various financial and accounting-related items across different customer classes and categories, including deferred charges, asset retirement obligations, and contract receivables, with allocations and factors provided for each category.

EXHIBIT 3 PAGE 5 OF 5 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL (7) MEDIUM (8) INDUSTRIAL LARGE (9) (10) (11) ELI 2P-RTP MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (27) (...

AI summary This table provides a detailed breakdown of various financial and operational categories across different customer segments and allocation factors. It includes entries related to total plant in service, working capital, and various deferred charges. The data is categorized under different customer types and allocation factors.

TRANSMISSION OPERATING EXPENSES ABOVE-THE BELOW-THE LINE RATE LINE RATE TOTAL (1) OPERERATION & MAINTENANCE CLASSES CLASSES (2) DIRECT 22,950 747 23,697 (3) NON-DIRECT 14,311 466 14,777 (4) (5) TOTAL OPER. & MAINT. 37,261 1,213 38,474 (6)...

AI summary The document presents a detailed breakdown of transmission operating expenses, including operation and maintenance costs, depreciation, taxes, interest, and retained earnings, categorized into above-the-line and below-the-line line rates. The data is presented in a table format with various line items and totals.

NOVA SCOTIA POWER INC. (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM (8) LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETERED (9) (10) (11) (12) ALLOCATION FACTOR (18)...

AI summary This table presents financial data for Nova Scotia Power Inc., including grants, depreciation, interest, taxes, and revenue from various sources. The data is categorized by different customer segments and includes references to various exhibits and filings.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION COMPANY DOMESTIC G...

AI summary This document provides an allocation of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2026. It details various expense categories, including operating and maintenance, depreciation, interest, and corporate taxes, along with their distribution across different customer classifications and industrial sectors.

FUNCTIONALIZATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (61) DEF. CHG FCR (62) DEF. CR ARO Steam 15,965 -85,653 10,741 -85,653 5,220 0 0 0 3 0 0 0 (63) DEF. CR ARO Hydro -42,561 -42,561 0 0 0 0 (64) DEF. CR ARO Wind -17,384 -17,384...

AI summary The document presents a table detailing various financial adjustments and components related to the functionalization of an average rate base, including deferred charges, asset retirement obligations, and contract receivables, with figures varying across different columns.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) (20) Working Capital & Deferred Charges/Credits: (21) CASH - FUEL 0 0 0 0 0 0 0 0 0 (22) CASH - OTHER 0 0 0 0 0 0 0 0 0 (23) MAT. & SUPPLIES - FUEL 0 0 0 0 0 0 0 0 0 (...

AI summary The document presents a classification of the average rate base, detailing various components such as working capital, deferred charges, and credits. It includes figures for different categories like fuel, other materials, and tax-related items across multiple years and scenarios.

NOVA SCOTIA POWER INC. ALLOCATION OF AVERAGE RATE BASE (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETE...

AI summary The document presents a detailed breakdown of Nova Scotia Power Inc.'s allocation of average rate base across various categories, including small, general, and large industrial segments. It includes financial data such as working capital, deferred charges, and credits, with references to specific line items and regulations.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES (29) INTEREST NET OF AFUDC 64,275 26,370 37,905 - (30) PREFERRED DIVIDENDS 0 0 0 - (31) CORPORATE TAXES 4,592 1,884 2,708...

AI summary The document presents a detailed classification of operating expenses for Nova Scotia Power Inc., including categories such as interest, preferred dividends, corporate taxes, and non-operating revenue. It provides data on total company expenses, demand expenses, energy expenses, and customer expenses for the year ending December 31, 2027.

EXHIBIT 6 PAGE 1 OF 6 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (40) OPERATING & MAINT. (Before Storm Expense) 0 0 0 0 0 0 0 0 0 0 0 D-3B (41) OPERATING & MAINT. (Storm Expense) 0...

AI summary This exhibit presents a detailed breakdown of operating and maintenance expenses, depreciation, interest, taxes, and other financial figures categorized by different segments and allocations. All values listed are zero, indicating no financial activity or allocation in these categories for the period covered.

FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) ELI 2P-RTP (10) (11) MUNICIP...

AI summary The document presents financial data for the year ending December 31, 2027, including various expense and revenue categories for different business segments. It includes depreciation, interest, taxes, and non-operating revenue, such as steam and ash sales. The data is organized by company, domestic, and various industrial and general categories.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION COMPANY DOMESTIC G...

AI summary The document presents the allocation of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, including various categories such as operating and maintenance, depreciation, interest, and corporate taxes, with different allocations across customer classes and exhibits referenced.

NOVA SCOTIA POWER INC. DEVELOPMENT OF ALLOCATION FACTORS FOR THE YEAR ENDING DECEMBER 31, 2027 (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) (7) CORPORATE SECRETARY (8) NET PLANT IN SERVICE NET OF POLES AND WIRES (9) N...

AI summary The document outlines the development of allocation factors for Nova Scotia Power Inc. for the year ending December 31, 2027. It includes various categories such as total, production, transmission, distribution, retail, and direct, with percentages and figures related to net plant in service, insurance premiums, compliance reporting, and responsibility percentages.

br>203,799 118,081 0 85,718 (40) TOTAL PLANT IN SERVICE 1,753,988 1,016,258 0 737,730 (41) (42) Working Capital & Deferred Charges/Credits: (43) CASH - FUEL 0 0 0 0 (44) CASH - OTHER 0 0 0 0 (45) MAT. & SUPPLIES - FUEL 0 0 0 0 (46) MAT. &...

AI summary The text presents a table with numerical data related to plant in service, working capital, deferred charges, and credits for a company, likely Nova Scotia Power Inc. (NSPI), with line items including fuel, materials, supplies, and other charges. The table is categorized under classifications such as Total Plant in Service, Working Capital, and Deferred Charges/Credits.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES TRANSMISSION FUNCTION (1) Transmission - HV (not aplicable as a separate item) (2) O&M - HV Before Storm Expense 0 0 0 - (...

AI summary The document presents a classification of operating expenses, including transmission, O&M, depreciation, interest, and other financial items for Nova Scotia Power Inc. It separates expenses into demand, energy, and customer categories, with detailed figures for EHV and HV combined transmission expenses.

NOVA SCOTIA POWER INC. (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (18) GRANTS IN LIEU (19) DEPRECIATION 12,100 62,443 6,043 31,182 409 2,112 2,562 13,222 403 2,080 294 1,517 501 2,5...

AI summary The document contains a table with financial data for Nova Scotia Power Inc., including grants, depreciation, interest, taxes, and revenue from various sources. It also includes total generation and transmission figures, with some entries citing external files or references.

DETAILED LISTING OF C.O.S.S. INPUT INFORMATION (160) METER DATA SERVICES 440.3 1.6% 638,831 (161) SMART METER OPERATIONS CENTER (SMOC) 1,189.1 4.2% 1,725,124 (162) METER SERVICES - FIELD 1,427.2 5.0% 2,070,655 (163) ELECTRICAL WIRING INSPE...

AI summary The document provides a detailed listing of input information for the Cost of Service Study (C.O.S.S.), including meter data services, smart meter operations, meter services, electrical wiring inspections, and regulatory affairs expenses. The table outlines various costs, percentages, and financial figures for different departments and years.

NOVA SCOTIA POWER INC. ALLOCATION OF AVERAGE RATE BASE (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETE...

AI summary The document presents a detailed breakdown of Nova Scotia Power Inc.'s allocation of average rate base across various categories, including working capital, deferred charges, and other financial items. It includes allocation factors for different customer classes and line items such as materials, supplies, and pension-related deferred charges.

NOVA SCOTIA POWER INC. ALLOCATION OF AVERAGE RATE BASE FOR THE YEAR ENDING DECEMBER 31, 2027 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL (7) (8) MEDIUM INDUSTRIAL LARGE (9)...

AI summary The document provides a detailed breakdown of various deferral charges and receivables for Nova Scotia Power Inc. for the year ending December 31, 2027, including fuel deferral, other deferral charges, asset retirement obligations, and contract receivables, categorized by different customer classes and allocation factors.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES WEIGHTS WEIGHTS WEIGHTS (5...

AI summary The document presents Nova Scotia Power Inc.'s functionalization of operating expenses for the year ending December 31, 2027, including various categories such as depreciation, grants, steam, hydro, wind, solar, and distribution expenses, with detailed breakdowns and percentages.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES (58) Depreciation: (59) TRANSMISSION 0 0 0 - (60) GENERAL PROPERTY 0 0 0 - (61) (62) INTEREST NET OF AFUDC 0 0 0 - (63) PR...

AI summary The text presents a table classifying operating expenses for a company, including depreciation, interest, taxes, and other revenue, with specific values for different categories such as transmission, general property, and O&M expenses. It does not discuss any policy, regulation, or stakeholder arguments directly.

ALLOCATION OF OPERATING EXPENSES TOTAL COMPANY DOMESTIC GENERAL SMALL GENERAL GENERAL SMALL MEDIUM LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL LARGE (11) ELI 2P-RTP MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (20) DEPRECIATION 55,951 36,022 1,90...

AI summary The document presents a detailed breakdown of operating expenses for a company, including depreciation, interest, taxes, and various revenue and adjustment items. It allocates these expenses across different customer classes and includes references to specific exhibits and orders.

FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) TOTAL (3) UNIT COST (4) TOTAL (5) (6) (7) VARIANCE CALC (71) DEFERRED CHARGES - Tax (72) DEFERRED CHARGES - Pension (73) DEFERRED CHARGES - Steam Assets 22,739 1...

AI summary The text presents a financial table with deferred charges and credits for the year ending December 31, 2027. It includes various categories such as tax, pension, steam assets, FAM deferral, and others, along with variance calculations and adjustments related to asset retirement obligations and other factors.

ALLOCATION FACTOR INFORMATION Calendar Month of System Peak 1 ANALYSIS OF AVERAGE METER INVESTMENT 3I FUNCTIONALIZATION OF OPERATING EXPENSES 4 & 4 Detail TRANSMISSION OPERATING EXPENSES 4.1 CLASSIFICATION OF OPERATING EXPENSES 5 ALLOCATIO...

AI summary The document provides an overview of allocation factor information, including the analysis of operating expenses, revenue, and proposed rates for different customer classes in Nova Scotia. It outlines various sections such as the classification and allocation of expenses, sales, generation, and demand analysis, and includes proposed rate changes for the years 2023 and 2026.

NOVA SCOTIA POWER INC. (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) (10) (11) ELI 2P-RTP MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (18)...

AI summary The document presents a financial breakdown for Nova Scotia Power Inc., including grants, depreciation, interest, taxes, and revenue from various sources. It includes figures for different categories such as domestic, general, and industrial sectors, as well as allocations and references to external files and exhibits.

DEVELOPMENT OF ALLOCATION FACTORS (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (11) METER INVESTCUST (12) % RESPONSIBILITY $70,426 100.00% $59,182 84.03% $3,758 5.34% $5,958 8.46% $34...

AI summary The text outlines the development of allocation factors for various categories, including meter investment, demand from generation plants, and demand from transmission plants. Each category is broken down into subcategories with associated costs and percentages of responsibility. The data includes references to specific allocation factors (P-6, P-7, P-8A).

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) TOTAL (3) UNIT COST (4) TOTAL (5) (6) (7) VARIANCE CALC (75) Total Plant CWIP (76) Total Plant (77) 167,921 4,745,744 167,921 4,942,669 132,936 4,787,126 202,907...

AI summary The document presents financial data for the year ending December 31, 2026, with a focus on working capital, deferred charges, and related accounts. It includes figures related to cash fuel, material and supply fuel, pension, steam assets, and other deferred charges, along with adjustments and variances.

DEVELOPMENT OF ALLOCATION FACTORS (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES ALLOCATOR (12) SHORE POWER (13) GEN.REPL./LOAD FOLL. (14) ELIADC (15) BUTU (16) REAL...

AI summary The text presents a table outlining the development of allocation factors for various categories, including production, transmission, distribution, and retail expenses. The table includes figures and percentages related to different items such as Shore Power, GEN.REPL./LOAD FOLL., ELIADC, and EXPORT SALES, indicating a detailed breakdown of costs and allocations.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) (19) (20) Working Capital & Deferred Charges/Credits: (21) CASH - FUEL 0 0 0 0 0 0 0 0 0 (22) CASH - OTHER 0 0 0 0 0 0 0 0 0 (23) MAT. & SUPPLIES - FUEL 0 0 0 0 0 0 0...

AI summary The document presents a classification of the average rate base, including working capital, deferred charges, and other financial components. It includes values for different categories such as materials and supplies, deferred charges related to financing, tax, pension, and other items, as well as a subtotal and total for the distribution function.

ALLOCATION OF AVERAGE RATE BASE (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL (7) MEDIUM (8) LARGE (9) PHP (10) (11) MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (26...

AI summary The document presents an allocation of the average rate base across different categories, including various cost and revenue components such as asset retirement obligations, cost of removal liability, and other financial items. The table shows allocations for different customer classes and categories, with some entries showing negative values indicating credits or reductions.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES WEIGHTS WEIGHTS WEIGHTS (3) TRANS. (4) DIST. (5...

AI summary The document presents a functionalization of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2026, detailing expenses across production, transmission, distribution, and retail categories, along with associated weights and percentages.

NOVA SCOTIA FUNCTIONALIZATION OF FOR THE YEAR ENDIN (IN THOUSANDS (1) (2) SHORE GEN.REPL POWER LOAD FOLL. ELIADC BUTU SPILL PRICING (3) (4) (5) (6) (6) REAL TIME REAL TIME REAL TIME PRICING (6) PRICING (7) OATT (8) TOTAL BTL (1) REGULATORY...

AI summary The document presents a functionalization report for Nova Scotia Power (NSP) with financial data categorized under various departments and expenses, including Regulatory Affairs, Finance Group, and Enterprise Services, detailing costs across multiple columns and subcategories.

FUNCTIONALIZATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (60) DEF. CHG Other 21,332 9,365 4,334 7,489 145 -2 (61) DEF. CHG FCR (62) DEF. CR ARO Steam 15,965 -85,653 10,741 -85,653 5,220 0 0 0 3 0 0 0 (63) DEF. CR ARO Hydro -42,561 -4...

AI summary The document presents a table detailing various deferred charges and credits related to the functionalization of the average rate base, including entries for different asset retirement obligations and other financial adjustments.

(36) (16) Working Capital & Deferred Charges/Credits: (17) CASH - FUEL (18) CASH - OTHER (19) MAT. & SUPPLIES - FUEL (20) MAT. & SUPPLIES - OTHER (21) DEF. CHG Financing (22) DEF. CHG Tax (23) DEF. CHG Pension (24) DEF. CHG Steam Assets (2...

AI summary The document presents a detailed breakdown of working capital and deferred charges/credits for Nova Scotia Power Inc., including categories such as cash, materials and supplies, and various deferred charges and credits related to fuel, tax, pension, and asset retirement obligations.

FUNCTIONALIZATION OF OPERATING EXPENSES (1) TOTAL EXPENSES (2) PROD. (3) TRANS. (4) DIST. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES (5) RETAIL (6) DIRECT (72) DISTRIBUTION -Meters 8,399 0 0 8,127 0 273 (73) DISTRIBUTION - Streetlight Re...

AI summary The document presents a detailed breakdown of operating expenses, including depreciation, interest, taxes, and other related costs, categorized under production, transmission, distribution, and retail. It also includes non-operating revenue and net income figures.

NOVA SCOTIA FUNCTIONALIZATION OF FOR THE YEAR ENDING (IN THOUSANDS (1) REGULATORY AFFAIRS (2) Advocacy Expense 0.1 (0) 3 3 0 1 8 55 1 70 (3) Other Expenses 0.2 (1) 12 11 0 2 32 216 4 277 (4) Subtotal 0.3 (1) 15 14 0 3 40 271 6 347 (5) (6)...

AI summary The document presents a financial breakdown of various departments and expenses related to Nova Scotia's functionalization for the year ending, including regulatory affairs, finance, enterprise services, human resources, and other expenses. It lists figures in thousands and includes subtotals for different categories.

FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) ELI 2P-RTP (10) (11) MUNICIP...

AI summary This financial table outlines various expenses and revenue items for the year ending December 31, 2027, including advocacy expenses, depreciation, interest, taxes, and non-operating revenue such as export sales and steam and ash sales. These figures are broken down across different categories and customer segments.

EXHIBIT 6 PAGE 4 OF 6 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETERED FACTOR (1) CU...

AI summary The document presents a detailed breakdown of various financial and operational figures, including operating and maintenance costs, regulatory affairs expenses, depreciation, interest, taxes, and revenue from pole services and other sources. It includes allocations across different customer classifications and categories.

(IN THOUSANDS OF DOLLARS) (1) (2) (3) (4) (5) (6) (7) (8) (9) (20) Working Capital & Deferred Charges/Credits: (21) CASH - FUEL 0 0 0 0 0 0 0 0 0 (22) CASH - OTHER (23) MAT. & SUPPLIES - FUEL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (24) MAT. &...

AI summary The table presents financial data related to working capital, deferred charges, and credits, including items such as cash, materials and supplies, and pension-related deferred charges. The data spans multiple years and includes subtotals and totals for distribution and retail functions.

EXHIBIT 3 PAGE 2 OF 5 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL (7) MEDIUM (8) LARGE (9) BUTU (10) (11) MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (2) (1) Tran...

AI summary This exhibit provides a detailed breakdown of various financial and operational categories, including transmission costs, property plant values, working capital, and deferred charges. The data is categorized by different customer types and includes allocation factors for each category.

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) ELI 2P-RTP (10) (11) MUNICIP...

AI summary This table presents financial data for the year ending December 31, 2026, including grants in lieu, depreciation, interest, preferred dividends, corporate taxes, and non-operating revenue. It outlines revenue and expenses across various categories and customer segments.

F (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES (6) PROD. WEIGHTS (7) TRANS. WEIGHTS (8) DIST. WEIGHTS (9) RETAIL WEIGHTS (1) REGULATORY AFFAIRS (2) Advocacy Expense (3) Other Expenses 1,8...

AI summary The text presents a table with expense details categorized into different groups such as Regulatory Affairs, Finance Group, and Enterprise Services. It includes various subcategories like Advocacy Expense, Internal Audit, and Procurement & Facilities, along with corresponding numerical data and percentages.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES (62) INTEREST NET OF AFUDC (63) PREFERRED DIVIDENDS 0 0 0 0 0 0 - - (64) CORPORATE TAXES 0 0 0 - (65) Non-Operating Revenu...

AI summary The text presents a classification of operating expenses, including categories such as interest, taxes, depreciation, and advocacy expenses, with specific numerical values provided for different expense types. It outlines the breakdown of costs related to transmission, corporate taxes, and other operating expenses.

NOVA SCOTIA POWER INC. (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) ELI 2P-RTP (10) (11) MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (4) O...

AI summary The document presents financial data for Nova Scotia Power Inc., detailing operating and maintenance costs, depreciation, interest, taxes, and revenue across various categories and customer segments. It includes allocations, grants, and other financial figures.

0 370 318 66 43 E-1A (34) CONTRACT RECEIVABLE 93,310 47,474 3,215 20,130 3,167 2,310 3,935 6,074 5,224 1,081 700 E-1A (35) SUB-TOTAL 313,361 159,430 10,798 67,602 10,636 7,757 13,216 20,397 17,543 3,631 2,352 (36) (37) TOTAL GEN. FUNCTION...

AI summary The document presents a financial summary with various line items and categories, including contract receivables, general function totals, transmission function details, and working capital and deferred charges. The data appears to be related to financial reporting and asset management.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRI...

AI summary The document outlines the allocation of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2026, detailing various expense categories such as advocacy, depreciation, interest, and corporate taxes, along with revenue streams like steam and ash sales and other revenue, distributed across different customer classes and allocation factors.

NOVA SCOTIA POWER INC. (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) ELI 2P-RTP (10) (11) MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (18)...

AI summary The document presents a detailed financial table for Nova Scotia Power Inc., including various financial figures such as grants, depreciation, interest, taxes, and revenue from different sources. The table categorizes data by company segments and includes notes referencing various filings and orders.

FOR THE YEAR ENDING DECEMBER 31, 2026 (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) (39) GENERALPROPERTY:NON- FUNCTIONILIZED 307,293 143,001 57,944 106,348 0 0 (40) % RESPONSIBILITY 100% 47% 19% 35% 0% 0% F - 8

AI summary The document presents a financial breakdown for the year ending December 31, 2026, detailing various categories such as total, production, transmission, distribution, retail, and direct. It includes a general property category and a percentage responsibility distribution across different segments.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (1) CUST. CLASSIFI...

AI summary This document presents the allocation of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, detailing various expense categories such as operating and maintenance, depreciation, interest, corporate taxes, and non-operating revenue across different customer classifications and sizes.

FOR THE YEAR ENDING DECEMBER 31, 2027 (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. (5) RETAIL (6) DIRECT (7) EXPENSES EXPENSES EXPENSES ALLOCATOR (7) CORPORATE SECRETARY (8) NET PLANT IN SERVICE NET OF POLES AND WIRE...

AI summary This section presents a financial summary for the year ending December 31, 2027, with detailed breakdowns of various expenses including total expenses, production expenses, transmission expenses, distribution, retail, and direct expenses. It also includes information on net plant in service and insurance premiums.

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (50) (50) (51) (52) REG. AFFAIRS - ADVOCACY EXPENSE GRANTS IN LIEU DEPRECIATION INTEREST NET 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0...

AI summary The document presents financial data related to regulatory affairs, advocacy expenses, preferred dividends, corporate taxes, and non-operating revenue for the year ending December 31, 2026. All figures are reported as zero across various categories and are associated with specific exhibit and page references.

ALLOCATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) LARGE INDUSTRIAL (9) ELI 2P-RTP (10) MUNICIPAL (11) UNMETERED (12) ALLOCATION FA...

AI summary The document presents a detailed table of operating expenses allocated across various categories and customer segments, including grants, depreciation, interest, taxes, and non-operating revenues, with specific figures for each category and allocation factors.

FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (15) (16) (17) (18) (18) (19) (20) (21) (22) (23) OPER. & MAINT RADIAL TO GENERATION TRANS DSM FCR DEFERRAL REG. AFFAIRS - ADVOCACY EXPENSE GRANTS IN LIEU DEPRECIATION INTERES...

AI summary The table presents financial data for various line items including operating and maintenance, depreciation, interest, taxes, and non-operating revenue for the year ending December 31, 2027. Values are listed in thousands of dollars with various line items and allocations noted.

NOVA SCOTIA POWER INC. CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) Working Capital & Deferred (45) Charges/Credits: (46) CASH - FUEL (47) CASH - OTHER 0 0 0 0 0 162,574 0 0 0 0 0 0 0 0 0 0 0 162,574 (48) MAT. &...

AI summary The document presents a detailed breakdown of Nova Scotia Power Inc.'s working capital and deferred charges/credits across various categories, including fuel, materials, supplies, and taxes. It includes subtotals and totals for the retail function and average rate base, providing a financial overview of the company's operations.

DEMAND CLASSIFICATION (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (9) (10) (11) ALLOCATION (32) GRANTS IN LIEU OF TAXES 317 0 0 0 0 0 0 0 0 0 317 P-9A (33) Depreciation 4,758 0 0 0 0 0 0 0 0 0 4,758 EXH 6D (3...

AI summary The document presents a detailed breakdown of demand classification, including various financial and operational categories such as grants, depreciation, interest, taxes, and profit/loss, along with their distribution across different demand classes. It also includes references to exhibits and pages for further details.

REVENUE TO EXPENSE COMPARISON (1) TOTAL DMD.RELATED (2) TOTAL ENG.RELATED (3) UNIT COST ENG.RELATED (4) TOTAL CUST.RELATED (5) TOTAL OPER. (6) TOTAL RATE (7) % REVENUE VARIANCE CALC (68) WORKING CAPITAL - MAT. & SUP. FUEL (69) WORKING CAPI...

AI summary The document presents a revenue to expense comparison, detailing various deferred charges and credits related to working capital, tax, pension, and asset retirement obligations. It includes data on fuel cost recovery, deferred charges for DSM and LED programs, and other financial items.

NOVA SCOTIA POWER INC. 2026 COST OF SERVICE STUDY ANALYSIS R E F E R E N C E G U I D E EXHIBIT COMPARISON OF REVENUE TO EXPENSE RATIOS 1 FUNCTIONALIZATION OF AVERAGE RATE BASE 2 INITIAL CLASSIFICATION OF AVERAGE RATE BASE 2A FINAL CLASSIFI...

AI summary The document provides a reference guide for the 2026 Cost of Service Study Analysis by Nova Scotia Power Inc., including exhibits related to revenue to expense ratios, rate base classifications, and allocation factors. It outlines various analyses and functionalizations for operating expenses and distribution systems.

PLANT 1,550,189 0 0 1,550,189 0 0 (35) (36) 4,480,567 2,097,475 831,618 1,550,189 0 1,285 SUB-TOTAL DIST. PLANT (37) (38) SUB-TOTAL TRANSMISSION AND DISTRIBUTION 2,381,807 831,618 1,550,189 (39) (40) DIRECT GEN. PROPERTY PLANT 86,819 0 2,9...

AI summary The text presents a detailed breakdown of various financial and asset-related categories, including plant values, working capital, deferred charges, and credits. It includes figures related to distribution, transmission, generation, and other operational components.

EXHIBIT 3 PAGE 1 OF 5 (1) TOTAL COMPANY (2) DOMESTIC GENERAL (3) SMALL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) LARGE INDUSTRIAL (9) PHP (10) MUNICIPAL (11) UNMETERED (12) ALLOCATION FACTOR (45) (56) Wor...

AI summary This exhibit presents a detailed breakdown of working capital and deferred charges/credits across various categories, including cash, materials and supplies, financing, tax, pension, and other deferred charges. It includes allocation factors for different classes of customers and is part of a regulatory proceeding.

EXHIBIT 3 PAGE 2 OF 5 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (5) (6) Working Capital & Deferred Charges/Credits: (7) CASH - FUEL (8) CASH - OTHER (9) MAT. & SUPPLIES - FUEL (10)...

AI summary This exhibit presents a detailed breakdown of working capital and deferred charges/credits, categorized by different types such as cash, materials and supplies, and various deferred charges including financing, tax, pension, and other categories. The data is split across multiple columns, including total, small, general, medium, large, and allocation.

EXHIBIT 3 PAGE 3 OF 5 (1) TOTAL COMPANY (2) DOMESTIC GENERAL (3) SMALL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) INDUSTRIAL LARGE (9) ELI 2P-RTP (10) MUNICIPAL (11) UNMETERED (12) ALLOCATION FACTOR (16) W...

AI summary This exhibit presents a table with various financial line items categorized by different customer classes and allocation factors, including working capital, deferred charges, and credits related to fuel and other categories.

EXHIBIT 3 PAGE 5 OF 5 (1) TOTAL COMPANY (2) DOMESTIC GENERAL (3) SMALL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) INDUSTRIAL LARGE (9) ELI 2P-RTP (10) MUNICIPAL (11) UNMETERED (12) ALLOCATION FACTOR (8) (1...

AI summary This table outlines various working capital components, including cash, materials and supplies, and deferred charges, categorized across different customer segments and allocation factors. It provides a detailed breakdown of financial allocations for a distribution function.

EXHIBIT 6 PAGE 1 OF 6 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (41) OPERATING & MAINT. (Storm Expense) (42) REG. AFFAIRS - ADVOCACY EXPENSE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0...

AI summary This exhibit presents a detailed breakdown of financial figures, including operating and maintenance expenses, depreciation, interest, taxes, and revenue, with allocations categorized by size and type. All values are reported as zero or negative zero, indicating no activity or allocation in the specified categories.

NOVA SCOTIA POWER INC. (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETERED (9) (10) (11) (12) ALLOCATION FACTOR (17)...

AI summary The text presents a table with various financial categories and figures related to Nova Scotia Power Inc., including depreciation, interest, taxes, and corporate adjustments, with different allocation factors and line items for various segments of the company.

REDACTED ELID Tariff Synapse IR-30 Attachment 2 Page 14 of 15 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Category Usage Data Unmetered 6,356,370 6,257,304 6,609,072 6,407,015 6,428,302 6,153,676 6,717,225 6,099,332 6,585,947 6,343,012 6,9...

AI summary The document presents a table containing unmetered usage data and ELIADC-related figures, including numerical values for various categories and years. The table includes large numbers, possibly representing energy usage or financial metrics, but lacks clear context or explanation for the data.

r>0 4,103 4,655 (23) DEF. CHG Tax 9,693 0 0 -5,152 5,152 0 4,541 5,152 (24) DEF. CHG Pension 42,525 46,107 0 0 0 0 42,525 46,107 (25) DEF. CHG Steam Assets 0 0 0 0 0 0 0 0 (26) DEF. CHG Fuel Deferral 0 3,900 0 0 0 0 0 3,900 (27) DEF. CHG O...

AI summary The document presents a detailed breakdown of various financial items, including tax, pension, steam assets, fuel deferral, and other charges and credits, along with their corresponding figures for different periods. This appears to be a financial classification or accounting report for a utility or energy-related entity.

ALLOCATION OF AVERAGE RATE BASE (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) LARGE INDUSTRIAL (9) ELI 2P-RTP (10) MUNICIPAL (11) UNMETERED (12) ALLOCATION FAC...

AI summary The document presents a table detailing the allocation of the average rate base across various categories, including working capital, deferred charges, and other financial items. It provides a breakdown of different segments such as domestic, small general, and large industrial, along with corresponding allocation factors and references to various sections.

EXHIBIT 4 - Detail A PAGE 6 OF 6 NOVA SCOTIA PO FUNCTIONALIZATION OF O FOR THE YEAR ENDING D (IN THOUSANDS O (1) REGULATORY AFFAIRS (2) Advocacy Expense (3) Other Expenses (4) Subtotal (5) (6) FINANCE GROUP (7) INTERNAL AUDIT (8) INVESTOR...

AI summary This document outlines various expense categories and financial items for a Nova Scotia utility, including regulatory affairs, finance group expenses, enterprise services, human resources, capital-related expenses, and other financial details such as depreciation, grants, and revenue streams like the green power surcharge and export sales.

FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM (8) LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETERED (...

AI summary The document presents financial data for the year ending December 31, 2027, including grants in lieu, depreciation, interest, preferred dividends, corporate taxes, non-operating revenue, export sales, steam and ash sales, other revenue, and return (profit/loss) across various categories and subcategories.

NOVA SCOTIA POWER INC. DETAILED LISTING OF C.O.S.S. INPUT INFORMATION FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (207) (276) DISTRIBUTION TOTAL (277) 99,661.9 0.000 0.0 99,662 10,095.7 89,566 89,566 0 (278) GENERAL PRO...

AI summary The document provides a detailed listing of input information for Nova Scotia Power Inc.'s Cost of Service Study (COSS) for the year ending December 31, 2027, including various financial and operational line items such as distribution, generation, transmission, and depreciation.

ALLOCATION FACTOR INFORMATION ALLOCATION FACTOR INFORMATION (144) Distribution Primary Voltage - Municipal 14,042.7 (145) (146) Demand Line Losses (147) EHV - LIR (148) HV - LIR (149) HV - Municipal (150) Distribution BP Substation LIR (15...

AI summary The text presents a table detailing allocation factor information, including distribution voltage categories, demand line losses, and loss factors for PHP - MWh and PHP - Peak kW. It includes numerical data and percentages related to cost of service study (COSS) elements.

REDACTED ELID Tariff Synapse IR-30 Attachment 4 Page 2 of 15 # iuel Co st of Se ervice Al locatio n of Fue el Expen ses am ong Rate e Classes PHP $4,115,559 $518,624 $49,232 $567,856 $572,688 $59,316 $632,004 $3,126,824 $324,555 $3,451,378...

AI summary The document presents a detailed breakdown of the cost of service study (COSS) for various rate classes, including allocations of fuel expenses and purchased power. It outlines the distribution of costs among different categories such as PHP, Municipal, and Unmetered, along with total figures and allocation factors.

Hayitboy Mahmudov - Utility Regulation Experience Utility Proceeding Work Performed Before Client Year Oral Testimony ATCO Gas 2018 Depreciation Application Review and analysis of the depreciaiton application; identify and summarize the ap...

AI summary Hayitboy Mahmudov has extensive experience in utility regulation, including depreciation application reviews, tariff application analyses, and expert testimony in various proceedings before the Alberta Utilities Commission (AUC) for clients such as the Office of the Utilities Consumer Advocate of Alberta (UCA).

Extra Large Industrial Active Demand Control (ELIADC) Tariff 2025 Annual Report (NSEB M12768) NSPI Responses to IG Information Requests 1 Request IR-6: 1 (b) As described in part (a), the annual ELIADC Tariff results are not finalized unti...

AI summary The document discusses NSPI's responses to information requests regarding the ELIADC Tariff 2025 Annual Report. It explains that the annual ELIADC Tariff results are not finalized until after the December Monthly FAM Report and NS Power's annual financial statements are released, adhering to US GAAP standards. The report also indicates that inter-year adjustments are expected due to timing differences and accrual-based accounting.

M12661 Date Filed: June 18, 2026 BW (IG) Page 27 of 28 1 NSPI; and (iii) annual reporting of actual Customer Charge administration 2 costs against the eight identified tasks? 3 (i) If Bates White does not support quarterly reporting for it...

AI summary The document discusses cost recovery mechanisms, including annual reporting of customer charge administration costs and the proposed true-up mechanism to address discrepancies identified in annual reviews. Bates White recommends annual assessment of cost recovery with quarterly reporting of metrics, and does not oppose specific reporting requirements.

- 28 (iii) 2027 ELID (ATL Rate): approximately $10.187 million non-29 fuel revenue. 1 2 (iv) 2027 ELIADC (BTL Rate): approximately $1.013 million non-fuel revenue. 3 4 (b) Provide NSPI's forecast of PHP fixed-cost recovery under ELID from...

AI summary The document discusses NSPI's forecast of PHP's fixed-cost recovery under ELID from 2028-2037, the impact of reduced PHP load on other ATL customers, and requests for updated PHP Historical 3CPs for 2024-2025, as well as adjustments for line losses in historical data.

inistering the ELID Tariff and how NSPI plans to ensure that 100% of the costs incurred above in administering the ELID Tariff are paid by PHP, including those above the Customer Charge collections. - 13 (a) Would Bates White agree that qu...

AI summary The text discusses the administration of the ELID Tariff and the responsibility of NSPI to ensure that PHP covers all costs incurred above the Customer Charge collections. It also includes questions about reporting requirements, true-up mechanisms, and evaluation processes related to Goose Harbour output and DR credit accruals.