Topic:"Accounting Policies" in M12719

As of December 31, 2025 This report includes all projects that have been removed from rate base per the conditions as established and approved in the CEJC and Accounting Policy 1520 - Rate Base, and their associated 2025 Income Statement i...

AI summary This report outlines capital items with unapproved plant in service above the $1,000,000 threshold, as established by the Board. It includes amendments related to the 'Forgone Earning Potential' column and the approval threshold change effective October 30, 2019.

This report includes retirements in excess of $1,000,000, where NS Power has not sought or received explicit Board approval for the retirement of original cost. This report is included pursuant to the Board's directive relating to M09229 d...

AI summary This report details retirements exceeding $1,000,000 for which NS Power did not obtain explicit Board approval. It was submitted in response to the Board's directive related to matter M09229 from May 5, 2020.