Topic/Matter Intersection

Topic:"Asset Retirement Obligation" in M12743

Matter: Nova Scotia Power Inc. - CI C0068714 – IT – Identity & Access Management - $6,756,522
2 passages 1 document

Asset Retirement Obligation across all matters →

N-8Rebuttal Evidence - NSPI 2 passages
2.2 Impact of Cybersecurity Incident on Project AFUDC Costs p. pp. 6-7
rgely continued. Further, Accounting Policy 6240 (Allowance for Funds Used During Construction) provides that AFUDC does not accrue where a project is delayed for more than one year. As the interruption in this case was brief and did not c...

AI summary The text discusses the impact of a cybersecurity incident on AFUDC costs, referencing Accounting Policy 6240, which states that AFUDC does not accrue if a project is delayed for more than one year. The interruption in this case was brief and did not constitute a prolonged delay.

Section 25 p. p. 12
any components of existing systems can continue to provide value and whether assets not yet fully depreciated should now be considered no longer used and useful. [19](#page-13-0) The assets created by CI C0068714 will replace those associa...

AI summary The text discusses the replacement of an outdated on-premises PAM system with a modern cloud-based solution, highlighting the end of life for the legacy system and the infeasibility of reusing its components due to security and integration risks. It also mentions how prior PAM assets will continue to be amortized under the 2026–2027 GRA framework.

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