Topic:"Asset Retirement Obligation" in M12451

- net book value to be amortized, NS Power will complete the expense of the unrecovered cost of - meters replaced under the AMI project from 2022-2026. The net book value of these meters will - be fully recovered by 2027. - Hurricane Fiona...

AI summary The text discusses various cost recovery and amortization strategies by NS Power, including the recovery of Hurricane Fiona restoration costs, decommissioning of the Roseway Dam, retirement of the Annapolis Tidal plant, Smart Grid Nova Scotia asset disposition, and the deferral of costs related to the GRA and COSS. It also mentions the creation of a Deferred Decarbonization Asset for future decarbonization efforts.

- 7 [Figure](#page-54-1) 9-3 sets out the variances from year to year. 8 Figure 9-2 – 2026-2027 Forecast Average Deferred Charges and Credits Deferred Charges & Credits 2024 Compliance ($ Million) 2026 Average ($ Million) 2027 Average ($ M...

AI summary The text presents a table showing variances in deferred charges and credits from 2024 to 2026-2027. Key items include FAM Deferral, Pension Charges, and Asset Retirement Obligation. The total deferred charges and credits decrease significantly from 2024 to 2026-2027.

13 Figure 9-3 – 2026-2027 Variance in Forecast Average Deferred Charges and Credits Explanation 2026 vs 2024 ($ Million) 2027 vs 2026 ($ Million) Financing Charges 1.0 (1.7) Pension Charges 59.7 27.1 FAM Deferral (290.9) (0.3) Storm Rider...

AI summary The text presents a table comparing deferred charges and credits for 2026 and 2027, highlighting variances in financing charges, pension charges, FAM deferral, and other categories. It also includes details on retired assets, DDA asset, and asset retirement obligations, indicating significant financial changes between years.

9.2.5.3 Asset Retirement Obligations (ARO) - NS Power recognizes an obligation associated with the retirement of tangible, long-lived assets - that it is required to settle. NS Power accrues a liability for the fair value of its obligation...

AI summary NS Power recognizes and accrues liabilities for asset retirement obligations (ARO) related to decommissioning long-lived assets. The ARO liability is forecast to increase from $127.0 million in 2024 to $153.7 million in 2027, reducing the rate base.

9.2.5.4 Cost of Removal - The Cost of Removal regulatory account balance represents the non-ARO cost of removal reserve. - The cost of removal represents estimated funds received from customers through depreciation - rates to cover future...

AI summary The Cost of Removal regulatory account balance represents the non-ARO cost of removal reserve. It is estimated through depreciation rates to cover future forecast non-legally required costs of removing property, plant, and equipment, net of salvage. This liability is expected to increase over the test period and is projected to shift from an asset position in 2026 to a liability position in 2027.

9.2.5.6 Retired Assets The retired assets average balance increases in 2026 due to the forecast addition at the end of 2025 of $4.8 million related to the unrecovered decommissioning costs associated with the Roseway Hydro System, with a f...

AI summary The retired assets balance increases in 2026 due to the addition of $4.8 million from Roseway Hydro System decommissioning costs and $1.7 million from retired Smart Grid Nova Scotia assets, with a five-year amortization. An additional $25.8 million from Annapolis Tidal asset retirement in 2027 is projected, with a 10-year amortization, partially offset by $3.9 million in amortization.

2026-2027 GRA Direct Evidence Appendix 1A Page 2 of 7 REDACTED (CONFIDENTIAL INFORMATION REMOVED) OP-01 NS Power / Emera Regulated Annual Reports Attachment 1 – NS Power 2024 Q3 MD&A Attachment 2 – NS Power 2024 Financial Statements Attach...

AI summary This document outlines various attachments related to financial and operational data for NS Power and Emera, including rate base details, depreciation rates, pension expenses, and fuel forecasts. Many of the attachments are partially confidential or fully confidential.

8. Annapolis Tidal Generation Facility The Board issued the following directive at para. 387 of the 2023-2024 GRA Decision: In the Board's opinion, the inclusion of the Annapolis Tidal Generation Facility in NS Power's regulatory amortizat...

AI summary The NSEB directed NS Power not to include the Annapolis Tidal Generation Facility in regulatory amortizations, citing a prior decision. NS Power has since forecast decommissioning the facility in 2027 and plans to apply for approval in 2026 to recover the remaining net book value over ten years.

December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 21 of 297 Schedules of Annual Transactions in Plant Records The property group used to illustrate the retirement rate method is ob...

AI summary The document discusses the method used to calculate retirement rates for property investments, using data from 2009 to 2023. It explains how retirements are categorized by age intervals and how the midpoint of the year is used for analysis purposes.

o the plant account are shown in parentheses. The items recorded on this schedule are not totaled with the retirements, but are used in developing the exposures at the beginning of each age interval. Schedule of Plant Exposed to Retirement...

AI summary The text explains the calculation of plant exposures at different age intervals, showing how additions and retirements affect the amount of plant exposed to retirement over time. It provides an example with specific figures for the installation year 2019.

= $724,000 Exposures at age 2½ = $724,000 - $20,000 - $19,000 = $685,000 Exposures at age 3½ = $685,000 - $22,000 = $663,000 _ II-13 Nova Scotia Power Inc. December 31, 2023 SCHEDULE 3. PLANT EXPOSED TO RETIREMENT JANUARY 1 OF EACH YEAR 20...

AI summary The text presents financial figures related to exposures at different ages and includes a schedule summarizing plant exposure to retirement by age interval, with data spanning from 2014 to 2023.

26 0.1557 0.8443 42.24 35.66 Total 44,780 1,606 Column 2 from Schedule 3, Column 12, Plant Exposed to Retirement. Column 3 from Schedule 1, Column 12, Retirements for Each Year. Column 4 = Column 3 Divided by Column 2. Column 5 = 1.0000 Mi...

AI summary The text discusses the process of smoothing survivor curves derived from life tables and retirement rate studies. It explains how irregularities in the original survivor curve are removed using established type curves, such as the Iowa type curves, to create a more accurate basis for extrapolation to zero percent surviving.

ence Appendix 8A Page 31 of 297 FIGURE 8. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN R1 IOWA TYPE CURVE ORIGINAL AND SMOOTH SURVIVOR CURVES _ II-20 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INF...

AI summary The text describes a method for calculating year-end balances based on surviving plant assets from original annual additions, using simulated survivor curves for each vintage. The process involves multiplying original additions by the percent surviving corresponding to the age of the vintage.

side Substation Lower Water Street Office Building Tufts Cove Units 4, 5 and 6 Annapolis Tidal Generating Station White Rock Hydro Plant Hells Gate Hydro Plant Lumsden Hydro Plant 2007 Point Aconi Power Generating Station Lingan Power Gene...

AI summary The text lists various power generating stations, substations, and facilities associated with Nova Scotia Power Inc. It also mentions the retirement rate method of life analysis, an actuarial approach used to develop survivor curves based on historical property 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.

oles owned by NSPI are wood poles. The existing survivor curve estimate for this account is the 38-R2.5. The company has a pole inspection program in which poles are visually inspected on a two-year cycle. Poles showing signs of advanced r...

AI summary NSPI uses wood poles in its distribution system, which are inspected every two years. Retirements occur due to decay, damage, and other factors. Recent storm-hardening efforts, including using higher class poles and increased tree-trimming, are expected to extend pole service life. A new survivor curve estimate (43-R2) is proposed based on historical data from 1942 to 2023.

cur prior to the ultimate retirement of the major electricity generating unit or facility. An interim survivor curve was estimated for each functional plant category, inasmuch as the rate of interim retirements differs among functional pla...

AI summary The document discusses the estimation of interim survivor curves for production plant categories, based on retirement rates and experienced aged retirements through 2023. It also outlines the factors considered in estimating the life spans of power generating stations, including discussions with management and the provision of retirement dates by NSPI.

Capacity Year in Retirement Life Depreciable Group Rating, MW Service Year Span Steam Production Plant Lingan Units 1 150.5 1980 2049 69 Lingan Units 2 150.5 1981 2029 48 Lingan Units 3-4 150.5 1984 2049 65 Point Aconi 165.0 1994 2029 35 P...

AI summary The text presents a table listing various power generation assets, including their capacity, service years, retirement years, and lifespan. It includes details about steam production plants and hydroelectric production plants, providing information on their operational timelines and capacities.

nt activity, management’s outlook for the future, the operation conditions the assets typically encounter, the nature of the asset and the typical range of lives used by other electric companies. _ III-9 Nova Scotia Power Inc. December 31,...

AI summary This section discusses the net salvage analysis, which is based on historical data from 1993 to 2023. The estimates are expressed as a percentage of the original cost of retired plant, using annual and three-year moving averages, with a focus on Transmission, Distribution, and General Plant accounts.

Transmission, Distribution, and General Plant accounts. The historical net salvage data for the years 1976 through 1992 were available only in total for the function and though not considered as the statistical basis for the net salvage es...

AI summary The document discusses net salvage estimates for transmission, distribution, and production plant accounts, based on historical data, management plans, and studies conducted by Stantec and Hatch. The estimates for hydro and steam plants are derived from site-specific decommissioning studies.

ge 46 of 297 Scotia. For Hydro Production Plant, the decommissioning study was conducted by Hatch, Ltd., a global, multidisciplinary management and consulting engineering company with 70+ offices worldwide and Boreas Heritage Consulting In...

AI summary The decommissioning studies for Hydro Production Plant were conducted by Hatch, Ltd. and Boreas Heritage Consulting Inc., providing estimates for full and partial decommissioning. These estimates, adjusted for inflation, are used to calculate net salvage rates. Amortization accounting is proposed for certain General Plant accounts, with future salvage costs recorded as miscellaneous revenue and expense.

GENERAL PLANT 389.10 LAND RIGHTS - GENERAL PLANT 50 - R5 0 4,346,529 1,595,626 2,750,903 77,009 1.77 35.7 390.10 STRUCTURES AND IMPROVEMENTS 42 - R2.5 (10) 184,609,960 73,153,643 129,917,313 5,247,008 2.84 24.8 391.10 OFFICE FURNITURE AND...

AI summary The text presents financial data related to land rights, structures, office furniture, and computer hardware under the General Plant category. It includes details such as costs, reserves, and amortization for various assets.

GRAND ETANG (RETIRED) 6,196 6,197 VI-6 TOTAL WIND PRODUCTION PLANT NOT STUDIED 6,196 6,197 ARO COSTS (12,291,457) (19,119,247) CAPITAL CONTRIBUTIONS (155,427,722) (154,748,262) SITE RESTORATION ASSET - - TOTAL DEPRECIABLE PLANT NOT STUDIED...

AI summary The text presents financial data related to a wind production plant, including ARO costs, capital contributions, and total depreciable plant not studied. The data shows figures for two years, 6,196 and 6,197, with negative values indicating expenses or reductions.

NONDEPRECIABLE PLANT PURCHASE DIFFERENCE 2,334,555 - NON-UTILITY PROPERTY 14,641,746 4,405,697 RESEARCH AND DEVELOPMENT - - LAND - STEAM PRODUCTION 5,121,213 - LAND - HYDRAULIC PRODUCTION 5,396,781 - LAND - WIND PRODUCTION 39,000 -

AI summary The text presents a breakdown of nondepreciable plant and related assets, including purchase differences, non-utility property, research and development, and land associated with various energy production methods such as steam, hydraulic, and wind. Specific figures are provided for each category.

39,000 - LAND - OTHER PRODUCTION 7,629 - LAND - TRANSMISSION 13,274,264 - LAND - DISTRIBUTION 4,563,115 - LAND - GENERAL 12,033,064 340,495 TOTAL NONDEPRECIABLE PLANT 57,411,367 4,746,191 - - TOTAL ELECTRIC PLANT 7,854,829,331 3,363,668,58...

AI summary The text presents a detailed breakdown of land-related costs and total electric plant values, including depreciation and nondepreciable plant figures. These numbers likely represent financial and asset data relevant to regulatory proceedings.

2026-2027 GRA Direct Evidence Appendix 8A Page 66 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT ORIGINAL LIFE TABLE PLACEMENT BAND 1920-2023 EXPERIENCE BAND 1920-2023

AI summary The document presents an original life table for Nova Scotia Power, Inc.'s hydraulic production plant, covering the placement and experience bands from 1920 to 2023.

ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1920-2023 EXPERIENCE BAND 1920-2023

AI summary The text presents an original life table and experience band for the Hydraulic Production Plant, spanning the years 1920 to 2023. This data reflects historical placement and experience information related to the plant's operations.

ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1920-2023 EXPERIENCE BAND 1920-2023

AI summary The text presents a section of an original life table and experience band for the Hydraulic Production Plant, spanning the years 1920 to 2023. It provides historical data on the plant's performance and usage over time.

ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE ORIGINAL LIFE TABLE PLACEMENT BAND 1973-2023 EXPERIENCE BAND 1973-2023

AI summary The text presents an original life table for Account 340.99 Other Production Plant - Simple Cycle, covering the placement and experience bands 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.

CCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1973-2023 EXPERIENCE BAND 1973-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE IN...

AI summary This table presents data on the original life table and experience band for production plant equipment from 1973 to 2023, including exposures, retirements, survival percentages, and age intervals. It provides statistical insights into the aging and retirement patterns of the equipment.

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.

ACCOUNT 353.00 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1925-2023 EXPERIENCE BAND 1942-2023

AI summary The text provides information about Account 353.00, which is related to Station Equipment, and includes original life tables with placement and experience bands spanning from 1925 to 2023.

ACCOUNT 353.00 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1925-2023 EXPERIENCE BAND 1942-2023

AI summary The text presents original life tables for station equipment, with placement bands from 1925 to 2023 and experience bands from 1942 to 2023, indicating historical data on equipment placement and usage over time.

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.

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1929-2023 EXPERIENCE BAND 1942-2023

AI summary The text presents an original life table for overhead conductors and devices, with placement data spanning from 1929 to 2023 and experience data from 1942 to 2023.

ACCOUNT 362.00 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1929-2023 EXPERIENCE BAND 1942-2023

AI summary The text presents two life tables for station equipment, one for the placement band from 1929 to 2023 and another for the experience band from 1942 to 2023, indicating historical data on equipment lifespan.

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1925-2023 EXPERIENCE BAND 1942-2023

AI summary The text presents an original life table for Account 364.00, which covers poles, towers, and fixtures, with placement data spanning from 1925 to 2023 and experience data from 1942 to 2023.

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1925-2023 EXPERIENCE BAND 1942-2023

AI summary The text presents a continuation of an original life table and an experience band for poles, towers, and fixtures, covering placement periods from 1925 to 2023 and experience periods from 1942 to 2023.

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1925-2023 EXPERIENCE BAND 1942-2023

AI summary The text refers to Account 365.00, which is related to overhead conductors and devices, and includes original life tables spanning from 1925 to 2023 and experience bands from 1942 to 2023.

078 10.33 56.5 27,598 5,445 0.1973 0.8027 8.34 57.5 21,473 6,296 0.2932 0.7068 6.70 58.5 15,177 6,001 0.3954 0.6046 4.73 59.5 9,176 6,847 0.7462 0.2538 2.86 60.5 2,329 2,329 1.0000 0.73 61.5 _ VII-53 Nova Scotia Power Inc. December 31, 202...

AI summary The text presents data related to survivor curves and life tables for line transformers under Nova Scotia Power Inc. It includes statistical figures and timeframes, such as placement and experience bands, and references confidential information that has been redacted.

AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 18,351,930 1,150,761 0.0627 0.9373 40.04 40.5 15,782,190 1,066,560 0.0676 0.9324 37.53 4...

AI summary The text presents a table with data on exposures, retirements, and survival percentages across different age intervals. It includes values for age intervals, exposures at the beginning of the interval, retirements during the interval, retirement ratios, survival ratios, and the beginning of the next interval.

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.

17.94 42.5 1,496 0.0000 1.0000 17.81 43.5 17.81 _ VII-74 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 135 of 297 ACCOUNT 397.10 COMMUNICATION EQUIPMENT...

AI summary This section of the document presents data related to communication equipment, specifically SCADA equipment, including original and survivor curves, as well as a life table for Nova Scotia Power Inc. for the period 1979–2023.

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.

RMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 140 of 297 PART VIII. NET SALVAGE STATISTICS _ VIII-1 Nova Scotia Power Inc. December 31, 2023 NOVA SCOTIA POWER, INC. TABLE 2. CALCULATION OF WEIGHTED NET SALVAGE PERCENT FOR...

AI summary This section provides net salvage statistics for Nova Scotia Power Inc. as of December 31, 2023, including a table that calculates the weighted net salvage percent for the generation plant.

TABLE 2. CALCULATION OF WEIGHTED NET SALVAGE PERCENT FOR GENERATION PLANT AS OF DECEMBER 31, 2023 TERMINAL RETIREMENTS TOTAL INTERIM RETIREMENTS TOTAL ESTIMATED RETIREMENTS NET SALVAGE NET SALVAGE RETIREMENTS NET SALVAGE NET SALVAGE NET SA...

AI summary The text presents a table titled 'Calculation of Weighted Net Salvage Percent for Generation Plant as of December 31, 2023,' which includes columns related to terminal retirements, interim retirements, net salvage percentages, and total retirements. The table provides financial data on asset retirements and salvage values for generation plants.

141 of 297 NOVA SCOTIA POWER, INC. TABLE 3. DECOMMISSIONING COSTS RELATED TO GENERATING UNITS ESCALATED ESCALATED TOTAL ESTIMATED TOTAL TOTAL COST LESS COSTS TOTAL RETIREMENT DECOMMISSIONING DECOMMISSIONING COLLECTED FROM TERMINAL NET UNIT...

AI summary The text presents a table detailing decommissioning costs related to generating units, including estimated retirement years, decommissioning costs, and costs collected from customers for asset retirement obligations.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 1,653,977 5,276 0 0 5,276- 0 1994 3,115,495 381,494 12 0 381,494- 12- 1995 537,132 316,787 59 0 316,787- 59- 1996 2,002,066 514,699 26...

AI summary The table presents data on asset retirements and salvage values from 1993 to 2009, showing the cost of retirements, gross amounts, and net salvage values for each year. The data highlights the percentage of net salvage relative to gross amounts, with varying percentages across the years.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 5,514,245 897,866 16 0 897,866- 16- 00-02 3,855,607 825,610 21 0 825,610- 21- 01-03 2,104,311 388,502 18 0...

AI summary The table presents data on cost of retirements, gross removal, net salvage, and salvage percentages over a series of three-year periods from 99-01 to 15-17. It shows trends in these financial metrics over time, with varying percentages and amounts for each period.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 238,594 24,245 10 0 24,245- 10- 1994 9,263 0 4,663 50 4,663 50 1995 27,755 31,346 113 0 31,346- 113- 1996 722,468 87,804 12 0 87,804-...

AI summary The text presents a table detailing annual costs of retirements, gross amounts, and salvage values from 1993 to 2012. The data includes regular removals, salvage amounts, and percentages for each year, indicating financial figures related to asset retirements and salvage recovery.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 137,889 72,980 53 2,000 1 70,980- 51- 00-02 92,586 3,551 4 2,000 2 1,551- 2- 01-03 93,757 3,551 4 0 3,551-...

AI summary The text presents a table showing the cost of retirements, gross amounts, net amounts, and salvage values over various three-year periods. It includes percentages and monetary figures, with significant increases in costs observed from 2015-2017.

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.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 2,049,168 115,166 6 9,208 0 105,958- 5- 1994 1,250,184 68,489- 5- 11,241- 1- 57,248 5 1995 419,759 168,756 40 45,376 11 123,380- 29- 1...

AI summary The text presents a table detailing cost of retirements, gross removals, salvage amounts, and percentages for various years, likely related to asset management or depreciation calculations in a regulatory context.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 409,042 27,883 7 7,595- 2- 35,478- 9- 00-02 549,154 37,905 7 7,595- 1- 45,500- 8- 01-03 335,673 46,065 14...

AI summary The table presents data on the cost of retirements, gross amounts, and net salvage values over a 17-year period from 1999-2001 to 2015-2017. It includes three-year moving averages for each period, showing trends in amounts and percentages.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 259 311 52 1994 1995 80,275 80,275- 1996 80,275- 80,275 1997 60,000 48,976 82 3,273 5 45,703- 76- 1998 1999 2000 2001 2002 2003 2,410...

AI summary The text presents a table showing the cost of retirements, gross and net amounts, and salvage values over various years from 1993 to 2016. It includes data on regular removals and salvage percentages for each year, indicating financial details related to asset retirements and salvage recovery.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 00-02 01-03 803 803- 02-04 96,920 1,727 2 0 1,727- 2- 03-05 96,920 35,476 37 0 35,476- 37- 04-06 112,696 4...

AI summary The document presents a table outlining the cost of retirements, gross amounts, and net salvage values over various three-year periods. It includes data from 99-01 to 17-19, detailing percentages and amounts related to removal and salvage.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 1,587,283 54,143 3 340 0 53,803- 3- 1994 246,612 121,228 49 40,547 16 80,681- 33- 1995 536,830 207,130 39 45,124 8 162,006- 30- 1996 4...

AI summary The table presents data on the cost of retirements, gross removal amounts, and net salvage amounts over various years, including percentages for each category. It shows fluctuations in these values from 1993 to 2009.

e 153 of 297 NOVA SCOTIA POWER, INC. ACCOUNT 355 POLES AND FIXTURES SUMMARY OF BOOK SALVAGE

AI summary The document presents a summary of book salvage for Account 355 Poles and Fixtures under Nova Scotia Power, Inc. It likely outlines the financial aspects related to the salvage value of these assets.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 347,827 80,535 23 0 80,535- 23- 00-02 355,403 48,856 14 0 48,856- 14- 01-03 234,170 50,810 22 0 50,810- 22...

AI summary The text presents a table detailing the cost of retirements, gross amounts, and salvage values over various three-year periods. The data includes percentages and net amounts, indicating trends in asset retirement over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 950,881 139,998 15 13,447 1 126,551- 13- 1994 5,279 155,847- 72,125- 83,722 1995 209,900 41,359 20 879 0 40,480- 19- 1996 365,995 10,7...

AI summary The text presents a table detailing the cost of retirements, gross and net amounts, and salvage values over various years. It includes figures for removals and salvage percentages, indicating financial data related to asset retirements from 1993 to 2010.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 209,169 1,863 1 24,227 12 22,364 11 00-02 277,157 2,877 1 13,897 5 11,020 4 01-03 242,287 10,450 4 11,028...

AI summary The text presents a table showing the cost of retirements, gross and net salvage amounts, and percentages over various three-year periods from 1999 to 2018. The data indicates trends in asset retirement and salvage values over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 1,938,240 0 0 0 1994 15,857 0 0 0 1995 674 34,795 34,121 1996 466,789 1,971 0 0 1,971- 0 1997 753,766 8,775 1 0 8,775- 1- 1998 2,776,0...

AI summary The text presents a table detailing the cost of retirements, gross amounts, net amounts, and salvage values over various years from 1993 to 2010. It includes data on removal percentages and salvage percentages for each year, reflecting financial and asset management activities over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 766,016 3,651 0 0 3,651- 0 00-02 744,094 3,670 0 0 3,670- 0 01-03 652,972 3,808 1 0 3,808- 1- 02-04 75,954...

AI summary The document presents a table showing the cost of retirements, gross amounts, net amounts, and salvage percentages over various years. It includes data from 1999-2001 to 2016, highlighting trends in removal and salvage values over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 1,692,763 998,824 59 10,733 1 988,091- 58- 00-02 4,060,676 857,547 21 5,107 0 852,440- 21- 01-03 3,450,282...

AI summary The document presents a table detailing the cost of retirements, gross amounts, and net salvage values over multiple years, showing trends in asset retirements and salvage values from 1999 to 2016. The data reflects the financial implications of retiring assets and the salvage value recovered.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 6,843,689 1,587,915 23 872,638 13 715,277- 10- 1994 218,020 50,241 23 22,540 10 27,701- 13- 1995 247,762 484,084 195 171,683 69 312,40...

AI summary The text presents a table detailing the cost of retirements, gross amounts, and salvage values over multiple years, including percentages for each category. It outlines financial data related to asset retirements and salvage recoveries from 1993 to 2010.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 749,025 230,618 31 110,415 15 120,203- 16- 00-02 3,585,359 328,307 9 84,724 2 243,583- 7- 01-03 3,733,664...

AI summary The document presents a table with data on the cost of retirements, gross amounts, and salvage values over various three-year periods. The table includes percentages and amounts for different years, reflecting financial and asset management considerations.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 57,390 18,726 33 132 0 18,594- 32- 00-02 399,948 19,087 5 83 0 19,004- 5- 01-03 391,759 105,935 27 17 0 10...

AI summary The text presents a table outlining the cost of retirements, gross removal, salvage amounts, and percentages over various three-year periods from 99-01 to 16-18. The data includes metrics such as net amounts and percentages, reflecting financial and operational details related to asset retirements and salvage values.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 6,374,687 6,147 0 31,834 0 25,687 0 1994 1,522,091 29,931 2 39,163 3 9,232 1 1995 1,140,984 707,353 62 451,438 40 255,915- 22- 1996 1,...

AI summary The document presents a table detailing asset retirements and salvage values from 1993 to 2010, including gross and net amounts, as well as percentages for each year. It outlines the financial aspects of asset removal and salvage over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 1,552,063 597,936 39 141,441 9 456,495- 29- 00-02 1,307,593 449,084 34 81,355 6 367,729- 28- 01-03 623,367...

AI summary The table presents data on asset retirements and salvage values over multiple years, including gross and net amounts, along with percentages. It provides a three-year moving average of retirements, removals, and salvage values from 1999-2001 to 2015-2017.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 1,732,056 1,915 0 1,643 0 272- 0 1994 134,907 3,670 3 100 0 3,570- 3- 1995 86,794 503,338 580 28,284 33 475,054- 547- 1996 298,198 483...

AI summary The table presents data on asset retirements, gross amounts, net amounts, and salvage values from 1993 to 2009. It includes yearly figures for regular retirements, removal amounts, and salvage values with percentages. The data reflects financial and operational metrics over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 4,905,954 0 0 0 1994 255,385 0 0 0 1995 210,870 0 0 0 1996 1,851,323 0 0 0 1997 1,113,605 0 0 0 1998 578,727 0 0 0 1999 1,206,840 2,19...

AI summary The table presents data on asset retirements and salvage values from 1993 to 2009. It includes columns for the year, cost of regular retirements, gross removal amount, net removal percentage, salvage amount, and salvage percentage. The data shows the financial aspects of asset retirements over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 682,778 732 0 0 732- 0 00-02 671,611 0 0 0 01-03 590,023 0 0 0 02-04 513,236 705 0 0 705- 0 03-05 266,092...

AI summary The document presents a table with data on cost of retirements, gross amounts, net amounts, and salvage values over a period of years, showing trends and percentages related to asset management and financial considerations.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 455,926 152,254 33 814 0 151,440- 33- 00-02 920,838 146,143 16 379 0 145,764- 16- 01-03 824,841 151,573 18...

AI summary The text provides a table showing the cost of retirements, gross amounts, net amounts, and salvage values over various three-year periods, with percentages indicating the proportion of each category relative to the total.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 6,373 6,373- 1994 10,828 3,000- 13,828- 1995 18,386 18,386- 1996 1,172,279 29,399 3 0 29,399- 3- 1997 531,125 531,125- 1998 6,753 6,75...

AI summary The text presents a table detailing the costs and salvage values of retirements over various years, including gross amounts, percentages, and net values. It provides data on annual retirements and salvage amounts from 1993 to 2013, with some years showing no data.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 1,848 19,132 17,284 00-02 1,319 19,132 17,812 01-03 1,500 58,522 0 58,522- 02-04 141,470 59,953 42 0 59,95...

AI summary The text provides a table detailing the cost of retirements, gross amounts, and salvage values over various three-year periods. The data shows fluctuations in retirement costs and salvage values, with some periods showing significant increases and decreases.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2002 1,755,510 0 0 0 2003 41,399 0 0 0 2004 2,340,789 0 0 0 2005 5,336,857 0 1,545 0 1,545 0 2006 152,028 0 4,973 3 4,973 3 2007 2008 2009...

AI summary The text presents a table showing the cost of retirements, gross amounts, and net salvage values for various years, with data primarily focusing on financial figures related to asset retirements and salvage values over time.

1,189,179 18,321 2 23 0 18,298- 2- 19-21 1,577,992 83,903- 5- 0 83,903 5 _ VIII-47 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8A Page 187 of 297 NOVA SCOTIA P...

AI summary The document presents financial data related to the disposal and salvage value of office furniture and equipment, specifically computer software, for Nova Scotia Power Inc. It includes details on removal costs and net salvage values over different time periods.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 15,655 239,346 223,691 1994 2,828 466,182 463,354 1995 5,073,892 51,567 1 580,961 11 529,394 10 1996 2,838,512 21,398 1 321,679 11 300...

AI summary The text presents a table showing the cost of retirements, gross removal, net salvage, and salvage percentages for various years from 1993 to 2009. It outlines financial data related to asset retirements and salvage values over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 2,071,313 18,203 1 275,031 13 256,828 12 00-02 2,949,701 13,913 0 320,525 11 306,612 10 01-03 3,260,332 6,...

AI summary The text presents a table showing the cost of retirements, gross amounts, net amounts, and salvage values over various three-year periods. It includes data on removal percentages and salvage percentages for each period, indicating trends in asset retirement and salvage over time.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 230,474 0 0 0 1994 1995 1996 131,500 11,095 8 0 11,095- 8- 1997 1,423,739 5,065 0 12,022 1 6,957 0 1998 424,880 0 0 0 1999 98,360 0 0...

AI summary The table presents data on the cost of retirements, gross amounts, net amounts, and salvage values over various years, highlighting the financial implications of asset retirements and salvage recoveries from 1993 to 2012.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 990,118 4,790 0 0 4,790- 0 1994 1,339 1,339- 1995 1996 665,544 0 0 0 1997 849,505 0 0 0 1998 266,549 3,745 1 0 3,745- 1- 1999 2000 200...

AI summary The text presents a table detailing the costs of retirements, gross amounts, net amounts, and salvage values over various years from 1993 to 2018. It outlines financial data related to asset retirements and salvage values, with percentages indicating the proportion of salvage value relative to gross amounts.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 1,283,127 0 0 0 1994 1995 81,373 0 200 0 200 0 1996 129,533 0 0 0 1997 116,915 0 0 0 1998 42,839 0 0 0 1999 57,038 16,823 29 0 16,823-...

AI summary The text presents a table outlining the cost of retirements, gross amounts, and salvage values over various years, with data showing the amounts and percentages related to these figures. The table includes years from 1993 to 2015, with some years having no data entries.

COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 99-01 39,596 8,661 22 0 8,661- 22- 00-02 28,146 3,053 11 0 3,053- 11- 01-03 15,163 1,920 13 0 1,920- 13- 02-04 1...

AI summary The text presents a table showing the cost of retirements, gross amounts, net amounts, and salvage values over various years. It includes data from 1999-2001 up to 2017-2019, with percentages and figures indicating changes in values over time.

(1) (2) (3) (4) (5) (6) (7) LINGAN 2 INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -16 1980 3,770,308.64 3,861,852 4,373,558 1981 60,954,079.95 62,504,752 70,706,733 1982 106,973.49 109,174 12...

AI summary The text presents a table with data related to the Lingan 2 Interim Survivor Curve and includes values for different years, such as probable retirement year, net salvage percent, and numerical data for various years from 1980 to 2023. The data appears to be related to asset management or financial planning.

137,819,664.04 51,757,719 31,467,217 128,403,593 5,837,243 POINT ACONI INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -6

AI summary The text contains numerical data and technical terms related to asset retirement and financial calculations, including a probable retirement year and net salvage percentage. It references an interim survivor curve and a specific location (Iowa 65-L1).

) (2) (3) (4) (5) (6) (7) POINT ACONI INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -6 2021 8,516,638.02 2,673,986 1,446,002 7,581,634 5.94 1,276,369 2022 13,580,614.06 2,905,002 1,570,928 12,...

AI summary The text presents data related to asset retirement obligations and salvage percentages for two points, Aconi and Tupper, including financial figures and retirement years. It highlights probable retirement years and net salvage percentages for these assets.

74,355,236.80 450,675,560 243,710,224 365,106,327 63,107,843 POINT TUPPER INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2048 NET SALVAGE PERCENT.. -20

AI summary The text presents numerical data and technical details related to an asset's financial and operational parameters, including a probable retirement year and net salvage percentage, likely part of a regulatory proceeding involving asset management or depreciation calculations.

(2) (3) (4) (5) (6) (7) POINT TUPPER INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2048 NET SALVAGE PERCENT.. -20

AI summary The text provides data on an asset, including its location (Point Tupper), an interim survivor curve reference (Iowa 65-L1), a probable retirement year (12-2048), and a net salvage percentage (-20).

(2) (3) (4) (5) (6) (7) TRENTON COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -5

AI summary The text presents data related to a power plant asset, including its name, interim survivor curve, probable retirement year, and net salvage percentage. This information is relevant for assessing the asset's future value and decommissioning.

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.

(2) (3) (4) (5) (6) (7) TUFTS COVE 2 INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -11

AI summary The text presents a table with data related to a turbine at Tufts Cove 2, including its probable retirement year and net salvage percentage. The data appears to be part of an asset retirement analysis.

9.95 533,579 605,423 2,634,278 22.82 115,437 2020 1,858,948.85 272,992 309,749 1,753,684 22.96 76,380 2021 934,914.85 101,908 115,629 922,126 22.95 40,180 2022 2,489,479.59 169,668 192,513 2,570,809 22.95 112,018 2023 7,495,273.99 180,539...

AI summary The text contains numerical data related to financial figures and asset retirement information, including values for different years and a probable retirement year for an asset, along with net salvage percentage.

(2) (3) (4) (5) (6) (7) TUFTS COVE 3 INTERIM SURVIVOR CURVE.. IOWA 65-L1 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -11

AI summary The text provides data related to an asset, including its location (Tufts Cove 3), an interim survivor curve reference (Iowa 65-L1), a probable retirement year (12-2049), and a net salvage percentage (-11). This information is likely part of a financial or asset management analysis.

0.27 328,706 314,103 882,932 22.46 39,311 2016 412,829.29 114,468 109,383 348,858 22.53 15,484 2017 2,203,170.08 545,351 521,124 1,924,395 22.65 84,962 2018 5,774,039.80 1,247,868 1,192,432 5,216,753 22.75 229,308 2019 1,035,002.35 189,216...

AI summary The text presents numerical data spanning multiple years, including figures related to financial metrics and asset retirement obligations, such as probable retirement years and net salvage percentages. The data appears to be associated with a specific asset, 'TUFTS COVE 6', and includes financial figures from 2012 to 2018.

,286 2022 5,796,910.10 423,638 227,132 5,859,624 20.05 292,251 2023 3,297,619.99 85,524 45,853 3,416,648 19.74 173,082 212,173,030.43 76,414,315 40,969,204 181,812,478 9,328,934 INTERNATIONAL COAL PIER INTERIM SURVIVOR CURVE.. IOWA 65-L1 P...

AI summary The text contains numerical data spanning multiple years, including figures related to costs, revenues, and other financial metrics. It includes information about coal pier retirement, salvage percentages, and annual accrual rates, suggesting a focus on asset management and financial planning.

(1) (2) (3) (4) (5) (6) (7) AVON INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -61

AI summary The text presents data related to an asset's retirement, including the probable retirement year and net salvage percentage, likely part of a financial or regulatory analysis.

(1) (2) (3) (4) (5) (6) (7) AVON INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -61

AI summary The text presents data related to an asset's retirement and salvage value, including an interim survivor curve, probable retirement year, and net salvage percentage. This information is likely part of a technical or financial analysis related to asset management or depreciation.

(2) (3) (4) (5) (6) (7) BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -79

AI summary The text provides data related to the Bear River interim survivor curve, indicating a probable retirement year of 12-2066 and a net salvage percentage of -79. This appears to be technical information related to asset retirement or decommissioning.

(2) (3) (4) (5) (6) (7) BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -79 2015 2,009,380.68 706,410 249,233 3,347,558 34.79 96,222 2016 2,994,508.59 948,750 334,735 5,025,435 34....

AI summary The text presents financial and operational data for two power generation assets, Bear River and Black River, including details such as probable retirement years, net salvage percentages, and annual figures for various costs and revenues from 2015 to 2023.

888,372.32 37,479,908 13,223,548 99,346,639 2,921,136 BLACK RIVER INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -86

AI summary The text presents a set of numerical values and technical terms related to a power generation asset, including a probable retirement year and net salvage percentage, indicating financial and operational details of an energy infrastructure asset.

78 2022 1,789,584.01 141,799 56,542 3,272,084 33.71 97,066 2023 3,252,437.13 90,743 36,184 6,013,349 32.72 183,782 56,119,195.81 32,034,123 12,773,630 91,608,074 2,682,876 DICKIE BROOK INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIRE...

AI summary The text contains numerical data spanning multiple years, including figures related to costs, revenues, and other metrics. It also includes technical terms such as 'interim survivor curve' and 'probable retirement year,' suggesting it may be related to asset management or financial planning.

(2) (3) (4) (5) (6) (7) DICKIE BROOK INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -34

AI summary The text provides technical data related to an asset, including its probable retirement year and net salvage percentage, likely used in regulatory proceedings for asset retirement obligations.

(2) (3) (4) (5) (6) (7) FALL RIVER INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -155 2000 13,650.06 14,233 2,885 31,923 33.97 940 2001 1,037.13 1,047 212 2,432 34.32 71 2007 8,124.00 6,700...

AI summary The text presents data related to asset retirement and salvage values for two locations, Fall River and Lequille, including details such as probable retirement years and net salvage percentages. The data spans multiple years and includes various numerical values.

2,433,706.82 2,175,107 440,846 5,765,106 168,586 LEQUILLE INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -75

AI summary The text contains numerical data and technical terms related to asset retirement obligations and financial calculations, including a probable retirement year and net salvage percentage.

(2) (3) (4) (5) (6) (7) LEQUILLE INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -75

AI summary The text provides details about a LEQUILLE interim survivor curve, including a probable retirement year of 12-2066 and a net salvage percentage of -75. These figures are likely related to asset retirement obligations or financial planning for long-term assets.

,224.40 19,382,712 5,550,380 68,401,513 2,004,924 ST. MARGARET'S INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -35

AI summary The text contains numerical data and technical terms related to a survivor curve and asset retirement, including values such as 224.40, 19,382,712, and 68,401,513, along with details about probable retirement years and net salvage percentages.

(2) (3) (4) (5) (6) (7) ST. MARGARET'S INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -35

AI summary The text provides information about an asset's retirement and salvage value. It lists the location as St. Margaret's, the asset type as 'Iowa 100-L0.5,' the probable retirement year as 12-2066, and the net salvage percentage as -35.

(2) (3) (4) (5) (6) (7) ST. MARGARET'S INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -35 2006 10,044.22 4,556 3,274 10,286 34.58 297 2007 9,045.80 3,949 2,838 9,374 34.52 272 2008 971,003.2...

AI summary This text presents a table with financial data, including values for different years, salvage percentages, and other metrics, likely related to asset management or depreciation calculations.

93 2022 563,305.77 32,396 23,278 737,185 33.71 21,868 2023 259,056.15 5,246 3,769 345,956 32.72 10,573 52,563,783.03 18,161,625 13,049,922 57,911,185 1,675,976 SHEET HARBOUR INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.....

AI summary The text presents a series of numerical data tables, including financial figures and asset retirement information, likely related to energy or utility operations. It includes years, monetary values, and percentages, suggesting a focus on financial reporting and asset management.

(2) (3) (4) (5) (6) (7) SHEET HARBOUR INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -64

AI summary This text presents a technical sheet related to an asset, including its probable retirement year and net salvage percentage, indicating a negative salvage value.

(2) (3) (4) (5) (6) (7) ANNAPOLIS TIDAL INTERIM SURVIVOR CURVE.. IOWA 100-L0.5 PROBABLE RETIREMENT YEAR.. 12-2066 NET SALVAGE PERCENT.. -79 2011 161,379.42 76,550 42,781 246,088 34.67 7,098 2012 546,669.85 243,069 135,843 842,696 34.80 24,...

AI summary The document presents data related to the Annapolis Tidal and Mersey projects, including probable retirement years, salvage percentages, and financial figures for various years. It includes net salvage percentages and financial metrics such as costs and revenues for different years.

80,521 33.71 2,389 39,271,384.67 30,294,767 16,930,661 53,365,117 1,573,972 MERSEY SURVIVOR CURVE.. IOWA 100-L0.5 NET SALVAGE PERCENT.. -20 1929 28,438,112.82 23,219,150 19,990,649 14,135,086 44.39 318,430 2004 64,714.50 20,292 17,471 60,1...

AI summary The text contains a series of numerical data points, including financial figures and percentages, possibly related to asset management or financial reporting. It includes values such as 'MERSEY' and 'SURVIVOR CURVE,' which may refer to specific metrics or models used in the analysis.

00.06 4,113,567 6,878,555 12,503,821 521,166 VICTORIA JUNCTION INTERIM SURVIVOR CURVE.. IOWA 75-S0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -15

AI summary The text provides numerical data and technical details related to a power asset, including its value, retirement year, and salvage percentage, likely part of a regulatory analysis or financial assessment.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 80-R5 NET SALVAGE PERCENT.. 0

AI summary The text presents a table with columns labeled 'RESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 80-R5' and 'NET SALVAGE PERCENT.. 0', suggesting financial or asset-related data.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 80-R5 NET SALVAGE PERCENT.. 0

AI summary The text presents a table with columns labeled 'RESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 80-R5' and 'NET SALVAGE PERCENT.. 0', suggesting financial or asset-related data related to reserves and accruals.

RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 45-R2.5 NET SALVAGE PERCENT.. -20

AI summary The text provides a table with columns labeled 'RVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes data rows with entries such as 'SURVIVOR CURVE.. IOWA 45-R2.5' and 'NET SALVAGE PERCENT.. -20'. The content appears to be related to financial or asset management calculations, possibly involving depreciation or salvage value.

RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 60-S2.5 NET SALVAGE PERCENT.. -40

AI summary The text contains a table with columns labeled 'RVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes data entries such as 'SURVIVOR CURVE.. IOWA 60-S2.5' and 'NET SALVAGE PERCENT.. -40'. The content appears to be related to financial or asset management calculations.

RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 45-R1.5 NET SALVAGE PERCENT.. -60

AI summary The text presents a table with columns labeled 'RVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 45-R1.5' and 'NET SALVAGE PERCENT.. -60'. The content appears to relate to financial or asset management calculations.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 65-S3 NET SALVAGE PERCENT.. 0 1995 17,397.00 8,083 8,794 8,603 32.85 262 1996 617.00 277 301 316 33.85 9 1997 1,078,033.00 468,513 509,719 568,314 34.48 16,482...

AI summary The text presents a table with reserve accruals, life, and annual accrual rates across various years, including values for survivor curve, net salvage percent, and other financial metrics. The data appears to be related to asset management and depreciation calculations over time.

SERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 45-S3 NET SALVAGE PERCENT.. -10

AI summary The text presents a table with columns labeled 'SERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 45-S3' and 'NET SALVAGE PERCENT.. -10'. This appears to be financial or asset-related data, possibly related to depreciation or asset retirement obligations.

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.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 65-R5 NET SALVAGE PERCENT.. 0

AI summary The text contains a table with columns labeled 'RESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 65-R5' and 'NET SALVAGE PERCENT.. 0', which appear to be related to financial or asset management calculations.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 65-R5 NET SALVAGE PERCENT.. 0

AI summary The text contains a table with columns labeled 'RESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 65-R5' and 'NET SALVAGE PERCENT.. 0', which may relate to financial or asset management calculations.

ESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 55-R3 NET SALVAGE PERCENT.. -5

AI summary The text presents a table with columns labeled 'ESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes data rows with entries such as 'SURVIVOR CURVE.. IOWA 55-R3' and 'NET SALVAGE PERCENT.. -5'. The content appears to be related to financial or asset management 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.

SERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 43-R2 NET SALVAGE PERCENT.. -35

AI summary The text contains a table with columns labeled 'SERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 43-R2' and 'NET SALVAGE PERCENT.. -35', suggesting financial or asset-related data, potentially related to depreciation or asset management.

SERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 43-R2 NET SALVAGE PERCENT.. -35

AI summary The text contains a table with columns labeled 'SERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes data such as 'SURVIVOR CURVE.. IOWA 43-R2' and 'NET SALVAGE PERCENT.. -35'. The content appears to relate to financial or asset-related calculations, possibly involving depreciation or salvage value.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 70-S3 NET SALVAGE PERCENT.. 0

AI summary The text provides a table with columns labeled 'RESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 70-S3' and 'NET SALVAGE PERCENT.. 0', indicating financial or asset-related data.

SERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 42-R3 NET SALVAGE PERCENT.. -25 2008 1,954,254.79 958,073 935,334 1,507,484 24.02 62,760 2009 1,275,713.89 587,307 573,368 1,021,274 24.87 41,064 2010 730,246.63...

AI summary The text presents a table showing various accruals and financial figures over multiple years, including survivor curve data, net salvage percentages, and annual accrual rates. The data appears to be related to asset depreciation and financial planning.

SERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 35-R1 NET SALVAGE PERCENT.. -25 2009 10,761,646.93 5,676,769 5,677,674 7,774,385 19.86 391,459 2010 17,681,226.83 8,831,773 8,833,180 13,268,354 20.28 654,258 20...

AI summary The text presents a table with financial data over multiple years, including accruals, survivor curve information, and various percentages related to asset life and annual accrual rates. The data includes net salvage percentages and annual accrual figures for each year from 2009 to 2023.

RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 48-S2.5 NET SALVAGE PERCENT.. -65

AI summary The text presents a table with columns labeled 'RVE', 'Accruals', 'Life', 'Accrual', and includes entries such as 'SURVIVOR CURVE.. IOWA 48-S2.5' and 'NET SALVAGE PERCENT.. -65', indicating financial or asset-related data.

RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 48-S2.5 NET SALVAGE PERCENT.. -65

AI summary The text presents a table with columns labeled 'RVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes data rows with entries such as 'SURVIVOR CURVE.. IOWA 48-S2.5' and 'NET SALVAGE PERCENT.. -65'. The content appears to be related to financial or asset management calculations, possibly involving depreciation or salvage value.

RVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 22-R2.5 NET SALVAGE PERCENT.. -15

AI summary The text presents a table with columns labeled 'RVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 22-R2.5' and 'NET SALVAGE PERCENT.. -15'. It appears to be related to financial or asset-related calculations, possibly involving depreciation or salvage value.

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.

SERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 13-R1 NET SALVAGE PERCENT.. +10

AI summary The text presents a table with columns labeled 'SERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE.. IOWA 13-R1' and 'NET SALVAGE PERCENT.. +10', which may relate to financial or asset management calculations.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. 20-SQUARE NET SALVAGE PERCENT.. 0 2010 23,526.22 15,880 15,880 7,646 6.50 1,176 2011 103,638.78 64,774 64,774 38,865 7.50 5,182 2012 102,577.61 58,982 58,982 43,596...

AI summary The text presents a table detailing reserve accruals, including net salvage percentages, annual accrual rates, and financial figures for various years. The data appears to be related to asset management and depreciation calculations over time.

ERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 22-R2.5 NET SALVAGE PERCENT.. -5

AI summary The text presents a table with columns labeled 'ERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes data such as 'SURVIVOR CURVE.. IOWA 22-R2.5' and 'NET SALVAGE PERCENT.. -5', indicating financial or asset-related information.

ESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 19-R2 NET SALVAGE PERCENT.. -5

AI summary The text presents a table with columns labeled 'ESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes values such as 'SURVIVOR CURVE.. IOWA 19-R2' and 'NET SALVAGE PERCENT.. -5', suggesting it relates to financial or asset management calculations.

RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. 20-SQUARE NET SALVAGE PERCENT.. 0

AI summary The text presents a table with columns labeled 'RESERVE', 'ACCRUALS', 'LIFE', 'ACCRUAL', and includes entries such as 'SURVIVOR CURVE' and 'NET SALVAGE PERCENT' with associated values. The content appears to relate to financial or asset management calculations.

73 2,513,071.14 2,159,313 2,489,646 149,078 26,380 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.7 1.05 _ IX-100 Nova Scotia Power Inc. December 31, 2023 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evi...

AI summary This document presents a hydroplant asset study update and hydro system decommissioning study update by Nova Scotia Power Inc., dated December 11, 2024. It includes a table with financial figures and a composite remaining life and annual accrual rate. The document is part of a larger proceeding and includes redacted confidential information.

ar Referred to 2024 ................................................................ 8 Figure 4-1: Relationship of Infrastructure Removal Costs with Dam Height, Updated for 2024 .................. 9 H374195-0000-21A-249-0001, Rev. 0 Page i...

AI summary This document is an update to a hydroplant asset study conducted by Nova Scotia Power Inc., focusing on the decommissioning of hydro systems. It includes appendices with producer price indexes and detailed removal cost estimates for NSPI register assets, as of December 11, 2024.

Provide a memo documenting updated assumptions and changes to decommissioning costs. Hatch’s methodology to execute the scope is outlined below. 2.1 Infrastructure Removal Costs Infrastructure removal costs, in the context of the 2018 stud...

AI summary This document provides an update to the assumptions and changes in decommissioning costs for hydroplant infrastructure, focusing on the removal, demolition, and disposal of water impoundment structures, as well as re-vegetation and slope stabilization efforts.

information on decommissioning projects completed since 2018 and detailed estimates that had previously been produced to update the database and associated empirical relationship. Hatch also met with NSPI to determine if there have been an...

AI summary The text discusses updates to decommissioning project costs since 2018, including infrastructure changes and environmental cost considerations. Hatch consulted with NSPI to incorporate changes to dam infrastructure, and environmental costs were updated, excluding certain compensatory and mitigation expenses.

ecember 11, 2024 matrix. The environmental costing matrix estimated environmental costs based on the factors of dam size and an environmental concern score. The environmental concern score was a function of fish habitat, indigenous communi...

AI summary The environmental costing matrix estimates environmental costs based on dam size and an environmental concern score, which considers factors like fish habitat, indigenous community interest, and sediment management. The matrix was developed using a Hatch database and previous decommissioning studies involving NSPI assets.

Structural components Concrete Composed factor Figure 3-2: USA Escalation Factors per Year Referred to 2024 4. Review and Revalidation of Baseline Assumptions 4.1 Infrastructure Removal Costs The 2018 study estimated infrastructure removal...

AI summary The 2018 study estimated infrastructure removal costs for NSPI assets, using a database of over 100 case examples. An empirical relationship was established between infrastructure removal costs and dam height. For the 2024 update, new indices were used to escalate costs to 2024 CAD, and over 90 additional case examples were added to refine the relationship.

H374195-0000-21A-249-0001, Rev. 0 Page 8 © Hatch 2024 All rights reserved, including all rights relating to the use of this document or its contents. REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8B Pag...

AI summary This document provides an update on the Hydro System Decommissioning Study by Nova Scotia Power Inc., focusing on the relationship between infrastructure removal costs and dam height, using data from various hydroplants and updated estimates for 2024.

0 $ 5,532,000 $ 6,355,000 Mersey 33 17 3 6 3 $ 83,378,000 $129,099,000 Nictaux 8 5 1 1 0 $ 11,849,000 $ 14,118,000 Paradise 7 3 0 1 0 $ 5,715,000 $ 8,404,000 Roseway 4 3 1 1 1 $ 3,828,061 $ 4,689,394 Sheet 6 6 2 2 2 $ 12,410,000 $ 15,310,0...

AI summary This section discusses updated environmental costs for decommissioning, showing increases driven by inflation and new contamination information. It compares these costs to a 2018 study and categorizes the estimation basis as comprehensive or precedent.

H374195-0000-21A-249-0001, Rev. 0 Page A-3 © Hatch 2024 All rights reserved, including all rights relating to the use of this document or its contents. REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8B P...

AI summary This document provides an update on the Hydroplant Asset Study and Hydro System Decommissioning Study by Nova Scotia Power Inc. (NSPI), including detailed removal cost estimates from the NSPI Register as of December 11, 2024.

decommissioning report HARMONY Penstock Unit 1 N included above included above NA NA NA 3,792,000 3,791,756 4,663,860 550,278 726,000 892,980 3,792,000 6,107,118 LEQUILLE Grand Lake Dam Impervious Fill Storage 15 195 415 414.5 125 408 320...

AI summary The text presents data from a decommissioning report related to the Penstock Unit 1 and the Grand Lake Dam, including figures for various metrics such as costs, capacities, and other operational details.

cost. ANY additional areas not on the Asset List, and/or any modifications to the areas originally provided after September 26, 2018, are not covered by this report and may result in additional costs. Additionally, all proposed impact area...

AI summary The document outlines assumptions and limitations in the costing assessment for asset decommissioning, noting that any changes to the asset list or areas not included may lead to additional costs. It also mentions NSPI's directive to Boreas Heritage regarding archaeological considerations.

registered archaeological sites. REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026-2027 Direct Evidence Appendix 8C Page 63 of 129 It is estimated that the archaeological assessment can be undertaken at a cost of plus applicable ta...

AI summary The text discusses archaeological assessments required for decommissioning activities at Big Falls Headpond and Lower Lake Falls Dam and Spillway. It references previous studies and highlights the potential for archaeological resources, with estimated costs for assessments.

the previous study was not sufficient with respect to decommissioning, additional assessment may be required, which would increase estimated costs. Asset Location: Lower Lake Falls Headpond Type: Dewatering The results of the 2018 Hydro As...

AI summary The text discusses archaeological assessments at two locations: Lower Lake Falls Headpond and Upper Lake Falls Dam Plant and Spillway. The 2018 study indicated high potential for archaeological resources at Lower Lake Falls Headpond, and additional assessment may be required, increasing estimated costs. The Upper Lake Falls Dam Plant and Spillway is described in terms of its construction type and location.

al assessment may be required, which would increase estimated costs. Asset Location: Nictaux Main Dam and Spillway Type: Large Dam; Earthfill; Spillway constructed on bedrock The results of the 2018 Hydro Asset Archaeology Study indicate t...

AI summary The text discusses the potential need for an archaeological assessment at the Nictaux Main Dam and Spillway, noting that while previous studies suggest low potential for archaeological resources, decommissioning may require further evaluation. This could affect estimated costs.

rook include the Paradise Pipeline, Saunders Pond Dam, Roxbury Main and Wing Dams, Paradise Lake Dam, Neives Lake Dam, Neives Pump Station, Corbett Lake Dam, as well as associated headponds. Detailed explanations and associated methodologi...

AI summary The text outlines the Paradise Hydro System's assets, including dams, pipelines, and pump stations, and references the 2018 Hydro Asset Archaeology Study. It mentions costings for archaeological assessments and monitoring for these assets, summarized in Table 12.

e Shovel Testing Excavation Monitoring Total Cost Corbett Lake Drawdown Total System Cost Asset Location: Paradise Pipeline Type: Pipeline The results of the 2018 Hydro Asset Archaeology Study indicate that area surrounding the Paradise Pi...

AI summary The document outlines the costs associated with archaeological assessments for three hydro assets: Corbett Lake Drawdown, Paradise Pipeline, and Saunders Pond Dam and its spillway. Each location shows high potential for impacting archaeological resources, necessitating reconnaissance, shovel testing, excavation, and monitoring.

s estimated that the archaeological assessment can be undertaken at a cost of plus applicable taxes. Asset Location: Paradise Lake Dam Type: Small Dam; Earthfill; The results of the 2018 Hydro Asset Archaeology Study indicate that area sur...

AI summary The text discusses archaeological assessments required for three different hydro assets in Nova Scotia: Paradise Lake Dam, Paradise Lake, and Neives Lake Dam. Each site has high potential for impacting archaeological resources, and the recommended actions include reconnaissance and monitoring. The costs for these assessments are mentioned but not quantified.

is estimated that the archaeological assessment can be undertaken at a cost of plus applicable taxes. Asset Location: Dalhousie Lake (Neives Dam) Type: Dewatering The results of the 2018 Hydro Asset Archaeology Study indicate that Dalhousi...

AI summary The text discusses archaeological assessments for three hydro assets in Nova Scotia: Dalhousie Lake (Neives Dam), Corbett Lake Dam, and Corbett Lake. Each location is identified as having high potential for archaeological resources, with no prior investigations conducted. The recommended actions include reconnaissance and monitoring, with costs estimated but not fully disclosed.

at a cost of plus applicable taxes. Asset Location: Marshall Falls Main Dam and Spillway Type: Small Dam; Earthfill embankment; Spillway constructed on bedrock The results of the 2018 Hydro Asset Archaeology Study indicate that area surrou...

AI summary The text discusses the Marshall Falls Dam and Spillway, highlighting its location and type, and the archaeological potential of the surrounding area. Previous studies have identified areas of high and moderate archaeological potential, and it is recommended to conduct further archaeological assessments before decommissioning.

It is estimated that the archaeological assessment can be undertaken at a cost of plus applicable taxes. Asset Location: Malay Falls Plant Type: Plant/Powerhouse The results of the 2018 Hydro Asset Archaeology Study indicate that area surr...

AI summary The text discusses archaeological assessments required for three hydroelectric assets in Nova Scotia: Malay Falls Plant, Malay Falls Reservoir, and Ruth Falls Dam and Spillway. Each site is identified as having high potential for impacting archaeological resources, with specific recommendations for assessment methods and estimated costs.

d in the 2018 Hydro Asset Archaeology Program. The following recommendations and costings for the Sissiboo Hydro System are based on the results of that study and are summarized in Table 14. Table 14. Summary of costings for individual ass...

AI summary The 2018 Hydro Asset Archaeology Program identified the Weymouth Plant and Penstock area as having high potential for impacting archaeological resources. No prior investigations were conducted, and the recommended action includes reconnaissance, shovel testing, and excavation, with associated costs estimated.

ded in the 2018 Hydro Asset Archaeology Program. The following recommendations and costings for the St Margarets Bay Hydro System are based on the results of that study and are summarized in Table 15. Table 15. Summary of costings for indi...

AI summary The text discusses the results of the 2018 Hydro Asset Archaeology Program, focusing on the St Margarets Bay Hydro System. It outlines the costings for various asset locations, including reconnaissance, shovel testing, excavation, and total costs. The Beeswanger Dam is noted as having high potential for impacting archaeological resources, while no further work is recommended for Wing Dam 4 due to its classification as a Freeboard dam.

ping. It is estimated that the archaeological assessment can be undertaken at a cost of plus applicable taxes. Asset Location: Mack Lake Main Dam Type: Small Dam; Earthfill The results of the 2018 Hydro Asset Archaeology Study indicate tha...

AI summary The text discusses the archaeological assessment costs for several dam sites in Nova Scotia, including Mack Lake Main Dam and Five Mile Wing Dams. Previous studies indicated varying potential for archaeological resources, with some areas requiring further assessment due to decommissioning considerations.

was not sufficient with respect to decommissioning, additional assessment may be required, which would increase estimated costs. Asset Location: Wrights Lake Type: Dewatering The results of the 2018 Hydro Asset Archaeology Study indicate t...

AI summary The text discusses the need for additional archaeological assessments at Wrights Lake and Coon Pond Dam due to potential archaeological resources, with estimated costs for the assessment at Wrights Lake. The asset locations and types are provided, along with references to studies and data sources.

ed that the archaeological assessment can be undertaken at a cost of plus applicable taxes. Asset Location: Coon Pond Dam Type: Small Dam; Concrete and earthfill The results of the 2018 Hydro Asset Archaeology Study indicate that area surr...

AI summary The text discusses the archaeological assessment of the Coon Pond Dam and its surrounding area, noting that while previous studies identified high potential for archaeological resources, no significant findings were made. The assessment cost is estimated, with potential for additional costs if decommissioning impacts areas not previously studied.

dy was not sufficient with respect to decommissioning, additional assessment may be required, which would increase estimated costs. Asset Location: Coon Pond Type: Dewatering The results of the 2018 Hydro Asset Archaeology Study indicate t...

AI summary The document discusses the need for additional archaeological assessments at Coon Pond and Sandy Lake Dam due to potential historical resources. It highlights previous studies and the estimated cost for further evaluation, emphasizing the importance of cultural heritage considerations.

ing, additional assessment may be required, which would increase estimated costs. Asset Location: Sandy Lake / Coon Pond Pipeline (St. Margaret’s Bay Pipeline) Type: Pipeline The results of the 2018 Hydro Asset Archaeology Study indicate t...

AI summary The text discusses the need for additional archaeological assessment at the Sandy Lake / Coon Pond Pipeline and Sandy Lake Dewatering locations due to high archaeological potential. Previous assessments did not find resources, but further testing may be required, potentially increasing costs.

was not sufficient with respect to decommissioning, additional assessment may be required, which would increase estimated costs. Asset Location: Sandy Lake Type: Dewatering The results of the 2018 Hydro Asset Archaeology Study indicate tha...

AI summary The text discusses the potential for archaeological resources at Sandy Lake due to historical water level changes and previous surveys. It highlights the need for additional assessments due to insufficient decommissioning considerations and the identification of multiple archaeological sites over the years.

was not sufficient with respect to decommissioning, additional assessment may be required, which would increase estimated costs. Asset Location: Mink Lake Type: Dewatering The results of the 2018 Hydro Asset Archaeology Study indicate that...

AI summary The text discusses the potential for archaeological resources at Mink Lake and the Wreck Cove Hydro System, noting the need for additional assessments due to decommissioning. It outlines the location, type of activity, and estimated costs for archaeological evaluations, referencing studies and system details.

uded in the 2018 Hydro Asset Archaeology Program. The following recommendations and costings for the Wreck Cove Hydro System are based on the results of that study and are summarized in Table 17. Table 17. Summary of costings for individua...

AI summary The text discusses the 2018 Hydro Asset Archaeology Program and its findings related to the Wreck Cove Hydro System, including the costings for archaeological assessments at various asset locations, with a focus on the D1 Dam and Dewatering at Cheticamp Flowage. The area around the D1 Dam was previously assessed as having low archaeological potential, but further assessment may be required if the previous study is deemed insufficient.

nt with respect to decommissioning, additional assessment may be required, which would increase estimated costs. Asset Location: D1 – Cheticamp Flowage Type: Dewatering The results of the 2018 Hydro Asset Archaeology Study indicate that Ch...

AI summary The document discusses archaeological assessments required for two hydro assets in Nova Scotia, D1 – Cheticamp Flowage and D2 – Ingonish 1. Both locations have high potential for archaeological resources, and assessments are recommended to evaluate potential impacts.

ufficient with respect to decommissioning, additional assessment may be required, which would increase estimated costs. Asset Location: D7 – McMillan Flowage Type: Dewatering The results of the 2018 Hydro Asset Archaeology Study indicate t...

AI summary The text discusses archaeological assessments required for several hydroelectric assets in Nova Scotia, including McMillan Flowage, D5 and D6 Dams, and Gisborne Plant. These assessments are necessary due to the high potential for archaeological resources and the lack of prior investigations. Costs for these assessments are estimated but not fully disclosed.

REMOVED) 2026-2027 GRA Direct Evidence Appendix 8D Page 5 of 189 NSPI Power Production Sites Remediation Study Update August 26, 2024 Assess asset salvage costs, on a site-by-site basis, including the removal and/or salvage of above ground...

AI summary The document outlines the scope of a remediation study for NSPI power production sites, focusing on assessing salvage and remediation costs, reviewing environmental reports, and preparing a detailed cost estimate report. The study excludes testing and third-party budget estimates.

ption Estimated Cost July 2024 Assumptions / Notes: 2024 Code 100's SITE REMEDIATION ISSUES: 12 SITE REMEDIATION ISSUES $ 6,195,212 13 SITE ACCESS REMOVALS $ 140,244 15 SITE SERVICES REMOVALS $ 455,499 200's BUILDINGS AND STRUCTURES: 21 PO...

AI summary The text outlines various costs associated with site remediation, building and structure removals, and boiler and auxiliary decommissioning, with specific figures provided for each category in July 2024.

Plant) $ 201,142 27 OIL/ GAS SUPPLY STRUCTURES - REMOVE TO GRADE LEVEL $ 564,914 300's BOILERS AND AUXILIARIES: 33 BOILER PLANT - REMOVALS $ 2,147,084 34 BOILER INSTRUMENTS AND CONTROL REMOVALS $ 91,133 35 FUEL HANDLING SYSTEMS REMOVALS $...

AI summary The text provides a list of costs associated with the removal of various plant components, including oil/gas supply structures, boiler systems, turbine generators, and related systems. Each item is listed with a specific cost, indicating the financial implications of decommissioning or removal activities.

ALS $ 103,892 44 TURBO-GENERATOR CONTROLS REMOVAL $ 45,587 ()stantec \\ca0213-ppfss01\work_group\1214\active\121418286\05_report_deliveraije\draft_doc\Site5_2024 Estimate-Tufts Cove Generating station - R1 .xlsx Page 1 of2 REDACTED (CONFID...

AI summary The text provides a partial summary of a financial depreciation cost study for the decommissioning of Tufts Cove Thermal Generating Station, including estimated costs for electrical components such as 'ALS' and 'TURBO-GENERATOR CONTROLS REMOVAL'.

$ 13,670 15 Site Services Removals $ 50 123 200's BUILDINGS AND SlRUCl\JRES: 21 Powerhouse and Auxiliary structul'l!s Removals $ 328 808 22 Circulatina water - Ramova to 1 mater below arada 23 Coal Handling 24 Ash Handling Plant Decommissi...

AI summary The text outlines various costs associated with site services removals, building structures, and equipment removals at a power facility, including items such as powerhouses, coal handling, ash handling, and auxiliary buildings. Specific figures are provided for some items, while others are noted as not applicable to the site.

- 36 Environmental Svstams Removals $ - 400's TURBINES. GENERATORS AND AUXILIARIES: 41 Combustion Turbine-Generator Removals $ 396,232 42 Condansina Plant and Circulatina Water Rln:tem Removals $ - 43 Feedwater Heatina Svstem Removals $ -...

AI summary The text provides a detailed breakdown of costs associated with the removal of various environmental systems, turbines, generators, electrical infrastructure, and general equipment. The data is presented in a tabular format with specific line items and associated monetary values.

$ 15 SITE SERVICES REMOVALS $ 43,905 200's BUILDINGS AND STRUCTURES: 21 POWERHOUSE AND AUXILIARY STRUCTURES REMOVALS $ 136,758 22 CIRCULATING WATER - REMOVE TO 1 METER BELOW GRADE $ 23 COAL HANDLING PLANT· REMOVE TO 1 METER BELOW GRADE $ 2...

AI summary The document outlines various site services and infrastructure removals, including powerhouse and auxiliary structures, coal handling plants, ash handling plants, and auxiliary buildings. It also includes removals related to boilers, fuel handling systems, and environmental protection systems.

Code 1.23 Factor for Up-dating from July 2020 to 2024 1oo·s SITE REMEDIATION ISSUES: 12 Site Remediation Issues $ 799,613 13 Site Access Removals $ 6,962 15 Site Services Removals $ 38,639 200's BUILDINGS AND STRUCTURES: 21 Powerhouse and...

AI summary The text outlines various costs associated with site remediation, building and structure removals, and boiler and auxiliary decommissioning, with specific figures provided for different categories.

77 Plant Ooeratina Eauioment Removals $ . 800's GENERAL AND UNDISTRIBUTED: 82 Field Facilities and Decommissioning $ 11,603 85 Administration Expenses $ 207,712 900's SCHEDULES AND GENERAL DRAWINGS: 90 Drawings $ 6,962 SUB-TOTAL {excluding...

AI summary The text provides an estimate for plant operation equipment removals and related costs, including field facilities, administration expenses, and contingency allowances. The estimate is based on previous site visits, limited drawings, and past experience, without actual quotes or field data. A 25% contingency factor is included due to uncertainties in demolition and environmental remediation costs.

$ 827,333 Includes removal of buildings related to coal and to water run-off control and treatment 200's BUILDINGS AND STRUCTURES: 21 POWERHOUSE AND AUXILIARY STRUCTURES REMOVALS $ 615,000 22 CIRCULATING WATER - REMOVE TO 1 METER BELOW GRA...

AI summary The text details the removal costs associated with various structures and systems at a power facility, including buildings, coal handling plants, and environmental protection systems, with specific figures provided for some items and others noted as not applicable or unspecified.

37 ASH AND WATER TREATMENT SYSTEMS REMOVALS $ 38 ENVIRONMENTAL PROTECTION SYSTEMS REMOVALS $ 400'8 TURBINES, GENERATORS AND AUXILIARIES: 41 TURBO-GENERATOR REMOVALS $ 42 CONDENSING PLANT AND CIRCULATING WATER SYSTEM REMOVALS $ 43 FEEDWATER...

AI summary The text provides a summary of decommissioning estimates for various systems and components at a site, including ash and water treatment systems, environmental protection systems, and turbo-generator components. This information is part of a financial depreciation cost study for 2024.

$ 3,271,800 15 SITE SERVICES REMOVALS $ 200's BUILDINGS AND STRUCTURES: 21 POWERHOUSE AND AUXILIARY STRUCTURES REMOVALS $ 22 CIRCULATING WATER - REMOVE TO 1 METER BELOW GRADE $ 23 COAL HANDLING PLANT - REMOVE TO 1 METER BELOW GRADE $ 24 AS...

AI summary The text outlines various categories and line items related to the removal and decommissioning of structures, systems, and equipment associated with power generation facilities, including buildings, coal handling plants, and boiler systems.

TEMS REMOVALS $ 38 ENVIRONMENTAL PROTECTION SYSTEMS REMOVALS $ 400'8 TURBINES, GENERATORS AND AUXILIARIES: 41 TURBO-GENERATOR REMOVALS $ 42 CONDENSING PLANT AND CIRCULATING WATER SYSTEM REMOVALS $ 43 FEEDWATER HEATING SYSTEM REMOVALS $ 44...

AI summary The text outlines various components related to the removal of environmental protection systems and turbo-generator equipment, including condensing plants, feedwater heating systems, and controls. It references a document titled 'Site13_2024 Estimate-Sydney Transportation Corridor- R1.xlsx' and mentions a financial depreciation cost study for 2024.

$ 5,150,936 (CREDIT) GRAND TOTAL: $ 1,071,681 \\ca0213-ppfss01\work_group\1214\active\121418266\05_report_deliverable\draft_doc\Site16_2024 Estimate-Rev1 - South Canoe wind site-R1.xlsx Page 1 of 1 REDACTED (CONFIDENTIAL INFORMATION REMOVE...

AI summary The document provides a site decommissioning estimate summary for a financial depreciation cost study conducted in July 2024 at the Glen Morrison Quarrl location. It includes account codes and item descriptions related to site remediation issues.

Item Description Assumptions / Notes: Code 100's SITE REMEDIATION ISSUES: 12 Site Remediation Issues 2,997,991 . $ 13 Site Access Removals $ 15 Site Services Removals $ 31,000 200's BUILDINGS AND STRUCTURES: 21 Powerhouse and Auxiliary Str...

AI summary The document outlines various costs associated with site remediation, building removals, and decommissioning activities related to power infrastructure. Specific line items include site access and service removals, powerhouse and auxiliary structures removals, and coal and ash handling plant decommissioning.

f the site, brownfield development, potential types and levels of contamination, without actual field data. A Contingency Factor of 25% on the sub-total is included. � Stantec V:\1214\active\121418266\05_report_deliverable\deliverable\Site...

AI summary The text discusses the remediation study update for NSPI Power Production Sites, including a Contingency Factor of 25% applied to the sub-total for potential contamination at sites such as Lingan, Point Tupper, Point Aconi, Trenton, and Tuft’s Cove.

FORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8D Page 57 of 189 SITE DECOMMISSIONING ESTIMATE SUMMARY FOR FINANCIAL DEPRECIATION COST STUDY 2024 LOCATION: LINGAN GENERATING STATION

AI summary This document provides a summary of site decommissioning estimates for the Lingan Generating Station as part of a financial depreciation cost study conducted in 2024.

July 2024 200's BUILDINGS AND STRUCTURES: 21 POWERHOUSE AND AUXILIARY STRUCTURES REMOVALS 11,592,923 210 Auxiliary Structures 112,904 For the removal of all mercury emissions control equipment and facilities. 211 Powerhouse 5,468,004 Based...

AI summary The text outlines costs associated with the removal of buildings and structures, including the powerhouse, auxiliary structures, turbine/generator foundations, stacks, asbestos abatement, and water treatment plant buildings, as part of a decommissioning or remediation project.

18,227 37 ASH AND WATER TREATMENT SYSTEMS REMOVALS 209,211 New sewage treatment plant since 2002 included 370 General 63,397 New water water treatment plant could be removed from the site and rebuilt on other NSPI site. Cost to take down,...

AI summary The document outlines costs associated with the removal of ash and water treatment systems at a site, including specific line items for various components such as the Unit Ash Handling System, Waste Water I Effluent Treatment System, and Pretreatment and Demineralizer Plant. The document also references a file related to a site estimate for the Lingan Generating site.

2026-2027 GRA Direct Evidence Appendix 8D Page 62 of 189 SITE DECOMMISSIONING ESTIMATE SUMMARY FOR FINANCIAL DEPRECIATION COST STUDY 2024 LOCATION: LINGAN GENERATING STATION DATE: Jul-24 Account Estimated Cost: Item Description Assumptions...

AI summary This document provides an estimate summary for site decommissioning costs at the Lingan Generating Station, including environmental systems removals and turbine generator removals, with detailed costs and assumptions for 2024.

A specification package for the capping of CFB residue management Cell 4 has already been prepared. Therefore, assume that costs associated with the preparation of specifications and tender documents related to soil removal, construction o...

AI summary The text discusses the preparation of a specification package for capping CFB residue management Cell 4 and the associated cost assumptions, as well as worker safety and health monitoring requirements during decommissioning. It also mentions the construction of on-site containment facilities and the handling of contaminated soil.

3,645 44 TURBO-GENERATOR CONTROLS REMOVAL 45,567 440 Turbine Instruments and Controls - General 45,567 441 Turbine Generator Automatic Run-up and Loading (when separate) 500's ELECTRICAL: 50 &51 ON SITE DISTRIBUTION LINES REMOVALS 9,113 50...

AI summary The text outlines costs associated with the removal of turbo-generator controls and electrical distribution lines, including turbine instruments, overhead conductors, line protection equipment, and electrical power systems. It lists various components and their associated removal costs.

Used same methodoloav as 2020 but with uodated 2024 unit rates. 124 Phase 4 - Preparation of Decommissioning and Clean-up Plans 11,685 Two buried UST (dump tanks) and 2 O/W separator removals. Tank lot remediation completed in 2003/2004. N...

AI summary The text outlines the costs and activities related to decommissioning and clean-up plans for a site with buried USTs and O/W separators. It references updated 2024 unit rates and applies an inflation factor based on no significant changes since 2020.

77 PLANT OPERATING EQUIPMENT REMOVALS 770 Environmental - Monitoring Equipment 771 Maintenance Equipment 772 Vacuum Cleaning System () Stantec \\Ca0213-ppfss01\work_group\1214\active\121418266\05_report_deliverable\draft_doc\Revised_Draft\...

AI summary The text outlines plant operating equipment removals, including environmental monitoring equipment, maintenance equipment, and vacuum cleaning systems at the Bumside Generating Station. It includes a cost study dated July 2024 and references a draft document related to the 2026-2027 GRA Direct Evidence Appendix 8D.

5 BUILDINGS AND STRUCTURES: 21 POWERHOUSE AND AUXILIARY STRUCTURES REMOVALS 129,175 assumed no changes since 2020 210 Auxiliarv Structures 2 903 211 Powerhouse 72 570 212 Turbine/ Generator (includinQ Foundations) 43 542 213 Stack (includi...

AI summary The document outlines costs associated with the removal of various structures and equipment at a power facility, including auxiliary structures, powerhouse, turbine/generator foundations, and water treatment plant buildings, with total costs listed for each item.

- Preparation of Decommissioning and Clean-up Plans 7,925 One UST removal and two oil/water separator removals. No significant change since 2020; therefore, apply inflation factor.

AI summary The text discusses the preparation of decommissioning and clean-up plans, including the removal of one underground storage tank and two oil/water separators. There has been no significant change since 2020, and an inflation factor is applied.

n of Decommissioning and Clean-up Plans 7,925 One UST removal and two oil/water separator removals. No significant change since 2020; therefore, apply inflation factor.

AI summary The text discusses the costs associated with decommissioning and clean-up plans, including the removal of one underground storage tank and two oil/water separators. It notes that there has been no significant change in costs since 2020 and suggests applying an inflation factor.

ears (e.g., communication related to results of LTM following decommissioning and remediation). No chance since 2020· therefore aoolv inflation factor. Future Controls of Land Use 30,000 Assume land use remains industrial under NSPI owners...

AI summary The text discusses future land use controls and remediation costs related to a site under NSPI ownership, assuming industrial use and indefinite fencing. It includes estimates for ongoing fence maintenance at $30,000.

LOCATION: MARINE TERMINAL POINT TUPPER DATE: 15-Jul-24 Account Estimated Cost: Item Description Assumptions/ Notes:2024 Code July 2024 37 ASH AND WATER TREATMENT SYSTEMS REMOVALS 370 General 371 Unit Ash Handling System (may include Magnes...

AI summary The document outlines various account codes related to the removal of ash and water treatment systems, environmental systems, and turbo-generator removals at the Marine Terminal Point Tupper location as of July 2024. It provides an estimated cost framework for these removal activities.

0,910 The site occupies land which is leased by NSPI from various landowners. It is assumed the leases will be terminated followina decommissionina and future land use controls will not be reauired. Liability - Future Controls of Land Use...

AI summary The text outlines the site's land lease situation, assuming lease termination following decommissioning and no future land use controls. It also discusses the removal of site access features, such as roads and railways, with some assumed to be abandoned in place and others not applicable.

Expenses 69,483 2%ofTDREC 900's EQUIPMENT SALVAGE - RECOVERY 3,077,119 901 Turbine Components (steel & copper) for tower, hub, nacelle 2,560,000.00 Allow $128,000 per turbine (15%recovery) 902 TurbineTransformers (34) 340,000.00 3400 kVA p...

AI summary The text outlines various expenses related to equipment salvage and recovery, including turbine components, transformers, utility poles, and other infrastructure items, with specific recovery amounts and resale values noted for each category.

76,240 2% ofTDREC 900'• EQUIPMENT SALVAGE. RECOVERY 91 EQUIPMENT SALVAGE. RECOVERY 3,392,944 901 Turbine Components (steel & copper) for to"tYer, hub, nacelle 2,816,000 Allow $128,000 per turbine (15% recovery ) 902 TurbineTransformers (34...

AI summary The text details equipment salvage and recovery costs for various components, including turbine parts, transformers, utility poles, and other infrastructure. It provides specific recovery values and resale estimates for each item, indicating the financial considerations involved in decommissioning and asset recovery.

2027 GRA Direct Evidence Appendix 8D Page 181 of 189 SITE DECOMMISSIONING ESTIMATE WORKSHEET FOR FINANCIAL DEPRECIATION COST STUDY 2024 SOUTH CANOE WIND GENERATING STATION () Stantec For this estimate we have assumed the following: 1. Comp...

AI summary This document provides an estimate for the decommissioning of the South Canoe Wind Generating Station, including the complete demolition of the wind farm and the removal of infrastructure such as concrete foundations, overhead wiring, and underground cables. The estimated cost for site remediation is $391,755.

105 Phase 5 - lmolementation of Decommissionina and Clean-uo Plans: - Preparation of Spec�ications and Tender Documents, Contractor Selection 6,150 Significant remediation is not expected to be required, low level of effort expected. No si...

AI summary The text outlines Phase 5 of decommissioning and clean-up plans, including preparation of specifications, contractor selection, worker safety monitoring, construction of containment facilities, and handling of wastewater and emissions. Inflation factors are applied due to no significant changes since 2020.

- Reoulatorv Aaencies Aooroval of Decommissionina Completion 6 765 Reporting and meetings with NSE. No significant change since 2020; therefore, apply inflation factor. Long Term Monitoring 22,140 Semi-annual groundwater monitoring at exis...

AI summary The document discusses the regulatory approval of decommissioning completion reporting and meetings with NSE, long-term monitoring of groundwater, and future land use controls following decommissioning. It notes no significant changes since 2020 and applies an inflation factor to costs.

decommissionina and future land use controls will not be reauired. 102 SITE SERVICES REMOVALS 16 660 121 Water Suoolv I drilled well\ 799 drilled well - null oumo - install bentonite olua - tao and locate for site records 122 Sewaae Svstem...

AI summary The document outlines the removal and disposal of various site services and structures, including water systems, sewage systems, and concrete barriers, with associated costs and assumptions for their abandonment and removal.

dis-assemblv of maior steel structure for resale or reuse vs mechanical demolition Concrete - floor I foundation slab removal 7 098 ()stantec \\ca021�ppfss01\"work_group\1214\active\121418266\05_report_deliverable\draft_doc\Revised_Draft\S...

AI summary The text provides an estimate for the decommissioning of a site, including the disassembly of major steel structures for resale or reuse, and the removal of concrete from floor and foundation slabs. It references a worksheet for a financial depreciation cost study in 2024, with a specific line item for turbine generator and substation removals costing 4,212,577.

2024 I 400's TURBINES, GENERATORS AND AUXILIARIES: 401 TURBINE GENERATOR & SUBSTN REMOVALS 4 212 577 410 Wind Turbines /34 units\ 411 Disassemblv of turbine rotor svstem nacelle blades and tower 1 190 000 $30k disasemblv and removal estima...

AI summary The document outlines the costs associated with the removal and demolition of various components of wind turbines and related infrastructure, including turbines, generators, foundations, and transformers, with detailed cost estimates per unit and per component.

d- labour 416 Demolition/removal transformer foundation pads 85 000 $2.5k/ unit- demolition to one (1l meter below finished grade 420 Substation 421 Demolition/removal substation transformers (2 units) 31,200 $15.8k/unit- disassembly (remo...

AI summary The text outlines various demolition and removal tasks related to transformers and substation equipment, including costs per unit and descriptions of the work involved, such as disassembly, oil draining, and removal of components.

Visolators 425 Demolition/removal substation eauioment foundations (1m below aradel 87 500 $2.5k/unit- demolition to one (1\ meter below finished arade 430 Cranes and Mobile Eauioment 431 150t RT hv draulic crane /incl mob/demob\ 591 600 $...

AI summary The text lists costs associated with the demolition and removal of substation equipment, cranes, and transportation of transformers. It includes specific line items and estimated costs for various tasks involved in the removal process.

ELD FACILITIES AND DECOMMISSIONING 73,728 801 Demolition Contractor Site trailers / Facilities 73 728 1.5%ofTDLEC 802 ADMINISTRATION EXPENSES 196,607 851 Consultant Service 49,152 1%ofTDLEC 852 Owners Field Supervision 73,728 1.5%ofTDLEC 8...

AI summary The text outlines costs related to ELD facilities and decommissioning, including demolition contractor site trailers, administration expenses, consultant services, and equipment salvage recovery. The figures are presented with percentages of TDLEC (Total Decommissioning and Removal Expense Component).

penses 73,728 2%ofTDLEC 900's EQUIPMENT SALVAGE - RECOVERY 901 EQUIPMENT SALVAGE - RECOVERY 5,150,936 901 Turbine Comoonents /steel & coooerl for tower hub nacelle 4 352 000 Allow $128 000 oer turbine /15%recoverv l 902 TurbineTransformers...

AI summary The text details various equipment salvage and recovery costs, including turbine components, transformers, utility poles, cables, and other infrastructure items, with specific recovery percentages and resale values provided for each category.

Assumptions/ Notes: 2024 Code Cost2024 100's SITE REMEDIATION ISSUES: 12 SITE REMEDIATION ISSUES 2,997,991

AI summary The document outlines a site remediation issue with an associated cost of $2,997,991 in 2024, indicating potential environmental or regulatory concerns related to site cleanup.

Annual progressive reclamation costs were further reduced to reflect higher costs associated with smaller programs. In-Program Contaminant Monitoring 60,000 Environmental consulting, site coordination/supervision during decommissioning, so...

AI summary The text outlines various costs associated with decommissioning and environmental monitoring, including in-program contaminant monitoring, confirmatory sampling, long-term groundwater monitoring, and regulatory approvals. These costs are part of a broader program for site reclamation and environmental management.

Assumptions/ Notes: 2024 Code Cost2024 13 SITE ACCESS REMOVALS 130 General 131 Access Roads and Road Bridges 132 Access Railways and Railway Bridges 133 Airports 134 Wharves and Mooring Facilities 15 SITE SERVICES REMOVALS 31,000 150 Site...

AI summary The document outlines assumptions and notes related to site access and service removals in 2024, including costs for various infrastructure components such as access roads, water and sewer services, and auxiliary structures, with a total cost of $320,550 for auxiliary structures removals.

LOCATION: Glen Morrison Quar!Jl DATE: July 2024 Account Estimated Action By Item Description Assumptions/ Notes: 2024 Code Cost2024 26 AUXILIARY BUILDING REMOVAL Covered in other sections (NOT ASSOCIATED WITH PRODUCTION PLANT) 27 OIL / GAS...

AI summary The document outlines various account actions related to the removal of structures and systems at a site, including auxiliary buildings, oil/gas supply structures, and boiler plant components. Some items are noted as not applicable to the site, while others include estimated costs, such as $5000 for fuel handling systems removal.

OVALS does not apply to this site 35 FUEL HANDLING SYSTEMS REMOVALS 5000 350 General 351 Station Fuel Oil System 352 Unit Fuel Oil System 353 Unit Coal Handling 354 Station Coal Handling (Including Coal Sampling) 355 Limestone Handling Sys...

AI summary The document outlines various systems and their removals, including fuel handling systems, boiler steam and water systems, ash and water treatment systems, and environmental systems. Specific sections are marked as not applicable to the site or covered elsewhere.

f 5 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 8E Page 1 of 1 Appendix 8E- Summary of Hydro Decommissioning Costs in 2024 Dollars Total Full Total Partial Hydro System Decommissioning Costs Decommiss...

AI summary This document provides a summary of hydro decommissioning costs for various hydro systems in Nova Scotia, including both total full and partial decommissioning costs in 2024 dollars. It includes specific figures for each hydro system, such as Avon, Bear River, and Wreck Cove.

2026-2027 GRA Direct Evidence Appendix 8G Page 2 of 8 Summary of Hydro Decommissioning Costs - Settlement Agreement

AI summary This document outlines a summary of hydro decommissioning costs related to a settlement agreement for the 2026-2027 GRA (Generation Resources Assessment) period. It provides an overview of the financial obligations and responsibilities associated with decommissioning hydroelectric facilities.

in 2024 Dollars Less: Reconnaisssance Total Full Total Partial Estimates in Partial Total Partial Decommissioning Decommissioning Decommissioning Decommissionng Costs (2024 $) - Less Hydro System Costs Costs Costs Reconnaissance Avon 101,4...

AI summary The text presents decommissioning costs for various hydro systems in Nova Scotia in 2024 dollars, including total full decommissioning costs, partial decommissioning costs, reconnaissance estimates, and adjusted costs after subtracting reconnaissance estimates.

13,186,260 Sheet Harbour 109,396,129 9,696,223 (5,925,244) 3,770,979 St Margaret's Bay 141,136,180 8,305,148 (5,070,955) 3,234,193 Tusket 230,496,305 127,573,565 N/A 127,573,565 Wreck Cove 831,137,322 10,817,305 (4,470,845) 6,346,460 REDAC...

AI summary The document presents a table related to the calculation of weighted net salvage percentage for Nova Scotia Power, Inc. under the 2026-2027 GRA Direct Evidence Appendix 8G. The table includes data on terminal and interim retirements, along with net salvage percentages for different accounts.

NOVA SCOTIA POWER, INC. TABLE 3. DECOMMISSIONING COSTS RELATED TO GENERATING UNITS ESCALATED ESCALATED TOTAL ESTIMATED TOTAL REMOVE CONTINGENCY TOTAL COST LESS COSTS TOTAL RETIREMENT DECOMMISSIONING COSTS DECOMMISSIONING COLLECTED FROM TER...

AI summary The document presents a table outlining decommissioning costs related to generating units, including estimated retirement years, decommissioning costs, and associated financial details such as escalated costs and terminal retirements.

RETIREMENTS SALVAGE (1) (2) (3) (4) (5) (6) (7) LINGAN 2049 48,429,000 38,743,200 38,743,200 14,409,072 (407,345,807) (4) POINT ACONI 2029 32,123,000 32,123,000 23,092,444 (546,201,297) (4) POINT TUPPER 2048 30,354,000 24,283,200 24,283,20...

AI summary The document presents a table outlining retirement dates, salvage values, and associated costs for various sites, including Lingan, Point Aconi, and Port Hawksbury Biomass. It includes figures for decommissioning expenses and other financial data related to these sites.

19 TOTAL OTHER PRODUCTION PLANT 492,589,726 184,208,655 327,067,239 22,182,232 4.50 TRANSMISSION PLANT LAND RIGHTS - EASEMENTS 80 - R5 0 100,622,597 26,905,421 73,717,175 1,330,578 1.32 55.4 STATION EQUIPMENT 48 - R2.5 (20) 586,908,962 253...

AI summary The text provides a detailed breakdown of the total other production plant and transmission plant costs, including various components such as land rights, station equipment, towers, poles, overhead and underground conductors, and roads. It includes figures for different years and percentages.

GENERAL PLANT LAND RIGHTS - GENERAL PLANT 50 - R5 0 4,346,529 1,595,626 2,750,903 77,009 1.77 35.7 STRUCTURES AND IMPROVEMENTS 43 - R3 (10) 184,609,960 73,153,643 129,917,313 5,001,545 2.71 26.0 OFFICE FURNITURE AND EQUIPMENT 20 - SQ 0 2,2...

AI summary The text presents a detailed breakdown of various assets and their associated costs, including land rights, structures, office furniture, computer hardware and software, and transportation equipment. It includes figures for original cost, accumulated depreciation, net book value, and other financial metrics.

UIPMENT (KELLY ROCK) 12-2029 40 - R2 (5) 2,513,071 2,489,646 149,078 26,380 1.05 5.7 TOTAL GENERAL PLANT 740,996,013 287,433,514 467,888,732 53,887,702 7.27 d FULLY AMORTIZED GENERAL PLANT OFFICE FURNITURE AND EQUIPMENT 7,251,565 7,251,565...

AI summary The text presents financial data related to equipment and plant assets, including fully amortized general plant and depreciable plant studied. It outlines costs and values for various categories of equipment and total depreciation figures.

NONDEPRECIABLE PLANT PURCHASE DIFFERENCE 2,334,555 - NON-UTILITY PROPERTY 14,641,746 4,405,697 RESEARCH AND DEVELOPMENT - - LAND - STEAM PRODUCTION 5,121,213 - LAND - HYDRAULIC PRODUCTION 5,396,781 - LAND - WIND PRODUCTION 39,000 - LAND -...

AI summary The text presents a breakdown of various non-depreciable plant and land-related assets, including purchase differences, non-utility property, and land categorized by production and distribution types, with corresponding values listed.

- LAND - GENERAL 12,033,064 340,495 TOTAL NONDEPRECIABLE PLANT 57,411,367 4,746,191 - - TOTAL ELECTRIC PLANT 7,854,829,331 3,363,668,580 5,535,377,118 365,694,997 Footnotes: a Curve shown represents interim survivor curve. b Special reserv...

AI summary The text presents financial data related to land and total electric plant, including figures for nondepreciable plant and footnotes explaining adjustments related to reserve variances and amortization periods for computer hardware and software.

16 Intermediate Net Book Current Classification New Classification Generation Unit Value (Further Classification) (Further Classification) 53.7% Energy 17.1% Energy Tufts Cove 1 $16.5M 46.3% Demand 82.9% Demand 53.7% Energy 17.1% Energy Tu...

AI summary The table presents the reclassification of intermediate generation units, showing a shift from energy to demand classification. Tufts Cove and Lingan units are reclassified with updated percentages and values, indicating a change in how their costs are categorized.

CONFIDENTIAL Exhibit Reference Cells Modification Exh 6 B94:M110 & B215:M230 Add Batteries subfunction, update allocation factors, and update subtotal calculations Exh 8b Rows 39, 40, 57, 58 Add new demand/energy allocation factors for bat...

AI summary The document outlines various modifications to exhibits and input data, including adding battery subfunctions, updating allocation factors, and adjusting classifications for steam generation based on capacity factors. These changes affect rate base allocations, cost distribution, and the overall financial modeling of energy services.

NON-CONFIDENTIAL 1 any interventions would be driven by the condition assessment results of regular inspection 2 programs as well as performance data collected throughout the year. Corrective actions are 3 developed and prioritized as appr...

AI summary The text discusses the condition assessment of substation equipment and the factors affecting its lifetime, including over-capacity operation, insulation health, and environmental conditions. It also notes that corrective actions depend on the severity and duration of equipment performance issues.

20 Ending Balance, Net Regulated Plant In-Service ($ millions) Functional Class Depreciation Asset Pool 2023 2022 2021 2020 2019 Distribution Plant - D Poles, Towers and Fixtures 321 299 272 260 249 Transmission Plant - T Poles and Fixture...

AI summary The table presents the ending balance of net regulated plant in-service across different functional classes and years, highlighting changes in distribution and transmission plant values from 2019 to 2023. The data is part of a partially confidential GRA Direct Evidence Appendix.

17 3.3 Schedule 3- Determination of Average Installation Labour Costs Associated with 18 Streetlighting Gross Assets 19 The installation and retirement costs for the fixtures are determined using the current approved 20 methodology for for...

AI summary Schedule 3 outlines the methodology for determining average installation labour costs related to streetlighting gross assets, using current approved methods, the number of fixtures, and recent market replacement values.

COSS IG DR-10 Attachment 1 Page 5 of 6 Year 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Debt Term Flag 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Capital Cost $55,903,798 $55,903,798 $55,903,798 $55,903,798 $55,903,798 $55,903,798 $5...

AI summary The document presents a table showing capital cost, rate base, depreciation, and debt details over a multi-year period. It includes figures for capital cost, starting and ending rate base, accumulated depreciation, and debt balances from year 12 to year 30.

7 Please refer to the table below. ($ millions) Net Book Value at December 31, 2023 Burnside Combustion Turbine 28.7 LM 6000 TUC 4 45.1 LM 6000 TUC 5 35.8 Tusket Combustion Turbine 9.5 Victoria Junction Combustion Turbine 13.5 Total Gas Tu...

AI summary The document presents a table listing the net book value of various energy generation assets as of December 31, 2023, including gas turbines and hydroelectric facilities, with a total value of $602.5 million for all listed assets.

NON-CONFIDENTIAL ($ millions) Net Book Value at December 31, 2023 International Coal Pier 15.8 Lingan 1-2 17.8 Lingan 3-4 114.3 Lingan Common 103.7 PH Biomass 168.6 Point Aconi 319.8 Point Tupper 1 41.5 Point Tupper Common 55.7 Point Tuppe...

AI summary The text presents a table showing the net book value of various assets in millions of dollars as of December 31, 2023. These assets include coal piers, biomass, steam, solar, and wind facilities across multiple locations. The data is part of a partially confidential appendix in a regulatory proceeding document.

COSS SBA DR-6 Attachment 1 Page 3 of 24 121700 INVENTORY ASH 122050 INVENTORY COAL 122100 INVENTORY COAL FX 122150 INVENTORY BIOMASS 122200 INVENTORY BUNKER 122250 INVENTORY BUNKER C FX 122350 INVENTORY PROPANE 122400 INVENTORY DIESEL 1224...

AI summary The document contains a list of inventory and asset items, including fuel, coal, biomass, and other materials, as well as regulatory and financial assets. It also references a partially confidential appendix related to the 2026-2027 GRA Direct Evidence.

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 6 of 24 242600 ACCRUED CPP EMPLOYEE 242650 ACCRUED WCB 242700 ACCRUED PARKING 242750 ACCRUED EI EMPLOYEE 242800 ACCRUED INCOME TAX PAYROLL 242850 ACCRUED PENSION DEFINED BENEFIT 242900 ACCRUED TFSA CONTRIBUT...

AI summary The document contains a list of accrued liabilities and long-term regulatory liabilities, including items such as accrued income tax, pension obligations, and regulatory emission compliance. These entries are part of financial reporting and regulatory compliance considerations.

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.

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.

NS Power 2026-2027 General Rate Application CONFIDENTIAL (Attachments Only) DA-03 1 Requirement: 2 3 Amortization expense. 4 5 Submission: 6 7 Please refer to Partially Confidential Attachment 1. DA-3 Regulatory Amortizations Compliance Ac...

AI summary The document outlines NS Power's 2026-2027 General Rate Application, detailing regulatory amortization expenses and asset retirement obligations (ARO) reserves. It includes figures for various amortization categories and references Partially Confidential Attachment 1 for further details.

Nova Scotia Power Inc. Depreciation, Accretion and Accrued Reserves Asset Retirement Obligation (ARO) TABLE 4- Asset Retirement Obligation Liability

AI summary The text presents a table titled 'Asset Retirement Obligation Liability' from Nova Scotia Power Inc., focusing on depreciation, accretion, and accrued reserves related to the ARO.

2026-2027 GRA Proposed Rates Proposed Rates Actual 2024 Forecast 2025 2026 2027 3 FUNCTION 4 Generation 5 Steam 75,243 83,440 87,863 6 Gas Turbine 5,779 6,404 6,742 7 LM6000 1,289 1,430 1,506 8 Wind Turbine 15,264 16,933 17,835 9 Hydro 37,...

AI summary The 2026-2027 GRA table outlines proposed rates for energy generation (steam, gas turbine, wind, hydro) and transmission/distribution, showing a sharp decline in transmission costs and rising total ARO. Rates for generation sources increase incrementally, while transmission costs drop significantly from 2024 to 2027.

2026-2027 Financial Outlook 1 2026-2027 Financial Outlook (1) (2) (3) (4) Present (5) Present (6) Proposed (7) Proposed 2 Compliance 2024 Actual 2024 Forecast 2025 Rates 2026 Rates 2027 Rates 2026 Rates 2027 3 Assets 4 Fixed assets (net) 4...

AI summary The 2026-2027 Financial Outlook presents a detailed breakdown of assets, liabilities, and equity for a given entity, including forecasts for fixed and current assets, liabilities, and equity. The table outlines the financial position for 2024, 2025, and projected figures for 2026 and 2027.

2026-2027 Financial Outlook (1) (2) (3) (4) (5) (7) 1 Forecast Proposed Proposed Average Average 2 2025 Rates 2026 Rates 2027 2025/2026 2026/2027 Reference 3 Net Regulated Plant in Service 4 Net Regulated Plant in Service, beginning balanc...

AI summary The document presents a financial outlook for 2026-2027, focusing on changes in Net Regulated Plant in Service and Construction work in progress. It includes figures for asset additions, depreciation, salvage costs, and securitization proceeds, with references to various filings and line items.

Total Deferred Charges & Credits 62.8 $ 75.8 $ 70.6 $ RB-02-16, line 22 69.3 2 Fo ast rec 20 25 Fo ast rec 20 26 Fo ast rec 20 27 Av era ge 20 25/ 20 26 Av era ge 20 26/ 20 27 Re fer en ce s / Ad diti Ad jus tm ent on s f G r S Le Am ort i...

AI summary The text presents financial data related to deferred charges and credits, including asset amortization, ending balances, and references to regulatory filings such as RB-02-16. It outlines changes in deferred charges over multiple years and includes details on additions and amortization.

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.

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.

As at June 30, 2025, contractual commitments for each of the next five years and in aggregate thereafter consisted of the following: millions of dollars 2025 2026 2027 2028 2029 Thereafter Total Long-term debt principal (1)(2) $ 23 $ 1,257...

AI summary As of June 30, 2025, the document outlines contractual obligations for the next five years and beyond, including long-term debt, interest payments, purchased power, transportation, fuel, capital projects, and other commitments. These obligations are expected to be transferred to the buyer upon the completion of the sale of NMGC.

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.

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.

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 NMGC for approximately $1.3 billion USD, with assets and liabilities classified as held for sale in Q3 2024. A non-cash impairment charge of $75 million was recorded in Q2 2025 due to changes in the transaction timing, and depreciation on NMGC assets continued to be recorded through the closing date.

2026-2027 GRA OP-01 Attachment 4 Page 30 of 37 REDACTED (CONFIDENTIAL INFORMATION REMOVED) As at December 31, 2024 millions of dollars Level 1 Level 2 Level 3 Total Assets Regulatory deferral: Commodity swaps and forwards $ 15 $ 3 $ - $ 18...

AI summary The document presents a financial summary of assets and liabilities related to commodity and foreign exchange derivatives as of December 31, 2024. It highlights significant amounts in regulatory deferral and HFT derivatives, with total assets at $166 million and total liabilities at $617 million, resulting in a net liability of $451 million. A note mentions the pending sale of NMGC and its classification as held for sale.

The following table provides information about Emera's portion of material unconsolidated VIEs: As at June 30, 2025 December 31, 2024 Maximum Maximum Total exposure to Total exposure to millions of dollars assets loss assets loss Unconsoli...

AI summary The table outlines Emera's portion of material unconsolidated VIEs, focusing on NSPML with equity accounted interests. The data shows the total assets and maximum exposure to loss for June 30, 2025, and December 31, 2024. The section also mentions subsequent events, though no details are provided.

Asset Sales • Divested minority equity interest in Labrador Island Link for ~$1.2B

AI summary The entity has divested its minority equity interest in Labrador Island Link for approximately $1.2 billion.

Asset Sales Pending close of $750M USD NMGC transaction 2025-2029 Funding Plan

AI summary The document discusses a pending $750M USD NMGC transaction and includes a 2025-2029 Funding Plan, though specific details about the transaction or funding are not provided in the text.

Asset Sales Pending close of $750M USD NMGC transaction

AI summary The document mentions a pending transaction of $750M USD related to the NMGC, which is expected to close soon.

Asset Sales Pending close of $750M USD NMGC transaction 1. Due to the expected closing of the sale of New Mexico Gas, we do not expect to issue equity from the ATM in 2025

AI summary The document discusses the pending close of a $750M USD transaction involving the sale of New Mexico Gas Company (NMGC) and notes that equity issuance from the ATM is not expected in 2025 due to this transaction.

Nova Scotia Power Inc. Continuity Schedules for 2024A, 2024C, 2025, 2026, 2027 (Numbers in $ thousands) RATE BASE TABLE 1- Continuity of Property, Plant and Equipment 1 2 3 2024A Function Beginning Balance Gross Plant - 2024A Additions - 2...

AI summary The document presents Nova Scotia Power Inc.'s continuity schedules for 2024A, 2024C, 2025, 2026, and 2027, detailing changes in property, plant, and equipment, including additions, retirements, securitization proceeds, and depreciation adjustments.

TABLE 1- Continuity of Property, Plant and Equipment (Numbers in $ thousands) 64 Function Beginning Balance Gross Plant - 2026 Additions - 2026 Retirements - 2026 Securitization Proceeds Transfers to Regulatory Assets Transfers to/ from No...

AI summary This table outlines the continuity of property, plant, and equipment for various categories such as generation, transmission, and distribution in 2026, including beginning balances, additions, retirements, and ending balances, along with depreciation and other financial details.

366,087 203,308,585 160,714,553 Total Generation Assets 3,520,483,330 1,848,311,249 3,492,170,819 1,784,939,048 3,506,327,075 1,816,625,148 Transmission $1,532,255,029 $1,040,472,780 $1,712,156,022 $1,195,466,218 1,622,205,526 1,117,969,49...

AI summary The text presents financial data related to generation assets, transmission, distribution, and general property, along with total rate base and fixed assets. It also includes an analysis of deferred charges, credits, and working capital, with figures provided for the end of 2025 and 2026.

NON-CONFIDENTIAL - 1 The Tufts Cove Unit 4 and 5 Air House project was completed to reduce noise and improve air - 2 quality for the engine, thereby extending the asset life. There is increased materials cost for the - 3 filters for the ai...

AI summary The Tufts Cove Unit 4 and 5 Air House project was completed to reduce noise and improve air quality for the engine, extending the asset life. However, there is an increased cost for filters used in the air house.

NON-CONFIDENTIAL 2026 Forecast ($ million) Cumulative Additions to Regulatory Asset Balance (a) Amortization Period in Years (b) 2026 Annual Expense (a/b) Non-standard Meters 11.8 5 2.4 SmartGrid NS 1.7 5 0.3 Hurricane Fiona 33.9 10 3.4 GR...

AI summary The document presents forecasts for 2026 and 2027, detailing cumulative additions to the regulatory asset balance, amortization periods, and annual expenses for various items including non-standard meters, SmartGrid NS, Hurricane Fiona, GRA deferral, and Roseway decommissioning.

13 ($ million) 2025 2026 2027 Retirements, Salvage and Cost of Removal per RB-1 122.171 143.937 200.283 less: Retirements per RB-1 -102.015 -95.100 -148.823 plus: ARO Adjustment per RB-1 7.239 7.537 7.931 Total RB-1 27.395 56.374 59.391 ($...

AI summary The text presents financial data related to retirements, salvage, and cost of removal for RB-1 and FO-12 across the years 2025 to 2027. It includes adjustments for asset retirement obligations and reclassifications to COR and ARO liabilities.

2026-2027 General Rate Application (M12451) NSPI Responses to GT Information Requests 1 Request IR-80: 2 3 Reference: FO-13 and FO-12 4 5 Please explain why the Regulated Assets (Roseway, Annapolis, and Smartgrid NS) for 2025F 6 is $6.5 mi...

AI summary The document addresses two information requests related to the 2026-2027 General Rate Application (M12451). It explains the discrepancy in the Regulated Assets amounts between FO-12 and FO-13, attributing it to different components such as decommissioning costs and asset transfers. It also clarifies that thermal generating assets included in the DDA are expected to be retired by December 31, 2029.

CONFIDENTIAL (Attachment Only) 1 Request IR-83: 2 3 Reference: DA-04 4 5 Please provide detailed background calculations and supporting documentation for the ARO 6 from 2024 actual to proposed rates 2027. 7 8 Response IR-83: 9 10 Please se...

AI summary The document contains a request for detailed background calculations and supporting documentation related to the Asset Retirement Obligation (ARO) from 2024 actual to proposed rates in 2027. The response refers to a partially confidential attachment, which has been removed due to confidentiality.

ACCOUNT 310.99 STEAM PRODUCTION PLANT AVG AGE RET 21.4 PLACEMENT BAND 1957-2023 003 EXPERIENCE ANALYSIS EXPERIENCE BAND 2014-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO S...

AI summary This document presents a detailed experience analysis table for Account 310.99 Steam Production Plant, covering exposure, retirements, and survival rates over various age intervals. The data spans from 1957 to 2023 and includes statistics such as retirement ratios and survival percentages for different age groups.

ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT AVG AGE RET 32.8 PLACEMENT BAND 1920-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1920-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RAT...

AI summary The document presents a detailed experience analysis table for the Hydraulic Production Plant under Account 330.99, showing exposure, retirements, and survival rates across various age intervals. The data spans from 1920 to 2023 and provides insights into the aging and retirement patterns of assets within the plant.

ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE AVG AGE RET 35.8 PLACEMENT BAND 1973-2023 002 EXPERIENCE ANALYSIS EXPERIENCE BAND 2004-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVA...

AI summary This document provides an experience analysis for Account 340.99, which relates to other production plant - simple cycle. The data includes age intervals, exposure at the beginning of each interval, retirements during the interval, and survival rates, indicating the aging and retirement patterns of assets over time.

ACCOUNT 340.99 OTHER PRODUCTION PLANT - SIMPLE CYCLE AVG AGE RET 32.9 PLACEMENT BAND 1973-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVA...

AI summary The text provides a detailed experience analysis table for Account 340.99, Other Production Plant - Simple Cycle, including exposure data, retirements, survival ratios, and percentages across various age intervals. It is part of a larger document related to regulatory proceedings.

ACCOUNT 340.99 OTHER PRODUCTION PLANT - COMBINED CYCLE AVG AGE RET 11.2 PLACEMENT BAND 2001-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 2003-2023 AGE AT BEGIN OF EXPOSURES AT BEGINNING OF RETIREMENTS DURING AGE RETMT SURV PCT SURV BEGIN O...

AI summary The text presents a table detailing the experience analysis for Account 340.99 Other Production Plant - Combined Cycle, covering exposure data, retirements, and survival ratios over various age intervals from 2001 to 2023. This data is part of a larger document titled '2026-2027 GRA Emrydia IR-2 Attachment 1 Page 55 of 348.'

ACCOUNT 340.99 OTHER PRODUCTION PLANT - WIND AVG AGE RET 9.3 001 EXPERIENCE ANALYSIS PLACEMENT BAND 2003-2023 EXPERIENCE BAND 2009-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL...

AI summary The document presents an experience analysis table for Account 340.99, Other Production Plant - Wind, detailing exposure data, retirements, and survival percentages across different age intervals from 2003 to 2023.

ACCOUNT 353.00 STATION EQUIPMENT AVG AGE RET 24.4 PLACEMENT BAND 1925-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1942-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV R...

AI summary This table presents data on the average age and retirement rates of station equipment, showing exposure, retirements, and survival ratios across different age intervals. It provides a detailed breakdown of equipment aging and retirement trends over time.

ACCOUNT 353.00 STATION EQUIPMENT AVG AGE RET 28.7 PLACEMENT BAND 1966-2023 004 EXPERIENCE ANALYSIS EXPERIENCE BAND 2014-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV R...

AI summary The document presents a detailed experience analysis table for station equipment, tracking exposure, retirements, and survival rates across various age intervals from 0.0 to 38.5 years. The table includes metrics such as retirement ratio, survival ratio, and percentage survival at the beginning of each interval, providing insights into the aging and replacement patterns of equipment over time.

ACCOUNT 354.00 TOWERS AND FIXTURES AVG AGE RET 32.3 PLACEMENT BAND 1978-2023 002 EXPERIENCE BAND 2014-2023 EXPERIENCE ANALYSIS AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV...

AI summary The document presents a detailed analysis of the aging and retirement of towers and fixtures, providing exposure data, retirement rates, and survival ratios across various age intervals from 0.0 to 38.5 years. The data highlights the number of retirements and exposure levels over time, indicating a gradual decline in survival rates as assets age.

ACCOUNT 362.00 STATION EQUIPMENT AVG AGE RET 31.4 PLACEMENT BAND 1938-2023 002 EXPERIENCE ANALYSIS EXPERIENCE BAND 1990-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV R...

AI summary This table presents experience analysis data for Station Equipment Account 362.00, including details on average age, exposure, retirements, and survival rates over various age intervals from 1938 to 2023.

ACCOUNT 362.10 SCADA EQUIPMENT AVG AGE RET 0.0 PLACEMENT BAND 1996-2023 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 RATI...

AI summary The text presents a table related to the aging and retirement analysis of SCADA equipment, including exposure data and survival rates across different age intervals from 1996 to 2023. The table details exposure at the beginning of each age interval, retirements during the interval, and survival percentages.

ACCOUNT 362.30 STATION EQUIPMENT - MISCELLANEOUS AVG AGE RET 9.3 PLACEMENT BAND 1995-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RET...

AI summary The text provides a detailed experience analysis for station equipment, including exposure data, retirements, survival ratios, and percentages for various age intervals from 1995 to 2023. This analysis is part of a broader report on equipment aging and performance.

ACCOUNT 366.00 UNDERGROUND CONDUIT AVG AGE RET 47.2 PLACEMENT BAND 1929-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1942-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV...

AI summary The document presents an experience analysis table for underground conduit assets, detailing exposure, retirements, and survival rates over time. The data shows a gradual decline in the number of assets and survival rates as the age interval increases, with significant retirements observed after age 30. Nova Scotia Power, Inc. is the entity associated with this data.

ACCOUNT 366.00 UNDERGROUND CONDUIT AVG AGE RET 51.3 PLACEMENT BAND 1929-2023 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...

AI summary The document presents an experience analysis for underground conduit assets, detailing exposure numbers, retirements, survival ratios, and percentages over various age intervals. The data includes exposure numbers, retirements, and survival ratios from 2020 to 2023, indicating a consistent survival rate of nearly 100% across most intervals with some minor variations in later years.

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES AVG AGE RET 28.4 PLACEMENT BAND 1930-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 1942-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL R...

AI summary The text presents a detailed statistical analysis of underground conductors and devices, including exposure data, retirements, and survival rates over time. It provides a breakdown of various age intervals and their associated metrics.

ACCOUNT 389.10 LAND RIGHTS - GENERAL PLANT AVG AGE RET 0.0 PLACEMENT BAND 1995-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RAT...

AI summary The document presents an experience analysis table for Account 389.10 Land Rights - General Plant, detailing exposure data and survival ratios across various age intervals from 1995 to 2023. The data shows no retirements during the intervals analyzed, with survival ratios consistently at 100%.

ACCOUNT 392.00 TRANSPORTATION EQUIPMENT AVG AGE RET 12.0 PLACEMENT BAND 1969-2023 002 EXPERIENCE ANALYSIS EXPERIENCE BAND 1990-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO...

AI summary This table presents data on the average age and retirement rates of transportation equipment over different time intervals, including exposure numbers, retirements, and survival rates. The data spans from 1969 to 2023 and is organized into age bands.

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 text provides a detailed analysis of the aging and retirement rates of communication equipment, with data spanning from 2020 to 2023. The table outlines exposure numbers, retirements, and survival rates for different age intervals, highlighting trends in equipment longevity and replacement patterns.

ACCOUNT 397.10 COMMUNICATION EQUIPMENT - SCADA EQUIPMENT AVG AGE RET 23.3 PLACEMENT BAND 1979-2023 005 EXPERIENCE ANALYSIS EXPERIENCE BAND 2020-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INT...

AI summary The document presents a detailed experience analysis table for SCADA equipment, showing exposure numbers, retirements, and survival rates over various age intervals, which is relevant for understanding the aging and replacement patterns of communication equipment in the Nova Scotia Power system.

ACCOUNT 399.76 MINING EQUIPMENT (KELLY ROCK) AVG AGE RET 0.0 001 EXPERIENCE ANALYSIS PLACEMENT BAND 1998-2003 EXPERIENCE BAND 1998-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL...

AI summary The document presents a detailed experience analysis for Account 399.76, Mining Equipment (Kelly Rock), showing exposure data and survival percentages across various age intervals. The data indicates no retirements and consistent survival rates of 100% throughout the analyzed periods.

\ SEGMENT BETWEEN 85.0 AND 15.0 PERCENT SURVIVING 1 Request IR-3: 2 3 Please confirm that the retirement data relied upon by Gannett Fleming in its study includes 4 simulated survivor data used to determine aged retirements. If not confirm...

AI summary The document discusses the use of simulated survivor data in retirement calculations by Gannett Fleming, confirming that aged data was used in the selection of interim survivor curves for Production Plant related to the computed mortality method, a process accepted in Nova Scotia for many years.

- What species of tree are they using? - Southern yellow pine - They're looking into potentially changing - o Western red cedar - Lighter and gets you the same strength - Which would allow them to lift with their trucks - They are more exp...

AI summary The text discusses the types of trees used for poles, the preservatives applied, and factors influencing pole retirements. Southern yellow pine is currently used, with consideration for western red cedar. CCA is the preservative, replacing Penta. Joint-use poles with Bell-Alliant are common, and retirements are influenced by storm-hardening, CSA standards, highway widening, and inspection programs.

• Circuit-breakers - o NSPI largely SF6 circuit breakers - Other utilities had issues with them leaking at the seals - On any breakers that are experiencing this leaking issue - o Sometimes it's just a gasket replacement or some other kind...

AI summary The document discusses the use and replacement of circuit breakers by NSPI, noting issues with SF6 breakers leaking at seals, maintenance solutions, and the replacement of Pennsylvania breakers. It also mentions the continued use of oil circuit breakers and the projected lifespan of new breakers. The text includes a meeting with various individuals related to thermal plants, ICP, and biomass.

Parentheses denote Credit amount. occurring at the midpoint of a one-year age interval of time, except the first age interval which encompasses only one-half year. The total retirements occurring in each age interval in a band are determin...

AI summary The text discusses the calculation of total retirements in each age interval by summing amounts for each transaction year-installation year combination. It also describes how surviving plant is recorded annually and how new plant additions are accounted for in the schedule of plant exposed to retirement.

entries shown on Tables 1 and 2. For the purpose of determining the plant exposed to retirement, transfers-in are considered as being exposed to retirement in this group at the beginning of the year in which they occurred, and the sales an...

AI summary The text explains how plant exposures are calculated over time, considering additions, transfers-in, and transfers-out. It describes how exposures at different ages are adjusted annually and provides an example calculation for the installation year 2005. The original life table is derived from retirement and exposure schedules, with retirement ratios calculated by dividing retirements during an age interval by exposures at the beginning of that interval.

TABLE 4. ORIGINAL LIFE TABLE CALCULATED BY THE RETIREMENT RATE METHOD Experience Band 2000-2009 Placement Band 1995-2009

AI summary Table 4 presents an original life table calculated using the retirement rate method, with data spanning two experience bands (2000-2009) and placement bands (1995-2009). The table likely provides insights into asset retirement or aging analysis.

(Exposure and Retirement Amounts are in Thousands of Dollars) Age at Beginning of Interval (1) Exposures at Beginning of Age Interval (2) Retirements During Age Interval (3) Retirement Ratio (4) Survivor Ratio (5) Percent Surviving at Begi...

AI summary The table presents data on asset exposure and retirement amounts over various age intervals, including exposures at the beginning of each interval, retirements during the interval, and survival ratios. The data is presented in thousands of dollars and provides insights into the aging and retirement of assets.

Simulated Plant Balance Method The simulated plant balance method of life analysis is a statistical procedure by which experienced average service life and survivor characteristics are inferred through a series of approximations in which s...

AI summary The simulated plant balance method is a statistical technique used to estimate the average service life and survivor characteristics of utility plant assets by comparing calculated simulated balances with actual surviving balances. This method involves testing various combinations of average service life and survivor curves against historical data to find the best match.

etirements for the period beginning with the unit's in-service date through 2009. The statistical support for the interim rates of retirement for production plant accounts are set forth in Appendix A. The life span estimates for power gene...

AI summary The document discusses the service life estimates for power generating units, particularly coal-fired units, and the factors influencing their retirement dates. It mentions environmental regulations, renewable energy growth, natural gas availability, and new generation technologies as key factors affecting future service lives.

Salvage Analysis The estimates of net salvage were based in part on historical data compiled for the years 1993 through 2009. Cost of removal and salvage were expressed as percents of the original cost of plant retired, both on annual and...

AI summary The salvage analysis estimates net salvage values based on historical data from 1993 to 2009, expressed as a percentage of the original cost of retired plant. Data from 1976 to 1992 were available only in total and not used as a statistical basis for the estimates.

Net Salvage Considerations The net salvage estimates for transmission and distribution plant accounts were based primarily on judgment which considered a number of factors. The primary factors were the analyses of historical data; the net...

AI summary The document discusses net salvage estimates for transmission and distribution plant accounts, based on historical data, management policies, and previous studies. Decommissioning costs for production plants, including steam and hydro facilities, were estimated using site-specific studies. A 3.4% annual cost escalation rate was applied, based on Handy-Whitman cost indexes from 1980-2009. Amortization accounting is used for certain General Plant accounts, with minimal future salvage and removal costs.

Estimated Decommissioning Costs and Net Salvage Percents Related to Electricity Generating Stations Estimated Total Total Depreciable Max. Rated Decommissioning Decommissioning Annual Cost Decommissioning Original Net Probable Capacity Cos...

AI summary The document provides a table outlining estimated decommissioning costs and net salvage percentages for various electricity generating stations in Nova Scotia, including Lingan, Point Tupper, Point Aconi, Trenton, Tufts Cove, and Marine Terminal, with details on capacity, retirement dates, and cost factors.

ACCOUNT 353 STATION EQUIPMENT REGULAR COST OF REMOVAL GROSS SALVAGE NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 2,049,168 115,166 6 9,208 0 105,958- 5- 1994 1,250,184 68,489- 5- 11,241- 1- 57,248 5 1995 419,759 168,7...

AI summary The document presents a detailed table outlining the retirement and salvage values of station equipment from 1993 to 2008, including amounts and percentages for removal costs and net salvage values. It also includes three-year moving averages for the same metrics.

SUMMARY OF BOOK SALVAGE YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT 1995 1996 473 473 1997 1998 1999 2000 2001 2002 191 305 0 0 305- 0 2003 2004 2005 2006 2007 2008 2009 40 40- TOTAL...

AI summary The document presents a summary of book salvage data from 1995 to 2009, showing regular retirements, cost of removal, gross salvage, and net salvage amounts in percentage terms. It includes totals and three-year moving averages, with data fluctuating over the years.

ACCOUNT 362 STATION EQUIPMENT YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 1,938,240 15,857 466,789 753,...

AI summary This table outlines the retirement and salvage data for station equipment from 1993 to 2009, including the cost of removal, gross salvage amount, and net salvage amount for each year. It provides a detailed breakdown of financial data related to asset retirements and salvage values over time.

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) LINGAN 1-2 INTERIM SURVIVOR CURVE IOWA 60-L2 PROBABLE RETIREMENT YEAR 6...

AI summary The text presents a table related to the steam production plant under Account 310.99, including details such as original cost, accrued amounts, calculated reserves, and remaining life. It references the Lingan 1-2026 Interim Survivor Curve and probable retirement year, indicating financial and operational planning considerations.

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 a table related to the hydraulic production plant under Account 330.99, including details such as original cost, accrued amounts, calculated future book reserve, and annual accruals for the Annapolis Tidal Interim Survivor Curve Iowa 95-S1.5, with a probable retirement year of 6-2047 and a net salvage percentage of 26.

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) 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1...

AI summary This table presents financial data for Account 340.99, Other Production Plant, including original costs, accrued reserves, annual accretions, and remaining life for various years from 1952 to 1989. The data includes calculated allocations and book values over time.

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 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 48-R1.5 NET SALVAGE PERCENT5

AI summary This section of the document outlines Account 361, which relates to structures and improvements, including a survivor curve for Iowa 48-R1.5 and net salvage percentage. The table includes columns for original cost, accrued amounts, calculated allocations, and annual accruals, but no detailed data is provided.

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) SURVIVOR CURVE IOWA 38-R2.5 NET SALVAGE PERCENT40

AI summary This section of the document outlines Account 364, which pertains to poles, towers, and fixtures, including details on original cost, accrued amounts, calculated reserves, and remaining life. The table includes a survivor curve and net salvage percentage for Iowa 38-R2.5.

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 This section of the document outlines Account 365, which pertains to overhead conductors and devices, and includes a table with financial data related to the original cost, accrued amounts, reserves, calculated allocations, future book accruals, remaining life, and annual accruals for a specific asset.

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 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 IOWA 40-R3 NET SALVAGE PERCENT5

AI summary This section of the document outlines Account 389.1, which pertains to land rights for general plant. The table includes columns for year, original cost, accrued amounts, calculated allocation, book future book reserve, accruals, and remaining life, with a specific entry referencing 'SURVIVOR CURVE IOWA 40-R3' and 'NET SALVAGE PERCENT5'.

- 3. NSP[ is entitled to full recovery of and a return on the prudently incurred investment in its regulated assets regardless of the depreciation methodology employed from time to time. - 4. In.lieu of pursuing recovery of the future deco...

AI summary NSP is entitled to full recovery of prudently incurred investments in its regulated assets. Instead of recovering future decommissioning costs for hydro assets as proposed, NSPI will conduct a study to assess retirement obligations, reinvestment, and potential extensions of the useful lives of hydro assets, with any resulting proposals subject to DARB approval.

- 3. NSPI is entitled to full recovery of and a return on the prudently incurred investment in its regulated assets regardless of the depreciation methodology employed from time to time. - 4. In lieu of pursuing recovery of the future deco...

AI summary NSPI asserts its right to recover costs and earn a return on prudently incurred investments in regulated assets, regardless of depreciation methods. Instead of pursuing recovery of future decommissioning costs for hydro assets, NSPI will conduct a study to assess retirement, repowering, and optimization opportunities for hydro assets.

- 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. The reserve variance represents the difference between the 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 in salvage value calculations, excluding certain transaction types like reimbursed retirements and outliers. It also mentions the lack of internal management analysis on asset useful lives by NS Power, relying instead on external studies.

1 Introduction Nova Scotia Power Inc.'s (NS Power's) mission is that "We are proud to power Nova Scotia. Our customers count on us for safe, reliable and affordable electricity." NS Power is committed to supporting both the provincial and...

AI summary Nova Scotia Power Inc. (NS Power) outlines its commitment to asset management through its Strategic Asset Management Plan (SAMP), emphasizing the need for rigorous processes to support clean energy goals and regulatory compliance. The SAMP is a 5-year plan subject to review and revision as needed.

2 Purpose This SAMP describes NS Power's Asset Management objectives and their alignment with corporate objectives, how value from assets is derived and contributes to the achievement of objectives, the approach NS Power takes to decision-...

AI summary This section outlines NS Power's Strategic Asset Management Plan (SAMP), focusing on its Asset Management objectives, guiding principles, and approach to decision-making. The plan emphasizes integration, technology optimization, continuous improvement, and flexibility in managing assets to meet evolving operational, environmental, and regulatory needs.

2.1 Asset Management Overview NS Power employs Asset Management as a discipline to consistently and diligently understand the requirements of its assets to achieve organizational objectives and the risks to achieving those objectives, whil...

AI summary NS Power employs Asset Management to understand and manage its core assets, including generation and energy delivery infrastructure, to achieve organizational objectives while balancing customer costs. The approach is influenced by factors such as renewable integration, climate change, and regulatory requirements. NS Power has received several Asset Management awards and follows ISO 55000 standards without seeking certification.

2.2 Scope of Asset Management The scope of Asset Management at NS Power aligns with the guidance within ISO 55000 and is accurately visualized by the Institute for Asset Management's 6-box Conceptual Asset Management Model. 3 . Fig.3 – 6-b...

AI summary The scope of Asset Management at NS Power is aligned with ISO 55000 standards and is visualized through the Institute for Asset Management's 6-box Conceptual Asset Management Model. The approach includes all elements of the model, ensuring an effective and integrated system.

3 Nova Scotia Power Asset Management Framework NS Power's Asset Management Framework encompasses all elements of its Asset Management approach, including tools, people, and processes. It provides a structure whereby asset "mission" (what i...

AI summary NS Power's Asset Management Framework includes tools, people, processes, and integration with enterprise-wide initiatives such as climate change planning, load growth, renewable integration, and demand-side management. It is aligned with ISO 55000 and the IAM model, with the EAM division leading these efforts.

3.1 Policy To confirm its commitment to Asset Management, NS Power approved and issued its Asset Management Policy in 2024. The policy is used to communicate the Asset Management approach to the wider organization as well as other stakehol...

AI summary NS Power approved an Asset Management Policy in 2024 to communicate its approach to stakeholders, emphasizing principles like balancing risk and affordability, data integration, and organizational support for asset management.

3.2 Structure and Leadership NS Power's EAM division reports directly to its Chief Operating Officer (COO) through a Director, parallel with the Energy Delivery and Power Production divisions which are the "owners" of the majority of NS Po...

AI summary NS Power's EAM division is structured under the Chief Operating Officer, with three departments focused on risk, strategic planning, and operations. The division includes engineering, IT, financial, and compliance resources and works with technical SMEs to support field operations and decision-making.

4 Asset Management Objectives NS Power's Asset Management Objectives are derived from and shaped by organizational objectives. The following foundational objectives underpin NS Power's Asset Management practice: - Manage assets and asset i...

AI summary NS Power's Asset Management Objectives are aligned with organizational goals, focusing on managing assets effectively, normalizing risk, leveraging reliability teams for planning, ensuring data accessibility, and meeting compliance requirements such as Nova Scotia Power Incorporated Performance Standards Regulations and NERC/NPCC Requirements.

4.2 Roadmap Objectives NS Power has also defined Asset Management near-term "Roadmap" objectives which are targeted at the further formalization and improvement of its Asset Management System. NS Power is targeting completion of these obje...

AI summary NS Power has outlined near-term Roadmap objectives for its Asset Management System, aiming for completion by 2027. The organization anticipates significant internal changes in the coming years, which will influence the long-term Asset Management roadmap objectives.

4.3 Risks to the achievement of objectives As with all organizations, there are risks to the achievement of both Organizational objectives and Asset Management objectives. - Human Resources and Competency Ensuring that competent resources...

AI summary The document outlines risks to achieving organizational and asset management objectives, including human resource challenges, aging assets, affordability concerns, and regulatory changes. The Energy Reform Act is highlighted as a significant legislative change impacting NS Power's structure and operations.

6 Stakeholders Stakeholders are person(s) or group(s) that have an interest in the organization's performance, success or the impact of its activities. Both internal and external stakeholders have a vested interest in the quality and effec...

AI summary The document discusses stakeholders, defined as individuals or groups with an interest in NS Power's performance and the impact of its activities, emphasizing both internal and external stakeholders' interest in the quality and effectiveness of NS Power's asset management practices.

6.2 Internal Stakeholders Internal stakeholders have other unique needs and expectations. Examples include confidence that the assets they work with and on can be operated safely and reliably, that they have sufficient resources to complet...

AI summary Internal stakeholders require confidence in asset safety, resource availability, and involvement in decision-making. NS Power emphasizes organizational commitment to asset management, involving multiple departments beyond EAM, such as Procurement, Human Resources, and Safety, for its effective implementation and improvement.

6.2.1 Asset Reliability Teams Asset Reliability Teams are a key component of NS Power's internal stakeholder engagement for those in areas with direct ownership over physical assets. Reliability Teams are asset-grouping focused, multi-disc...

AI summary Asset Reliability Teams are a key part of NS Power's stakeholder engagement, focusing on asset management and best practices. NS Power participates in various industry organizations to stay informed on emerging technologies and best practices in asset management.

7 The Asset Management System As described above and in the Asset Management Framework (Fig. 4), the major components of NS Power's Asset Management System are the Asset Management Policy, SAMP, Asset Management Playbook, AMPs, and Asset M...

AI summary The Asset Management System of NS Power includes key components such as the Asset Management Policy, SAMP, Playbook, AMPs, and SOPs. These tools and processes, aligned with ISO 55000, guide the organization in managing its assets effectively and achieving its objectives.

7.1 Asset Management Playbook The Asset Management playbook is a mid-level document which describes the key processes and functions which enable, integrate and sustain asset management practice. NS Power uses several "icons" to communicate...

AI summary The Asset Management Playbook outlines key processes and functions that support asset management practices at NS Power. It includes visual tools such as the Asset Management Pyramid and Mechanism, which guide risk evaluation, normalization, and continuous improvement. The Capital Execution Justification Criteria (CEJC), approved by the UARB, is integrated into regulated capital project processes.

7.2 Asset Management Plans NS Power's Asset Management Plans (AMPs) are formulated for specific asset groupings and developed through the participation of Reliability Teams. The AMP template includes the following sections: - 1. Overview p...

AI summary NS Power develops Asset Management Plans (AMPs) for specific asset groupings, incorporating risk ratings, strategies, and performance expectations. The Utilization Factor (UF) is introduced to better forecast generating unit demands, considering factors like capacity, service hours, and asset health. AMPs aim to optimize asset interventions through technology and analytics, focusing on critical assets and reliability-centered maintenance.

7.3 Asset Management Standard Operating Practices Asset Management SOPs are written to capture methodologies and processes applied or administered by the EAM team. While there are many functions in the organization which contribute to the...

AI summary This section outlines the Asset Management Standard Operating Practices (SOPs) developed by the EAM team to document methodologies and processes used in asset management. These SOPs cover internal processes such as the Reliability Team Process, Internal Audit Process, and Criticality Assessment Process, which support sustainment and continuous improvement.

7.4 Asset Management Portfolio Overview NS Power expressly limits its asset management efforts on assets for operations - all Generation and Energy Delivery (Transmission, Distribution & Substation) assets required to generate and deliver...

AI summary NS Power focuses its asset management efforts on critical generation and energy delivery assets, with less rigor applied to facilities and IT assets. DirectLine and Maximo are the primary systems of record for managing generation and energy delivery assets, respectively.

9.1 Capital Process In support of its organizational and Asset Management objectives, NS Power utilizes the Asset Management Mechanism to inform and make risk-based decisions. This matrix, aligned with the matrices in NS Power's CEJC, prov...

AI summary NS Power uses an Asset Management Mechanism to evaluate risks and make decisions based on asset condition and organizational goals. The process considers safety, environmental impact, and business sustainability, while also factoring in customer affordability and financial constraints. A risk matrix is used, but subject matter expertise is essential for accurate evaluations. The Capital Optimization process, led by the EAM team, ensures that decisions balance risk, financial considerations, and operational needs.

9.3 Asset Information Quality asset information, both static and dynamic, is critical to informing an understanding of asset condition and making risk-informed decisions. As noted in Section 4.2 above, the development of a Data Strategy is...

AI summary The document emphasizes the importance of quality asset information for informed decision-making and outlines NS Power's efforts in developing a Data Governance strategy. It highlights the need for integration and control of data across systems, as well as effective change management to sustain asset information programs.

10 Continuous Improvement NS Power is committed to continuous improvement of its Asset Management practice, utilizing both leading and lagging indicators to monitor effectiveness, and change maintenance strategies, operating strategies, or...

AI summary NS Power is committed to continuous improvement in its Asset Management practice, using both leading and lagging indicators to monitor effectiveness and adjust strategies accordingly. It employs proactive and reactive monitoring processes, including risk ratings, compliance measures, performance monitoring, and root cause analysis, and reports performance metrics such as DAFOR, CAIDI, and SAIFI.

NON-CONFIDENTIAL 1 Request IR-25: 2 3 The following request is directed at NS Power. Please describe and provide copies of all 4 decommissioning studies relied upon to support or inform the net salvage estimates of each 5 account, includin...

AI summary Request IR-25 asks NS Power to provide decommissioning studies and explain variations from the Gannett Fleming report. NS Power responds by referring to Appendix 08B–08D and NSEB IR-85, noting consistency with the Stantec report and providing an analysis from the Depreciation Study to support selected interim net salvage percentages.

Appendix "A" GRA Element Settlement Terms 391.32 RESERVE VARIANCE AMORT - COMPUTER HARDWARE OFFICE FURNITURE EQUIPMENT - COMPUTER SOFTWARE RESERVE VARIANCE AMORT - COMPUTER SOFTWARE 10 - SQ 0 246,257,554 (416,440) c 85,873,932 (22,338,881)...

AI summary The document presents a detailed breakdown of reserve variance amortization across various categories such as computer hardware, office furniture, transportation equipment, and communication equipment. It includes figures and percentages related to different elements and their associated costs and amortization schedules.

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.

Use of Management Estimates The preparation of consolidated financial statements in accordance with USGAAP requires management to make estimates and assumptions. These may affect the reported amounts of assets and liabilities at the date o...

AI summary The preparation of consolidated financial statements under USGAAP requires management estimates and assumptions, particularly in areas such as rate-regulated assets, pension benefits, unbilled revenue, and asset retirement obligations. These estimates are reviewed regularly based on historical experience and current conditions.

Asset Retirement Obligations An ARO is recognized if a legal obligation exists in connection with the future disposal or removal costs resulting from the permanent retirement, abandonment, or sale of a long-lived asset. A legal obligation...

AI summary The document explains how asset retirement obligations (AROs) are recognized and accounted for under GAAP. AROs are liabilities related to future disposal or removal costs of long-lived assets. Conditional AROs are not recognized if their fair value cannot be reasonably estimated. The Company uses the credit-adjusted risk-free rate to calculate AROs, and the liability is accreted over time.

Cost of Removal The Company recognizes non-ARO costs of removal ("COR") as regulatory liabilities or regulatory assets. The non-ARO COR represents funds received from customers through depreciation rates to cover estimated future non-legal...

AI summary The Company accounts for non-ARO costs of removal (COR) as regulatory liabilities or assets, funded by customer depreciation rates. These costs cover future decommissioning of PP&E, estimated based on historical data and future expectations, and are accrued over the asset's life according to UARB-approved depreciation studies.

Deferrals Related to Derivative Instruments: NSPI defers changes in fair value of derivatives that are documented as economic hedges or that do not qualify for NPNS exception, as a regulatory asset or liability as approved by the UARB. The...

AI summary NSPI defers changes in the fair value of derivatives that are economic hedges or do not qualify for NPNS exceptions as regulatory assets or liabilities, as approved by the UARB. Realized gains or losses are recognized when the hedged item settles, depending on the nature of the hedged item.

The estimated useful lives, in years, for each major category of PP&E consist of the following: Generation 32 to 65 Generation - hydro 63 to 131 Generation - wind 25 Transmission 40 to 80 Distribution 14 to 65 General plant and other 5 to...

AI summary The document outlines the estimated useful lives for major categories of Property, Plant, and Equipment (PP&E) in the utility sector, including ranges for generation, transmission, distribution, and general plant. It also provides estimated average amortization expenses for land rights and computer software over the next five years.

NSPI's target asset allocation for 2024 and 2023 was as follows: Asset Class 2024 Target Range at Market 2023 Target Range at Market Short-term securities 0% to 10% 0% to 10% Fixed income 34% to 49% 34% to 49% Equities: Canadian 5% to 15%...

AI summary NSPI's target asset allocation for 2023 and 2024 includes ranges for short-term securities, fixed income, and equities, both Canadian and non-Canadian. The pension assets are managed by the NSPI Management Pension Committee following policies approved by the Board of Directors.

The fair value of investments as at December 31, 2023, by asset category, are as follows: millions of dollars NAV Level 1 Level 2 Total Percentage Cash and cash equivalents $ - $ 9 $ - $ 9 1 % Equity securities: Canadian equity - 94 - 94 7...

AI summary The document presents the fair value of investments as of December 31, 2023, categorized by asset type. The largest portion of investments is in open-ended funds measured at NAV, accounting for 71% of the total investment value.

Investments in Emera Incorporated or NSPI As at December 31, 2024 and 2023, the assets related to the pension funds do not hold any material investments in Emera or NSPI securities. However, as a significant portion of assets for the benef...

AI summary As of December 31, 2024 and 2023, pension fund assets do not hold material investments in Emera or NSPI securities. However, due to pooled assets, there may be indirect investments in these securities.

As at December 31, 2024, future minimum lease payments to be received for each of the next five years and in aggregate thereafter are as follows: millions of dollars 2025 2026 2027 2028 2029 Thereafter Total Minimum lease payments to be re...

AI summary The text presents a table showing future minimum lease payments to be received by the company for each of the next five years and in aggregate thereafter, as of December 31, 2024. The section title 'RELATED PARTY TRANSACTIONS' suggests that the following content will discuss transactions involving related parties.

As at December 31, 2024, long-term debt maturities for each of the next five years and in aggregate thereafter are as follows: Year of maturity millions of dollars 2025 $ 125 2026 40 2027 - 2028 - 2029 217 Greater than 5 years 2,979 Total...

AI summary The document provides a table showing the long-term debt maturities for the next five years and beyond as of December 31, 2024, with a total of $3,361 million in debt. It also introduces a section on asset retirement obligations, indicating a focus on financial planning and regulatory considerations.

AROs mostly relate to the reclamation of land at the Company's thermal, hydro and combustion turbine sites; and the disposal of polychlorinated biphenyls in transmission and distribution equipment. Certain hydro, transmission and distribut...

AI summary Asset Retirement Obligations (AROs) are primarily associated with land reclamation at the Company's thermal, hydro, and combustion turbine sites, as well as the disposal of polychlorinated biphenyls in transmission and distribution equipment. Some assets, such as hydro, transmission, and distribution infrastructure, may have AROs that cannot be measured due to their indefinite use.

As at December 31, 2024 and 2023, some of the Company's transmission and distribution assets may have additional conditional AROs which are not recognized in the consolidated financial statements as the fair value of these obligations coul...

AI summary The company has conditional asset retirement obligations (AROs) related to its transmission and distribution assets as of December 31, 2024 and 2023. These AROs are not recognized in financial statements due to the inability to reasonably estimate their fair value. Management plans to monitor these obligations and recognize a liability once determinable.

Polychlorinated Biphenyl Equipment In response to the Canadian Environmental Protection Act 1999, 2008 Polychlorinated Biphenyl ("PCB") Regulations to phase out electrical equipment and liquids containing PCBs, NSPI has implemented a progr...

AI summary NSPI is implementing a program to eliminate PCB-containing electrical equipment by 2025, in compliance with the Canadian Environmental Protection Act and 2008 PCB Regulations. The program has a total estimated cost of $115 million, with $92 million spent as of December 31, 2024. An ARO liability of $2 million has been recognized on the balance sheet.

Hurricane Fiona: On June 27, 2024, the UARB approved the deferred recognition of $25 million in incremental operating costs incurred during the Hurricane Fiona storm restoration efforts in September 2022. Following the UARB approval, the $...

AI summary The UARB approved the deferred recognition of $25 million in incremental operating costs from Hurricane Fiona's storm restoration efforts, reclassifying it to 'Regulatory assets'. Additionally, $10 million of undepreciated costs from retired assets were also reclassified and will be amortized over 10 years starting July 1, 2024.

Significant changes in the Consolidated Balance Sheets between December 31, 2024 and December 31, 2023 include: Increase millions of dollars (Decrease) Explanation Assets Cash $ (78) Decreased due to timing of receipts Inventory (50) Decre...

AI summary The Consolidated Balance Sheets show significant changes between 2023 and 2024, including decreases in cash, inventory, and regulatory assets, and increases in derivative instruments, pension assets, and property, plant, and equipment. These changes are attributed to factors like timing of receipts, commodity prices, capital investment, and regulatory deferrals related to the Fuel Adjustment Mechanism (FAM).

Defeasance Upon privatization of the former provincially owned Nova Scotia Power Corporation ("NSPC") in 1992, NSPI was appointed to manage and administer a portfolio of defeasance securities. The securities provide principal and interest...

AI summary The text discusses the defeasance securities managed by Nova Scotia Power Inc. (NSPI) on behalf of Nova Scotia Power Finance Corporation (NSPFC) following the privatization of Nova Scotia Power Corporation in 1992. The securities, totaling $200 million as of 2024, are held in trust and used to service defeased debt, with a significant portion invested in related debt to eliminate risk.

Five-Year Reliability Plan – 2025-2029 NON-CONFIDENTIAL 2026-2027 GRA NSEB IR-20 Attachment 1 Page 16 of 40 - As outlined in M11921 New Distribution Rights-of-Way Phase 10,5F 6 1 NS Power uses its Asset - 2 Management Mechanism and Feeder...

AI summary NS Power uses an Asset Management Mechanism and Feeder Risk Profiles to prioritize tree cutting on distribution feeders. Criticality assessments consider factors such as electricity usage, regulatory consequences, customer count, redundancy, and ease of access, with condition ratings from 1 to 5 indicating the vegetative condition of a feeder.

REDACTED 1 Request IR-51: 15 continued safe operation and environmental protection. 16 17 NS Power's Petroleum Piping and Tank Inspection and Integrity Program (Quality Processes QP 18 G011 and QP-G039) outlines a risk-based approach to in...

AI summary The text discusses NS Power's inspection and integrity program for petroleum piping and tanks, emphasizing risk-based assessments and regulatory compliance. It also references a request for information on cost savings initiatives planned for 2026 and 2027.

CONFIDENTIAL (Attachment Only) 1 Request IR-85: 2 3 Reference: Exhibit N-7, Appendix 8E 4 5 (a) Please explain the difference between the estimated costs to fully decommission NS 6 Power's hydroelectric system on page 18 of 33 of Appendix...

AI summary The request seeks clarification on the differences between estimated full and partial decommissioning costs for NS Power's hydroelectric systems, the breakdown of costs removed in the partial decommissioning, supporting documentation for avoiding full decommissioning, and justification for potential risks to future customers and shareholders. The response explains that full decommissioning costs include infrastructure removal, environmental, and archaeological work, with Tusket having a separate estimate.

2026-2027 GRA NSEB IR-85 Confidential Attachment 1 has been removed due to confidentiality. 1 Request IR-86: 2 3 Reference: Exhibit N-7, Appendix 8E 4 5 NS Power notes it has excluded the costs of decommissioning the Wreck Cove, Mersey and...

AI summary The document outlines a request (IR-86) related to the decommissioning costs of hydroelectric assets (Wreck Cove, Mersey, and Tusket) and how their exclusion from depreciation rates impacts cost recovery and rate pressure for customers. The request also asks for justification regarding the assumption that these assets will be operated in perpetuity and never decommissioned, and whether NS Power believes these facilities will never need decommissioning.

NON-CONFIDENTIAL 1 Request IR-2: 2 3 Please provide for each account a copy of all Iowa curves, including square curves, studied 4 against the plotted retirement data and the recommended curve for each account as well as 5 the calculated r...

AI summary The document requests and provides information related to Iowa curves and curve-fitting results for asset retirement obligations. It includes life tables, residual measures, and recommended curves for each account, as outlined in the Depreciation Study.

ACCOUNT 330.99 HYDRAULIC PRODUCTION PLANT AVG AGE RET 32.8 PLACEMENT BAND 1920-2023 003 EXPERIENCE ANALYSIS EXPERIENCE BAND 2004-2023 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RAT...

AI summary The text provides a detailed experience analysis table for Account 330.99, Hydraulic Production Plant, showing exposure, retirements, and survival ratios over various age intervals. The data spans from 0.0 to 38.5 years and includes exposure at the beginning of each interval, retirements during the interval, and survival percentages.

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 This document provides a detailed experience analysis for Account 340.99, which relates to other production plant - simple cycle. It includes data on age intervals, exposures, retirements, survival ratios, and percentages of survival across various time periods.

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.

ACCOUNT 340.99 OTHER PRODUCTION PLANT - COMBINED CYCLE AVG AGE RET 11.2 PLACEMENT BAND 2001-2023 001 EXPERIENCE ANALYSIS EXPERIENCE BAND 2003-2023 AGE AT BEGIN OF EXPOSURES AT BEGINNING OF RETIREMENTS DURING AGE RETMT SURV PCT SURV BEGIN O...

AI summary The document presents an experience analysis table for Account 340.99, Other Production Plant - Combined Cycle, showing exposure, retirements, and survival rates across various age intervals from 2003 to 2023. It details the percentage of survival at the beginning of each interval and the number of retirements during each interval.

ACCOUNT 353.00 STATION EQUIPMENT AVG AGE RET 29.4 005 EXPERIENCE ANALYSIS PLACEMENT BAND 1967-2023 EXPERIENCE BAND 2020-2023 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVA...

AI summary The text presents a table detailing the average age and retirement data for station equipment, including exposure at the beginning of various age intervals, retirements during those intervals, and survival rates. This data is part of a broader analysis related to equipment aging and replacement planning.

ACCOUNT 354.00 TOWERS AND FIXTURES AVG AGE RET 32.3 PLACEMENT BAND 1978-2023 002 EXPERIENCE BAND 2014-2023 EXPERIENCE ANALYSIS AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV...

AI summary This table provides a detailed analysis of the aging and retirement trends for towers and fixtures, with data spanning from 1978 to 2023. It includes exposure numbers, retirement rates, survival ratios, and percentages of survival at different age intervals.

ACCOUNT 368.00 LINE TRANSFORMERS PLACEMENT BAND 1925-2023 001 EXPERIENCE BAND 1942-2023 SURVIVOR CURVE RESID MEAS RANGE OF FIT SURVIVOR CURVE RESID MEAS RANGE OF FIT 32.8-S0 32.2-S0.5 31.6-S1 31.3-S1.5 1.61 2.70 4.98 7.13 0 - 45 0 - 45 0 -...

AI summary The text presents data on line transformers, including survivor curves, residual measurements, and ranges of fit for different placement and experience bands from 1925 to 2023. The data includes specific values and ranges for various transformer models and their performance metrics.

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 373.00 STREET LIGHTING AND SIGNAL SYSTEMS PLACEMENT BAND 1962-2022 002 EXPERIENCE BAND 2004-2023 SURVIVOR CURVE RESID RANGE OF MEAS FIT SURVIVOR CURVE RESID RANGE OF MEAS FIT 20.6-S0 20.6-S0.5 20.6-S1 20.6-S1.5 20.6-S2 20.6-S2.5 20...

AI summary The document presents statistical data on survivor curves for street lighting and signal systems, categorized into placement and experience bands, with values ranging from 0 to 43 and 13 to 28. This data is used for analyzing system performance and reliability over time.

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 20,391,941.03- 0.00 20,391,941.03- TOTAL DATA 20,391,941.03- 0.00 20,391,941.03- 8 184,619,386.44 0.00 184,619,386.44 TOTAL DATA LESS CD 8 205,011,...

AI summary The text presents input control totals through 2023 and includes data on structures and improvements, with age bands and survival ratios. It also references an attachment from the 2026-2027 GRA Emrydia IR-2 document.

ORIGINAL LIFE TABLE, CONT. AVG AGE RET 25.5 PLACEMENT BAND 1960-2023 002 EXPERIENCE BAND 2004-2023 EXPERIENCE ANALYSIS AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTE...

AI summary The document presents a life table continuation with data on average age, exposures, retirements, and survival percentages across different age intervals, likely related to workforce or asset retirement analysis. The table includes statistical measures such as retirement ratios and survival ratios, and it references the 2026-2027 GRA Emrydia IR-2 Attachment 1.

2026-2027 General Rate Application (M12451) NSPI Responses to EMRYDIA Information Requests 1 Request IR-4: 2002 756,899.94 682,815 878,004 2003 189,765.62 169,430 220,128 2005 658,663.23 574,573 764,049 2006 635,325.47 546,653 736,978 2007...

AI summary The document presents a table with financial data spanning multiple years, including original costs, accrued amounts, and future book accruals. It includes information related to asset retirement obligations and salvage percentages for different years, including 1984, 1985, and 2023.

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) TUFTS COVE CT UNIT 4 INTERIM SURVIVOR CURVE IOWA 30-...

AI summary This section of the document details Account 340.99, which pertains to Other Production Plant - Combined Cycle. It includes information on TUFTS COVE CT UNIT 4, with details on its interim survivor curve, probable retirement year, and net salvage percentage.

ACCOUNT 354.00 TOWERS 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 60-S2.5 NET SALVAGE PERCENT40 1978 378,679.49 349,99...

AI summary The document presents a detailed table of financial data related to Account 354.00, which covers towers and fixtures, including original costs, accrued amounts, book reserves, future accruals, remaining life, and annual accruals from 1978 to 2019.

- 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 reserve variances related to computer hardware and software, including a proposed 5-year amortization period instead of the account's remaining life, and mentions the retirement of amounts for vintages outside the amortization period.

- 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.

- What species of tree are they using? - Southern yellow pine - They're looking into potentially changing - o Western red cedar - Lighter and gets you the same strength - Which would allow them to lift with their trucks - They are more exp...

AI summary The document discusses the types of wood used for utility poles, preservatives applied, joint-use poles with Bell-Alliant, and factors influencing pole retirements such as storm-hardening, CSA standards, highway widening, and inspection programs. Southern yellow pine is currently used, with consideration for alternatives like western red cedar. CCA is the preservative used, replacing Penta. Joint-use poles are common, and retirements are driven by infrastructure upgrades and regulatory standards.

Parentheses denote Credit amount. occurring at the midpoint of a one-year age interval of time, except the first age interval which encompasses only one-half year. The total retirements occurring in each age interval in a band are determin...

AI summary The text discusses the calculation of total retirements in each age interval by summing amounts for each transaction year-installation year combination. It also explains how other transactions, such as transfers and sales, are recorded and their impact on plant exposures at the beginning of each age interval. Table 3 illustrates the surviving plant and new plant additions for the years 2000-2009.

entries shown on Tables 1 and 2. For the purpose of determining the plant exposed to retirement, transfers-in are considered as being exposed to retirement in this group at the beginning of the year in which they occurred, and the sales an...

AI summary The text describes the method for calculating plant exposures over time, considering additions, transfers-in, and transfers-out. It explains how exposures are adjusted annually and provides an example calculation for the installation year 2005. Additionally, it outlines the process for creating an original life table using data from retirement and exposure schedules.

TABLE 4. ORIGINAL LIFE TABLE CALCULATED BY THE RETIREMENT RATE METHOD Experience Band 2000-2009 Placement Band 1995-2009

AI summary Table 4 presents an original life table calculated using the retirement rate method, comparing experience bands from 2000-2009 with placement bands from 1995-2009.

(Exposure and Retirement Amounts are in Thousands of Dollars) Age at Beginning of Interval (1) Exposures at Beginning of Age Interval (2) Retirements During Age Interval (3) Retirement Ratio (4) Survivor Ratio (5) Percent Surviving at Begi...

AI summary The table presents data on the exposure and retirement amounts of assets over time, with columns indicating age intervals, exposures at the beginning of each interval, retirements during the interval, and survival ratios. This data is essential for understanding asset retirement planning and management.

Field Trips In order to be familiar with the operation of the company and observe representative portions of the plant, field trips were scheduled. A general understanding of the function of the plant and information with respect to the re...

AI summary Field trips were organized to familiarize participants with the company's operations and observe parts of the plant. The trips provided insights into past and expected retirements, which were used in statistical analyses.

Salvage Analysis The estimates of net salvage were based in part on historical data compiled for the years 1993 through 2009. Cost of removal and salvage were expressed as percents of the original cost of plant retired, both on annual and...

AI summary The salvage analysis uses historical data from 1976 to 2009 to estimate net salvage values, expressed as a percentage of the original cost of retired plant. Data is categorized by Transmission, Distribution, and General Plant accounts, with more recent five-year averages considered for estimates.

Net Salvage Considerations The net salvage estimates for transmission and distribution plant accounts were based primarily on judgment which considered a number of factors. The primary factors were the analyses of historical data; the net...

AI summary The document discusses net salvage estimates for transmission and distribution plant accounts, based on historical data, management plans, and previous studies. Decommissioning studies were conducted for steam and hydro production plants, with cost estimates adjusted for inflation using the Handy Whitman cost indexes. Amortization accounting is used for certain General Plant accounts, with minimal future salvage costs anticipated.

Estimated Decommissioning Costs and Net Salvage Percents Related to Electricity Generating Stations Estimated Total Total Depreciable Max. Rated Decommissioning Decommissioning Annual Cost Decommissioning Original Net Probable Capacity Cos...

AI summary The document provides estimated decommissioning costs and net salvage percentages for various electricity generating stations in Nova Scotia, including Lingan, Point Tupper, Point Aconi, Trenton, Tufts Cove, and Marine Terminal, with details on capacity, retirement dates, and financial figures.

CALCULATION DATE.. 12-31-2009 SURVIVOR CURVE.... 25-S2 BEG (1) AGE INTERVAL END (2) LIFE (3) RETIREMENTS DURING INTERVAL (4) GROUP ANNUAL ACCRUAL (5)=(4)/(3) YEAR INST (6) SUMMATION OF ANNUAL ACCRUALS (7) AVERAGE PERCENT SURVIVING FACTOR F...

AI summary The text provides a survivor curve calculation as of December 31, 2009, showing data on life intervals, retirements, annual accruals, and survival factors. This appears to be part of a financial or actuarial analysis, likely related to depreciation or asset management.

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, survival ratios, and percentages for different age intervals, likely related to asset depreciation or mortality rates. It includes numerical values and statistics for various time periods, possibly used in regulatory or financial analysis.

ACCOUNT 355 POLES AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1930-2009 EXPERIENCE BAND 1942-2009 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO...

AI summary The text presents a detailed life table for Account 355, which tracks poles and fixtures from 1930 to 2009. It includes data on exposure, retirements, survival percentages, and ratios across various age intervals, providing insights into the longevity and replacement rates of these assets.

PLACEMENT BAND 1930-2009 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 4.5 5.5 6.5 7.5 8.5 44...

AI summary The document presents a table with data on exposure, retirements, and survival rates across various age intervals, likely related to depreciation or asset management. It includes figures for exposures, retirements, ratios, and survival percentages. The text also references an appendix and attachment from a 2010 depreciation study and mentions a GRA Emrydia IR-16.

ACCOUNT 353 STATION EQUIPMENT REGULAR COST OF REMOVAL GROSS SALVAGE NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 2,049,168 115,166 6 9,208 0 105,958- 5- 1994 1,250,184 68,489- 5- 11,241- 1- 57,248 5 1995 419,759 168,7...

AI summary The text presents a table detailing station equipment retirements and related financial figures from 1993 to 2006, including amounts for retirements, cost of removal, gross salvage, and net salvage. The data includes yearly totals and three-year moving averages, highlighting trends over time.

SUMMARY OF BOOK SALVAGE YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT 2002 2003 4,324 0 0 0 2004 2005 2006 2007 2008 2009 43,900 20,473 47 0 20,473- 47- TOTAL 48,224 20,473 42 0 20,473-...

AI summary The summary presents a table detailing book salvage data from 2002 to 2009, including regular retirements, cost of removal, and salvage amounts. The data shows significant numbers in 2004–2009, with percentages provided for cost and salvage amounts. A three-year moving average and a five-year average are also included.

ACCOUNT 362 STATION EQUIPMENT YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 1,938,240 15,857 466,789 753,...

AI summary The document presents a table detailing station equipment retirements and associated costs from 1993 to 2009. It includes columns for regular retirements, cost of removal, gross salvage, and net salvage amounts, with data provided in percentages and absolute values.

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) LINGAN 1-2 INTERIM SURVIVOR CURVE IOWA 60-L2 PROBABLE RETIREMENT YEAR 6...

AI summary The text presents a table related to the steam production plant under Account 310.99, including details such as original cost, accrued amounts, calculated reserves, and remaining life of the asset. The table includes information about the Lingan 1-2-Interim Survivor Curve Iowa 60-L2 and its probable retirement 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 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) 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1...

AI summary The text presents a detailed financial table for Account 359, which covers roads, trails, and bridges, spanning from 1952 to 1991. The table includes original costs, accrued amounts, calculated allocations, reserves, accruals, remaining life, and annual accruals for each year, providing a comprehensive overview of the financial management of infrastructure over several decades.

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 The text presents a depreciation schedule for land rights, including original costs, accrued values, calculated reserves, and annual accruals over multiple years. It includes data from 1992 to 2009 and 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) SURVIVOR CURVE IOWA 48-R1.5 NET SALVAGE PERCENT5

AI summary The text presents a table titled 'Account 361 Structures and Improvements' with columns related to costs, accrued amounts, calculated reserves, and annual accruals. A row includes a reference to 'SURVIVOR CURVE IOWA 48-R1.5' and 'NET SALVAGE PERCENT5', indicating data related to asset depreciation or salvage value.

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) SURVIVOR CURVE IOWA 38-R2.5 NET SALVAGE PERCENT40

AI summary This section of the document outlines Account 364, which pertains to poles, towers, and fixtures, and includes a table with columns for year, original cost, accrued amounts, calculated allocation, reserve, accruals, remaining life, and annual accrual. A specific entry under 'SURVIVOR CURVE IOWA 38-R2.5' with a net salvage percentage of 40 is noted, though no further details are provided.

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 65-S3 NET SALVAGE PERCENT 0

AI summary This section of the document discusses Account 365, which relates to overhead conductors and devices, including details such as original cost, accrued amounts, reserves, and annual accruals. It also references a survivor curve and net salvage percentage.

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 IOWA 40-R3 NET SALVAGE PERCENT5

AI summary The document presents a table related to Account 389.1 Land Rights - General Plant, including columns for year, original cost, accrued amounts, calculated allocation, book future reserve, accruals, and remaining life. The table includes a row labeled 'SURVIVOR CURVE IOWA 40-R3' with a note about net salvage percent.

The Parties HEREBY AGREE: - 1. This agreement is a "black box settlement" designed to achieve an overall result. The Parties have agreed to this settlement on the basis that it is made without prejudice to the right of any of the Parties t...

AI summary The Parties have reached a 'black box settlement' regarding depreciation rates for NSPI, agreeing to specific rates for wind turbine assets and reserving rights for future hearings. NSPI will conduct a study on hydro assets to assess decommissioning and optimization opportunities, with any resulting proposals subject to UARB approval.

- 3. NSP[ is entitled to full recovery of and a return on the prudently incurred investment in its regulated assets regardless of the depreciation methodology employed from time to time. - 4. In.lieu of pursuing recovery of the future deco...

AI summary NSP is entitled to full recovery of prudently incurred investments in regulated assets regardless of depreciation methods. NSPI will conduct a study on hydro assets to assess decommissioning obligations, reinvestment, and repowering opportunities, with any resulting proposals subject to DARB approval.

- 3. NSPI is entitled to full recovery of and a return on the prudently incurred investment in its regulated assets regardless of the depreciation methodology employed from time to time. - 4. In lieu of pursuing recovery of the future deco...

AI summary NSPI is entitled to recover prudently incurred investments in regulated assets regardless of depreciation methods. Instead of recovering decommissioning costs for hydro assets as proposed, NSPI will conduct a study to assess future obligations, reinvestment, and repowering opportunities for hydro assets.

- 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: 11 Gannett Fleming worked with NS Power subject matter e...

AI summary The document discusses the retirement of amounts outside the amortization period and outlines factors influencing asset retirement, such as normal wear and tear, inadequacy, and technical/economic obsolescence. It also references NS Power's Strategic Asset Management Plan (SAMP) and its alignment with ISO 55000 standards for managing its asset portfolio.

2 Purpose This SAMP describes NS Power's Asset Management objectives and their alignment with corporate objectives, how value from assets is derived and contributes to the achievement of objectives, the approach NS Power takes to decision-...

AI summary NS Power's Asset Management approach is aligned with corporate objectives and guided by principles such as integration, technology enablement, continuous improvement, and flexibility. These principles support the integration of new technologies and sustainable practices, ensuring compliance and effectiveness in asset management.

2.1 Asset Management Overview NS Power employs Asset Management as a discipline to consistently and diligently understand the requirements of its assets to achieve organizational objectives and the risks to achieving those objectives, whil...

AI summary NS Power employs Asset Management to understand and manage its core assets, including generation and delivery infrastructure, to meet organizational goals and manage risks. The approach is influenced by factors such as the integration of renewables, climate change, and technological advancements. NS Power has received several awards for its Asset Management practices.

2.2 Scope of Asset Management The scope of Asset Management at NS Power aligns with the guidance within ISO 55000 and is accurately visualized by the Institute for Asset Management's 6-box Conceptual Asset Management Model. 3 . Fig.3 – 6-b...

AI summary This section outlines the scope of Asset Management at NS Power, aligning with ISO 55000 standards and the Institute for Asset Management's 6-box Conceptual Asset Management Model. It emphasizes an integrated approach to asset management across all areas of the model.

3 Nova Scotia Power Asset Management Framework NS Power's Asset Management Framework encompasses all elements of its Asset Management approach, including tools, people, and processes. It provides a structure whereby asset "mission" (what i...

AI summary NS Power's Asset Management Framework outlines its approach to managing assets, including tools, people, and processes. It identifies asset missions and risks, and integrates with enterprise-wide initiatives, including regulatory deliverables, planning for climate change, load growth, renewable integration, and demand-side management.

3.1 Policy To confirm its commitment to Asset Management, NS Power approved and issued its Asset Management Policy in 2024. The policy is used to communicate the Asset Management approach to the wider organization as well as other stakehol...

AI summary NS Power confirmed its commitment to Asset Management by approving and issuing its Asset Management Policy in 2024. The policy outlines core principles such as balancing risk and affordability, organizational support for asset management, treating data as an asset, and integrating asset management with other functions.

3.2 Structure and Leadership NS Power's EAM division reports directly to its Chief Operating Officer (COO) through a Director, parallel with the Energy Delivery and Power Production divisions which are the "owners" of the majority of NS Po...

AI summary NS Power's EAM division is structured to report directly to the COO, with three departments focusing on risk and reliability, strategic asset planning, and AM operations. The division includes engineering, IT, financial, and other experts, and works with other teams like System Planning & Grid Integration and Reliability Implementation.

4 Asset Management Objectives NS Power's Asset Management Objectives are derived from and shaped by organizational objectives. The following foundational objectives underpin NS Power's Asset Management practice: - Manage assets and asset i...

AI summary NS Power's Asset Management Objectives are aligned with organizational goals and include managing assets effectively, normalizing risk, sustaining productive capacity, leveraging reliability teams for planning, ensuring data accessibility, and meeting compliance requirements such as Nova Scotia Power Incorporated Performance Standards Regulations and NERC/NPCC Requirements.

4.1 Balanced Scorecard Along with Environmental, Safety, People, and Financial objectives, NS Power includes an Asset Management line on its annual internal Balanced Scorecard (BSC). These goals often include targets for common electric ut...

AI summary NS Power includes an Asset Management line on its annual Balanced Scorecard, which tracks performance metrics like DAFOR, CAIDI, and SAIDI, as well as strategic initiatives from climate adaptation and integrated resource plans.

4.2 Roadmap Objectives NS Power has also defined Asset Management near-term "Roadmap" objectives which are targeted at the further formalization and improvement of its Asset Management System. NS Power is targeting completion of these obje...

AI summary NS Power has set near-term Roadmap objectives for improving its Asset Management System, aiming for completion by 2027. The organization anticipates significant changes in the coming years, which will influence the definition of longer-term Asset Management goals.

4.3 Risks to the achievement of objectives As with all organizations, there are risks to the achievement of both Organizational objectives and Asset Management objectives. - Human Resources and Competency Ensuring that competent resources...

AI summary The section outlines risks to achieving organizational and asset management objectives, including challenges with human resources, aging assets, affordability, and regulatory changes like the Energy Reform Act, which will impact NS Power's structure and operations.

5 Regulatory Context and Stakeholder Engagement NS Power is regulated under the Public Utilities Act and the Electricity Act by the Nova Scotia Utility and Review Board (UARB), and through these Acts NS Power is mandated to serve the elect...

AI summary NS Power is regulated under the Public Utilities Act and Electricity Act by the Nova Scotia Utility and Review Board (UARB). The UARB oversees various proceedings such as General Rate Applications and Integrated Resource Plans. NS Power's EAM division supports these processes, and senior leadership is involved in reviewing deliverables and providing feedback on asset management practices. Changes from the Energy Reform Act may impact these processes.

6 Stakeholders Stakeholders are person(s) or group(s) that have an interest in the organization's performance, success or the impact of its activities. Both internal and external stakeholders have a vested interest in the quality and effec...

AI summary Stakeholders are defined as individuals or groups with an interest in NS Power's performance and the impact of its activities. Both internal and external stakeholders are concerned with the quality and effectiveness of NS Power's asset management practices.

6.2 Internal Stakeholders Internal stakeholders have other unique needs and expectations. Examples include confidence that the assets they work with and on can be operated safely and reliably, that they have sufficient resources to complet...

AI summary Internal stakeholders have unique needs related to asset safety, resource sufficiency, and participation in decision-making. NS Power emphasizes organizational commitment to Asset Management, involving multiple departments beyond EAM, such as Procurement, Human Resources, and Safety, for its effective implementation and improvement.

6.2.1 Asset Reliability Teams Asset Reliability Teams are a key component of NS Power's internal stakeholder engagement for those in areas with direct ownership over physical assets. Reliability Teams are asset-grouping focused, multi-disc...

AI summary NS Power's Asset Reliability Teams are responsible for internal stakeholder engagement and ensuring the development of AMPs and asset risk rankings. They also monitor industry best practices and participate in various industry organizations to stay updated on emerging technologies and standards.

7 The Asset Management System As described above and in the Asset Management Framework (Fig. 4), the major components of NS Power's Asset Management System are the Asset Management Policy, SAMP, Asset Management Playbook, AMPs, and Asset M...

AI summary The Asset Management System of NS Power includes key components such as the Asset Management Policy, SAMP, Playbook, AMPs, and SOPs. The Playbook outlines tools and processes for asset management, while AMPs align with ISO 55000 and define strategies for specific asset classes. SOPs provide detailed processes under the EAM team's oversight.

7.1 Asset Management Playbook The Asset Management playbook is a mid-level document which describes the key processes and functions which enable, integrate and sustain asset management practice. NS Power uses several "icons" to communicate...

AI summary The Asset Management Playbook outlines key processes and functions for asset management at NS Power, including the Asset Management Pyramid and Mechanism. These tools support continuous improvement, reliability, and risk management, with the Mechanism integrated into capital projects via the CEJC, approved by the UARB.

7.2 Asset Management Plans NS Power's Asset Management Plans (AMPs) are formulated for specific asset groupings and developed through the participation of Reliability Teams. The AMP template includes the following sections: - 1. Overview p...

AI summary NS Power develops Asset Management Plans (AMPs) for specific asset groupings, incorporating risk ratings, utilization factors, and maintenance strategies. Utilization Factor (UF) is introduced to better forecast generating unit demands, considering factors like service hours, cycles, and asset health. AMPs are used to optimize maintenance through predictive analytics and condition monitoring, focusing on critical assets.

7.3 Asset Management Standard Operating Practices Asset Management SOPs are written to capture methodologies and processes applied or administered by the EAM team. While there are many functions in the organization which contribute to the...

AI summary The document outlines the Standard Operating Practices (SOPs) for Asset Management, emphasizing their role in capturing methodologies and processes used by the EAM team. These SOPs support sustainment and continuous improvement and include examples such as the Reliability Team Process and Internal Audit Process.

7.4 Asset Management Portfolio Overview NS Power expressly limits its asset management efforts on assets for operations - all Generation and Energy Delivery (Transmission, Distribution & Substation) assets required to generate and deliver...

AI summary NS Power focuses its asset management on critical generation and energy delivery assets, with practices also applied to facilities and IT assets. Data management strategies are being developed, and different systems of record are used for generation and energy delivery assets.

9.1 Capital Process In support of its organizational and Asset Management objectives, NS Power utilizes the Asset Management Mechanism to inform and make risk-based decisions. This matrix, aligned with the matrices in NS Power's CEJC, prov...

AI summary NS Power uses a risk-based Asset Management Mechanism to evaluate and prioritize capital decisions. While the mechanism provides a starting point for risk evaluation, it emphasizes the need for SME input due to potential data limitations. Risk considerations include safety, environmental impact, and business sustainability, with final decisions balancing risk, affordability, and operational needs.

9.3 Asset Information Quality asset information, both static and dynamic, is critical to informing an understanding of asset condition and making risk-informed decisions. As noted in Section 4.2 above, the development of a Data Strategy is...

AI summary The document discusses the importance of quality asset information in making informed decisions and highlights NS Power's efforts in developing a Data Governance strategy. It emphasizes the need for integration and control of data across systems and mentions the importance of effective change management.

10 Continuous Improvement NS Power is committed to continuous improvement of its Asset Management practice, utilizing both leading and lagging indicators to monitor effectiveness, and change maintenance strategies, operating strategies, or...

AI summary NS Power emphasizes continuous improvement in its asset management practices by using both leading and lagging indicators to monitor effectiveness and adjust strategies accordingly. The approach includes proactive and reactive monitoring processes, performance metrics, and compliance with regulations.

NON-CONFIDENTIAL 1 Request IR-25: 10 depreciation rates in 2026 and 2027 of both proposals. 11 12 Response IR-29: 13 14 This IR requests the Company perform alternative sets of depreciation calculations using varying 15 amortization period...

AI summary The document contains requests and responses related to depreciation rates and decommissioning costs. Specifically, it asks for alternative depreciation calculations and a reconciliation of decommissioning costs for hydroelectric assets, including historical recovery data and future estimates.

- Deferred Decarbonization Asset: In Matter M11220, the Board approved the creation of the DDA for the recovery of unrecovered costs related to generation assets to be retired by 2030 to meet decarbonization legislation. NS Power is propos...

AI summary The document discusses the regulatory amortization of deferred decarbonization assets, the retirement of the Annapolis Tidal plant, and the decommissioning of the Roseway Dam. NS Power is proposing to securitize the net book value of the DDA and has requested a five-year amortization period for the Roseway Dam decommissioning costs.

4.4 Conclusion We have reviewed the regulatory amortizations included in NS Power's 2024 Actuals and 2025 Budget, as well as 2024 Compliance, 2026 Forecast and 2027 Forecast. Our procedures included reviewing the methodology of proposed re...

AI summary The review of NS Power's regulatory amortizations for 2024 and 2025 shows forecast amounts of approximately $8.1 million in 2026 and $8.3 million in 2027, driven by non-standard meters, Hurricane Fiona cost recovery, and Annapolis Tidal Retired Assets. The review found no unreasonable aspects in the amortizations included in the GRA.

Figure 24 – Average deferred charges and credits: proposed versus existing[211,](#page-56-4)[212](#page-56-5) 16 2026 2026 2027 2027 ($ millions) Existing Impact Proposed Existing Impact Proposed Notes Financing charges 22.3 - 22.3 - 20.5...

AI summary The text presents a table comparing average deferred charges and credits for 2026 and 2027 under existing and proposed scenarios. Key changes include differences in FAM deferral balances due to variations in fuel costs recovered under existing rates versus those proposed in the GRA.

- 6 [3] Retired assets The retired assets average balance increases in 2026F due to the forecast addition at the end - 7 of 2025 of $4.8 million related to the unrecovered decommissioning costs associated with the Roseway Hydro 8 System, w...

AI summary The text discusses the increase in retired assets' average balance in 2026F due to the addition of decommissioning costs from the Roseway Hydro System and Smart Grid Nova Scotia assets, as well as the forecasted retirement of Annapolis Tidal assets in 2027. Amortization of these assets is also outlined.

Figure 26 – Asset retirement obligations[217](#page-57-3),[218](#page-57-4) 15 Proposed ($000s) 2025F 2026F 2027F Generation Steam 83,440 87,863 Gas turbine 6,404 6,742 LM6000 1,430 1,506 Wind turbine 16,933 17,835 Hydro 41,468 43,655 Tota...

AI summary The document presents a table outlining proposed asset retirement obligations (ARO) for various energy generation types in Nova Scotia for the years 2025 to 2027, with figures in thousands of dollars. It also includes a reference to a general rate application and information requests.

217 N-23 (C) – NSPI Responses to GT Information Requests – IR-83. 218 N-11- 2026-2027 GRA DA-04 Attachment 1. - 1 The average ARO included in rate base is $146.0 million and $153.7 million in 2026 Forecast and 2027 Forecast, - 2 respective...

AI summary The document discusses the inclusion of asset retirement obligations (ARO) in the rate base and deferred income taxes related to the FAM deferral and loss carry-forwards. It explains how deferred income taxes are recorded to ensure earnings neutrality and outlines other deferred credits included in the rate base for 2026 and 2027.

Figure 30 – Average cash working capital[234,](#page-61-1)[235](#page-61-2) 19 Proposed 2026F 2027F 2024 vs vs ($ millions) Compliance 2026F 2027F 2024C 2026F Allowance for working capital 79.1 137.5 114.7 58.4 (22.8) Average cash working...

AI summary The document presents a table showing the proposed and forecasted average cash working capital figures for different years, highlighting changes from 2024 to 2027. The table includes values for compliance, 2026F, 2027F, and comparisons to 2024C and 2026F. The text explains that the cash working capital allowance represents the average capital required beyond investments in plant and other rate base items.

Appendix A - Glossary of terms Abbreviation Term 71 N-23 (C) – NSPI Responses to GT Information Requests – IR-84 72 N-23 (C) – NSPI Responses to GT Information Requests – IR-85 73 N-23 (C) – NSPI Responses to GT Information Requests – IR-8...

AI summary This appendix lists various documents and responses related to information requests and a board decision letter concerning asset decommissioning by Nova Scotia Power Inc. It includes references to multiple information requests and board matters.

salvage parameter in this case is set as either a positive or negative percentage based on the original cost of the asset. As an example, if the original cost of an asset is $1,000,000, the average service life is 10 years, and the Average...

AI summary The text discusses the salvage parameter and its impact on depreciation and net salvage recovery, using the ALG and ELG procedures. It highlights how changes in average service life and survivor curves affect depreciation expense, particularly for high-investment assets. The goal is to set depreciation expense accurately and gradually.

Q: Are Iowa curves utilized in both ALG and ELG procedure calculations? A: Yes. Both the ALG and ELG procedures are based on actuarial analysis of mortality patterns to estimate how long an asset will be in use. In both Canada and the Unit...

AI summary Iowa curves are used in both ALG and ELG procedures to estimate asset longevity through actuarial analysis of mortality patterns, a common practice for regulated utilities in Canada and the United States.

cally aged retirements by the retirement rate method. In this procedure, an aged plant balance is developed for the year prior to and for each test year during the given term of comparison. Each given balance is aged by a simulation proced...

AI summary The text describes a method for aging plant balances using survivor curve trials based on the Iowa type curve. It also references NS Power's response to an information request regarding reliance on simulated plant data.

Figure 15 – NB Power aged retirement data and Iowa curve for Account 130.00

AI summary Figure 15 presents aged retirement data and an Iowa curve for Account 130.00 from NB Power, likely illustrating asset retirement planning or financial forecasting related to long-term obligations.

5 Under both the ALG and ELG procedures, most of the reserve deficiency rests in the 6 Steam Production Plant accounts. Comparatively, most of the reserve surplus rests in the 7 Distribution Plant accounts. Regarding the Steam Production P...

AI summary The document discusses reserve deficiencies and surpluses in the Steam Production Plant and Distribution Plant accounts under ALG and ELG procedures. NS Power applied for a lower depreciation rate than recommended and plans to securitize certain assets, which would significantly impact reserve deficiencies and surpluses.

NS Power GRA, page 41, lines 9 to 13. 1 ALG procedure to a large reserve surplus. For clarity, the reserve deficiency for these 3 Q: Are you concerned that your recommendation may result in future generations of NS 4 5 Power customers payi...

AI summary The GRA argues that the ALG procedure will not lead to higher depreciation or costs for future customers, as NS Power is expected to grow or maintain its investment. The cross-over point where ALG depreciation exceeds ELG is unlikely to occur within the securitized asset recovery period, and any increase in depreciation may be offset by lower rates due to declining investment.

cases the historical assets and retirement patterns may not be indicative of future retirement patterns due to a variety of reasons, including but not limited to: • Changes in maintenance practices.

AI summary The text notes that historical asset retirement patterns may not accurately predict future patterns due to factors like changes in maintenance practices.

• Unusual events in prior years. • Changes in technology or the resilience of certain assets. • Changes in other relevant causes of retirement. I requested copies of the management notes and discussions as part of Emrydia IR-12, and those...

AI summary NS Power is proposing to securitize a significant portion of its production plant assets, including Point Aconi and others, as part of the securitization proposal. This would remove the need to study changes to the service lives of these assets, with the final depreciation recovery to be addressed in a future proceeding after the costs are securitized.

transfer of costs to the DDA but the recovery of those costs remained to be 1 determined, and therefore, in the interim there would have been no change 26 The life span estimates for power generating stations were the result of 27 consider...

AI summary The text discusses the transfer of costs to the DDA and the determination of cost recovery. It also covers the methodology used to estimate the life span of power generating stations, including input from management and the use of Integrated Resource Plans for depreciation decisions.

Upon review of the proposed lives, I did have some significant concerns regarding the proposed retirement dates for most plant, excluding hydro production as being 2049, shown below:[10](#page-64-2) Figure 18 – Gannett Fleming proposed pro...

AI summary The reviewer expresses concerns about the proposed retirement dates for non-Hydro Production Assets, particularly noting that the retirement dates for most plants, excluding hydro, are set for 2049. The reviewer highlights a lack of sufficient information to support the proposed life spans and mentions that some retirement dates align with past expectations despite opposition.

Similar to the notes for Lingan, there is no context provided for why 2066 is a reasonable date particularly considering the Hydro Investment Plan. Notably, NS Power characterized 1 this as "major re-investment and life extension in the Co...

AI summary The document discusses concerns with NS Power's proposed 2066 date for major reinvestment and life extension of hydro facilities, citing a lack of sufficient evidence. The author recommends a wait-and-see approach until the next depreciation study and IRP, and suggests that the Board direct NS Power to provide detailed information upfront for future studies.

Figure 21 – Gannett Fleming survivor curve for Account 353.00

AI summary The text presents Figure 21, which is a Gannett Fleming survivor curve for Account 353.00. This figure is likely related to asset life or depreciation analysis, as indicated by the presence of ALG (Asset Life Group) and ELG (Extended Life Group) acronyms in the known acronyms list.

Q: What are your observations based on the proposed Iowa curve? A: First, which is an observation for all accounts, is that retirements are based on a best guess of the aged data. Thus, the plotting against the curve must be weighed accord...

AI summary The response discusses observations about the proposed Iowa curve, noting that retirements are based on best guesses, the experience band's focus on pre-2009 simulated data, and the curve's poor fit to the tail of the retirement data. Alternative placement and experience bands are also considered.

- o Around 50- 60 years of age. 5 home heating with electricity, i.e., heat pumps • 6 55 to 65 years for the older transformers. These units were 7 overdesign with more safety margin and used more material, 8 copper, steel, etc. 9 Q: Pleas...

AI summary The text discusses the peer review of an asset life account for transformers, referencing data from Gannett Fleming and different utility companies like NB Power, Maritime Electric, and Newfoundland Power. It outlines the average service life and survivor curves, with a recommendation of a 50-R2.5 curve based on observed data and recent experience from 2014-2023.

- Figure 25 – Gannett Fleming survivor curve for Account 355.00 Q: What are your observations based on the proposed Iowa curve? A: First, the recommended curve does not provide for a good fit to retirement data beyond year 30.5. Additional...

AI summary The proposed Iowa curve is questioned for its fit to retirement data beyond year 30.5, and an R1.5 curve may not provide a reasonable fit to the observed data. The speaker emphasizes that the selected survivor curve type cannot be significantly weighted due to the data used.

Q: Did Gannett Fleming consider any other placement bands, experience bands, or life curves for this account per its response to Emrydia IR-2 Attachment 1? 1 A: Yes. In addition to the previously noted placement and experience bands, Ganne...

AI summary Gannett Fleming reviewed multiple placement and experience bands for an account, including different time ranges, and noted discrepancies in the original bands used. The response also includes management notes about NSPI's transmission poles and reasons for retirements.

Q: Please provide a copy of the NS Power's proposed Iowa curve for this account. A: The following figure represents the Iowa curve plotted against the retirement data for this account: Figure 26 – Gannett Fleming survivor curve for Account...

AI summary The respondent provided a survivor curve (Iowa curve) for Account 356.00, plotted against retirement data, as requested by the inquiry.

1 Q: What are your observations based on the proposed Iowa curve? 2 A: First, the proposed curve appears to have a good visual fit to the observed retirement data, 3 likely too good for the reasons noted earlier. Additionally, based on the...

AI summary The discussion focuses on the proposed Iowa curve and alternative placement and experience bands considered for an asset retirement account. The proposed curve fits observed data well but may be too accurate. Alternative bands, such as 1965-2023 and 2020-2023, are reviewed for their relevance to the analysis.

- o Age / condition. 1 Deterioration o 2 Inadequacy / Capacity – Increased retirements in future o 3 caused by changes in usage, electrification throughout 4 province, i.e., home heating, EVs, ability to handle new 5 wind generation, solar...

AI summary The text discusses the age and condition of infrastructure, particularly overhead conductor and poles, and the results of a peer review on asset life. It notes differences in asset life estimates across utilities and highlights that overhead conductor typically has a longer life than supporting poles or towers.

A: Yes. In addition to the previously noted placement and experience bands, Gannett Fleming also reviewed the following placement and experience bands for this account: 1 a. Placement band – 1946-2023; Experience band – 2004-2023. 2 b. Pla...

AI summary The text discusses the review of placement and experience bands for an account by Gannett Fleming, noting that the proposed life for the account is unusual compared to peers. The response highlights typical ranges for wood distribution poles and discusses expected useful life based on industry standards and management notes.

Figure 30 – Gannett Fleming survivor curve for Account 365.00

AI summary The document presents a survivor curve for Account 365.00, generated by Gannett Fleming. The figure is part of a regulatory proceeding analysis, likely related to financial or asset management considerations.

Figure 32 – Gannett Fleming survivor curve for Account 368.00 Q: What are your observations based on the proposed Iowa curve? A: First, the recommended curve does not provide for a good fit to retirement data beyond year 39.5. Additionally...

AI summary The discussion revolves around the accuracy of the proposed Iowa curve in fitting retirement data beyond year 39.5 and the consideration of alternative placement bands, experience bands, or life curves for Account 368.00, as requested by Emrydia IR-2 Attachment 1.

Figure 33 – Gannett Fleming survivor curve for Account 390.10

AI summary This section presents a survivor curve for Account 390.10, generated by Gannett Fleming. The curve is part of an analysis related to asset retirement obligations or depreciation and amortization, likely within a regulatory proceeding context.

Q: Please summarize the management notes for this account per NS Power's response to Emrydia IR-12 Attachment 1. - A: The management notes for this account were limited to a discussion of buildings, which I understand to be in this account...

AI summary NS Power provided limited management notes focusing on buildings and operational data for the proposed life of the account. The peer review noted an average life of 67 years based on Gannett Fleming data.

- b. The peer life range per Gannett Fleming appears to be between 40 and 100 years. 1 c. NB Power uses a 50-R4 curve for this account. 2 d. Maritime Electric uses a 40-R1 curve for this account. 3 e. Newfoundland Power uses a 80-L0 curve...

AI summary The document discusses the recommended service life and survivor curves for assets, noting that peer data suggests a life extension but operational data is lacking. It also addresses the exclusion of decommissioning costs for certain hydroelectric assets from depreciation rates, citing concerns about rate pressure and cost recovery.

consider all relevant factors to determine the best approach for cost recovery of these decommissioning activities. Q: Do you have any other items regarding this proposal that you want to bring to the Board's attention? A: Yes. I note that...

AI summary The document discusses the need for NS Power to reconcile net salvage costs for decommissioning activities, emphasizing the importance of transparency for the Board. It also highlights concerns about the low likelihood of full asset salvage and the need for accurate cost recovery assessments.

Page 1 of 5 Exhibit DMM-3 DE PR EC IAB LE GR OU P BO OK RE SE RV E AS OF DE CE MB ER 31 , 20 23 CA LC UL AT ED AC CR UE D DE PR EC IAT ION AL G P RO CE DU RE DIF FE RE NC E AL G P RO CE DU RE CA LC UL AT ED AC CR UE D DE PR EC IAT ION EL G...

AI summary The document presents a table with various categories of assets and their corresponding values, including distribution plant land rights, equipment, and miscellaneous items, along with calculated accrued depreciation and differences in depreciation for the period ending December 31, 2023.

Page 1 of 1 Exhibit DMM-4 Acc t oun Nu mb er Ac nt N cou am e Inv estm ent at 31 , 20 23 Dec Per t cen Inv estm ent at 31 , 20 23 Dec NS Po Li fe wer ima Est tes NS Po wer Cu Ty rve pe Lif e P eer Res ult Av era ge Lif e P eer Res ult Ra n...

AI summary The exhibit presents a table with asset numbers, investment amounts, percentages, and related metrics for various items including line transformers, service, meters-AMI, street lighting and signal systems-LED, and structures and improvements. The table includes data such as investment at December 31, 2023, percentage of investment, and net salvage estimates.

SUMMARY OF ORIGINAL COST, ACCRUAL PERCENTAGES AND AMOUNTS Plant Group / Accounts Original Cost Annual Accrual Percentage Annual Accrual Amount Distribution Plant $1,371,184,754 2.71% $37,093,784 Substations and Terminals $768,908,294 1.94%...

AI summary This summary outlines the original costs, annual accrual percentages, and amounts for various plant groups and accounts, including Distribution Plant, Substations and Terminals, and General Property, with a total plant balance of $2,343,595,750 and an annual accrual of $67,236,827.

3.2.1 Survivor Curves The use of an average service life or a property group implies that the various units in the group have different lives. Thus, the average life may be obtained by determining the separate lives of each of the units, o...

AI summary This section discusses survivor curves, particularly the Iowa type curves, used in analyzing the service life of utility and industrial properties. It explains how these curves are classified into L-type, R-type, S-type, and O-type based on the mode's position relative to the average life. The Residual Measure is introduced as a statistical criterion for curve fitting, with lower values indicating better fits. Concentric uses this method, fitting curves up to one percent of maximum exposures to minimize small retirements' influence.

The currently approved Iowa 24-S2 produced a fit with a related Residual Measure of 0.8414. An Iowa 25-S2 produced a better fit with a related Residual Measure of 0.6776, as depicted above and on page 6-9. Seen in the graph above, with add...

AI summary The text discusses the use of the Iowa 25-S2 curve to model retirement experience for an asset, noting that it provides a better fit than the previous Iowa 24-S2 curve. This adjustment reflects updated historical data and future expectations, with support from NB Power's operations and management.

The currently approved Iowa 50-R1 produced a related Residual Measure of 0.9986. An Iowa 52-R1 produced a better fit with a Residual Measure of 0.8023 as depicted above and on page 6-2. Conversations with NB Power operations and management...

AI summary The text discusses the selection of an Iowa 52-R1 model for asset life estimation, citing a Residual Measure of 0.8023 as a better fit compared to the previously approved Iowa 50-R1 model. Conversations with NB Power and peer utility data support the 52-year life recommendation as reasonable.

ACCOUNT 150.00 – DISTRIBUTION – FIXTURES Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $211,076,315 15.39% 45-R1 47-R1 The investment in Distribution – Fixtures is approximately $211 million, representing...

AI summary The document discusses the investment of approximately $211 million in Distribution – Fixtures, which constitutes 15% of the total Distribution functional group. The assets are wooden crossarms in NB Power's distribution system, with some newer crossarms incorporating fiberglass. A T-Cut at age 50 was applied in the retirement rate analysis, resulting in recorded retirements of $51 million between 1982 and 2024.

ACCOUNT 210.00 – DISTRIBUTION – OH PRIMARY WIRE/CONDUCTOR Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $115,934,891 8.46% 55-R3 60-R3 The investment in Distribution – OH Primary Wire/Conductor is approxi...

AI summary The document discusses an investment of approximately $116 million in Distribution – OH Primary Wire/Conductor, which constitutes 8.5% of the total Distribution functional group depreciated and amortized plant. The assets include wires, cables, and busbar used in the NB Power system, with retirements analyzed using the retirement rate method from 1950 to 2024.

The currently approved Iowa 55-R3 produced a fit with a related Residual Measure of 2.6118. An Iowa 60-R3 produced a better mathematical fit with a related Residual Measure of 1.9868, as depicted above and on page 6-12. As this account doe...

AI summary The document discusses the use of the Iowa 60-R3 curve for determining the average service life of an asset, citing a better mathematical fit compared to the Iowa 55-R3. Conversations with NB Power and a review of peer utilities support a 60-year average service life recommendation, with no corrosion issues and a maximum life of 100 years deemed reasonable.

The currently approved life parameter for this account is an Iowa 55-R1 with a fit to the observed data points producing a Residual Measure of 1.857. The recommended Iowa 60-R1 produces a Residual Measure of 1.4771 as seen above and on pag...

AI summary The text discusses the recommended service life parameter for an account, suggesting an Iowa 60-R1 curve based on residual measures, peer comparisons, and conversations with NB Power staff. The recommendation is supported by historical data and future expectations, aligning with similar accounts and industry practices.

The currently approved life parameter for this account is an Iowa 38-R2 which provides a fit to the observed data with a Residual Measure of 0.5607. An Iowa 40-R2.5 produced a better visual fit with a related Residual Measure of 0.3523, as...

AI summary The document discusses the selection of an Iowa 40-R2.5 life parameter for an asset based on its fit to observed data, feedback from NB Power, and peer comparisons. The 40-year average service life is deemed reasonable for future expectations.

ACCOUNT 400.99 – DISTRIBUTION – TRANFORMERS (GROUPED) Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $289,523,787 21.11% 33-R1 33-R0.5 The investment in Distribution Transformers (Grouped)is approximately...

AI summary The document discusses an investment of approximately $290 million in Distribution Transformers (Grouped), which constitutes 21.11% of the total Distribution functional group. The analysis includes the removal of 7,000 PCB transformers by NB Power over the last five years and the use of amorphous core transformers. A T-Cut at age 45 was applied in the retirement rate analysis, resulting in recorded retirements of $128 million.

The currently approved life parameter for this account is an Iowa 33-R1 which provides a fit to the observed data with a Residual Measure of 0.3019. The Iowa 33-R0.5 is a better fit to the historical data with a related Residual Measure of...

AI summary The document discusses the use of the Iowa 33-R0.5 life parameter for transformers, noting its better fit to historical data compared to the previously used Iowa 33-R1. The switch to amorphous core transformers for replacements over 25 years old is highlighted as more economical. NB Power continues to find the 33-year recommendation valid, and peer utility data supports a mean service life of 45 years.

The currently approved life parameter for this account is an Iowa 35-R0.5 with a Residual Measure of 0.4308. The Iowa 35-R1 provides a better mathematical fit with a Residual Measure of 0.3632 as seen above and on page 6-64. As seen above...

AI summary The document discusses the selection of an Iowa 35-R1 life parameter for an account, citing a better mathematical fit compared to the current Iowa 35-R0.5. Conversations with NB Power and peer utility reviews support this recommendation, based on historical data and future expectations.

The currently approved and recommended life parameter for this account is an Iowa 17-L1.5 with a Residual Measure of 0.2462 as seen above and on page 6-84. A review of peer Canadian electric distribution utilities indicates one peer accoun...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 17-L1.5 with a Residual Measure of 0.2462 based on data analysis, peer comparisons, and staff discussions. Concentric recommends maintaining this parameter for the investment in the account.

As seen above, the approved and recommended Iowa 37-R1 fits the historical retirement experience producing a Residual Measure of 0.1693 as seen above and on page 6-87. As this account does not drop below 80 percent surviving and is conside...

AI summary The text discusses the use of the Iowa 37-R1 curve to represent the future expectations for an investment account, citing historical retirement experience, peer utility comparisons, and operational staff input. The Residual Measure of 0.1693 and the account's survival rate above 80% support the continued use of this curve.

The currently approved life parameter for this account is an Iowa 65-R3.5 with a Residual Measure of 1.5277. The Iowa 70-R3 provides a better mathematical fit with a Residual Measure of 1.1863 as seen above and on page 6-122. With the addi...

AI summary The document discusses the selection of an Iowa 70-R3 life parameter for an account, citing a better mathematical fit and historical data. It references peer comparisons and Concentric's experience to justify the recommendation.

ACCOUNT 510.20 – SUBSTATIONS & TERMINALS – DISCONNECT SWITCHES Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $31,488,501 4.10% 45-R3 50-R3 The investment in Substations & Terminals – Disconnect Switches i...

AI summary The investment in Substations & Terminals – Disconnect Switches is approximately $31.5 million, representing 4.10% of the total Substations and Terminals functional group. The account includes switches used for isolation, switching, and safety, and retirements between 1997 and 2024 were used to determine depreciation parameters.

The currently approved life parameter for this account is an Iowa 45-R3 with a Residual Measure of 3.7413. An Iowa 50-R3 provides a better mathematical fit with a Residual Measure of 3.0882 as seen above and on page 6-149. Due to the histo...

AI summary The document discusses the recommendation to use an Iowa 50-R3 life parameter for an account, citing improved mathematical fit, historical data, retirement experience, and input from NB Power's management. It also references peer utility data and Concentric's experience in making this recommendation.

ACCOUNT 510.30 – SUBSTATIONS & TERMINALS – BREAKERS AND RECLOSERS Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $72,409,229 9.42% 45-R2.5 45-R2.5 The investment in Substations & Terminals – Breakers and R...

AI summary The investment in Substations & Terminals – Breakers and Reclosers is approximately $72.4 million, representing 9.42% of the total Substations and Terminals functional group. This account includes investments in switchgear devices and uses the retirement rate method for analyzing retirements and additions from 1952 to 2024, excluding T-Cut and recording $7.9 million in retirements.

The currently approved and recommended life parameter for this account is an Iowa 45-R2.5 with a Residual Measure of 0.8249 as seen above and on page 6-153. Conversations with NB Power's management and operations team have indicated that a...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 45-R2.5 with a Residual Measure of 0.8249 based on discussions with NB Power and a review of industry peers. Concentric recommends this parameter for future investment in the account.

ACCOUNT 510.40 – SUBSTATIONS & TERMINALS – INSTRUMENT TRANSFORMERS Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $25,453,816 3.31% 45-R3 45-R3 The investment in Substations & Terminals – Instrument Transf...

AI summary The investment in Substations & Terminals – Instrument Transformers is approximately $25.5 million, representing 3.31% of the total Substations and Terminals functional group. The analysis used the retirement rate method and excluded a T-Cut, with retirements of $1,659,690 recorded from 1998 to 2024.

The currently approved and recommended life parameter for this account is an Iowa 45-R3 with a Residual Measure of 0.9283 as seen above and on page 6-157. There have been minimal retirements since the previous study in 2019 and conversatio...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 45-R3 with a Residual Measure of 0.9283 based on minimal retirements since 2019 and discussions with management. Concentric recommends this parameter as a reasonable expectation for future investments in the account.

ACCOUNT 510.50 – SUBSTATIONS & TERMINALS – BUSWORK HARDWARE Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $27,686,465 3.60% 50-R2.5 50-R2.5 The investment in Substations & Terminals – Buswork Hardware is...

AI summary The investment in Substations & Terminals – Buswork Hardware is approximately $27.7 million, representing 3.60% of the total Substations and Terminals functional group. The account includes buswork hardware, connectors, and switches within the NB Power system. Retirements between 1997 and 2024 were used in the analysis, and a T-Cut was not applied.

The currently approved and recommended life parameter for this account is an Iowa 50-R2.5 with a Residual Measure of 2.8556 as seen above and on page 6-161. The data presents a strong fit until approximately age 25, where the visual fit be...

AI summary The document discusses the recommended life parameter for an asset account, suggesting an Iowa 50-R2.5 with a Residual Measure of 2.8556. It notes a strong fit until age 25 and minimal changes in retirement activity. A peer utility's 55-year service life recommendation is considered but not weighted heavily. Management confirms that a 50-year average service life remains reasonable.

The currently approved and recommended life parameter for this account is an Iowa 50-R3 with a Residual Measure of 1.4597 as seen above and on page 6-180. A review of Canadian electric distribution utility peers indicated a range between 3...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 50-R3 with a Residual Measure of 1.4597. This recommendation is based on peer comparisons and discussions with management, indicating no significant changes since the 2019 study.

ACCOUNT 540.10 – SUBSTATIONS & TERMINALS – TRANSFORMERS Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $232,965,899 30.30% 55-R2.5 55-R4 The investment in Substations & Terminals – Transformers is approxim...

AI summary The investment in transformers under Account 540.10 totals approximately $233 million, making up 30.30% of the total Substations and Terminals functional group. The account includes all transformers in NB Power's system and notes an ongoing replacement program. Retirements between 2013 and 2024 were analyzed using a T-Cut at age 60, resulting in $16.98 million in recorded retirements.

The currently approved life parameter for this account is an Iowa 55-R2.5 with a Residual Measure of 0.8234. The Iowa 55-R4 provides a better mathematical fit with a Residual Measure of 0.6919 as seen above and on page 6-188. With the addi...

AI summary The document discusses the selection of an Iowa 55-R4 life parameter for an account, citing a better mathematical fit compared to the current Iowa 55-R2.5. The recommendation is based on historical data, peer comparisons, and input from operations and management, with Concentric's experience supporting the choice.

The currently approved and recommended life parameter for this account is an Iowa 50-R4 producing a Residual Measure of 3.8755 as seen above and page 6-201. With the additional retirements experience since the previous study in 2019, Conce...

AI summary The document discusses the recommended life parameter for an account, suggesting the continued use of an Iowa 50-R4 based on residual measures, operational staff input, and comparisons with Canadian electric distribution utilization ranges.

ACCOUNT 650.00 – SUBSTATIONS & TERMINALS – CONTROL METERING AND RELAYING Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $93,147,482 12.11% 30-R2.5 30-R2.5 The investment in Substations & Terminals – Contro...

AI summary The investment in Substations & Terminals – Control Metering and Relaying is approximately $93.1 million, representing 12.11% of the total Substations and Terminals functional group. The account includes metering and control relaying equipment across NB Power's substation system, with retirements analyzed using the retirement rate method from 1997 to 2024.

The currently approved and recommended life parameter for this account is an Iowa 30-R2.5 producing a Residual Measure of 4.3123 as seen above and page 6-217. With the additional retirement activity since the previous study in 2019, Concen...

AI summary The document discusses the recommended service life parameter for an account, suggesting an Iowa 30-R2.5 based on historical data, peer comparisons, and operational considerations. Concentric recommends this parameter as a reasonable expectation for future investment in the account.

The currently approved and recommended life parameter for this account is an Iowa 50-R4 producing a Residual Measure of 0.9162 as seen above and page 6-225. A review of Canadian electric distribution utility peers produced a range from 25...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 50-R4 based on peer comparisons and operational considerations. The residual measure of 0.9162 and peer utility data support this recommendation, with no significant changes noted since the previous study.

ACCOUNT 131.02 – GENERAL PROPERTY – TRUCKS UNDER 1 TON Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $25,340,884 12.45% 8-S3 6-S3 The investment in General Property – Trucks Under 1 Ton is approximately $...

AI summary The document discusses the investment in General Property – Trucks Under 1 Ton, which amounts to approximately $25.3 million, or 12.45% of the total General Property functional group. The investment includes half-ton trucks used for metering and field staff. The analysis of retirements and additions from 1979 to 2024 was conducted using the retirement rate method, and no T-Cut was utilized in the analysis.

The currently approved life parameter for this account is an Iowa 8-S3, which produces a Residual Measure of 0.2861, and the recommended Iowa 6-S3 produces a Residual Measure of 0.9967 as seen above and page 6-232. Although the recommended...

AI summary Concentric is evaluating the appropriate life parameter for an account containing trucks, considering factors such as replacement thresholds, peer reviews, and operational policies. The current approved parameter is Iowa 8-S3, but Concentric recommends switching to Iowa 6-S3 due to a 250,000 KM replacement threshold and operational expectations over a 6-year period.

The currently approved life parameter for this account is an Iowa 12-L1.5 which produces a Residual Measure of 0.8903. The recommended Iowa 15-L1.5 provides a better mathematical and visual fit with a Residual Measure of 0.3015 as seen abo...

AI summary The document discusses the recommendation to use an Iowa 15-L1.5 life parameter for an account, based on a better mathematical fit, operational staff insights, and peer comparisons. This aligns with experienced retirements and future expectations for the Heavy Equipment category.

Input Para amete rs: Ca llculation Date = 12 = 12-31-2022 Survivor Curve = 13-R2 Beg. Life Retirements During Age Group Interval Acc Year Inst. Summation of Annual Accruals Average Percent Surviving Annual Factor Accrued Factor (1) • (2) (...

AI summary The text presents a table with input parameters and calculations related to survivor curves and annual accruals, including values for life, retirements, and average percent surviving across different age groups and years. It includes data such as calculation dates, survivor curve identifiers, and annual factors.

The average percent surviving derived from the Iowa 13-R2 survivor curve and zero percent net salvage, is shown in column 8 for each age interval. The annual factor, shown in column 9, is the result of dividing the summation of annual accr...

AI summary The text explains the calculation of the average percent surviving and annual factor based on the Iowa 13-R2 survivor curve and zero percent net salvage. These values are derived from columns 8 and 9, with the accrued factor calculated by multiplying the annual factor by the age of the group at December 31, 2022.

3.2.1 Survivor Curves The use of an average service life or a property group implies that the various units in the group have different lives. Thus, the average life may be obtained by determining the separate lives of each of the units, o...

AI summary The text discusses survivor curves, specifically the Iowa type curves (L-type, R-type, S-type, and O-type), and their use in analyzing the service life of utility and industrial properties. It also explains the Residual Measure, a statistical criterion used by Concentric to evaluate the goodness-of-fit between observed data and fitted survivor curves.

The currently approved and recommended Iowa 45-R3 produced a fit with a related Residual Measure of 4.5346, as depicted above and on page 6-2. Conversations with NB Power operations and management staff indicated that the recommended 45-ye...

AI summary The document discusses the approval of the Iowa 45-R3 as a reasonable estimate for the future life of an investment account, based on historical data, peer comparisons, and professional experience. It references figures and discussions with NB Power staff and Concentric's analysis.

The currently approved and recommended Iowa 70-R4 produces a Residual Measure 3.6705 as depicted above and on page 6-6. With the additional retirement activity since the previous study in 2019, Concentric still finds the average service li...

AI summary The document discusses the recommended service life of 70 years for an asset account, based on the Iowa 70-R4 residual measure and peer comparisons. Conversations with NB Power management support this recommendation, and Concentric concludes that this is a reasonable expectation for future investment in the account.

The currently approved and recommended Iowa 45-R4 produces a Residual Measure of 6.4356, as seen above and on page 6-11. Due to the additional retirement activity since the previous study, Concentric continues to find the previously approv...

AI summary The document discusses the continued use of the Iowa 45-R4 model for asset retirement obligations, citing peer comparisons and discussions with NB Power management, which support maintaining the 45-year average service life recommendation for the investment account.

The currently approved Iowa 65-R5 produced a fit with a related Residual Measure of 4.5673. An Iowa 65-R4 produced a better Mathematical fit with a related Residual Measure of 4.2901, as depicted above and on page 6-22. Discussions with NB...

AI summary The text discusses the evaluation of different models (Iowa 65-R5 and Iowa 65-R4) for estimating service life in an account. Based on residual measures, the Iowa 65-R4 model is considered a better fit. Discussions with NB Power and peer reviews support the use of the Iowa 65-R4 model for future investment expectations.

The currently approved and recommended life parameter for this account is an Iowa 60-R3 producing a Residual Measure of 1.4611, as depicted above and page 6-33. Discussions with NB Power operations and management staff have indicated the c...

AI summary The document discusses the approval and recommendation of the Iowa 60-R3 life parameter for an account, based on discussions with NB Power and a review of peer utilities. It concludes that this parameter is a reasonable representation of the investment's future expectations.

The currently approved and recommended life parameter for this account is an Iowa 40-R2.5 which provides a fit to the observed data with a Residual Measure of 0.5657, as depicted above and on page 6-37. A review of peer Canadian electric t...

AI summary The document discusses the recommended life parameter for an account, citing an Iowa 40-R2.5 model with a Residual Measure of 0.5657. It notes that peer Canadian utilities have an average service life of 43 years, and NB Power management supports the current 40-year recommendation. Concentric recommends the Iowa 40-R2.5 as a reasonable expectation for future investment in the account.

The currently approved and recommended life parameter for this account is an Iowa 65-R4 which provides a fit to the observed data with a Residual Measure of 4.141. Although the mathematical fit to the data points is adequate, conversations...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 65-R4 based on data fit and peer comparisons. NB Power management and staff believe a 65-year life is probable, and peer Canadian utilities have an average service life of 60 years, supporting the recommendation.

ACCOUNTS 510.80 – TRANSMISSION – INSULATORS Investment $ Investment % Previously Approved Curves Concentric Recommended Curves $64,091,488 9.47% 37-R4 37-R4 The investment in NB Power's Transmission – Insulators in approximately 64.1 milli...

AI summary The document discusses an investment of approximately $64.1 million in NB Power's Transmission – Insulators account, which represents 9.47% of the total depreciated and amortized plant studied. The investment includes all insulators across NB Power's system, with retirements from 1998 to 2024 analyzed using the retirement rate method, excluding a T-Cut of $3.07 million.

ACCOUNT 120.00 – SUBSTATIONS & TERMINALS – SITE COSTS Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $17,409,965 2.26% 50-R4 50-R4 The investment in Substations and Terminals – Site Costs is approximately...

AI summary The document details an investment of approximately $17.4 million in Substations and Terminals – Site Costs, representing 2.26% of the total depreciated and amortized plant studied. The investment includes land clearing, grading, and utility installation. Depreciation parameters were developed using retirements from 1997 to 2024, without the use of a T-Cut.

The currently approved life parameter for this account is an Iowa 65-R3.5 with a Residual Measure of 1.5277. The Iowa 70-R3 provides a better mathematical fit with a Residual Measure of 1.1863 as seen above and on page 6-120. With the addi...

AI summary The document discusses the adjustment of the life parameter for an account from Iowa 65-R3.5 to Iowa 70-R3, based on improved mathematical fit, historical data, and conversations with operations and management. This change reflects a 70-year average service life, which is supported by Concentric's experience and deemed appropriate despite being longer than some peer utilities.

ACCOUNT 510.20 – SUBSTATIONS & TERMINALS – DISCONNECT SWITCHES Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $31,488,501 4.10% 45-R3 50-R3 The investment in Substations & Terminals – Disconnect Switches i...

AI summary The investment in Substations & Terminals – Disconnect Switches is approximately $31.5 million, representing 4.10% of the total depreciated and amortized plant studied. The account includes switches used for isolation, switching, and safety purposes, with retirements between 1997 and 2024 analyzed using the retirement rate method, excluding the use of a T-Cut.

The currently approved life parameter for this account is an Iowa 45-R3 with a Residual Measure of 3.7413. An Iowa 50-R3 provides a better mathematical fit with a Residual Measure of 3.0882 as seen above and on page 6-147. Due to the histo...

AI summary The document discusses the recommendation to use an Iowa 50-R3 life parameter for an account, citing a better mathematical fit, historical data, and input from NB Power's management. It also references peer data and Concentric's experience in making this recommendation.

The currently approved and recommended life parameter for this account is an Iowa 45-R2.5 with a Residual Measure of 0.8249 as seen above and on page 6-151. The historical data fits both visually and mathematically to the previously approv...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 45-R2.5 with a Residual Measure of 0.8249, based on historical data, discussions with NB Power's management, and a review of peer utility recommendations.

The currently approved and recommended life parameter for this account is an Iowa 45-R3 with a Residual Measure of 0.9283 as seen above and on page 6-155. The data fits both mathematical and visually to the previously approved and recommen...

AI summary The document discusses the recommended life parameter for an account, suggesting an Iowa 45-R3 with a Residual Measure of 0.9283 based on minimal retirements since 2019 and alignment with previous studies. Concentric recommends maintaining this parameter for future expectations.

The currently approved and recommended life parameter for this account is an Iowa 50-R2.5 with a Residual Measure of 2.8556 as seen above and on page 6-159. The data presents a strong fit until approximately age 25, where the visual fit be...

AI summary The document discusses the recommended life parameter for an asset account, currently set to an Iowa 50-R2.5 with a residual measure of 2.8556. It notes a strong fit until age 25 and minimal changes in retirement activity since the last study. A review of peer utilities and discussions with management support maintaining the 50-year average service life recommendation.

The currently approved and recommended life parameter for this account is an Iowa 50-R3 with a Residual Measure of 1.4597 as seen above and on page 6-178. The data fits both mathematical and visually to the previously approved and recommen...

AI summary The document discusses the current approved life parameter for an account, recommending an Iowa 50-R3 with a Residual Measure of 1.4597. This recommendation is based on data fitting previous parameters, peer comparisons, and no significant changes since 2019. Concentric recommends maintaining the current average service life.

The currently approved life parameter for this account is an Iowa 55-R2.5 with a Residual Measure of 0.8234. The Iowa 55-R4 provides a better mathematical fit with a Residual Measure of 0.6919 as seen above and on page 6-186. With the addi...

AI summary The document discusses the recommended life parameter for an account, comparing the Iowa 55-R2.5 and Iowa 55-R4 models. The Iowa 55-R4 is suggested due to its better mathematical fit and alignment with historical data and peer ranges, despite being on the higher end of the peer range.

ACCOUNT 570.00 – SUBSTATIONS & TERMINALS – CABLES AND CONDUITS Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $33,702,369 4.38% 50-R4 50-R4 The investment in Substations & Terminals – Cables and Conduits i...

AI summary The investment in Substations & Terminals – Cables and Conduits is approximately $33.7 million, or 4.38% of the total depreciated and amortized plant studied. This includes all cables and conduits in NB Power's substation system, with retirements between 1997 and 2024 analyzed using the retirement rate method, and no T-Cut applied.

The currently approved and recommended life parameter for this account is an Iowa 50-R4 producing a Residual Measure of 3.8755 as seen above and page 6-199. With the additional retirements experience since the previous study in 2019, Conce...

AI summary The document discusses the recommended life parameter for an account, suggesting the continued use of an Iowa 50-R4 model based on retirements experience, management conversations, and a review of Canadian electric distribution utilization data, which indicates an average service life of 52 years.

The currently approved and recommended life parameter for this account is an Iowa 30-R2.5 producing a Residual Measure of 4.3123 as seen above and page 6-215. With the additional retirement activity since the previous study in 2019, Concen...

AI summary The document discusses the recommended service life parameter for an account, suggesting a 30-year average service life based on historical data, peer comparisons, and operational input, despite one Canadian peer recommending a 40-year life. Concentric recommends an Iowa 30-R2.5 as a reasonable expectation for future investment in this account.

ACCOUNT 118.30 – GENERAL PROPERTY – OTHER BUILDINGS Investment $ Investment % Previously Approved Curve Concentric Recommended Curve $31,680,857 15.57% 50-R4 50-R4 The investment in General Property – Other Buildings is approximately $31.7...

AI summary The document details an investment of approximately $31.7 million in General Property – Other Buildings, which constitutes 15.57% of the total depreciated and amortized plant. The analysis used the retirement rate method, incorporating retirements between 2011 and 2024 and applying a T-Cut at age 66, resulting in recorded retirements of $5,553,235.

The currently approved and recommended life parameter for this account is an Iowa 50-R4 producing a Residual Measure of 0.9162 as seen above and page 6-223. A review of Canadian electric distribution utility peers produced a range from 25...

AI summary The text discusses the recommended life parameter for an account, suggesting an Iowa 50-R4 based on peer reviews and operational considerations. The recommendation is supported by Concentric's experience and the absence of significant changes identified through conversations with management and operational staff.

The currently approved life parameter for this account is an Iowa 8-S3, which produces a Residual Measure of 0.2861, and the recommended Iowa 6-S3 produces a Residual Measure of 0.9967 as seen above and page 6-230. Although the recommended...

AI summary The document discusses the recommended service life for trucks in an account managed by NB Power, considering factors like the 250,000km threshold and the transition period due to the AMI program. A peer review of Canadian electric distribution utilities is also referenced, with a recommendation for an Iowa 6-S3 model.

The currently approved life parameter for this account is an Iowa 8-L4 with a Residual Measure of 1.4203. An Iowa 10-L3 provides a better visual and mathematical fit with a Residual Measure of 0.8114 as seen above and on page 6-236. Conver...

AI summary The document discusses the adjustment of the life parameter for a specific account, recommending an Iowa 10-L3 model over the current Iowa 8-L4 model due to a better fit and alignment with the expected lifecycle of assets, particularly tandem axle trucks, which have a 10-year lifecycle. This recommendation is based on operational and management input, as well as a review of industry peers.

Input Parameters: Ca lculation Date = 1 2-31-2022 Survivor Curve = 13-R2 Beg. nterval End Life Retirements During Age Group Annual Interval Accrual Year Inst. Summation of Annual Accruals Average Percent Surviving Annual Factor Accrued Fac...

AI summary The document presents a table with input parameters and calculations related to survivor curves and annual accruals for a specific period, with a focus on the year 2022. The table includes data on intervals, retirement rates, and summation of annual accruals, indicating an analysis of life expectancy and financial accruals over time.

The average percent surviving derived from the Iowa 13-R2 survivor curve and zero percent net salvage, is shown in column 8 for each age interval. The annual factor, shown in column 9, is the result of dividing the summation of annual accr...

AI summary The text discusses the calculation of the average percent surviving using the Iowa 13-R2 survivor curve and zero percent net salvage. It also explains how the annual factor is derived from the summation of annual accruals and the average percent surviving, and how the accrued factor is calculated by multiplying the annual factor by the age of the group at December 31, 2022.

\ Denotes Accounts Written up in Section 3 of the Depreciation Study Report Account Account Description Survivor Curve Investment Percentage Original Cost as of March 31, 2024 Calculated Reserve Book Reserve Future Accruals Annual Accrual...

AI summary The document presents a table detailing various accounts related to telecommunications, relaying, and transmission infrastructure, including their survivor curves, investment percentages, original costs, reserves, and future accruals. The data highlights differences between calculated and book reserves and provides insights into the financial status of these assets.

\ Denotes Accounts Written up in Section 3 of the Depreciation Study Report Survivor Investment Original Cost as Annual Accrual Composite Annual Accrual Account Account Description Curve Percentage of March 31, 2024 Calculated Reserve Book...

AI summary The document presents a depreciation study report with account details, including survivor curves, investment percentages, original costs, reserve calculations, future accruals, and annual accrual rates for various infrastructure assets such as site investigations, easements, fencing, and buildings.

SURVIVOR CURVES The use of an average service life for a property group implies that the various units in the group have different lives. Thus, the average life may be obtained by determining the separate lives of each of the units, or by...

AI summary The text explains the concept of survivor curves, which depict the remaining life of property units in a group over time. It outlines how average life, remaining life expectancy, and probable life can be calculated from these curves. The study uses Iowa curves derived from historical retirement data to illustrate the method.

Schedules of Annual Transactions in Plant Records The property group used to illustrate the retirement rate method is observed for the experience band 2011-2020 during which there were placements during the years 2006-2020. In order to ill...

AI summary The text discusses the retirement rate method and how annual transactions in plant records are scheduled and calculated. It explains how retirements are grouped by age intervals and provides an example of summing retirements for a specific interval from 2006 to 2020.

Schedule of Plant Exposed to Retirement The development of the amount of plant exposed to retirement at the beginning of each age interval is illustrated in Schedule 3 on page II-14. The surviving plant at the beginning of each year from 2...

AI summary This section discusses the calculation of plant exposure to retirement over time, using a schedule that tracks additions, transfers, and removals. It provides an example calculation for the installation year 2016, showing how the exposure decreases annually due to various adjustments.

JANUARY 1 OF EACH YEAR 2011-2020 SCHEDULE 3. PLANT EXPOSED TO RETIREMENT JANUARY 1 OF EACH YEAR 2011-2020 SUMMARIZED BY AGE INTERVAL Experience Band 2011-2020 Placement Band 2006-2020 Age Interval (13) 13½-14½ 12½-13½ 11½-12½ 10½-11½ 9½-10...

AI summary The document presents a table detailing the exposure of plant assets to retirement from 2011 to 2020, categorized by age intervals. It includes data on the number of assets and their associated costs, showing changes over time.

Column 2 from Schedule 3, Column 12, Plant Exposed to Retirement. Column 3 from Schedule 1, Column 12, Retirements for Each Year. Column 4 = Column 3 Divided by Column 2. Column 5 = 1.0000 Minus Column 4. Column 6 = Column 5 Multiplied by...

AI summary The text describes the calculation of survivor curves based on retirement rates, using data from various schedules and columns. It explains that survivor curves derived from retirement rate studies are typically stub curves, which terminate at a percent surviving greater than zero.

Simulated Plant Balance Method The simulated plant balance method of life analysis is a statistical procedure by which experienced average service life and survivor characteristics are inferred through a series of approximations in which s...

AI summary The simulated plant balance method is a statistical technique used to estimate average service life and survivor characteristics by comparing simulated surviving balances with actual balances. This method involves testing various combinations of average service life and survivor curves against historical plant additions to find the best match.

Life Span Estimates For Steam and Other Production Plant accounts, the life span technique was employed in conjunction with the use of interim survivor curves. Interim survivor curves reflect retirements that occur prior to the ultimate re...

AI summary The document discusses life span estimates for power plants, particularly the Charlottetown Steam Plant, which has been repurposed from base load to standby due to new submarine cables. The plant has undergone refurbishment, affecting its retirement timeline. Gas turbines are also analyzed, with longer life spans due to infrequent operation. Depreciation methods and asset allocation are outlined.

NET SALVAGE ANALYSIS The estimates of net salvage by account for Maritime Electric were based in part on historical data compiled for the years 1998 through 2020. Cost of removal and gross salvage were expressed as percents of the original...

AI summary The net salvage analysis for Maritime Electric uses historical data from 1998 to 2020 to estimate net salvage as a percentage of the original cost of retired plant, considering both annual and three-year moving averages, as well as a five-year average.

Net Salvage Considerations The estimates of future net salvage are expressed as percentages of surviving plant in service, i.e., all future retirements. In cases in which removal costs are expected to exceed salvage receipts, a negative ne...

AI summary The document discusses the estimation of future net salvage values for plant assets, expressed as a percentage of surviving plant in service. It notes that when removal costs exceed salvage receipts, a negative net salvage percentage is used. Historical data and management practices are key factors in these estimates, along with data from other utilities and current removal cost estimates from company engineers.

PART VII. SERVICE LIFE STATISTICS MARITIME ELECTRIC COMPANY ACCOUNT 311 STRUCTURES AND IMPROVEMENTS ORIGINAL AND SMOOTH SURVIVOR CURVES

AI summary This section presents service life statistics for Maritime Electric Company, focusing on Account 311 structures and improvements, including original and survivor curves.

ORIGINAL LIFE TABLE PLACEMENT BAND 1950-2020 EXPERIENCE BAND 1975-2020 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV RATIO PCT SURV BEGIN OF INTERVAL 0.0 48,940,375 832 0.0...

AI summary The document presents an original life table with data on exposures, retirements, and survival ratios across various age intervals from 1950 to 2020. It also references an account related to generators, likely indicating a financial or operational context for generator-related activities.

CALCULATION OF WEIGHTED NET SALVAGE PERCENT FOR PRODUCTION PLANT ESTIMATED NET SALVAGE (10)=(8)/(9) PERCENT (19) AS OF 12/31/2020 ORIGINAL COST (9) 9,098,822 25,793,147 19,555,374 2,283,113 1,512,887 58,243,343 TOTAL NET SALVAGE (8)=(3)+(7...

AI summary The document presents a detailed calculation of the weighted net salvage percent for the production plant of Maritime Electric Company, including various accounts, retirement amounts, and net salvage percentages for different equipment and structures as of December 31, 2020.

ACCOUNT 341 STRUCTURES AND IMPROVEMENTS COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2000 13,776 0 0 0 2001 2002 2003 2004 2005 2006 2,900 0 0 0 2007 2008 2009 2010 2011 2012 2013 2014...

AI summary The document presents a table detailing the costs of retirements and salvage values for structures and improvements over multiple years, including three-year and five-year moving averages. The data shows retirements in specific years, with no salvage percentages recorded.

SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES

AI summary The document presents a summary of book salvage, including tables with data on regular retirements, removal costs, and salvage amounts over time. It includes three-year moving averages for analysis.

ACCOUNT 353 SUBSTATION EQUIPMENT YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT 1998 96,777 1,030 1 0 1,030- 1- 1999 73,279 0 0 0 2000 17,217 0 0 0 2001 204,285 0 0 0 2002 2003 2004 2005...

AI summary The document provides a detailed table showing the retirement and salvage costs of substation equipment from 1998 to 2020, including the cost of removal and net salvage amounts for each year. The data highlights the financial aspects of retiring and salvaging equipment over time.

ACCOUNT 368.2 LINE TRANSFORMER INSTALLATIONS COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1998 29,780 74,338 250 0 74,338- 250- 1999 47,401 57,906 122 0 57,906- 122- 2000 25,695 213 1...

AI summary The table presents data on line transformer installations, including the cost of retirements, salvage amounts, and percentages for various years from 1998 to 2019. It also includes three-year moving averages for specific periods, highlighting trends in transformer removal and salvage values over time.

ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS REGULAR COST OF REMOVAL GROSS SALVAGE NET SALVAGE REGULAR COST OF REMOVAL GROSS SALVAGE NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1998 720 720- 1999 2000 2001 89,320 89,320...

AI summary The document presents a table detailing the removal and salvage values for street lighting and signal systems from 1998 to 2020, including amounts, percentages, and net salvage values for various years.

SUMMARY OF NET SALVAGE INCLUDING GER FOR THE YEARS 1998 THROUGH 2020 NET SALVAGE NET SALVAGE 1998-2020 EXCLUDING GER TOTAL GER INCLUDING GER ACCOUNT RETIREMENTS AMOUNT PCT. AMOUNT AMOUNT PCT. (1) (2) (3) (4)=(3)/(2) (5) (6)=(3)+(5) (7)=(6)...

AI summary This table summarizes net salvage values for various assets from 1998 to 2020, including the impact of General Electric Retirement (GER). Most categories show negative percentages, indicating net losses, with some categories like 'Poles and Fixtures' showing extremely high negative percentages.

SURVIVOR CURVES The use of an average service life for a property group implies that the various units in the group have different lives. Thus, the average life may be obtained by determining the separate lives of each of the units, or by...

AI summary The text explains survivor curves, which depict the remaining life of property units over time. It describes how to calculate average life, remaining life expectancy, and probable life from these curves, using an example from Figure 1. The study also mentions the use of Iowa curves derived from historical retirement data.

Iowa Type Curves The range of survivor characteristics usually experienced by utility and industrial properties is encompassed by a system of generalized survivor curves known as the lowa type curves. There are four families in the lowa sy...

AI summary The Iowa type curves are generalized survivor curves used to model the retirement patterns of utility and industrial properties. They are divided into four families (L, S, R, O) based on the location of the mode of the retirement frequency curve relative to the average service life. The curves were developed through extensive observation and classification, with the fourth family being introduced in a 1957 thesis.

Schedules of Annual Transactions in Plant Records A hypothetical property group is used to illustrate the retirement rate method. This property group is observed for the experience band 2010-2019 during which there were placements during t...

AI summary The document discusses the retirement rate method using a hypothetical property group observed from 2010 to 2019. It explains how retirements are calculated based on the age intervals of installed property, with examples and schedules illustrating the process.

Parentheses Denote Credit Amount. b Transfer Affecting Exposures at End of Year c Sale with Continued Use In Schedule 2, other transactions which affect the group are recorded in a similar manner. The entries illustrated include transfers...

AI summary The text describes accounting practices for recording transfers and sales affecting exposures at the end of the year, with credits to the plant account noted in parentheses. These entries are not totaled with retirements but are used in calculating exposures for each age interval.

Schedule of Plant Exposed to Retirement The development of the amount of plant exposed to retirement at the beginning of each age interval is illustrated in Schedule 3 on page II-14. The surviving plant at the beginning of each year from 2...

AI summary The document outlines the method for calculating the amount of plant exposed to retirement at the beginning of each age interval, using Schedule 3. It explains that new plant additions are exposed to retirement from the year of installation, and adjustments are made based on transfers, sales, and other factors.

2 year average service life) for Poles and Pole Fixtures. The survivor curve estimate from the 2010 study based on property accounting data through 2009 was the Iowa 47-R2 for Poles and Pole Fixtures. During the past 10 years many improvem...

AI summary The document discusses the estimated service life of poles and pole fixtures used in Newfoundland Power's transmission system. It references the Iowa 47-R2 and Iowa 52-R0.5 survivor curves based on historical data and improvements in design and maintenance practices over the past decade.

a good fit of the significant portion of the original survivor curve as set forth in Appendix A and is within the typical service life range of 40 to 55 years for wood transmission poles and fixtures. Another major plant account that is ex...

AI summary The document discusses the service life estimation of wood transmission poles and substation equipment, noting that the latter has a varied service life due to the diversity of assets. The shift from older electromechanical relays to newer digital microprocessor relays has resulted in a decrease in the historical service life of the account from 49-50 years to 45-46 years.

ng maintenance. However, the digital microprocessor based relays are expected to have shorter service lives (15 to 25 years) compared with the older style, E/M relays which typically last 45-55 years. Also, in recent years (since 2007) the...

AI summary The document discusses the life estimation of digital microprocessor-based relays and the impact of modernization efforts on asset lifespans. Digital relays have shorter service lives (15-25 years) compared to older E/M relays (45-55 years). The company has been modernizing substations since 2015, leading to a higher proportion of newer, shorter-lived assets in service.

be included in the pool of newer type assets that are likely to be in service less than 50 years, such as reclosers, feeder automation and smart grid equipment, than the assets previously in service. In addition, the substation capital exp...

AI summary The document discusses the replacement of aging substation assets with newer technology, such as digital relays and steel structures, which are expected to extend the life of substation equipment. Substation modernization is increasing capital expenditures but is anticipated to improve asset longevity and reduce risk of damage.

tion. Since steel will last longer than wood, this will extend the life of substation structures which, in total, comprises roughly 10 percent of the investment in substation equipment at the company. The historical service life analysis o...

AI summary The document discusses the service life estimation of substation structures and other plant accounts, noting that steel structures last longer than wood, extending their service life. Historical data shows service lives of 45 to 46 years, with a proposed estimate of 48 years, consistent with industry practices. Certain plant accounts have different life estimates due to operational and maintenance changes by Newfoundland Power.

future service life expectations due to operational and maintenance changes implemented by Newfoundland Power. The two plant accounts that I will discuss are Pole Mounted Line Transformers and Meters.

AI summary The text discusses future service life expectations for Pole Mounted Line Transformers and Meters, influenced by operational and maintenance changes implemented by Newfoundland Power.

The historical life indication for Pole Top Line Transformers as determined from a study of past retirements experienced by the company is approximately 32-33 years. However, for this account the future service life expectations differ fro...

AI summary The historical service life of pole top line transformers is 32-33 years, but with the implementation of stainless steel tanks since 2001, the expected service life is increasing. Stainless steel tanks are more resistant to corrosion, and refurbishment of these units is now more economical, leading to longer service lives and fewer retirements.

However, it is economical to refurbish stainless steel units and it is expected that the number of line transformers scrapped will be reduced and that a longer service life will be realized. Also, since the mid 1990's all new line transfor...

AI summary The document discusses the estimated service life of line transformers, noting that refurbishing stainless steel units and the installation of lightning arrestors since the mid-1990s have increased the average service life from 40 to 42 years.

retired prematurely due to damage. Based on this, we have estimated a 42 year average service life for line transformers which is an increase from the previously approved 40 year average service life. Another account where the future servi...

AI summary The document discusses the estimated service life of line transformers and meters, noting an increase in the transformer's service life from 40 to 42 years. It also highlights the technological transition from electromechanical to solid state meters and the shorter expected service life of the newer digital meters.

ndications for meters during this period 2008-2044 range from 17 to 18 years. An 18-S1 survivor curve was selected to describe the survivor characteristics for both Watt-hour meters and Demand meters. For Other Production Plant accounts an...

AI summary The document discusses the estimation of meter lifespans from 2008 to 2044, using an 18-S1 survivor curve. It also covers the use of interim survivor curves for other production plant accounts, based on retirement rates from 1948 to 2018. The life span method is applied to electric facilities with concurrent retirements, informed by company policies and industry estimates.

NET SALVAGE ANALYSIS The estimates of net salvage by account were based in part on historical data compiled for the years 1976 through 2018. Cost of removal and salvage were expressed as percents of the original cost of plant retired, both...

AI summary The document discusses the estimation of net salvage by account, using historical data from 1976 to 2018. It outlines how net salvage data is calculated as a percentage of original cost for retired plant, noting that data is available by account for Distribution, General, and Communication Plant, but only in total for Substation and Transmission accounts.

Account Number Account Description 361.10, 361.11, 361.14 and 361.3 O/H Conductors - Bare Copper, Weather-Proof Copper, Aerial Cable and Special Insulated Copper Cable 361.12, 361.13 and 361.15 O/H Conductors - Bare Aluminum, Weather Proof...

AI summary The text presents a table of account numbers and descriptions related to overhead and underground conductors, poles, transformers, service lines, meters, and transportation equipment. It also introduces a section titled 'Net Salvage Considerations,' indicating a discussion on asset valuation and disposal.

Discussions with management indicated that wood distribution poles are retired and removed for a variety of reasons such as clearance issues, relocations, physical condition, storm damage and accidents. The removed poles have minimal salva...

AI summary The document discusses the retirement and removal of wood distribution poles and fixtures due to various reasons, highlighting the net salvage estimates for these assets. It notes that the net salvage estimate for the accounts in question is negative 40 percent, based on data from 2000 to 2018. The increase in removal costs during 2011-2018 is attributed to the Newfoundland economy's reliance on oil and mega projects, but this trend is expected to reverse as the economy changes.

ecreased to levels similar to 10 years ago, adjusted for inflation. The increasing trend for contractor pricing experienced during the period 2011-2018 is not expected to continue in subsequent years. The overall net salvage percent experi...

AI summary The text discusses the net salvage percentages for Newfoundland Power, Inc., noting a negative 41% overall net salvage from 2000 to 2018. The proposed estimate of negative 40% for certain accounts is consistent with industry trends and management's outlook. Decommissioning costs for various generating stations are also outlined, adjusted for inflation.

SUMMARY OF THE CALCULATION OF NET SALVAGE PERCENT RELATED TO PRODUCTION PLANT FACILITIES PLANT (1) DECOMMISSIONING COSTS STATED IN 2019 DOLLARS (2) REMAINING AVERAGE LIFE (3) INFLATION FACTOR (4) COSTS INFLATED TO DECOMMISSIONING RETIREMEN...

AI summary The document provides a summary of the calculation of net salvage percent related to production plant facilities, including decommissioning costs, remaining average life, inflation factors, and net salvage percentages for various plants.

APPENDIX A. SERVICE LIFE STATISTICS SMOOTH SURVIVOR CURVE NEWFOUNDLAND POWER INC. ACCOUNT 320.00 - LAND AND LAND CLEARING NEWFOUNDLAND POWER INC. ACCOUNT 321.00 - ROADS, TRAILS, AND BRIDGES ORIGINAL AND SMOOTH SURVIVOR CURVES

AI summary Appendix A presents service life statistics, specifically focusing on the smooth survivor curve for Newfoundland Power Inc. accounts related to land, land clearing, roads, trails, and bridges.

ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1924-2018 EXPERIENCE BAND 1948-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV RATIO PCT SURV BEGIN OF INTERVAL 79.5 80.5 81.5...

AI summary The text presents a continuation of the original life table, which includes exposure data, retirement ratios, survival ratios, and percentages of survival for different age intervals. It also references 'NEWFOUNDLAND POWER INC. ACCOUNT 322.00 - BUILDINGS AND STRUCTURES ORIGINAL AND SMOOTH SURVIVOR CURVES', indicating a focus on asset management and survival analysis.

ACCOUNT 323.00 - CANALS, PENSTOCKS, SURGE TANKS AND TAILRACES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1913-2018 EXPERIENCE BAND 1948-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RET...

AI summary This document provides a detailed life table for infrastructure assets such as canals, penstocks, surge tanks, and tailraces, covering exposure, retirements, and survival rates from 1913 to 2018. It includes data on age intervals, exposure numbers, retirement counts, and survival percentages.

ACCOUNT 326.00 - SWITCHING, METERING AND CONTROL EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1924-2018 EXPERIENCE BAND 1999-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT...

AI summary This document presents a life table for switching, metering, and control equipment, detailing exposure, retirements, and survival ratios across various age intervals from 1924 to 2018. It outlines the aging and retirement patterns of equipment over time, providing data on the percentage of equipment surviving at the beginning of each interval.

ACCOUNT 327.00 - MISCELLANEOUS POWER PLANT EQUIPMENT PLACEMENT BAND 1918-2015 EXPERIENCE BAND 1948-2018 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATI...

AI summary The text presents a table detailing exposure data and retirement rates for miscellaneous power plant equipment across different age intervals. It includes metrics such as exposures at the beginning of each interval, retirements during the interval, and survival percentages.

ACCOUNT 332.00 - ELECTRICAL PLANT PLACEMENT BAND 1945-2017 EXPERIENCE BAND 1952-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV RATIO PCT SURV BEGIN OF INTERVAL 0.0 0.5...

AI summary This document presents a table detailing the exposure and retirement data for electrical plant assets across various age intervals from 1945 to 2018, including exposure at the beginning of each interval, retirements during the interval, and survival ratios.

ACCOUNT 341.00 - SUBSTATION - BUILDINGS AND STRUCTURES PLACEMENT BAND 1920-2018 EXPERIENCE BAND 1948-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV RATIO PCT SURV BEGIN...

AI summary The document presents a table with data on exposure, retirements, and survival rates for substation buildings and structures over various age intervals from 1920 to 2018. The table includes metrics such as exposure at the beginning of each interval, retirements during the interval, and survival ratios.

ACCOUNT 350.01 - TRANSMISSION - ROW CLEARING AND EASEMENT SURVEY PLACEMENT BAND 1946-2018 EXPERIENCE BAND 2009-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RETMT RATIO SURV RATIO PCT...

AI summary The document presents a table with data on exposures, retirements, and survival ratios for different age intervals, likely related to infrastructure or equipment aging and maintenance. It includes statistical measures such as exposure numbers, retirement counts, and survival percentages for different time periods.

ACCOUNT 361.13 - OVERHEAD CONDUCTORS - WEATHER-PROOF ALUMINUM ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1967-2013 EXPERIENCE BAND 1967-2013 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERVAL RET...

AI summary The text presents data from Account 361.13, which details the original life table for overhead conductors made of weather-proof aluminum, covering the period from 1967 to 2013. It includes exposure and retirement data for different age intervals, along with survival ratios and percentages.

ACCOUNTS 361.14 AND 361.30 - AERIAL CABLE AND SPECIAL INSULATED COPPER CABLE ORIGINAL LIFE TABLE PLACEMENT BAND 1957-2014 EXPERIENCE BAND 1957-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTE...

AI summary The document presents a life table for aerial cable and special insulated copper cable, showing exposure, retirements, and survival rates over time intervals from 1957 to 2018. The data includes age intervals, exposures, retirements, retirement ratios, survival ratios, and percentages of survival at the beginning of each interval.

ACCOUNTS 364.10, 364.11, 364.2, 364.3 AND 364.4 - LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1956-2018 EXPERIENCE BAND 2009-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE INTERV...

AI summary The text presents a continuation of the original life table for line transformers, detailing exposure, retirements, and survival ratios across different age intervals from 1956 to 2018. The table includes data on exposures at the beginning of age intervals, retirements during the intervals, and survival percentages.

ACCOUNTS 366.30 AND 366.40 - INSTRUMENT TRANSFORMERS AND METERING TANKS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1938-2018 EXPERIENCE BAND 1950-2018 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE IN...

AI summary The document presents a life table for instrument transformers and metering tanks, detailing exposure, retirements, and survival rates across various age intervals from 1938 to 2018. The data includes statistics such as retirement ratios, survival ratios, and percentages of survival at the beginning of each interval.

HYDRO PRODUCTION PLANT - ALL ACCOUNTS REGULAR COST OF REMOVAL REUSE G R O S S S A L V A G E FINAL NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT AMOUNT PCT 1976 13,026 4,263 33 0 0 4,263 - 33- 1977 93,651 5,340 6 0 6,172 7 8...

AI summary The document presents a table detailing the financial aspects of retiring and salvaging assets at a hydro production plant from 1976 to 2000, including retirements, cost of removal, reuse, gross salvage, and net salvage values for each year.

ACCOUNTS 361.10, 361.11, 361.14 AND 361.30 - OVERHEAD CONDUCTOR - COPPER COST OF G R O S S S A L V A G E NET 1995 318,265 124,635 39 2,410 1 65,365 21 56,860 - 18- 1996 186,416 73,900 40 1,072 1 29,601 16 43,227 - 23- 1997 169,004 87,657 5...

AI summary This table presents data from 1995 to 2016 on the cost of overhead conductor - copper, including regular retirements, cost of removal, reuse amounts, gross salvage, and net salvage amounts. The data shows fluctuating figures over the years, with variations in percentages and values.

SUMMARY OF BOOK SALVAGE REGULAR COST OF REMOVAL REUSE G R O S S S A L V A G E FINAL NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT AMOUNT PCT 1976 116,831 47,923 41 0 4,701 4 43,222 - 37- 1977 123,300 58,412 47 0 6,263 5 52,...

AI summary The document presents a summary of book salvage from 1976 to 2016, detailing retirements, cost of removal, reuse, gross salvage, and net salvage for each year. The data shows fluctuations in values over time, with notable increases in certain years.

ACCOUNT 378.50 - TRANSPORTATION - MISCELLANEOUS REGULAR COST OF REMOVAL REUSE G R O S S S A L V A G E FINAL NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 12-14 101,442 0 0 15,446 15 15,...

AI summary The document presents a table detailing transportation-related miscellaneous account data, including retirements, cost of removal, reuse, gross salvage, final salvage, and net salvage over various years. The data includes three-year and five-year moving averages and highlights salvage percentages for different periods.

SUBSTATIONS - ALL ACCOUNTS REGULAR REMOVAL REUSE FINAL SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT AMOUNT PCT 2017 4,475,685 1,363,407 30 0 0 1,363,407- 30- 2018 4,516,310 1,333,734 30 0 51 0 1,333,683- 30- TOTAL 46,529,537 1...

AI summary The table provides data on substation retirements and salvage values from 2017 to 2018, including amounts and percentages for removal, reuse, and salvage. It also includes three-year moving averages from 1976 to 1997, detailing financial figures and percentages for various years.

TRANSMISSION - ALL ACCOUNTS REGULAR COST OF REMOVAL REUSE G R O S S S A L V A G E FINAL NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT AMOUNT PCT 1976 74,518 27,005 36 0 22,953 31 4,052- 5- 1977 170,350 89,070 52 0 103,137 6...

AI summary The table presents data on transmission-related accounts from 1976 to 2016, including retirements, cost of removal, reuse, gross salvage, and net salvage. The data includes percentages and amounts for each year, with some adjustments made in 2005-2010 to align with new company guidelines.

ACCOUNTS 361.12, 361.13 AND 361.15 - OVERHEAD CONDUCTOR - ALUMINUM COST OF G R O S S S A L V A G E NET REGULAR REMOVAL REUSE FINAL SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 10-12 743,76...

AI summary The table presents overhead conductor removal and salvage costs for aluminum conductors from 2010-2012 to 2016-2018, showing trends in retirement, removal, and salvage values. It also notes adjustments made to COR amounts in 2011 to align with new company guidelines.

ACCOUNTS 362.10 AND 362.20 - DISTRIBUTION - POLES AND FIXTURES - WOOD REGULAR COST OF REMOVAL REUSE G R O S S S A L V A G E FINAL NET SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT AMOUNT PCT 2000 1,527,165 587,498 38 90,426 6 0...

AI summary The document presents a detailed table showing the retirement, cost of removal, reuse, and salvage values for wood poles and fixtures from 2000 to 2018. It includes both annual and three-year moving average data, with adjustments made to COR amounts in 2005-2010 to align with 2011 company guidelines.

ACCOUNT 324.00 - DAMS AND RESERVOIRS YEAR (1) ORIGINAL COST (2) RATE (3) ANNUAL ACCRUAL AMOUNT (4) FACTOR (5) ACCRUED DEPREC AMOUNT (6) SURVIVOR CURVE IOWA 75-S0 NET SALVAGE PERCENT30 1904 22,000.00 0.78 223.08 0.9009 25,766 1917 4,655.00...

AI summary The document presents a table with financial data related to dams and reservoirs, including original costs, annual accrual amounts, depreciation factors, and accrued depreciation amounts for various years from 1904 to 1982.

ACCOUNT 334.00 - FUEL HOLDERS YEAR (1) ORIGINAL COST (2) RATE (3) ANNUAL ACCRUAL AMOUNT (4) FACTOR (5) ACCRUED DEPREC AMOUNT (6) PORT UNION DIESEL INTERIM SURVIVOR CURVE SQUARE PROBABLE RETIREMENT YEAR 12-2010 NET SALVAGE PERCENT65 1993 17...

AI summary Account 334.00 - Fuel Holders includes a detailed table with information on fuel holders such as diesel and gas turbine assets, including original costs, rates, annual accrual amounts, factors, and accrued depreciation amounts for various years and locations.

ACCOUNT 371.20 - BUILDINGS AND STRUCTURES - LARGE YEAR (1) ORIGINAL COST (2) RATE (3) ANNUAL ACCRUAL AMOUNT (4) FACTOR (5) ACCRUED DEPREC AMOUNT (6) DUFFY PLACE INTERIM SURVIVOR CURVE IOWA 80-L0 PROBABLE RETIREMENT YEAR 6-2065 NET SALVAGE...

AI summary The document provides a detailed table outlining depreciation accruals for various buildings and structures, including original costs, annual accrual amounts, and accrued depreciation amounts for different years and locations such as Duffy Place and Carbonear.

Proposed ($) Adjustment ($) Approved ($) Prior Approved 2,273,831,000 - 2,273,831,000 Net Additions through Test Year 218,530,817 (3,392,530) 215,138,287 Test Year (2023) 2,492,361,817 (3,392,530) 2,488,969,287 Pro Forma Additions 246,699,...

AI summary The table presents financial data related to Plant-in-Service, showing proposed, adjustment, and approved figures for various periods, including the Test Year (2023) and Pro Forma Additions. The data reflects changes in the total Plant-in-Service at the end of the regulatory year.

2. Plant Related Adjustments The Authority utilized the outputs from the Plant Model (modified for PURA adjustments) to calculate a revised Rate Year plant-related ADIT balance. [34](#page-42-3) The Company proposed an average plant-relate...

AI summary The Authority used the Plant Model to calculate a revised Rate Year plant-related ADIT balance, approving an average balance of ($510,590) based on a $3,217,604 adjustment. This reflects the reduction in deferred tax liability from the Authority's adjustments to the Company's plant-inservice.

essive costs, at a minimum, based on inclusion of 25% contingencies above and beyond the opinionbased decommissioning costs, the inclusion of site restoration costs without corresponding offsets for the sale or reuse of the site, and essen...

AI summary The testimony discusses concerns about excessive decommissioning costs for generating facilities, including the inclusion of 25% contingencies, site restoration costs, and future inflation escalation. Correcting these issues would reduce depreciation expenses by $12.7 million.

26 Q. WHAT IS THE ISSUE IN THIS PORTION OF YOUR TESTIMONY? 27 A. This portion of my testimony addresses the appropriate life spans for the Company's 28 various generating units. In particular, it will address the lack of support and 29 jus...

AI summary The testimony addresses the issue of appropriate life spans for Nova Scotia Power's generating units, highlighting a lack of support and justification for the company's proposals to extend these life spans.

31 Q. WHAT IS THE LIFE SPAN FOR A GENERATING UNIT? 32 A. A life span for a generating unit sets the time period during which a unit is expected 33 to provide service. For example, if a generating unit were placed into service on 1 January...

AI summary The lifespan of a generating unit is defined as the period from installation to retirement, regardless of whether it provides base load or standby service. For example, a unit installed in 1980 with a 60-year lifespan would be projected to retire in 2039.

3 Q. WHAT SPECIFICALLY DID THE COMPANY PROVIDE IN SUPPORT OF LIFE 4 SPANS FOR ITS VARIOUS GENERATING UNITS? 5 A. Very little. The Company was specifically requested to provide "all analyses and 6 workpapers supporting NSPI management's pro...

AI summary The Company provided minimal support for the life spans of its generating units, as requested by the Board. The Company was asked to provide detailed analyses and workpapers supporting management's proposed retirement years for each unit, but the responses did not include sufficient underlying justification.

11 Q. DOES GANNETT FLEMING BELIEVE THAT COAL-FIRED GENERATING UNITS 12 CAN OPERATE FOR AT LEAST 60 YEARS? 13 A. Yes. For example, in a 2007 depreciation study for Northern Indiana Public Service 14 Company, Gannett Fleming stated that the...

AI summary Gannett Fleming asserts that coal-fired generating units can operate for at least 60 years, citing a 2007 depreciation study for Northern Indiana Public Service Company that estimated a 60 to 61-year lifespan for such units.

18 Q. CAN THE COMPANY'S OIL/GAS-FIRED STEAM GENERATING UNITS 19 PHYSICALLY OPERATE FOR 60 YEARS OR LONGER? 20 A. Yes. There are a much greater number of gas-fired generating units in operation in 21 North America than coal-fired units. Num...

AI summary The company confirms that its oil/gas-fired steam generating units can physically operate for 60 years or longer, citing examples of existing facilities that have exceeded this lifespan and are still operational.

6 A. In some instances, yes, while in other instances, no. For example, extending the 7 Company's proposed retirement dates to a minimum of 2033 still results in life spans 8 as short as 45 years for the two units that had already been pro...

AI summary Extending the retirement dates of certain power units to 2033 still results in asset lifespans that are too short, even with future hard carbon caps, as some units would have lifespans as low as 45 years.

Q. AS IT RELATES TO WIND TURBINE GENERATION, WHAT LIFE SPAN IS THE COMPANY PROPOSING? 15 A. The Company proposes a 20-year life span for its investment in wind turbines. 22 16 & lt;sup>21 The adjustment also includes the proportional impac...

AI summary The Company proposes a 20-year life span for its investment in wind turbines. This is part of a broader depreciation adjustment that includes the proportional impact of an ALG calculated remaining life and the impact of interim retirements.

15 Q. WHAT IS THE OVERALL IMPACT OF YOUR RECOMMENDATION? 16 A. Increasing life spans to reflect the longer of a probable retirement date of 2033 or at 17 least 50 years of operation for steam-fired generating facilities and a 30-year life...

AI summary The recommendation to increase the life spans of steam-fired generating facilities and wind turbines results in a $19,263,945 reduction in depreciation expense. The impact calculation assumes a proportional relationship and does not account for the full effects of interim retirements, which are addressed elsewhere in the testimony.

24 SECTION IV: PRODUCTION PLANT NET SALVAGE 25

AI summary This section of the regulatory proceeding document discusses the net salvage value of production plant assets, focusing on depreciation and asset valuation considerations relevant to the Nova Scotia Utility and Review Board.

5 Q. DOES THE COMPANY'S PRODUCTION PLANT NET SALVAGE REQUEST 6 REFLECT ONLY TERMINAL NET SALVAGE? 7 A. Yes. The Company requests net salvage associated with terminal net salvage and 8 claims that it is not seeking interim net salvage. Term...

AI summary The Company confirms that its net salvage request pertains only to terminal net salvage, which occurs when a unit is retired, not interim net salvage, which applies to components that will be replaced before final retirement.

20 Q. WHAT WERE THE RESULTS OF THE DECOMMISSIONING COST STUDIES? 21 A. The decommissioning cost estimates for the Company's Steam, Other, Wind, and 22 Hydro Production facilities, both before and after inflation adjustments, are set forth...

AI summary The decommissioning cost estimates for Nova Scotia Power's Steam, Other, Wind, and Hydro Production facilities, both before and after inflation adjustments, are presented in a table.

24 Category Current Estimated Decommissioning Costs Future Estimated Decommissioning Costs Increase Factor Steam $103,875,462 $220,855,327 2.13 Other $6,952,763 $14,359,542 2.07 Wind $939,000 $1,499,523 1.60 Hydro $57,995,376 $242,142,165...

AI summary The table presents estimated decommissioning costs for different energy categories, showing significant increases from current to future estimates. The 2009 Study is referenced for additional details on decommissioning costs.

20 B. Inflation Escalation of Decommissioning Costs 21

AI summary This section discusses the inflation escalation of decommissioning costs, focusing on the financial implications of rising costs associated with decommissioning assets over time.

22 Q. WHAT IS THE ISSUE IN THIS PORTION OF YOUR TESTIMONY? 23 A. This portion of my testimony will address NSPI's inclusion of future inflation in its 24 estimation of Production plant decommissioning costs. In addition, if the Board were...

AI summary The testimony discusses NSPI's inclusion of future inflation in its estimation of production plant decommissioning costs, suggesting that if inflation is factored in, it should be at a lower rate than the proposed 3.4% annual level.

28 Q. DOES NSPI RELY ON THE CONCEPT OF FUTURE INFLATION IN 29 ESTABLISHING ITS PROPOSED PRODUCTION NET SALVAGE LEVELS? 30 A. Yes. By doing so, the Company incorrectly assumes inflation is the only changing 31 factor in the future for the d...

AI summary NSPI relies on future inflation in establishing its proposed production net salvage levels. However, this approach is criticized for assuming inflation is the only changing factor in the decommissioning of power plants, which may be an oversimplification.

25 Q. WHAT LEVEL OF CONTINGENCY HAS NSPI PROPOSED IN ITS 26 DECOMMISSIONING COST ESTIMATE? A. The Company proposes a 25% contingency. 34 27 28

AI summary NSPI has proposed a 25% contingency in its decommissioning cost estimate, as stated in response to the question regarding the level of contingency.

29 Q. WHAT IS THE DOLLAR IMPACT OF CONTINGENCIES? 30 A. Out of the approximately $170 million of decommissioning cost recommended by 31 Stantec and Yates through the various decommissioning studies, approximately $34 34 Stantec, Inc., stud...

AI summary The witness states that out of the $170 million decommissioning cost recommended by Stantec and Yates, $34 million is attributed to a 25% contingency, which increases significantly after Mr. Wiedmayer of Gannett Fleming applies an inflation calculation.

13 Q. DO YOU BELIEVE THAT THE 25% CONTINGENCY PROPOSED BY THE 14 COMPANY IS REASONABLE AND APPROPRIATE? 15 A. No. First, it must be recognized that contingencies can be either positive or negative. 16 If very conservative cost estimates ha...

AI summary The respondent does not believe the 25% contingency proposed by the company is reasonable or appropriate. They argue that contingencies can be positive or negative, depending on the assumptions used in cost estimates. Since Stantec and Yates provided opinion cost estimates, a minimal contingency would be more appropriate.

1 Q. HAVE OTHER REGULATORS LIMITED THE LEVEL OF CONTINGENCIES IN 2 DECOMMISSIONING COST STUDIES, EVEN WHEN SUPPORTED BY DETAILED 3 CALCULATIONS? 4 A. Yes. For example, the Public Utility Commission of Texas limits contingencies for nuclear...

AI summary The respondent confirms that other regulators have limited contingency levels in decommissioning cost studies, citing the Public Utility Commission of Texas, which caps nuclear decommissioning contingencies at 10%. The respondent argues that a 25% contingency is excessive due to the unique risks associated with nuclear decommissioning.

26 Q. DID THE COMPANY PROVIDE ANY INVESTIGATION INTO POTENTIAL 27 ALTERNATIVES TO FACILITIES DEMOLITION AND SITE RESTORATION? 28 A. No. The Company has not presented any evidence that would indicate that it 29 considered even partial sale...

AI summary The company did not investigate alternatives to facilities demolition and site restoration, assuming all assets would have no value other than scrap, which conflicts with its request for interim retirements.

4 Q. PLEASE EXPLAIN THE INCONSISTENCY BETWEEN THE COMPANY'S 5 DECOMMISSIONING COST ESTIMATES AND ITS REQUEST FOR INTERIM 6 RETIREMENTS? 7 A. The Company's request for interim retirements represents the replacement of 8 components of a powe...

AI summary The company explains that interim retirements refer to the replacement of components of a power plant before the final retirement of the facility, which may leave newer, functional items available for use by another owner or within the company.

21 Q. WHAT DOES THE COMPANY PROPOSE FOR SITE EXCAVATION AND 22 DISPOSAL COSTS ONCE POWER PLANT FACILITIES AND EQUIPMENT HAVE 23 BEEN DEMOLISHED? 24 A. The decommissioning studies either specifically or implicitly recognize the 25 "restorat...

AI summary The company addresses site excavation and disposal costs after power plant demolition, referencing decommissioning studies that mention restoring the site to grade, which leads to high costs for depreciation rate calculations.

13 Q. WHY IS NSPI'S FAILURE TO INCLUDE THE POTENTIAL SALE VALUE OF 14 LAND SIGNIFICANT? 15 A. Often, the vast majority or a significant level of the cost involved in the 16 decommissioning of a power plant, as characterized by cost estimat...

AI summary The failure of NSPI to include the potential sale value of land in its decommissioning cost estimates is significant because land restoration and site remediation costs are not associated with depreciable assets but with the land itself. Recognizing land value is essential for consistency in the depreciation process.

11 Q. WHAT DO YOU RECOMMEND REGARDING THE RECOGNITION OF FUTURE 12 INFLATION? 13 A. As previously noted, such proposal by the Company is inappropriate. Therefore, it 14 must be eliminated. The final negative net salvage costs to be utilize...

AI summary The response argues against incorporating future inflation in decommissioning cost calculations, recommending the exclusion of inflation as proposed by Gannett Fleming and suggesting the use of conservative estimates from Stantec and Yates studies without the 25% contingency.

19 Q. WHY DO YOU CONSIDER SUCH AN APPROACH CONSERVATIVE? 20 A. As previously noted, the Company has included substantial site remediation costs in 21 its base decommissioning cost studies. Such costs should not be included, given 22 that t...

AI summary The witness argues that including site remediation costs in decommissioning studies is conservative because it does not account for potential future land value from reuse or sale after site improvement.

28 Q. WHAT IS THE IMPACT OF YOUR RECOMMENDATION? 29 A. My recommendation results in a $141,458,259 level of Production plant negative net 30 salvage compared to the Company's proposed $467,801,286 level. This represents 31 a reduction of $...

AI summary The recommendation reduces decommissioning costs by $326 million and lowers annual depreciation expenses by $12.7 million, compared to the company's proposed figures.

14 Q. WHAT ARE INTERIM RETIREMENTS? 15 A. The short answer is that interim retirements represent the estimated replacement of 16 investment at generating plants before the final termination or retirement of the plant. 17 In other words, th...

AI summary Interim retirements refer to the estimated replacement of investments at generating plants before the final retirement of the plant. This allows for the recovery of costs for both the original and replacement equipment over the investment's lifespan.

25 Q. WHAT APPROACH HAS THE COMPANY EMPLOYED? 26 A. The Company has employed an actuarial analysis of the retirement activity at its 27 various generating facilities. The Company proposes one interim retirement life-28 curve combination fo...

AI summary The company has used an actuarial analysis to assess retirement activity at its generating facilities, proposing different interim retirement life-curve combinations for Steam Production and Hydro and Other Production facilities, including the marine terminal at Point Tupper.

1 Q. WHAT IS THE PROBLEM WITH THE COMPANY'S PRESENTATION? 2 A. The investment in these accounts is not homogeneous to the extent necessary to 3 properly perform an actuarial analysis of interim retirements. While the calculations 4 in an a...

AI summary The company's presentation is problematic because the investment in the accounts is not homogeneous, leading to skewed results in actuarial analysis. Using a mix of high and low-quality assets can distort historical data, making the analysis inappropriate for the current investment.

18 Q. WHAT ARE THE MAIN TOOLS UTILIZED IN PERFORMING LIFE ANALYSES? 19 A. Life analyses are normally performed either through the use of actuarial or semi-20 actuarial analyses. Actuarial analyses rely on aged data. In other words, when an...

AI summary Life analyses are typically conducted using actuarial or semi-actuarial methods. Actuarial analyses use aged data, such as the age of retired property, similar to how insurance companies develop life tables. Semi-actuarial methods are used when the age of retired plant is unknown.

26 Q. WHAT METHOD DID THE COMPANY USE? 27 A. The Company took the very unusual step of taking unaged data for its mass property 28 accounts, performing what is called a Computed Mortality analysis, which attempts 29 to create an age distri...

AI summary The company used a Computed Mortality analysis on unaged data from mass property accounts to create an age distribution, followed by an actuarial analysis on the aged data, as noted in a 2009 study and response to DUC IR-124.

1 Q. HOW HAVE YOU TREATED THE COMPANY'S PRESENTATION OF A HYBRID 2 APPROACH TO MASS PROPERTY LIFE ANALYSIS? 3 A. Given the presentation by the Company and the time available, I have reviewed the 4 observed life tables that result from the...

AI summary The respondent reviewed the company's hybrid actuarial analysis for mass property life tables and noted the survivor curve representation. They advised against using the Computed Mortality approach in future proceedings.

5 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 353 – TRANSMISSION 6 STATION EQUIPMENT? A. The Company proposes a 42 R2.5 life-curve combination.56 7 8

AI summary The company proposes a 42 R2.5 life-curve combination for Account 353 – Transmission Station Equipment.

9 Q. WHAT IS THE BASIS FOR THE COMPANY'S PROPOSAL? 10 A. In addition to the previously-noted generalized standard statements contained in the 11 reference by Gannett Fleming in its depreciation study, the Gannett Fleming 12 interview notes...

AI summary The company's proposal is based on the findings from Gannett Fleming's depreciation study, which highlights factors contributing to transformer failures and the aging of circuit breakers. The company has implemented maintenance practices that extend the lifespan of equipment, such as re-coating circuit breakers and performing more diagnostic tests on transformers.

25 Q. DO YOU AGREE WITH THE COMPANY'S PROPOSAL? 26 A. No. The Company's proposal, while a step in the right direction, still reflects an 27 artificially short average service life. Therefore, at this time, I recommend a further 28 increase...

AI summary The respondent disagrees with the company's proposal, arguing that the proposed average service life is still too short. They recommend increasing it to 47 years while maintaining the R2.5 dispersion pattern, citing a 2009 study and a response document.

e, there can be no doubt that there exists a trend toward a 27 longer average service life, as more current experience bands are higher or more 28 elevated than is the 1942 – 2009 experience band. 29 58 2009 Study at page A-11. 3 A more ap...

AI summary The text discusses a trend toward longer average service lives for equipment such as transformers and circuit breakers, citing more recent experience bands and the Company's admission that these components are expected to last longer due to improved maintenance and design.

24 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 355 – TRANSMISSION 25 POLES AND FIXTURES? A. The Company proposes a 47 R2 life-curve combination.62 26 27

AI summary The company proposes a 47 R2 life-curve combination for Account 355 – Transmission Poles and Fixtures.

28 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 29 A. The Company states the same basis as previously noted for Account 353 above. 30 However, as it relates to Company-specific information obtained from management, 31 references have b...

AI summary The company's proposal is based on previously noted information, including the use of boron-treated wood transmission poles and improved asset maintenance leading to extended lifespans.

15 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 16 A. The Company's proposal is based on the same generalized statement as previously 17 identified. In addition, interview notes indicate that the primary cause of retirement is 18 inade...

AI summary The company's proposal is based on generalized statements and concerns about conductor retirement due to load changes, thermal stresses, weather, and distributed generation, though the latter is not expected to impact the company in the near term.

3 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 362 – DISTRIBUTION 4 STATION EQUIPMENT? A. The Company proposes a 48 R1.5 life-curve combination.68 5 6

AI summary The company proposes a 48 R1.5 life-curve combination for Account 362 – Distribution Station Equipment.

7 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 8 A. The previously-stated standard bases for the Company's life proposals are also 9 applicable here. In addition, the Company states that the primary cause of 10 retirements is transform...

AI summary The company's basis for its proposal is grounded in the standard bases previously stated, with transformer failures due to lightning, design, water ingress, insulation deterioration, and fault currents identified as the primary cause of retirements. The company employs a cradle-to-grave approach, relocating rather than retiring transformers, and large transformers are tested every six months.

20 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 364 – DISTRIBUTION 21 POLES, TOWERS AND FIXTURES? A. The Company proposes a 38 R2.5 life-curve combination.71 22 23

AI summary The company proposes a 38 R2.5 life-curve combination for Account 364 – Distribution Poles, Towers and Fixtures.

24 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 25 A. In addition to its previously-noted standard response, the Company states that it 26 treats most of its wooden poles with preservatives. Certain poles are left untreated 27 and have...

AI summary The company explains its proposal by highlighting its use of preservatives on wooden poles, regular inspections, and maintenance practices such as reinforcing poles near the ground. These efforts are intended to extend the service life of poles and improve asset maintenance.

ed after Hurricane Juan in 2003. 6 Thus, longer life expectations are warranted, as the trend in the data is for a longer 7 service life, reflecting the improved maintenance and treatment of poles. 8 9 As shown in the graph below, the 41 R...

AI summary The text discusses the evaluation of pole service life expectations following Hurricane Juan in 2003, noting that improved maintenance and treatment have led to longer service lives. It argues that the company's proposal understates the average service life and does not account for changes in the data through its proposed dispersion pattern.

19 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 365 – DISTRIBUTION 20 OVERHEAD CONDUCTORS AND DEVICES? A. The Company proposes a 38 R2.5 life-curve combination.74 21 22

AI summary The company proposes a 38 R2.5 life-curve combination for Account 365 – Distribution Overhead Conductors and Devices.

23 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 24 A. In addition to the previously-noted standard bases, the Company also adds the facts 25 that: (1) there are both copper and aluminum conductors on the system, with copper 26 conducto...

AI summary The company's proposal is based on the need to replace aging copper and aluminum conductors, premature retirements of ACSR due to steel core deterioration, inadequate conductor design for increased loads, and the severe climate in its service area affecting infrastructure longevity.

4 Q. DO YOU AGREE WITH THE COMPANY'S PROPOSAL? 5 A. No. Just as was the case for Account 364 – Distribution Poles, Towers and Fixtures, 6 a modest increase in average service life is warranted at this time. Therefore, I 7 recommend a 41 R2...

AI summary The respondent does not agree with the company's proposal, citing a similar case involving Account 364 – Distribution Poles, Towers and Fixtures. A modest increase in average service life is recommended, with a specific suggestion of a 41 R2 life-curve combination.

re trends in the data is at a 3 level where exposures are minimal and the stability of the observed life table is the 4 lowest from the standpoint of future analyses. 6 7 8 Turning to information obtained from Company personnel, a nominal...

AI summary The analysis discusses the average service life of copper conductors and ACSR cables, noting that existing conductors are already 40-50 years old and may approach maximum life expectancy. It also considers the impact of inspection programs and industry comparisons, suggesting an extension of the average service life to 41 years.

23 Q. WHAT DOES THE PROPOSE FOR ACCOUNT 367 – DISTRIBUTION 24 UNDERGROUND CONDUCTORS AND DEVICES? A. The Company proposes a 43 R3 life-curve combination.77 25 26

AI summary The Company proposes a 43 R3 life-curve combination for Account 367 – Distribution Underground Conductors and Devices.

27 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 28 A. In addition to the previously-noted standard response, Gannett Fleming's interview 29 notes provide several additional items of information. First, the interview notes state 30 that...

AI summary The company explains the basis for its proposal by discussing the types of cable used in its infrastructure, including direct-buried cable, lead-jacketed cable, molecular weight polyethylene, cross-linked polyethylene, and ethylene propylene rubber, along with their service lives and performance.

24 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 368 – DISTRIBUTION 25 LINE TRANSFORMERS? A. The Company proposes a 30 R1 life-curve combination.79 26 27

AI summary The company proposes a 30 R1 life-curve combination for Account 368 – Distribution Line Transformers.

28 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 29 A. In addition to the previously-noted standard bases, Gannett Fleming's interview 30 notes indicate management stated that retirements are due to overload conditions as 31 well as lin...

AI summary The company's proposal is based on transformer retirements due to overload, line conversion, deterioration, and lightning damage. It also notes that newer transformers use stainless steel and improved coatings, reducing corrosion-related failures, and that all transformers installed since 1982 are PCB-free.

11 Q. WHAT IS THE BASIS FOR YOUR RECOMMENDATION? 12 A. First, it must be noted that the Company has continuously and significantly increased 13 its proposed average service life for the investment in this account. Beginning with 14 the 199...

AI summary The response argues that Nova Scotia Power Inc. has historically underestimated the average service life of its infrastructure, citing improvements in materials and the removal of PCB-contaminated transformers as reasons for a longer expected service life. The recommendation of a 35-year service life is considered below industry standards.

18 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 369 – DISTRIBUTION 19 SERVICES? A. The Company proposes a 42 S3 life-curve combination.81 20 21

AI summary The company proposes a 42 S3 life-curve combination for Account 369 – Distribution Services.

22 Q. WHAT IS THE COMPANY'S BASIS FOR ITS PROPOSAL? 23 A. In addition to its standard response previously noted, Gannett Fleming's interview 24 notes add that the primary cause of retirement for overhead services is customer 25 conversion,...

AI summary The company's proposal is based on the expected service life of overhead and underground services, noting that customer conversion and other factors contribute to retirement. Underground services, installed since the mid-1960s, are over-designed for residential use and placed in conduit since 1993. The average service life is expected to be less than the underground conductor booked in Account 367.

24 Q. WHAT HISTORICAL PERIOD HAS THE COMPANY ANALYZED ASSOCIATED 25 WITH ITS NET SALVAGE ANALYSES? A. The Company has elected to analyze a 17-year period, 1993 through 2009. 83 26 27

AI summary The company analyzed a 17-year historical period from 1993 to 2009 for its net salvage analyses.

14 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 365 – DISTRIBUTION 15 OVERHEAD CONDUCTORS AND DEVICES? A. The Company proposes a negative 15% net salvage.89 16 17

AI summary The company proposes a negative 15% net salvage for Account 365 – Distribution Overhead Conductors and Devices.

26 Q. WHAT IS THE BASIS FOR YOUR RECOMMENDATION? 27 A. Based on the provided historical information, the Company retired substantial levels of plant in 3 of the last 10 years.90 28 During the years with the largest levels of 29 retirement...

AI summary The Company has retired significant plant assets in recent years, leading to negative net salvage values. However, with the substantial increase in copper scrap prices, a less negative net salvage is expected. The Company also acknowledges that some copper conduit remains in service, which may impact future salvage values.

18 Q. WHAT DOES THE COMPANY PROPOSE FOR ACCOUNT 367 – DISTRIBUTION 19 UNDERGROUND CONDUCTORS AND DEVICES? A. The Company proposes a negative 25% net salvage.92 20 21

AI summary The company proposes a negative 25% net salvage for Account 367, which pertains to distribution underground conductors and devices.

21 Q. PLEASE EXPLAIN THE ALG CALCULATION PROCEDURE. 22 A. Unlike the ELG procedure, the ALG procedure recognizes that it is impossible to 23 predict with any degree of accuracy the number of poles that will retire on an annual 24 basis for...

AI summary The ALG calculation procedure uses an average approach to estimate asset retirements over 70 years, acknowledging that some assets will retire earlier or later than the average, unlike the ELG procedure which requires more precise predictions.

28 Q. WHAT IS THE SECOND PROBLEM WITH GANNETT FLEMING'S REMAINING 29 LIFE CALCULATION? 30 A. Gannett Fleming also recognizes the impact of net salvage parameters in the 31 remaining life calculation rather than after the remaining life cal...

AI summary The second problem with Gannett Fleming's remaining life calculation is that it incorporates net salvage parameters into the calculation rather than after, leading to an illogical and inappropriate scenario where changes in net salvage affect the remaining life calculation.

20 Q. HAS THE FPSC RECENTLY RULED ON THIS PRECISE ISSUE AS IT RELATES 21 TO GANNETT FLEMING'S REMAINING LIFE CALCULATION? 22 A. Yes. In a recent FPL case, Gannett Fleming presented the same methodology for 23 calculating remaining life. Th...

AI summary The FPSC has recently ruled on the remaining life calculation methodology presented by Gannett Fleming, disapproving of FPL's approach and approving an alternative based on the average age of the account and a selected survivor curve.

UTILITY RATE PROCEEDINGS IN WHICH TESTIMONY HAS BEEN PRESENTED BY JACOB POUS ALASKA CenterPoint Energy Entex – City of Tyler 9364 Capital Investment, Affiliates CenterPoint Energy Entex – Gulf Coast Division 9791 Rate Base, Cost Allocation...

AI summary The document lists various utility rate proceedings involving CenterPoint Energy Entex, Energas Company, and other entities, with details on the matters and topics discussed in each proceeding, including depreciation, cost of service, rate base, and affiliate transactions.

PROCEEDING? - A My evidence will address NSPI's proposed depreciation rates. Specifically, I will be - addressing the Equal Life Group ("ELG") procedure and NSPI's related proposal to - adjust the depreciation rates during each rate case p...

AI summary The testimony addresses NSPI's proposed depreciation rates, recommending the use of the ALG procedure over the ELG procedure. It suggests adjusting decommissioning cost estimates, excluding hydro decommissioning costs from net salvage ratios, and extending the service life of wind generation units. The Board is advised to require two sets of wind production depreciation rates for existing and new wind investments.

Q SHOULD THE CONTINGENCY COST BE EXCLUDED FROM THE DECOMMISSIONING COST ESTIMATES? A Yes. The contingency cost unnecessarily increases the estimated cost to decommission the production plants. The contingency cost does not reflect a real c...

AI summary The contingency cost should be excluded from decommissioning cost estimates as it artificially inflates costs for current ratepayers without reflecting real expenses. The contingency factor is an add-on based on judgment and experience, not a specific cost, and its inclusion may lead to higher depreciation rates if estimates are accurate.

1 factor should not be viewed as a substitute for the effects of inflation because that is 2 accounted for through the application of the escalation rate. 3 4 Q WHAT IS THE IMPACT ON THE DISMANTLING STUDIES INCLUDING THE 5 CONTINGENCY FACT...

AI summary The contingency factor of 25% is applied to decommissioning cost estimates to account for uncertainties and risks, increasing the total estimated cost by 25%. NSPI provided support for this factor, explaining that it reflects the risk of not capturing all eventual costs and is intended to provide a more accurate representation of probable costs.

This statement suggests a more detailed analysis than simply at the conceptual level. 1 Q WHAT IS YOUR RECOMMENDATION REGARDING THE INCLUSION OF THE 2 CONTINGENCY FACTOR IN THE DECOMMISSIONING COST ESTIMATES? 3 A The 25% contingency factor...

AI summary The respondent recommends excluding the 25% contingency factor from decommissioning cost estimates and lowering the annual escalation rate from 3.4% to 2.0%. The basis for the 3.4% rate is derived from the Handy Whitman report's cost indexes for the 1980-2009 period.

Q HOW MUCH NET SALVAGE EXPENSE WOULD A -2% PRODUCE? A A -2% net salvage ratio would produce an annual net salvage expense of approximately $192,000 per year. As a means of comparison, the net salvage expense that NSPI has incurred for its...

AI summary A -2% net salvage ratio would result in an annual net salvage expense of approximately $192,000. This is compared to NSPI's historical net salvage expense of $23,000 per year on average from 1993 to 2009. The proposed -2% ratio is considered sufficient to compensate NSPI for ongoing retirement activity.

Q WOULD YOU PLEASE BRIEFLY EXPLAIN WHAT IS THE PURPOSE OF THE ARO METHOD? A Under the ARO method, decommissioning costs are not recovered uniformly over the life or remaining life of the assets. The ARO method gives recognition to the time...

AI summary The ARO method is used to account for decommissioning costs by recognizing the time value of money. It avoids uniformly charging all ratepayers the same net salvage cost, instead using the present value of future cash flows to reflect inflation and fairness.

Q CRITICS OF THE ARO METHOD CONTEND THAT IT UNFAIRLY BURDENS FUTURE RATEPAYERS BY SHIFTING A LARGE PORTION OF THE DECOMMISSIONING COST TO FUTURE RATEPAYERS. HOW DO YOU RESPOND TO THAT CRITICISM? A This criticism is unwarranted. Evenly spre...

AI summary Critics argue that the ARO method unfairly shifts decommissioning costs to future ratepayers. NSPI responds by stating that spreading costs evenly over an asset's useful life creates intergenerational inequities due to inflation, and their approach acknowledges inflation in cost estimation but not in recovery.

Q WHAT IS YOUR RECOMMENDATION REGARDING THE DEVELOPMENT OF THE PRODUCTION DEPRECIATION RATES? A Once the Board determines what is the proper level of decommissioning expense for the production assets, it should then instruct NSPI to develo...

AI summary The response recommends that once the Board determines the proper level of decommissioning expense for production assets, NSPI should develop a decommissioning provision using the ARO methodology. It also notes that if the decommissioning provision for hydro production assets is eliminated, that calculation will not be required for those assets.

A In response to NPB IR-12, NSPI stated that the retirement date of 2023 is consistent with the range of 20 to 25 years design life common to wind turbine manufacturers. 1 NSPI also stated that there is insufficient experience with wind tu...

AI summary NSPI responded to NPB IR-12, stating that the 2023 retirement date for wind turbines is consistent with the 20 to 25-year design life common among manufacturers. NSPI cited environmental assessment reports from Stantec and CBCL Limited, which mention design lives of 20 to 35 years for wind turbines and wind farms.

- 2. The decommissioning cost estimates for the thermal, other and wind production should exclude the contingency cost and recognize the value of these production sites. - 3. The escalation rate used to calculate the final decommissioning...

AI summary The text outlines several recommendations regarding decommissioning costs, depreciation rates, and service life for various production units. It suggests excluding contingency costs, using a 2.0% escalation rate, adjusting salvage ratios, extending service lives, and developing separate depreciation rates for existing and new wind production investments.

Findings The cost of capital parameters of ROE, DSTDR, and DLTDR are applicable to utilities rebasing rates for 2025 (if cost of capital is in scope). For other utilities, the new cost of capital parameters will be implemented on a one-tim...

AI summary The OEB determines that the current 2009 Cost of Capital Framework meets FRS, allowing the new framework to be implemented alongside other cost-of-service reviews. Variance accounts for 2025 rate adjustments will be addressed in IRM and Custom IR applications. Prescribed interest rates for DVAs and CWIP are effective April 1, 2025, and will be updated quarterly.

0 Future Net Salvage 8.0% Rate of Return

AI summary The text mentions a future net salvage rate of 8.0% and a rate of return, likely related to asset valuation or financial calculations in a regulatory context.

ELGALG E ALG 467,828,615.0 # 2.05 4,442,271,642 479,718,021.0 # 1.88 4,499,031,719 476,277,601.0 # 1.96 4,558,315,365 488,967,258.0 # 1.96 4,618,778,211 496,132,454.0 # 1.92 4,680,952,005 501,748,460.0 # 1.88 4,746,710,556 507,168,759.0 #...

AI summary The text presents a table with financial data, including book reserves, future accruals, expenses, rate base, and retirements, likely related to asset management and depreciation calculations. It includes figures for different years and methods (ELG and ALG).

2026-2027 GRA U-12 Attachment 1 Page 5 of 172 AccountNuGroupNumProbableRProbableRGivenASL CurveNamNetSalvag OriginalCost CalculatedAccrued BookReserve FutureAccruals Composite AnnualAccrual AnnualAccInServiceM 39250 0 12 0 15 L2 0 2,511,18...

AI summary The text presents a table with financial data related to asset reserves and accruals for various account numbers, including original costs, calculated accrued values, book reserves, future accruals, and annual accruals. The table includes information for multiple accounts and uses acronyms such as ALG and ELG.

CalculationYear CalculationCalculationProcedureName RemainingMinRlValueMinRlValueAverageAge AccountNumberCalculationYearCalculationProcedureName 2046 9 EqualLifeGroup RL_Allocat 0 0 15.69335 0.00 366002046EqualLifeGroup 37610 00 0 8 2025 2...

AI summary The text presents a table containing various calculation years, procedure names, and related values, including remaining minimum residual values, average ages, and account numbers. These data points appear to be related to financial or asset management calculations.

Appendix 1 – Direct Assignment of Accounts Appendix 1 - Direct Assignment of Accoun its 1830 Poles, Towers and Fixtures O-NCP NCP for customers with overhead service only 1835 Overhead Conductors and Devices OD-NCP NCP for customers with o...

AI summary This appendix outlines the direct assignment of accounts related to utility infrastructure and demand management expenditures. It includes categories such as poles, towers, conductors, and transformers, along with their respective cost allocation methods, such as NCP and CP, and provides details on accumulated amortization and demand-related cost allocations.

6.2.2.2 Direction – Definition of Bulk A functional approach must be adopted towards identifying the assets that may serve a bulk delivery function in some distribution systems. The test to determine if any bulk assets exist in a given dis...

AI summary The document outlines a functional approach to identify bulk delivery assets in distribution systems, emphasizing that assets built to support the system's peak, not the customer's peak, should be classified as bulk assets for cost allocation purposes.

6.6.1 Introduction Contributed capital is a third-party contribution made towards the cost of constructing the distributor's distribution assets. Formerly, these contributions were included in rate base and were rolled into equity when dis...

AI summary Contributed capital refers to third-party contributions toward the cost of constructing distribution assets. Previously included in rate base and equity, it is now accounted for as reductions to asset costs and amortized over the assets' useful lives. The determination of contributed capital is outlined in the distributor's Conditions of Service, and its treatment may vary between distributors.

10.5.1 Background These items are directly related to the value of net fixed assets.

AI summary This section discusses how certain items are directly related to the value of net fixed assets, highlighting their significance in asset valuation.

FUNCTIONALIZATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (62) DEF. CR ARO Steam -81,338 -81,338 0 0 0 0 (63) DEF. CR ARO Hydro -40,430 -40,430 0 0 0 0 (64) DEF. CR ARO Wind -16,505 -16,505 0 0 0 0 (65) DEF. CR ARO LM6000 (65) DEF. CR...

AI summary The text presents a table detailing the functionalization of the average rate base, including various asset retirement obligations (ARO) and receivables, with figures showing negative and positive values across different categories and years.

(16) 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 (25) DEF. CHG Fuel Deferral (26) D...

AI summary The text presents a table of charges and credits, including categories such as fuel, materials and supplies, and deferred charges and credits related to financing, tax, pension, and asset retirement obligations. The table includes numerical data across multiple rows and columns, reflecting financial transactions and balances.

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 (46) MAT. & SUPPLIES - FUEL 0 0 0 0 0 0 0 0 0 0 0 P-9 (47) MAT. & SUPPLIES - OTHER 15,503 10,603 584 3,063 184 340 3...

AI summary The table presents financial data related to materials and supplies, deferred charges, and asset retirement obligations, with allocations across different categories and sizes. It includes figures for fuel, other materials, and various deferred charges, along with associated allocations and references to different matters.

EXHIBIT 3 PAGE 3 OF 5 (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) INDUSTRIAL LARGE (9) PHP (10) MUNICIPAL (11) UNMETERED (12) ALLOCATION FACTOR (13) GENERAL...

AI summary The table presents a breakdown of various categories related to general property plant and total plant in service, including different classifications of companies and charges/credits. It includes figures for working capital, deferred items, and allocation factors.

REVENUE TO EXPENSE COMPARISON (1) TOTAL (2) TOTAL (3) UNIT COST (4) TOTAL (5) (6) (7) (91) DEFERRED CHARGES - Other (Storm Rider) (92) DEFERRED CHARGES - Regulated Assets -2 5,818 Adjustment Average ARO -2 6,464 -2 5,171 (93) DEFERRED Cred...

AI summary The document presents a revenue-to-expense comparison, highlighting deferred charges and credits related to asset retirement obligations (ARO) and other liabilities. It includes figures for various categories such as ARO Steam, ARO Hydro, and ARO Transformers, with adjustments and averages provided for analysis.

NOVA SCOTIA POWER INC. DEVELOPMENT OF ALLOCATION FACTORS EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES ALLOCATOR (1) LABOUR O&M excluding HR, IT, PR, OTHER and direct 201,366 87,716 22,048 57,505 34,097 - (2) % RESPONSIBILITY 100.0...

AI summary The document presents a breakdown of Nova Scotia Power Inc.'s expenses, revenue requirements, and net plant in service, along with percentage responsibilities across different operational categories such as production, transmission, distribution, and retail. The data includes figures for labour, insurance, compliance reporting, and procurement, highlighting the allocation of costs and responsibilities.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) • Komatsu D39 Dozer plus transport to site • Pick-up truck A.W. Leil Cranes • 18 ton boom truck includ...

AI summary The document outlines a list of equipment and contractors involved in the decommissioning process of a hydro production site, including machinery, transportation, and labor costs. It also mentions disposal site tipping fees, which are relevant to the overall cost estimation for asset retirement obligations.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Avon River Hydro Electric Generation System Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site Remediation Issues $41...

AI summary This document provides a detailed estimate of the costs associated with decommissioning the Avon River Hydro Electric Generation System, including site remediation, building removals, equipment decommissioning, and salvage allowances. The total estimated cost is outlined with specific line items and assumptions.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Bear River Hydro Electric Generation Station Ridge Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site Rem...

AI summary This document provides an estimate of decommissioning costs for the Bear River Hydro Electric Generation Station, including site remediation, building removals, turbine and generator removals, electrical systems, and other associated costs. It also includes allowances for salvage and engineering and project management expenses.

DĞƚŚĂůƐĞǀĞůŽƉŵĞŶƚ /ŶϭϵϰϴĂƉŽǁĞƌŚŽƵƐĞǁĂƐĐŽŶƐƚƌƵĐƚĞĚ ĂƚDĞƚŚĂůƐ&ĂůůƐĂƚƚŚĞƵƉƐƚƌĞĂŵĞŶĚŽĨ ůĂĐŬ ZŝǀĞƌ >ĂŬĞ͘ dŚŝƐ ĚĞǀĞůŽƉŵĞŶƚ ŝŵƉŽƵŶĚĞĚǁĂƚĞƌŝŶDĞƚŚĂůƐWŽŶĚĂŶĚ ŚĂƌŶĞƐƐĞĚĂďŽƵƚϰϱĨĞĞƚŽĨŚĞĂĚǁŚŝůĞ ƉƌŽǀŝĚŝŶŐŐĞŶĞƌĂƚŝŶŐĐĂƉĂĐŝƚLJŽĨĂďŽƵƚ ϯ͘Ϯ Dt ĨƌŽŵ Ă ƐŝŶŐůĞ ǀĞ...

AI summary The document discusses the asset retirement obligation (ARO) and its implications for the utility sector in Nova Scotia, including the financial and regulatory considerations surrounding the management of long-term liabilities related to asset retirement. It highlights the need for accurate accounting and the role of regulatory oversight in ensuring proper management of these obligations.

EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz;LJ^LJƐƚĞŵͿ ĞŵŽůŝƚŝŽŶ ƉůĂŶŶŝŶŐ ĨŽƌ ƚŚŝƐ ĨĂĐŝůŝƚLJ ǁŝůů ĐŽŶƐŝĚĞƌ ƚŚĂƚ ƚŚĞ ŝŶƚĂŬĞ ƉĞŶƐƚŽĐŬ ƉŝƉĞůŝŶĞ ǁŝůů ďĞ ĚĞǁĂƚĞƌĞĚĂŶĚƌĞŵŽǀĞĚďLJŽƚŚĞƌƐ͕ĂůůĞůĞĐƚƌŝĐĂůĂŶĚĐŽŵŵ...

AI summary The document discusses various aspects of energy regulation, including the impact of the fuel-cost-adjustment mechanism, the need for effective demand-side management, and the importance of asset retirement obligations. It also covers topics such as renewable energy, grid modernization, and the role of regulatory processes in ensuring compliance and fairness.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Remove reinforced concrete foundation substructure to a few feet below new finished grade elevation....

AI summary This document outlines the decommissioning process for a hydro production site, including the removal of structures, disposal of debris, site remediation, and restoration efforts. The primary costs are associated with building demolition, materials disposal, and post-demolition site protection and remediation.

>ƵŵƐĚĞŶĞǀĞůŽƉŵĞŶƚ dŚĞ >ƵŵƐĚĞŶ ƉŽǁĞƌŚŽƵƐĞ ǁĂƐ ĐŽŵƉůĞƚĞĚŝŶϭϵϰϮĂŶĚŝƐĨĞĚĨƌŽŵƚŚĞ >ƵŵƐĚĞŶ WŽŶĚ ŚĞĂĚ ƉŽŶĚ ǀŝĂ Ă ůĂƌŐĞ ĐŽŶĐƌĞƚĞ ƉĞŶƐƚŽĐŬ ĞŵďĞĚĚĞĚ ŝŶ ƚŚĞ ŵĂŝŶ ĞĂƌƚŚĞŶ ĚĂŵ͘ dŚĞ ĚĞǀĞůŽƉŵĞŶƚ ŚĂƌŶĞƐƐĞƐ ĂďŽƵƚ ϲϬ ĨĞĞƚ ŽĨ ŚĞĂĚ ƚŽ ƉƌŽǀŝĚĞ ĂďŽƵƚ Ϯ͘ϴ Dt ŽĨ Ő...

AI summary The document discusses the >ƵŵƐĚĞŶ (Asset Retirement Obligation) and its implications, including the challenges related to the management and financial obligations associated with it. It outlines key considerations, such as the impact on cost recovery, the role of the Board, and the need for effective planning and oversight.

EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz;LJ^LJƐƚĞŵͿ x KƵƚůĞƚ;ƌĂĨƚͲƚƵďĞͿůĂƐƐŝĨŝĐĂƚŝŽŶʹĂƚĞŐŽƌLJ͕ƚŚĞĚƌĂĨƚƚƵďĞƐĚŝƐĐŚĂƌŐĞĨůŽǁĂůŵŽƐƚĚŝƌĞĐƚůLJŝŶƚŽƚŚĞůĂĐŬ ZŝǀĞƌ͘ - x /ŶƐƚĂůůƐŝůƚ͕ĚĞďƌŝƐĂŶĚĞŶǀŝƌŽŶŵĞŶƚĂůĐŽŶ...

AI summary The text discusses various aspects of energy regulation and management, including the role of the Board in overseeing fuel-cost-adjustment mechanisms, the implementation of demand-side management programs, and the evaluation of energy efficiency initiatives. It also covers topics such as asset retirement obligations, affordability, and the integration of renewable energy sources into the grid.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Place topsoil, sods/hydro-seed, miscellaneous rudimentary landscaping as may be required for public...

AI summary Nova Scotia Power Inc. outlines the decommissioning process for a hydro production site, including landscaping, removal of structures, and site remediation. The main costs involve building demolition and site protection.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Black River Hydro Electric Generation System Methals Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site R...

AI summary The document outlines estimated decommissioning costs for the Black River Hydro Electric Generation System, including site remediation, building removals, turbine and generator removals, and associated expenses. It also includes allowances for salvage and engineering costs.

REDACTED 2026-2027 GRA U-10 Attachment 1 Page 56 of 143 REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED Hydro Asset Study Appendix C Page 56 of 143 NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR AS...

AI summary The document outlines the decommissioning costs for Nova Scotia Power Inc.'s hydro production sites, emphasizing expenses related to building demolition, materials disposal, and site protection and remediation.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Dickie Brook Hydro Electric Generation System Dickie Brook Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS...

AI summary This document provides a detailed estimate of the decommissioning costs for the Dickie Brook Hydro Electric Generation System, including site remediation, building removals, equipment decommissioning, and associated expenses, with allowances for salvage value.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Fall River Hydro Electric Generation System Fall River Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site...

AI summary This document provides a detailed estimate of the decommissioning costs for the Fall River Hydro Electric Generation System, including site remediation, building removal, equipment disposal, and associated expenses, with allowances for salvage value.

EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz;LJ^LJƐƚĞŵͿ &ŽůůŽǁŝŶŐĚĞŵŽůŝƚŝŽŶƉůĂŶŶŝŶŐĐĂƚĞŐŽƌŝnjĂƚŝŽŶƐĂƉƉůLJƚŽƚŚĞǀŽŶEŽ͘ϮĨĂĐŝůŝƚLJ͗ - x /ŶƚĂŬĞůĂƐƐŝĨŝĐĂƚŝŽŶͲĂƚĞŐŽƌLJ͕ƉĞŶƐƚŽĐŬƉŝƉĞŝƐďƵƌŝĞĚďĞůŽǁŐƌŽƵŶĚ͖ - x ƌ...

AI summary The text outlines various regulatory and operational considerations in the energy sector, including cost recovery, demand-side management, and program evaluation. It highlights challenges related to fuel-cost-adjustment mechanisms, asset management, and stakeholder engagement. The discussion also touches on the need for effective program evaluation and the importance of ensuring equitable access to energy programs.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Infill foundation substructure excavation with compacted granular material and selected clean demoli...

AI summary The document outlines the decommissioning process for a hydro production site, detailing tasks such as excavation, removal of structures, disposal of debris, and site remediation. The main costs involve building demolition, materials disposal, and concrete work for the tailrace channel.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Lequille Hydro Electric Generation System Lequille Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site Rem...

AI summary This document provides a detailed estimate of decommissioning costs for the Lequille Hydro Electric Generation System, including site remediation, building removals, equipment decommissioning, and associated expenses, with allowances for salvage value.

ϳ͘ DĞƌƐĞLJZŝǀĞƌ,LJĚƌŽůĞĐƚƌŝĐ^LJƐƚĞŵ ƚƚŚĞDĞƌƐĞLJZŝǀĞƌ,LJĚƌŽůĞĐƚƌŝĐ^LJƐƚĞŵƚŚĞƌĞĂƌĞƐŝdžƌƵŶŽĨƚŚĞƌŝǀĞƌŚLJĚƌŽͲĞůĞĐƚƌŝĐĚĞǀĞůŽƉŵĞŶƚƐĞĂĐŚ ǁŝƚŚ ƚǁŽ ƚƵƌďŽͲŐĞŶĞƌĂƚŝŶŐƵŶŝƚƐ ƚŚĂƚƵƚŝůŝnjĞǁĂƚĞƌ ĨƌŽŵ ƚŚĞDĞƌƐĞLJZŝǀĞƌ ĨŽƌĞůĞĐƚƌŝĐĂůŐĞŶĞƌĂƚŝŽŶĂŶĚ ĚŝƐĐŚĂƌŐĞǁĂƚĞ...

AI summary The document discusses the DĞƌƐĞLJZŝǀĞƌ,LJĚƌŽůĞĐƚƌŝĐ^LJƐƚĞŵ, focusing on the asset retirement obligation (ARO) and the Energy Efficiency and Conservation Act (E^W/). It highlights the challenges and mechanisms involved in managing asset retirement obligations, as well as the role of the Energy Efficiency and Conservation Act in regulating energy efficiency and conservation efforts in Nova Scotia.

hƉƉĞƌ>ĂŬĞ&ĂůůƐĞǀĞůŽƉŵĞŶƚ ƚ ƚŚĞ hƉƉĞƌ >ĂŬĞ &ĂůůƐ ĞǀĞůŽƉŵĞŶƚ ;DĞƌƐĞLJ EŽ͘ ϭ ĂŶĚ ϮͿ͕ ĐŽŵƉůĞƚĞĚ ŝŶ ĂďŽƵƚϭϵϮϵ͕ŝŶĨůŽǁĨƌŽŵ>ĂŬĞZŽƐƐŝŐŶŽů ŝƐ ĐŚĂŶŶĞůůĞĚ ƚŚƌŽƵŐŚ ƚŚĞ ŝŶƚĞŐƌĂů ƉŽǁĞƌŚŽƵƐĞ ŐĂƚĞĚ ŝŶƚĂŬĞ ƐƚƌƵĐƚƵƌĞ ĂŶĚ ƚƵƌďŽ ŐĞŶĞƌĂƚŽƌƐ ĂŶĚ ƚŽ ƚŚĞ ƚĂŝůƌĂĐĞĐ...

AI summary The document discusses the hƉƉĞƌ >ĂŬĞ &ĂůůƐ ĞǀĞůŽƉŵĞŶƚ, which outlines the asset retirement obligation (ARO) and related financial considerations for the Nova Scotia Power utility. It includes details on the ARO, its impact on financial planning, and associated figures and diagrams.

>ŽǁĞƌ>ĂŬĞ&ĂůůƐĞǀĞůŽƉŵĞŶƚ ƚƚŚĞ>ŽǁĞƌ>ĂŬĞ&ĂůůƐĞǀĞůŽƉŵĞŶƚ ;DĞƌƐĞLJEŽ͘ϯĂŶĚϰͿ͕ĂůƐŽĐŽŵƉůĞƚĞĚ ŝŶĂďŽƵƚϭϵϮϵ͕ŝŶĨůŽǁĨƌŽŵƚŚĞhƉƉĞƌ >ĂŬĞ&ĂůůƐƚĂŝůƌĂĐĞĐŚĂŶŶĞůŝƐĚŝǀĞƌƚĞĚ ĨƌŽŵƚŚĞŽƌŝŐŝŶĂůƌŝǀĞƌĂůŝŐŶŵĞŶƚƚŽĂ ƉŽǁĞƌ ĐĂŶĂů ĨŽƌĞďĂLJ ůŽĐĂƚĞĚ ĂƉƉƌŽdžŝŵĂƚĞůLJĂŚĂůĨŵŝůĞĞ...

AI summary This document discusses the Nova Scotia Power (NSP) rate proceeding, including the implementation of the asset retirement obligation (ARO) and the Energy Efficiency and Conservation Act (EECA). It covers the financial and operational impacts of these measures, such as cost recovery, affordability, and the evaluation of program effectiveness.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Disposal of construction and demolition debris truck selected materials to a designated construction...

AI summary The document outlines the decommissioning process for a hydro production site, detailing activities such as debris disposal, site remediation, and landscaping. The primary costs involve building demolition, materials disposal, and post-demolition site protection and restoration.

ŽǁŝĞ&ĂůůƐĞǀĞůŽƉŵĞŶƚ ƚƚŚĞŽǁŝĞ&ĂůůƐĞǀĞůŽƉŵĞŶƚ;DĞƌƐĞLJEŽ͘ϭϭĂŶĚϭϮͿ͕ĐŽŵƉůĞƚĞĚŝŶĂďŽƵƚϭϵϯϴ͕ŝŶĨůŽǁĨƌŽŵ ĞĞƉƌŽŽŬĂŶĚƚŚĞDĞƌƐĞLJZŝǀĞƌŝƐĐŚĂŶŶĞůůĞĚ ƚŚƌŽƵŐŚ ƚŚĞŐĂƚĞĚŝŶƚĞŐƌĂůƉŽǁĞƌŚŽƵƐĞŝŶƚĂŬĞ ƐƚƌƵĐƚƵƌĞĂŶĚ ƚƵƌďŽŐĞŶĞƌĂƚŽƌƐĂŶĚ ƚŽ ƚŚĞ ƚĂŝůƌĂĐĞ ĐŚĂŶŶĞůĂƚǁŚĂƚĂƉƉĞ...

AI summary The document discusses the regulatory proceedings related to the Nova Scotia Power (NSP) and the Energy Efficiency and Conservation Act (EECA) in Nova Scotia. It outlines the regulatory framework, including the fuel-cost-adjustment mechanism, and examines the implications of the asset retirement obligation (ARO). The analysis also covers the impact of energy efficiency programs and the role of the Board in overseeing these matters.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Mersey Hydro Electric Generation System Upper Lake Falls Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Si...

AI summary The document provides a detailed estimate of decommissioning costs for the Mersey Hydro Electric Generation System, including site remediation, building removals, turbine and generator removals, electrical systems, and project management expenses, totaling approximately $1,366,000.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Mersey River Hydro Electric Generation System Lower Lake Falls Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATI...

AI summary This document provides a detailed breakdown of estimated decommissioning costs for the Mersey River Hydro Electric Generation System, including site remediation, building removals, equipment decommissioning, and associated expenses. The total estimated cost includes various components such as site services, electrical systems, and engineering management.

REDACTED Hydro Asset Study Appendix C Page 87 of 143 REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026-2027 GRA U-10 Attachment 1 Page 87 of 143 EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz;L...

AI summary The provided text is heavily redacted and contains confidential information. It appears to be part of a regulatory proceeding document related to a hydro asset study, possibly involving Nova Scotia Power and asset retirement obligations. However, key details are obscured due to redaction.

EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz;LJ^LJƐƚĞŵͿ - x ƌĐŚŝƚĞĐƚƵƌĂůůĂƐƐŝĨŝĐĂƚŝŽŶʹĂƚĞŐŽƌLJ͕ƌĞŝŶĨŽƌĐĞĚĐŽŶĐƌĞƚĞ͕ƐƚĞĞůĂŶĚŵĂƐŽŶƌLJ͖ - x KƵƚůĞƚ ;ƌĂĨƚͲƚƵďĞͿůĂƐƐŝĨŝĐĂƚŝŽŶʹĂƚĞŐŽƌLJ͕ ƚŚĞĚƌĂĨƚ ƚƵďĞĚŝƐĐŚĂƌŐ...

AI summary The text discusses various aspects of regulatory proceedings in Nova Scotia, including fuel-cost-adjustment mechanisms, asset retirement obligations, and the impact of energy efficiency programs on cost recovery and affordability. It emphasizes the need for alignment between rate structures and actual costs, the importance of stakeholder engagement, and the challenges of implementing energy efficiency initiatives.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Deliver or sell stockpiled salvage material. - Infill foundation substructure excavation with compac...

AI summary Nova Scotia Power Inc. outlines the decommissioning process for a hydro production site, including tasks like delivering salvage material, site drainage improvements, and landscaping. The main costs involve building demolition, material disposal, and site remediation.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Nictaux River Hydro Electric Generation System Nictaux Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site...

AI summary The document provides a detailed estimate of decommissioning costs for the Nictaux River Hydro Electric Generation System, covering site remediation, building removal, turbine and generator decommissioning, electrical systems, and other associated expenses, with allowances for salvage value.

REDACTED Hydro Asset Study Appendix C Page 93 of 143 REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026-2027 GRA U-10 Attachment 1 Page 93 of 143 EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz;L...

AI summary The text appears to be a redacted section of a regulatory proceeding document related to a hydro asset study, possibly involving discussions of asset management, financial obligations, and regulatory considerations for a utility company in Nova Scotia.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Paradise Hydro Electric Generation System Paradise Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site Rem...

AI summary This document provides a detailed estimate of the costs associated with decommissioning the Paradise Hydro Electric Generation System, including site remediation, building removals, turbine and generator removals, electrical systems, and engineering management, with allowances for salvage value.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Improve site surface drainage as required. - Place topsoil, sods/hydro-seed, miscellaneous rudimenta...

AI summary Nova Scotia Power Inc. outlines the decommissioning process for a hydro production site, including surface drainage improvements, remediation of the tailrace with clean materials, and the costs associated with building demolition and site protection. The focus is on returning the area to a near natural state while maintaining access for rescue and firefighting.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Roseway River Hydro Electric Generation System Roseway Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site...

AI summary The document provides a detailed estimate of the costs associated with decommissioning the Roseway River Hydro Electric Generation System, including site remediation, building removals, turbine and generator removals, electrical systems, and salvage allowances, with a subtotal for engineering and project management.

REDACTED Hydro Asset Study Appendix C Page 99 of 143 REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026-2027 GRA U-10 Attachment 1 Page 99 of 143 EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz;L...

AI summary The text provided is heavily redacted and appears to be part of a confidential regulatory proceeding document related to a hydro asset study. It includes references to GRA U-10 and mentions the Electricity Efficiency and Conservation Act Nova Scotia (E^W/).

ZƵƚŚ&ĂůůƐĞǀĞůŽƉŵĞŶƚ dŚĞ ĨŝƌƐƚ ƚǁŽ ZƵƚŚ &ĂůůƐ ĞǀĞůŽƉŵĞŶƚ ƵŶŝƚƐ ǁĞƌĞ ĐŽŵƉůĞƚĞĚ ŝŶ ϭϵϮϳ͕ ǁŝƚŚ Ă ĨŽůůŽǁͲŽŶ ƚŚŝƌĚ ƵŶŝƚ ŝŶƐƚĂůůĞĚ ĂŶĚ ĐŽŵƉůĞƚĞĚ ŝŶ ĂďŽƵƚ ϭϵϯϲ͘hŶŝƚƐEŽ͘ϭĂŶĚϮĞĂĐŚƉƌŽǀŝĚĞĂďŽƵƚ Ϯ͘ϮDtŽĨŐĞŶĞƌĂƚŝŽŶĐĂƉĂĐŝƚLJ͕ǁŚŝůĞhŶŝƚϯ ŚĂƐ ĂŶ ŽƵƚƉƵƚ ĐĂƉĂĐ...

AI summary The document discusses the history and evolution of the Nova Scotia Power (NSP) utility, including regulatory proceedings and financial considerations related to asset retirement obligations and electricity efficiency programs. It highlights the importance of rate design, cost recovery, and the role of the Electricity Efficiency and Conservation Act (E^W/).

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Infill foundation substructure excavation with compacted clean granular material to the tailrace cof...

AI summary The document outlines the decommissioning process for a hydro production site, including excavation, erosion protection, surface drainage improvements, and site remediation. The main costs involve building demolition, material disposal, and post-demolition site protection and remediation.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Sheet Harbour Hydro Electric Generation System Malay Falls Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS...

AI summary The document outlines the estimated costs for decommissioning the Harbour Hydro Electric Generation System, including site remediation, building removals, turbine and generator removals, and other associated expenses. It also includes allowances for salvage and engineering and project management costs.

REDACTED Hydro Asset Study Appendix C Page 107 of 143 REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026-2027 GRA U-10 Attachment 1 Page 107 of 143 EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz...

AI summary The provided text is heavily redacted and contains confidential information. It appears to be part of a regulatory proceeding related to a hydro asset study and includes references to Nova Scotia Power and the Electricity Efficiency and Conservation Act.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Infill foundation substructure excavation with compacted granular material and selected demolition d...

AI summary The document outlines the decommissioning plan for a hydro production site, including excavation, erosion protection, surface drainage improvements, and site remediation. The primary costs involve building demolition, material disposal, and site restoration.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Sissaboo River Hydro Electric Generation System Fourth Lake Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS...

AI summary This document provides an estimate of decommissioning costs for the Sissaboo River Hydro Electric Generation System, including site remediation, building removals, turbine and generator removals, electrical systems, and associated expenses. Salvage allowances and engineering costs are also included.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Sissiboo River Hydro Electric Generation System Sissiboo Falls Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATI...

AI summary This document provides a detailed breakdown of estimated costs for decommissioning the Sissiboo River Hydro Electric Generation System, including site remediations, building removals, turbine and generator removals, and other associated expenses. It also includes allowances for salvage and engineering management.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study St. Margaret's Bay Hydro Electric Generation System Coon Pond & Sandy Lake Development Item Description Estimated Decommissioning Costs Assumptions/Notes SI...

AI summary This document provides a detailed estimate of decommissioning costs for the St. Margaret's Bay Hydro Electric Generation System, including site remediation, building removals, equipment decommissioning, and associated expenses. It also includes allowances for salvage value and engineering and project management costs.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Tusket Hydro Electric Generation System Tusket Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site Remedia...

AI summary The document provides a detailed breakdown of estimated decommissioning costs for the Tusket Hydro Electric Generation System, including site remediation, building removals, equipment decommissioning, and associated administrative and overhead expenses.

NOVA SCOTIA POWER INC. - HYDRO PRODUCTION SITE DECOMMISSIONING ESTIMATE SUMMARY FOR ASSET RETIREMENT OBLIGATIONS (ARO) STUDY (By System) - Remove auxiliary buildings. This will include all buildings at the base camp including the main offi...

AI summary The document outlines the decommissioning process for a hydro production site, including the removal of auxiliary buildings, disposal of debris, and site remediation. The primary costs involve building demolition and site protection, with considerations for public safety and drainage.

Site Decommissioning Estimate Summary for Asset Retirement Obligations (ARO) Study Wreck Cove Hydro Electric Generation System Gisborne Development Item Description Estimated Decommissioning Costs Assumptions/Notes SITE REMEDIATIONS Site R...

AI summary The document provides a detailed breakdown of estimated decommissioning costs for the Wreck Cove Hydro Electric Generation System, including site remediation, building removals, turbine and generator removals, electrical systems, and engineering management expenses.

ƉƉĞŶĚŝdžϭͲ/K^ŬĞƚĐŚ:͘͘zĂƚĞƐ͕W͘ŶŐ͘ ^ŝŶĐĞƚŚĞĞĂƌůLJϭϵϴϬ͛Ɛ͕:͘͘zĂƚĞƐ͕W͘ŶŐ͘ŚĂƐĚĞǀĞůŽƉĞĚĂǁŝĚĞƌĂŶŐĞŽĨĞdžƉĞƌŝĞŶĐĞŝŶƐƚƌƵĐƚƵƌĂů͕ŚĞĂǀLJ ĐŝǀŝůĂŶĚŵƵůƚŝͲĚŝƐĐŝƉůŝŶĂƌLJĞŶŐŝŶĞĞƌŝŶŐƉƌŽũĞĐƚƐĞŶĐŽŵƉĂƐƐŝŶŐĐŽŶĐĞƉƚĚĞǀĞůŽƉŵĞŶƚ͕ĚĞƐŝŐŶ͕ĐŽŶƐƚƌƵĐƚŝŽŶ ƉůĂŶŶŝŶŐĂŶĚƐƵƉĞƌǀŝƐ...

AI summary The document discusses the regulatory proceedings and challenges faced by the Nova Scotia Power in 1980, including issues related to the rate structure, cost recovery, and the impact of various regulatory mechanisms on the utility's operations and financial obligations.

WĂƐƚdžƉĞƌŝĞŶĐĞ Dƌ͘zĂƚĞƐŚĂƐŽǀĞƌϯϬŽĨLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶŝǀŝůĂŶĚ^ƚƌƵĐƚƵƌĂůĞŶŐŝŶĞĞƌŝŶŐĂŶĚƌĞůĂƚĞĚĚŝƐĐŝƉůŝŶĞƐĨŽƌ ŝŶĨƌĂƐƚƌƵĐƚƵƌĞƐƵĐŚĂƐĚĂŵĂŶĚǁĂƚĞƌĐŽŶƚƌŽůŝŶĨƌĂƐƚƌƵĐƚƵƌĞĂŶĚƉŽǁĞƌŚŽƵƐĞƐ͕ďƌŝĚŐĞƐ͕ǁŚĂƌĨƐĂŶĚŵĂƌŝŶĞ ƐƚƌƵĐƚƵƌĞƐ͘Dƌ͘zĂƚĞƐŚĂƐŵĂĚĞƐŝŐŶŝĨŝĐĂŶƚĐŽŶ...

AI summary The text discusses the regulatory proceedings related to the Wreck Cove Hydro Electric Generation System and the management of asset retirement obligations. It outlines the involvement of various entities and the legal and financial considerations in the proceedings.

REDACTED Hydro Asset Study Appendix C Page 140 of 143 REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026-2027 GRA U-10 Attachment 1 Page 140 of 143 EKs^Kd/WKtZ/E͘Ͳ,zZKWZKhd/KE ^/dKDD/^^/KE/E'^d/Dd^hDDZz&KZ^^dZd/ZDEdK>/'d/KE^;ZKͿ^dhz...

AI summary The text appears to be a redacted section from a Hydro Asset Study related to the 2026-2027 GRA U-10 Attachment 1. It contains partially encoded or obscured content, likely due to confidentiality, and references a historical study from 1983 to 2000.

Industrial and Power Projects: - x For Nova Scotia Power Inc.: Engineering design, evaluation, construction cost estimates derivation and construction management for implementation of improvements and repairs to hydroelectric assets includ...

AI summary The document outlines various engineering and construction projects related to hydroelectric assets in Nova Scotia, including design, evaluation, and construction management for improvements and repairs to infrastructure such as dams, penstocks, and turbines, as well as environmental remediations and dam safety reviews.

Marine and Offshore Facilities: - x Site investigations and design for improvements/repairs and improvements for various marine facilities and related components or infrastructure in Antigua, St. Kitts, Grenada and St. Lucia, West Indies....

AI summary The document outlines various marine and offshore infrastructure projects across multiple locations, including site investigations, design improvements, and condition assessments for ports, wharves, and breakwaters in the West Indies and Nova Scotia.

Summary Unnamed: 0 NOVA SCOTIA POWER, INC. Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5 Unnamed: 6 Unnamed: 7 Unnamed: 8 Unnamed: 9 Unnamed: 10 Unnamed: 11 Unnamed: 12 Unnamed: 13 Unnamed: 14 Unnamed: 15 Unnamed: 16 Unnamed: 17 Unnamed: 18...

AI summary The document contains a table with data related to depreciable plant, specifically the Lingan 1 and Lingan 2 steam production plants. The table includes details such as dates, capacities, values, and other financial metrics associated with these plants.

aph (a) is replaced by the follow- même loi précédant l’alinéa a) est remplacé par ing: ce qui suit : Deemed capital cost of certain property Coût en capital présumé de certains biens (7.1) For the purposes of this Act, where section 80 ap...

AI summary The text discusses the deemed capital cost of certain property under the Act, specifically addressing situations where section 80 has reduced the capital cost to a taxpayer or where a taxpayer has received assistance from a government or public authority in relation to depreciable property.

; and D représente le total de la juste valeur mar- chande des capitaux propres de l’entité visée E is the total fair market value of any equity (sauf une dette substantielle) qui sont rache- consideration described in paragraph (a) or tés...

AI summary The text discusses the calculation of fair market value for equity in the context of reorganization transactions, outlining different scenarios and conditions under which these values are determined.

FO-13 – Average Rate Base – Deferred Charges and Credits 1  RB-01 – Plant In Service Continuity Schedule 2  RB 02-16 – Rate Base Table 3  DA-02 - Accumulated Reserve for Depreciation 4  DA-03 – Amortization Expense 5  OR-01 – Proof of...

AI summary The document outlines various filings related to the average rate base, deferred charges, and credits, including schedules, tables, and tariff attachments submitted for regulatory review. These filings cover topics such as plant continuity, depreciation, revenue calculations, fuel costs, capital structure, and proposed rates.

COMPARISON OF REVENUE TO EXPENSE RATIOS 1 FUNCTIONALIZATION OF AVERAGE RATE BASE 2 INITIAL CLASSIFICATION OF AVERAGE RATE BASE 2A FINAL CLASSIFICATION OF AVERAGE RATE BASE 2B ALLOCATION OF AVERAGE RATE BASE 3 ALLOCATION OF AVERAGE DISTRIBU...

AI summary The document outlines various sections related to the analysis of revenue and expense ratios, functionalization of rate bases, classification and allocation of investments in distribution infrastructure, and the breakdown of operating expenses. It includes detailed sections on transmission, distribution, customer service, credit services, depreciation, and storm-related expenses.

70,426 0 0 70,426 0 0 (32) STREET LIGHTING 35,211 0 0 35,211 0 0 (33) (34) TOTAL DIST. PLANT 1,550,189 0 0 1,550,189 0 0 (35) (36) SUB-TOTAL DIST. PLANT 4,463,196 2,091,705 820,016 1,550,189 0 1,285 (37) (38) SUB-TOTAL TRANSMISSION AND DIS...

AI summary The text presents a table of financial and asset data, including figures related to distribution plant, transmission and distribution, and general property plant, with values for different categories and years.

tal & Deferred Charges/Credits (50) (51) CASH - FUEL 0 0 0 0 0 0 (52) CASH - OTHER 162,574 0 0 0 162,574 0 (53) MAT. & SUP. - FUEL 222,761 222,761 0 0 0 0 (54) MAT. & SUP. - OTHER 75,610 34,225 13,868 26,859 658 0 (55) DEF. CHG. - Financin...

AI summary The text presents a table of cash and deferred charges/credits, including entries for fuel, other expenses, and various deferrals related to financing, tax, pensions, and fuel deferral. The data shows amounts across different categories and years.

1,655 0 6 0 (62) DEF. CR. - ARO Steam -81,338 -81,338 0 0 0 0 (63) DEF. CR. - ARO Hydro -40,430 -40,430 0 0 0 0 (64) DEF. CR. - ARO Wind -16,505 -16,505 0 0 0 0 (65) DEF. CR. - ARO LM6000 -1,393 -1,393 0 0 0 0 (65) DEF. CR. - ARO CT -6,244...

AI summary The text presents a financial summary of asset retirement obligations (ARO) and related receivables, including entries for steam, hydro, wind, and other assets, as well as cost of removal liability and contract receivables, with a total working capital of 623,811.

(1) GENERATION FUNCTION (2) (3) STEAM PLANT $847,049 $847,049 $0 $0 (4) HYDRO PLANT 699,665 699,665 $0 $0 (5) WIND PLANT 163,771 163,771 $0 $0 (6) LM6000 PLANT 93,737 93,737 $0 $0 (7) GAS TURBINE PLANT - OTHER 68,141 68,141 $0 $0 (8) GENER...

AI summary The text provides a detailed breakdown of generation and general property plant costs, including steam, hydro, wind, and other generation sources, along with working capital and deferred charges. It outlines the total costs for various assets and their respective categories.

g 10,075 10,075 0 0 (21) DEF. CHG. - Tax 11,485 11,485 0 0 (22) DEF. CHG. - Pension 75,433 34,974 40,459 0 (23) DEF. CHG. - Steam Assets 0 0 0 0 (24) DEF. CHG. - Fuel Deferral -5,403 0 -5,403 0 (25) DEF. CHG. - Other 13,725 13,725 0 0 (26)...

AI summary The text presents a table with various financial line items, including deferred charges and credits related to taxes, pensions, fuel deferral, and asset retirement obligations. It includes figures for different categories such as ARO Steam, ARO Hydro, and ARO Wind, as well as a subtotal and total generation function.

OTAL 295,009 -56,119 351,128 0 (35) (36) TOTAL GENERATION FUNCTION 2,530,770 2,179,642 351,128 0 (37) (38) TRANSMISSION FUNCTION (39) Transmission - HV (not aplicable as a separate (40) item) 0 0 0 0 (41) (42) GENERAL PROPERTY PLANT 0 0 0...

AI summary The text presents a financial summary of various functions and categories, including generation, transmission, and working capital, with numerical values indicating totals and changes over time. The data includes entries for fuel, materials, and deferred charges, with some items showing negative values.

(1) Transmission - EHV and HV combined 820,016 820,016 0 0 (2) (3) GENERAL PROPERTY PLANT 85,899 85,899 0 0 (4) TOTAL PLANT IN SERVICE 905,915 905,915 0 0 (5) (6) Working Capital & Deferred Charges/Credits: (7) CASH - FUEL 0 0 0 0 (8) CASH...

AI summary The document presents a financial summary of transmission infrastructure and working capital for a utility, including details on asset retirement obligations and deferred charges related to financing, tax, and pensions.

953,610 953,610 0 0 (20) (21) TOTAL TRANSMISSION FUNCTION $953,610 $953,610 $0 $0 (22) (23) DISTRIBUTION FUNCTION (24) (25) DISTRIBUTION PLANT: (26) LAND 5,052 2,664 0 2,388 (27) EASEMENTS & SURVEY 177,554 93,631 0 83,922 (28) OTHER 17,970...

AI summary The text presents a detailed breakdown of transmission and distribution costs, including land, easements, substations, poles, lines, and other infrastructure components. It also includes general property plant and working capital figures, reflecting the financial structure of the utility's assets.

0 82,437 (40) TOTAL PLANT IN SERVICE 1,754,537 1,046,728 0 707,809 (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. & SUPPLIES - OTHER 26...

AI summary The document presents a financial summary of a regulatory proceeding, including total plant in service, working capital, deferred charges and credits, and other financial metrics. It includes references to the Greenhouse Gas Reduction Act (GRA) and mentions a compliance filing for the 2026-2027 period.

68 0 65,188 78,868 0 (13) TOTAL PLANT IN SERVICE 2,235,761 0 0 -1,224,036 1,224,036 0 1,011,726 1,224,036 0 (14) (15) Rate Base Factors Applicable to Base Cost of Fuel Classification 45.252% 54.748% (16) (17) Working Capital & Deferred Cha...

AI summary The text presents a table with financial data related to total plant in service, rate base factors, and working capital and deferred charges/credits. It includes figures for fuel and other categories, as well as percentages and monetary values.

34,974 40,459 0 0 0 0 34,974 40,459 0 (25) DEF. CHG. - Steam Assets 0 0 0 0 0 0 0 0 0 (26) DEF. CHG. - Fuel Deferral 0 -5,403 0 0 0 0 0 -5,403 0 (27) DEF. CHG. - Other 13,725 0 0 -7,514 7,514 0 6,211 7,514 0 (28) DEF. CHG. - FCR 4,084 0 0...

AI summary The text presents a series of financial entries related to deferred charges and credits, including entries for fuel deferral, asset retirement obligations (ARO), and fuel cost recovery (FCR). These entries include numerical values and offsets, likely related to regulatory accounting and financial reporting.

0 0 0 0 (46) (47) Working Capital & Deferred Charges/Credits: (48) CASH - FUEL 0 0 0 0 0 0 0 0 0 (49) CASH - OTHER 0 0 0 0 0 0 0 0 0 (50) MAT. & SUPPLIES - FUEL 0 0 0 0 0 0 0 0 0 (51) MAT. & SUPPLIES - OTHER 0 0 0 0 0 0 0 0 0 (52) DEF. CHG...

AI summary The text presents a table of financial items related to working capital and deferred charges/credits, with all values listed as zero across multiple categories, including cash, materials and supplies, and deferred charges. This suggests no activity or transactions in these areas during the reporting period.

(1) Transmission - EHV and HV combined 820,016 0 0 0 0 0 820,016 0 0 (2) (3) GENERAL PROPERTY PLANT 85,899 0 0 0 0 0 85,899 0 0 (4) TOTAL PLANT IN SERVICE 905,915 0 0 0 0 0 905,915 0 0 (5) (6) Working Capital & Deferred Charges/Credits: (7...

AI summary The document provides a financial overview of transmission infrastructure, general property plant, and working capital, including deferred charges related to financing, tax, pension, and other categories. All values listed are zero except for specific line items such as materials and supplies, and deferred charges.

18,220 0 0 (14) DEF. CHG. - Other 5,268 0 0 0 0 0 5,268 0 0 (15) DEF. CHG. - FCR 1,655 0 0 0 0 0 1,655 0 0 (16) DEF. CR. - ARO Trans -52 0 0 0 0 0 -52 0 0 (17) SUB-TOTAL 47,695 0 0 0 0 0 47,695 0 0 (18) (19) Transmission - EHV 953,610 0 0...

AI summary The document includes a table with financial figures related to various charges and costs, such as DEF. CHG. - Other, DEF. CHG. - FCR, and DEF. CR. - ARO Trans, along with a subtotal and transmission costs. The exhibit is part of a 2026-2027 GRA Compliance Filing by Nova Scotia Power Inc.

(1) DISTRIBUTION FUNCTION (2) (3) DISTRIBUTION PLANT: (4) LAND $2,664 $0 $2,388 $0 $0 $0 $2,664 $0 $2,388 (5) EASEMENTS & SURVEY 93,631 0 83,922 0 0 0 93,631 0 83,922 (6) OTHER 9,476 0 8,493 0 0 0 9,476 0 8,493 (7) SUBSTATIONS 183,948 0 0...

AI summary The document presents a detailed breakdown of distribution plant costs, including land, easements, substations, poles, lines, transformers, services, meters, and street lighting, with figures listed for different years and categories.

0 0 0 0 0 70,426 (14) STREET LIGHTING 35,211 0 0 0 0 0 35,211 0 0 (15) TOTAL DISTRIBUTION PLANT 924,817 0 625,372 0 0 0 924,817 0 625,372 (16) (17) GENERAL PROPERTY PLANT 121,911 0 82,437 0 0 0 121,911 0 82,437 (18) TOTAL PLANT IN SERVICE...

AI summary The text presents a financial table detailing various asset categories, including distribution plant, general property plant, and working capital, along with deferred charges and credits. It provides numerical data for different line items, such as street lighting, cash, materials and supplies, and pension-related deferred charges.

0 0 0 0 (41) (42) GENERAL PROPERTY PLANT 0 0 42,983 0 0 0 0 0 42,983 (43) TOTAL PLANT IN SERVICE 0 0 42,983 0 0 0 0 0 42,983 (44) (45) Working Capital & Deferred Charges/Credits: (46) CASH - FUEL 0 0 0 0 0 0 0 0 0 (47) CASH - OTHER 0 0 162...

AI summary The text presents a financial table showing the general property plant and working capital & deferred charges/credits for a specific period, with detailed line items such as cash, materials and supplies, and deferred charges categorized by type.

22,181 34,431 28,383 13,119 4,402 (12) (13) GEN. PROPERTY PLANT 65,188 41,878 2,138 11,601 1,322 1,188 1,528 2,371 1,955 903 303 P-7 (14) TOTAL PLANT IN SERVICE 1,011,726 649,950 33,180 180,052 20,524 18,444 23,709 36,802 30,338 14,022 4,7...

AI summary The text presents a series of financial figures related to property, plant, and working capital, including deferred charges and credits. It outlines various line items such as cash, materials and supplies, and deferred charges related to financing, tax, and pension. These figures appear to be part of a larger financial statement or accounting report.

170 925 105 95 122 189 156 72 24 P-7 (23) DEF. CHG. - Pension 34,974 22,468 1,147 6,224 709 638 820 1,272 1,049 485 163 O-1 (24) DEF. CHG. - Steam Assets 0 0 0 0 0 0 0 0 0 0 0 D-3A (25) DEF. CHG. - Fuel Deferral 0 0 0 0 0 0 0 0 0 0 0 D-3A...

AI summary The text presents a table with various financial figures and categories, including pension changes, steam assets, fuel deferral, and other adjustments. It includes entries related to asset retirement obligations (ARO) for steam, hydro, and wind, as well as Fuel Cost Recovery (FCR).

0 0 0 0 0 0 P-8A (51) DEF. CHG. - Tax 0 0 0 0 0 0 0 0 0 0 0 P-8A (52) DEF. CHG. - Pension 0 0 0 0 0 0 0 0 0 0 0 O-2A (53) DEF. CHG. - Other 0 0 0 0 0 0 0 0 0 0 0 P-8A (54) DEF. CHG. - ARO Trans. -0 -0 -0 -0 -0 -0 -0 -0 -0 -0 -0 D-3B (55) S...

AI summary The text presents a table of financial entries related to defined charges, including tax, pension, other expenses, and ARO transactions, with amounts listed as zero or redacted. It references a 2026-2027 GRA Compliance Filing and includes an exhibit labeled 'Exhibit 3'.

Transmission - EHV and HV (1) combined 820,016 526,793 26,893 145,934 16,635 14,949 19,216 29,828 24,589 11,365 3,814 D-3A (2) (3) GENERAL PROPERTY PLANT 85,899 55,183 2,817 15,287 1,743 1,566 2,013 3,125 2,576 1,191 399 P-8B (4) TOTAL PLA...

AI summary The text presents financial and operational data related to transmission infrastructure, including property plant values, working capital, and deferred charges and credits, with various line items categorized under different accounts and references.

122 57 19 P-8B (12) DEF. CHG. - Tax 4,654 2,990 153 828 94 85 109 169 140 64 22 P-8B (13) DEF. CHG. - Pension 18,220 11,705 598 3,243 370 332 427 663 546 253 85 O-2B (14) DEF. CHG. - Other 5,268 3,384 173 938 107 96 123 192 158 73 25 P-8B...

AI summary The document presents a detailed breakdown of various financial and operational costs, including tax, pension, other charges, and fuel cost recovery, along with transmission and distribution function expenses. These figures are categorized and listed with corresponding numbers and codes.

4,435 (22) (23) DISTRIBUTION FUNCTION (24) DISTRIBUTION PLANT - Non Streetlight 889,606 608,127 33,734 175,236 10,761 19,612 21,887 9,401 0 2,558 8,289 EXH. 3A (25) DISTRIBUTION PLANT - Streetlight 35,211 0 0 0 0 0 0 0 0 0 35,211 EXH. 3A (...

AI summary The text presents financial and operational data related to distribution plant costs, including non-streetlight and streetlight distribution plant figures, as well as general property plant and working capital charges. It includes various line items and exhibits referenced for detailed breakdowns.

0 0 O-17 (46) MAT. & SUPPLIES - FUEL 0 0 0 0 0 0 0 0 0 0 0 P-9 (47) MAT. & SUPPLIES - OTHER 16,023 10,953 608 3,156 194 353 394 169 0 46 149 P-9 (48) DEF. CHG. - Financing 4,717 3,224 179 929 57 104 116 50 0 14 44 P-9 (49) DEF. CHG. - Tax...

AI summary The text presents a detailed breakdown of various financial categories, including fuel, materials and supplies, tax, pension, and other expenses, along with their respective figures across different periods. It also includes subtotals for specific categories such as asset retirement obligations for substations and transformers.

3 38,731 242,483 38,151 27,824 47,405 73,164 84,086 13,023 8,436 (12) (13) GENERAL PROPERTY PLANT 78,868 39,384 2,667 16,700 2,627 1,916 3,265 5,039 5,791 897 581 P-10 (14) TOTAL PLANT IN SERVICE 1,224,036 611,247 41,399 259,182 40,779 29,...

AI summary The text presents a table with numerical data related to property plant, working capital, and deferred charges/credits for a regulatory proceeding. It includes values for different categories such as fuel, other materials and supplies, and tax-related deferred charges.

405 63 41 P-10 (22) DEF. CHG. - Tax 6,288 3,140 213 1,331 209 153 260 402 462 72 46 P-10 (23) DEF. CHG. - Pension 40,459 20,204 1,368 8,567 1,348 983 1,675 2,585 2,971 460 298 O-4 (24) DEF. CHG. - Steam Assets 0 0 0 0 0 0 0 0 0 0 0 E-1A (2...

AI summary The text presents a table of deferred charges and credits related to various financial and operational categories, including tax, pension, fuel deferral, and asset retirement obligations. The data includes amounts for different time periods and references to specific line items such as FCR and ARO.

-749 -4,687 -737 -538 -916 -1,414 -1,625 -252 -163 E-1A (30) DEF. CR. - ARO Wind -9,036 -4,512 -306 -1,913 -301 -220 -374 -577 -663 -103 -67 E-1A (31) DEF. CR. - ARO LM6000 -763 -381 -26 -162 -25 -19 -32 -49 -56 -9 -6 E-1A (31) DEF. CR. -...

AI summary The document presents a table with financial figures related to various categories such as asset retirement obligations (ARO), cost of removal liability (COR), and contract receivables. The data includes numerical values across different years and categories, indicating financial transactions and liabilities.

0 0 0 0 0 0 0 0 0 0 0 P-11A (50) DEF. CHG. - Financing 0 0 0 0 0 0 0 0 0 0 0 P-11A (51) DEF. CHG. - Tax 0 0 0 0 0 0 0 0 0 0 0 P-11A (52) DEF. CHG. - Pension 0 0 0 0 0 0 0 0 0 0 0 O-5A (53) DEF. CHG. - Other 0 0 0 0 0 0 0 0 0 0 0 P-11A (54)...

AI summary The text presents a series of line items related to deferred charges, including financing, tax, pension, and asset retirement obligations, with associated codes and values. The content is partially redacted, indicating confidential information has been removed.

(1) Transmission - EHV and HV combined 0 0 0 0 0 0 0 0 0 0 0 E-1A (2) (3) GENERAL PROPERTY PLANT 0 0 0 0 0 0 0 0 0 0 0 P-11B (4) TOTAL PLANT IN SERVICE 0 0 0 0 0 0 0 0 0 0 0 (5) Working Capital & Deferred (6) Charges/Credits: (7) CASH - FU...

AI summary The text presents a table with various line items related to transmission, general property plant, and working capital, all showing zero values. These entries appear to be part of a financial or asset reporting structure, possibly related to regulatory filings or utility accounting.

0 0 0 0 0 0 0 0 0 0 0 P-11B (13) DEF. CHG. - Pension 0 0 0 0 0 0 0 0 0 0 0 O-5B (14) DEF. CHG. - Other 0 0 0 0 0 0 0 0 0 0 0 P-11B (15) DEF. CHG. - FCR 0 0 0 0 0 0 0 0 0 0 0 P-11B (16) DEF. CR. - ARO Trans 0 0 0 0 0 0 0 0 0 0 0 E-1A (17) S...

AI summary The document presents a table with financial data related to various line items, including pension, other defined charges, fuel cost recovery, and asset retirement obligation transactions. The table includes totals for transmission functions and energy costs, though much of the content is redacted due to confidentiality.

(1) CUST. CLASSIFICATION (2) (3) DISTRIBUTION FUNCTION (4) DISTRIBUTION PLANT $625,372 $558,091 $31,761 $21,759 $45 $4,115 $358 $79 $2 $12 $9,151 EXH. 3A (5) (6) GEN. PROPERTY PLANT 82,437 73,568 4,187 2,868 6 542 47 10 0 2 1,206 P-12 (7)...

AI summary The text provides a detailed breakdown of various financial and asset-related classifications and figures, including distribution plant, generation property plant, and working capital components such as cash, materials, and deferred charges. These figures are associated with different exhibit and page references.

44,376 37,483 (65) TRANSMISSION 2,906 3,104 2,708 (66) DISTRIBUTION/ TRANSMISSION COMMUNICATION 34,964 32,676 37,252 (67) DISTRIBUTION/ TRANSMISSION NON-COMMUNICATION 48,211 41,591 54,831 (68) RETAIL 42,983 46,109 39,858 (69) NON-FUNCTIONA...

AI summary The text presents a series of numerical entries related to various categories such as transmission, distribution, retail, and general property plant, with values for different years. These figures likely represent financial or operational data for a utility company or regulatory entity.

143,585 170,285 (87) DEFERRED CHARGES - Steam Assets Temp Adj for COR andARO unbalanced averageARO (88) DEFERRED CHARGES - FAM Deferral -5,403 -290 -10,516 (89) DEFERRED CHARGES - Other 28,723 34,227 23,219 (90) DEFERRED CHARGES - Other (D...

AI summary The text provides a detailed breakdown of deferred charges and credits related to various assets and programs, including Steam Assets, FAM Deferral, and other categories such as DSM and Storm Rider. Adjustments and average ARO values are also included.

94) DEFERRED Credits - ARO Hydro -40,430 0 -40,430 -39,391 -41,468 (97) DEFERRED Credits - ARO Wind -16,505 0 -16,505 -16,076 -16,933 (95) DEFERRED Credits - ARO LM6000 -1,393 0 -1,393 -1,357 -1,430 (95) DEFERRED Credits - ARO CT -6,244 0...

AI summary The text presents a table of deferred credits related to various asset retirement obligations (ARO) and other liabilities, including hydro, wind, transformers, and substations, along with their respective values across different years.

17,353 3,821 (101) CONTRACT RECEIVABLE 93,310 91,290 95,331 (102) Total 623,883 0 -146,018 623,882 652,079 595,686 (103) (104) Percentage of Transmission - EHV 100.00% ARO Total from Continuities Schedule (142,328) (149,707) (105) ARO & CO...

AI summary The text presents financial data including contract receivables, total rate base, and operating expenses. It includes figures related to asset retirement obligations (ARO) and percentages of transmission costs. These numbers are likely part of a regulatory filing or financial report.

0.0 7,735 7,735 7,735 0 (267) RETAIL 6,250.7 0.0 6,251 6,251 6,251 0 (268) NON-FUNCTIONALIZED 37,846.2 0.0 37,846 37,846 37,846 0 (269) TOTAL GENERAL PROPERTY 61,515.3 0 61,515 61,515 61,515 0 (270) 0.0 189,649 9,414.1 85,410 85,410 0 (271...

AI summary The text presents financial data, including depreciation and accretion, interest charges, and corporate taxes, related to a regulatory proceeding. It outlines various line items and figures, such as total general property, total depreciation, and interest charges, providing a snapshot of financial obligations and adjustments.

52) CASH - OTHER 126,109 0 0 0 126,109 0 (53) MAT. & SUP. - FUEL 219,858 219,858 0 0 0 0 (54) MAT. & SUP. - OTHER 74,624 31,810 15,547 26,751 517 0 (55) DEF. CHG. - Financing 20,546 8,758 4,280 7,365 142 0 (56) DEF. CHG. - Tax 24,823 10,58...

AI summary The document presents a financial table with various line items, including cash, materials and supplies, deferred charges, and deferred credits, along with their respective amounts across different periods.

2,561 -42,561 0 0 0 0 (64) DEF. CR. - ARO Wind -17,384 -17,384 0 0 0 0 (65) DEF. CR. - ARO LM6000 -1,468 -1,468 0 0 0 0 (65) DEF. CR. - ARO CT -6,573 -6,573 0 0 0 0 (66) DEF. CR. - ARO Transformers (TRANS.) -7 0 -7 0 0 0 (67) DEF. CR. - AR...

AI summary The text presents a table with financial data related to asset retirement obligations (ARO) and working capital, including entries for various ARO items such as wind, LM6000, CT, transformers, and substations. It also includes a total average rate base and references a redacted 2026-2027 GRA Compliance Filing.

8,758 8,758 0 0 (21) DEF. CHG. - Tax 10,581 10,581 0 0 (22) DEF. CHG. - Pension 89,796 44,266 45,530 0 (23) DEF. CHG. - Steam Assets 0 0 0 0 (24) DEF. CHG. - Fuel Deferral -6,017 0 -6,017 0 (25) DEF. CHG. - Other 8,992 8,992 0 0 (26) DEF....

AI summary The text presents a financial table with various line items, including deferred charges and credits related to taxes, pensions, fuel deferral, and asset retirement obligations, as well as contract receivables and a subtotal for the generation function.

(1) Transmission - EHV and HV combined 1,000,894 1,000,894 0 0 (2) (3) GENERAL PROPERTY PLANT 103,274 103,274 0 0 (4) TOTAL PLANT IN SERVICE 1,104,168 1,104,168 0 0 (5) (6) Working Capital & Deferred Charges/Credits: (7) CASH - FUEL 0 0 0...

AI summary The text presents a financial summary of transmission and distribution functions, including property plant values, working capital, deferred charges, and credits. It lists various line items such as cash, materials, and supplies, along with deferred charges related to financing, tax, and pensions, but does not include any discussion or analysis of these figures.

er 8,992 0 0 -4,659 4,659 0 4,333 4,659 0 (28) DEF. CHG. - FCR 10,722 0 0 -5,555 5,555 0 5,167 5,555 0 (29) DEF. CR. - ARO Steam -85,653 0 0 44,376 -44,376 0 -41,278 -44,376 0 (30) DEF. CR. - ARO Hydro -42,561 0 0 22,050 -22,050 0 -20,511...

AI summary The text presents a series of financial entries with values and offsets, likely related to accounting or regulatory proceedings. These entries include deferred charges and credits, asset retirement obligations, and other financial liabilities, indicating a detailed financial analysis.

21,789 37,031 30,662 14,134 4,881 (12) (13) GEN. PROPERTY PLANT 69,278 44,603 2,361 12,254 1,404 1,284 1,481 2,516 2,084 961 332 P-7 (14) TOTAL PLANT IN SERVICE 1,088,751 700,963 37,106 192,575 22,060 20,176 23,269 39,548 32,746 15,095 5,2...

AI summary The text presents a series of numerical entries related to property, plant, and working capital, including deferred charges and credits. These figures appear to be financial data from a regulatory proceeding, possibly detailing asset values, fuel-related costs, and deferred expenses.

174 902 103 94 109 185 153 71 24 P-7 (23) DEF. CHG. - Pension 44,266 28,500 1,509 7,830 897 820 946 1,608 1,331 614 212 O-1 (24) DEF. CHG. - Steam Assets 0 0 0 0 0 0 0 0 0 0 0 D-3A (25) DEF. CHG. - Fuel Deferral 0 0 0 0 0 0 0 0 0 0 0 D-3A...

AI summary The text presents a table with various deferred charges and credits related to pension, steam assets, fuel deferral, and other categories, along with associated figures and codes. It outlines financial adjustments and liabilities for different asset types.

Transmission - EHV and HV (1) combined 1,000,894 644,399 34,112 177,035 20,280 18,548 21,391 36,357 30,104 13,877 4,792 D-3A (2) (3) GENERAL PROPERTY PLANT 103,274 66,490 3,520 18,267 2,093 1,914 2,207 3,751 3,106 1,432 494 P-8B (4) TOTAL...

AI summary The text presents a table with financial data related to transmission infrastructure, including general property plant, working capital, and deferred charges/credits. It includes various line items such as cash, materials and supplies, and financing and tax-related deferred charges. The data spans multiple years and includes references to different categories and locations.

UNCTION (24) DISTRIBUTION PLANT - Non Streetlight 969,419 673,306 36,944 184,273 11,251 21,023 21,188 9,767 0 2,679 8,987 EXH. 3A (25) DISTRIBUTION PLANT - Streetlight 36,113 0 0 0 0 0 0 0 0 0 36,113 EXH. 3A (26) 0 0 0 0 0 0 0 0 0 0 0 (27)...

AI summary The text presents a table with various categories of distribution plant and general property plant, along with associated financial figures and references to exhibits and pages. The data includes values for different years and categories such as non-streetlight and streetlight distribution plant, as well as working capital and deferred charges.

39,640 240,164 38,567 28,171 45,485 73,954 32,023 13,325 8,564 (12) (13) GENERAL PROPERTY PLANT 74,478 39,149 2,694 16,320 2,621 1,914 3,091 5,025 2,176 905 582 P-10 (14) TOTAL PLANT IN SERVICE 1,170,473 615,252 42,334 256,484 41,187 30,08...

AI summary The text presents a series of numerical entries related to property plant, working capital, and deferred charges/credits, including fuel and other materials and supplies, as well as financing and tax-related deferred charges. These figures appear to be part of a financial or asset tracking report.

55 35 P-10 (22) DEF. CHG. - Tax 5,482 2,882 198 1,201 193 141 228 370 160 67 43 P-10 (23) DEF. CHG. - Pension 45,530 23,932 1,647 9,977 1,602 1,170 1,890 3,072 1,330 554 356 O-4 (24) DEF. CHG. - Steam Assets 0 0 0 0 0 0 0 0 0 0 0 E-1A (25)...

AI summary The text presents a table of financial changes related to various categories, including tax, pension, fuel deferral, and asset retirement obligations. These changes are listed with numerical values and codes, indicating adjustments and credits for different years and categories.

(1) Transmission - EHV and HV combined 0 0 0 0 0 0 0 0 0 0 0 E-1A (2) (3) GENERAL PROPERTY PLANT 0 0 0 0 0 0 0 0 0 0 0 P-11B (4) TOTAL PLANT IN SERVICE 0 0 0 0 0 0 0 0 0 0 0 (5) Working Capital & Deferred (6) Charges/Credits: (7) CASH - FU...

AI summary The document presents a table with zero values across multiple categories related to transmission, general property plant, and working capital. It includes entries for cash, materials and supplies, and deferred charges, but no specific details or explanations are provided.

(1) CUST. CLASSIFICATION (2) (3) DISTRIBUTION FUNCTION (4) DISTRIBUTION PLANT $679,735 $606,916 $34,804 $22,940 $45 $4,404 $361 $79 $2 $12 $10,173 EXH. 3A (5) (6) GEN. PROPERTY PLANT 86,579 77,304 4,433 2,922 6 561 46 10 0 1 1,296 P-12 (7)...

AI summary The text presents financial and asset data related to distribution and generation plant values, working capital components, and deferred charges. It includes figures for various years and exhibits, indicating a focus on capital and asset management within a regulatory context.

170,285 197,785 (73) DEFERRED CHARGES - Steam Assets Temp Adj for COR andARO average ARO unbalanced (74) DEFERRED CHARGES - FAM Deferral -6,017 -10,516 -1,518 (75) DEFERRED CHARGES - Other 20,049 23,219 16,879 (76) DEFERRED CHARGES - Other...

AI summary The text presents a series of deferred charges and credits related to asset retirement obligations (ARO) and other categories, including Steam Assets, FAM Deferral, and FCR. Adjustments and averages for ARO are noted, as well as specific line items like DSM and LED.

-42,561 0 -42,561 -41,468 -43,655 (81) DEFERRED Credits - ARO Wind -17,384 0 -17,384 -16,933 -17,835 (82) DEFERRED Credits - ARO LM6000 -1,468 0 -1,468 -1,430 -1,506 (83) DEFERRED Credits - ARO CT -6,573 0 -6,573 -6,404 -6,742 (84) DEFERRE...

AI summary The text presents a financial summary with deferred credits related to asset retirement obligations (ARO) and other liabilities, including ARO Wind, ARO LM6000, and ARO Transformers, along with a contract receivable. The figures show variations across different categories and periods.

3,821 -18,341 (89) CONTRACT RECEIVABLE 97,427 95,331 99,523 (90) Total 586,179 0 -153,654 586,179 595,686 576,672 (91) (92) Percentage of Transmission - EHV 100.00% ARO Total from Continuities Schedule (149,707) (157,600) (93) ARO & COR fr...

AI summary The text presents financial data, including contract receivables, total amounts, and percentages related to transmission and asset retirement obligations (ARO). It includes figures for operating expenses and corporate management costs.

$ 92,802 LM6000 Plant - CWIP $ 30 $ 0 $ 60 LM6000 Environmental & Fuel Conversion $ - $ - $ - LM6000 Environmental & Fuel Conversion - CWIP $ - $ - $ - ECEI Batteries Plant $ 145,582 $ 119,318 $ 171,846 ECEI Batteries CWIP $ 15,185 $ 30,37...

AI summary The text presents financial data for various plants and infrastructure projects, including the LM6000 Plant, ECEI Batteries Plant, and Generation-related Trans Assets Plant, along with their associated CWIP (Construction Work in Progress) costs, and categorizes expenses under Distribution, Transmission, and General Property Plant.

[135] The figures in the table above include annual accruals calculated for all thermal assets, including those within the scope of the DDA. However, NS Power is not proposing to increase the depreciation rates for the assets included with...

AI summary NS Power is including annual accruals for all thermal assets, including those within the DDA, but is not proposing to increase depreciation rates for these assets as they plan to securitize them.

occurs, the increased costs will be pushed on future ratepayers, resulting in intergenerational inequity and perhaps future ratepayers paying decommissioning costs for assets they may have never used. [180] Second, the Board notes that the...

AI summary The text discusses the discrepancy between the partial decommissioning cost estimates for the Tusket hydro system in the Yates report and the more recent estimate developed by NS Power, highlighting concerns about the accuracy of depreciation rates based on outdated data and potential intergenerational inequity.

Emrydia Emrydia Recommended Account Investment at Recommended Curve Number Account Name Dec 31, 2023 Life Estimate Estimate TRANMISSIO ON ASSETS 353 STATION EQUIPMENT 586,908,962 50 R2.5 354 TOWERS AND FIXTURES 111,028,870 No Change No Cha...

AI summary The text presents a table of asset accounts with their investment values, life estimates, and depreciation curves for various transmission and distribution assets as of December 31, 2023. The data includes station equipment, towers, poles, conductors, and transformers, with some assets having updated life estimates and depreciation curves.

was recently mentioned in Deirdre Sheehan et al, The Push for Electrification and a Net-Zero Grid: Developments, Reactions, and Implications, 2024 62-2 Alberta Law Review 424, 2024 CanLII Docs 3091: Consideration of the retirement of coal-...

AI summary NS Power is retiring coal-fired assets by 2030 due to legal decarbonization obligations, which may result in undepreciated costs of up to $757 million. To manage rate impacts, NS Power proposed transferring these costs to a Decarbonization Deferral Account (DDA), which was approved by the Nova Scotia Utility and Review Board (NSURB) with modifications to ensure rate stability and affordability.

- a) To provide a reconciliation showing the annual collection of interim and final net salvage in rates from 2009 onwards in its next depreciation study. This information is to be presented for actual interim salvage costs that have been...

AI summary The Board orders NS Power to provide a reconciliation of annual interim and final net salvage collections from 2009 onwards in its next depreciation study and to conduct a consultation process regarding the decommissioning of hydro plants, reporting results every six months starting no later than October 1, 2026.

Request IR-38: - Regarding the Deferred Decarbonization Asset (DDA), NS Power states that it plans to securitize - the net book value of all assets within the scope of the DDA by December 31, 2025. Please - confirm that these assets relate...

AI summary The document contains several requests related to the Deferred Decarbonization Asset (DDA) and its securitization by NS Power. It asks for confirmation of asset scope, updates on securitization plans, the continued purpose of the DDA, and a reconciliation of the Cost of Removal regulatory account balance.

Request IR-83: - Reference: DA-04 - Please provide detailed background calculations and supporting documentation for the ARO

AI summary The document requests detailed background calculations and supporting documentation for the ARO (Asset Retirement Obligation) as part of Request IR-83, referencing DA-04.

[135] The figures in the table above include annual accruals calculated for all thermal assets, including those within the scope of the DDA. However, NS Power is not proposing to increase the depreciation rates for the assets included with...

AI summary The figures include annual accruals for all thermal assets, including those under the DDA. NS Power is not proposing to increase depreciation rates for these assets as they plan to securitize them.

occurs, the increased costs will be pushed on future ratepayers, resulting in intergenerational inequity and perhaps future ratepayers paying decommissioning costs for assets they may have never used. [180] Second, the Board notes that the...

AI summary The document discusses a significant increase in partial decommissioning costs for the Tusket hydro system, from $1.9 million in the Yates report to $127.5 million as estimated by NS Power. This discrepancy raises concerns about the accuracy of decommissioning cost estimates based on the Yates report and their inclusion in depreciation rates.

s the composite remaining life for Nova Scotia Power. So fundamentally the analysis is not a Nova Scotia Power focused analysis and is providing a result that makes that is, in my mind, misleading. The final point that I would make before...

AI summary The analysis of Nova Scotia Power's asset life grouping procedures is criticized for being misleading due to its long-term focus and failure to account for net present value. The ALG procedure is shown to generate more revenue than the ELG procedure, but on a net present value basis, the ELG procedure is more favorable. The analysis also highlights the difficulty in accurately predicting future financial impacts and the importance of using the correct assumptions.

Emrydia Emrydia Recommended Account Investment at Recommended Curve Number Account Name Dec 31, 2023 Life Estimate Estimate TRANMISSIO ON ASSETS 353 STATION EQUIPMENT 586,908,962 50 R2.5 354 TOWERS AND FIXTURES 111,028,870 No Change No Cha...

AI summary The table provides details on investment account numbers, asset names, investment values as of December 31, 2023, life estimates, and curve estimates for various transmission and distribution assets. The data includes information on station equipment, towers, poles, overhead and underground conductors, transformers, and structures and improvements.

was recently mentioned in Deirdre Sheehan et al, The Push for Electrification and a Net-Zero Grid: Developments, Reactions, and Implications, 2024 62-2 Alberta Law Review 424, 2024 CanLII Docs 3091: Consideration of the retirement of coal-...

AI summary NS Power faces potential rate increases due to early retirement of coal-fired assets by 2030. To manage this, costs were transferred to a Decarbonization Deferral Account (DDA) to ensure rate stability and affordability. The NSURB approved this approach with modifications.

- a) To provide a reconciliation showing the annual collection of interim and final net salvage in rates from 2009 onwards in its next depreciation study. This information is to be presented for actual interim salvage costs that have been...

AI summary The Board orders NS Power to reconcile the annual collection of interim and final net salvage in rates from 2009 onwards in its next depreciation study and to undertake a consultation process regarding the decommissioning of hydro plants, reporting results every six months starting no later than October 1, 2026.

1 data, which means that we don't really have a record of 2 when the property that was retired, when it was 3 originally installed. However, we do have a record of 4 each year of the property additions and retirements made 5 for each asset...

AI summary The discussion revolves around the availability of historical data on asset retirements and additions for transmission and distribution assets, with NSPI confirming that actual data dating back to 2009 is available.

NSP DEPRECIATION PANEL 273 Cr-ex, (Mahody) 1 Mr. Wiedmayer here as well, Mr. Mahody. 12 call up Exhibit N-7, PDF page 649, please. 13 BY MEMBER MURPHY: 14 And these are the as I Q. 15 understand it, these are the estimated full costs of 16...

AI summary The text discusses decommissioning costs for hydro facilities, including full and partial decommissioning costs estimated in 2024 dollars, as part of a depreciation study. The discussion includes exclusions identified earlier in discussions with Mr. Mahody.

NSP DEPRECIATION PANEL 289 Questions, (Murphy) 1 Paradise, and Sissiboo in with those others? 2 (Wiedmayer) Correct. A. 3 Okay. Thank you. Q. 4 (Wiedmayer) You're welcome. A. 5 MR. MAHODY: Jeff, if could you call 6 up Exhibit N-3 to Applic...

AI summary The discussion focuses on the economic challenges of decommissioning hydro assets versus refurbishment, highlighting that excluding decommissioning costs in rates may lead to a cycle where refurbishment is always the preferred option due to insufficient funds for decommissioning. The economic analysis model must include decommissioning costs for alternatives like wind or other renewables.

1 Maybe we don't even need it. I'll 2 just I'll ask the question. 3 BY MEMBER MURPHY: 4 Q. As noted in the evidence and in 5 the –– there's another tab in that spreadsheet related to 6 Tusket and Nova Scotia Power's development, the Tusket...

AI summary Member Murphy questions the accuracy of decommissioning cost estimates for the Tusket hydro asset, pointing out a significant gap between Nova Scotia Power's figures and those from the ACE Report. He asks how the Board can have confidence in the ACE Report's figures for use in depreciation rates.

NSP DEPRECIATION PANEL 301 Questions, (Murphy) 1 would have included in the scope of work for the partial 2 decommissioning estimates of the other sites. 3 So in terms of Tusket, the Tusket 4 partial decommissioning estimate includes civil...

AI summary The discussion centers on the scope of work for partial decommissioning estimates, particularly at the Tusket site, and whether transmission cables, substations, and related transformer demolition and removal costs have been included in the partial decommissioning costs in the Depreciation Study. It notes that these costs are not included and are handled separately with a net salvage rate.

NSP DEPRECIATION PANEL 307 Questions, (Murphy) 1 the same as and this is the discussion I think mainly 2 with some of the larger assets, where if those structures 3 were to be retained whose responsibility ought those to 4 be. It's not the...

AI summary The discussion revolves around the responsibility for decommissioning costs of large assets and whether ratepayers should bear some of these costs. It highlights the difference between decommissioning assets in a field versus those that require ongoing management, and suggests that partial decommissioning could provide benefits to customers.

NSP DEPRECIATION PANEL 321 Questions, (Murphy) 1 province more unique than a similar electric utility, 2 let's say, in Manitoba. 3 So the peer data that we use or the 4 industry data that we use, as I mentioned, is more of a 5 reasonablene...

AI summary The discussion centers on Nova Scotia Power's depreciation estimates, specifically for line transformers, and how historical data and regional factors like corrosion influence these estimates. The company has adjusted its service life estimates based on historical experience and material changes, such as the switch from mild steel to stainless steel tanks.

INTERNATIONAL REPORTING INC. CERTIFIED COURT REPORTERS 1 company's actual retirement experience, which is a shorter 2 life an even shorter life than what I've recommended. 3 Q. So in your opinion I guess, from 4 what I'm hearing, the curve...

AI summary The proceeding discusses the evaluation of asset retirement obligation curves, with a witness confirming that the recommended curve by Mr. Madsen does not align well with the company's actual retirement experience. The session is adjourned for the day.

NSP DEPRECIATION PANEL 331 Questions, (Chair) 1 QUESTIONS FROM THE CHAIR 11 And if we could go to now, THE CHAIR: 12 Mr. Goodine, Exhibit 7, N-7, and page 142 of the PDF? 13 BY THE CHAIR: 14 Q. Mr. Wiedmayer, my understanding 15 is this is...

AI summary The Chair of the NSP Depreciation Panel is asking questions regarding decommissioning costs for a hydro plant, specifically referencing an amount of 82.5 million dollars. The discussion focuses on the inclusion of partial decommissioning costs in a report filed in the proceeding.

INTERNATIONAL REPORTING INC. CERTIFIED COURT REPORTERS 1 was consistent with the outlook and expectations of the 2 engineers at Newfoundland Power. 3 Q. But Mr. Wiedmayer, you agree, 4 don't you, that if you had actual retirement data from...

AI summary The discussion revolves around the calculation of asset retirement obligations, with a focus on the differences in survivor characteristics among electric utilities in Canada and the United States, particularly in relation to the use of the 52S0.5 method and the impact of capitalization policies and maintenance practices.

1 integrated. And each of these vertically integrated INTERNATIONAL REPORTING INC. CERTIFIED COURT REPORTERS 1 noted, the some wind projects that we expect to come on 2 reducing Nova Scotia Power's generation. 3 Q. Okay. Okay, thank you fo...

AI summary The text discusses a regulatory risk assessment, referencing a 2018 AMI decision where the Board approved recovery of retired meter costs over five years without equity return. It also mentions the retirement of thermal generation assets and cost recovery in the context of a clean energy transition.

simulated retirement data that the company's relying upon which is informing the ELG estimates is potentially causing this exacerbated error. Q. I thought there Mr. Wiedmayer's testimony that he discussed the use of the simulated data but...

AI summary The discussion revolves around the use of simulated retirement data by Nova Scotia Power to estimate asset retirements, with concerns raised about potential inaccuracies. Mr. Murphy clarifies that while the company has data on asset installation and general retirement timelines, actual retirement dates are estimated, leading to potential errors.

1 So they could say our vintage data has 2 100 poles that were installed in 1976. We know we have 3 100 poles that were installed in 1977. We know that from 4 those two or from all vintages there have been 1,000 5 poles retired. What they...

AI summary The discussion revolves around the lack of accurate age data for utility poles in Nova Scotia, which makes it difficult to determine the retirement dates of poles installed in different years. The speaker suggests using simulated data as a temporary solution but emphasizes the importance of collecting actual age data over time for better accuracy in asset management.

those squares, than Gannett Fleming had recommended. I'm just wondering if you have any comment on that. A. (Madsen) Yes. So he is correct. The curve that I recommend would have a worse fit to the retirement data. Again, this is simulated...

AI summary The discussion centers on the accuracy of retirement data for poles and fixtures in Nova Scotia Power's account 355. The speaker notes that simulated data does not align with actual aged data from other reports, and recommends a longer life curve for the assets based on real-world evidence.

hich is poles and fixtures, which would suggest a life of 40 to 41 years, and I think that's what Mr. Wiedmayer confirmed as well. And when I modelled it, I figure –– I noted that best-fit curve would be similar along a 41-R1 curve to that...

AI summary The discussion centers on the life expectancy of poles and fixtures, with the expert noting that a 41-year life span is below the range observed in other jurisdictions. The expert also mentions that using simulated data could lead to an incorrect recommendation and suggests that actual retirement data would be more helpful for accurate modeling.