Topic:"Capital Expenditures" in M12619

REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Energy Board IN THE MATTER OF Section 35A of The Public Utilities Act, R.S.N.S. 1989, c.380, as amended - and - IN THE MATTER OF an Application by Nova Scotia Power Inc. for Approval...

AI summary This document pertains to Nova Scotia Power Inc.'s application for approval of the 2026 Annual Capital Expenditure (ACE) Plan under Section 35A of The Public Utilities Act. The filing date is December 12, 2025, and the document is marked as confidential with attachments only.

1 TABLE OF CONTENTS 2 3 1.0 EXECUTIVE SUMMARY ................................................................................................ 7 4 2.0 2026 ACE PLAN STRUCTURE ...................................................................

AI summary The document outlines the structure and details of the 2026 Annual Capital Expenditure (ACE) Plan, including stakeholder engagement, deferred or cancelled capital items from the 2025 ACE Plan, and a summary of expenditures and capital items for the 2026 ACE Plan. It also covers generation-related capital spending.

ION ................................................................................................................. 40 18 6.1 Generation – Carry-over Capital Spending Summary .......................................... 43 19 6.2 Generatio...

AI summary The text outlines sections of the 2026 Annual Capital Expenditure (ACE) Plan, including carry-over and new capital spending items for Generation, Transmission, Distribution, and General Plant. The document is marked as confidential and contains attachments.

1 10.2 Routine Capital Spending Project Breakdown Yr/Yr ........................................... 60 2 10.3 Like-for-Like Routine Replacements ................................................................... 64 3 10.4 2026 Routine Cap...

AI summary The document outlines the 2026 routine capital spending project breakdown, including directives related to the Annual Capital Expenditure (ACE) Plan, alignment with the Evergreen Integrated Resource Plan (IRP), and forecasts for ACE Plan expenditures from 2026 to 2030 by functional class and spending program.

1 1.0 EXECUTIVE SUMMARY 2 3 The Nova Scotia Power Incorporated (NS Power, Company) Annual Capital Expenditure (ACE) 4 Plan Application provides customers, the Nova Scotia Energy Board (NSEB, Board), and other 5 stakeholders with a comprehe...

AI summary NS Power's 2026 Annual Capital Expenditure (ACE) Plan Application outlines proposed capital investments totaling $702.1 million, with $284.0 million requested for approval from the Nova Scotia Energy Board. The plan aligns with the 2030 Clean Power Plan and Evergreen IRP Action Plan. The establishment of the Independent Electricity System Operator in Nova Scotia (IESO-NS) has impacted project accountability and planning.

1 2 In preparing its capital plans, NS Power utilizes its established asset management approach, and 3 considers safety, reliability, climate change adaptation, and affordability, while incorporating the 4 Company’s decarbonization targets...

AI summary NS Power uses an asset management approach to prepare capital plans, focusing on reliability, resiliency, and affordability. The 2026 ACE Plan includes investments in reliability-focused improvements to the T&D system, addressing challenges from severe weather events through vegetation management, storm hardening, and grid modernization.

bility. These targeted reliability projects include vegetation 26 management, storm hardening and reliability upgrades, targeted device replacements, and 27 grid modernization. 28 Date: December 12, 2025 Page 8 of 782 REDACTED REDACTED (CO...

AI summary The 2026 ACE Plan focuses on safety compliance, environmental compliance, and aligning with the coal phase-out and renewable energy goals. It includes projects such as hydro dam safety upgrades, PCB remediation, and grid modernization, and addresses directives from the 2025 ACE Plan Decision.

1 2.0 2026 ACE PLAN STRUCTURE 2 3 The following provides an overview of how the 2026 ACE Plan is organized. 4 5 • Section 3.0 – Introduction – This section provides a high-level summary of the overall 6 expenditures in the 2026 ACE Plan, i...

AI summary The 2026 ACE Plan is structured into sections that outline expenditures, follow-up on the 2025 ACE Plan, details of the 2026 capital expenditures, and categorization of projects by type such as generation and transmission. It includes information on approval processes and exemptions under the Public Utilities Act.

1 electricity from the generation plants to the distribution system throughout the province. 2 Transmission includes assets and equipment operating at 69 kV level or higher, and also 3 includes substation assets. 4 5 • Section 8.0 – Distri...

AI summary This section outlines the different categories of capital projects and expenditures, including transmission, distribution, general plant, and routine capital programs, with a focus on the Company’s ACE Plan and directives issued by the Board.

1 The 2026 ACE Plan also includes the following information provided as separate appendices: 2 3 • Confidentiality Matrix (Appendix A) – The confidentiality matrix provides a listing of 4 capital items submitted for approval, their attachm...

AI summary The 2026 ACE Plan includes appendices such as a confidentiality matrix, project listings, updated capital reports, and revised capital expenditure justification criteria. These materials aim to enhance transparency and provide the Board with detailed information for evaluation.

revisions, and updates in track changes for the Detailed and Summary CEJC are provided. 25 In accordance with the Board’s 2016 ACE Plan directive which requires stakeholder 26 engagement of CEJC amendments prior to submission to the Board,...

AI summary The document outlines updates and revisions to the 2026 Annual Capital Expenditure (ACE) Plan, including the Mersey Hydro Redevelopment Project, The Path to 2030 report, and the Five-Year Reliability Plan, all in accordance with directives from the Board's ACE Plans from 2016, 2023-2025, and 2024-2025.

with the Board’s 2025 ACE Plan directives, a list of transmission line 17 replacement and upgrade projects that have been approved since the 2021 ACE Plan and 18 completed is provided. Date: December 12, 2025 Page 13 of 782 REDACTED REDACT...

AI summary The 2026 ACE Plan outlines NS Power's capital budget of $702.1 million, with a request for NSEB approval of $284.0 million for 20 capital work orders and the 2026 capital routine program. The plan includes forecasts for capital spending through 2030, though external funding for these initiatives is expected but not yet quantifiable.

.1 $700.0 $589.5 $600.0 $502.2 $500.0 $400.0 $300.0 $200.0 $100.0 $0.0 5 Yr 2025 F as 2026 B 2027 F 2028 F 2029 F 2030 F Average of Q3 2021-2025 19 20 F = Forecast, B = Budget in above figure Date: December 12, 2025 Page 14 of 782 REDACTED...

AI summary The document presents a visual representation of Total Annual Capital Expenditures (ACE) by function over various years, showing actuals, forecasts, and budget figures from 2021 to 2030, with specific emphasis on the 2026 ACE Plan.

ACE Q3F Budget Generation $157.7 $194.4 $147.0 $142.1 $203.4 $188.1 $178.2 $211.6 $229.8 $207.2 $184.9 Transmission $56.9 $56.2 $97.8 $89.6 $239.9 $256.5 $241.1 $233.1 $216.4 $171.9 $116.8 Distribution $116.1 $209.9 $148.5 $141.7 $179.3 $1...

AI summary The document presents a budget breakdown for various energy sectors including Generation, Transmission, Distribution, and General Plant over a series of financial periods, showing fluctuating costs across these categories.

$59.7 $76.5 $65.1 $92.4 $83.7 $125.3 $105.0 $86.5 Total $387.6 $540.2 $451.1 $433.1 $699.1 $692.4 $702.1 $724.3 $772.8 $712.5 $589.5 Note: Totals may be off by $0.1M due to rounding. The 2025 Q3 Forecast includes actuals up to July and for...

AI summary NS Power's 2026 ACE Plan focuses on capital investments to maintain and improve system performance and support the Clean Power Plan. Projects are selected based on Board-approved methodologies to ensure value to customers. Key areas include sustaining capital, customer/load-driven investments, and ECEI – Synchronous Condenser projects.

REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 investment types for 2026. NS Power’s investments toward sustaining the Company’s assets, 2 customer driven investments required for load...

AI summary NS Power outlines its 2026 ACE Plan, forecasting capital investments for sustaining assets, load growth, regulatory compliance, and right-of-way widening. The forecast is expected to improve with new information over time.

027 2028 2029 2030 10 11 Date: December 12, 2025 Page 16 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 4: Breakdown of Capital Forecast by Investment Type 2 (Millions of...

AI summary The 2026 ACE Plan provides a capital forecast breakdown by investment type for the years 2026 to 2030, including categories such as sustaining, customer/load driven, regulatory/compliance, and specific projects like energy storage and synchronous condensers.

. 3 4 Figure 5: Breakdown of Capital Forecast by Investment Type 5 (Millions of Dollars) Investment Type 2026 2027 2028 2029 2030 Generation Reliability 178.2 211.6 229.8 207.2 184.9 T&D Reliability 234.9 247.9 256.0 281.7 244.9 New Custom...

AI summary The document presents a breakdown of capital forecasts by investment type for the years 2026 to 2030, including categories such as Generation Reliability, T&D Reliability, New Customer, Core, and ECEI initiatives. It also introduces NS Power’s Asset Management Mechanism, which is used for risk-informed decision-making as part of the Strategic Asset Management Plan.

82 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 mitigation strategies, ensuring alignment with NS Power’s operational mission and delivering the 2 greatest value to customers. 3 4 A c...

AI summary The 2026 ACE Plan outlines mitigation strategies for high-risk assets based on criticality and condition, emphasizing the importance of aligning with NS Power’s operational mission and delivering value to customers. Mitigation approaches include capital investment, refurbishment, and modifications to maintenance practices, with a focus on affordability and feasibility.

tuitive and formalized methods (e.g., FMECA) to assess Date: December 12, 2025 Page 18 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 criticality, particularly for new or complex...

AI summary The 2026 ACE Plan discusses the evaluation of asset criticality and condition using the Capital Expenditure Justification Criteria (CEJC). It outlines a risk-based methodology for assessing asset health and prioritizing investments based on risk ratings and other factors such as customer affordability and regulatory context.

ability 23 • Customer affordability and regulatory context 24 25 Figure 6 below provides a visual representation of the AM Mechanism and its role in risk 26 evaluation and mitigation. 27 Date: December 12, 2025 Page 19 of 782 REDACTED REDA...

AI summary NS Power is requesting Board approval for a 2026 ACE Plan, which includes $49.0 million in capital items and $207.3 million in capital routine programs, as well as amendments to the CEJC. The document outlines the context of customer affordability and regulatory considerations.

1 4.0 2025 ANNUAL CAPITAL EXPENDITURE PLAN FOLLOW-UP 2 3 This section addresses items arising from the 2025 ACE Plan. These items include a list of 4 subsequent submittal capital items from the 2025 ACE Plan that are planned to be submitte...

AI summary This section outlines follow-up actions related to the 2025 Annual Capital Expenditure (ACE) Plan, including updates on the Five-Year Reliability Plan, removal of SAIDI reporting, and initiation of a third-party review process under matter M12558.

hrough this process. 24 4. The Board directs NS Power to update the equivalent of Figure 3 in the 2025 ACE Plan 25 application about priority distribution feeders in the 2026 ACE Plan. 5 Please refer to 26 Appendix G. 2 M12012, NS Power 20...

AI summary The NSEB directs NS Power to update information regarding priority distribution feeders in the 2026 Annual Capital Expenditure (ACE) Plan, referencing Appendix G and citing previous Board Order M12012.

1 5. The Board directs NS Power to provide an update on the Centre for Energy Advancement 2 through Technological Innovation (CEATI) Grid Resiliency working group in the 2026 3 ACE Plan. 6 Please refer to Section 11.1.4. 4 6. The Board dir...

AI summary The Board has directed NS Power to provide updates and analyses related to several projects and plans, including the Centre for Energy Advancement through Technological Innovation (CEATI) Grid Resiliency working group, pole upgrades, The Path to 2030, and the Mersey Hydro System Redevelopment Project, as part of the 2026 ACE Plan.

next depreciation study with the Board prior to filing the 2026 ACE plan, the Board expects 22 the Company to provide an update on the activities it conducted since the filing of the 2025 23 ACE Plan related to evaluating and costing the M...

AI summary The NSEB requires NS Power to provide an update on activities related to the Mersey Hydro System decommissioning and partial decommissioning options since the 2025 ACE Plan was filed, and to include cost estimates for preliminary engineering, stakeholder engagement, and environmental studies in the 2026 ACE Plan.

1 engineering design costs, and procurement costs, in its Mersey system update in the 2026 2 ACE Plan. These cost estimates are also to be included in NS Power’s filing of its NPV 3 analysis comparing the Mersey Redevelopment Project to th...

AI summary The NSEB directs NS Power to include engineering, procurement, and design costs in its 2026 ACE Plan and NPV analysis of the Mersey Redevelopment Project. It also mandates a quality control step in the Project Delivery Model (PDM) and requires NS Power to submit capital expenditures over $1 million for Board approval.

mit any future capital expenditures that exceed $1 20 million for approval to the Board, regardless of the source of funding. 13 NS Power 21 acknowledges the Board’s directive, and confirms its intention to comply; the first project 22 app...

AI summary NS Power acknowledges the Board's directive to seek approval for any future capital expenditures exceeding $1 million. The first project under this directive is CI C0080252, which has a total below $1 million due to federal funding. The 2026 ACE Plan application is also mentioned, with a directive for NS Power to update its response to CA IR-16c.

1 transmission line replacement and upgrade projects completed since filing of the 2025 2 ACE Plan application. 14 Please refer to Appendix I. 3 14. The Board directs that NS Power consult with stakeholders about incorporating a 4 definiti...

AI summary The NSEB directed NS Power to consult stakeholders on updating the CEJC to include a definition of Scope Change for the 2026 ACE Plan. NS Power held an engagement session and received feedback from the Consumer Advocate, Small Business Advocate, and Industrial Group, with the SBA suggesting aligning the Scope Change definition with the definition of Scope.

1 • The IG provided comments on the proposed definitions of Scope and Scope Change, noting 2 that they differ from traditional project management terminology and how NS Power has 3 historically defined Scope in capital project applications...

AI summary The Independent Governor (IG) provided feedback on the proposed definitions of 'Scope' and 'Scope Change' within the Capital Expenditure Justification Criteria (CEJC), noting discrepancies with traditional project management terminology and NS Power's historical definitions. NS Power has considered this feedback and clarified that the definition of 'Scope Change' is intentionally limited to changes in stated intent to avoid excessive regulatory filings.

1 single ATO or, if the project is complete, a FIN application with explanatory commentary rather 2 than filing a separate Scope Change application. This approach consolidates all known information 3 into one filing, ensuring transparency...

AI summary NS Power proposes consolidating Scope Change applications into a single ATO or FIN application to improve regulatory efficiency. The focus on prudency emphasizes significant changes over routine adjustments. NS Power is open to updating the CEJC to include scope changes when alternatives in the project rationale shift. The Company values stakeholder input and collaboration.

continues to believe that the stakeholder engagement process provides an open and 24 collaborative forum to address areas of interest. 25 26 Please refer to Appendix D, which includes the stakeholder engagement materials, the list of CEJC...

AI summary The document discusses the stakeholder engagement process and the submission of the Detailed and Summary CEJC by NS Power, requesting their acceptance and approval. It also references the 2026 ACE Plan, which is marked as confidential.

04,683 2,433,081 490,468 568,317 Project less than $1M Refurbishment C0068566 LIN DCS Upgrade 2025 1,300,715 1,440,911 697,061 1,270,573 Approved C0067023 LIN2 2024/25 Capacity 371,610 1,083,800 1,290,724 1,257,127 Approved Requirement

AI summary The text presents a list of projects with their respective costs and statuses. Projects include a LIN DCS Upgrade and a LIN2 2024/25 Capacity Requirement, with details on approved amounts and statuses.

,911 697,061 1,270,573 Approved C0067023 LIN2 2024/25 Capacity 371,610 1,083,800 1,290,724 1,257,127 Approved Requirement Transmission C0044391 Eastern Clean Energy 20,641,301 800,229,290 42,563,143 684,624,989 Filed by Wasoqonatl Initiati...

AI summary The document outlines various transmission and infrastructure projects, including the Eastern Clean Energy Initiative (ECEI) and the 2026 ACE Plan, with associated costs and approval statuses. These projects are part of broader efforts to enhance energy infrastructure in Nova Scotia.

796,677 1,346,809 - 2,457,629 2026 ACE Plan Upgrades Subsequent Submittal C0041830 Spare Power Production 1,258,324 1,264,622 1,205,613 1,266,552 Approved Unit Transformer Date: December 12, 2025 Page 28 of 782 REDACTED REDACTED (CONFIDENT...

AI summary The document outlines the 2026 ACE Plan, including project details such as Spare Power Production and Fault Location, Isolation, and Service Restoration (FLISR) Implementation. The FLISR project is awaiting approval with updated budget figures provided.

General Plant C0021835 IT - CIS Replacement 2,243,592 77,890,771 1,442,723 84,502,844 2026 ACE Plan Subsequent Submittal C0061284 IT - OT Cyber Security 2,723,682 5,459,313 198,246 6,780,461 Approved Control Implementation C0053699 Renewab...

AI summary The text lists various IT and infrastructure projects under the 2026 ACE Plan, including cybersecurity, distributed intelligence applications, and depot improvements, with details on costs and approval statuses.

Connectivity Subsequent Submittal Enhancements C0068714 IT - Identity & Access 963,267 1,275,524 1,641,892 4,324,589 2026 ACE Plan Management Subsequent Submittal C0061285 IT - Enterprise 664,056 1,179,857 29,797 848,825 2026 ACE Plan Gove...

AI summary The document outlines deferred and cancelled capital work orders from the 2025 ACE Plan, noting that 21 projects have been cancelled and 39 have been deferred. These decisions are guided by NS Power’s asset management processes. Total forecast investment for these 60 projects was $60.3 million in 2025.

he Company’s decisions related to Date: December 12, 2025 Page 29 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 project deferrals to ensure risks are being appropriately managed...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan outlines NS Power's proposed capital investments totaling approximately $256.3 million. It includes routine capital expenditures and 20 projects, with some items not requiring NSEB approval but included for transparency. The plan also includes carryover projects from previous years.

he 2026 ACE Plan budget also includes 10 investment on multi-year projects that were previously approved by the NSEB (Carryover 11 Projects). 12 13 Figure 8: 2026 Capital Investments by Category Capital Items NSEB Previously 2026 NSEB Fore...

AI summary The 2026 ACE Plan budget includes investments in multi-year projects previously approved by the NSEB, referred to as Carryover Projects. It outlines capital items approved through the 2026 ACE Process, items submitted for later approval, and carryover projects from previous years. The total 2026 ACE Plan is $702.1 million.

.1 Note: NS Power is seeking approval of $207.3 million of routine investment in 2026. Note: Figures presented in the ACE Plan document reflect rounding differences on some line items. 14 Date: December 12, 2025 Page 31 of 782 REDACTED RED...

AI summary NS Power is seeking approval for $49.0 million in capital expenditures in 2026, with a total forecast investment of approximately $76.7 million. The 2026 ACE Plan includes seven new capital items related to boiler refurbishments, turbine replacements, and structural improvements.

TUC3 IP Turbine Refurbishment 13,621 2,588,734 G07 C0068888 TUC3 Continuous Ash Hauling System 1,192,814 1,359,984 Total New Steam Spending $14,416,111 $21,441,542 Gas Turbine G08 C0080135 CT - BGT2 Engine Refurbishment 2,147,663 2,462,664...

AI summary The document outlines capital expenditure plans for various projects in 2026, including turbine refurbishments, transmission upgrades, and other infrastructure improvements, with detailed budget allocations and project totals.

ACE Plan CONFIDENTIAL (Attachments Only) Tab # CI# Project Title 2026 Budget ($) Project Total ($) Distribution D01 C0080266 New Distribution Right of Way Phase 11 18,551,713 20,889,694 D02 C0080104 36V-303 Baxter's Harbour Rd Reconductor...

AI summary The document outlines the 2026 budget and project totals for various capital expenditures under the ACE Plan, including new distribution, general plant, and routine capital spending, with a total capital spending request of $256,305,380.

Total Routine Capital Spending $207,302,889 $207,302,889 Total Capital Items for which Approval is Sought $256,305,380 $283,999,129 This project total has been reduced below $1M due to federal funding. 1 2 5.3 2026 ACE Plan Capital Items F...

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan, including total routine capital spending and projected capital items for approval. The ACE Plan includes projects expected to be filed for review and approval in 2026, with estimated investments of $174.5 million and total investment of approximately $688.9 million.

1 Figure 10: 2026 Capital Items Forecast for Subsequent Submittal CI# Project Title 2026 Budget ($) Project Total ($) Generation Hydro 47649 HYD Salmontail Gate Pedestal and Main Dam Refurbishment 463,325 5,870,708 This project aims to ref...

AI summary The document outlines a 2026 Capital Items Forecast for hydroelectric projects in Nova Scotia, detailing budget and total project costs for various refurbishment and improvement initiatives aimed at managing asset risks and ensuring safe operations.

1,102,575 1,353,592 This project is for refurbishment of priority areas of the roof at the Sydney Coal Railway Transportation & Rail Maintenance Centre (Rail Centre). Total New Steam Spending for Subsequent Approval 10,402,603 24,560,654 T...

AI summary The text outlines various capital expenditure projects in Nova Scotia, including roof refurbishment, synchronous condensers, transmission tower rerouting, and network upgrades for wind farms. These projects aim to enhance infrastructure and support renewable energy integration.

transmission interconnection of the new Goose Harbour Lake (Port Hawkesbury Paper) Wind Farm in Guysborough County, in the Provincial Rate Base Procurement (RBP) program. C0069534 IR 669 Network Upgrade Higgins Mountain Wind 4,497,188 9,49...

AI summary The text discusses capital expenditures related to wind farm transmission interconnections and substation construction within the Provincial Rate Base Procurement (RBP) program, including the Goose Harbour Lake and Higgins Mountain Wind projects, as well as the Susie Lake Substation. The 2026 ACE Plan is also mentioned, with confidential attachments.

CI# Project Title 2026 Budget ($) Project Total ($) C0071888 New Tidewater Substation 4,119,741 4,141,223 This project is to build a new Tidewater Substation to address increased residential electricity demand, improve system reliability,...

AI summary The document outlines several capital projects aimed at improving electricity infrastructure in Nova Scotia, including new substations, transformer replacements, and transmission line upgrades to enhance system reliability and meet growing demand.

or the replacement of the 10H-T2 transformer which serves the Victoria General Hospital and the IWK Children’s Hospital in Halifax. C0080108 L-5532 Replacements and Upgrades Phase 1 908,755 2,490,532 This project is for the replacement of...

AI summary The document outlines several transmission line replacement and upgrade projects, including the replacement of the 10H-T2 transformer serving key hospitals, upgrades to L-5532 and L-6043 transmission lines, and network upgrades for the Benjamin’s Mill Wind Farm. These projects are part of ongoing infrastructure planning and investment in Nova Scotia's power grid.

the Provincial Rate Base Procurement (RBP) program. Total New Transmission Spending for Subsequent Approval 121,852,772 473,358,167 Distribution C0080102 92H-331 Double Circuit Peggys Cove Rd 1,704,973 1,882,573 This project will add a sec...

AI summary The text outlines the Provincial Rate Base Procurement (RBP) program, including details on new transmission and distribution spending for subsequent approval, with specific projects and costs listed. It also references the 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential.

f 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only)

AI summary The document contains a 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential and includes attachments. The content is redacted, indicating that sensitive information has been removed.

CI# Project Title 2026 Budget ($) Project Total ($) General Plant C0082133 IT - Renew Microsoft Enterprise Agreement 1,800,000 1,800,000 This project funds the on-premises portion of the Microsoft Enterprise Agreement for software assuranc...

AI summary The document outlines several IT and infrastructure projects planned for 2026, including the renewal of Microsoft Enterprise Agreement, implementation of distributed intelligence apps, a DERMS solution, and improvements to the Sydney Depot. Each project includes budget allocations and total project costs.

eliver and manage data integrations in a more timely and cost effective manner. C0047278 IT - Oracle MDM Upgrade 4,684,089 7,949,409 The Meter Data Management (MDM) System is nearing end-of-life and requires an upgrade to maintain vendor s...

AI summary The text discusses the need to upgrade the Meter Data Management (MDM) System and the Advanced Distribution Management System (ADMS) to ensure vendor support, cybersecurity, and compatibility with emerging technologies. These upgrades are part of the 2026 ACE Plan and involve significant financial investments.

TED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) CI# Project Title 2026 Budget ($) Project Total ($) C0062043 IT - SharePoint Technical Migration 1,990,219 3,134,674 This project will migrate bu...

AI summary The document outlines the 2026 ACE Plan, including a project to migrate business records to SharePoint online. It also mentions total capital items for subsequent approval, with a focus on projects with estimated costs of less than $1,000,000.

ment reached with stakeholders pursuant to NS Power’s report provided to the Board on 8 September 5, 2017 (2017 stakeholder agreement). 9 10 Figure 11: Historical Value of Projects Less Than $1M (Millions of dollars) Value of Projects Less...

AI summary The text presents historical data on the value and number of projects less than $1M from 2023 to 2026, including categories such as Gas Turbine, Steam, Hydro, Wind, Transmission, Distribution, and General Plant. It references a 2017 stakeholder agreement and includes a 2026 ACE Plan with confidential attachments.

N REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 12: Historical Number of Projects Less Than $1M # of Projects Less than $1M Function 2023 2024 2025 2026 Gas Turbine 21 22 11 46 Steam 159 226 263 330 Hydro 13 15 15 15 Wind...

AI summary The 2026 ACE Plan includes a table showing the number of projects under $1M across various functions, with totals increasing from 2023 to 2026. Appendix B provides a list of these projects for transparency, though they do not require NSEB approval.

D REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 6.0 GENERATION 2 3 Generation capital includes replacements, refurbishments and additions to NS Power’s Thermal, 4 Hydro, Wind, Combustion Turbin...

AI summary The 2026 ACE Plan discusses NS Power's capital investment in generation, highlighting increases due to major thermal outages and hydro dam safety projects, aligning with the updated unit missions of the legacy thermal fleet as outlined in the 10 Year System Outlook filing.

ration investment by investment 18 type. 19 Date: December 12, 2025 Page 40 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 14: 2026 Thermal Investment by Investment Type 2...

AI summary The 2026 ACE Plan outlines NS Power’s investment in generation, including both traditional and renewable sources. Investments are guided by asset management and the Capital Expenditure Justification Criteria (CEJC).

f 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only)

AI summary The document contains a 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential and includes attachments. The content is redacted, indicating that sensitive information has been removed.

rticular consideration given to the role they play with respect to achieving renewable energy 28 and coal phase-out goals. The approximately $178.2 million generation capital investment plan 29 for 2026 is summarized in Figure 16 below. 30...

AI summary The 2026 ACE Plan outlines a capital investment plan of approximately $178.2 million, with specific allocations for different categories of projects. This includes new capital spending for projects over $1 million, future projects, and smaller projects not requiring approval.

iv Carry-over capital spending. (As provided in Section 6.1) 38.5 v Routine capital spending. (As provided in Section 10) 6.7 Total 2026 Generation Capital Investment Plan 178.2 Request for ACE Approval (Items i and v) 23.3 Note 1: Totals...

AI summary The document outlines the 2026 Generation Capital Investment Plan, including carry-over and routine capital spending for various hydro generation projects in Nova Scotia. It provides details on project titles, dates, and budget estimates for ongoing and future expenditures.

2018/06 2026/05 13,853,095 24,047 - 13,877,142 49756 HYD Marshall Falls Dam Refurbishment 2016/12 2030/09 917,387 641,240 12,291,829 13,850,456 C0050414 HYD Roseway Asset Decommissioning 2022/07 2026/09 4,738,368 47,619 - 4,785,987 C007048...

AI summary The text presents a table of various hydroelectric projects with start and end dates, costs, and other financial details, followed by a reference to the 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential.

2 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) CI# Project Title Start Final Previous 2026 Budget Subsequent Total Date Date Expenditure ($) Spending Estimate ($) ($) ($) C0080112 HYD B...

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan, detailing various hydroelectric projects with their start and final dates, previous expenditures, and budget estimates. These projects include rotor reinsulation, control upgrades, generator refurbishments, and monitoring enhancements.

250,269 41,508 - 291,777 C0068251 HYD WRC D11 Valve and Housing 2024/06 2027/02 52,425 232,209 - 284,634 Replacement Total Hydro Generation Plant 203,567,087 $24,403,993 $74,540,346 $302,511,425

AI summary The text presents data on capital expenditures and replacements for hydro generation plant components, including a valve and housing replacement project with costs and timelines listed.

Steam Generation Plant C0060608 TUC6 Turbine Refurbishment 2024/01 2026/07 562,396 1,900,000 - 2,462,396 C0068566 LIN DCS Migration 2024/07 2027/01 697,457 573,116 - 1,270,573 C0055155 TUC2 Stack 1 Platform Replacement 2022/12 2026/12 109,...

AI summary The document outlines various capital projects related to the Steam Generation Plant, including turbine refurbishments, DCS migration, and infrastructure replacements, with associated costs and timelines spanning from 2022 to 2027.

2/01 2026/12 3,265 36,251 - 39,516 Total Steam Generation Plant 3,250,145 5,984,853 - 9,234,999 Gas Turbine Generation Plant C0073491 LM6000 191-443 Engine Replacement 2024/08 2025/10 61,326 4,745,151 19,410,812 24,217,289 C0060707 CT BGT1...

AI summary The text presents a table with project details from the 2026 Annual Capital Expenditure (ACE) Plan, including project numbers, titles, start and final dates, budget expenditures, and spending estimates. The information is part of a confidential attachment within a regulatory proceeding document.

Date Date Expenditure ($) Spending Estimate ($) ($) ($) Total Gas Turbine Generation Plant 161,767 5,772,407 22,320,812 28,254,986 Wind Generation C0044030 WIN - DIG Haights Brook Crossing 2022/02 2027/03 287,490 1,929,592 - 2,217,082 Repl...

AI summary The text presents a table outlining expenditures and spending estimates for various generation projects in Nova Scotia, including gas turbine generation, wind generation, and carry-over spending. The data includes specific project names, dates, and financial figures.

516,995 2,382,805 86,223.00 2,986,023 Total Generation Carry-Over Spending 207,495,994 38,544,059 96,947,381 342,987,433 1 2 6.2 Generation – New 2026 Capital Items for ACE Plan Approval 3 4 Figure 18: Generation – New 2026 Capital Items f...

AI summary The text outlines capital expenditure items for the 2026 Annual Capital Expenditure (ACE) Plan approval, including refurbishment and replacement projects for boiler and turbine systems at the Steam Generation Plant and Gas Turbine Generation Plant.

416,111 21,441,542 Gas Turbine Generation Plant G08 C0080135 CT - BGT2 Engine Refurbishment 2,147,663 2,462,664 Total Gas Turbine Generation Plant 2,147,663 2,462,664 Total Generation New Spending 16,563,774 23,904,206 5 Date: December 12,...

AI summary The document outlines NS Power's 2026 Annual Capital Expenditure (ACE) Plan, focusing on transmission investments from 2024 to 2028. The increased investment is attributed to Energy Storage and Synchronous Condenser projects. A figure illustrates historical, forecast, and budgeted transmission investments, highlighting a rising trend in spending.

$171.9 $150.0 $116.8 $108.1 $100.0 $50.0 $0.0 5 Yr 2025 F as 2026 B 2027 F 2028 F 2029 F 2030 F Average of Q3 2021-2025 13 14 F = Forecast, B = Budget in above figure 15 16 Figure 20 provides a breakdown of the 2026 transmission investment...

AI summary The 2026 ACE Plan outlines transmission investment allocations, with a focus on sustaining and regulatory/compliance-related expenditures, including ECEI, right-of-way widening, and other initiatives, with figures provided in millions of dollars.

Right-of-Way Widening 128.9 ECEI 7.2 3 3.3 4 5 Transmission investment is guided by NS Power’s Asset Management mechanism and the Capital 6 Expenditure Justification Criteria (CEJC). Asset condition and criticality are evaluated using the...

AI summary The document outlines NS Power’s transmission investment strategy, guided by its Asset Management mechanism and Capital Expenditure Justification Criteria (CEJC). It emphasizes reliability, customer growth, and compliance with environmental obligations, including the Clean Power Plan, which aims for 80% renewable electricity by 2030. Investments in the Eastern Clean Energy Initiative (ECEI) and battery storage are highlighted.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 For additional detail on NS Power’s reliability strategy, including metrics and resilience planning, 2 please refer to Section 11.1.4. 3 4 The focu...

AI summary The 2026 ACE Plan outlines NS Power’s transmission capital investments, totaling approximately $241.1 million, with a focus on system reliability, energy storage, and synchronous condensers. The plan includes spending for projects over $1 million, with some approvals sought after the filing of the ACE Plan.

iii 2.7 $1,000,000 for which approval is not sought. (As provided in Appendix B) iv Carry-over capital spending. (As provided in Section 7.1) 83.4 v Routine capital spending. (As provided in Section 10) 22.0 Total 2026 Transmission Capital...

AI summary This section outlines the 2026 Transmission Capital Investment Plan, including carry-over capital spending and routine capital spending. It details specific projects such as energy storage, substation upgrades, and transformer replacements with their respective budgets and expenditures.

CI# Project Title Start Final Previous 2026 Budget Subsequent Total Estimate Date Date Expenditure ($) Spending ($) ($) ($) C0031122 L6539 2021 Replacements and Upgrades 2021/01 2026/06 1,547,125 2,780,796 1,172,203 5,500,124 C0061550 L503...

AI summary The document presents a list of capital infrastructure projects with their respective start and final dates, previous expenditures, and total estimated spending. These projects include replacements and upgrades across various sectors, with some projects extending beyond 2026.

2 C0052654 L5541 Water Crossing Upgrades 2023/05 2027/03 3,264 305,788 584,906 893,958 C0061046 2024 Merlin Gerin Breaker Replacements 2023/09 2026/06 358,403 423,012 - 781,416 C0041812 L6040 Replacements and Upgrades 2022/07 2027/03 9,532...

AI summary The text presents a table of capital expenditure projects related to infrastructure upgrades, including details such as project numbers, descriptions, start and end dates, and associated costs. It also references the 2026 Annual Capital Expenditure (ACE) Plan, indicating that the information is confidential and pertains to attachments only.

782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 7.2 Transmission – New 2026 Capital Items for ACE Plan Approval 2 3 Figure 23: Transmission – New 2026 Capital Items for ACE Plan Appr...

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan for transmission projects in Nova Scotia, listing specific capital items with their 2026 budgets and total project costs. These projects include transformer replacements, switch upgrades, and breaker replacements.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 8.0 DISTRIBUTION 2 3 Distribution includes replacement of, and additions to, equipment for delivering electricity from 4 points on the transmission...

AI summary The 2026 ACE Plan outlines NS Power's distribution investment, including historical, forecast, and budget figures, with a focus on capital spending for delivering electricity at voltages below 69 kV. Figure 25 provides a breakdown of the 2026 distribution investment by investment type.

L (Attachments Only) 1 Figure 25: 2026 Distribution Investment by Investment Type 2 (Millions of dollars) Distribution 31.8 8.9 Sustaining 79.2 Customer/Load Driven Regulatory/Compliance Right-of-Way Widening 70.6 3 4 5 Distribution invest...

AI summary The 2026 Distribution investment plan, totaling approximately $190.5 million, is driven by asset management strategies and customer load growth. The investment focuses on sustaining capital, reliability, and regulatory compliance.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 26: Summary of 2026 Distribution Capital Investments 2 (Millions of dollars) New 2026 capital spending for projects with total estimated pro...

AI summary The text outlines the 2026 Annual Capital Expenditure (ACE) Plan, detailing distribution capital investments in three categories, with specific figures for each. The summary provides an overview of capital spending for projects with varying levels of approval requirements and estimated spending.

iv Carry-over capital spending. (As provided in Section 8.1) 15.5 v Routine capital spending. (As provided in Section 10) 140.5 Total 2026 Distribution Capital Investment Plan 190.5 Request for ACE Approval (Items i and v) 160.7 Note 1: To...

AI summary The text outlines the 2026 Distribution Capital Investment Plan, including carry-over and routine capital spending, with details on specific projects such as Advanced Meter Infrastructure and the D-Cogswell HRM Redevelopment Program, along with their budgets and expenditures.

8 1,185,364 2,286,083 Replacement C0071954 87W-312 Dauphiness Mill Lake Rebuild 2024/10 2026/06 5,934 500,000 1,259,111 1,765,045 52184 37N-412-Glooscap Trail Rebuild PH2 2017/09 2026/09 786,166 49,303 337,901 1,173,369 C0070787 91W-411 La...

AI summary The table lists various infrastructure projects with their costs and timelines, including replacements and extensions. The document is part of the 2026 ACE Plan and contains confidential information.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) CI# Project Title Start Final Previous 2026 Budget Subsequent Total Date Date Expenditure ($) Spending ($) Estimate ($) ($) C0053517 9H-221 Universit...

AI summary The 2026 ACE Plan includes capital projects for distribution infrastructure, such as new right of way development and reconductor phases. The table outlines project details, including start and final dates, previous expenditures, 2026 budget allocations, and total estimated spending for several initiatives.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 9.0 GENERAL PLANT 2 3 General Plant includes information technology (IT), operational technology (OT), computer 4 infrastructure, vehicle replaceme...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan outlines General Plant investments, which include IT, OT, infrastructure, and communication equipment. These investments support NS Power’s digital transformation, regulatory compliance, and operational resilience, aligning with strategic initiatives like grid modernization and cybersecurity.

$83.7 $86.5 $76.5 $80.0 $66.1 $60.0 $40.0 $20.0 $0.0 5 Yr 2025 F as 2026 B 2027 F 2028 F 2029 F 2030 F Average of Q3 2021-2025 21 22 F = Forecast, B = Budget in above figure Date: December 12, 2025 Page 55 of 782 REDACTED REDACTED (CONFIDE...

AI summary The 2026 ACE Plan outlines general plant capital investment, with a focus on Information Technology and Operational Technology. The total investment is approximately $92.4 million, primarily allocated to sustaining and regulatory/compliance categories.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 31: Summary of 2026 General Plant Capital Investments 2 (Millions of dollars) New 2026 capital spending for projects with total estimated pr...

AI summary The text outlines the 2026 Annual Capital Expenditure (ACE) Plan, detailing capital spending for various projects, including new investments, future approvals, and smaller projects not requiring approval.

iii 8.8 $1,000,000 for which approval is not sought. (As provided in Appendix B) iv Carry-over capital spending. (As provided in Section 9.1) 16.9 v Routine capital spending. (As provided in Section 10) 38.2 Total 2026 General Plant Invest...

AI summary The document outlines the 2026 General Plant Investment Plan, including carry-over capital spending and routine capital spending. It lists several projects with their start and final dates, previous expenditures, 2026 budgets, and total estimates, highlighting the overall investment in infrastructure and technology upgrades.

/02 2026/12 245,130 164,874 - 410,004 Total Telecommunications 2,038,491 3,508,360 2,866,859 8,413,711 C0061284 IT - OT Cyber Security Control 2023/11 2026/12 1,957,397 1,917,601 2,905,463 6,780,461 Implementation Phase 1 C0047277 IT - GIS...

AI summary The document outlines various IT projects and their associated costs under the 2026 Annual Capital Expenditure (ACE) Plan. These projects span cybersecurity, data migration, customer service improvements, and infrastructure upgrades, with detailed cost breakdowns and timelines provided.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) CI# Project Title Start Date Final Date Previous 2026 Budget Subsequent Total Expenditure ($) Spending ($) Estimate ($) ($) C0032664 ECC Optimization...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan outlines various projects, including ECC Optimization Tools, Renewable to Retail Implementation, and ECC Wind Integration, with their respective budgets, previous expenditures, and total cost estimates.

12,296,682 5,885,521 - 18,182,203 Total General Plant Carry-Over Spending 27,398,359 16,901,264 5,772,322 50,071,946 1 2 9.2 General Plant – New 2026 Capital Items for ACE Plan Approval 3 4 Figure 33: General Plant – New 2026 Capital Items...

AI summary The text presents financial figures related to the 2026 Annual Capital Expenditure (ACE) Plan, including details on new capital items and spending for General Plant projects. It outlines specific projects such as the RTU Deployment Project and the Intelligent Asset Data Capture & Integration Platform, along with their associated budgets.

REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 10.0 ROUTINE CAPITAL PROGRAM 2 3 NS Power’s routine capital program is for recurring annual expenditures of like-for-like 4 replacement of...

AI summary NS Power is seeking NSEB approval for the 2026 routine capital program, which includes expenditures for equipment replacement, system growth, and customer additions, totaling approximately $207.3 million. The document provides a breakdown of capital spending by function for the years 2024 to 2026.

ion Other Thermal $563,050 $537,973 $544,902 $495,729 $5,150,911 $7,592,390 $7,703,116 $6,661,024 Transmission Transmission Substation $4,327,200 $4,375,511 $4,370,346 $4,025,131 Replacement, Add'ns/Mod'ns Primary Equipment Spares $91,829...

AI summary The text presents financial data related to various infrastructure and energy projects, including transmission, distribution, and thermal costs, with figures spanning multiple years. The data includes line items such as equipment replacement, right-of-way widening, and meter upgrades. The document is redacted and contains confidential information.

$136,149,656 $125,330,493 $140,496,453 Date: December 12, 2025 Page 59 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 2024 2025 2025 2026 Actual Budget Forecast ACE Plan General Pl...

AI summary The document provides a financial breakdown of routine capital spending for the 2026 Annual Capital Expenditure (ACE) Plan, including actuals, budgets, forecasts, and planned spending across various categories such as work vehicles, tools, telecommunications, and property improvements.

ctuals up to July and forecast amounts for the remainder of the year. 1 2 10.2 Routine Capital Spending Project Breakdown Yr/Yr 3 4 Figure 35: Routine Capital Spending Project Breakdown Yr/Yr

AI summary The text references a breakdown of routine capital spending projects on a year-over-year basis, including actuals up to July and forecasts for the remainder of the year.

$269,732 $258,741 $122,842 27855 POT - Roofing Routine $145,501 $134,857 $115,073 $132,813 27854 TUC - Roofing Routine $32,082 $50,571 $50,891 $50,709 C0068934 PHB - Roofing Routine $- $125,774 $128,734 $167,434 27857 LIN - Roofing Routine...

AI summary The text presents financial data related to various infrastructure and generation projects under the 2026 ACE Plan, including amounts spent on roofing routines, wind equipment replacement, and hydro projects such as oil release risk assessment and dam safety.

tine $608,240 $684,627 $660,064 $690,547 Generation Hydro Total $1,202,879 $1,352,219 $1,423,003 $1,390,776 S005 C0068935 PHB - Heat Rate Routine $- $125,023 $131,255 $126,799 33871 TUC - Heat Rate Routine $85,150 $87,482 $81,029 $87,489 3...

AI summary The text presents financial data for various energy-related projects and operations, including generation, transmission, and protection modifications, with detailed cost breakdowns for different years.

tion & Replacement $1,006,327 $987,791 $749,316 $862,088 Protection Modification & Replacement Total $1,006,327 $987,791 $749,316 $862,088 T001 23115 Provincial Transmission Line Replace $3,135,399 $3,274,053 $3,251,791 $3,322,385 T011 231...

AI summary The text includes financial figures related to various infrastructure projects, such as transmission line replacements and meter maintenance, and references the 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential.

ge 61 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) Project 2024 2025 2025 2026 CI # Project Title # Actual Budget Forecast ACE Plan D005 23158 Unplanned Replace Deteriorated $26,...

AI summary The text provides a table of projected costs for various projects under the 2026 Annual Capital Expenditure (ACE) Plan. It includes details for different categories of projects, such as unplanned replacements, regulatory replacements, and new customer upgrades. The table outlines actual, budgeted, forecasted, and ACE Plan figures for each project over multiple years.

Test Equipment 9,542 127,517 132,940 131,343 Tools and Test Equipment Total $2,148,827 $1,921,927 $1,310,689 $2,728,540 P025 16365 Mobile Radio Routine $234,110 $238,819 $248,243 $224,550 P027 16551 Telecommunication Radio and Fibre $189,8...

AI summary The document presents financial data related to test equipment and telecommunications projects under the 2026 Annual Capital Expenditure (ACE) Plan, including costs for various projects and years. The data includes actuals, budgets, and forecasts, with a focus on capital expenditures.

2025 2026 CI # Project Title # Actual Budget Forecast ACE Plan P010 16073 SCADA Improvements Routine $66,249 $50,596 $44,469 $120,428 P031 29114 NS Power IT Infrastructure $280,976 $2,568,500 $918,500 $2,528,500 C0061443 IT - WAM Capital E...

AI summary The document presents a table of capital expenditure projects for 2025 and 2026, including actual costs, budgets, forecasts, and ACE Plan figures for various infrastructure and IT initiatives, such as SCADA improvements and IT infrastructure upgrades.

$3,393,573 $4,882,004 $4,932,004 $4,797,200 P030 Property Improvement and Furniture Total $3,393,573 $4,882,004 $4,932,004 $4,797,200 P012/ 20706 Other (HYD - Security Improvement & $528,890 $600,720 $613,565 $590,100 P041 FAC - Land Acqui...

AI summary The text presents financial data related to property improvement, environment equipment replacement, and routine capital spending. It includes figures for various projects and mentions the addition of three new routine categories to enhance regulatory efficiency and transparency.

vel of transparency on project costs. 1 Date: December 12, 2025 Page 63 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only)

AI summary The text references the 2026 ACE Plan, indicating a focus on annual capital expenditures. The mention of 'transparency on project costs' suggests a regulatory or financial review process involving cost disclosure.

1 10.3 Like-for-Like Routine Replacements 2 3 The Board’s 2013 ACE Plan Order Directive 2 provided as follows: 4 5 The Board directs NSPI, in the next ACE Plan application, to analyze the routine 6 expenditures to determine what are the "l...

AI summary The NSEB directed NSPI in 2013 to analyze routine expenditures in the ACE Plan, specifically focusing on 'like-for-like' spending. The data shows a decrease in total routine spending from 2022 to 2023, but an increase in like-for-like spending by 2024 and 2025. The analysis aims to understand the growth of these costs relative to inflation.

completed under the routine is like-for-like replacements, the routine is 17 classified as like-for-like. New Customer routines, System Growth and Performance routines 18 (such as heat rate, system improvement, and right-of-way widening ro...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan outlines routine capital spending for transmission substation replacements and modifications, including unplanned replacements, lightning arrestor replacements, and other equipment regaskets. Total projected costs for these activities are $3,122,388.

y Bank Replacements 150,000 Total T003 Provincial: Transmission Substation Primary Equipment $3,122,388 T004 Provincial: Substation Additions & Replacements Unknown Additions 182,743 Oil Containment Additions 720,000 Total T004 Provincial:...

AI summary The document outlines capital expenditure plans for transmission substation equipment replacements and additions, including costs for primary equipment spares, protection modifications, and transmission line projects under the 2026 ACE Plan Forecast.

D) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 2 Figure 40: Transmission Line Replacement, Additions, Modifications 2026 ACE Plan Forecast T001 Provincial Transmission Line Replacement (Unplanned) This routine is budgeted based on hist...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan includes budget allocations for transmission line replacements and modifications, with specific line numbers and descriptions. The plan outlines both unplanned and planned replacements, including costs for various projects across Nova Scotia.

11 Provincial - Planned Transmission Line $5,680,154 Replacement T020 Transmission Switch & Breaker Replacements Avg Unit 2026 ACE Asset Quantity Price Plan Forecast Switch (<69 kV) 2 25,721 51,441 Switch (69 kV) 7 33,500 234,500 Switch (1...

AI summary The document outlines planned transmission line replacements and upgrades for 2026, including switch and breaker replacements, as well as tower life extension programs. The total projected cost for these activities is approximately $7.9 million.

e Extension Program 20 56,951 1,139,010 $2,266,774 Total Transmission Line Replacement, Additions, $13,595,755 Modifications 1 2 T010 – Provincial: Transmission Right of Way Widening 3 4 In its 2017 ACE Plan Order, the Board directed NS Po...

AI summary The document discusses the 2026 ACE Plan, including cost estimates for vegetation management and right-of-way widening projects based on historical costs. It references a 2017 Board Order (M07745) that directed NS Power to update cost estimates using actual historical data. A figure provides detailed cost breakdowns for specific transmission lines.

l Expenditure Plan, Board Order, April 4, 2017. Date: December 12, 2025 Page 67 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only)

AI summary The text references the 2026 Annual Capital Expenditure (ACE) Plan and a Board Order dated April 4, 2017. It appears to be part of a confidential document related to regulatory proceedings in Nova Scotia, possibly involving capital expenditures and regulatory oversight.

1 2 The Board’s 2016 ACE Plan Order provided the following directive: 3 4 The Board directs that the Routine for Transmission widening be treated as a 5 separate project, and not a routine, in future ACE Plan Applications. NSPI is to 6 pro...

AI summary The Board's 2016 ACE Plan Order required NSPI to treat transmission widening as a separate project and provide annual progress reports. The last phase of the 69kV widening program was completed in 2024, and the transmission vegetation management program now includes only two initiatives. The T010 routine for 138kV, 230kV, and 345kV ROWs has increased in budget, reflecting ongoing efforts to improve system resilience.

ill 27 continue to improve the transmission system’s ability to withstand significant weather events 28 where tree fall ins from the edge of the ROW can pose a risk to NS Power’s infrastructure. 18 M07176, NS Power 2016 Annual Capital Expe...

AI summary The text discusses NS Power's efforts to improve the transmission system's resilience against weather events, particularly focusing on risks posed by tree falls near the right-of-way. It references the 2016 Annual Capital Expenditure Plan and the 2026 ACE Plan Reliability Directive for details on progress and future plans.

f 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only)

AI summary The document contains a 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential and includes attachments. The content is redacted, indicating that sensitive information has been removed.

1 Widening these ROWs mitigates the risk of tree fall ins for the vast majority of trees on the edge 2 of the ROW. 3 4 The increased investment in T010 for the widening of 138kV, 230kV, and 345kV rights-of-way 5 remains consistent with the...

AI summary The document discusses the widening of rights-of-way (ROWs) to mitigate tree fall risks and references the 2016 directive on ROW widening for various voltage levels. It also mentions the 2021 Distribution Routines ATO and the requirement for NS Power to report on routine findings in the 2024 ACE Plan, along with forecasting methodologies for distribution routines.

nflation D007 Joint Use 3 Year Average Plus Inflation (excluding 2023 actuals) Date: December 12, 2025 Page 69 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) Distribution Routines...

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan, including distribution routines and forecasting methodologies. It mentions various projects and their funding approaches, incorporating inflation adjustments and historical data.

FIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 43: Meters - D009 Meter Routine Current Meter 2026 Capital for Item# Prg# Meter Type Description Unit Cost Style Forecast meters ($) ($) 1.0 Element, 120...

AI summary The 2026 ACE Plan includes details about meter types and their associated costs for the D009 Meter Routine. The table lists specific meter models, quantities, unit costs, and total capital expenditures for the year 2026.

Date: December 12, 2025 Page 71 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) Total Meters 11,104 1,609,037 Misc Meters "ION" 6 9,500 57,000 Cellular Meters 12 1,000 12,000 CT and...

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan, which includes details on metering equipment, materials, freight, overhead, and labor costs associated with the plan. The data presented includes the total number of meters, specific types of meters, and associated costs.

REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Distribution Upgrades and Replacements 2 3 Figure 44: Distribution Upgrades and Replacements 2026 ACE Plan Forecast D005 Unplanned Replace...

AI summary The 2026 ACE Plan outlines forecasts for distribution upgrades and replacements, including unplanned equipment replacement, regulatory replacements, and provincial storm-related expenditures. These forecasts are based on historical spending averages, adjusted for inflation, and may vary depending on annual decisions and storm activity.

ls with Extreme Event Day storms removed and an annual inflation of 1.8%. There can be $6,927,211 significant variation in this amount based on yearly storm activity. D051 System Performance Improvement 6W-201 - Offload to 50W 82,734 50W-4...

AI summary The document outlines various system performance improvement and distribution equipment replacement projects under the 2026 ACE Plan, including costs for storm damage repairs, recloser additions, and targeted equipment replacements. These initiatives aim to enhance grid reliability and address infrastructure needs.

le installations.) Conversion Work $940,000 5 year plan feeder level Targeted Equipment Replacement $6,668,263 Total D055 Planned Replacement of Distribution Equipment $15,000,016 D020 Padmount Replacements 2,278,256 Distribution Upgrades...

AI summary The document outlines the 2026 ACE Plan and discusses the Board's directives to NS Power regarding the D005 Routine, including improving transparency in forecasting, incorporating historical storm events, and providing details on failed and damaged devices in future filings.

1 2 The forecast for D005 for 2026 was developed based on the previous 5-year average for spend 3 from 2021-2025 plus an annual inflation of 1.80 percent. This forecast resulted in an estimated 4 8,446 person days of work at a unit cost of...

AI summary The forecast for D005 in 2026 is based on the previous 5-year average of spend from 2021-2025, factoring in 1.80% annual inflation. The forecast includes overtime labour costs due to unplanned asset failures occurring at any time, including outside normal business hours. Historical data on equipment failures is referenced, with more details to be provided in future ATO filings.

2.04 28,066 $ 104.08 2024 51,328 $ 54.16 31,090 $ 108.32 2025 33,869 $ 56.80 30,582 $ 113.60 16 PH = Personhours 17 This value includes Actuals to the end of September 2025 and forecast for the remainder of the year. 18 19 Using the 5-year...

AI summary The text provides a forecast for the 2026 Annual Capital Expenditure (ACE) Plan, including projected costs and actuals up to September 2025. It references a 5-year average and an annual inflation factor of 1.80 percent to estimate spending in D005 for 2026.

REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 46: Forecast 2026 Spend in D005 Year Regular Labour Regular Labour Overtime Overtime (PH) $/PH Labour (PH) Labour $/PH 2026 40,549...

AI summary The 2026 ACE Plan includes a forecast of labor costs for D005, accounting for impacts from previous years' extreme events. NS Power believes the 5-year budgeting approach is reasonable for addressing cumulative effects from storm activity. The plan also includes forecasting for new customers.

Figure 47: New Customers 2026 ACE Plan Forecast D004 New Customer Upgrades This forecast is developed based on forecasted spending levels in $19,283,936 2025 for New Customer Upgrades with an annual inflation of 1.8%. D018 Primary Equipmen...

AI summary The 2026 ACE Plan forecast outlines expected spending for new customer upgrades, including residential and commercial costs, based on 2025 spending levels adjusted for 1.8% annual inflation. Specific line items include distribution spare equipment and line extensions.

unmetered services, line extensions and underground $12,328,071 services. This forecast is developed based on forecasted spending levels in 2025 with an annual inflation of 1.8%. Total New Customers $67,837,497 1 2 Joint Use 3 4 Figure 48:...

AI summary The text provides forecasts for unmetered services, line extensions, and underground services, as well as joint use activities, based on historical spending levels and an annual inflation rate of 1.8%. These forecasts are part of the 2026 ACE Plan.

am rolled out by the Province of $3,723,004 Nova Scotia. This forecast is developed based on a three-year historical average of prior spending levels with an annual inflation of 1.8%. Distribution Total $127,273,271 5 6 Distribution Right-...

AI summary The 2026 ACE Plan includes a forecast for Distribution Right-of-Way Widening based on historical costs and known investment levels, consistent with prior years' approaches. This follows a directive from the Board in the 2017 ACE Plan Order to use actual historical costs for vegetation management and right-of-way widening projects.

404,118 58,444 462,562 Total Distribution Right-of-Way Widening 13,223,182 Note: Totals may be slightly off due to rounding. 1 2 Pursuant to CI 49611 - New Distribution Rights-of-Way Phase I, submitted to the Board on 3 November 1, 2016, L...

AI summary The document discusses NS Power's response to Post-Tropical Storm Arthur, including recommendations for managing overgrown distribution rights-of-way and the Board's direction to explore innovative financing options. It references a 2016 ACE Plan and a 2015 Board decision.

1 2 In response to the Board’s concerns, and in order to further reduce the likelihood of tree contact 3 related outages like those during the PTSA event, NS Power increased the budget for the 2016 4 ACE Plan. NS Power’s 2016 ACE Plan prov...

AI summary NS Power increased the 2016 ACE Plan budget for D010 to address tree contact outages, but the Board reduced the budget to $600,000, aligning it with the 2015 ACE Plan. For the 2026 ACE Plan, New Distribution ROW spending is not included in D010, but the budget was increased to apply the new ROW width standard in existing areas.

ribution system that already have defined ROWs. 25 Investment to establish new distribution rights-of-way where none have previously existed remains 26 with the New Distribution ROW program. 27 24 M07176, NS Power 2016 Annual Capital Expen...

AI summary The text discusses the 2026 ACE Plan, detailing capital expenditures for work vehicle replacements and transportation vehicles, including quantities, unit prices, and total forecasts. It references prior decisions and documents related to the Annual Capital Expenditure Plan.

400 Salvage (423,000) $6,568,400 P062 Work Vehicle Replacements 27 587,140 15,852,790 Salvage (400,000) $15,452,790 P063 Class 3 Work Vehicle Replacements 4 195,000 780,000 Salvage (40,000) $740,000 Total Work Vehicles $23,178,690 4 5 Figu...

AI summary The text outlines capital expenditures related to work vehicle replacements and tools and test equipment under the 2026 ACE Plan Forecast, including costs and salvage values for various projects.

Plan Forecast Meter Shop Tools and Equipment $50,000 Provincial Line Tools & Equipment Western Territory 175,000 North Eastern Territory 175,000 Cape Breton Territory 175,000 Central Territory 175,000 T&D Asset 550,000 System Maintenance 9...

AI summary The text outlines capital expenditure plans for tools and equipment under the 2026 Annual Capital Expenditure (ACE) Plan, including specific line items and amounts allocated for various territories and projects.

Plan Forecast P015 Hydro Production Tools & Test Equipment $131,343 P016 Thermal Production Tools & Test Equipment POT Tools & Equipment 53,500 TUC Tools & Equipment 58,750 TRE Tools & Equipment 70,521 LIN Tools & Equipment 75,000 CT Tools...

AI summary The text outlines capital expenditure forecasts for tools and test equipment under the 2026 ACE Plan, including specific line items for Hydro and Thermal Production, as well as Mobile Radio equipment and repairs.

23,550 Miscellaneous support for system 52,000 P025 Mobile Radio Total 224,550 P027 Telecommunication Radio & Fibre Ops HVAC & Generator Upgrades 119,000 Radio Site repairs - Miscellaneous 58,300 Add Generator Alarms and Controls 18,700 Mi...

AI summary The text provides a list of miscellaneous expenses and costs associated with various projects and operations, including mobile radio, telecommunication radio, and fibre operations. These costs are part of the 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential.

82 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) P028 Telecommunication Systems Replace & Modifications Miscellaneous teleprotection equipment upgrades (as required) 35,000 Upgrade misce...

AI summary The 2026 ACE Plan includes various telecommunication system upgrades and replacements, such as radio links, fiber optic equipment, network monitoring, and tower lighting, with associated costs ranging from $6,600 to $127,059 for different projects.

55,000 Support Services for Nokia/ALU 29,920 Tower Lighting Upgrades 21,900 P028 Telecommunication Systems Replace & Modifications 852,510 Total P814 Telecommunications Spares Alcatel-Lucent MPR9500 Microwave Radio 51,000 Net Guardian Alar...

AI summary The document outlines various telecommunication systems replacement and modification costs, including support services and spare parts, totaling $1,507,721. It references the 2026 ACE Plan, which is marked as confidential and includes attachments.

82 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 53: Computing Asset Management 2026 ACE Plan Forecast P010 SCADA Improvements This forecast is developed based on SCADA equipmen...

AI summary The text discusses the 2026 Annual Capital Expenditure (ACE) Plan, specifically focusing on SCADA (Supervisory Control and Data Acquisition) improvements under P010, with a forecasted cost of $120,428.

ces failures or 120,428 modifications P010 SCADA Improvements Total $120,428

AI summary The text lists a SCADA improvements project with a total cost of $120,428. It appears to be a line item in a budget or capital expenditure plan.

30,000 Application enhancements/development 100,000 P031 NS Power IT Infrastructure Total 2,528,500 P040 DCMS Equipment Replacement CT's DCMS Equipment Replacement 21,177 POA DCMS Equipment Replacement 49,785 POT DCMS Equipment Replacement...

AI summary The text provides details on capital expenditures, including IT infrastructure and equipment replacement costs for Nova Scotia Power, and references the 2026 ACE Plan, which is marked as confidential.

Property Improvement and Furniture P001 Building Envelope Work 25,000 Roofing & Emergency Repairs 55,000 Grading/Drainage Investigation and Repairs 96,000 Fencing Improvements 114,000 GC Work 320,000 Power Gate Installations 175,000 Asphal...

AI summary The text lists various property improvement and furniture-related expenses with associated costs, including building envelope work, roofing, grading, fencing, and office furniture, among others. These items appear to be part of a capital expenditure or infrastructure project.

y Bank Replacements 880,000 Security Improvements 300,000 1H General Refurbishments 370,000 Property Improvement and Furniture Total $4,797,200 2 Date: December 12, 2025 Page 85 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2...

AI summary The document outlines capital expenditure items under the 2026 Annual Capital Expenditure (ACE) Plan, including bank replacements, security improvements, and property improvements, with total costs amounting to $4,797,200 and $1,440,100 respectively. These figures are part of a broader forecast for the ACE Plan.

1 11.0 DIRECTIVES AND MISCELLANEOUS 2 3 11.1 Board ACE Plan Directives and Stakeholder Commitments 4 5 NS Power has received a number of Directives from prior ACE Plan Decisions. The Company 6 has also made a number of commitments to stake...

AI summary NS Power is aligning its 2026 ACE Plan with the Evergreen Integrated Resource Plan (IRP) and the 2030 Clean Power Plan, focusing on transitioning to renewable energy and phasing out coal generation. The plan outlines sustaining capital investments for the remaining emitting fleet to ensure reliable operations.

sions from the emitting fleet. 27 28 Figure 56 compares the capital investment forecast in the 2026 ACE Plan for NS Power’s thermal, 29 natural gas, and biomass generation units to the Evergreen IRP capital investment forecast. When 30 com...

AI summary The text compares the 2026 ACE Plan's capital investment forecast for NS Power's thermal, natural gas, and biomass generation units with the Evergreen IRP capital investment forecast, highlighting differences between a single year or subset of years in the ACE Plan and a long-term planning exercise.

Hawkesbury Biomass $60,000,000 Pt. Tupper Pt Aconi $40,000,000 Lingan Unit 4 Lingan Unit 3 $20,000,000 Lingan Unit 2 Lingan Unit 1 $- Gas Turbines IRP ACE 10 11 12 11.1.2 Annual Rating/Prioritization of Capital Projects 13 14 In accordance...

AI summary The document outlines capital project rating criteria for NS Power, referencing the 2011 and 2013 ACE Plan Directives. It includes a visual representation of capital expenditures at various locations, such as Hawkesbury Biomass and Lingan Units, with amounts ranging from $20 million to $60 million. The text is part of the 2026 ACE Plan and is marked as confidential.

of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Pursuant to Section 6.1 of the CEJC, NS Power’s generation, transmission and distribution capital 2 projects are rated according to...

AI summary The 2026 ACE Plan outlines NS Power’s project rating methodology for capital expenditures, emphasizing health and safety, environmental compliance, business sustainability, and technical justification. Projects are rated using a matrix based on criticality and condition, resulting in a risk score from 1 to 25.

1 Criticality and Condition values are typically influenced predominantly by the factors discussed 2 previously and assigned accordingly. However, other factors may also influence the rating of a 3 project. 4 5 Multiple influencing factors...

AI summary The document discusses how project ratings are influenced by various factors and the role of professional judgment in evaluating them. It also outlines the forecasted capital expenditures from 2026 to 2030, including sustaining capital and notable investments, while acknowledging that these projections may change due to external factors and regulatory directives.

grity of existing assets. Notable capital projections reflect specific projects. 26 Included in these specific projects are transformative multi-year program investments and asset 27 growth. 28 Date: December 12, 2025 Page 90 of 782 REDACT...

AI summary The 2026 ACE Plan outlines capital expenditures for various energy sectors in Nova Scotia, including thermal generation, hydro, wind, transmission, and distribution, with projections spanning from 2026 to 2030. The plan includes significant investments in infrastructure and general plant upgrades.

3.2 17.2 30.1 30.0 - Distribution: Distribution R.O.W Widening 31.8 32.4 33.1 33.7 34.4 Transmission: Transmission R.O.W Widening 3.3 3.0 3.0 3.0 3.0 ECEI - Energy Storage 44.2 (3.3) - - - ECEI - Synchronous Condenser 84.7 115.3 91.3 46.7...

AI summary The text presents capital expenditure figures across various sectors including distribution, transmission, generation, and energy storage as part of the 2026 Annual Capital Expenditure (ACE) Plan. These figures highlight investments in infrastructure and energy initiatives, with specific allocations for projects such as Energy Conservation and Efficiency Initiative (ECEI) and the Wreck Cove LEM.

1 11.1.4 Impact of Reliability Projects 2 3 The Board’s 2013 ACE Plan Decision provided the following directive: 4 5 …the Board expects NSPI to monitor the impact of the deferral of reliability 6 projects in the original 2013 ACE Plan clos...

AI summary The document outlines the Board's directives related to the impact of reliability projects in the Annual Capital Expenditure (ACE) Plan. It emphasizes NSPI's responsibility to monitor deferrals, report on reliability performance, and align capital investments with performance standards.

of the information set out in Section 8.1.7 29 of the 2017 ACE Plan will be reproduced in the report required by the Performance 30 Standards Decision remains to be seen. 31 26 M05339, NS Power 2013 Annual Capital Expenditure Plan, Board D...

AI summary The text references the 2026 Annual Capital Expenditure (ACE) Plan, highlighting the need for reproducing information from the 2017 ACE Plan in a report related to the Performance Standards Decision. It also cites previous Board decisions and orders related to the Annual Capital Expenditure Plan.

1 It is not clear such items as, for example, plans for replacement of aging 2 transmission and distribution equipment, and storm performance information, 3 beyond the 48-hour restoration metric, will be fully explored in the context of 4...

AI summary The document discusses uncertainties regarding the inclusion of reliability metrics in the ACE Plan, particularly concerning aging infrastructure and storm performance. NS Power has committed to providing risk ratings for reliability-focused distribution projects over $1 million, with updates over five years post-implementation.

criticality and condition inputs. Specifically for distribution feeders, the criticality assessment 28 includes factors such as usage (kWh sales), regulatory consequences, customer count, redundancy, 29 and ease of access. The condition sc...

AI summary The text outlines the methodology for assessing the criticality and condition of distribution feeders, incorporating factors like usage, regulatory consequences, and customer count. It references specific regulatory decisions and documents related to the 2026 Annual Capital Expenditure Plan.

1 Within the 2026 ACE Plan, the Distribution projects included for approval (as well as previously 2 identified projects in progress), and associated risk rating inputs are provided in Figure 58 below. 3 4 Figure 58: 2026 ACE Plan Distribu...

AI summary This section outlines the 2026 Annual Capital Expenditure (ACE) Plan, specifically focusing on distribution projects for approval, including their risk ratings and condition inputs. The table lists several projects with details such as criticality, load balance, outage frequency, and vegetation conditions. Some projects are still in progress, and updates to condition scores will be provided in future ACE Plans.

uts of the condition score for these projects will be provided in subsequent ACE 10 Plans for five years following the in-service date of the project. 11 12 The Board’s Decision pertaining to the 2023 Performance standards provided the fol...

AI summary The Board has directed NS Power to prepare a comprehensive five-year reliability plan to track service improvements and progress against performance goals, to be filed by December 31, 2024. This follows the 2023 Performance Standards Report and relates to the 2026 ACE Plan.

1 2 In accordance with the Board’s directive, NS Power filed its Five-Year Reliability Plan on 3 December 20, 2024, and it was reviewed and considered as part of the 2025 ACE Plan proceeding. 4 The Board’s 2025 ACE Plan Order provided the...

AI summary NS Power submitted its Five-Year Reliability Plan, which was reviewed as part of the 2025 ACE Plan proceeding. The Board directed NS Power to provide annual updates on the plan's progress, evaluate new reliability metrics, and engage with stakeholders for a third-party review, among other actions.

class poles across the Utility’s four operating regions, and to provide a post 24 storm evaluation to determine pole status, survival rate, impact on customer 25 outages, and whether the upgraded class improved the resilience of the 26 woo...

AI summary The document discusses the need for pole upgrades across NS Power's operating regions to enhance resilience against severe weather and climate change. It references the 2026 ACE Plan and Appendix G of the Five-Year Reliability Plan Update, which outlines reliability strategies and directives.

1 are necessary. This approach is driven by and aligned with NS Power’s asset management strategy 2 for T&D assets and includes implementation by the Reliability team. In addition to the dedicated 3 areas of scope and responsibilities for...

AI summary The document discusses NS Power's reliability initiatives, including updates on the Reliability Team's progress and alignment with the company's asset management strategy. The Board directed NS Power to provide updates on the Reliability Director's implementation progress as part of the ACE Plan, with a focus on reducing outage frequency and duration in 2025.

ity Team is focused on executing the projects included in the Five-Year 29 Reliability Plan with the overall goal of reducing the duration and frequency of outages 30 experienced by customers. 31 33 M11458, NS Power 2024 Annual Capital Exp...

AI summary The document references the 2026 Annual Capital Expenditure (ACE) Plan by NS Power, which is part of the Five-Year Reliability Plan aimed at reducing outage duration and frequency. A Board Decision from August 13, 2024, is cited in relation to the 2024 ACE Plan.

l as a discussion paper on Transmission System Resiliency ahead of a Utility Resiliency 27 Workshop taking place at the 2025 CEATI T&D conference in November 2025 (attended by NS 28 Power). The discussion paper provides the initial finding...

AI summary The text references a discussion paper on Transmission System Resiliency, prepared ahead of a 2025 CEATI T&D conference workshop attended by NS Power. It outlines initial findings, proposed deliverables, and key actions for 2026, including the development of unified definitions for resiliency terms. A related document, 'M12012, NS Power 2025 Annual Capital Expenditure Plan, Board Order, August 19, 2025' is also cited.

to look for 30 ways to update its risk-based asset management approach to give consideration to 31 the economic impact of outages. Therefore, the Board directs NS Power to study 32 and report on the potential use of the VoLL metric in the...

AI summary The Board directs NS Power to study and report on the potential use of the VoLL metric in its reliability investment planning and capital approvals process, citing the need to consider the economic impact of outages. References are made to Board Orders related to the 2025 Annual Capital Expenditure Plan and Storm Cost Recovery Rider.

f 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 2023) as a trend which is expected to continue into the future. However, NS Power’s typical 2 performance compares favourably with t...

AI summary The 2026 ACE Plan discusses NS Power's performance in terms of outages, noting that tree contacts and failed equipment are the leading causes of customer outages. Continued investment in vegetation clearing and other capital initiatives is expected to improve system reliability and resiliency.

2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 2 Figure 67: Annual Tree Contact – Customer Interruptions (Major/Extreme Events 3 Removed) Annual Tree Contact Customer Interruptions (Major/Extreme Removed) 350,000 300,000 250,000 200,000 1...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan includes confidential attachments and figures depicting annual tree contact-related customer interruptions and customer hours of interruption, with data from 2016 to 2025. The figures show trends in customer interruptions and hours of interruption over time, with major and extreme events removed.

1 2 Significant amount of customer hours from non-MED days due to adverse weather in certain years, 3 such as 2021 and 2022 are not excluded above and do contribute to the volume of tree contacts 4 experienced. Despite the increased freque...

AI summary The text discusses the impact of severe weather on power outages and NS Power's efforts to improve reliability through vegetation management and equipment upgrades. Despite increased weather challenges, there is a positive trend in reducing customer impact. Investments in transmission and distribution rights-of-way are highlighted as part of the 2026 ACE Plan.

further look into the 2025 reliability data, outages caused by equipment failure can be 5 classified by device type. This is shown in Figure 71 below. 6 7 Figure 71: Customer Hours of Interruption Customer Hours of Interruption Device Type...

AI summary The document discusses outage data from October 2025, classifying customer hours of interruption by device type, with pin insulators and crossarms being the leading causes. It also references the 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential.

1 All distribution capital projects and routines that replace deteriorated equipment are aimed at 2 sustaining or improving system reliability and contribute to the reduction of customer impacts due 3 to device failures referenced in the t...

AI summary The document discusses NS Power's efforts to improve system reliability through capital projects and storm response, addressing the impacts of changing weather patterns and climate risks. It outlines the use of the 2.5 Beta Method for classifying storm events and highlights the current performance metrics and capital programs for 2026.

26 Consistent with prior years, NS Power has the following capital programs for storm response and 27 reactive work for 2026: 28 29 • D008 – Provincial Storm Distribution 30 • T001 – Transmission Line Unplanned Date: December 12, 2025 Page...

AI summary NS Power's 2026 ACE Plan includes capital programs for storm response and reactive work, such as D008 and T001. The plan highlights investments in vegetation management and references routines T010 and D010, as well as work order CI C0080266. The 2025 storm performance data is compared to previous years, showing the frequency and impact of significant weather events on system performance.

2021 2022 2023 2024 2025 (Oct YTD) Significant Event Major Event Extreme Event 2 3 4 Figure 73: SAIFI- Event Class Contribution SAIFI - Event Class Contribution 4.00 System Average Outage Frequency 3.50 3.00 2.50 2.00 1.50 1.00 0.50 0.00 2...

AI summary The document includes a table and graph showing SAIFI (System Average Interruption Frequency Index) event class contributions from 2015 to 2025, highlighting the impact of significant, major, and extreme events on outage frequency. It also references the 2026 Annual Capital Expenditure (ACE) Plan, which is marked as confidential.

2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 74: SAIDI – Event Class Contribution SAIDI - Event Class Contribution 80.00 System Average OUtage Duration (Hrs) 70.00 60.00 50.00 40.00 30.00 20.00 10.00 0.00 2015 2016 2017 2018 2019...

AI summary The text references figures 74 and 75, which provide data on SAIDI (System Average Interruption Duration Index) and details on outage causes for event days in 2025. The figures are part of the 2026 Annual Capital Expenditure Plan (ACE Plan).

1 T010 and D010 Report 2 3 In the 2016 ACE Plan Order, the Board directed as follows: 4 5 The Board approves the 2016 Routine capital expenditures, with the exception of 6 the Distribution ROW widening (D010) which is reduced to $600,000....

AI summary The document outlines progress on the T010 and D010 projects under the 2016 and 2017 ACE Plan Orders, including cost reductions, completion percentages, and forecasted expenditures. NS Power confirms that cost estimates for 2026 are based on historical data.

st for year end 2025 30 • Forecast year end spend is approximately $3,000,000 31 • Substitutions have been made from the original plan, due to revised priorities: 39 M07176, NS Power 2016 Annual Capital Expenditure Plan, Board Order, June...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan outlines projected year-end spending of approximately $3,000,000, with substitutions made from the original plan due to revised priorities. References to previous ACE Plans and Board Orders are provided for context.

1 • L-6511 was substituted by L-6002, L-6503 2 3 The following progress was made on distribution widening under D010: 4 5 • 62 percent of planned 2025 work has been completed as of October 31, 2025 6 • 80 percent completion is forecast for...

AI summary Progress on distribution widening under D010 shows 62% completion as of October 31, 2025, with 80% expected by year-end. Increased vegetation management costs are attributed to higher traffic control, labor, and expanded scope of work, including enhanced fire monitoring and targeting specific tree species to mitigate risks from wind events.

e increase 23 in the time required to complete the additional tree removals combined with the cost increases with 24 fuel, labor, and traffic control (compared to previous years used to create the original budget) has 25 increased the aver...

AI summary The text discusses increased costs and time required for tree removal under the D010 project, leading to a reduction in the number of kilometers that can be completed within the 2025 ACE Plan budget. NS Power is exploring efficiencies and collaborating with contractors to control costs.

1 Plans for Replacement of Aging Energy Delivery Equipment & Storm Performance 2 3 The 2015 ACE Plan Terms of Consensus included two commitments with respect to reliability: 4 5 (4) As part of the reliability directive in future ACE Plans,...

AI summary The 2015 ACE Plan Terms of Consensus required NS Power to provide more detailed information on its plans for replacing aging transmission and distribution equipment, including asset descriptions, strategic goals, and inspection data, as recommended by the SBA's consultant, Mary Neal.

erformance 24 degradation, or other factors, and 25 • Any recent, relevant inspection data” 26 27 (5) As part of the reliability directive in future ACE Plans, NS Power will 28 provide an update on its storm performance and related capital...

AI summary The document references the 2026 ACE Plan and discusses NS Power's commitment to improving storm performance through capital investment strategies. It also mentions the Terms of Consensus approved by the Board in 2015 and NS Power's ongoing asset management practices to monitor and replace aging transmission and distribution equipment.

1 level aimed at providing safe and reliable service, while ensuring affordability. To sustain or 2 improve reliability performance, NS Power follows its asset management principles to prioritize 3 investments in Energy Delivery equipment...

AI summary NS Power prioritizes capital investments in Energy Delivery equipment based on asset management principles, risk ratings, and asset condition to ensure safe, reliable, and affordable service. Replacement decisions are guided by asset age, performance degradation, and system reliability.

ce is increased, the availability 23 of replacement parts or critical spares is limited, or performance is negatively impacted. This 24 information can be used to inform project prioritization. However, age profiles are used in concert 25...

AI summary The document discusses NS Power's approach to asset replacement, emphasizing the use of age profiles alongside asset condition and performance in investment decisions. It outlines the creation of a framework in 2014 to prioritize Energy Delivery assets for replacement based on risk ratings and criticality.

455 45 10 55 8 Substation Transformer 445 50 9 60 7 10 11 Age demographics information is presently not available for all transmission and distribution asset 12 classes. Substation transformers, substation breakers, transmission conductor,...

AI summary The text discusses the lack of age demographics data for certain transmission and distribution asset classes, noting that data is available for substation transformers, substation breakers, transmission conductor, downline reclosers, and padmount transformers. It also references the 2026 ACE Plan, which is marked as confidential.

REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 asset information improves for individual asset classes, their age profiles provide a more complete 2 picture of the current state across...

AI summary The document discusses the 2026 Annual Capital Expenditure (ACE) Plan, focusing on the replacement and upgrading of aging energy delivery infrastructure, particularly substation transformers. It highlights that asset age is not the sole factor in determining replacement needs, as reliability, condition, and technological advancements also play a role.

30 20 10 0 Age Group 2 3 4 • Expected useful life of 50-60 years depending on the transformer type, utilization, and 5 environmental conditions. 6 7 • Age Demographics – 43.8 percent of Transformers are beyond 50 years of service and 28.3...

AI summary The document discusses the aging of transformers in the electrical grid, noting that 43.8% are over 50 years old and 28.3% over 60 years old. It estimates annual replacements at 7-9 units and highlights that proposed 2026 investments will increase the proportion of aging transformers. Proactive replacement strategies and programs like the transformer spares and mobile substation programs are planned.

40 30 20 10 0 Age Group 2 3 4 • Expected useful life of 45-55 years depending on the breaker type, operations count, and 5 environmental conditions. 6 7 • Age Demographics – 39.1 percent of breakers are beyond 45 years of service and 15.0...

AI summary The text discusses the expected useful life of substation breakers, ranging from 45 to 55 years, and the current age demographics of these assets. It notes that 39.1% of breakers are beyond 45 years of service and 15.0% are beyond 55 years. The proposed capital investments in 2026 will slightly alter the age profile, with a decrease in the percentage of breakers beyond 45 years and an increase in those beyond 55 years.

breaker spares program is planned. Figure 80 illustrates the overall change in asset age 19 profile for Substation Breakers between 2025 and 2026. Date: December 12, 2025 Page 125 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED)...

AI summary The document discusses the 2026 ACE Plan, including figures that illustrate the age profile of substation breakers and transmission conductors between 2025 and 2026. It mentions a breaker spares program and provides data on asset aging for infrastructure components.

300 200 100 0 Age Group 2 3 4 • Expected useful life of 55-65 years depending on the conductor design and environmental 5 conditions. 6 7 • Age Demographics – 36.6 percent of conductor is beyond 55 years of service and 16.3 8 percent beyon...

AI summary The document discusses the aging of transmission conductor assets, noting that 36.6% of conductor is beyond 55 years of service and 16.3% beyond 65 years. The expected useful life is 55-65 years, with a projected increase in the number of assets beyond these ages due to planned capital investments in 2026.

Date: December 12, 2025 Page 127 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 82: Transmission Conductor Age Profile Transmission Conductor Age Profile 1000 Kilometres o...

AI summary The document presents figures related to the 2026 ACE Plan, including the transmission conductor age profile and the downline reclosers age profile, indicating the current state of infrastructure as of December 2025.

2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 83: Downline Reclosers Age Profile (Current State) Downline Recloser Age Profile (Current State) 180 160 Number of Reclosers in Age Group 140 120 100 80 60 40 20 0

AI summary The document presents a figure showing the age distribution of downline reclosers in their current state, with the number of reclosers in each age group plotted on a graph.

80 60 40 20 0 Age Group 2 3 4 • Expected useful life of 30-40 years depending on the downline recloser design, loading, 5 and environmental conditions. 6 7 • Age Demographics – 23.9 percent of Downline Reclosers are beyond 30 years of serv...

AI summary The document discusses the expected useful life of downline reclosers, their current age distribution, and the impact of planned capital investments on their age profile. It estimates annual replacement needs and highlights the continuation of a spares program to mitigate risks.

Figure 84 below illustrates the overall change in asset age profile for Downline Reclosers 20 between 2025 and 2026. Date: December 12, 2025 Page 129 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (A...

AI summary The text presents figures illustrating the change in the age profile of Downline Reclosers between 2025 and 2026, as part of the 2026 Annual Capital Expenditure (ACE) Plan. It also mentions a figure showing the current state of Padmount Transformer age profiles.

8 Date: December 12, 2025 Page 130 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 85: Padmount Transformers Age Profile (Current State) Padmount Transformer Age Profile (C...

AI summary The document presents a figure showing the age distribution of padmount transformers in their current state, with the number of transformers in each age group displayed in a bar chart. This information is part of the 2026 Annual Capital Expenditure (ACE) Plan and is labeled as confidential.

400 300 200 100 0 Age Group 2 3 4 • Expected useful life of 35-45 years depending on the padmount design, loading, and 5 environmental conditions. 6 7 • Age Demographics – 11.1 percent of padmounts are beyond 35 years of service and 2.4 8...

AI summary The text discusses the expected useful life of padmount transformers, with 11.1% beyond 35 years and 2.4% beyond 45 years. It also mentions a projected change in asset age demographics due to the 2026 ACE Plan, resulting in a slight decrease in assets over 35 years and an increase in those over 45 years.

N REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 Figure 86: Padmount Transformer Age Profile Padmount Transformer Age Profile 900 Number of Padmounts in Age Group 800 700 2025 Age Profile 600 500 2026 Age Profile 400 300 200 100 0

AI summary The document presents a padmount transformer age profile for 2025 and 2026, showing the number of transformers in different age groups. This data is likely used for planning capital expenditures and infrastructure upgrades.

400 300 200 100 0 Age Group 2 3 4 11.1.5 Strategic Asset Management Plan (SAMP) 5 6 The Board’s letter dated July 8, 2025 pertaining to its inquiry into NS Power’s Property and Assets 7 provided the following directive: 8 9 The Board direc...

AI summary The Nova Scotia Energy Board (NSEB) has directed NS Power to annually confirm and file revisions to its Strategic Asset Management Plan (SAMP) in the Annual Capital Expenditure (ACE) Plan filings. A minor revision to the SAMP is expected by December 31, 2026, and a formal review is required by December 31, 2029.

1 11.1.6 CIS Replacement Project – Status Update 2 3 The Board’s letter dated October 1, 2025 pertaining to a customer DRO appeal provided the 4 following directive: 5 6 NS Power is directed to include specific updates about its Customer I...

AI summary The NSEB has directed NS Power to include updates on the CIS Replacement Project in its Annual Capital Expenditure filings until the project is completed. The current CIS, installed in 1997, is no longer supported and poses significant technological risks despite recent upgrades.

delivering customer care, billing and communications 27 to customers. CIS needs to be replaced in order to address the risks associated with 28 the existing software and to continue to deliver bills and serve customers reliably. 29 30 In a...

AI summary NS Power plans to replace the Customer Information System (CIS) to address risks with the current software and support new tariff designs like Time of Use and Critical Peak Pricing. A ransomware attack discovered in April 2025 may influence the project's direction and timeline, which has been temporarily paused. The CIS Replacement project application is planned for 2026, with the new system expected to launch in 2029.

e launch of the new CIS system anticipated in 2029. 14 Date: December 12, 2025 Page 134 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 11.2 2026 Capital Spending by Justification...

AI summary The 2026 ACE Plan outlines capital spending by justification criteria, including health and safety, environment, land and right-of-way, and various energy generation and transmission projects, with specific allocations and carryover amounts.

Transmission Plant 233.9 11.1 22.0 1.3 117.3 82.1 Distribution System 185.4 20.2 136.6 11.5 2.8 14.3 Metering Equipment 4.2 - 3.9 - - 0.3 Work Support Facilities 22.5 1.2 9.1 1.6 1.2 9.4 Information Technology Application and 45.0 - 4.3 7....

AI summary The 2026 ACE Plan contains confidential information and includes details on capital expenditures across various categories such as transmission, distribution, metering, and information technology. The document outlines financial figures and justifications for these expenditures.

TED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 11.3 2026 Capital Spending by Justification Sub-Criteria 2 3 Figure 88 below provides 2026 capital spending by justification sub-criteria. 4 5...

AI summary The 2026 ACE Plan outlines capital spending by justification sub-criteria, including distribution system requirements, outage performance, joint use agreements, and work support facilities. The table provides details on budget, approval, routine spend, and carryover for each category.

4.9 0.9 - - Telecontrol & 6.4 0.9 1.5 0.5 - 3.5 Telecommunications Other Work Support Facilities 10.2 0.3 2.7 0.2 1.2 5.9 Total $22.5 $1.2 $9.1 $1.6 $1.2 $9.4 Note: Figures presented may include $0.1M in rounding differences on some line i...

AI summary The 2026 ACE Plan uses the Board's approved AFUDC rate of 6.65%, effective April 1, 2025, as directed in the Board’s WACC and AFUDC Order dated March 31, 2025. The document also outlines O/H rates for Generation, Customer Operations, and Shared Services.

UDC Application, Board Order, March 31, 2025. Date: December 12, 2025 Page 137 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 1 11.5 2026 Depreciation Rates 2 3 Figure 89: 2026 Dep...

AI summary The document outlines the 2026 depreciation rates for various power generation facilities in Nova Scotia, including Lingan, Point Aconi, Point Tupper, and Trenton. These rates are presented in Figure 89 and are part of the 2026 Annual Capital Expenditure (ACE) Plan.

25 Page 138 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan CONFIDENTIAL (Attachments Only) 2026 Hydro Production Plant Avon 3.02% Bear River 1.80% Black River 2.04% Dickie Brook 3.16% Fall River 1.82% Harmony 4.5...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan outlines the projected contribution of various hydro production plants in Nova Scotia, including specific percentages for each facility and the overall total hydro production contribution.

2026 ACE Plan CONFIDENTIAL (Attachments Only) 2026 General Plant Land Rights - General Plant 1.93% Structures & improvements 2.85% Office Furniture & Equipment 9.26% Office Furniture & Equip - Comp Hardware 20.00% Office Furniture & Equip...

AI summary The 2026 ACE Plan outlines capital expenditures for various projects, including General Plant, Smart Grid, and Battery Energy Storage System (BESS) initiatives. The plan details percentages allocated to different categories such as office furniture, transportation equipment, and solar generation.

6.67% Battery Energy Storage System (BESS) Project Battery Storage Systems 5.00% 1 Date: December 12, 2025 Page 141 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0080206 Page 1 of 5 CI Number: C0080206 Title: P...

AI summary The document outlines the refurbishment of the Point Aconi Boiler in 2026, including the replacement of critical components to ensure environmental compliance, safe operation, and efficiency. The project is part of the 2026 ACE Plan and is subject to the Board's directive on the Decarbonization Deferral Account (M11220).

fications, and the Nova Scotia Labour and Advanced Education Regulations. The Board provided the following Directive in its Decision pertaining to the Decarbonization Deferral Account (DDA) (M11220): NS Power must provide specific notice t...

AI summary The Nova Scotia Energy Board (NSEB) directed NS Power to provide notice to all participants in the Decarbonization Deferral Account (DDA) proceeding upon filing any future capital work order applications involving assets forecasted to be included in the DDA. NS Power complied with this directive by notifying participants on December 3, 2025. The summary also includes related capital investment (CI) projects for steam production plant assets over several years, with depreciation class and estimated asset life provided.

oiler Refractory Replacement 2027 - $TBD • 2028 – TBD POA Boiler Refractory Replacement 2028 - $TBD Depreciation Class: Steam Production Plant – Point Aconi Estimated Life of the Asset: 8 Years Retirement Information: • Categorization of R...

AI summary The document outlines the planned refractory replacement projects for boilers at Point Aconi, with estimated costs to be determined, and provides depreciation class and retirement information for the steam production plant. The justification for the 2026 ACE Plan is based on thermal criteria, specifically equipment replacement and refurbishment.

t in operational inefficiencies. This refurbishment is supported by detailed inspections, which have identified this work as essential to sustaining reliable boiler performance. Contingency Statement Contingency for this project has been d...

AI summary The text discusses the necessity of a boiler refurbishment project due to operational inefficiencies, supported by detailed inspections. A 10% contingency has been allocated for unforeseen risks such as material price increases and unexpected damage discovered during the refurbishment process.

2026 ACE Plan C0080206 Page 3 of 5 Capital Project Detailed Estimate Location: Steam CI# : C0080206 Title: POA Boiler Refurbishment 2026 Execution Year: 2026 Cost Support Completed Similar Description Unit Quantity Unit Estimate Total Esti...

AI summary The document provides a detailed estimate for the 2026 ACE Plan, specifically for the POA Boiler Refurbishment project. It lists various labor categories, their quantities, unit estimates, and total estimates, along with references to similar completed projects.

e of salaries across a variety of jobs within similar classifications including fringe, and are used solely for budgeting purposes. Note 2: Small differences in totals are attributable to rounding. Date: December 12, 2025 Page 144 of 782 R...

AI summary The document provides a checklist and maturity matrix for estimating project costs related to the POA Boiler Refurbishment 2026 project under the 2026 ACE Plan. It outlines the classification of estimates and the maturity level of project definition deliverables.

5 33 38 36 33 this Project % Defined/Complete 100% 100% 88% 88% 84% towards Class Estimate Comments: This project is being filed as a Class 3 estimate. The defined deliverables for this project indicate that 88% of Class 3 deliverables are...

AI summary The project is filed as a Class 3 estimate with 88% of deliverables completed. A 10% contingency is included to account for risks such as material cost increases and unforeseen scope changes during refurbishment. The project relates to boiler refractory replacement at the Power Operations Area (POA) in 2026.

82 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0080205 Page 2 of 6 The scope of this project includes the staging and preparation of both cyclones for internal inspection thorough visual and thermographic (if possib...

AI summary The text discusses the scope of a project involving refractory material replacement and inspection for cyclones, as well as NS Power's compliance with a Board directive regarding the Decarbonization Deferral Account (DDA) by notifying participants on December 3, 2025.

shment; additional scope may be identified during demolition and inspection phases, when previously inaccessible areas of the boiler are exposed and assessed for unforeseen damage or deterioration. Date: December 12, 2025 Page 149 of 782 R...

AI summary The document outlines a capital project for the replacement of refractory materials in a boiler at the Power Operations Area (POA) in 2026, including labor costs and references to similar projects. The project involves engineering, maintenance, and utility work, with detailed cost estimates provided.

100% 100% 80% 80% 73% towards Class Estimate Comments: This project is being filed as a Class 3 estimate. The defined deliverables for this project indicate that 80% of Class 3 deliverables are completed. A contingency value of 10% was sel...

AI summary The TUC Shoreline Sheetpile Refurbishment project involves installing an 80-meter sloped rock revetment to address deteriorated steel sheet pile structures at the Tufts Cove Generating Station. The project is part of the 2026 ACE Plan with a forecast cost of $5,691,466, and a contingency of 10% has been included to account for risks such as material cost volatility and potential scope changes.

condition of the existing steel sheet pile structures that retain the plant shoreline. An extension will also be required for the unit 3 seawater cooling intake to accommodate the shoreline extension. Summary of Related CIs +/- 2 years: Pu...

AI summary This project is necessary due to the deteriorated condition of the existing sheet pile structures, identified by a third-party engineering consultant. Corrosion in both splash and low water zones has compromised structural integrity, requiring immediate intervention to prevent serious risks to stability and safety.

of the cells below the mid- tide zone where capacity is compromised. Without intervention, the continued deterioration poses serious risks to structural stability and safety. Why do this project now? A condition assessment of the existing...

AI summary This project aims to remediate a deteriorating steel sheet pile structure to prevent structural failure, environmental incidents, and damage to adjacent infrastructure. A condition assessment in 2022 confirmed the need for intervention, and detailed design was finalized in mid-2025. Permitting discussions have begun to streamline approvals.

option but had the potential to only last 15 to 20 years, requiring either major maintenance or full rehabilitation at that time. Contingency Statement Contingency for this project has been determined using a combination of internal subjec...

AI summary The document discusses a project with a 15-year lifespan, requiring major maintenance or rehabilitation. Contingency planning includes 15% for execution risks, environmental precautions, and regulatory feedback from authorities like the Department of Fisheries and Transport Canada.

Project 4 24 20 18 17 % Defined/Complete 100% 100% 80% 72% 68% Percentage towards Class Estimate Comments: This project is being filed as a Class 3 estimate. The defined deliverables for this project indicate that 80% of Class 3 deliverabl...

AI summary This document outlines a Class 3 estimate for a project, indicating that 80% of deliverables are completed. A 15% contingency is included to cover execution risks, market changes, and feedback from governing authorities such as the Department of Fisheries and Transport Canada.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0021608 Attachment 1 Page 11 of 34 C. Lebans Page 11 conservative assumptions have been made in the conceptual design. It is recommended to complete a geotechnical investigation pr...

AI summary The 2026 ACE Plan C0021608 Attachment 1 discusses conservative assumptions in the conceptual design of a project involving steel sheet piles (SSP) and combi-wall structures. It recommends a geotechnical investigation during the detailed design phase to reduce uncertainty and potentially lower costs by adjusting design parameters based on findings.

2026 ACE Plan C0021608 Attachment 1 Page 12 of 34 C. Lebans Page 12 Figure 11 - Option 1 TUC3 Intake Extension In summary, this option would provide a brand-new structure that will have a service life of 50 years, with minimal maintenance...

AI summary The 2026 ACE Plan discusses two options for infrastructure improvements: Option 1 involves a new structure with a 50-year service life but may require additional regulatory steps due to seabed encroachment. Option 2 proposes a concrete retaining wall and partial cell encapsulation to minimize operational disruption.

rial and to select durable rock types to meet these requirements. It is expected that the majority of required maintenance may involve “topping up” or replacing displaced rocks following storm events. The TUC3 cold-water intake is extended...

AI summary The document discusses three options for extending the TUC3 cold-water intake, focusing on design differences and associated costs. Option 3, a rock revetment, is the least expensive, while Option 1, a Combi-Wall, is the most costly. The costs include design and construction contingencies.

Option 1 – Combi-Wall $6,260,000 Option 2 – Retaining Wall $1,995,000 Option 3 – Rock Revetment $1,730,000 Page 17 Date: December 12, 2025 Page 174 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0021608 Attachme...

AI summary The document presents three options for a project, each with associated costs, and outlines a scoring methodology based on four weighted criteria to evaluate the options. The criteria include meeting design requirements, impact on operations, environmental considerations, and probable costs.

option partially meets the criterion requirements. ➢ A score of 1 indicates that the option vaguely meets the criterion requirements. The final scoring tables for each option are detailed below: Table 3 - Option 1 Weighted Scoring Option 1...

AI summary The document evaluates an option (COMBI-WALL) against various criteria, assigning scores and weighted scores. The total weighted score is 195, with a possible maximum of 300, resulting in a total score of 65%. The evaluation includes design, operational impacts, regulatory considerations, and probable costs.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0021608 Attachment 1 Page 19 of 34 C. Lebans Page 19 Table 4 - Option 2 Weighted Scoring Option 2 – RETAINING WALL Criterion Score Weight (%) Weighted Score Meet Design Criteria 1...

AI summary The 2026 ACE Plan evaluates three options for a retaining wall and rock revetment, scoring them based on design criteria, operational impacts, regulatory considerations, and probable costs. Option 2 scored 67%, and Option 3 scored 78%, with Option 1 performing poorly due to high capital costs and large seabed area requirements.

core (%) 78 Option 1 scored strongly in “Meets Design Criteria”, however scored poorly in the remaining criteria, primarily due to the large amount of seabed area required and high capital costs. Option 2 scored strongly in all but “Meets...

AI summary Three options were evaluated for a coastal infrastructure project. Option 1 scored well on design criteria but had high capital costs. Option 2 scored well overall but relied on existing infrastructure that may require extensive maintenance. Option 3, a rock revetment, scored highest with low costs and meeting design criteria, and is recommended by CBCL.

CTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0021608 Attachment 1 Page 20 of 34 C. Lebans Page 20 The next step is to gather information to develop a more detailed understanding of site conditions and to validate design assumptio...

AI summary The document outlines the next steps in the 2026 ACE Plan for the Tufts Cove SSP wall, including geotechnical programs, surveys, regulatory roadmaps, and coastal studies to assess sea level rise impacts. CBCL Limited submits their Options Analysis report and invites further inquiries.

r reliance on its content by third parties is the responsibility of the third party. CBCL Limited accepts no responsibility for any damages suffered as a result of third-party use of this document. Page 20 Date: December 12, 2025 Page 177...

AI summary The document provides appendices containing historical and concept drawings related to the 2026 Annual Capital Expenditure Plan (ACE Plan) under contract C0021608. These documents are redacted and marked as confidential.

2026 ACE Plan C0021608 Attachment 1 Page 24 of 34 NORTH NOT FOR CONSTRUCTION A ISSUED FOR REVIEW MAR 9/23 JEF No. Description Date By NSPI

AI summary The text provides a page reference from the 2026 Annual Capital Expenditure (ACE) Plan, specifically Attachment 1, Page 24 of 34, with the note 'NOT FOR CONSTRUCTION' and a reference to 'NSPI' (Nova Scotia Power Incorporated).

2026 ACE Plan C0021608 Attachment 1 Page 25 of 34 NORTH NOT FOR CONSTRUCTION A ISSUED FOR REVIEW MAR 9/23 JEF No. Description Date By NSPI

AI summary The text references the 2026 Annual Capital Expenditure (ACE) Plan and includes a contract number (C0021608) with an attachment page reference. It contains a note indicating that the document is not for construction and was issued for review on March 9, 2023, by JEF. The entity 'NSPI' is mentioned, likely referring to Nova Scotia Power Incorporated.

CBCL-610x914 TITLE SHEET (ARCH D) Date: December 12, 2025 Page 182 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0021608 Attachment 1 Page 26 of 34 NOT FOR CONSTRUCTION

AI summary The document is a technical attachment from the 2026 Annual Capital Expenditure (ACE) Plan, referencing contract number C0021608. It includes a title sheet and a page from an attachment, with a note that the content is redacted and not for construction use.

Drawing No DRAWING NAME: Y:\HALIFAX\DATA\PROJECTS\2022\220322.00 NSPI TUFTS COVE SSP WALL\44 CAD\03 STRUCT\220322.00-MSK04.DWG LAYOUT NAME: OPTION 2 - NEW RETAINING WALL PLOT DATE: Thursday, March 9, 2023 11:12:16 AM CAD OPERATOR: LULI MSK...

AI summary The text appears to be a technical drawing and related documentation for a construction project, specifically a retaining wall at Tufts Cove, associated with the 2026 Annual Capital Expenditure Plan (ACE Plan) and contract number C0021608. The document is labeled as confidential and partially redacted.

2026 ACE Plan C0021608 Attachment 1 Page 28 of 34 NOT FOR CONSTRUCTION A ISSUED FOR REVIEW MAR 9/23 JEF No. Description Date By NSPI

AI summary This document is an attachment to the 2026 Annual Capital Expenditure (ACE) Plan, specifically contract C0021608, and is marked 'NOT FOR CONSTRUCTION' and 'ISSUED FOR REVIEW.' It includes a page number and date, indicating it is part of a larger document under review.

Drawing No DRAWING NAME: Y:\HALIFAX\DATA\PROJECTS\2022\220322.00 NSPI TUFTS COVE SSP WALL\44 CAD\03 STRUCT\220322.00-MSK05.DWG LAYOUT NAME: OPTION 2 - ELEVATION AND SECTIONS PLOT DATE: Thursday, March 9, 2023 11:12:23 AM CAD OPERATOR: LULI...

AI summary The text includes a drawing name and layout details for a project related to Nova Scotia Power Incorporated (NSPI) at Tufts Cove, as well as a reference to the 2026 Annual Capital Expenditure (ACE) Plan with attachment details. The content is partially redacted and includes confidential information.

2026 ACE Plan C0021608 Attachment 1 Page 29 of 34 NORTH NOT FOR CONSTRUCTION A ISSUED FOR REVIEW MAR 9/23 JEF No. Description Date By NSPI

AI summary The document references the 2026 Annual Capital Expenditure (ACE) Plan, specifically Attachment 1, Page 29 of 34, which includes a note indicating that the document is not for construction and was issued for review on March 9, 2023, by JEF. The attachment is associated with Nova Scotia Power Incorporated (NSPI).

Drawing No DRAWING NAME: Y:\HALIFAX\DATA\PROJECTS\2022\220322.00 NSPI TUFTS COVE SSP WALL\44 CAD\03 STRUCT\220322.00-MSK06.DWG LAYOUT NAME: OPTION 3 - NEW ROCK REVETMENT PLOT DATE: Thursday, March 9, 2023 11:12:25 AM CAD OPERATOR: LULI MSK...

AI summary The text includes a drawing name, layout name, and plot date related to a project involving a new rock revetment at Tufts Cove, as well as a reference to the 2026 Annual Capital Expenditure (ACE) Plan and a contract number (C0021608). The document appears to be a technical drawing or planning document.

2026 ACE Plan C0021608 Attachment 1 Page 30 of 34 NOT FOR CONSTRUCTION A ISSUED FOR REVIEW MAR 9/23 JEF No. Description Date By NSPI

AI summary This document is a page from the 2026 Annual Capital Expenditure (ACE) Plan, specifically Attachment 1, page 30 of 34. It is marked 'NOT FOR CONSTRUCTION' and 'ISSUED FOR REVIEW' on March 9, 2023, by JEF. The document is associated with contract number C0021608 and is related to Nova Scotia Power Incorporated (NSPI).

Drawing No DRAWING NAME: Y:\HALIFAX\DATA\PROJECTS\2022\220322.00 NSPI TUFTS COVE SSP WALL\44 CAD\03 STRUCT\220322.00-MSK07.DWG LAYOUT NAME: OPTION 3 - ELEVATION AND SECTIONS PLOT DATE: Thursday, March 9, 2023 11:12:28 AM CAD OPERATOR: LULI...

AI summary The document contains a redacted section of the 2026 Annual Capital Expenditure (ACE) Plan, specifically Attachment 1, which includes an Opinion of Probable Costs (OPC) related to Contract Number C0021608. The content is confidential and partially redacted.

DENTIAL INFORMATION REMOVED) 2026 ACE Plan C0021608 Attachment 1 Page 32 of 34 OPINION OF PROBABLE CONSTRUCTION COST DATE: 03 09 2023 TUFTS COVE SSP WALL REPAIR CBCL FILE No.: 220322.00 Nova Scotia Power PREPARED BY: CE REVIEWED BY: JF / G...

AI summary The document presents an opinion of probable construction cost for the Tufts Cove SSP Wall Repair project, estimating mobilization, insurance, bonds, permits, and pre-construction management costs at $500,000. The project is part of the 2026 ACE Plan and is associated with contract number C0021608.

500,000 a. Mobilization, Insurance, Bonds, Permits, Pre-Construction Management LS 1 $ 500,000 $ 500,000 - 2.0 DEMOLITION & TEMPORARY SUPPORTS LS 1 $ 170,000 a. Remove Top of Cells & Temporarily Support Piping LS 1 $ 110,000 $ 110,000 b. T...

AI summary The text outlines costs associated with mobilization, insurance, bonds, permits, and pre-construction management, totaling $500,000. It also includes costs for demolition and temporary supports, such as removing the top of cells and temporarily supporting piping, with a total of $170,000 allocated for these activities.

60,000 $ 60,000 c. Temporary Rerouting of Bridge Piping LS Not Included 3.0 COMBI-WALL LS 1 $ 2,890,000 a. Supply of Pipe and Sheet Piles T 190 $ 3,100 $ 589,000 b. Supply of Tie-Rods & Walers T 12 $ 3,000 $ 36,000 c. Install of Combi-Wall...

AI summary The text outlines various line items and costs associated with infrastructure projects, including temporary rerouting of bridge piping, COMBI-WALL installation, and design development contingency allowances. These details are presented in a tabular format with cost breakdowns for each component.

5.0 DESIGN DEVELOPMENT CONTINGENCY ALLOWANCE - Note 1 LS 40% $ 1,500,000 SUB-TOTAL - DIRECT & INDIRECT CONSTRUCTION COSTS $ 5,060,000 6.0 ENGINEERING, INVESTIGATION AND CONSTRUCTION ALLOWANCES a. Engineering, Project Management and Constru...

AI summary The document outlines various cost allowances and contingencies for a project, including a design development contingency allowance, engineering and construction oversight costs, environmental surveys, geotechnical investigations, and a construction contingency. Total direct and indirect construction costs with contingency are estimated at $6,260,000.

TOTAL - DIRECT & INDIRECT CONSTRUCTION COSTS with CONSTRUCTION CONTINGENCY $ 6,260,000 THIS OPINION OF PROBABLE COSTS IS PRESENTED ON THE BASIS OF EXPERIENCE, QUALIFICATIONS, AND BEST JUDGEMENT. IT HAS BEEN PREPARED IN ACCORDANCE WITH ACCE...

AI summary The document outlines total construction costs, including direct and indirect expenses with a construction contingency of $6,260,000. It explains the basis for the Opinion of Probable Costs and defines various budget classes and contingency allowances, such as Design Development Contingency, Construction Contingency, Escalation/Inflation allowance, and Location Factor.

arket conditions. This estimate should be sufficient for making correct investment decisions and obtaining preliminary project approval. Design development is typically in the order of 25% complete. A Class "B" Budget is based on prelimina...

AI summary The text describes three types of project budgets (Class 'B' and 'A') based on design development stages and their use in investment decisions and project approvals. It outlines the level of detail and completeness required for each class of budget.

RMATION REMOVED) 2026 ACE Plan C0021608 Attachment 1 Page 33 of 34 OPINION OF PROBABLE CONSTRUCTION COST DATE: 03 09 2023 TUFTS COVE SSP WALL REPAIR CBCL FILE No.: 220322.00 Nova Scotia Power PREPARED BY: CE REVIEWED BY: JF / GP EST. DESCR...

AI summary The document provides an opinion of probable construction costs for the Tufts Cove SSP wall repair project under the 2026 ACE Plan. The estimated mobilization, insurance, bonds, permits, and pre-construction management costs are listed at $160,000.

a. Mobilization, Insurance, Bonds, Permits, Pre-Construction Management LS 1 $ 160,000 $ 160,000 - 2.0 DEMOLITION & TEMPORARY SUPPORTS LS 1 $ 170,000 a. Remove Top of Cells & Temporarily Support Piping LS 1 $ 110,000 $ 110,000 b. Temporari...

AI summary The document outlines various costs associated with mobilization, demolition, temporary supports, and retaining wall construction, including specific line items and their respective amounts.

000 c. Retaining Wall LS 1 $ 400,000 $ 400,000 4.0 DESIGN DEVELOPMENT CONTINGENCY ALLOWANCE - Note 1 40% $ 440,000 SUB-TOTAL - DIRECT & INDIRECT CONSTRUCTION COSTS $ 1,540,000 5.0 ENGINEERING, INVESTIGATION AND CONSTRUCTION ALLOWANCES a. E...

AI summary The text outlines construction costs and allowances, including a retaining wall, design development contingency, and various engineering and surveying costs. It provides a breakdown of direct and indirect construction costs and includes percentages and amounts for different categories.

000 d. Geotechnical Investigations Ea. 1 $ 50,000 $ 50,000 6.0 Construction Contingency - Note 2 10% $ 200,000 7.0 Escalation ( Based on 2023 Dollars) - Note 3 0% Not Included 8.0 Location Factor - Note 4 0% Included in Units TOTAL - DIREC...

AI summary The document outlines the estimated costs for geotechnical investigations and includes a construction contingency of 10% amounting to $200,000. The total direct and indirect construction costs with the contingency are estimated at $1,995,000. The opinion of probable costs is based on experience and best judgment, and potential variations due to market trends and unforeseen adjustments are noted.

rket conditions. This estimate should be sufficient for making correct investment decisions and obtaining preliminary project approval. Design development is typically in the order of 25% complete. A Class "B" Budget is based on preliminar...

AI summary The text discusses different classes of project budgets (Class 'B' and Class 'A') in the context of investment decisions and project approval stages. It outlines the level of design development and completeness of specifications for each class, as well as the purpose and use of each type of budget.

NTIAL INFORMATION REMOVED) 2026 ACE Plan C0021608 Attachment 1 Page 34 of 34 OPINION OF PROBABLE CONSTRUCTION COST DATE: 03 09 2023 TUFTS COVE SSP WALL REPAIR CBCL FILE No.: 220322.00 Nova Scotia Power PREPARED BY: CE REVIEWED BY: JF / GP...

AI summary The document provides an opinion of probable construction cost for the Tufts Cove SSP Wall Repair project under the 2026 ACE Plan, with an estimated mobilization, insurance, bonds, and pre-construction management cost of $130,000.

130,000 a. Mobilization, Insurance, Bonds, Permits, Pre-Construction Management LS 1 $ 130,000.00 $ 130,000 2.0 DEMOLITION & TEMPORARY SUPPORTS LS 1 $ 170,000 a. Remove Top of Cells & Temporarily Support Piping LS 1 $ 110,000 $ 110,000 b....

AI summary The document outlines various costs associated with a project, including mobilization, demolition, rock revetment, and contingency allowances. It provides detailed line items with quantities and associated costs, such as $130,000 for mobilization and $610,000 for rock revetment.

TOTAL - DIRECT & INDIRECT CONSTRUCTION COSTS with CONSTRUCTION CONTINGENCY $ 1,730,000 THIS OPINION OF PROBABLE COSTS IS PRESENTED ON THE BASIS OF EXPERIENCE, QUALIFICATIONS, AND BEST JUDGEMENT. IT HAS BEEN PREPARED IN ACCORDANCE WITH ACCE...

AI summary This document presents an opinion of probable costs for a project, including direct and indirect construction costs with a construction contingency. It outlines the basis for the estimate and defines different budget classes, such as Class 'D' and Class 'C', which are used to screen alternative solutions and make investment decisions.

arket conditions. This estimate should be sufficient for making correct investment decisions and obtaining preliminary project approval. Design development is typically in the order of 25% complete. A Class "B" Budget is based on prelimina...

AI summary The text discusses different classes of project budgets (Class B and Class A) and their associated levels of design development. It also references a confidential attachment from the 2026 ACE Plan and a specific project titled 'TUC1 IP LP Last Stage Blade Replacement'.

REMOVED) REDACTED 2026 ACE Plan C0068898 Page 1 of 5 CI Number: C0068898 Title: TUC1 IP LP Last Stage Blade Replacement Start Date: 2025/05 In-Service Date: 2026/06 Final Cost Date: 2026/12 Function: Steam Forecast Amount: $5,215,861 DESCR...

AI summary This project involves the replacement of L-0 blades on the Tufts Cove Unit 1 turbines to ensure safe and reliable operation. The blades are subject to erosion and fatigue, and the project is justified under the Thermal Equipment Refurbishment/Replacement sub-criteria. The estimated cost is $5,215,861, with a projected in-service date of 2026/06.

tirement and disposal of Capital Assets • Percentage of Asset Pool: 5.33% JUSTIFICATION: Justification Criteria: Thermal Sub Criteria: Equipment Refurbishment/Replacement Why do this project? During the planned inspection of the Tufts Cove...

AI summary The project involves replacing cracked L-0 blades in the Tufts Cove Unit 1 turbine to prevent catastrophic damage and ensure operational readiness. Replacement blades were ordered in May 2025 and are scheduled for delivery in November 2025, with replacement planned for 2026.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026 ACE Plan C0068898 Page 2 of 5 Why do this project this way? Replacement of the Tufts Cove Unit 1 L-0 blades is the best option for continued reliability of Tufts Cove Unit 1 as the...

AI summary The document discusses the replacement of Tufts Cove Unit 1 L-0 blades due to cracks, emphasizing the need for full replacement over partial refurbishment for long-term reliability. A 10% contingency is applied based on internal expertise and previous projects.

Not Applicable (NA) NR NR Instrumentation/Control System Discipline Drawings Not Applicable (NA) NR NR Mechanical Discipline Drawings Not Applicable (NA) NR NR Total # Deliverables for 3 15 13 12 12 this Project % Defined/Complete 100% 100...

AI summary The text discusses a Class 3 estimate for a project, noting that 87% of deliverables are complete, with a 10% contingency selected to account for execution risks such as technical field advisor costs, labor, and contract support. The document is part of the 2026 ACE Plan and includes redacted information.

REDACTED 2026 ACE Plan C0068898 Page 5 of 5 Legend: Inclusions Date: December 12, 2025 Page 199 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) Date: December 12, 2025 Page 200 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION...

AI summary The document contains a proposal from EthosEnergy Canada, Ltd to Nova Scotia Power for the removal and replacement of blading for LP1, LP2, and LP3 with original design at Tufts Cove Unit 1.

ed components o EthosEnergy upgraded steam path in most OEM steam turbines globally o Provide upgrades and performance guarantees o Improvement over existing OEM designs • EthosEnergy Parts are High Quality, Intentionally o ISO 9001 / 1400...

AI summary EthosEnergy proposes to manufacture new L-0 blades for LP1, LP2, and LP3, including installation hardware. The proposal emphasizes high-quality manufacturing processes, compliance with ISO standards, and performance guarantees. EthosEnergy also assumes that NSP has a partial set of L-0 blades for LP1 in inventory.

re • EthosEnergy assumes NSP has a ½ set of L-0 blades for LP1 in inventory. EthosEnergy’s scope of supply will include for one L-0 set each for LP2 & LP3, and a ½ set for LP1. • Expedited Manufacturing lead time for two and a half sets is...

AI summary The text outlines the scope of supply, manufacturing lead times, and inspection processes for blade replacements at NSP. EthosEnergy will provide blade sets, installation kits, and perform inspections, with specific timelines and procedures.

Total Price Delivery (3.1) Manufacture New L-0 Blades & Hardware 15 – 16 Weeks - LP2 Full Set, LP3 Full Set, LP1 Half Set (3.2) L-0 Blade Installation Kit for Three Rows 10 – 12 Weeks (3.3- 3.4) IP/LP & DFLP Rotor Inspections; Remove & 46...

AI summary The document outlines the timeline and scope for the manufacture and installation of L-0 blades and hardware, as well as inspection and replacement activities. It also includes pricing assumptions and clarifications regarding metal supply volatility and quote validity.

6.6 Contracting Entity Purchase order shall be issued to: EthosEnergy Canada, Ltd. 3100 South Sam Houston Parkway East Houston, TX 77047 www.ethosenergy.com 6.7 Terms and Conditions EthosEnergy has attached a copy of our standard terms and...

AI summary The document outlines a contract with EthosEnergy Canada, Ltd. for the TUC2 Stack Coating and Structural Refurbishment project at the Tufts Cove Generating Station. The project involves removing existing coatings, repairing concrete cracks, and applying a two-layer epoxy coating system to extend the asset's life.

e external stack column, and the application of a two-layer epoxy coating system to Unit 2 of the Tufts Cove Generating Station (TUC) concrete chimney stack to restore integrity and extend asset life. The stacks at Tufts Cove Generating St...

AI summary This document discusses the refurbishment of the TUC 2 stack column at Tufts Cove Generating Station, including the application of a two-layer epoxy coating system. The project is justified based on findings from a 2024 inspection that revealed extensive cracking in the stack, necessitating repairs to restore integrity and extend asset life. The asset is classified under the Steam Production Plant – Tufts Cove 2 depreciation class with an estimated life of 25 years.

re not ideal for coating the stack or completing concrete refurbishment work could also lead to increased costs due to rework. Delays due to weather will also increase the cost of equipment rentals. Date: December 12, 2025 Page 219 of 782...

AI summary The text discusses potential cost increases due to delays in coating the stack and concrete refurbishment work, as well as delays caused by weather, leading to higher equipment rental costs. It also references a 2026 ACE Plan with a contract number and document instructions.

100% 100% 72% 72% 61% Percentage towards Class Estimate Comments: This project is being filed as a Class 3 estimate. The defined deliverables for this project indicate that 72% of Class 3 deliverables are completed. A contingency value of...

AI summary The document outlines a Class 3 estimate for a project with 72% of deliverables completed. A 20% contingency was applied to cover contractor cost risks. The text includes a redacted inspection report for Unit #2 at Tufts Cove Generating Station, submitted as part of the 2026 ACE Plan.

ACE Plan C0080134 Attachment 1 Page 4 of 45 NSPI 4 Tufts Cove Generating station. Unit # 2 Job number 2924 II. DESCRIPTION

AI summary This document is an attachment to the ACE Plan C0080134, related to the Tufts Cove Generating Station, Unit #2, with job number 2924. It provides a description of the project.

fety cable from elevation 0’-0” to elevation 492’-0” Platforms: Four (4) interior platforms (annular space) locations. One (1) 360° CEMS platform at elevation 125’-0”; one (1) partial 180° AOL balcony at elevation 240’-0”; One (1) par- tia...

AI summary This document describes the structural and technical specifications of the Tufts Cove Generating Station Unit #2, including platform locations, breeching ducts, LPS cables, AOL obstruction lights, and access doors. It is part of the 2026 Annual Capital Expenditure Plan (ACE Plan) under contract number C0080134.

2026 ACE Plan C0080134 Attachment 1 Page 5 of 45 NSPI 5 Tufts Cove Generating station. Unit # 2 Job number 2924 III Inspection Findings & Recommendations: Exterior Concrete Column North, East, Southwest Inspection Drops:

AI summary The text references an inspection of the exterior concrete columns at the Tufts Cove Generating Station, Unit #2, as part of the 2026 Annual Capital Expenditure (ACE) Plan. It includes job number 2924 and mentions inspection findings and recommendations.

Elevation 190’ large spalled area at cold joint. Elevations 334’/338’ exposed reinforcing steel spalls cracks open cold joints, elevation 356’ open cold joint and exposed reinforcing steel. Date: December 12, 2025 Page 227 of 782 REDACTED...

AI summary The text describes inspection findings at the Tufts Cove Generating Station, Unit #2, noting issues such as large spalled areas, exposed reinforcing steel, and open cold joints at various elevations on concrete columns. The findings are part of the 2026 ACE Plan and are detailed in Attachment 1 of document C0080134.

430 southwest a core sample was taken with the hole filled with none shrink grout. Elevation 452’ core sample, please note that the sample was cracked throughout its full length. Date: December 12, 2025 Page 228 of 782 REDACTED REDACTED (C...

AI summary A core sample from a structure at Tufts Cove Generating Station Unit #2 was analyzed, revealing cracks throughout its full length. Repair recommendations were categorized based on severity, with Category 1 requiring immediate attention, Category 2 needing repairs within two years, and Category 3 requiring long-term repairs within five years.

e feel free to contact us at any time. Mark Lambert: Phone (647) 773-3763 [email protected] Trevor Grondin: Phone (250) 213-2834 [email protected] Date: December 12, 2025 Page 230 of 782 REDACTED REDACTED...

AI summary The document contains a redacted section of a 2026 ACE Plan attachment, discussing a major crack identified at the Tufts Cove Generating Station, Unit #2, job number 2924. The crack is located approximately 85' north and is described as a large open crack at a cold joint with hollow concrete along the open joint.

2026 ACE Plan C0080134 Attachment 1 Page 11 of 45 NSPI 11 Tufts Cove Generating station. Unit # 2 Job number 2924 3. LED obstruction light only one unit working 4. Major crack continues up the concrete column. The crack has been patched in...

AI summary The text contains pages from the 2026 Annual Capital Expenditure (ACE) Plan, specifically Attachment 1, related to Tufts Cove Generating Station Unit #2, job number 2924. It includes details such as a malfunctioning LED obstruction light, a major crack in a concrete column, and core sample holes at elevation 230' filled with grout.

2026 ACE Plan C0080134 Attachment 1 Page 13 of 45 NSPI 13 Tufts Cove Generating station. Unit # 2 Job number 2924 7. Elevation 247’-6” north, hori- zontal crack at cold joint approx. 14’ in length 8. Elevation 308’ exposed damp concrete at...

AI summary The document provides details on structural issues at the Tufts Cove Generating Station Unit #2, including cracks, spalling, and moisture intrusion at cold joints, with specific elevations and locations noted.

and aggregate. 10. Vertical hairline crake runs parallel to the larger crack, horizontal crack follows the cold joint, spalled area at cold joint should be repaired. Date: December 12, 2025 Page 236 of 782 REDACTED REDACTED (CONFIDENTIAL I...

AI summary The document describes structural issues at the Tufts Cove Generating Station, Unit #2, including hairline cracks, horizontal cracking at cold joints, and hollow-sounding concrete, indicating potential repair needs.

2026 ACE Plan C0080134 Attachment 1 Page 16 of 45 NSPI 16 Tufts Cove Generating station. Unit # 2 Job number 2924 13. Elevation 390’ open pocket along the seam at cold joint, likely from original construc- tion, concrete hammer tests hollo...

AI summary This document is part of the 2026 Annual Capital Expenditure Plan (ACE Plan) and includes details about the Tufts Cove Generating Station, Unit #2. It describes structural issues such as cracks, cold joints, and hollow concrete at various elevations along the station.

cracks and hollow concrete either side of large, patched crack 16. Elevation 405’ large crack at cold joint exposed loose aggregate and poor mix and adhesion of original construction. Date: December 12, 2025 Page 239 of 782 REDACTED REDACT...

AI summary The document describes structural issues at the Tufts Cove Generating Station, Unit #2, including large cracks, spalled concrete, exposed reinforcing steel, and poor construction quality at various elevations, as part of the 2026 Annual Capital Expenditure Plan.

2026 ACE Plan C0080134 Attachment 1 Page 19 of 45 NSPI 19 Tufts Cove Generating station. Unit # 2 Job number 2924 19. Elevation 442’ exposed reinforcing steel spalled concrete 20. Elevation 450’ loose spalled concrete removed as a safety p...

AI summary The text provides technical details from a 2026 Annual Capital Expenditure (ACE) Plan, specifically from Job number 2924 at the Tufts Cove Generating Station, Unit #2. It includes descriptions of structural issues such as exposed reinforcing steel, spalled concrete, and cracks, as well as core samples taken for assessment.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0080134 Attachment 1 Page 21 of 45 NSPI 21 Tufts Cove Generating station. Unit # 2 Job number 2924 23. Elevation 465’ horizontal crack and soft spalled concrete. 24. Elevation 465’...

AI summary The document details structural issues at the Tufts Cove Generating Station Unit #2, including cracks, spalled concrete, exposed reinforcing steel, and poor paint conditions on expansion joints. These findings are part of the 2026 Annual Capital Expenditure (ACE) Plan.

the concrete column 26. 21’ elevation, underside of breeching duct expansion joint fabric was satisfactory lower paint is very poor. Date: December 12, 2025 Page 244 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan...

AI summary This document provides a detailed description of inspection findings at the Tufts Cove Generating Station, Unit #2, including issues with the breeching duct expansion joint fabric, missing connection hardware, broken backer bars, and water pooling due to cracked sealant.

anical Engineer – Tufts Cove and CTs Nova Scotia Power Inc. – Tufts Cove Generating Station 315 Windmill Rd. Dartmouth, Nova Scotia B3A 3C5 CDL Proposal #: 25-6026 Dear Mr. Lebans; Further to your verbal request, dated Apr. 17th 2025, Comm...

AI summary This document is a proposal from Commonwealth Dynamics Limited to Nova Scotia Power Inc. for the removal of existing coatings, repair of concrete deficiencies, and application of epoxy paint on a TUC chimney column at the Tufts Cove Generating Station. The work is intended to prevent moisture infiltration and is expected to take place in Spring and Summer of 2026.

NTIAL INFORMATION REMOVED) REDACTED 2026 ACE Plan C0080134 Attachment 2 Page 2 of 4 PROPOSED WORK SCOPE: Crew Mobilization/Demobilization A base crew of employees will be required to mobilize tools and equipment at the Tufts Cove Generatin...

AI summary The proposed work scope for the Tufts Cove Generating Station includes crew mobilization, coating removal using a water blast and capture system, and concrete repairs. The process involves environmental training and systematic removal of coatings to expose bare concrete for assessment.

the Intermediate Pressure (IP) turbine (such as rotor, casings, steam path, seals, bearings fasteners) on Tufts Cove Unit 3 to allow for the continued safe and reliable operation of the steam turbine. The Tufts Cove Unit 3 turbine includes...

AI summary This document discusses the need to refurbish or replace the Intermediate Pressure (IP) turbine components on Tufts Cove Unit 3 to ensure continued safe and reliable operation. The IP turbine is subject to degradation from solid particle erosion and creep damage. The project is being filed now to allow for ordering long-lead materials in 2026, with delivery expected in 2027. The asset is categorized under the Steam Production Plant depreciation class with an estimated life of 30 years.

etirement and Disposal of Capital Assets • Percentage of Asset Pool: 1.42% JUSTIFICATION: Justification Criteria: Thermal Sub Criteria: Equipment Refurbishment/Replacement Why do this project? The TUC3 steam turbine is forecast to accumula...

AI summary The project involves the refurbishment or replacement of the TUC3 steam turbine due to high operational hours and start/stop cycles, aiming to ensure safe and reliable operation and prevent unplanned outages. The project is being filed now to allow ordering of long-lead materials in 2026 for execution in 2027.

Document No: XXX-XX-XXXX-XXXX Columns C through G will auto-populate. Project Cost Estimate Input Checklist and Maturity Matrix Process Industries Required fields: Estimate Classification Project Name: TUC3 IP Turbine Refurbishment Started...

AI summary The document outlines a project cost estimate input checklist and maturity matrix for the TUC3 IP Turbine Refurbishment project by Process Industries. It includes fields for project definition deliverables maturity levels and estimate classifications.

ber 12, 2025 Page 276 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) Date: December 12, 2025 Page 277 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) Date: December 12, 2025 Page 278 of 782 REDACTED REDACTED (CONFI...

AI summary This document is a confidential communication from Nova Scotia Power Inc. regarding the 2026 TUC3 IP Major project, referencing a Siemens Energy document with the number SF252356064. It includes an email from Neil Gallant, the Capital Projects Manager at Nova Scotia Power Inc., to an unspecified recipient.

ril 3, 2025 Neil Gallant Nova Scotia Power Inc. Capital Projects Manager [email protected] Subject: 2026 TUC3 IP Major Siemens Energy Reference Number SF252356064

AI summary An email from Neil Gallant of Nova Scotia Power Inc. regarding the 2026 TUC3 IP Major project, referencing Siemens Energy with a specific reference number.

ON REMOVED) REDACTED 2026 ACE Plan C0068888 Page 1 of 11 CI Number: C0068888 Title: TUC3 Continuous Ash Hauling System Start Date: 2026/01 In-Service Date: 2026/09 Final Cost Date: 2027/03 Function: Steam Forecast Amount: $1,359,984 DESCRI...

AI summary This document outlines the TUC3 Continuous Ash Hauling System project, which involves installing a drag chain conveyor system on the TUC 3 Electrostatic Precipitator (ESP) unit to extract oil fly ash continuously. The current system relies on a vacuum truck for daily ash removal, which is inefficient and poses handling risks. The project is justified under equipment replacement/refurbishment criteria.

tirement and Disposal of Capital Assets • Percentage of Asset Pool: 0.19% JUSTIFICATION: Justification Criteria: Thermal Sub Criteria: Equipment Replacement /Refurbishment Why do this project? This project is required as the current method...

AI summary This project aims to replace the current method of handling fly ash with a more reliable and cost-effective solution. The existing process poses risks to the precipitator system and incurs high operational and maintenance costs. The project is needed to reduce reliance on contractor services and ensure efficient ash removal, especially with increased use of heavy fuel oil due to natural gas price volatility.

low the facility to more efficiently manage the increased ash output by reducing operating cost and reducing safety risks of operation by minimizing exposure to fly ash. Why do this project this way? The alternatives that NS Power consider...

AI summary NS Power is proposing a mechanical drag chain system to manage increased ash output efficiently, reducing operating costs and safety risks. This choice was advised by industry experts due to the system's suitability for damp ash and its reliability compared to alternatives like pneumatic, screw, or belt conveyors. The project has a 15% contingency based on expert judgment and non-binding guidelines.

REDACTED 2026 ACE Plan C0068888 Page 6 of 11 TUC3 Continuous Ash Hauling System Summary of Alternatives Division : Date : 4-Dec-25 Department : CI Number: C0068888 Project No. : After Tax PV of Revenue PV of EVA / Rank (based Alternative W...

AI summary The document evaluates two alternatives for managing ash at TUC3: installing a continuous ash hauling system or doing nothing. The analysis shows that the continuous system has a higher net present value (NPV) and is recommended for installation. The project involves installing a drag chain conveyor system on the TUC3 ESP unit to improve ash collection and transportation.

CI Number: C0068888 Project No. : After Tax PV of Revenue PV of EVA / Alternative WACC Requirement NPV Rank IRR Disc Pay A Continuous Ash Hauling System 5.77% 3,245,613 -2,528,869 1 #NUM! 0.0 years B Do Nothing 5.77% 4,435,140 -3,419,061 2...

AI summary The text presents financial analysis of two alternatives: Continuous Ash Hauling System and Do Nothing. It includes metrics such as After Tax WACC, PV of Revenue, PV of EVA/NPV, Rank, IRR, and Disc Pay. There is a 30% variance on capital spend for both alternatives, with corresponding changes in PV of Revenue and PV of EVA/NPV.

TUC3 Continuous Ash Hauling System Continuous Ash Hauling System Avoided Applicable Year Total Revenue Operating Costs Expenses Capital CCA UCC CFBT Taxes CFAT PV of CF Discount Factor CNPV 2025 - (227,519.0) - - - - (227,519.0) 65,980.5 (...

AI summary The document presents a financial analysis of the TUC3 Continuous Ash Hauling System from 2025 to 2033, including revenue, operating costs, capital expenditures, and net present value (NPV) calculations over time.

TUC3 Continuous Ash Hauling System Do Nothing Avoided Applicable Year Total Revenue Operating Costs Expenses Capital CCA UCC CFBT Taxes CFAT PV of CF Discount Factor CNPV 2025 - (287,795.0) - - - - (287,795.0) 83,460.6 (204,334.5) (204,334...

AI summary The table presents a financial analysis of the TUC3 Continuous Ash Hauling System over the years 2025 to 2033, including operating costs, expenses, capital expenditures, taxes, and net present value (NPV) calculations. The analysis shows increasing costs and negative net present values, indicating potential financial challenges.

$0 $0 $0 Total Capital Cost of Alternative $1,359,984 Do Nothing Avoided Replacement Energy Costs Avoided Unplanned Repair Costs Total Annual Avoided Costs Year 2026 2027 2026 2027 2026 2027 Replacement Energy Cost ($/MWh) 0.00 0.00 Repair...

AI summary The text presents financial data related to a 'Do Nothing' scenario, showing zero costs for replacement energy, repair costs, and avoided costs across years 2026 and 2027. It also includes a total capital cost of $1 for an alternative, with all other values being zero or not applicable.

0 $0 Total Capital Cost of Alternative $0 0 Avoided Replacement Energy Costs Avoided Unplanned Repair Costs Total Annual Avoided Costs Year 2026 2027 2026 2027 2026 2027 Replacement Energy Cost ($/MWh) 0.00 0.00 Repair Cost ($) 0 0 Events/...

AI summary The document presents a table with zero values for various costs and metrics related to a 2026 ACE Plan, including avoided replacement energy costs, avoided unplanned repair costs, and total annual avoided costs. It also includes a date and page reference, indicating it is part of a larger proceeding document.

2061 2062 2063 2064 2065 Year Date: December 12, 2025 Page 305 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026 ACE Plan C0068888 Attachment 1 Page 1 of 11

AI summary The text represents a redacted page from a 2026 Annual Capital Expenditure (ACE) Plan submission, likely containing confidential information related to Nova Scotia Power Inc.'s (NSPI) capital spending proposals.

25/2025 CQT02974-0005 GAVIN MCINNIS NOVA SCOTIA POWER - TUFT'S COVE Page 2 of 11 For specific questions about line items, please contact the Product Estimator listed on the line. Date: December 12, 2025 Page 307 of 782 REDACTED REDACTED (C...

AI summary The document includes a quotation for a Fly Ash Handling System, with personnel details and contact information for a product estimator. It is part of a 2026 ACE Plan and is associated with Nova Scotia Power's Tuft's Cove project.

of items quoted herein is excluded from the pricing offered. Equipment will be designed and fabricated in a manner to allow for the most economic shipping method and efficient assembly of equipment. Pricing does NOT include: • Civil Engine...

AI summary The document outlines the pricing exclusions for equipment, specifying that civil engineering, electrical components, installation, and other related costs are not included. It also provides a preliminary delivery schedule, including timelines for approval drawings and equipment readiness.

or expiration of this Agreement including, but not limited to, the following provisions: Section 9 (Insurance), Section 20 (Limitation of Liability), Section 23 (Governing Law), Section 28 (Confidential Information) and this Section 31 (Su...

AI summary This document is a budgetary proposal from ProcessBarron – Southern Field Canada Inc. to Nova Scotia Power for the mechanical installation of ash handling equipment at the Tufts Cove Generating Station. The proposal references a specific project and includes details about the scope of work.

e installation of ash handling equipment as described in ProcessBarron proposal CQT02974. The scope of work included in our budgetary estimate consists of mechanical installation of the following: The scope of work associated with this pro...

AI summary The document outlines the scope of work for the installation of ash handling equipment as proposed by ProcessBarron in CQT02974. It includes mechanical installation, planning, procurement, and mobilization, but excludes several other services and responsibilities.

owned engine. A new engine would be a magnitude of cost higher when compared to this engine refurbishment and still would require the same inspection and maintenance cost going forward. Contingency: Contingency for this project has been de...

AI summary The text discusses the cost implications of refurbishing an engine versus replacing it with a new one, noting that refurbishment is significantly cheaper. It also outlines the contingency plan, which is based on expert judgment, similar projects, and guidelines, with a 15% contingency allocated for risks related to unforeseen costs during disassembly and inspection.

Not Applicable (NA) NR NR Instrumentation/Control System Discipline Drawings Not Applicable (NA) NR NR Mechanical Discipline Drawings Not Applicable (NA) NR NR Total # Deliverables for 3 14 15 15 15 this Project % Defined/Complete 100% 100...

AI summary This project is being filed as a Class 3 estimate with a 15% contingency, based on similar past projects. The contingency accounts for risks such as increased fallout and additional costs from disassembly and inspection.

inspections. The contingency will also cover costs related to the scope of the refurbishment, which cannot be fully defined and costed until the depot level disassembly and inspection is completed. Date: December 12, 2025 Page 330 of 782 R...

AI summary The text discusses inspection findings and refurbishment contingency costs for a turbine, highlighting issues such as blade looseness, bearing oil leakage, and component wear, which require further disassembly and inspection to fully define and cost.

782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0080135 Attachment 1 Page 19 of 21 BGT2 BSI March 25, 2025 Date: December 12, 2025 Page 350 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C...

AI summary This document outlines a transmission line replacement project for L-7012, a 230 kV line built in 1982, requiring upgrades due to deteriorated assets identified through NS Power’s inspection program. The project involves replacing assets on 72 structures and is part of the 2026 ACE Plan.

ansmission line inspection program results, as well as the criticality of the line to the overall system operation. This project is required to support the reliable operation of the transmission line. This project is deemed in-service when...

AI summary The document discusses a transmission line replacement and upgrade project, emphasizing the need to replace deteriorated assets for reliable system operation. The project is classified as Class 3 with a 15% contingency due to risks such as overtime work, material cost increases, and remote access challenges. The project is expected to be in-service by January 2026, with the final cost date set for January 2028.

the NSEB approved project budget which generally used a 10 percent contingency amount. Based on these past similar projects an increased contingency of 15 percent is being applied to this project. Date: December 12, 2025 Page 359 of 782 RE...

AI summary The document discusses the capital project detailed estimate for the L7012 Replacements and Upgrades Phase 1, with a 15 percent contingency applied due to increased risk compared to past projects that used a 10 percent contingency.

enance PD 34 $ 444 $ 15,000 Sub-Total $ 208,688 Overtime Labour T&D Labour - Site Supervision PD 5 $ 922 $ 4,303 T&D Labour - System Maintenance PD 2 $ 889 $ 2,151 Sub-Total $ 6,454 Materials Wood Poles Lot 1 $ 1,319,018 $ 1,319,018 O/H Co...

AI summary The text presents a detailed breakdown of costs associated with various categories such as labour, materials, contracts, and other goods and services. It includes line items for overtime labour, materials like wood poles and overhead conductor, contracts for wood poles and surveying, and a contingency percentage applied to total costs.

% 15% $ 4,265,565 $ 639,835 Sub-Total $ 639,835 Vehicle Overhead Vehicle Labour AO $ 68,190 Sub-Total $ 68,190 Administrative Overhead Labour AO $ 114,396 Contractor AO $ 282,331 Sub-Total $ 396,728 SUB-TOTAL (no AO, AFUDC) $ 4,905,400 TOT...

AI summary The document contains a budget breakdown with various overhead costs and a total cost including AO and AFUDC. It also mentions the 2026 ACE Plan and includes a note about labour figures being used for budgeting purposes.

VED) 2026 ACE Plan C0080110 Page 4 of 5 Instructions: Select option in Column B. Document No: XXX-XX-XXXX-XXXX Columns C through G will auto-populate. Project Cost Estimate Input Checklist and Maturity Matrix Transmission Line Infrastructu...

AI summary The document outlines a project cost estimate input checklist and maturity matrix for the L7012 Replacements and Upgrades Phase 1 transmission line infrastructure project. It includes fields for project maturity levels and estimate classifications.

contingency of 15 percent. Risks intended to be covered by this contingency include unforeseen material and contract cost increases, schedule setbacks, and possible complications during execution. Date: December 12, 2025 Page 364 of 782 RE...

AI summary The text discusses a contingency plan with a 15% buffer to address potential risks such as material and contract cost increases, schedule delays, and complications during execution. It also includes a project cost estimate input checklist and maturity matrix for a transformer addition project.

pleted. A contingency value of 15% was selected to account for specific risks associated with unforeseen material and contract cost increases, schedule setbacks, and complications during execution. Date: December 12, 2025 Page 366 of 782 R...

AI summary The text discusses a contingency value of 15% selected to address risks related to unforeseen material and contract cost increases, schedule setbacks, and complications during execution. It also references a distribution study addendum for the Bridgewater area, dated November 10, 2025, and part of the 2026 ACE Plan.

EDACTED 2026 ACE Plan C0070909 Attachment 1 Page 3 of 16 Bridgewater Area Planning Study Addendum

AI summary The text references an addendum to the 2026 Annual Capital Expenditure (ACE) Plan, specifically the Bridgewater Area Planning Study Addendum, attached to document C0070909.

ely recommended proceeding with Alternative B-2, establishing a long-term plan for 70W-High Street Substation to transition entirely to 12 kV operation once all remaining 4 kV loads were converted. W-AREA-2025-017 Nov 10, 2025 4 Date: Dece...

AI summary The document discusses the deferred conversion of the 70W-High Street Substation from 4 kV to 12 kV operation, highlighting the need for a long-term plan to complete the transition initiated in the 2006 Bridgewater Area Study. System upgrades since 2006 have not fully resolved the need for additional 12 kV capacity.

lternative resolves the immediate Deteriorated Plant Criteria Violation associated with the existing transformer, it retains the 4 kV system in service, requiring ongoing maintenance of aging assets. 5.2 Alternative B – Add T52 (69-12 kV,...

AI summary Alternative B proposes installing a new transformer and converting remaining 4 kV feeders to 12 kV, retiring an aging transformer and eliminating the need for ongoing investment in the 4 kV system. This option aligns with Nova Scotia Power’s voltage standardization strategy and offers long-term operational benefits.

removes the need for ongoing investment in the 4 kV system. Alternative B is therefore the recommended solution, offering the lowest cost with significantly higher system and operational benefits. W-AREA-2025-017 Nov 10, 2025 9 Date: Decem...

AI summary The Bridgewater Area Planning Study Addendum concludes that Alternative B is the recommended solution for replacing transformer 70W-T51 and completing voltage conversions at 70W-High Street Substation. The project will retire 4 kV assets, upgrade to 12 kV transformation, and align with Nova Scotia Power’s long-term distribution strategy. The estimated investment is $4.3 million, with completion planned for January 2029.

condition and system performance needs while aligning with the company’s long-term distribution strategy. The estimated investment is 4.3 million dollars, with completion planned for January 2029. W-AREA-2025-017 Nov 10, 2025 10 Date: Dece...

AI summary The document discusses a planned investment of 4.3 million dollars for a project aimed at meeting condition and system performance needs, aligning with the company's long-term distribution strategy, with completion planned for January 2029. The text includes a planning study addendum related to the 2026 ACE Plan.

D) REDACTED 2026 ACE Plan C0070909 Attachment 1 Page 15 of 16 Bridgewater Area Planning Study Addendum Appendix B Economic Analysis Data W-AREA-2025-017 Nov 10, 2025 14 Date: December 12, 2025 Page 382 of 782 REDACTED REDACTED (CONFIDENTIA...

AI summary This document outlines the L7001 Replacements and Upgrades Phase 1 project, which involves replacing deteriorated transmission assets on 59 structures of a 230 kV transmission line built in 1979. The project is part of NS Power’s transmission line inspection program and is forecasted to cost $3,063,280.

ansmission line inspection program results, as well as the criticality of the line to the overall system operation. This project is required to support the reliable operation of the transmission line. This project is deemed in-service when...

AI summary This document discusses a transmission line replacement and upgrade project, emphasizing the need to replace deteriorated assets as the only technically feasible option. It outlines the project timeline, with the first portion expected to be completed in January 2026 and the final cost date set for January 2028. A contingency of 15% is applied based on past project experiences and risk factors.

the NSEB approved project budget which generally used a 10 percent contingency amount. Based on these past similar projects an increased contingency of 15 percent is being applied to this project. Date: December 12, 2025 Page 385 of 782 RE...

AI summary The document discusses the approval of a project budget with a 10 percent contingency, but an increased contingency of 15 percent is being applied due to past similar projects. The text also provides a detailed estimate for the L-7001 Replacements and Upgrades Phase 1 project, including labor costs and quantities.

% 15% $ 2,394,816 $ 359,222 Sub-Total $ 359,222 Vehicle Overhead Vehicle Labour AO $ 44,214 Sub-Total $ 44,214 Administrative Overhead Labour AO $ 74,174 Contractor AO $ 190,854 Sub-Total $ 265,028 SUB-TOTAL (no AO, AFUDC) $ 2,754,038 TOTA...

AI summary The document presents a detailed financial breakdown of costs associated with vehicle and administrative overheads, including labour and contractor expenses, and provides a total cost figure including AO and AFUDC. Notes explain the methodology used for calculating labour figures and note small discrepancies due to rounding.

) 2026 ACE Plan C0080109 Page 4 of 5 Instructions: Select option in Column B. Document No: XXX-XX-XXXX-XXXX Columns C through G will auto-populate. Project Cost Estimate Input Checklist and Maturity Matrix Transmission Line Infrastructure...

AI summary The document presents a project cost estimate input checklist and maturity matrix for the L-7001 Replacements and Upgrades Phase 1 transmission line infrastructure project. It outlines the required fields and estimate classification based on the maturity level of project definition deliverables.

required to complete the project within the available outage window, unforeseen material or contract cost increases, or unforeseen costs related to accessing structures in wet or remote locations. Date: December 12, 2025 Page 387 of 782 RE...

AI summary This document outlines the 76W-T1 Transformer Replacement project at Mahone Bay Substation, which involves replacing an aging transformer with a higher capacity unit, upgrading infrastructure, and improving safety standards. The project is part of the 2026 ACE Plan and has a forecasted cost of $2,818,855.

The project also includes redesigning and installing new transformer foundation, adding a new transmission structure, improving oil containment, and updating the ground grid to meet modern standards. Summary of Related CIs +/- 2 years: Pur...

AI summary The project involves replacing the 76W-T1 transformer in Mahone Bay due to its end-of-life status, internal overheating signs, and anticipated load growth. The transformer is the sole supply to the town, and replacement is necessary for reliable and safe power delivery.

icates that replacing the unit with a new, higher-capacity transformer is the best approach. Overall, this project is crucial to maintain reliable, safe, and efficient power delivery to Mahone Bay. Date: December 12, 2025 Page 389 of 782 R...

AI summary This project involves replacing a transformer (76W-T1) to prevent unplanned failure and ensure reliable power delivery to Mahone Bay. The presence of ethylene in the main tank indicates internal degradation, and delaying replacement increases the risk of sudden failure. The project also aligns with the Town of Mahone Bay’s planned low-voltage infrastructure upgrades and NS Power’s asset management strategy.

work within the current capital planning cycle ensures alignment with NS Power’s asset management strategy improving the asset condition rating and overall risk profile. Why do this project this way? This project is designed to deliver a c...

AI summary The project aims to upgrade the 76W – Mahone Bay substation by replacing its transformer to align with NS Power’s asset management strategy. This approach is deemed the most viable and cost-effective solution, ensuring future capacity and reliability improvements while collaborating with the Town of Mahone Bay.

uire similar upgrades to another transformer elsewhere on the system to handle the increased load. Therefore, replacing the existing transformer at 76W is the most practical and cost-effective choice. Upgrading the high voltage substation...

AI summary The document discusses the replacement of a transformer at 76W and upgrades to a high voltage substation structure to ensure reliability and alignment with modern design standards. A 15% contingency is applied to project costs, excluding the transformer, to account for potential risks such as overtime work and unexpected service wire deterioration.

e: December 12, 2025 Page 390 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026 ACE Plan C0053214 Page 3 of 5 Date: December 12, 2025 Page 391 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 202...

AI summary This document outlines a project cost estimate input checklist and maturity matrix for the 76W-T1 Transformer Replacement project under the 2026 ACE Plan. It includes fields for project maturity levels and estimate classifications.

100% 100% 89% 74% 69% towards Class Estimate Comments: The estimate for this project is classified as a Class 3 estimate. A 15% contingency has been used for the estimate for this project. This aligns with AACE recommendations for this lev...

AI summary This document provides an estimate for the replacement of two 138kV in-line transmission switches on the L-6536 transmission line in Amherst, Nova Scotia. The project is classified as a Class 3 estimate with a 15% contingency, and the forecast amount is $2,074,494.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) REDACTED 2026 ACE Plan C0070586 Page 2 of 5 Why do this project this way? The only method to make switches 22N-603 and 22N-604 live-line operable is to design a new ground grid and install new li...

AI summary The project involves designing a new ground grid and installing live-line operable switches to make switches 22N-603 and 22N-604 safe for operation. The contingency for the project is 20 percent, covering risks such as contractor availability, delays in material delivery, and cost increases due to tariff impacts.

REDACTED 2026 ACE Plan C0070586 Page 3 of 5 Capital Project Detailed Estimate Location: Transmission CI#: C0070586 Title: L6536 Switch Replacement Execution Year: 2026 Completed Similar Description Unit Quantity Unit Estimate Total Estimat...

AI summary The document outlines a capital project detailed estimate for the L6536 Switch Replacement under the 2026 ACE Plan. It provides a breakdown of labor costs for various tasks involved in the project, including engineering, project management, design, and site supervision, with a total estimated cost of $118,277.

15 $ 444 $ 6,750 Sub-Total $ 118,277 Materials Transmission structure replacement material Lot 1 $ 121,918 $ 121,918 Substation material Lot 1 $ 98,827 $ 98,827 Standard Quick break Whip Assembly Lot 1 Attachment 1, Item 2 Inline 138kV Dis...

AI summary The text presents financial data related to materials and equipment for transmission and substation projects, including costs for replacement materials, switches, and conversion rates. Totals are provided for each category and overall sub-total.

Contracts Transmission structure replacement Lot 1 $ 299,304 $ 299,304 Substation Construction Lot 1 $ 457,204 $ 457,204 Vegetation Clearing Lot 1 $ 25,000 $ 25,000 Road Access Upgrade Lot 1 $ 50,000 $ 50,000 Surveying/AsBuilts of Comissio...

AI summary The text presents a list of contracts and associated costs for various infrastructure projects, including transmission structure replacement, substation construction, vegetation clearing, and others, with a total cost of $977,226.

e of salaries across a variety of jobs within similar classifications including fringe, and are used solely for budgeting purposes. Note 2: Small differences in totals are attributable to rounding. Date: December 12, 2025 Page 396 of 782 R...

AI summary The text provides a project cost estimate input checklist and maturity matrix for the L6536 Switch Replacements transmission line infrastructure project, including classification levels and required fields for project definition deliverables.

100% 100% 59% 44% 44% towards Class Estimate Comments: This project is being filed as a Class 3 estimate. The defined deliverables for this project indicate that 59% of Class 3 deliverables are completed. A contingency value of 20% was sel...

AI summary The document discusses the filing of a Class 3 estimate for a project, with 59% of deliverables completed. A 20% contingency was included to manage risks such as contractor availability, delays in long-lead material delivery, and material cost increases due to tariff threats.

Commercial Notes Delivery is dependent on factory capacity at time of order placement. Delivery is Dependent on Factory Capacity at Time of Order Placement. All Pricing is in US Dollars (USD). Cleaveland/Price Inc. warrants that the produc...

AI summary This document outlines the replacement of a 96H-T1 transformer, including its start date, in-service date, final cost date, function, and forecast amount. It also contains commercial notes regarding delivery, warranty, pricing, and other terms.

art Date: 2024/09 In-Service Date: 2026/10 Final Cost Date: 2027/04 Function: Transmission Forecast Amount: $2,056,752 DESCRIPTION: This project is for the replacement of the 96H-T1 transformer, a 7.5/10/12.5 MVA, 6.9–69 kV step-up transfo...

AI summary The project involves replacing a 7.5/10/12.5 MVA, 6.9–69 kV step-up transformer at the Ruth Falls Hydro Generating Station due to significant corrosion and oil leaks. The transformer is critical for stepping up energy to 69kV for local distribution and transmission. The existing transformer requires replacement to reduce maintenance and environmental risks.

f Retirement: Accounting Policy 6420 - Retirement and Disposal of Capital Assets • Percentage of Asset Pool: 0.11% JUSTIFICATION: Justification Criteria: Transmission Plant Why do this project? Utilizing NS Power’s Transformer Risk Assessm...

AI summary The 96H-T1 transformer has reached the end of its service life and is experiencing recurring oil leaks due to severe corrosion. Replacement is necessary to avoid operational, financial, and environmental risks, as the transformer is critical for connecting the Ruth Falls Hydro Generating Station to the transmission grid.

support is limited as vendor is no longer in business. Replacement is the most reliable and cost-effective solution to ensure long-term performance and environmental protection. Contingency Statement Contingency for this project has been d...

AI summary The document discusses the replacement of a transformer due to the vendor no longer being in business, emphasizing that replacement is the most reliable and cost-effective solution for long-term performance and environmental protection. A contingency of 15 percent has been applied to the project based on internal expert judgment and previous experience.

Instructions: Select option in Column B. Columns C through G will auto-populate. Project Cost Estimate Input Checklist and Maturity Matrix Transmission Line Infrastructure Required fields: Estimate Classification Project Name: 96H-T1 Trans...

AI summary This document presents a project cost estimate input checklist and maturity matrix for the 96H-T1 Transformer Replacement project, outlining the required fields and estimate classification based on the maturity level of project definition deliverables.

for specific risks associated with additional overtime work that may be required to complete the project within the available outage window, and any unforeseen material or contract cost increases. Date: December 12, 2025 Page 406 of 782 RE...

AI summary This document discusses the replacement of four Pennsylvania circuit breakers on NS Power’s system, including the risks associated with additional overtime work and unforeseen cost increases. The project involves replacing one 69 kV and three 138 kV circuit breakers, which are considered high risk due to reliability concerns.

s limited ability to maintain and repair these breakers, combined with their poor operation history, results in an unacceptably high risk associated with continued operation. Why do this project now? These circuit breakers are required to...

AI summary The project aims to replace aging circuit breakers to reduce the risk of failure and ensure reliable transmission system operation. It is part of a multi-year initiative, with the first replacement expected in August 2026 and the final cost date set for June 2029.

timated August 2026); therefore, the Final Cost Date (June 2029) is six months after the last circuit breaker is expected to be replaced on this project (December 2028). Why do this project this way? Proactively replacing Pennsylvania circ...

AI summary NS Power is proactively replacing Pennsylvania circuit breakers on the transmission system due to the unavailability of replacement parts and manufacturer support. The project is being staged to reduce risk and ensure achievable annual scopes without excessive outages. A 10% contingency has been allocated for potential overtime and cost increases.

82 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0080266 Page 2 of 6 Feeder Geographic Location Kilometers 4N-313 Tatamagouche 15 57C-417 Ogden 2 57C-426 Jordanville 17 62N-413 Thorburn 18 74N-412 Millevale 9 102W-311...

AI summary The document lists distribution feeder projects with their geographic locations and lengths, along with related capital expenditures for new distribution rights-of-way phases from 2024 to 2028, as required under Section 11.2 of the CEJC.

ave previously existed. The new rights-of-way will primarily be established adjacent to the road right-of-way edge, where most distribution feeders are currently located and bordered by vegetation. 1 Review of Nova Scotia Power Inc.'s (NSP...

AI summary The document discusses the establishment of new distribution rights-of-way adjacent to existing road right-of-way edges, with a focus on the Provincial Distribution System and the 2026 ACE Plan. It includes details on labor costs for a Forestry Coordinator and the overall cost estimate for the project.

$216,000 4N-313 Km 15 $43,200 $648,000 57C-417 Km 2 $43,200 $86,400 57C-426 Km 17 $43,200 $734,400 62N-413 Km 18 $43,200 $777,600 74N-412 Km 9 $43,200 $388,800 102W-311 Km 10 $43,200 $432,000 23W-301 Km 5 $43,200 $216,000 25W-302 Km 16 $43...

AI summary The text presents a list of line items with distances, costs per kilometer, and total costs. These entries appear to be related to capital expenditures or infrastructure projects, likely involving transportation or utility services.

e of salaries across a variety of jobs within similar classifications including fringe, and are used solely for budgeting purposes. Note 2: Small differences in totals are attributable to rounding. Date: December 12, 2025 Page 416 of 782 R...

AI summary The text includes a checklist and maturity matrix for estimating project costs related to a new distribution right of way infrastructure project, with classifications based on the maturity level of project definition deliverables.

Page 418 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0080266 Attachment 1 Page 1 of 2

AI summary The document is a redacted page from a regulatory proceeding, specifically an attachment to the 2026 Annual Capital Expenditure (ACE) Plan. It is part of a larger submission (C0080266) and contains confidential information that has been removed.

8 5 3 2 73W-411GB 7 5 3 2 73W-411GCA 8 4 3 1 74N-412 16 3 2 1 74N-412G 18 5 1 4 88H-402G 9 3 2 1 91W-411 9 3 2 1 In some cases, the overall condition average condition (combined vegetation assessment and reliability indicators) for the of...

AI summary This document outlines a capital project to replace deteriorated power lines and infrastructure along 36V-303 in Baxter’s Harbour, Kings County. The project involves replacing 5.28 km of single-phase conductors, 5 transformers, and 9 poles with upgraded materials and additional poles, with a forecasted cost of $1,062,416.

n transformers, and 9 poles with 5,280 meters of single-phase 2/0 AASC primary and neutral conductors, 5 distribution transformers, and 11 poles. Associated hardware and framing will also be replaced. Summary of Related CIs +/- 2 years: Pu...

AI summary The document outlines a reconductor project involving transformers, poles, and conductors, with associated costs and depreciation details. It includes related capital items from previous years and discusses the justification for the project based on deteriorated conductor conditions.

Retirement and Disposal of Capital Assets • Percentage of Asset Pool: 0.01% JUSTIFICATION: Justification Criteria: Distribution System Sub Criteria: Deteriorated Conductor Why do this project? This project is designed to mitigate the circu...

AI summary This project aims to replace a severely deteriorated conductor and associated overhead components on a distribution line to mitigate circuit risk, improve reliability, and prevent unplanned outages. The conductor has reached the end of its service life and poses increased operational risks.

d past outage performance has confirmed that conductor replacement is necessary. Delaying this project increases the likelihood of additional unplanned interruptions for customers served by this line. This project is deemed in service when...

AI summary The document discusses a conductor replacement project necessary to prevent additional unplanned outages. The project is phased, with the first distribution transformer replacement expected in August 2026 and the final cost date set for July 2027. The approach focuses on replacing the most deteriorated sections of the line. A 10% contingency has been applied to cover potential risks such as additional equipment replacement and tree trimming.

2026 ACE Plan C0080104 Page 3 of 5 Capital Project Detailed Estimate Location: Distribution CI# : C0080104 Title: 36V-303 Baxter's Harbour Rd Reconductor Phase 1 Execution Year: 2026 Cost Support Completed Similar Description Unit Quantity...

AI summary The document provides a detailed estimate for the 36V-303 Baxter's Harbour Rd Reconductor Phase 1 project under the 2026 ACE Plan. It outlines labor and travel expenses, including costs for project management, scoping, and engineering, along with a total estimate of $93,131.

Lot 1 $ 1,500 $ 1,500 Sub-Total $ 1,500 Other Goods & Services Contingency % 10% $ 825,851 $ 82,585 Sub-Total $ 82,585 Vehicle Overhead Vehicle Labour AO $ 27,216 Sub-Total $ 27,216 Interest Capitalized AFUDC $ 11,017 Sub-Total $ 11,017 Ad...

AI summary The text presents a detailed breakdown of costs associated with various categories such as contingency, vehicle overhead, interest capitalized, and administrative overhead. These costs are itemized with specific amounts, and a total is provided including all overhead and capitalized interest.

SUB-TOTAL (no AO, AFUDC) $ 908,436 TOTAL (AO, AFUDC included) 1,062,416 Original Cost $ 111,854 Note 1: The labour figures noted above are an average of salaries across a variety of jobs within similar classifications including fringe, and...

AI summary The document includes financial figures such as sub-total and total costs, with notes on labor figures used for budgeting. It also references the 2026 ACE Plan and contains redacted information.

ent. The contingency will also provide coverage for further project requirements including the balancing of load for transformers, and any additional tree trimming required along the service lines. Date: December 12, 2025 Page 424 of 782 R...

AI summary The text discusses a contingency plan for a project, including load balancing for transformers and additional tree trimming along service lines. It also includes a description of a capital item related to a reconductor and line extension project with specific dates and a forecasted cost.

tart Date: 2025/11 In-Service Date: 2027/06 Final Cost Date: 2028/05 Function: Distribution Forecast Amount: $1,288,474 DESCRIPTION: This project is for the extension of approximately 3.0 kilometers of a 3-phase distribution line along Mel...

AI summary This project involves extending and upgrading a distribution line in Guysborough County to improve reliability. It includes replacing deteriorated conductors with new 336 ACSR primary and 4/0 AASC neutral conductors, installing 73 new poles, and adhering to current standards. Related capital items include past and future projects on the same feeder.

782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan C0080612 Page 2 of 5 distribution assets on this feeder section in this manner is imperative, as delaying further upgrades or continuing to operate overhead equipment i...

AI summary The 2026 ACE Plan outlines a project to reconfigure and upgrade the 57C-426H feeder section between Country Harbour and Indian Harbour Lake, which serves nearly 1,000 customers. The project involves constructing new 3-phase distribution lines and reconductoring existing 1-phase lines. The project is classified as a Class 3 estimate with a 10% contingency to cover risks like equipment replacement and tree trimming.

mate with a contingency of 10 percent. Risks intended to be covered by the contingency include the replacement of any additional equipment, rock breaking, and any additional tree trimming required. Date: December 12, 2025 Page 427 of 782 R...

AI summary This document provides a detailed estimate for a capital project related to the reconductoring and line extension phase 1 at location 57C-426H Melrose. It includes labor costs for various roles such as on-site supervisors, engineering designers, and project managers, with a total estimate of $163,724.

Lot 1 $ 11,200 $ 11,200 Sub-Total $ 11,200 Meals & Entertainment Meals Lot 1 $ 1,600 $ 1,600 Sub-Total $ 1,600 Other Goods & Services Contingency % 10% $ 953,227 $ 95,323 Sub-Total $ 95,323 Vehicle Overhead Vehicle Labour AO $ 52,787 Sub-T...

AI summary The document outlines various financial line items including meals and entertainment, contingency expenses, vehicle overhead, and interest capitalized. These items are listed with their respective costs and sub-totals.

$ - Sub-Total $ 32,456 Administrative Overhead Labour AO $ 88,397 Contractor AO $ 66,284 Sub-Total $ 154,681 SUB-TOTAL (no AO, AFUDC) $ 1,048,550 TOTAL (AO, AFUDC included) $ 1,288,474 Original Cost $ 227,486 Note 1: The labour figures not...

AI summary The document provides a summary of administrative overhead costs, including labour and contractor expenses, and includes a total budget with and without administrative and construction allowances. The original cost and notes on salary averaging and rounding differences are also included.

2026 ACE Plan C0080612 Page 4 of 5 Instructions: Select option in Column B. Document No: XXX-XX-XXXX-XXXX Columns C through G will auto-populate. Project Cost Estimate Input Checklist and Maturity Matrix Transmission Line Infrastructure Re...

AI summary The document presents a project cost estimate input checklist and maturity matrix for the 57C-426H Melrose Reconductoring and Line Extension Phase 1 transmission line infrastructure project. It outlines the required fields and estimate classification based on project maturity.

NR Instrument Datasheets Not Applicable (NA) NR NR/S Electrical Discipline Drawings Not Applicable (NA) NR NR Instrumentation/Control System Discipline Drawings Not Applicable (NA) NR NR Total # Deliverables for this Project 5 22 20 20 20...

AI summary The document outlines a Class 3 project estimate with 87% of deliverables completed. A 10% contingency was selected to cover risks such as equipment replacement, rock breaking, and additional tree trimming.

tomers. This project is an opportunity allowing NS Power to improve situational awareness and ultimately expedite critical operating functionalities during severe weather events and other emergencies. This project is deemed in-service when...

AI summary This project involves installing RTUs at substations to improve situational awareness and operational efficiency during emergencies. The project is classified as a Class 3 Estimate with a 10% contingency for risks like overtime, currency exchange fluctuations, and material costs. The final cost date is set for June 2030.

2026 ACE Plan C0080111 Page 3 of 5 Capital Project Detailed Estimate Location: General Plant CI# : C0080111 Title: 2026 RTU Deployment Execution Year: 2026-2029 Completed Similar Projects Description Unit Quantity Unit Estimate Total Estim...

AI summary This document outlines a capital project detailed estimate for the 2026 RTU Deployment under the 2026 ACE Plan, with a focus on the General Plant location and execution years 2026-2029.

1 $ 27,600 $ 27,600 Sub-Total $ 27,600 Training & Development Training & Development Lot 1 $ 9,000 $ 9,000 Sub-Total $ 9,000 Other Goods and Services Contingency % 10% $ 6,085,751 $ 608,575 Sub-Total $ 608,575 Vehicle Overhead Vehicle AO %...

AI summary The text presents a summary of expenses categorized into different headings, including Training & Development, Other Goods and Services, Vehicle Overhead, and Interest Capitalized. Each category lists the percentage or amount allocated, with sub-totals provided for each section.

$ 121,513 Sub-Total $ 121,513 Administrative Overhead Labour AO % 910,133 Contractor AO % $ 142,245 Sub-Total $ 1,052,378 SUB-TOTAL (no AO, AFUDC) $ 6,694,326 TOTAL (AO, AFUDC included) $ 8,322,655 Original Cost N/A Note 1: The labour figu...

AI summary This document provides a summary of administrative overhead costs, including labour and contractor expenses, as part of the 2026 ACE Plan. It includes a total of $8,322,655 when administrative overhead and AFUDC are included, with notes on salary averages and rounding differences.

Project Cost Estimate Input Checklist and Maturity Matrix Equipment Replacement Required fields: Estimate Classification Project Name: 2026 RTU Deployment Started or Preliminary Class 5 Class 4 Class 3 Class 2 Class 1 Maturity Level of Pro...

AI summary This document outlines a project cost estimate input checklist and maturity matrix for the 2026 RTU Deployment project. It includes sections on project scope, capacity, location, requirements, technology selection, strategy, and planning, with defined and preliminary status indicators.

re foreign currency fluctuations, additional tariffs or duties due to ongoing uncertainties in international supply chains, resource rate increases and potential overtime work that may be required. Date: December 12, 2025 Page 434 of 782 R...

AI summary The text discusses potential cost factors such as foreign currency fluctuations, additional tariffs, resource rate increases, and potential overtime work. It also references the 2026 ACE Plan and includes a checklist for IT/OT projects developed by NSPI.

Date: September 23, 2025 P: 913.451.1880; www.NovaTechAutomation.com Page: 4 of 5 Commercial Unit Price Extended Qty Product & Description Lead Time (USD) (USD) 1 Outdoor Enclosure, Style A3B as described above 14-16 Weeks ARO 59,865.00 59...

AI summary This document outlines a project titled 'Intelligent Asset Data Capture & Integration Platform' for NS Power, aimed at enhancing asset intelligence using AI to improve prioritization of work streams in Energy Delivery. The project is part of the 2026 ACE Plan with a forecast amount of $267,941.

vailable to be utilized to enhance a wide variety of current business tasks that may otherwise have required mobilization of different team resources to the field to plan customer or maintenance work. To fully populate and establish this p...

AI summary The document outlines a project to enhance operational efficiency by utilizing AI and machine learning through data collection and integration into NS Power's GIS system, funded by Natural Resources Canada. It also discusses the depreciation class and estimated life of an asset related to the 2026 ACE Plan.

REDACTED 2026 ACE Plan C0080252 Page 2 of 5 JUSTIFICATION: Justification Criteria: Distribution System Why do this project? This project advances NS Power’s overall asset intelligence in a way that is sustainable through the use of the enh...

AI summary This project aims to enhance NS Power’s asset intelligence by integrating advanced technology into their field resources and GIS system, enabling continuous data updates and streamlining customer request processing. The project is being executed now due to the limited timeframe for federal funding, which covers most costs except administrative overheads and contingency.

the work is completed (January 2026); therefore, the Final Cost Date (June 2027) is listed as six months after the last portion of the work is forecast to be completed). Why do this project this way? This project establishes an effective w...

AI summary The project aims to improve data intelligence on distribution assets using technology and machine learning automation, replacing manual and outdated methods. It is fully funded by the federal government except for administrative overheads and is classified as a Class 1 estimate with a 2% contingency applied for unforeseen issues.

REDACTED 2026 ACE Plan C0080252 Page 3 of 5 Capital Project Detailed Estimate Location: General Plant CI# : C0080252 Title: Intelligent Asset Data Capture & Integration Platform Execution Year: 2025-2026 Cost Support Completed Similar Desc...

AI summary This document outlines a capital project titled 'Intelligent Asset Data Capture & Integration Platform' under the 2026 ACE Plan, with detailed estimates for labor costs across various roles, including GIS Technologists, IT Integration Specialists, and Program Managers, totaling $115,885.

PD 153 $ 452 $ 69,010 Sub-Total $ 115,885 Software Data Capture Platform Lot 1 USD to CAD Lot 40% Sub-Total Consulting GIS Consultant Programmer Lot 1 $ 85,470 $ 85,470 Interim Project Manager Lot 1 $ 30,240 $ 30,240 GIS Technical Resource...

AI summary The text provides a summary of costs related to software, consulting, other goods and services, interest capitalized, and administrative overhead, including amounts in USD and CAD, and percentages applied to certain costs.

178 Administrative Overhead Labour AO $ 63,306 Sub-Total $ 63,306 SUB-TOTAL (no AO, AFUDC) $ 10,363,978 Federal Funding Offset $ (10,159,521) TOTAL (AO, AFUDC included) $ 267,941 Original Cost N/A Note 1: The labour figures noted above are...

AI summary This document presents an administrative overhead breakdown, including labour costs and federal funding offsets, as part of a 2026 ACE Plan. It outlines budget figures and notes that the data is for budgeting purposes only.

100% 100% 100% 100% 100% Class Estimate Comments: This project is being filed as a Class 1 estimate. The defined deliverables for this project indicate that 100% of Class 1 requirements have been met. As procurement is fully complete, this...

AI summary This document provides a Class 1 cost estimate for an Energy Control Centre project, indicating that 100% of Class 1 requirements have been met. A 2% contingency is applied for unforeseen issues during final execution. The project is part of the 2026 ACE Plan and includes a checklist for estimating costs following AACE guidelines.

2026 ACE Plan Appendix A Page 1 of 2 CONFIDENTIALITY MATRIX LEGEND Confidential in Entirety (shaded) TS = Technical Support Partially Confidential (Italicized) CS = Cost Support (1) = Commercial/Cost Information (2) = Third Party Proprieta...

AI summary The document presents a confidentiality matrix for the 2026 Annual Capital Expenditure (ACE) Plan Appendix A, outlining different levels of confidentiality for information, including technical support, cost support, and system security classifications.

prietary Information Includes Description, PowerPlant (PP), Detailed Cost Estimate (DCE), and Economic Analysis Model (EAM) (or Total Cost of Ownership (TCO) for IT projects). (3) = System Security

AI summary The text references proprietary information related to power plant details, cost estimates, and economic analysis models. It also mentions system security as a key consideration.

Function/Tab Capital Work Order Work Order Attachment 1 Attachment 2 Attachment 3 Main Body Generation Steam Projects Boiler G01 C0080206 - POA Boiler Refurbishment 2026 G02 C0080205 - POA Boiler Refractory Refurbishments 2026 Steam Turbin...

AI summary The document outlines capital work orders for various steam generation projects, including boiler and turbine refurbishments, with details on attachments such as detailed cost estimates, condition assessments, and vendor quotes.

m DCE (1) Vendor Quote (1,2) Vendor Quote (1,2) Vendor Quote (1,2) Gas Turbine Projects G08 C0080135 - CT-BGT2 Engine Refurbishment DCE (1) Inspection Report Vendor Quote (1) Transmission T01 C0080110 - L7012 Replacements and Upgrades Phas...

AI summary The document outlines various infrastructure projects across gas turbine, transmission, distribution, and general plant categories, including replacements, upgrades, and reconductor phases, with associated documents such as DCEs, vendor quotes, and planning studies.

2026 ACE Plan Appendix C Page 1 of 9 NS Power 2025 Capital Spend Detail - As per 2025 ACE Plan 3rd Quarter Overview - as of September 30, 2025 Generation Distribution Transmission General Property Total NS Power 2025 ACE Plan Total 2025 Su...

AI summary The document provides a detailed overview of NS Power's 2025 Capital Expenditure (ACE) Plan, including the total planned and actual spending across various sectors such as generation, distribution, transmission, and general property as of September 30, 2025. It highlights the variance between planned and actual spending and the percentage of the ACE Plan spent.

0,337,289) Percentage of ACE Spent as of September 30, 2025 83% 81% 44% 72% 67% Add: ATOs 1,048,240 - 3,256,427 - 4,304,667 U&Us/P&As 6,703,770 1,256,042 - 1,493,832 9,453,644 Changes to ACE Items for Subsequent Approval 17,405,672 (382,50...

AI summary The text presents data on the percentage of Annual Capital Expenditure (ACE) spent as of September 30, 2025, and includes figures for ATOs, U&Us/P&As, changes to ACE items, total increases, and decreases due to project cancellations and deferrals.

5) Total Decrease (11,596,977) (322,774) (36,518,253) (11,848,193) (60,286,197) 2025 Potential Capital Spend $ 201,683,943 $ 183,119,650 $ 202,212,638 $ 64,296,036 $ 651,312,267 Total YTD Transmission spend includes ($11M) of proceeds rece...

AI summary The text provides an overview of capital spending and project status for NS Power, including a total decrease in spending and details on the 2025 potential capital spend. It also outlines the status of capital items as of September 30, 2025.

ACE Plan Reference Submission or Status Category CI Number Title Submission/Date ACE Amount Actual Spend FIN Submission Date FIN Amount Variance (or U&U and P&A) Approved Amount Less than $1M General Plant C0061285 IT - Enterprise Governan...

AI summary The document provides a summary of various capital expenditure plans under the ACE Plan, including their status, category, cost estimates, and actual spending. It outlines projects such as IT governance, hydroelectric redevelopment, and dynamic line rating implementation.

d Generation 49634 HYD - Trout River Diversion Structure Replacement 2022 ACE Plan (for Subsequent Approval) Q1 - May 13, 2024 $ 1,822,300 $ 3,402,776 $ 3,309,528 Approved Distribution C0008638 Cogswell HRM Redevelopment Program 2022 ACE P...

AI summary The document lists various approved and awaiting approval capital expenditure projects related to generation, distribution, and transmission in Nova Scotia, with references to different ACE Plans and associated costs.

1 $ 2,446,051 $ 2,550,603 Approved Distribution 51493 2018 PCB Pole Top Transformer Replacement 2018 ACE Plan 2018 ACE Plan $ 1,360,354 $ 1,360,354 $ 1,384,292 Approved Transmission 51403 2018 PCB Removal Program 2018 ACE Plan 2018 ACE Pla...

AI summary The text contains a table of approved capital expenditure items related to distribution and transmission projects, including pole top transformer replacement, PCB removal, and steel tower refurbishment, under the 2018 ACE Plan and other related plans.

279,271 $ 1,279,271 $ 1,307,910 Approved Transmission 51975 5P Mobile Substation Replacement 2018 ACE Plan 2018 ACE Plan $ 4,829,458 $ 4,829,458 $ 2,970,055 Awaiting Approval Transmission 51956 6P Mobile Substation Rewind U&U U&U Q3 2017 -...

AI summary The document presents a table containing various capital expenditure items related to transmission, distribution, and generation projects, including their approval status, associated costs, and planning details. These items are tied to different ACE Plans and include projects such as mobile substation replacements, advanced metering infrastructure, and facility repairs.

2018 ACE Plan $ 1,234,178 $ 1,234,178 $ 914,558 Withdrawn Generation 29807 HYD - Tusket Falls Main Dam 2017 ACE Plan (for Subsequent Approval) OTQ - July 23, 2021 $ 9,940,664 $ 36,826,119 $ 25,568,901 Approved Generation 51234 HYD - WRC HV...

AI summary The text outlines several approved and withdrawn capital expenditure items under various ACE Plans, including details on projects such as HVAC upgrades, safety standards improvements, and automation initiatives. It provides financial figures for each item, including approved amounts and dates of approval or withdrawal.

l) Q2 2015 - July 31, 2015 $ 2,379,999 $ 3,802,446 $ 4,026,586 Deferred General Plant 49600 IT - Network Architecture Redesign 2017 ACE Plan (for Subsequent Approval) $ 1,183,826 $ - Approved General Plant 49855 IT Desktop SW Modernization...

AI summary The text presents a table listing various approved and deferred capital expenditure items related to IT and transmission projects, along with associated costs and timelines, referencing the 2016 and 2017 ACE Plans.

s 2017 ACE Plan OTQ - April 16, 2018 $ 1,261,920 $ 2,590,269 $ 2,837,177 Approved Transmission 49779 L6537 Replacements and Upgrades 2018 ACE Plan OTQ - March 4, 2019 $ 1,255,220 $ 2,331,474 $ 2,284,616 Approved Transmission 52320 L6549 20...

AI summary The text presents a table of approved capital expenditures under various ACE Plans, including project details, approval dates, and financial figures. It includes line items such as replacements, upgrades, and control system improvements, with associated costs and approvals.

em Upgrade 2017 ACE Plan (for Subsequent Approval) OTQ - July 3, 2018 $ 1,018,769 $ 1,275,559 $ 1,070,506 Approved Transmission C0001900 Mount Hope 69-25kV Substation 2018 ACE Plan 2018 ACE Plan $ 2,982,338 $ 2,982,338 $ 2,998,218 Approved...

AI summary This document outlines various capital expenditure projects related to transmission and general plant upgrades, including approvals and disapprovals. It includes details such as project names, costs, and approval statuses, with some items not approved at this time.

2 $ 3,693,033 $ 2,691,017 $ 2,691,017 Not Approved at this time Transmission 43324 Replace L6513 / Upgrade Line Terminals 2015 ACE Plan (for Subsequent Approval) OTQ - January 27, 2022 $ 23,429,902 $ 18,626,428 $ 18,625,082 Not Approved at...

AI summary The text presents a list of projects related to transmission and generation, including their approval status, costs, and associated ACE plans. Some projects are approved, while others are not approved at this time. The projects include line terminal upgrades, substation additions, and dam refurbishments.

2019 ACE Plan $ 3,099,862 $ 3,099,862 $ 3,244,208 Approved Transmission C0010952 2019/2020 Substation Polychlorinated Biphenyl (PCB) Equipment2019 Removal ACE Plan 2019 ACE Plan $ 2,786,245 $ 2,786,245 $ 2,792,347 Approved Transmission C00...

AI summary The text lists various approved transmission projects under the 2019 Annual Capital Expenditure (ACE) Plan, including the removal of PCB equipment, steel tower life extension, and replacements and upgrades for transmission switches and breakers, with associated costs and approvals.

2019 ACE Plan $ 1,044,148 $ 1,044,148 $ 1,029,498 Approved Transmission C0011243 L5551 - Replacements and Upgrades 2019 ACE Plan 2019 ACE Plan $ 1,014,077 $ 1,014,077 $ 1,115,386 Approved Distribution C0011208 2019 Padmount Replacement Pro...

AI summary The text presents financial details for various projects under the 2019 and 2020 Annual Capital Expenditure (ACE) Plans, including approved and partially approved items with associated costs and references to pending submissions and orders.

2020 ACE Plan (2019 Pending Submission) OTQ - February 21, 2020 $ 109,691,967 $ 101,787,264 $ 103,396,872 Date: December 12, 2025 Page 446 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix C Page 3 of 9 NS...

AI summary The document provides an overview of the 2020 ACE Plan and includes an update on the status of NS Power capital items as of September 30, 2025, detailing active projects submitted to the NSEB and subsequent submittals.

ACE Plan Reference Submission or Status Category CI Number Title Submission/Date ACE Amount Actual Spend FIN Submission Date FIN Amount Variance (or U&U and P&A) Approved Amount Approved Distribution 47794 Heckman's Island Submarine Cable...

AI summary The document presents a table summarizing various capital expenditure (ACE) plans, including their status, category, CI number, title, submission dates, approved amounts, actual spend, and variance. The table includes projects such as the Heckman's Island Submarine Cable Replacement and Route Network Upgrades.

proved General Plant C0010838 MCC - HVAC Replacement 2019 ACE Plan (for Subsequent Approval) OTQ - October 4, 2021 $ 1,071,364 $ 1,606,254 $ 1,531,910 Approved General Plant C0002137 ECC - Map Board and Technology Modernization 2019 ACE Pl...

AI summary The document outlines several approved and pending capital expenditure items related to infrastructure upgrades, including HVAC replacement, technology modernization, and power line expansions, with associated costs and approval dates.

4,707,040 Approved Transmission C0021123 2020/2021 Substation Polychlorinated Biphenyl (PCB) Equipment2020 Removal ACE Plan 2020 ACE Plan $ 5,197,372 $ 5,197,372 $ 5,482,882 Approved Generation 49949 LM6000 TUC4 Control System Replacement...

AI summary The document lists several approved capital expenditures under the 2020 ACE Plan, including PCB equipment removal, control system replacements, and infrastructure upgrades across transmission and distribution systems in Nova Scotia.

ransmission C0021122 2020/2021 Transmission Switch & Breaker Replacement 2020 ACE Plan 2020 ACE Plan $ 1,312,643 $ 1,312,643 $ 1,518,310 Approved Distribution C0020834 2020/2021 Inaccessible PCB Transformer Replacements 2020 ACE Plan 2020...

AI summary The document lists various approved capital expenditure projects under the 2020 ACE Plan, including transmission switch and breaker replacements, transformer replacements, and new RTU deployments, with associated costs and approvals.

Transmission C0021142 19W-T51 Transformer Replacement 2020 ACE Plan 2020 ACE Plan $ 1,512,336 $ 1,512,336 $ 1,473,279 Approved Distribution C0021182 93V-313-Meteghan Rebuild 2020 ACE Plan 2020 ACE Plan $ 1,075,625 $ 1,075,625 $ 927,225 App...

AI summary The text presents a list of capital expenditure projects approved or under consideration as part of the 2020 and 2021 Annual Capital Expenditure (ACE) Plans, including transformer replacement, infrastructure rebuilds, and smart grid initiatives, with associated costs and approval statuses.

3 Approved General Plant C0023623 AMO Distribution APM Program 2020 ACE Plan (for Subsequent Approval) OTQ - April 6, 2020 $ 1,708,240 $ 1,721,484 $ 1,817,942 Approved Generation 16374 HYD Gaspereau Dam Safety 2008 ACE Plan OTQ - February...

AI summary The document lists several approved capital expenditure projects, including distribution and transmission initiatives, with associated costs and approval dates, primarily under the 2020 and 2021 ACE Plans.

$ 7,055,536 Approved Transmission C0031089 2021/2022 Transmission Right-of-Way Widening 69kV 2021 ACE Plan 2021 ACE Plan $ 5,288,520 $ 5,288,520 $ 5,512,846 Approved Transmission C0031122 L6539 Replacements and Upgrades 2021 ACE Plan OTQ -...

AI summary The text contains a list of approved capital expenditures related to transmission and distribution projects under the 2021 ACE Plan, including line replacements, transformer upgrades, and tower refurbishments, with associated costs and approvals.

1,944,005 $ 2,205,105 Approved Distribution C0031145 2021 Padmount Replacement Program 2021 ACE Plan 2021 ACE Plan $ 1,636,153 $ 1,636,153 $ 1,176,604 Approved Transmission C0031262 2020/2021 Transmission Switch and Breaker Replacement 202...

AI summary This document presents a list of approved capital expenditures across various categories such as distribution, transmission, generation, and general plant, with associated costs and references to the 2021 and 2022 Annual Capital Expenditure (ACE) Plans. Some entries mention pending submissions or subsequent approvals.

$ 1,259,927 $ 1,309,293 Approved Distribution C0041892 New Distribution Rights-of-Way Phase 7 2022 ACE Plan 2022 ACE Plan $ 9,854,291 $ 9,854,291 $ 10,221,584 Approved Transmission C0041893 2022/2023 Transmission Right-of-Way Widening 69kV...

AI summary The document presents a list of approved capital expenditures related to distribution and transmission projects under the 2022 ACE Plan. These include projects such as new distribution rights-of-way, transmission right-of-way widening, PCB equipment removal, and anodes installation, with associated costs and approvals.

2,910,451 OTQ - October 10, 2025 $ 2,910,451 $ (272,067) Approved Transmission C0041989 2022/2023 Sacrificial Anode Installation Program 2022 ACE Plan 2022 ACE Plan $ 3,015,107 $ 3,015,107 $ 2,773,423 Deferred Transmission C0041794 L5031 R...

AI summary The document provides a summary of various capital expenditure projects related to transmission, distribution, and generation in Nova Scotia, including approved and awaiting approval items under the 2022 ACE Plan, with associated costs and funding details.

$ 1,362,281 $ 1,362,281 $ 1,414,118 Awaiting Approval Transmission C0043010 2022/2023 Wood Pole Retreatment Program 2022 ACE Plan 2022 ACE Plan $ 1,300,037 $ 1,300,037 $ 791,054 OTQ - October 10, 2025 $ 791,054 $ (508,983) Approved Transmi...

AI summary The document outlines various capital expenditure items related to transmission and generation projects under the 2022 ACE Plan, including approved and deferred projects with associated costs and funding details.

2022 ACE Plan (for Subsequent Approval) Q4 - February 6, 2023 $ 1,110,293 $ 2,734,313 $ 2,756,903 Approved Transmission C0010956 78W-Martin’s Brook Substation Relocation P&A OTQ - March 3, 2025 $ - $ 5,122,761 $ 4,690,775 Approved Transmis...

AI summary The document outlines the status of capital items under the 2022 and 2026 ACE Plans, providing financial details for various transmission projects. It includes information on approved projects, their costs, and the current status as of September 30, 2025.

ACE Plan Reference Submission or Status Category CI Number Title Submission/Date ACE Amount Actual Spend FIN Submission Date FIN Amount Variance (or U&U and P&A) Approved Amount Approved Transmission C0041807 L5534 Replacements and Upgrade...

AI summary The document outlines approved capital expenditures for transmission-related projects in Nova Scotia, including replacements, upgrades, and refurbishments. It provides details on the approved amounts, actual spending, and variances for specific projects submitted under the ACE Plan.

7 Approved Transmission C0052055 2023/2024 Transmission Right-of-Way Widening 69kV P&A OTQ - December 5, 2022 $ - $ 5,332,315 $ 4,826,689 Approved Distribution C0052056 New Distribution Rights-of-Way Phase 8 P&A OTQ - December 5, 2022 $ -...

AI summary The document lists several approved capital expenditures related to transmission, distribution, and generation in Nova Scotia, including project names, approval dates, and associated costs. These projects are part of the 2023 ACE Plan and other initiatives, with some costs related to unbundled usage and purchases.

13,067,325 Approved Generation C0012838 HYD - Lequille Canal Dyke, Gates and Tailrace Refurbishment 2023 ACE Plan 2023 ACE Plan $ 7,058,816 $ 7,058,816 $ 5,666,283 Approved Generation C0029682 CT VJ2 - Replace Generator Assembly 2023 ACE P...

AI summary The document lists several approved capital expenditure projects under the 2023 ACE Plan, including generation and transmission upgrades, with associated costs and funding details.

463 $ 771,268 Approved Transmission C0055796 2023 EHV Breaker Replacements 2023 ACE Plan OTQ - October 2, 2023 $ 2,048,411 $ 3,463,489 $ 489,115 Approved Transmission C0055696 L5031 Replacement and Upgrades Robinson Corner Tap 2023 ACE Pla...

AI summary The text provides a list of approved capital expenditures related to transmission, distribution, and generation projects under the 2023 ACE Plan. These include items such as breaker replacements, padmount replacements, and turbine valve refurbishments, with associated costs and approvals.

31,170,675 $ 32,729,208 Approved General Plant C0042166 IT - Data Loss Prevention (DLP) Platform 2023 ACE Plan (for Subsequent Approval) OTQ - June 7, 2023 $ 3,233,905 $ 4,261,239 $ 3,944,010 Approved Generation C0051894 TUC - HFO Tank 3 R...

AI summary The document contains a list of approved capital expenditures under the 2023 ACE Plan, including items such as IT infrastructure upgrades, HFO tank refurbishment, and transformer replacements, with associated costs and approval dates.

OTQ - June 7, 2023 $ 1,557,471 $ 2,315,457 $ 2,310,350 Approved Generation C0048591 CT VJ1 Engine P686621 Refurbishment P&A OTQ - March 6, 2023 $ - $ 2,312,509 $ 2,283,878 Approved Generation C0054356 TUC – Roof Replacement U&U U&U OTQ - M...

AI summary This text provides a summary of approved capital expenditures and related costs for various projects, including engine refurbishments, roof replacements, and infrastructure upgrades. It includes references to specific plans such as the 2021 and 2024 ACE Plans, and details associated costs and approvals.

2024 ACE Plan $ 15,722,669 $ 15,722,669 $ 9,787,743 Approved General Plant C0047277 IT - GIS Utility Network Upgrade 2024 ACE Plan 2024 ACE Plan $ 6,175,230 $ 6,175,230 $ 3,336,285 Approved Generation C0049013 HYD - Lower Great Brook Log H...

AI summary The text presents a table with financial details related to the 2024 Annual Capital Expenditure (ACE) Plan, including approved projects, their respective categories, cost estimates, and other financial figures.

CE Plan 2024 ACE Plan $ 4,264,777 $ 5,965,028 $ 5,921,807 Approved Transmission C0056240 2024/2025 Transmission Switch and Breaker Replacements 2024 ACE Plan 2024 ACE Plan $ 3,271,622 $ 3,271,622 $ 3,081,411 Approved Distribution C0057142...

AI summary The document outlines approved capital expenditure items under the 2024 ACE Plan, including transmission and distribution projects, equipment replacements, and turbine refurbishments, with detailed funding allocations.

2024 ACE Plan 2024 ACE Plan $ 2,472,311 $ 2,472,311 $ 562,396 Approved Generation C0060707 CT BGT1 Generator Refurbishment 2024 ACE Plan 2024 ACE Plan $ 3,482,602 $ 3,482,602 $ 7,684 Approved Distribution C0060749 2024 Padmount Replacement...

AI summary The text outlines various approved capital expenditure items under the 2024 ACE Plan, including generator refurbishment, padmount replacement, and breaker replacements, along with associated costs and funding sources.

lation Program 2024 ACE Plan 2024 ACE Plan $ 2,382,113 $ 2,382,113 $ 2,586,372 Approved Transmission C0061545 L6006 Replacements and Upgrades 2024 ACE Plan 2024 ACE Plan $ 5,032,640 $ 5,032,640 $ 6,015,794 Approved Transmission C0061546 L6...

AI summary The text presents a table of approved capital expenditures under the 2024 ACE Plan, detailing various transmission projects with associated costs and approvals.

t 2024 ACE Plan 2024 ACE Plan $ 1,032,911 $ 1,032,911 $ 1,485,549 Approved Transmission C0061883 129H - Kearney Lake Substation Rebuild 2024 ACE Plan 2024 ACE Plan $ 1,017,322 $ 1,017,322 $ 53,949 Approved General Plant C0054755 IT - Conne...

AI summary The text presents a table of capital expenditures under the 2024 ACE Plan, including project approvals, deferrals, and pending approvals, with details on costs and timelines for various infrastructure and IT projects.

POT - HFO Tank Refurbishment 2024 ACE Plan (for Subsequent Approval) OTQ - December 17, 2024 $ 2,012,803 $ 3,684,622 $ 3,628,104 Deferred General Plant C0061287 IT - Third Party Risk Management 2024 ACE Plan (for Subsequent Approval) $ 1,4...

AI summary The text presents a list of capital expenditure items related to the 2024 ACE Plan, including refurbishment of HFO tanks, IT risk management, network security design, and rights-of-way for distribution, with associated costs and approval statuses.

2023 ACE Plan (Less than $1M) Q1 - May 13, 2024 $ 913,947 $ 1,225,491 $ 1,291,556 Date: December 12, 2025 Page 448 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix C Page 5 of 9 NS Power Capital Item Statu...

AI summary This document provides an overview of the 2023 and 2026 Annual Capital Expenditure (ACE) Plans, including funding amounts and project status updates. It highlights the current status of capital items submitted to the Nova Scotia Energy Board (NSEB) as of September 30, 2025.

ACE Plan Reference Submission or Status Category CI Number Title Submission/Date ACE Amount Actual Spend FIN Submission Date FIN Amount Variance (or U&U and P&A) Approved Amount Approved Generation C0059283 LIN2 PE 2023/2024 Winter Capacit...

AI summary The table presents information on approved capital expenditures (ACE) in Nova Scotia, including project titles, categories, CI numbers, submission dates, approved amounts, actual spend, and variances. Projects include winter capacity requirements, substation upgrades, and IT infrastructure improvements.

Transmission C0031048 91H-T11 Transformer Replacement 2025 ACE Plan 2025 ACE Plan $ 6,914,622 $ 6,914,622 $ 85,570 Approved Generation C0039266 HYD - Gulch Overhaul 2025 ACE Plan 2025 ACE Plan $ 1,371,379 $ 1,371,379 $ 287,049 Approved Gen...

AI summary The document lists several approved and pending capital expenditure projects under the 2025 ACE Plan, including transformer replacements, switchgear upgrades, and RTU replacements, with associated costs and approvals.

1,192,508 Approved Transmission C0053295 L5004 Kearney Lake Structure Replacement 2025 ACE Plan 2025 ACE Plan $ 2,478,537 $ 2,478,537 $ 304,281 Approved Transmission C0057682 Spare Transformer Replacement 2025 ACE Plan 2025 ACE Plan $ 2,28...

AI summary This document lists several approved capital expenditures related to transmission, generation, and distribution projects under the 2025 ACE Plan, including costs and other financial details for each project.

$ 1,615,312 Approved Distribution C0068952 2025 PCB Poletop Sampling and Replacement 2025 ACE Plan 2025 ACE Plan $ 7,158,974 $ 7,158,974 $ 1,557,845 Approved Distribution C0068953 2025 PCB Light Replacement 2025 ACE Plan 2025 ACE Plan $ 4,...

AI summary The document outlines several approved capital expenditure projects under the 2025 ACE Plan, including PCB sampling and replacement, light replacement, and substation upgrades, with associated costs and funding details.

3,093,176 $ 1,223,077 Approved Transmission C0069232 L6021 Replacements and Upgrades Phase 1 2025 ACE Plan 2025 ACE Plan $ 3,253,068 $ 3,253,068 $ 1,614,847 Approved Transmission C0069238 2025/2026 Steel Tower Refurbishment 2025 ACE Plan 2...

AI summary The text lists several approved capital expenditures under the 2025 ACE Plan, including transmission and distribution upgrades, SCADA/EMS system improvements, and microwave radio replacements. Some projects are deferred, such as the HYD - Tusket Facility Refurbishment.

1,572,478 $ 1,572,478 $ - Deferred Generation 48913 HYD - Tusket Facility Refurbishment 2025 ACE Plan (for Subsequent Approval) $ 12,972,226 $ 1,078,895 Deferred Transmission C0011358 New Bridgewater Substation 2025 ACE Plan (for Subsequen...

AI summary The text presents a list of projects under the 2025 ACE Plan, including deferred and approved items related to generation and transmission, with associated costs and approval statuses. Key projects include the Tusket Facility Refurbishment, New Bridgewater Substation, and the Eastern Clean Energy Initiative (ECEI) - Transmission.

$ 5,062,652 $ 5,644,468 $ 4,635,351 Approved Generation C0059783 HYD Upper Lake Falls 2 Overhaul 2025 ACE Plan (for Subsequent Approval) OTQ - September 9, 2025 $ 1,678,153 $ 1,582,014 $ 27,269 Approved General Plant C0061284 IT - OT Cyber...

AI summary The text presents a list of approved and awaiting approval capital expenditures, including details such as project names, approval statuses, and associated costs. These expenditures are related to the 2025 ACE Plan and are subject to various approvals and orders.

- May 16, 2025 $ 1,440,911 $1,544,190 $ 340,357 Awaiting Approval Generation C0068655 LM6000 191-332 Life Extension 2025 ACE Plan (for Subsequent Approval) Q2 - August 5, 2025 $ 6,013,454 $ 18,948,560 $ 18,457,860 Pending Submission Genera...

AI summary The document outlines various capital expenditure items related to generation and distribution, including pending approvals and submissions, with associated costs and timelines, all under the 2025 ACE Plan for subsequent approval.

l) OTQ - July 7, 2025 $ 3,255,440 $ 2,530,405 $ 1,843,307 Approved Generation C0067906 POA Boiler Refurbishment 2025 2025 ACE Plan (for Subsequent Approval) OTQ - July 7, 2025 $ 1,213,152 $ 1,218,254 $ 1,525,527 Approved Generation C006790...

AI summary The text lists various approved capital expenditures, including boiler refurbishments, system upgrades, and infrastructure conversions, with associated costs and approval dates, primarily under the 2025 ACE Plan and other related plans.

(Less than $1M) Q1 - May 16, 2025 $ 534,006 $ 1,241,640 $ 1,065,703 Approved Generation C0073348 HYD - WRC Surge Lake Volume Optimization U&U Q1 - May 16, 2025 $ - $ 1,736,278 $ 691,019 Approved Generation C0073965 TRE5 U&U Burner Nest Wat...

AI summary The document presents a list of approved and awaiting approval capital expenditure items, including details such as project names, costs, and approval dates. These items are categorized under different headings such as Generation and General Plant, with associated costs and funding sources.

U&U Q2 - August 5, 2025 $ - $ 2,426,669 $ 445,032 Approved Transmission C0074130 Robie Street Underground P&A OTQ - September 9, 2025 $ - $ 4,465,119 $ 1,221,314 Awaiting Approval Generation C0080112 HYD Big Falls Unit 6 Rotor Re-Insulatio...

AI summary The text provides a table listing various projects with their status, costs, and associated dates. These projects include transmission, generation, and general plant initiatives, with some awaiting approval and others already approved. Costs and associated details are provided for each item.

2026 ACE Plan 2026 ACE Plan $ 2,818,855 $ 2,818,855 $ 66,043 Awaiting Approval Transmission C0053234 96H-T1 Transformer Replacement 2026 ACE Plan 2026 ACE Plan $ 2,056,752 $ 2,056,752 $ 21,093 Awaiting Approval Generation C0068888 TUC3 Con...

AI summary The text presents a list of capital expenditure items under the 2026 ACE Plan, including transformer replacements, system upgrades, and switch replacements, with associated costs and approval status.

2026 ACE Plan 2026 ACE Plan $ 2,074,494 $ 2,074,494 $ 72,103 Date: December 12, 2025 Page 449 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix C Page 6 of 9 NS Power Capital Item Status Update 3rd Quarter...

AI summary This document provides an overview of the 2026 ACE Plan, including a capital item status update as of September 30, 2025. It outlines active projects submitted to the NSEB and explains when projects are removed from the report.

ACE Plan Reference Submission or Status Category CI Number Title Submission/Date ACE Amount Actual Spend FIN Submission Date FIN Amount Variance (or U&U and P&A) Approved Amount Awaiting Approval Transmission C0070909 70W-T52 Transformer A...

AI summary The document presents a table outlining several capital items (CIs) under the 2026 ACE Plan, including their status, category, CI numbers, titles, submission dates, ACE amounts, actual spend, and variance. These items are related to infrastructure upgrades in transmission and distribution systems.

on C0080110 L7012 Replacements and Upgrades Phase 1 2026 ACE Plan 2026 ACE Plan $ 5,370,318 $ 5,370,318 $ - Awaiting Approval General Plant C0080111 2026 RTU Deployment 2026 ACE Plan 2026 ACE Plan $ 8,322,655 $ 8,322,655 $ - Awaiting Appro...

AI summary The text presents a list of capital expenditure items under the 2026 ACE Plan, including replacements, upgrades, and refurbishments across various projects, with associated costs listed for each item.

C0080206 POA Boiler Refurbishment 2026 2026 ACE Plan 2026 ACE Plan $ 1,304,600 $ 1,304,600 $ - Awaiting Approval General Plant C0080252 Intelligent Asset Data Capture & Integration Platform 2026 ACE Plan 2026 ACE Plan $ 267,941 $ 267,941 $...

AI summary The text lists several capital expenditure projects under the 2026 ACE Plan, including boiler refurbishments, asset data integration platforms, distribution right of way expansions, and various hydroelectric refurbishment and analysis projects. Some are awaiting approval, while others are pending submission.

595 HYD - TUS 1 Overhaul 2026 ACE Plan (for Subsequent Approval) $ 5,649,954 $ 310,075 Pending Submission Transmission 51098 L-6014 Shannon Park Transmission Towers 2026 ACE Plan (for Subsequent Approval) $ 39,471,723 $ 1,476,385 Pending S...

AI summary The text lists various capital expenditure projects under the 2026 ACE Plan, including infrastructure overhauls, software implementations, and transmission tower upgrades, with associated costs and approvals pending.

02 Sydney Depot Improvements 2026 ACE Plan (for Subsequent Approval) $ 2,700,000 $ - Pending Submission Transmission C0032382 142H - Susie Lake Substation 2026 ACE Plan (for Subsequent Approval) $ 8,256,386 $ 671,904 Pending Submission Gen...

AI summary The document lists several capital expenditure items under the 2026 ACE Plan, including improvements to the Sydney Depot, Susie Lake Substation, and various IT and generation-related projects, with associated costs and approvals pending.

HYD ANN Facility Isolation 2026 ACE Plan (for Subsequent Approval) $ 4,083,925 $ 2,778,287 Pending Submission Transmission C0059483 83V L-5017 and L-5046 Rebuild Tap 2026 ACE Plan (for Subsequent Approval) $ 1,207,318 $ 212,714 Pending Sub...

AI summary The document outlines several capital expenditure projects under the 2026 ACE Plan, including facility isolation, transmission rebuilds, IT migrations, and environmental upgrades, with varying amounts approved and pending.

IT - Managed Detect & Respond 2026 ACE Plan (for Subsequent Approval) $ 2,585,071 $ 140,002 Pending Submission General Plant C0068714 IT - Identity & Access Management 2026 ACE Plan (for Subsequent Approval) $ 4,324,589 $ 914,563 Pending S...

AI summary The text lists several IT and transmission projects with associated costs under the 2026 ACE Plan (for Subsequent Approval), including IT security, DERMS solutions, ADMS upgrades, and transformer replacements.

10H-T2 Transformer Replacement 2026 ACE Plan (for Subsequent Approval) $ 2,878,891 $ 20,582 Pending Submission Transmission C0070327 IR 673 Network Upgrade Benjamins Mill Wind 2026 ACE Plan (for Subsequent Approval) $ 265,000 $ 7,946 Pendi...

AI summary The text lists various capital expenditure projects under the 2026 ACE Plan, including transformer replacements, network upgrades, and the construction of a new substation, with associated costs and approvals pending.

HYD Malay Falls Rubber Dam 2026 ACE Plan (for Subsequent Approval) $ 2,237,339 $ 42,684 Pending Submission Generation C0076273 Bear Head Ash Management Site - Life Extension 2026 ACE Plan (for Subsequent Approval) $ 10,148,108 $ 18,725 Pen...

AI summary The document outlines several pending submissions related to capital expenditures under the 2026 ACE Plan, including projects such as the Malay Falls Rubber Dam, Bear Head Ash Management Site life extension, and various infrastructure upgrades across generation, distribution, and transmission systems.

Replacements and Upgrades Phase 1 2026 ACE Plan (for Subsequent Approval) $ 2,490,532 $ - Pending Submission Generation C0080219 HYD Deep Brook Spillway & Intake Refurbishment 2026 ACE Plan (for Subsequent Approval) $ 3,142,201 $ 4,250 Pen...

AI summary This text outlines various capital expenditure projects under the 2026 ACE Plan, including turbine refurbishments, infrastructure upgrades, and other initiatives, with associated costs and pending approvals.

se 2 2026 ACE Plan (for Subsequent Approval) $ 13,000,000 $ 2,875,292 Pending Submission General Plant C0082133 IT - Renew Microsoft Enterprise Agreement 2026 ACE Plan (for Subsequent Approval) $ 1,800,000 $ - Pending Submission Generation...

AI summary The text outlines the 2026 ACE Plan (for Subsequent Approval) with specific line items related to IT and generation capacity requirements, along with deferred or cancelled projects from the 2025 ACE Plan. These projects are part of broader planning and capital expenditure processes.

9 NS Power 2025 ACE Plan Items – Deferred or Cancelled 3rd Quarter Overview - as of September 30, 2025 This report includes any deferred or cancelled projects that were included in the 2025 ACE Plan. 2025 ACE 2025 ACE Project CI Project Ti...

AI summary The report outlines deferred or cancelled projects from the 2025 ACE Plan, including the HYD - Tusket Facility Refurbishment and TRE5 Stack Expansion Joint Replacement. The Tusket project is deferred to 2027 due to additional engineering requirements, while the TRE5 project is deferred to 2026 with risk mitigation measures.

Deferred 2026 Less than $1M Through further scoping it was determined the risk could be mitigated in 2025 with additional monitoring and detection. C0020331 TRE5 Air Heater Expansion Joint Replacement 354,575 385,222 Deferred 2026 Less tha...

AI summary Several projects related to infrastructure upgrades and maintenance have been deferred or cancelled due to risk mitigation strategies, additional monitoring, and updated condition assessments. These decisions aim to optimize resource allocation and ensure that necessary actions are taken based on current evaluations.

Cancelled Pt. Aconi This project has been cancelled, as updated condition assessment revealed the risk does not need immediate mitigation. C0060572 TUC1 Secondary Air & Recirculation Damper Replacement 77,424 77,424 Cancelled Less than $1M...

AI summary Several projects related to TUC1 and TUC2 have been cancelled or deferred. The cancellations are due to risks being manageable through 2026 and integration into a major boiler upgrade starting in 2027. One project was deferred to 2027 for further scoping and engineering.

Less than $1M This project has been cancelled, as the risk can be managed through 2026 and will also be completed as part of a major boiler upgrade on TUC1 which will begin in 2027. C0068303 LIN Wastewater Lagoon Algae Control 2025 102,074...

AI summary Several projects under the LIN and TRE categories have been either cancelled or deferred to 2026 due to effective risk management practices and updated condition assessments. These include wastewater lagoon algae control, north water wall replacement, air preheater seal refurbishment, and sewage lift station upgrades.

2026 Less than $1M This project is being deferred to 2026 outage. The existing approach to management of this asset is expected to address near-term risks. C0061363 TRE5 - Screenwash Pump Replacement 129,989 151,107 Deferred 2026 Less than...

AI summary Several capital projects related to Thermal Recovery Equipment (TRE) have been deferred or cancelled due to updated condition assessments and risk management strategies. These decisions are based on the existing approach to asset management being sufficient to address near-term risks, and some risks being managed through other capital items.

Less than $1M Deferred due to U&U capital work utilizing available resources. The existing approach to management of this asset is expected to address near-term risks. C0068691 TRE6 - Boiler Main Stop Valve 148,839 162,539 Deferred 2026 Le...

AI summary Several capital projects under the U&U (Unbundled Usage) program have been deferred or cancelled due to the utilization of available resources and the need to better define project scope. These include boiler valve refurbishments, instrument air dry replacements, and fire protection systems. The existing management approach is expected to address near-term risks.

elled Less than $1M This project has been cancelled. Project scope will be completed as part of CI C0069829 TUC - Relay Room Fire Suppression System. C0068906 TUC6 Boiler Feed Pump Refurbishment 2025 302,097 302,097 Deferred 2026 Less than...

AI summary Several projects related to infrastructure upgrades and maintenance have been deferred or cancelled due to reprioritization, budget constraints, or the need for further scoping. These include boiler feed pump refurbishment, facility isolation, penstock recoating, and battery bank replacement. The existing asset management approach is expected to address near-term risks.

rred 2027 Less than $1M Deferred due to reprioritization. The existing approach to asset management of this asset is expected to address near-term risks. C0039046 LIN Ash Silo Refurbishment 2024 197,599 214,456 Cancelled Less than $1M This...

AI summary The document outlines several deferred and cancelled projects from the 2025 Annual Capital Expenditure (ACE) Plan, including the 2027 project deferred due to reprioritization and two projects cancelled based on updated risk assessments. These decisions reflect a revised approach to asset management.

9 NS Power 2025 ACE Plan Items – Deferred or Cancelled 3rd Quarter Overview - as of September 30, 2025 This report includes any deferred or cancelled projects that were included in the 2025 ACE Plan. 2025 ACE 2025 ACE Project CI Project Ti...

AI summary The 2025 Annual Capital Expenditure (ACE) Plan for NS Power includes several deferred or cancelled projects, such as the LIN Coal Amenities Trailer Replacement and LIN Coal Stacker Refurbishment 2025. These projects were cancelled due to updated condition assessments indicating that the risks did not require immediate mitigation.

Cancelled Less than $1M This project has been cancelled. Project scope will be completed as part of CI C0060819 LIN HFO/LFO Line Refurbishment 2024. C0068186 LIN Kubota Replacement 2025 36,674 43,972 Cancelled Less than $1M Cancelled due t...

AI summary Several projects under the Nova Scotia Power Inc. (NSPI) have been cancelled or deferred due to the utilization of available resources for Unbundled Usage (U&U) capital work. The existing approaches are deemed sufficient to address near-term risks, and the projects will be completed as part of other initiatives.

Less than $1M Deferred due to U&U capital work utilizing available resources. The existing approach to management of this asset is expected to address near-term risks. C0059533 WIN - DIG Gearbox Replacement WTG19 716,489 761,741 Deferred 2...

AI summary The document outlines several capital projects deferred due to reprioritization or the need for additional engineering. These include gearbox replacements for wind turbines, spare cable replacement, and substation additions, with the expectation that existing asset management approaches will address near-term risks.

5,149,415 13,954,518 Deferred 2026 Subsequent Submittal Additional engineering is required before project can progress to construction. C0053214 76W-T1 Transformer Replacement 1,938,848 2,279,295 Deferred 2026 Subsequent Submittal Project...

AI summary The text outlines several deferred and cancelled projects, primarily related to infrastructure and IT upgrades, with reasons including the need for additional engineering, reprioritization, and integration with other projects. These projects are scheduled for future submissions or approvals, notably in 2026.

4,353,461 Deferred 2026 Subsequent Submittal This project is delayed due to the cyber event. Resources were required for priority restoration. C0068718 IT - DERMS Solution Project 1,950,047 2,993,200 Deferred 2026 Subsequent Submittal Defe...

AI summary The document lists several IT projects that have been deferred due to a cyber event, requiring resources for priority restoration. These include the IT - DERMS Solution Project, IT - Identity and Access Management, and IT - Managed Detect & Respond. All are part of the 2026 Annual Capital Expenditure Plan and were submitted as Subsequent Submittals.

2026 ACE Plan Appendix C Page 9 of 9 NS Power Final Cost Report 3rd Quarter Overview - as of September 30, 2025 This report includes a list of all FIN capital work orders that have fallen outside the timelines under the CEJC. (Within six m...

AI summary The 2026 ACE Plan Appendix C lists capital work orders that have fallen outside the timelines under the CEJC. Projects such as the 2021 Padmount Replacement Program and the 6P Mobile Substation Rewind are either completed or forecast to be outside the allowed FIN tolerances. Final cost applications are planned for submission in 2026.

SEB on December 1, 2025 52314 1C-GT1/UT1 Replacement 11/30/2020 2,032,393 1,678,006 FIN CWO submitted to NSEB on December 1, 2025 This project is now complete; however, the final cost application is being held until the functionality C0042...

AI summary The text provides information on several completed projects with pending final cost applications, including IT security upgrades, wood pole retreatment, and smart grid initiatives. These projects are being processed by the Nova Scotia Energy Board (NSEB) under various proceedings, with final costs contingent on investigations and asset disposition processes.

REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 1 of 179 CEJC Stakeholder Engagement Presentation Date: December 12, 2025 Page 454 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan...

AI summary The document outlines directives from the Board related to the 2025 and 2016 Annual Capital Expenditure (ACE) Plans, focusing on stakeholder engagement and the need to amend the Scope Change definition within the Capital Expenditure Justification Criteria (CEJC) for the 2026 ACE Plan.

g proposed amendments in the 2026 ACE Plan. 2016 ACE Plan Directive: The Board’s 2016 ACE Plan (M07176) Order and Decision provided the following directive requiring stakeholder engagement: 4. The Board directs NSPI to discuss any changes...

AI summary The document discusses proposed amendments to the 2026 Annual Capital Expenditure Plan (ACE Plan), referencing the 2016 ACE Plan directive requiring stakeholder engagement before submitting changes to the Capital Expenditure Justification Criteria (CEJC). The 2025 ACE Plan amendments were assumed approved, with some requests for clarification on ATO and Scope Change processes. References to UARB were updated to NSEB as per the Board’s request.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 6 of 179 New Updates - Scope Change • As discussed in the 2025 ACE Plan process, there is opportunity to clarify the definition of a Scope Change application in the...

AI summary The document discusses updates to the definition of a Scope Change application in the Capital Expenditure Justification Criteria (CEJC) as outlined in the 2026 Annual Capital Expenditure (ACE) Plan. It emphasizes the importance of clarifying when a project's intent changes, and outlines examples that would trigger a Scope Change application.

2026 ACE Plan Appendix D Page 7 of 179 New Updates - Scope Change • Examples that would trigger a Scope Change application: o The refurbishment (component replacement) of an asset is changed to a full asset replacement. (i.e. a Steam Turbi...

AI summary This section outlines the conditions under which a scope change would be required for the 2026 ACE Plan. Examples include changing from component replacement to full asset replacement or altering the technology application. However, changes in quantity of units without altering the project intent are not considered scope changes.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 8 of 179 New Updates – FIN • FINs often take more time to process than other capital applications, due to required final costing activities. • In particular, undersp...

AI summary The 2026 ACE Plan Appendix D discusses challenges in processing FINs, particularly underspent ones, due to delays in final costing and unused contingency. It recommends adjusting the underspend threshold and extending the timeline for filing to improve regulatory efficiency.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 9 of 179 New Updates - Other • Removed “Revenue Requirement in ACE Plan” section, in alignment with 2022 ACE Plan Decision (M10366) • Addition of Retirement Informat...

AI summary The 2026 ACE Plan has been updated to remove the 'Revenue Requirement in ACE Plan' section in alignment with the 2022 ACE Plan Decision (M10366). Additional changes include the addition of Retirement Information and Contingency Information under Capital Application Requirements, in line with Board direction under Revised Accounting Policies (M09229) and the 2022 ACE Plan (M10366). Clarifications have been made regarding Routine ATO applications for sub-routines under $1 million, and minor edits in Thermal and Routines sections.

Section Summary CEJC Detailed CEJC Substantive/ Revision Description (Summary/Detailed) Page # Page # Non-Substantive Definitions (1.0) 5-6 of 54 6 of 113 Substantive Modification of FIN definition and addition of Scope and Scope Change de...

AI summary The document outlines modifications to the FIN definition and the addition of Scope and Scope Change definitions in the Definitions section. It also notes the removal of the Revenue Requirement section from the Annual Capital Expenditure Plan, as per the Board's 2022 ACE Plan Decision, with the Board reserving the right to seek this information in future proceedings.

This section is therefore outdated, and has been removed. Capital Application Requirements 27-28 of 54 45-46 of 113 Substantive Addition of Retirement Information and Contingency (11.2) Information as required information for capital appli...

AI summary The text outlines updates to capital application requirements, including the addition of retirement information and contingency details in line with accounting policies and the 2022 ACE Plan. It also mentions formatting improvements and clarifications on routine capital ATO applications.

and actual spend is less than $1 million threshold, then no Routine ATO application for the specific sub-routine. Final Cost Application (FIN) 33 of 54 51 of 113 Substantive Amended underspend threshold from -5%/-$250,000 to - Requirements...

AI summary The document outlines adjustments to the Final Cost Application (FIN) process, including changes to the underspend threshold and timeline for filing. It also details minor edits to the Thermal section and Appendix A of the Nova Scotia Power Routine Program. These updates are part of the 2026 Annual Capital Expenditure (ACE) Plan.

TION REMOVED) 2026 ACE Plan Appendix D Page 14 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document TABLE OF CONTENTS

AI summary This document outlines Nova Scotia Power Inc.'s 2026 Annual Capital Expenditure Plan (ACE Plan) and includes an appendix related to capital planning and capital expenditure justification criteria.

Appendix D Page 14 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document TABLE OF CONTENTS

AI summary This document outlines Nova Scotia Power Inc.'s approach to capital planning and capital expenditure justification criteria, providing a structured overview of the processes and considerations involved in planning and justifying capital expenditures.

1.0 Defini ons ......................................................................................................................... 4 2.0 Introduc on .......................................................................................

AI summary The document outlines the capital planning process for NS Power, including budgeting, execution, ranking, and economic analysis. It also discusses financial criteria, parameters, and the types of capital applications submitted for NSEB approval, along with the requirements for such approvals.

26 11.1 General Requirements ......................................................................................... 26 11.2 Capital Applica on Requirements ....................................................................... 26 11.3...

AI summary This document outlines requirements related to capital applications, authorization to overspend, final cost applications, and routine expenditures. It includes sections on general requirements, capital cost incurrence, and confidentiality. The content is structured into numbered sections with subtopics detailing specific procedures and classifications.

.......................................................................................... 38 16.0 Confiden ality ................................................................................................................. 39 17.0 Cap...

AI summary The document outlines confidentiality considerations and details the Capital Expenditure Justification Criteria, including sections on innovation, health and safety, environment, land use, and system design.

......................................................... 51 Month DD, YYYY Page 2 of 54 Date: December 12, 2025 Page 467 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 15 of 179 Nova ScoƟa Power...

AI summary The document outlines Nova Scotia Power Inc.'s Capital Planning and Capital Expenditure Justification Criteria, including sections on metering equipment, work support facilities, information technology, and vehicles. It also defines the Annual Capital Expenditure (ACE) Plan as a document submitted annually to the NSEB detailing all planned capital projects.

s Annual Capital Expenditure (ACE) Plan: A document containing details regarding all of NS Power’s capital projects planned for a given calendar year. The ACE Plan is submi ed to the NSEB every year. AuthorizaƟon to Overspend (ATO): A capi...

AI summary The text defines key terms related to capital expenditures and project management for Nova Scotia Power, including the Annual Capital Expenditure (ACE) Plan, Authorization to Overspend (ATO), and Capital Expenditure Justification Criteria (CEJC). These terms outline the planning, approval, and financial management of capital projects.

). Discounted Payback Period: This is a measure of economic value. It represents the number of years required to pay back the ini al capital cost of a project. It measures the levered payback period. DiscreƟonary Project: Investments that...

AI summary The text discusses the Economic Analysis Model (EAM) used by Nova Scotia Power Inc. to calculate the present value of revenue requirements and economic value of projects. It also defines terms such as 'Discounted Payback Period' and 'Discretionary Project'.

project. The so ware takes capital costs, avoided costs, revenue, expenses, and taxes into considera on to give a Net Present Value (NPV), internal rate of return (IRR), and discounted payback period. Economically JusƟfied Project: A capit...

AI summary The text outlines various types of capital projects, including economically justified, environmental, and essential projects, and explains the use of the Economic Analysis Model (EAM) to assess their benefits. It also defines terms such as 'Final Cost (FIN)' and 'Individual Capital Item' and discusses the Integrated Resource Plan as a long-term planning framework for evaluating utility resources.

an: A long-term planning process and framework within which the costs and benefits of both demand and supply side resources are evaluated to develop the least total cost mix of u lity resource op ons. InformaƟon Request (IR): A request fro...

AI summary This document outlines Nova Scotia Power Inc.'s capital planning and capital expenditure justification criteria, emphasizing the evaluation of demand and supply-side resources, the role of the Investment Review Team, and the use of metrics like IRR in decision-making.

vestment ini a ves are con nuously monitored and the status of the capital program is communicated to NS Power’s Leadership Team. Leadership Team: Senior Managers, Directors and Execu ve of NS Power. Nova ScoƟa Energy Board (NSEB): On Apri...

AI summary The text discusses the monitoring of capital investments and the transition of regulatory oversight from the Utility and Review Board to the Nova Scotia Energy Board. It also defines key terms such as 'Planned and Advanced' capital items and describes the PowerPlan software used for managing capital projects.

m: A capital item containing a number of projects that are high volume, repe ve, like-for-like capital replacements, enhancements, or addi ons that are expected to con nue into the foreseeable future. Safety Project: A project that is jus...

AI summary This document outlines Nova Scotia Power Inc.'s capital planning and capital expenditure justification criteria, including definitions of key terms like 'capital item,' 'safety project,' and 'special protection system.' It provides a framework for evaluating and approving capital projects based on their scope, safety, and long-term viability.

2026 ACE Plan Appendix D Page 19 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document NPCC Emergency Opera on Criteria A-3, is not considered a Special Protec on System. Conven onally sw...

AI summary This document outlines Nova Scotia Power Inc.'s capital planning and capital expenditure justification criteria. It defines the Total Cost of Ownership (TCO) as the sum of upfront capital costs and operating expenses over an asset's useful life. It also explains Unforeseen and Unbudgeted (U&U) capital items, which are not included in prior or current ACE Plans. The Weighted Average Cost of Capital (WACC) is used in the Economic Analysis Model (EAM) to assess the Net Present Value (NPV) of capital projects.

(WACC) is determined by the Finance Team and incorporated into the Economic Analysis Model (EAM) in order to determine the Net Present Value (NPV) and discounted payback of a capital project Acronyms ACE Annual Capital Expenditure ACHI Avo...

AI summary This document outlines Nova Scotia Power Inc.'s approach to capital planning and capital expenditure justification criteria, including the use of the Economic Analysis Model (EAM) and the determination of the Weighted Average Cost of Capital (WACC) for evaluating capital projects.

2026 ACE Plan Appendix D Page 20 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document NERC North American Electric Reliability Corpora on NPCC Northeast Power Coordina ng Council NPV Net...

AI summary This document outlines Nova Scotia Power Inc.'s 2026 Annual Capital Expenditure (ACE) Plan and includes references to regulatory bodies and financial criteria used for capital planning and expenditure justification. It also references a 1995 ACE Plan decision by the Nova Scotia Energy Board.

he U lity, the Company) file evidence rela ng to its 1995 Annual Capital Expenditure (ACE) Plan by January 12, 1995, and set March 6, 1995 as the commencement date for a hearing. In an exchange of correspondence between the Company and the...

AI summary The document outlines the process for NS Power's Annual Capital Expenditure (ACE) Plan, including the submission of evidence, the Board's oversight role, and the Capital Expenditure Justification Criteria (CEJC). It also discusses changes to the Public Utilities Act, which raised the capital item approval threshold for large-scale utilities to $1,000,000.

wer’s rate base. 1 1995 ACE Plan Board Decision (March 31, 1995) NS Power-P-866-DEC. Month DD, YYYY Page 9 of 54 Date: December 12, 2025 Page 474 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 22...

AI summary Nova Scotia Power Inc. outlines its commitment to managing capital expenditures in accordance with the Capital Expenditure Justification Criteria (CEJC). The document will be maintained by NS Power and revised with stakeholder input before being filed with the Board for approval.

s of the capital approval process. This begins during the development and submi al of the ACE Plan and con nues un l the project is complete and receives final cost approval. NS Power is commi ed to: • Delivering effec ve and efficient servic...

AI summary The Capital Expenditure Justification Criteria (CEJC) ensures NS Power uses consistent economic, financial, and technical standards to justify capital spending, aiming to maximize customer benefits and minimize rate impacts. The process begins with the submission of the ACE Plan and continues until final cost approval.

proval of capital projects in a clear and structured manner; • To provide the assurance NS Power has appropriate levels of accountability regarding the oversight of the capital processes; • To ensure that the jus fica on criteria reflect a...

AI summary This document outlines Nova Scotia Power Inc.'s capital planning and capital expenditure justification criteria, emphasizing accountability, oversight, and the use of consistent practices. The Investment Review Team (IRT) oversees the capital program, ensuring projects are prioritized and monitored effectively.

capital projects that may be included in the ACE Plan. This requires coordina on between the genera on, transmission, distribu on and corporate groups, Asset Management, Finance and Regulatory Affairs. In Genera on, Transmission, Distribu o...

AI summary The document outlines the process for compiling and reviewing capital projects for inclusion in the Annual Capital Expenditure (ACE) Plan. It involves coordination between various departments and the use of PowerPlan to input project details, including justification and cost profiles. Projects are ranked based on health and safety, environmental compliance, and business sustainability criteria.

conomics (based on payback period, and revenue requirement); requirement to serve. Month DD, YYYY Page 13 of 54 Date: December 12, 2025 Page 478 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 26 o...

AI summary Nova Scotia Power Inc. evaluates technically justified IT projects based on customer impact, financial impact, compliance with regulations, and operational sustainability. The capital program includes essential projects for health, safety, regulatory compliance, service delivery, and risk mitigation. Projects improving customer reliability are assessed based on performance metrics like SAIDI, SAIFI, and CAIDI.

rained by a number of factors including the ability to effec vely execute the annual program with the available me and resources, the maintenance cycle of the genera ng facili es and company cash flow. The NS Power Execu ve approval process...

AI summary The document outlines the process for developing and submitting the Annual Capital Expenditure (ACE) Plan by NS Power, including executive approval, project ranking, and submission to the NSEB. It emphasizes the flexibility of the capital program and the criteria used for project ranking.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 27 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document for the capital project are further defined. All ranking...

AI summary Nova Scotia Power Inc. outlines its capital planning and expenditure justification criteria, emphasizing the review process by an Investment Review Team. Projects are ranked based on criticality and condition, with colors indicating priority and risk levels. Multiple factors may influence rankings, and red indicates high priority.

s represent projects that carry a higher risk than the projects in the green rankings. While the colours provide a visual illustra on of risk, the ranking numbers are the focus of the ranking process. A lower ranking suggests a lower level...

AI summary The document discusses the ranking methodology for projects based on risk levels, with lower rankings indicating lower risk but not necessarily lower priority. Projects may be completed during planned outages if asset conditions require action. The rankings are influenced by multiple factors and professional judgment from NS Power staff and third-party experts.

2026 ACE Plan Appendix D Page 28 of 179 ASSET MANAGEMENT CRITICALITY & CONDITION RISK ALIGNMENT MATRIX Criticality (Based on Consequence) CRITICALTY VALUE RISK MATRIX Health & Safety Environment Business Sustainability Consequence • Regula...

AI summary This section of the 2026 Annual Capital Expenditure Plan Appendix D outlines an Asset Management Criticality & Condition Risk Alignment Matrix. It categorizes risks based on their impact on health and safety, the environment, and business sustainability, with a focus on regulatory requirements, safety incidents, and environmental impacts.

per year and 1 in 10 operating years. Failure or occurrence is almost certain (91-100% ). Available data, past Almost Certain 5 experience and or subject matter expert input indicates an expected occurrence rate of greater than once per ye...

AI summary This document outlines the 2026 Annual Capital Expenditure (ACE) Plan Appendix D for Nova Scotia Power Inc., focusing on General Plant. It includes criteria for capital planning and expenditure justification, with references to risk levels and probabilities of failure or occurrence.

EDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 30 of 179 General Plant Projects under General Plant primarily involve informa on technology, communica ons and facili es ini a ves. With the excep on of IT which is...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan Appendix D discusses General Plant projects, which focus on information technology, communications, and facilities initiatives. Economic analysis is used to determine project feasibility, with the Economic Analysis Model (EAM) comparing revenue requirements and avoided costs to evaluate alternatives.

wing are typical inputs into the model: • Capital investment profile • Opera ng cash flows, including avoided costs The model calculates the following: • Revenue requirement • Income tax associated with the capital expenditures • Discounte...

AI summary The document outlines a model used to evaluate capital investments, including revenue requirements, income tax, discounted net cash flow, and economic indicators like NPV and IRR. Avoided costs are calculated using probabilities of failure, capacity factors, and replacement energy costs, with inflation used as an escalator for future years.

infla on as an escalator will be more closely examined and discussed with stakeholders. Month DD, YYYY Page 19 of 54 Date: December 12, 2025 Page 484 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page...

AI summary The document discusses the use of an economic analysis model (EAM) for capital expenditure justification, highlighting its simplicity, consistency, and ability to provide immediate economic insights. It also mentions limitations, such as the lack of monthly cash flow entry, and the inclusion of sensitivity analyses to test variances in capital spend and project timing.

ty on what is included in the costs comprising each alterna ve. Addi onal clarifying notes, if necessary, can be wri en onto the “Notes/Comments” sec on on the first page/tab of the EAM. Administra ve Overhead (AO) - Project capital cost a...

AI summary The document outlines the inclusion of administrative overhead (AO) in the revenue requirement analysis for capital projects and discusses the potential impact of removing the AO credit on economically justified projects. It emphasizes the need for careful evaluation of AO credits to ensure appropriate project recommendations.

2026 ACE Plan Appendix D Page 33 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document

AI summary This document provides an overview of Nova Scotia Power Inc.'s 2026 Annual Capital Expenditure Plan, focusing on capital planning and capital expenditure justification criteria.

Deleted: 6.3.2 Revenue Requirement DirecƟve in 6.3.3 Total Cost of Ownership Annual Capital Expenditure Plan¶ ¶ In the Board’s 2011 ACE Plan decision, the Board provided In the Board’s 2022 ACE Plan decision, the Board provided the followi...

AI summary The document discusses the 2011 and 2022 ACE Plan decisions by the Board, which direct NSPI to use Total Cost of Ownership (TCO) for IT projects over $1 million when an Economic Analysis Model (EAM) is not available. It also outlines the requirement for NSPI to provide an approximate calculation of how the ACE Plan affects revenue requirements.

ses over its expected useful life. It accounts for all the capital pursuant to the 2016 ACE Plan Terms of Consensus, NS Power also provides a version of the overall revenue and opera ng costs, including the upfront capital costs. In addi o...

AI summary The document discusses the Total Cost of Ownership (TCO) as a tool for evaluating capital investments, emphasizing the alignment of the TCO timeframe with the useful life of IT software or hardware. It highlights that when capital expenditures match depreciation expenses, there is minimal impact on the rate base or customer revenue requirement.

stment rather than a prescribed in a given year, there is minimal effect on rate base or meline. associated revenue requirement and therefore it is excluded from the calcula on.¶ impact considers the following inputs:¶ ¶ • Capital expenditu...

AI summary The text discusses the minimal impact of capital expenditures on rate base and revenue requirement, considering factors such as capital expenditures compared to depreciation expense and administrative overhead credit. It outlines the inputs used in the analysis.

ased on the propor on of capital expenditures in excess of deprecia on expense of all assets in each year.¶ • Incremental interest based on the cost of debt mul plied by the por on of debt to total capital of the incremental rate base¶ • A...

AI summary The text outlines several financial components related to capital expenditures, including incremental interest, AFUDC, income taxes, and net earnings, all calculated based on the proportion of capital expenditures relative to depreciation expenses and the capital structure.

eturn mul plied by the por on of equity to total capital of the incremental rate base.¶ • Addi onal fixed cost recovery received from customer growth achieved through capital investment to serve these customers.¶ Deprecia on expense and ad...

AI summary The text discusses the calculation of revenue requirements in the context of the 2026 ACE Plan, highlighting depreciation expense and additional fixed cost recoveries. It notes that the method used does not fully account for certain factors, as indicated by the ellipsis.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 34 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document 7.0 Capital Planning Financial Criteria & Policies • NS...

AI summary This document outlines Nova Scotia Power Inc.'s approach to capital planning and capital expenditure justification criteria. It emphasizes the company's responsibility in developing financial criteria, accountability for functional areas, and the central management of capital planning. Policies and procedures are subject to approval by the Nova Scotia Energy Board and the Board through separate or integrated proceedings.

2026 ACE Plan Appendix D Page 35 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document 8.0 Financial Parameters The capital program is financed through a combina on of debt and equity. Th...

AI summary This section discusses the financial parameters used by Nova Scotia Power Inc. (NSPI) in its capital planning, including the weighted average cost of capital (WACC) and its use in calculating the Allowance for Funds Used During Construction (AFUDC). It emphasizes the importance of financial factors such as cost of capital, depreciation, inflation, and investment risk in economic analysis.

2026 ACE Plan Appendix D Page 36 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document 9.0 Economic Analysis of AlternaƟves The guiding principle of economic analysis is to seek the most...

AI summary This document outlines the economic analysis of alternatives for capital projects under the 2026 Annual Capital Expenditure Plan (ACE Plan). It emphasizes the need to evaluate alternatives based on cost-effectiveness and value for customers and Nova Scotia Power Inc. (NSPI). The document also details the types of capital applications submitted to the Nova Scotia Energy Board (NSEB) for approval, including planned and unforeseen projects.

separate, or revised capital applica on). • Unforeseen and Unbudgeted (U&U) capital projects. These projects are not included in the ACE Plan and are filed separately for Board approval. • Planned and Advanced (P&A) capital projects. These...

AI summary This document outlines the requirements for Nova Scotia Power Inc. (NSPI) to obtain approval from the Nova Scotia Energy Board (NSEB) for various types of capital projects, including Unforeseen and Unbudgeted (U&U), Planned and Advanced (P&A), Authority to Overspend (ATO), Scope Change, and Final Cost (FIN) applications.

provisions of the Public UƟliƟes Act (the Act). NS Power is subject to general supervisory oversight of the NSEB. Sec on 35 and Sec on 35AA (effec ve October 30, 2019) of the Act provide the following: 35 No public u lity shall proceed with...

AI summary The Public Utilities Act provisions outline capital expenditure thresholds requiring Board approval for NS Power. Section 35 mandates Board approval for projects exceeding $250,000, while Section 35AA exempts large-scale utilities (annual revenue ≥ $100M) from this requirement for projects ≤ $1M. The Board may approve, modify, or reject applications through various review processes, with NS Power retaining discretion to defer/cancel projects based on reassessment.

n in accordance with engineering, business judgment and resource availability. Any projects cancelled or deferred are reported in the Quarterly Capital Reports. 11.2 Capital ApplicaƟon Requirements Suppor ng documenta on is provided with e...

AI summary The document outlines capital application requirements for Nova Scotia Power Inc., specifying supporting documentation for capital work orders, including project dates, utility function, forecast amounts, and depreciation class. Projects cancelled or deferred are reported in Quarterly Capital Reports.

n Criteria Summary Document • Deprecia on Class • Re rement Informa on Deleted: ¶ • Con ngency Informa on Project Descrip on, that clearly defines the intended scope of the project. Moved down [1]: Related Projects approved or having taken...

AI summary The text outlines project criteria, including depreciation, contingency information, and justification requirements. It emphasizes grouping related projects, defining project scope, and evaluating necessity, timing, and methodology. Affiliate involvement in projects is also addressed as part of the criteria.

ied out in the manner proposed (i.e. Why do this project this way?) • Whether the work will be undertaken by an affiliate and reason for affiliate involvement Summary of Related Capital Items • Related Projects approved or having taken place i...

AI summary The text outlines criteria for evaluating project proposals, focusing on rationale, affiliate involvement, and grouping related capital projects by asset type (e.g., turbines, hydro, wind, transmission). It also addresses rement categorization under accounting policies for capital assets.

OR 6350 - Assets Not Used or Useful), and the percentage of the asset pool it represents. Month DD, YYYY Page 27 of 54 Date: December 12, 2025 Page 492 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Pa...

AI summary Nova Scotia Power outlines criteria for capital expenditures, emphasizing contingency guidelines, cost support (supplier quotes, contracts), and cost-benefit analyses (engineering reports, business cases) to justify projects. The document details requirements for risk registers, prior experience, and technical reasoning.

to: • Engineering/condi on assessment reports • Independent consultant reports • Planning studies • Business cases Cost Benefit Analysis - This may include but is not limited to: • The Economic Analysis Model; including inputs, assump ons,...

AI summary Nova Scotia Power Inc. outlines required documentation for capital expenditure justification, including cost-benefit analyses, technical studies, procurement records, performance data, and stakeholder engagement materials. The process emphasizes comprehensive due diligence and alignment with regulatory criteria.

n - This may include but is not limited to: • Government legisla on • Le ers of project support • Stakeholder engagement communica on 11.3 Capital Costs Incurred Prior to ApplicaƟon NS Power strives to submit all capital applica ons to the...

AI summary NS Power must submit capital applications to the NSEB for approval. Costs incurred before submission may be excluded from rate base if projects are inactive or exceed $1M without timely filing. Preliminary engineering projects over $1M require NSEB approval within six months of exceeding the threshold.

2026 ACE Plan Appendix D Page 42 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document Capital Projects in ATO PosiƟon If a previously approved capital project exceeds the allowable varia...

AI summary Nova Scotia Power outlines criteria for capital projects exceeding approved budgets, requiring ATO applications for variances over 5% or $250,000. Unapproved spending above $1M risks exclusion from rate base until Board approval. Projects not filed within six months face quarterly rate base reductions.

a variance of more than the greater of 5% or $250,000 must be submi ed as ATO applica ons, within 6 months, if NS Power intends to include costs in excess of Board approval in its regulated rate base. The repor ng included with the Quarter...

AI summary The text outlines requirements for submitting ATO applications when capital project costs exceed Board-approved amounts by more than 5% or $250,000. It specifies documentation needed for such applications, including updated approvals, cost support, and economic analyses. Scope changes requiring Board approval are also addressed, with combined submissions required if both cost thresholds and scope changes apply.

changed to a full asset replacement. (i.e. a Steam Turbine Refurbishment project intended to replace / refurbish individual turbine blades is changed to a full turbine replacement). Month DD, YYYY Page 31 of 54 Date: December 12, 2025 Page...

AI summary Nova Scotia Power Inc. outlines criteria for scope changes in capital projects, defining scenarios where changes constitute a scope change (e.g., full turbine replacement vs. blade refurbishment) and specifying required documentation for the Board, including updated approval sheets and cost support.

Deleted: c • Cost support for the Scope Change request (if applicable); and Deleted: ATO • Updated economic analysis and / or produc on cos ng modelling results (if applicable). 12.3 RouƟne Capital ATO Rou ne capital ATOs are based on the...

AI summary The text outlines requirements for Routine Capital ATO submissions by Nova Scotia Power Inc., including variance thresholds for sub-roune budgets, NSEB approval processes, and documentation requirements. It references the 2026 ACE Plan and capital expenditure justification criteria.

2026 ACE Plan Appendix D Page 45 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document 13.0 Final Cost ApplicaƟon (FIN) Requirements Individual capital item projects that have final costs...

AI summary Nova Scotia Power Inc. outlines criteria for submitting Final Cost Applications (FIN) to the Nova Scotia Energy Board (NSEB) when capital projects exceed +5%/$250,000 or -10%/$500,000 cost variances. Projects below $1 million are exempt from FIN requirements. Submissions must include updated approval sheets, revised project descriptions, and variance explanations.

ec ng the Final Cost of the project; • Line by line project account variances explana ons will be provided for those accounts with material variances; and • Project scope variances. All projects should be final costed within twelve months...

AI summary Nova Scotia Power Inc. outlines criteria for capital asset retirement, including normal wear and tear and inadequacy. The document emphasizes final cost submissions within 12 months of project in-service dates, with exceptions requiring justification. Projects in ATO positions must comply with rate base rules, removing costs from rate base if not filed timely.

al deteriora on of physical plant caused by use over me and usually occurs because of the physical deteriora on of the asset. This type of re rement usually causes an asset to be scrapped. Inadequacy This usually occurs because of such ite...

AI summary The text outlines categories for asset retirement, including physical deterioration, inadequacy, obsolescence, regulatory requirements, and customer demands. It emphasizes that retired assets may be reusable elsewhere. The document also references Nova Scotia Power Inc.'s capital planning and expenditure justification criteria.

2026 ACE Plan Appendix D Page 47 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document Procedures When capital assets reach the end of their useful life and are no longer able to contribu...

AI summary Nova Scotia Power Inc. outlines procedures for removing capital assets from rate base upon end-of-life, deferring gains/losses (except land) over remaining asset life, and recognizing land sale gains/losses immediately. Environmental expenditures on land disposals are evaluated on a case-by-case basis.

2026 ACE Plan Appendix D Page 48 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document 15.0 RouƟne Expenditures 15.1 Foreword NS Power’s Rou ne Program (the Program) is organized and mana...

AI summary Nova Scotia Power Inc. outlines its Routine Expenditures Program under the ACE Plan, detailing recurring capital spending for equipment replacement, productivity improvements, and system growth. The program requires NSEB approval annually, with justification based on historical data and project budgets. Expenditures below materiality thresholds are classified as operational costs.

ey are incurred, regardless of the volume purchased. ExcepƟons: Where smaller components are implicit within the scope of a capital project they will be capitalized as part of the overall project. Month DD, YYYY Page 36 of 54 Date: Decembe...

AI summary Nova Scotia Power Inc. outlines its capital expenditure justification criteria, emphasizing the capitalization of IT infrastructure components and routine classification into four functional categories (Generation, Transmission, Distribution, General Plant) to ensure operational efficiency and system performance.

Transmission RouƟnes Transmission Substa on Replacements, Addi ons, Modifica ons Primary Equipment Spares Protec on Modifica on & Replacement Transmission Line Replacements, Addi ons, Modifica ons Month DD, YYYY Page 37 of 54 Date: Decembe...

AI summary Nova Scotia Power Inc. outlines its capital planning and expenditure justification criteria, detailing routines for transmission and distribution upgrades, stakeholder evaluation processes, and Board approval mechanisms through the ACE Plan. Expenditures are tracked annually, with over-expenditure referenced to section 12.2.

g a given year through the ACE Plan process and in the Q4 capital reports provided to the Board. Month DD, YYYY Page 38 of 54 Date: December 12, 2025 Page 503 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Append...

AI summary Nova Scotia Power Inc. outlines confidentiality requests for sensitive capital expenditure data in its 2026 ACE Plan Appendix D, seeking Board approval under Rule 12 while emphasizing transparency in public decisions. The document establishes criteria for justifying capital expenditures.

179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document 17.0 Capital Expenditure JusƟficaƟon Criteria 17.1 IntroducƟon - General ConsideraƟons The following considera ons are used to evaluate...

AI summary Nova Scotia Power outlines criteria for justifying capital expenditures, emphasizing evaluation of alternatives, technology suitability, cost-effectiveness, compliance with reliability standards, and minimizing operational costs. The approach prioritizes meeting industry performance norms and selecting the least-cost option that satisfies requirements.

regarding the efficacy of innova on technology in reducing upward pressure on revenue requirement. Month DD, YYYY Page 42 of 54 Date: December 12, 2025 Page 507 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Append...

AI summary Nova Scotia Power Inc. outlines criteria for justifying innovative capital projects focused on reliability, environmental compliance, and customer experience. Projects must improve grid stability through proven technologies or testing, support environmental compliance, and enhance customer experience via innovative solutions.

a and learnings, or aid in the development of business cases where applicable, regarding the efficacy of innova on technology in complying with environmental or other policy. Customer Experience Innova on capital projects jus fied under cust...

AI summary The document outlines criteria for justifying capital expenditures by Nova Scotia Power Inc., emphasizing improvements in customer experience through proven technologies and compliance with health and safety laws. Projects must either enhance customer experience or provide data for business cases, while health and safety expenditures must adhere to legal standards and include decommissioning costs.

2026 ACE Plan Appendix D Page 56 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document • Altera ons to a site or physical plant to render it secure against public intrusion in order to li...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, emphasizing security measures (e.g., fencing, signage) to limit liability and compliance with health/safety standards. Projects may also consider discretionary asset management criteria alongside safety improvements, requiring judgment to align with primary investment drivers.

2026 ACE Plan Appendix D Page 57 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document 17.4 Environment As an industrial enterprise, NS Power is obligated to act in a manner which is resp...

AI summary Nova Scotia Power Inc. outlines environmental obligations requiring capital expenditures to meet regulatory, legal, and voluntary environmental standards. Justification criteria include compliance with permits, licenses, regulations, agreements, guidelines, and international standards impacting environmental performance.

erna onal standards developed for various industrial sectors and voluntary ac on that bind the owner/operator to carry out its business in a certain way so as to meet agreed environmental performance. These instruments may be more flexible...

AI summary NS Power's capital expenditure criteria require justification based on specific instruments, including land acquisition through fee simple titles, easements, or leases. This aligns with international environmental performance standards and trade agreements.

can acquire interests which are less than the fee simple interest in land, including rights- of-way or easements for power lines, or u lity corridors and leases or licences for the occupa on of land. Land and Rights owned by NS Power are m...

AI summary NS Power manages land and rights based on operational needs, acquiring land for capital projects and disposing of surplus land while adhering to environmental criteria. Surplus land is sold if compliant with regulations, otherwise retained or redeveloped. Hydro project land is typically retained for system safety.

of capital asset criteria and, depending upon requirements, the land will be retained or sold. Month DD, YYYY Page 46 of 54 Date: December 12, 2025 Page 511 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix...

AI summary Nova Scotia Power Inc. outlines criteria for retaining or releasing abandoned rights-of-way and justifies capital expenditures for hydro, wind, and biomass assets based on safety, legal compliance, economic benefits, reliability, and failure risk. Surplus rights-of-way may be released to property owners.

• When the probability of failure is high enough that: • Making the proposed capital investment reduces the costs compared to con nuing to repair the exis ng asset; • The es mated cost reduc on is of significant magnitude to meet NS Power’...

AI summary NS Power's capital expenditure criteria prioritize economic justification, requiring projects to demonstrate cost reductions compared to repairing existing assets and align with Nova Scotia's Renewable Energy Standards. Thermal asset replacement must balance financial criteria, customer benefits, and renewable energy alternatives.

anned inspec on/performance programs and industry standards. An economic analysis is carried out such that the least cost op on mee ng all the requirements and constraints specified shall be selected. Thermal produc on assets shall be purc...

AI summary Nova Scotia Power Inc. outlines criteria for capital expenditures, emphasizing economic analysis to select the least-cost option meeting requirements. Assets are replaced if failure risks are high, and investments are justified by cost reductions, financial criteria, and optimized timing. Heat rate improvements and capacity increases are evaluated using system models, with labour impacts calculated annually.

Bulk Electric System is planned, designed, and operated in accordance with single con ngency criteria. NS Power System Design Criteria are applied for all other por ons of the interconnected system. NERC standards and NPCC criteria are con...

AI summary The document outlines Nova Scotia Power's system design criteria for transmission and distribution systems, emphasizing compliance with evolving NERC and NPCC standards. It details conditions for upgrading, replacing, or modifying transmission plant to ensure safety, reliability, and cost efficiency, while aligning with capital expenditure justification criteria.

nts. Addi onal details pertaining to the condi ons for replacement are provided in the NS Power Capital Planning & Capital Expenditure Jus fica on Criteria Detailed Document. 17.10 DistribuƟon System NS Power's Distribu on System connects...

AI summary NS Power outlines criteria for its distribution system, including requirements to serve, pole strength compliance, voltage standards, and outage performance. The document also addresses pole retreatment principles and conditions, emphasizing infrastructure maintenance and safety standards.

tment The principles set out hereunder shall be used by NS Power in determining the methods used and the ming of retreatment of its transmission and distribu on wood poles. CondiƟons for Retreatment Wood poles originally treated with penta...

AI summary NS Power outlines conditions for retreatment of wood poles treated with specific preservatives and standards for revenue metering equipment, including requirements for Measurement Canada (MC) type approval and periodic verification. Retreatment criteria and capital expenditure justification are referenced in detailed planning documents.

llows selec ve sampling of standard induc on type meters both in verifica on and re-verifica on. Month DD, YYYY Page 51 of 54 Date: December 12, 2025 Page 516 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Append...

AI summary Nova Scotia Power Inc. outlines criteria for replacing metering equipment and upgrading work support facilities. Replacements occur when meters fail standards or customer rate classes change. Facilities are modified to ensure safety, comply with laws, and maintain asset longevity.

ds to NS Power's personnel or to the general public; • To meet NS Power's obliga ons to third par es or to conform with the provision of applicable laws and regula ons there under; • To protect facility assets by maintaining them in a reas...

AI summary The text outlines Nova Scotia Power Inc.'s obligations to maintain facilities, comply with regulations, and select the least-cost option for capital expenditures. It defines telecontrol and telecommunications infrastructure, referencing the 2026 ACE Plan and a capital expenditure justification document.

2026 ACE Plan Appendix D Page 65 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document Telecontrol and telecommunica ons are essen al for the protec on and control of the Bulk Power Syste...

AI summary Nova Scotia Power Inc. justifies capital expenditures on telecontrol/telecommunications systems for Bulk Power System reliability, compliance with NPCC/NERC standards, and IT investments under technical, economic, and customer experience criteria. These technologies enable system protection, remote monitoring, and alignment with evolving customer needs.

Experience IT capital projects may be jus fied primarily under one of these sub-criteria or under a combina on of them all. These categories and their jus fica ons are expanded upon below. Technical Technical projects are driven by cri cal...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, categorizing projects into technical, economic, and customer experience. Technical projects address asset risks, economic projects focus on cost efficiency, and customer experience projects aim to improve service interactions. Vehicle replacement processes are governed by lifecycle cost screening.

ta on and work vehicles. Vehicle Replacement Process The first step in the review of any vehicle for poten al replacement is that it meet the life cycle cos ng methodology ini al screening criteria. Vehicles proposed for replacement based...

AI summary Nova Scotia Power Inc. (NS Power) outlines its vehicle replacement process based on lifecycle cost methodology, mechanical inspections, and prioritization of economic benefits. The document is part of the 2026 ACE Plan Appendix D, detailing capital planning and expenditure justification criteria.

Appendix D Page 68 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document TABLE OF CONTENTS

AI summary The document outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria, though no detailed content is visible beyond the title and table of contents.

1.0 Defini ons ......................................................................................................................... 4 2.0 Introduc on .......................................................................................

AI summary The document outlines Nova Scotia Power's commitment to capital planning, including expenditure justification categories, economic analysis, and financing processes. It references the ACE Plan Projects, highlighting integration of affordability and clean energy initiatives within regulatory frameworks.

.......................... 25 6.9 Capital Budge ng................................................................................................. 25 6.10 ACE Plan Projects ....................................................................

AI summary The document outlines capital budgeting processes, ACE Plan projects, financial criteria for capital planning, economic analysis of alternatives, and requirements for NSEB approval, focusing on capital application procedures and authorization to overspend policies.

tal Item ATO.................................................................................. 49 12.2 Individual Capital Item Scope Change .................................................................. 49 12.3 Rou ne Capital ATO ........

AI summary The text outlines a document structure covering capital expenditure management, cost application requirements, asset remittance, routine expenditures, and justification criteria. It emphasizes regulatory processes for financial compliance, capital item scope changes, and confidentiality protocols within a regulatory proceeding context.

.......................................................... 58 Month DD, 2025 Page 2 of 113 Date: December 12, 2025 Page 521 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 69 of 179 Nova ScoƟa Powe...

AI summary The document outlines Nova Scotia Power Inc.'s Capital Planning & Capital Expenditure Justification Criteria, focusing on processes for evaluating and approving capital expenditures. It is part of the 2026 ACE Plan Appendix D, though specific details are redacted.

2026 ACE Plan Appendix D Page 69 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document

AI summary Nova Scotia Power Inc. outlines its Capital Planning & Capital Expenditure Justification Criteria as part of the 2026 ACE Plan, detailing processes for evaluating and approving capital investments.

al Projects within the NS Power Rou ne Program .......................................... 89 Appendix B: Capital Item Documenta on Policy & Review Requirements .................................. 95 Appendix C: System Design Criteria .........

AI summary The document outlines definitions and criteria for Nova Scotia Power Inc.'s capital planning and expenditure processes, including the Annual Capital Expenditure (ACE) Plan, Authorization to Overspend (ATO), and related terms. It details requirements for submitting capital projects to the Nova Scotia Energy Board (NSEB).

ital project that is approved and ini ated in one calendar year, but the investment of capital carries over into the subsequent year(s). Capital Cost: The cost required to complete a capital project. Capital Cost Allowance: A yearly deduc...

AI summary The text defines key terms related to capital expenditures, including Capital Cost, Capital Cost Allowance, and the Capital Expenditure Justification Criteria (CEJC). It distinguishes between essential and discretionary capital projects, emphasizing economic rationale and risk implications for NS Power.

nical scenarios, and therefore “doing nothing” results in li le or no risk to NS Power’s system. Month DD, 2025 Page 4 of 113 Date: December 12, 2025 Page 523 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Append...

AI summary The document outlines Nova Scotia Power Inc.'s approach to capital planning and expenditure justification, including the Economic Analysis Model (EAM) for evaluating projects based on economic, environmental, and regulatory criteria.

legal, safety, regulatory or environmental direc ves. ExecuƟve: A member of the NS Power Execu ve Team including General Managers, Vice Presidents, Execu ve Vice Presidents and the President and CEO. Final Cost (FIN): A capital work order...

AI summary The text defines key terms related to capital projects, financial metrics, and regulatory processes, including 'Final Cost (FIN)', 'Integrated Resource Plan (IRP)', and 'Internal Rate of Return (IRR)'. It outlines NS Power's Executive Team and the NSEB's role in reviewing capital projects.

agers who offer exper se and experience from different func onal areas within NS Power. The IRT Month DD, 2025 Page 5 of 113 Date: December 12, 2025 Page 524 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix...

AI summary Nova Scotia Power Inc. outlines its capital planning and expenditure justification criteria, emphasizing integrated management of capital projects. The Nova Scotia Energy Board (NSEB) oversees electric utilities under the Energy and Regulatory Boards Act. Key terms include 'Planned and Advanced (P&A)' projects and the 'PowerPlan' software used for capital project management.

cts including project scope, jus fica on, budget, approvals and actual project informa on. The so ware can be used to research informa on on past projects and forecast project ac vity into the future. ProducƟon CosƟng Model: A system model...

AI summary The text defines key terms related to project management, capital expenditures, and system stability in energy operations. Concepts include routine capital items, safety projects, scope definitions, and the Special Protection System (SPS), which maintains system stability through load adjustments. A Production Costing Model is also described for forecasting energy costs.

ty, acceptable voltages or power flows. Automa c under-frequency load shedding as defined in the Month DD, 2025 Page 6 of 113 Date: December 12, 2025 Page 525 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Append...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, defining Total Cost of Ownership (TCO) as upfront and lifecycle costs of capital assets. Unforeseen and Unbudgeted (U&U) projects are those requiring immediate approval outside prior ACE Plans due to unplanned needs, distinct from planned projects (P&A).

t year, are not U&Us despite not being referenced in prior ACE Plans (these are designated as P&A projects). A U&U is submi ed because the capital item cannot wait un l the next ACE Plan for approval. Weighted Average Cost of Capital (WACC...

AI summary Defines U&U (Unforeseen and Unbudgeted) items and explains WACC (Weighted Average Cost of Capital) calculation by NS Power's Finance Team for use in EAM (Economic Analysis Model) to assess capital projects.

te of Return IRT Investment Review Team MC Measurement Canada Month DD, 2025 Page 7 of 113 Date: December 12, 2025 Page 526 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 74 of 179 Nova ScoƟa Powe...

AI summary The document outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria, referencing the Nova Scotia Energy Board's 1995 ACE Plan Decision. It includes definitions of acronyms related to capital expenditures, reliability standards, and regulatory frameworks.

of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 2.0 IntroducƟon In its 1995 ACE Plan Decision, the Board provided the following: By an Order dated January 5, 1995 the Board directe...

AI summary The 1995 ACE Plan Decision directed Nova Scotia Power Inc. (NS Power) to file evidence for its Annual Capital Expenditure (ACE) Plan by January 12, 1995, with a hearing commencing March 6, 1995. The Board established criteria for capital expenditures, requiring NS Power to present annual ACE Plans and ensure work orders under $1 million meet technical and financial justification standards, subject to periodic audits.

ers to ensure that such criteria had been sa sfied.1 Those technical and financial jus fica on criteria are contained in this document, the Capital Expenditure Jus fica on Criteria (CEJC). NS Power is a public u lity, subject to the provis...

AI summary NS Power, a public utility under the Public Utilities Act, operates under the Capital Expenditure Justification Criteria (CEJC). The Board's approval threshold for capital projects increased to $1M for large-scale utilities. Projects under this limit require no Board approval, but the Board may audit and exclude imprudent expenditures from the rate base.

2026 ACE Plan Appendix D Page 76 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 3.0 AdministraƟon This document will be maintained by NS Power. Pursuant to the Board’s 2016 ACE Pl...

AI summary Nova Scotia Power Inc. outlines its commitment to managing capital expenditures via the Capital Expenditure Justification Criteria (CEJC), aligned with the Board’s 2016 ACE Plan Decision. The document emphasizes stakeholder review, Board filings, and adherence to economic, financial, and regulatory standards for capital project approvals.

apital expenditures; • Effec vely responding to changing environmental, opera onal, technical, safety and financial condi ons in compliance with legisla ve and regulatory requirements; and • Providing complete and mely capital filings for B...

AI summary Nova Scotia Power Inc. outlines objectives for its Capital Expenditure Justification Criteria (CEJC), emphasizing consistent economic and technical standards to ensure capital projects benefit customers while minimizing rate impacts. The CEJC aims to enforce accountability, multidisciplinary oversight, and standardized practices in capital planning.

ancial and technical standards. • To support the use of consistent prac ces within NS Power. Month DD, 2025 Page 12 of 113 Date: December 12, 2025 Page 531 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix...

AI summary Nova Scotia Power Inc. outlines its capital planning process, overseen by the Investment Review Team (IRT), which coordinates across departments to compile project lists for the Annual Capital Expenditure (ACE) Plan. The process involves collaboration between generation, transmission, distribution, and corporate groups, with initial steps beginning annually in each functional area.

istribu on, and Informa on Technology (IT), the process begins at the start of each year with the func onal groups compiling informa on about projects that require considera on for the following year. As this informa on is gathered, each f...

AI summary NS Power compiles project information annually into PowerPlan, a capital management system, with projects ranked using criteria like health and safety, environmental compliance, and system reliability. Projects are evaluated based on metrics such as SAIDI, SAIFI, and CAIDI, alongside regulatory and economic factors.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 80 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Technically jus fied IT projects are broadly ranked usi...

AI summary Nova Scotia Power Inc. evaluates IT projects using criteria including customer impact, financial implications, compliance with regulations (e.g., NERC/CIP), and operational sustainability. Capital programs prioritize health/safety, regulatory compliance, service delivery, and risk mitigation, with economic initiatives assessed via performance metrics (SAIDI, SAIFI, CAIDI). Constraints include resource availability, maintenance cycles, and cash flow. Executive approval involves reviewing the ACE Plan.

Execu ve approval process involves a detailed review of the consolidated ACE Plan. Division management work with the execu ve team to address any comments or concerns which may arise from this review. Following this review and approval, fi...

AI summary The document outlines NS Power's capital planning process, including executive approval of the ACE Plan, project revisions, and ranking criteria for Generation, Transmission, Distribution, and IT projects. Projects not ready for NSEB submission are deferred to later in the year.

2026 ACE Plan Appendix D Page 81 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document for the capital project are further defined. All rankings are reviewed by a centralized Investment...

AI summary The document outlines Nova Scotia Power Inc.'s Capital Expenditure Justification Criteria, emphasizing a centralized Investment Review Team's role in evaluating project rankings for the 2026 ACE Plan. Projects are color-coded (red, orange, yellow, green) to indicate priority and risk, with criticality rankings influenced by factors like health/safety and environmental considerations.

s represent projects that carry a higher risk than the projects in the green rankings. While the colours provide a visual illustra on of risk, the ranking numbers are the focus of the ranking process. A lower ranking suggests a lower level...

AI summary The document outlines Nova Scotia Power's approach to capital expenditure justification, emphasizing risk-based project rankings and asset management. Lower-ranked projects may still be prioritized if asset conditions deteriorate, with decisions guided by NS Power staff and third-party experts.

Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document ASSET MANAGEMENT CRITICALITY & CONDITION RISK ALIGNMENT MATRIX Criticality (Based on Consequence) CRITICALTY VALUE RISK MATRIX Health & Safety Environment Business Susta...

AI summary The document outlines criteria for justifying capital expenditures, emphasizing asset management risks related to health, safety, environment, and business sustainability. A risk matrix aligns criticality based on consequences like regulatory breaches, safety incidents, and environmental impacts, with criticality values assigned to different risk levels.

per year and 1 in 10 operating years. Failure or occurrence is almost certain (91-100% ). Available data, past Almost Certain 5 experience and or subject matter expert input indicates an expected occurrence rate of greater than once per ye...

AI summary The text discusses reliability risk assessments with high probability (91-100%) of failure events occurring annually. It references the 2026 ACE Plan Appendix D and Nova Scotia Power Inc.'s Capital Planning & Capital Expenditure Justification Criteria document, focusing on infrastructure reliability and capital expenditure processes.

ova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Month DD, 2025 Page 17 of 113 Date: December 12, 2025 Page 536 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan App...

AI summary Nova Scotia Power Inc. outlines its capital planning and expenditure justification criteria, emphasizing technical justifications or economic benefits for General Plant projects (excluding IT, which uses a matrix). The document details processes for capital projects and accounting policies.

ital projects follow disciplined capital planning, budge ng and execu on processes. Figure 1.0: Summary of NS Power Capital Planning, Financing & Budge ng 6.4 AccounƟng Policies and Procedures NS Power’s Accoun ng Policies and Procedures a...

AI summary NS Power's accounting policies and procedures require Board approval, with revisions submitted to the NSEB. The company uses USGAAP for external financial reporting and follows capital expenditure justification criteria. The document outlines guidelines for classifying expenditures as capital or operating expenses.

ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document The following Accoun ng Policies and Procedures guide and direct NS Power’s capital expenditure program: • Rate Base (1520) • Materiality (1560)...

AI summary Nova Scotia Power Inc. outlines detailed accounting policies and procedures for capital expenditures, emphasizing centralized planning to maximize customer benefits. Key policies include rate base, materiality, depreciation, and capitalization guidelines, with the Corporate Accounting Department overseeing interpretations.

efit to customers while allowing NS Power to meet its objec ves. The capital planning cycle for any given year typically begins early in the preceding year and concludes at the filing of the ACE Plan. Although the oversight and management...

AI summary Nova Scotia Power Inc. (NS Power) outlines its capital planning process, emphasizing centralized oversight and annual ranking of projects based on health and safety, regulatory compliance, customer reliability (SAIDI, SAIFI), requirement to serve, and economic factors (NPV, ACHI). Projects are reviewed to align with strategic goals and ensure justification.

I, CAIDI • Requirement to Serve • Economics: Based on Revenue Requirement, Net Present Value of the Project, Levelized Cost Analysis, $/ Avoided Customer Hours of Interrup on (ACHI) Each year, the capital program includes those projects wh...

AI summary The document outlines Nova Scotia Power Inc.'s capital expenditure justification categories, emphasizing projects essential for health, safety, regulatory compliance, and service delivery. Economic evaluation methods include revenue requirement analysis, net present value, and levelized cost analysis. Capital decisions are influenced by factors like resource availability, maintenance cycles, and cash flow constraints.

of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document • Health and Safety 6.7 Economic Analysis 6.7.1 Economic Analysis Model The Economic Analysis Model (EAM) is an electronic spreadshe...

AI summary Nova Scotia Power Inc. uses the Economic Analysis Model (EAM) to evaluate capital projects by comparing revenue requirements, avoided costs, and financial metrics like NPV and IRR. The model incorporates capital investment profiles, operating cash flows, and tax rates, with annual updates to reflect current economic parameters.

(IRR) and discounted payback period for each alterna ve Each year an updated version of the model is provided to users with current tax rates, deprecia on rates and WACC. With respect to avoided costs, avoided costs are calculated using pr...

AI summary Nova Scotia Power (NS Power) outlines methods for evaluating project economics using avoided costs, including capacity factors, maintenance, and replacement energy forecasts. Projects are deemed economic if avoided costs exceed capital costs, with a payback period defined as when benefits equal avoided costs. Inflation is used as an escalator for year six onward, and NS Power will compare inflation estimates to fuel forecasts for ongoing validation.

2026 ACE Plan Appendix D Page 89 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document

AI summary The document outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria as part of the 2026 Annual Capital Expenditure (ACE) Plan, focusing on detailed processes for evaluating and approving capital investments.

Deleted: 6.7.2 Revenue Requirement DirecƟve in The benefits of the model are that it is rela vely simple to use, promotes consistency of Annual Capital Expenditure Plan¶ capital analysis across the organiza on and provides immediate inform...

AI summary The document discusses the Revenue Requirement Directive in the context of the Annual Capital Expenditure (ACE) Plan, emphasizing a model's simplicity and consistency in capital analysis. It references the Board's 2011 ACE Plan decision, requiring NSPI to assess the ACE Plan's impact on revenue requirements, with adjustments beginning in 2012 and 2017 under the 2016 ACE Plan Terms of Consensus.

pursuant to the 2016 ACE Plan Terms of Consensus, NS Power also provides a version of the overall revenue With respect to various alterna ves considered within an EAM, project developers will requirement table based on stakeholder assump o...

AI summary NS Power's revenue requirement table, based on stakeholder assumptions and EAM, includes administrative overhead. Capital expenditures equaling depreciation do not affect rate base or revenue requirement, as rate base remains stable when capital spending matches depreciation. Developers must clarify alternative cost structures in EAM.

imal effect on rate base or associated revenue requirement and therefore it is examine further those projects where elimina on of the AO credit from the revenue excluded from the calcula on.¶ requirement analysis could affect the recommended...

AI summary The document discusses the impact of removing the Administrative Overhead (AO) credit from revenue requirement analysis on economically justified projects, emphasizing NS Power's need to assess effects on rate base, revenue requirement, and project recommendations. It also references the Production Costing Model for fleet dispatch forecasts.

expenditures in excess of deprecia on expense of all A system modelling tool used by NS Power to provide detailed forecasts of fleet dispatch assets in each year.¶ and produc on cos ng which reflect the increasing complexity of the system....

AI summary NS Power employs a levelized cost methodology to justify capital investments, incorporating factors like depreciation, interest, taxes, and rate of return. The approach calculates present value based on annual revenue requirements and evaluates project costs over their economic life, typically expressed in $/MWh.

por on of equity to total capital of the incremental rate used by NS Power calculates the present value based upon the annual revenue base.¶ requirement for the project throughout the term. The levelized cost analysis is useful Addi onal f...

AI summary The document discusses Nova Scotia Power Inc.'s capital planning and capital expenditure justification criteria, emphasizing Total Cost of Ownership (TCO) analysis. It references the Board's 2022 ACE Plan decision, which provided directives on evaluating capital projects based on revenue requirements and cost recovery mechanisms.

.4 Total Cost of Ownership Deleted: 5 In the Board’s 2022 ACE Plan decision, the Board provided the following direc ve: [T]he Board directs NS Power to use a TCO for IT projects over $1 million when an EAM is not provided, whether or not a...

AI summary The Board's 2022 ACE Plan decision mandates NS Power to use Total Cost of Ownership (TCO) for IT projects over $1 million when an Economic Analysis Model (EAM) is unavailable. TCO encompasses capital and operating costs over an asset's useful life, aiding value-for-money comparisons. The TCO timeframe must align with the IT asset's expected useful life.

2026 ACE Plan Appendix D Page 91 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 6.8 Capital Financing Capital financing is a centralized func on of NS Power, which deals with the...

AI summary The document outlines Nova Scotia Power Inc.'s approach to capital financing and budgeting, emphasizing financial parameters like weighted average cost of capital (WACC) and capital cost allowance (CCA), and the importance of capital budgeting in corporate planning to assess future scenarios and allocate resources.

ing process because it is at this stage that NS Power assesses future scenarios and commits the financial and physical resources needed to achieve its objec ves. The process consists of the following: 1. Consolida ng the es mated cost for...

AI summary Nova Scotia Power Inc. (NS Power) outlines its Annual Capital Expenditure (ACE) Plan process, which involves consolidating project costs, developing the ACE Plan, and re-evaluating projects post-approval. The ACE Plan must align with the Capital Expenditure Justification Criteria (CEJC) and is approved by NS Power’s Executive Team and the Nova Scotia Energy Board (NSEB). Projects must answer three questions to justify inclusion.

bjec ves. All ACE Plan projects must answer the following ques ons in order to be considered jus fied: 1. Why do this project? 2. Why do this project now? 3. Why do this project this way? A capital expenditure is not jus fied un l the need...

AI summary Nova Scotia Power Inc. outlines criteria for justifying capital expenditures, requiring projects to answer three questions: purpose, timing, and methodology. Capital is categorized into Generation, Transmission, and Distribution, with specific definitions for each utility function.

nditures for the replacement of and addi ons to equipment for delivering electrical energy from points on the transmission system to customers served at voltages below 69 kV. General Plant: Includes expenditures for computer so ware, compu...

AI summary The document outlines Nova Scotia Power Inc.'s categorization of capital expenditures into Essential (required by law, safety, or environmental mandates) and Discretionary (non-essential projects). It emphasizes that Essential projects include compliance with regulations, safety initiatives, and environmental efforts, while Discretionary projects are not legally mandated. The text references the 2026 ACE Plan and the Capital Expenditure Justification Criteria.

2026 ACE Plan Appendix D Page 94 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 2. Emergency Projects that usually arise as a result of an unforeseen event. These projects must be...

AI summary Nova Scotia Power Inc. categorizes capital expenditures into emergency, technical, and discretionary projects. Emergency and technical projects are mandatory for system reliability, while discretionary projects are economically driven with a 'do nothing' alternative. Discretionary projects may reduce revenue requirements but are not essential for safety or reliability.

Not proceeding with such a project, and therefore foregoing increased heat rate efficiency, does not impact the safe and reliable opera on of NS Power’s system. Generally with discre onary investments, NS Power seeks projects that provide re...

AI summary NS Power outlines its approach to capital expenditures, emphasizing discretionary investments that minimize revenue requirements and align with financial or strategic objectives. Essential capital projects are prioritized, while discretionary projects require approval based on economic evaluations. The document is part of the 2026 ACE Plan Appendix D.

limi ng spending on discre onary capital projects. 6.11.2 DocumentaƟon Internal NS Power documenta on is prepared and retained for every capital project. Refer to Appendix B. Month DD, 2025 Page 29 of 113 Date: December 12, 2025 Page 548 o...

AI summary NS Power is responsible for developing financial criteria for capital projects, with centralized management and accountability for project documentation. Policies must be approved by the NSEB and the Board through proceedings like the Annual Capital Expenditure Plan.

, or can be incorporated within a proceeding, such as the Annual Capital Expenditure Plan. Month DD, 2025 Page 30 of 113 Date: December 12, 2025 Page 549 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D...

AI summary Nova Scotia Power Inc. outlines its capital financing through debt and equity, emphasizing the use of weighted average cost of capital (WACC) to calculate Allowance for Funds Used During Construction (AFUDC). WACC is approved by the Nova Scotia Energy Board (NSEB), and capital projects must consider factors like cost of capital, depreciation, inflation, taxes, and investment risk in economic analysis.

ale for each factor and the basis for its use in determining the economics of capital projects is presented below. 8.1.1 Cost of Capital NS Power finances capital expenditures through: • Debt • Preferred shares • Common shares • Retained e...

AI summary The text outlines NS Power's financing methods for capital expenditures, including debt, preferred shares, common shares, and retained earnings. It explains that each financing source has associated costs and risks, and that the weighted average cost of capital (WACC) represents the minimum return required to compensate investors. The NSEB-approved capital structure range is used as a basis for cost calculations.

NS Power Capitaliza on Structure The mid-point of capital structure ranges approved by the NSEB is used as the basis for calcula on of Cost of Capital. Long Term Debt Structure The debt structure is based on the target structure accepted b...

AI summary The document outlines NS Power's capital structure, including long-term debt and equity components, and explains the calculation of the weighted average cost of capital (WACC) based on the NSEB-approved mid-point range. It emphasizes the annual revision of WACC, its use in AFUDC rate approvals, and integration into the ACE Plan's economic models.

calcula on as part of the AFUDC rate approval request. Economic Analysis Models for projects included in the ACE Plan will also incorporate NS Power’s proposed WACC. 8.1.2 DepreciaƟon When NS Power acquires financing for its capital progra...

AI summary The document outlines Nova Scotia Power Inc.'s approach to depreciation calculations for capital expenditures, including life span and mass property methods. It references the 2026 ACE Plan and AFUDC rate approval, emphasizing the use of Iowa Curves for mass property depreciation.

nalyses Income tax is included in the economic analysis of capital projects. Month DD, 2025 Page 33 of 113 Date: December 12, 2025 Page 552 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 100 of 17...

AI summary The document outlines Nova Scotia Power Inc.'s approach to capital expenditure justification, emphasizing the inclusion of income tax in economic analyses. It distinguishes between tax depreciation (capital cost allowance) and rate-making depreciation, noting that the latter is used for revenue requirement calculations while the former affects taxable income.

in the calcula on of taxable income or cash flows. It is recognized in the calcula on of revenue requirement. Capital Cost Allowance CCA is deprecia on for tax purposes. CCA is a deduc on against taxable income. Capital Cost Allowance is b...

AI summary The text explains Capital Cost Allowance (CCA) as a tax depreciation method distinct from plant depreciation. It emphasizes NS Power's need to secure investment capital by maintaining investor confidence and ensuring financial soundness of capital projects through rigorous analysis.

sa sfy NS Power that, in addi on to being economic, it is a financially sound investment. Month DD, 2025 Page 34 of 113 Date: December 12, 2025 Page 553 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D P...

AI summary Nova Scotia Power Inc. outlines capital planning priorities, emphasizing essential projects over discretionary ones. It discusses investment risk, noting that uncertainty increases with project duration and inherent risks tied to project-specific unknowns.

roject investment risk: Inherent Risk: varies with the nature of the project and generally relates to unknowns about successful performance. TradiƟonal Risk: results from errors in es mates and assump ons that affect the probable revenue re...

AI summary The document outlines NS Power's approach to managing investment risks in capital projects, including inherent, traditional, and corporate strategic risks. It discusses establishing project-level cutoff rates to mitigate inherent risk and acknowledges corporate priorities may override project-specific risk assessments.

ACE Plan Appendix D Page 102 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 9.0 Economic Analysis of AlternaƟves 9.1 IntroducƟon The guiding principle of economic analysis is to s...

AI summary Nova Scotia Power Inc. outlines its approach to economic analysis of alternatives for capital expenditures, emphasizing cost-effectiveness and value for customers. The analysis includes evaluating traditional and non-traditional options, estimating revenue contributions, and using methods like net present value and sensitivity analysis to identify the least costly alternatives.

d generator capacity factors in the EAMs for a period of five years. NS Power uses an es mate of infla on as an escalator for years six (6) onward to determine future year avoided costs. On an annual basis, NS Power will compare its es mat...

AI summary NS Power uses inflation as an escalator for avoided costs beyond five years, with annual comparisons to fuel forecasts. Financial parameters like AFUDC, book depreciation, and cost of capital are critical for evaluating capital expenditures. Discrepancies between inflation estimates and fuel forecasts may trigger stakeholder discussions.

assessed on the asset. Cost of Capital: The weighted average cost of all capital employed by NS Power. Taxes: The taxes payable by NS Power on its earnings and the capital it employs to finance projects. Capital Cost Allowance: Deprecia on...

AI summary The document outlines Nova Scotia Power Inc.'s Capital Planning & Capital Expenditure Justification Criteria, detailing cost components for economic analysis, including relevant costs, cost estimates, by-product receipts, and unequal lives. It emphasizes evaluating revenue requirements and capital project impacts.

The es mate of the costs and benefits of a capital project should show the difference in revenue requirement as a result of undertaking the project. 9.1.3.2 Cost EsƟmates Reliable es mates and forecasts are vital to the capital investment d...

AI summary The text outlines principles for estimating capital project costs and benefits, emphasizing accurate revenue requirement differences. Guidelines stress focusing on future post-tax revenues, differential costs, and opportunity costs to ensure realistic capital expenditure decisions.

be used more than one way, it has an opportunity cost. In general terms, an opportunity cost is the benefit lost by taking one ac on as opposed to another. It is the revenue requirement generated by an investment project that is of primary...

AI summary The text discusses economic analysis of capital expenditures, emphasizing revenue requirement and accurate payment estimation. It defines opportunity costs, distinguishes between internal and external payments, and outlines criteria for cost allocation in Nova Scotia Power Inc.'s capital planning process.

wn from stores or spares do create payments to an outside en ty when they are replaced and must be included in the es mate. 9.1.3.3 Receipts from the sale of by-products A by-product is any physical result of an alterna ve which is not a p...

AI summary The text discusses financial considerations for capital investments, including payments from replacing assets, credits from by-product sales, and methods for comparing projects with unequal lifespans (e.g., chain replacements or terminal values). By-product revenues reduce operating & maintenance costs in revenue requirement calculations.

When an ac ve market exists for a capital asset, such as an automobile, the poten al net receipts from sale of the asset must be used as the terminal value. 2. When no ac ve market exists for a retained asset, such as a distribu on line, t...

AI summary The document outlines methods for determining terminal values of capital assets, distinguishing between active market scenarios (using potential net sale receipts) and non-active market scenarios (using straight-line proration of replacement costs). It provides an example involving a distribution line with 33% remaining service life and $450,000 replacement cost, assigned a $150,000 terminal value. Terminal values are included in economic cost comparisons as receipts.

isons as receipts. 9.1.4 Analysis Period Depending on the nature of the capital investment, the analysis melines will vary. 9.1.4.1 The Planning Horizon - Economic Life The criterion to es mate the life of a project is the con nued ability...

AI summary The text outlines criteria for determining the economic life of capital investments, emphasizing the interplay between physical, technological, and product market lifespans. It defines economic life as the shortest of these periods or when cost differences between alternatives become negligible, highlighting the need for comprehensive analysis of project viability.

e market, its economic life has ended for the organiza on as soon as the manufacturer ceases to produce the product, market the product, or provide spares and services. Month DD, 2025 Page 40 of 113 Date: December 12, 2025 Page 559 of 782...

AI summary The document outlines Nova Scotia Power Inc.'s approach to calculating Net Present Value (NPV) for capital expenditure decisions, emphasizing the time value of money, discounting future costs to the present, and using the cost of capital as the discount rate to ensure investment recovery and return. It highlights the importance of revenue requirements in investment decisions, independent of financing methods.

a minimum to a maximum) based on possible inaccuracies in forecasts and assump ons is evaluated. Those es mates that significantly change the comparison, when varied through this range Month DD, 2025 Page 41 of 113 Date: December 12, 2025...

AI summary The document outlines Nova Scotia Power Inc.'s capital planning process, emphasizing the evaluation of cost estimates for accuracy and the categorization of capital applications requiring NSEB approval, including unforeseen projects and revisions to the Annual Capital Expenditure (ACE) Plan.

separate, or revised capital applica on). • Unforeseen and Unbudgeted (U&U) capital projects. These projects are not included in the ACE Plan and are filed separately for Board approval. • Planned and Advanced (P&A) capital projects. These...

AI summary The document outlines categories of capital expenditure applications requiring Nova Scotia Energy Board (NSEB) approval, including Unforeseen and Unbudgeted (U&U), Planned and Advanced (P&A), Authority to Overspend (ATO), Scope Change, and Final Cost (FIN) applications. Each type has specific filing requirements and thresholds for NSEB oversight under the Public Utilities Act.

to the provisions of the Public UƟliƟes Act (the Act). NS Power is subject to general supervisory oversight of the NSEB. Sec on 35 and Sec on 35AA (October 30, 2019) of the Act provide the following: 35 No public u lity shall proceed with...

AI summary The text outlines regulatory requirements under the Public Utilities Act for NS Power's capital projects. Section 35 mandates Board approval for projects over $250,000, while Section 35AA exempts large-scale utilities (annual revenue ≥ $100M) from this requirement for projects ≤ $1M. The Board may approve, adjust, or disallow projects, and NS Power retains discretion to defer or cancel approved projects based on reassessments.

n in accordance with engineering, business judgment and resource availability. Any projects cancelled or deferred are reported in the Quarterly Capital Reports. 11.2 Capital ApplicaƟon Requirements Suppor ng documenta on is provided with e...

AI summary Nova Scotia Power Inc. outlines capital expenditure requirements, including project timelines, depreciation class, and contingency information. Projects must be grouped as packages if related to the same asset or initiative, with details reported in Quarterly Capital Reports.

When mul ple projects relate to the same asset, or ini a ve Jus fica on Criteria Including: they should be grouped as a package.¶ • Sub Criteria (when applicable) • Descrip on of why the project is being undertaken (i.e. Why do this projec...

AI summary The text outlines criteria for grouping related capital projects and evaluating their justification, including project necessity, timing, methodology, and affiliate involvement. It specifies parameters for identifying related projects based on asset, unit, or location.

the same Wind Farm site. Transmission & Distribu on – Work completed on the same asset class (Padmount transformers, Breakers, etc.) or in the same loca on (feeder, Transmission Line). General Plant – Work completed on the same asset (appl...

AI summary The document outlines criteria for categorizing capital expenditures, contingency guidelines, and cost support documentation for Nova Scotia Power Inc.'s 2026 ACE Plan. It emphasizes structured approaches to asset classification, risk assessment, and justification of capital projects.

tract terms & condi ons • Management’s best es mate based on previous experience or related projects Addi onal Informa on required to jus fy the project - This may include but is not limited to: • Engineering/condi on assessment reports •...

AI summary Nova Scotia Power Inc. outlines criteria for justifying capital expenditures, requiring engineering reports, economic models, performance data, and technical details. The process emphasizes thorough documentation and analysis to ensure project viability and alignment with strategic goals.

rformance indicators Technical Details - This may include but is not limited to: • Substa on drawings • Line drawings • System Impact Studies • Genera on Interconnec on Agreement Stakeholder Informa on - This may include but is not limited...

AI summary The text outlines NS Power's approach to capital costs incurred before application submission to the NSEB, including rules for preliminary engineering projects and projects exceeding $1,000,000. Costs are subject to removal from rate base if not submitted timely, with specific timelines for approval.

meframe un l these costs are submi ed for approval to the NSEB. Capital Projects in ATO PosiƟon Month DD, 2025 Page 47 of 113 Date: December 12, 2025 Page 566 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Append...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, requiring approval from the Nova Scotia Energy Board (NSEB) for projects exceeding approved amounts. Unapproved capital spending above $1 million may be excluded from rate base until formal approval is obtained.

f 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 12.0 AuthorizaƟon to Overspend (ATO) Requirements 12.1 Individual Capital Item ATO Approval to Overspend (ATO) applica ons are intend...

AI summary Nova Scotia Power Inc. outlines requirements for Authorization to Overspend (ATO) applications, which seek Board approval for expenditures exceeding approved amounts. Projects with cost variances over 5% or $250,000 must submit updated documentation, including revised project details, cost support, and economic analysis.

ect amount; • Cost support for the ATO request; and • Updated economic analysis and / or produc on cos ng modelling results (if applicable). 12.2 Individual Capital Item Scope Change Scope Change applica ons are intended to request Board a...

AI summary The document outlines procedures for handling scope changes in capital projects, requiring Board approval and combining applications if ATO/FIN thresholds are exceeded. It emphasizes cost support for ATO requests and updated economic analysis for capital expenditure justification.

2026 ACE Plan Appendix D Page 116 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document • A technology project that intended to replace / upgrade a system with a specified applica on cha...

AI summary The document outlines criteria for justifying capital expenditures by Nova Scotia Power Inc., including definitions of scope changes, required documentation for scope change applications, and routine capital ATOs tied to the annual ACE Plan budget.

and / or produc on cos ng modelling results (if applicable). 12.3 RouƟne Capital ATO Rou ne capital ATOs are based on the annual budget of individual sub-rou nes noted in the preceding ACE Plan. Those sub-rou nes with variances compared to...

AI summary The document outlines requirements for Routine Capital ATOs based on annual budgets, submission thresholds for NSEB review, and documentation needed for sub-rou nes exceeding 5% or $250,000 variances. It also details Final Cost Application (FIN) requirements under the 2026 ACE Plan.

2026 ACE Plan Appendix D Page 117 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 13.0 Final Cost ApplicaƟon (FIN) Requirements Individual capital item projects that have final cos...

AI summary Nova Scotia Power Inc. outlines requirements for Final Cost Applications (FIN) when capital projects exceed cost variance thresholds (+5%/$250,000 or -10%/$500,000). Submissions must include updated approvals, revised project descriptions, variance explanations, and scope changes. Projects below $1 million do not require a FIN.

lec ng the Final Cost of the project; • Line by line project account variance explana ons will be provided for those accounts with material variances; and • Project scope variances. All projects should be final costed within twelve months...

AI summary The document outlines requirements for final cost submissions within 12 months of a project's in-service date, exceptions for delays, and rate base rules for projects in ATO positions. It also discusses retirement of capital assets due to normal wear and tear or inadequacy.

al deteriora on of physical plant caused by use over me and usually occurs because of the physical deteriora on of the asset. This type of re rement usually causes an asset to be scrapped. Inadequacy This usually occurs because of such ite...

AI summary The text outlines reasons for asset retirement, including physical deterioration, inadequacy, obsolescence, regulatory requirements, and customer demands. It also references a detailed capital planning document under Nova Scotia Power Inc.'s 2026 ACE Plan.

2026 ACE Plan Appendix D Page 119 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Procedures When capital assets reach the end of their useful life and are no longer able to contri...

AI summary The document outlines Nova Scotia Power Inc.'s procedures for removing capital assets from the rate base upon reaching the end of their useful life, including depreciation handling and exceptions for land sales. It references the 2026 ACE Plan and discusses routine expenditures, though later sections are redacted.

2026 ACE Plan Appendix D Page 120 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 15.0 RouƟne Expenditures 15.1 Foreword NS Power’s Rou ne Program (the Program) is organized and ma...

AI summary Nova Scotia Power Inc. outlines its Routine Program for recurring annual capital expenditures, including replacements, improvements, and system growth additions. The program adheres to Capital Expenditure Justification Criteria and requires annual NSEB approval via the ACE Plan, with detailed budgeting and historical data provided for justification.

y are incurred, regardless of the volume purchased. ExcepƟons: Where smaller components are implicit within the scope of a capital project they will be capitalized as part of the overall project. Month DD, 2025 Page 54 of 113 Date: Decembe...

AI summary Nova Scotia Power Inc. outlines its capital planning and expenditure justification criteria, emphasizing the capitalization of IT infrastructure components (e.g., servers, software, networks) to ensure operational efficiency. Routine classifications are grouped into generation, transmission, distribution, and general plant categories, reflecting standardized capital expenditure practices.

Transmission RouƟnes Transmission Substa on Replacements, Addi ons, Modifica ons Primary Equipment Spares Protec on Modifica on & Replacement Transmission Line Replacements, Addi ons, Modifica ons Month DD, 2025 Page 55 of 113 Date: Decemb...

AI summary Nova Scotia Power Inc. outlines its 2026 ACE Plan, detailing capital expenditure routines for transmission, distribution, and general plant upgrades. The plan requires Board approval annually, with stakeholders evaluating proposed routines. Expenditures are tracked individually, and over-expenditure is addressed in Section 12.2. Routine projects are reported quarterly to the Board.

of the individual rou ne projects included in NS Power Rou ne Program are provided in Appendix A. Month DD, 2025 Page 56 of 113 Date: December 12, 2025 Page 575 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appe...

AI summary Nova Scotia Power Inc. outlines confidentiality requests for sensitive capital expenditure data under Rule 12 of the Board’s Rules, balancing transparency with protection of proprietary information. The document details capital expenditure justification criteria, emphasizing the Board’s role in ensuring transparent, non-confidential public decisions.

179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 17.0 Capital Expenditure JusƟficaƟon Criteria 17.1 IntroducƟon – General ConsideraƟons The following considera ons are used to evaluate...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, emphasizing evaluation of alternatives, technology suitability, cost analysis, compliance with reliability standards, and selection of the least-cost option meeting requirements. The Integrated Resource Plan (IRP) is referenced as a framework for decision-making.

ensure compliance with NPCC and, or NERC Reliability Standards. The least cost op on mee ng the requirements and constraints specified above shall be selected. 17.1.1 Integrated Resource Plan An Integrated Resource Plan (IRP) assesses vari...

AI summary The document outlines Nova Scotia Power's Integrated Resource Plan (IRP), emphasizing its role in assessing supply/demand scenarios, ensuring compliance with emission standards, and maintaining a 20% capacity reserve margin. The IRP serves as a strategic, stakeholder-informed roadmap for long-term electricity planning and capital expenditure justification.

es beyond the deployment and use of the capital assets by providing data and learnings, allowing for tes ng before deploying at scale, or aiding in the development of business cases, where applicable. For greater certainty, this category a...

AI summary Nova Scotia Power Inc. outlines criteria for justifying capital expenditures on innovation projects, emphasizing customer value, reliability, compliance, and the use of innovative technologies or novel applications of existing ones. Projects must demonstrate potential benefits in reducing revenue requirements, enhancing grid stability, and providing data for future scaling.

data and learnings, or aid in the development of business cases where applicable. Sub-JusƟficaƟon Criteria Innova on capital projects may be jus fied under one or more of the following sub-criteria: • reduce upward pressure on revenue requ...

AI summary The text outlines sub-justification criteria for innovation capital projects, focusing on reducing revenue requirement pressure, enhancing grid reliability, and improving customer experience. It emphasizes deploying proven technologies to lower operational costs, manage renewable integration challenges, and address reliability risks from weather events and power quality issues.

crea ng reliability and grid stability challenges that are difficult to address with tradi onal grid Month DD, 2025 Page 61 of 113 Date: December 12, 2025 Page 580 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan App...

AI summary Nova Scotia Power Inc. outlines capital expenditure criteria for addressing grid reliability challenges through innovative technologies like grid automation and energy storage. Projects must demonstrate potential to improve system stability or provide data for future deployment of new technologies.

s are driven by the reasonable expecta on they may lead to improvements to customer experience exclusive of other jus fica ons, but may also provide benefits under the other sub-criterion noted above. Innova on capital projects jus fied un...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, emphasizing innovation-driven projects that enhance customer experience through proven technologies or data collection, and clarifies that health and safety can only be a primary justification for capital projects, not a sub-criterion when other justifications are used.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 130 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 17.4 Environment As an industrial enterprise, NS Power...

AI summary Nova Scotia Power Inc. outlines its commitment to environmental sustainability and the necessity of capital expenditures to comply with environmental permits, licenses, and regulations. The document emphasizes that environmental performance requirements, driven by legislation and agreements, justify capital investments to meet regulatory standards.

apital expenditure criteria will include jus fica on based on the type of instrument placing the requirements. Environmental Agreement, Guidelines, InternaƟonal Standards and Voluntary AcƟon Criteria These criteria respond to agreements be...

AI summary Nova Scotia Power Inc. outlines capital expenditure criteria influenced by environmental agreements, international standards, and voluntary actions. These criteria ensure compliance with performance expectations under trade agreements, with expenditures justified by specific instruments.

2026 ACE Plan Appendix D Page 131 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document 17.5 Land and Right-Of-Way NS Power needs to occupy and access land to enable the Company’s opera...

AI summary Nova Scotia Power Inc. outlines criteria for land acquisition and disposal as part of its capital planning process. Land is typically acquired for capital projects within the five-year budget or for future projects if economically viable alternatives are unavailable. Non-operational land is managed to protect adjacent uses or generate revenue.

the open market. In such instances the property may be acquired if no economically prac cal alterna ve property is available to sa sfy the requirements of the future project in ques on. Land Disposal NS Power can dispose of, lease or grant...

AI summary The document outlines NS Power's policies for land and asset management, including disposal of surplus land, buildings, and rights-of-way, while emphasizing environmental compliance. It also addresses capital planning and expenditure justification criteria for hydro, wind, and biomass assets.

dro, Wind and Biomass The principles set out hereunder shall be used by NS Power in determining the methods used and ming of purchase and replacement of its hydro, wind and biomass produc on assets. These produc on assets shall be purchase...

AI summary NS Power outlines principles for managing hydro, wind, and biomass production assets, including replacement conditions to address safety, legal compliance, economic benefits, reliability, and optimized investment timing. Economic justification procedures prioritize cost-effective solutions meeting operational and financial criteria.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 133 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document • Wood stave pipelines shall be replaced when an engin...

AI summary Nova Scotia Power Inc. outlines criteria for capital expenditures, including replacing wood stave pipelines based on engineering risk assessments, turbine runners due to degradation or efficiency gains, and dams/hydraulic structures failing to meet safety standards. Decisions hinge on formal engineering evaluations and risk analyses.

ed na onal standards of stability and flood management capability for exis ng structures, or where accepted criteria of "due diligence" for public and environmental safety cannot be met. • Generator stators will be rewound when there is a...

AI summary NS Power outlines procedures for generator stator maintenance and thermal asset replacement, emphasizing insulation testing, economic justification for capital expenditures, and compliance with Nova Scotia's Renewable Electricity Standards. Decisions prioritize energy value over costs and align with renewable energy mandates.

at the least cost op on mee ng all the requirements and constraints specified shall be selected. Month DD, 2025 Page 67 of 113 Date: December 12, 2025 Page 586 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appen...

AI summary Nova Scotia Power Inc. outlines criteria for capital expenditures, emphasizing cost reduction, system optimization, and economic analysis. Key factors include failure probability, heat rate improvements, capacity increases, labor impacts, and forced outage rate modeling using system dispatch and economic analysis models.

genera on, o en at a higher cost than the exis ng genera on. These costs are es mated using the probabilis c produc on model and incorporated into the Economic Analysis Model. 17.8 System Design Nova Sco a Power’s transmission system is di...

AI summary Nova Scotia Power Inc. estimates generation costs using a probabilistic production model integrated into the Economic Analysis Model. The transmission system is classified into primary, secondary, and electrically remote categories with distinct design criteria. NS Power adheres to NPCC Directory #1 for bulk power system design, ensuring alignment with interconnected grid standards.

nd 6 cycles second zone with permissive signal for both three-phase and line-to-ground faults. Back-up clearance mes are defined to be 12 to 16 cycles for both three-phase and line-to- ground faults. Secondary Transmission System includes...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, defining technical parameters such as backup clearance times for faults, electrically remote transmission thresholds, and normal system conditions including load expectations, transmission facility status, and voltage stability ranges.

tal or regulatory restric ons. • Stable steady-state opera on of the Interconnected Transmission System. • All system voltages within 95% to 105% of nominal, unless otherwise noted. • All system elements opera ng within their con nuous the...

AI summary The document outlines NS Power's criteria for upgrading and replacing transmission plant, emphasizing conditions such as eliminating hazards, meeting legal obligations, reducing operational costs, and maintaining reliability. It details purchase and replacement conditions under capital expenditure planning.

oils are tested every year. • Other insula ons are tested every four to six years. Month DD, 2025 Page 71 of 113 Date: December 12, 2025 Page 590 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 138...

AI summary The document outlines testing intervals for equipment like SF6 and oil interrupters, battery inspections, and NPCC protection tests. It details NS Power's procedure for evaluating transmission plant replacement, emphasizing economic justification to select the least-cost option meeting requirements.

ther transmission plant so as to eliminate NS Power’s requirement for the plant in ques on. • Replace the transmission plant as to maintain NS Power’s transmission system. • Any repairs, upgrades or modifica ons will be costed as per the m...

AI summary The document outlines Nova Scotia Power's approach to transmission and distribution system upgrades, emphasizing cost justification for capital expenditures and adherence to service provision requirements. It details criteria for replacing transmission infrastructure, cost calculation standards, and the integration of distribution systems with customer service needs.

immediately if, in the opinion of NS Power, it cons tutes a hazard to opera ng personnel or the general public. Otherwise, it shall be replaced in a least cost manner. Month DD, 2025 Page 73 of 113 Date: December 12, 2025 Page 592 of 782 R...

AI summary Nova Scotia Power Inc. outlines criteria for capital planning and expenditure justification, emphasizing least-cost replacements when hazards are absent and adherence to CSA voltage standards. Voltage deviations trigger evaluations of alternative solutions to meet standards economically.

lars, and represent the costs to resolve feeder/substa on voltage problems. Overloaded Equipment Month DD, 2025 Page 74 of 113 Date: December 12, 2025 Page 593 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appen...

AI summary Nova Scotia Power Inc. outlines criteria for determining when transformers, cables, and conductors are considered overloaded, referencing specific load thresholds and standards manuals such as DEP 3.03 and the 'Underground Standards Manual' to guide capital expenditure planning and justification.

t feeders has been fully u lized. In addi on, cable ra ngs for normal and emergency condi ons should be determined by reference to the “Underground Standards Manual”. • Conductors Overhead conductors are considered to be overloaded when th...

AI summary The document outlines procedures for identifying and addressing overloaded equipment on Nova Scotia Power Inc.'s distribution system, referencing specific manuals and criteria for conductor loading, equipment ratings, and economic justification of solutions.

2026 ACE Plan Appendix D Page 142 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document For overloading equipment problems the costs are iden fied such that the least cost op on mee ng a...

AI summary Nova Scotia Power Inc. outlines criteria for addressing overloaded equipment and deteriorated conductor issues. Overloaded equipment solutions prioritize least-cost options, including replacement or system reconfiguration. Conductor replacement is justified by safety risks, outage levels, or economic factors, with failure to meet any criterion sufficient for replacement.

ny one of the criteria outlined below. The criteria that establish the basis for conductor replacement are as follows: • Powerline Technician Safety – Live Line Procedures When safety considera ons for live line procedures as per the NS Po...

AI summary The document outlines criteria for conductor replacement based on safety standards and tensile strength thresholds, as part of Nova Scotia Power Inc.'s 2026 ACE Plan. It emphasizes safety considerations from the NS Power Safety Manual and CSA standards, linking conductor deterioration to capital expenditure justification.

2026 ACE Plan Appendix D Page 143 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document • Lineworker Safety – General Linework When tests indicate that the torsional duc lity of individu...

AI summary Nova Scotia Power Inc. outlines criteria for conductor replacement based on safety (torsional ductility testing), economic analysis (energy losses, maintenance costs), and physical deterioration (galvanizing coating loss). Replacements are justified when conductors fail technical standards or economic evaluations show cost-effectiveness over their remaining life.

er a significant por on of the circuit. Conductor replacement will be planned on the basis of predicted remaining life as established from experienced deteriora on rates. Note 1 – A database of conductor test results will be established. T...

AI summary The document outlines conductor replacement planning based on life expectancy analysis and environmental factors, and emphasizes annual outage data analysis to prioritize reliability improvements. It details Nova Scotia Power Inc.'s capital expenditure justification criteria for infrastructure upgrades.

2026 ACE Plan Appendix D Page 144 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document The protec on of the distribu on plant and public and employee safety is provided in Distribu on E...

AI summary Nova Scotia Power Inc. outlines criteria for capital expenditures to protect distribution systems, ensuring safety, service continuity, and economic justification. The process evaluates costs for solutions like protective devices, reconductoring, and system upgrades, emphasizing cost-effective measures to prevent transformer/capacitor failures.

rrent year or present worth dollars and represent the costs to resolve distribu on system protec on problems. PrevenƟon of Catastrophic Failure of DistribuƟon Transformers/Capacitors Maximum symmetrical fault levels of 8000 amps at 24.94 k...

AI summary The document outlines Nova Scotia Power Inc.'s capital expenditure justification criteria, focusing on distribution system design standards to prevent catastrophic failures and grounding requirements. It specifies fault level thresholds and references the 2026 ACE Plan Appendix D for detailed procedures.

6 ACE Plan Appendix D Page 145 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document • Grounding – Economic Jus fica on Procedure To reduce the earth poten al the costs are iden fied suc...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria for grounding, joint use agreements, highway relocation, radio interference voltage, and voltage unbalance. Costs include labor, materials, and compliance with regulations like DEP 5.50 and the Radio Communication Act. Joint use agreements with Bell Aliant aim to reduce costs for both parties.

r other similar methods. Voltage Unbalance Expenditures may be required due to viola on of the criteria outlined in DEP 5.50 "Distribu on Feeder Balancing" on NS Power's system. Alterna ve methods of solving this problem would include phas...

AI summary The text outlines capital expenditure requirements for addressing voltage unbalance, flicker from motor starting, and wood pole retreatment under NS Power's criteria. It references DEP guidelines for distribution feeder balancing and voltage flicker, emphasizes customer responsibility for flicker mitigation, and details conditions for wood pole retreatment using approved preservatives.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 147 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Pole Retreatment - Economic JusƟficaƟon Procedure The...

AI summary Nova Scotia Power Inc. outlines procedures for pole retreatment based on structural integrity studies and sets metering equipment standards requiring Measurement Canada (MC) Type Approval and periodic verification under S-E-02 specifications. The approach emphasizes cost-effective capital expenditures and compliance with regulatory metering requirements.

nd Re-verifica on of Electricity Meters", before being placed in service. Meters are also brought in from ac ve service on a periodic basis for re-verifica on according to this standard. • Meters being purchased at the present me for kWh m...

AI summary The document outlines meter verification standards, replacement conditions, and capital expenditure justification criteria for Nova Scotia Power Inc. It emphasizes economic considerations in selecting standard meters due to re-verification costs and discusses Measurement Canada's testing requirements for accuracy and compliance.

2026 ACE Plan Appendix D Page 148 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document • When meters fail the criteria specified in the Standard, depending upon the economics (i.e. labo...

AI summary Nova Scotia Power Inc. outlines procedures for meter replacement and repair based on economic evaluations, including directives from Measurement Canada and cost comparisons between repair and replacement options. Decisions depend on factors like labor/material costs, spare parts availability, and MC orders.

lity, the costs to repair the meter at a manufacturer's facility. Included in these costs are labour, material, expenses, overhead, shipping and any other relevant costs. • Meters which fail re-verifica on according to the document S-E-02,...

AI summary The text outlines cost considerations for repairing failed electricity meters, including labor, materials, and depreciation practices. It also describes NS Power's capital expenditure justification criteria for building facilities, emphasizing safety, asset protection, and cost-effective modifications.

& Capital Expenditure JusƟficaƟon Criteria Detailed Document • To eliminate condi ons which, in NS Power's opinion, cons tute hazards to NS Power's personnel or to the general public; • To meet NS Power's obliga ons to third par es or to c...

AI summary NS Power outlines criteria for capital expenditures, emphasizing hazard elimination, regulatory compliance, asset protection, and facility maintenance. Economic justification procedures evaluate building projects based on lifecycle costs, productivity impacts, and compliance with codes.

ojects will be cost jus fied over the life of the building and all costs taken into account (labour, material, expenses, administra ve overhead, interest and all other relevant costs). • Furniture and equipment will be replaced on an equiv...

AI summary Nova Scotia Power Inc. outlines criteria for justifying capital expenditures, emphasizing comprehensive cost analysis over a building's lifecycle, including operational, construction, and safety-related expenses. Projects must consider factors like staffing impacts, environmental compliance, and long-term operational costs.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 151 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document teleprotec on and special protec on systems (SPS). Tel...

AI summary Nova Scotia Power Inc. outlines economic justification criteria for telecontrol and telecommunications systems, emphasizing compliance with NPCC and NERC standards. The process involves evaluating alternatives, technologies, and procurement methods to ensure cost-effective, reliable solutions for grid operations.

ng NS Power staff; rent or lease facili es and provide services using NS Power staff; rent or lease facili es and contract to others for services; and variants of the above as appropriate. Each alterna ve will be subject to full life cycle e...

AI summary NS Power evaluates alternatives for replacing facilities and services, prioritizing net present value (NPV), compliance with industry reliability standards (NPCC/NERC), and operational cost efficiency. Alternatives are ranked based on lifecycle economic analysis, including capital, lease, and operational costs.

o provide the lowest overall opera ng costs to NS Power. • Required to ensure compliance with NPCC and, or NERC Reliability Standards. 17.14 InformaƟon Technology ApplicaƟon and Hardware System Informa on Technology (IT) is subject to rapi...

AI summary NS Power's IT capital investments must comply with NPCC and NERC standards. Projects are justified under technical, economic, and customer experience criteria, with economic projects aiming for cost-effective operations. Procedures evaluate IT purchases, replacements, or upgrades.

ate the purchase, replacement or upgrade of Informa on Applica on and Hardware Systems at NS Power: Month DD, 2025 Page 86 of 113 Date: December 12, 2025 Page 605 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Ap...

AI summary Nova Scotia Power Inc. outlines criteria for evaluating the repair, upgrade, or replacement of Information Application and Hardware Systems. Decisions are based on capacity, security, service level requirements, and economic analysis comparing repair, system upgrades, or replacement options to meet business needs.

eliminate NS Power's requirement for the plant in ques on. • Replace the Informa on Applica on and Hardware System as to maintain current business requirements. • Any repairs, upgrades or modifica ons will be costed as per the manufacturer...

AI summary The text outlines requirements for replacing NS Power's information application and hardware system, emphasizing total cost of ownership (TCO) analysis for repairs, upgrades, and new systems. It also classifies vehicles into transport and work categories, noting their roles in service delivery.

a on; transporta on and work vehicles. Transporta on vehicles are primarily used for transporta on of personnel. Vans, cars, sport u lity vehicles and trucks are considered transporta on vehicles. Month DD, 2025 Page 87 of 113 Date: Decemb...

AI summary Nova Scotia Power Inc. outlines its vehicle replacement process, emphasizing lifecycle costing, mechanical inspections, and the role of the Vehicle Standardization Committee in determining appropriate vehicle types. Fleet Services oversees expenditures and decisions related to maintenance and replacement.

b func ons change and new technologies evolve, a different vehicle may be specified. Vehicle expenditures and decisions on vehicle maintenance and replacement are the responsibility of Fleet Services. The Fleet Services group provides predi...

AI summary NS Power uses lifecycle costing to evaluate vehicle replacement decisions, with Fleet Services managing maintenance and replacements. The approach prioritizes economic efficiency based on predictive maintenance, age, and mileage. Capital expenditures for equipment replacements are categorized under routine programs, varying annually in scope.

t of equipment that are not large enough in scope and magnitude to be jus fied as individual capital projects. The value of the equipment replacement rou nes will vary from year to year. Upon iden fica on of failure or deteriora on in perf...

AI summary The text outlines maintenance routines for equipment replacement in hydro, thermal, and transmission systems, emphasizing immediate replacement of failed components and efficiency-driven projects. It details cost management for environmental risks, land acquisitions, and substation upgrades, with decisions based on condition assessments and cost-effectiveness.

of iden fied system problems following a review of op ons. The least Deleted: These are minor in nature. cost op on mee ng the requirements and constraints specified shall be selected. Month DD, 2025 Page 89 of 113 Date: December 12, 2025...

AI summary Nova Scotia Power Inc.'s 2026 ACE Plan Appendix D outlines capital expenditure routines for maintaining transmission infrastructure, including spare equipment management, protective relay replacements, and planned transmission line improvements. These procedures aim to ensure system reliability through proactive maintenance and upgrades.

opera on of the substa on. Transmission Line Replacements, Addi ons, Modifica ons This rou ne provides for the reac ve and planned replacement / improvement of transmission line components. Poles, structures and insulators which have deter...

AI summary The document outlines routines for transmission line replacements, distribution upgrades, and metering costs, emphasizing capital expenditure justification criteria. It references the 2026 ACE Plan Appendix D and Nova Scotia Power Inc.'s capital planning processes, focusing on infrastructure maintenance and replacement priorities.

2026 ACE Plan Appendix D Page 157 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Distribu on Upgrades and Replacement This rou ne covers the costs associated with reac ve distribu...

AI summary Nova Scotia Power Inc.'s 2026 ACE Plan Appendix D outlines capital expenditure routines for distribution system upgrades, replacements, and new customer additions. Costs cover reactive/planned asset replacement, system performance improvements, storm damage recovery, regulatory compliance, and new customer infrastructure contributions governed by utility board regulations.

Deleted: an es mated number of new customers and on average per customer cost The vast majority of new customer connec ons result in a request for service. This ini al contact established the ming, cost and complexity of the addi on. Prima...

AI summary The text outlines processes for new customer connections, emphasizing NS Power's role in assessing service requests and associated costs. It details joint use funding components, including work prioritization with Bell Aliant, and references the 2026 ACE Plan's capital expenditure planning and justification criteria, including Right-of-Way Widening initiatives.

2026 ACE Plan Appendix D Page 158 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Right-of-Way Widening This rou ne provides for costs associated with right-of-way widening for bot...

AI summary The document outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria, covering right-of-way widening, work vehicles, tools/test equipment, and telecommunications. It details categories for capital expenditures, including fleet management, tool procurement, and network upgrades, with references to specific justification criteria for vehicles.

ce Network & Systems This includes PBX Cards, disk drives, power supplies, so ware & component upgrades, telephone sets, fax machines, and wiring due to office moves. Month DD, 2025 Page 92 of 113 Date: December 12, 2025 Page 611 of 782 REDA...

AI summary This document outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria for telecom systems, including broadband networks, cable systems, voice networks, and network management systems, as part of the 2026 ACE Plan.

s: Includes network management servers and so ware, telecom alarm monitoring devices and site monitoring equipment. • Telecommunica ons Spares Includes: Maintenance Spares for telecommunica on equipment and facili es, broadband networks an...

AI summary The document outlines capital expenditure categories for telecommunications infrastructure, SCADA systems, and computing asset management at Nova Scotia Power Inc., including hardware, software, and network upgrades. It references the 2026 ACE Plan Appendix D and detailed capital expenditure justification criteria.

2026 ACE Plan Appendix D Page 160 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document This rou ne includes the purchase of hardware and so ware products required for the con nuing oper...

AI summary The document outlines Nova Scotia Power Inc.'s capital expenditure plans for 2026, including IT infrastructure upgrades, property improvements (e.g., environmental compliance, building replacements), and furniture/equipment replacement. It references Appendix B's documentation policy for capital item reviews, though content is redacted.

9 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Appendix B: Capital Item DocumentaƟon Policy & Review Requirements ObjecƟve To specify the documenta on required to provide reasonable as...

AI summary Nova Scotia Power Inc. outlines a policy requiring detailed documentation for all capital expenditures to ensure customer benefit, regulatory compliance, and accountability. The policy emphasizes evaluating alternatives, analyzing costs, and maintaining records for transparency and historical reference in capital project management.

port capital decisions, including development, jus fica on, cost analysis and spending. Month DD, 2025 Page 95 of 113 Date: December 12, 2025 Page 614 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Pag...

AI summary Nova Scotia Power Inc. outlines its capital planning process, requiring analysis of alternatives and documentation of infeasible options. A two-tier review process is mandated, with Level 1 involving project managers and departmental approvers evaluating projects against Capital Expenditure Justification Criteria.

ni al approval of the project. Approval is subject to the item mee ng the Capital Expenditure Jus fica on Criteria in place at the me the project is approved. Documenta on Requirements: Sufficient documenta on will be maintained to support t...

AI summary The document outlines requirements for approving capital projects under the Capital Expenditure Justification Criteria (CEJC), emphasizing documentation to ensure compliance with laws and customer benefit. Nova Scotia Power Inc. and the Nova Scotia Utility and Review Board are involved in final approvals and oversight.

ng that the item meets the technical and financial criteria contained in the Capital Expenditure Jus fica on Criteria at the me the project is approved. Documenta on Requirements: Sufficient documenta on will be maintained to provide reasona...

AI summary The document outlines requirements for capital expenditure justification, emphasizing documentation to ensure compliance with NS Power's financial and technical criteria. It details review levels for processes like ACE Plan approval and capital spending, with oversight by NS Power and the Nova Scotia Utility and Review Board.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 164 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Records RetenƟon Period All capital files should be ma...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria, emphasizing a six-year retention period for capital files to comply with Taxa on Authori es requirements. Destruction before six years requires prior approval, with longer retention justified by legal, safety, or environmental considerations.

2026 ACE Plan Appendix D Page 165 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document Exhibit A Note: The descrip ons provided are intended to be used as guidelines. The actual file co...

AI summary The document outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria, detailing authorization levels, analysis of alternatives, and capital item detail requirements. It emphasizes structured approval processes, including divisional and corporate approvals, and evaluates spending against the ACE Plan and forecasts.

- Approved spending - Addi onal spending - Forecast - Final cost Online recommenda ons/approvals - Item recommenda on - Item approval - Item ac va on Descrip on - Scope - Project components/costs Month DD, 2025 Page 99 of 113 Date: Decembe...

AI summary The document outlines Nova Scotia Power Inc.'s Capital Planning and Capital Expenditure Justification Criteria, detailing account listings, justification processes, and references to legislation. It emphasizes structured project evaluation, including scope, project components, and criteria for approval.

- Why do the project? - Why now? - Why this way? - References - legisla on, regula ons Reason for over or under expenditure, final cos ng - Descrip on D) Economic Analysis Analysis output including: - Suppor ng documenta on for x x revenue...

AI summary The document outlines capital expenditure justification criteria for Nova Scotia Power Inc., emphasizing economic analysis, technical/financial criteria, and supporting documentation for revenue, costs, and project scope changes. It references the NSEB and other entities, focusing on expenditure reasoning and compliance with regulatory standards.

Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document DescripƟon Contents Level 1 2 Budget es mates x Other relevant informa on - (content will vary) x Examples include: - Regula ons, acts, cod...

AI summary The document outlines Nova Scotia Power Inc.'s capital expenditure justification criteria, emphasizing budget estimates, regulatory compliance, engineering studies, permits, and cost control processes. It includes supporting documents like outage reports, engineering assessments, and cost monitoring frameworks for capital planning.

heets and analysis Re rement Informa on x Tenders and bid evalua ons x Financial reports, including x - Power Plant Informa on- General ledger - Purchasing & Accounts Payable - Labour Distribu on - Documenta on to support assump ons, decis...

AI summary The document outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria, including system design standards and a revision record for the 2026 ACE Plan Appendix D. It emphasizes detailed financial reporting and project documentation requirements.

026 ACE Plan Appendix D Page 169 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document REVISION RECORD Version Approver , Date Date Comments Number Signature 1995/01/12 0 Ini al document...

AI summary This document outlines the revision history of Nova Scotia Power Inc.'s Capital Planning and Capital Expenditure Justification Criteria, detailing updates to align with NERC/NPCC standards, fault clearing requirements, and the inclusion of policies like Looping Policy and Transient Voltage Criteria.

C. Milligan 10-Apr-24 Updated to include Transient Voltage 2024/02/20 6 Criteria per NERC TPL-001 Month DD, 2025 Page 103 of 113 Date: December 12, 2025 Page 622 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan App...

AI summary Nova Scotia Power Inc. outlines criteria for capital expenditures on its transmission system, divided into four classifications. Criteria may be superseded by Northeast Power Coordinating Council (NPCC) standards. System studies must use existing protection system characteristics to ensure adequacy and investment requirements.

e the fault described in item (d), the fault contribu on clearing me will be 16 cycles. Breaker failure protecƟon will be applied to all Primary Transmission. The design criteria are: 1. From normal system condiƟons, the Interconnected Tra...

AI summary The document outlines breaker failure protection for Primary Transmission and specifies design criteria ensuring system stability post-faults. It references Nova Scotia Power Inc.'s 2026 ACE Plan Appendix D and a detailed capital expenditure justification document.

2026 ACE Plan Appendix D Page 173 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document No cascade tripping beyond elements cleared by the opera ve back-up protec on shall occur. 4. From...

AI summary Nova Scotia Power Inc. outlines capital expenditure justification criteria for system reliability, including no cascade tripping, voltage ranges within 90-110% nominal, fault management ensuring minimum post-fault voltage sags above 70% nominal, and automated tap-changer corrections. These criteria aim to maintain grid stability and reliability under contingency conditions.

of nominal voltage for greater than 250ms during the 10s period following a fault. Month DD, 2025 Page 107 of 113 Date: December 12, 2025 Page 626 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix D Page 17...

AI summary Nova Scotia Power Inc. outlines fault clearing time requirements for its Secondary Transmission System, specifying 6 cycles for local faults, 14 cycles for local breaker failure, and 16 cycles for remote breaker failure. The system must include redundancy and comply with industry standards.

ill be 14 cycles. c. Where breaker failure protec on is required to trip remote breakers to isolate the fault described in item a), the fault clearing me will be 16 cycles. d. For a three phase or phase to ground fault on any element direc...

AI summary The document outlines technical requirements for breaker failure protection, fault clearing times, and system stability criteria for the Interconnected Transmission System. It references the 2026 ACE Plan and Nova Scotia Power Inc.'s capital expenditure justification criteria, emphasizing system reliability and dynamic response standards.

2026 ACE Plan Appendix D Page 175 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document line-to-ground fault on any one system element cleared in prime me. No cascade tripping shall occu...

AI summary The 2026 ACE Plan Appendix D outlines Nova Scotia Power Inc.'s capital planning and expenditure justification criteria, emphasizing system stability, fault clearance, and voltage management. Requirements include preventing cascade tripping, maintaining voltage within 90-110% of nominal, and ensuring load reduction within 10 minutes post-fault. These criteria aim to ensure grid reliability and compliance with operational standards.

on greater than 10% before movement of tap-changers. 6. As far as possible, provision should be made to ensure that no fault is le permanently on the system. 7. From normal system condiƟons, following a fault, the minimum post-fault posi v...

AI summary Nova Scotia Power Inc.'s Capital Planning & Capital Expenditure Justification Criteria outline technical requirements for electrically remote transmission systems, including fault level limits (≤1,000 MVA), post-fault voltage stability (>70% nominal voltage), and thermal limits (≤110% capacity) with operator intervention within 10 minutes.

shall be within 110% of their thermally limited ra ngs under the condi on that the System Operator can take ac on within a 10 minute period to reduce load on the element. 3. From normal system condiƟons, for any single conƟngency, steady-s...

AI summary The document outlines technical requirements for system reliability, including voltage limits (90-110% of nominal), fault management provisions, breaker backup for remote transmission, and transformer capacity standards to meet daily load demands under normal conditions and during generation outages.

ence to “C57.91-1995 IEEE Guide for Loading Mineral-Oil-Immersed Transformers”, it is NS Power prac ce to permit the loading of transformers to exceed the nominal or nameplate value. 3. For distribu on load serving transformers to exceed t...

AI summary Nova Scotia Power Inc. outlines transformer loading practices, permitting up to 133% overload for distribution transformers under specific conditions, aligned with IEEE standards. System power transformers have seasonal loading limits (100% in summer, 110% in winter). The document references capital expenditure justification criteria and technical guidelines for transformer management.

where calcula ons are not specifically conducted: a. Under system normal, loading is limited to 100% of the 65°C manufacturer nameplate MVA for summer and 110% for winter; b. Under con ngency, the 15 minute short me ra ng is limited to 110...

AI summary Nova Scotia Power Inc. outlines its radial transmission policy, detailing loading limits for transmission lines under normal and contingency conditions. The policy emphasizes the importance of auxiliary equipment ratings and specifies scenarios for overload management to ensure grid reliability.

2026 ACE Plan Appendix E Page 2 of 17 Mersey Hydro Update Non-Confidential 1 TABLE OF CONTENTS 2 3 1.0 INTRODUCTION .............................................................................................................. 3 4 2.0 SUST...

AI summary The document outlines the Mersey Hydro Update as part of the 2026 ACE Plan Appendix E, covering investment sustainability, project development, NPV analysis, and upcoming IRP considerations. Sections include redevelopment, decommissioning costs, and stakeholder engagement, though content is partially redacted.

1 1.0 INTRODUCTION 2 3 NS Power owns and operates the Mersey Hydro System (MHS), a series of six hydroelectric 4 stations and a lake storage diversion along a 21km reach of the Mersey River. The 2026 ACE Plan 5 focuses on sustaining capita...

AI summary NS Power is updating the 2026 ACE Plan to address sustaining investments for the Mersey Hydro System (MHS) while evaluating long-term options via the Integrated Resource Plan (IRP). The Board directed NS Power to include NPV analyses comparing decommissioning, partial decommissioning, and redevelopment options, along with assumptions, in the ACE Plan application following the next depreciation study.

conducted since the filing of the 2025 ACE Plan related to evaluating 26 and costing the MHS decommissioning and partial decommissioning options. 27 28 10. The Board directs NS Power to include cost estimates for further preliminary 29 eng...

AI summary The Nova Scotia Energy Board (NSEB) directs Nova Scotia Power Inc. (NS Power) to include detailed cost estimates for Mersey system updates in its 2026 ACE Plan, including preliminary engineering, stakeholder engagement, environmental studies, and procurement costs. These estimates must also be incorporated into NS Power’s NPV analysis comparing the Mersey Redevelopment Project to decommissioning options.

2026 ACE Plan Appendix E Page 4 of 17 Mersey Hydro Update Non-Confidential 1 The sections below provide NS Power’s response, including: 2 3 • An update on the incremental sustaining investments that have been incorporated into the 4 Hydro...

AI summary NS Power outlines updates on Mersey Hydro redevelopment, including sustaining investments in the Hydro Interval Plan (HIP), stakeholder engagement with First Nations and government, an NPV analysis comparing redevelopment options, and cost estimates for preliminary engineering and procurement for 2028. The analysis includes assumptions and engagement details.

1 2.0 SUSTAINING INVESTMENT 2 3 The deferral of the Mersey Redevelopment is aligned with NS Power’s asset management 4 methodologies. Deferring projects when safety, environmental and economic risks, as well as 5 social implications associ...

AI summary NS Power defers Mersey Redevelopment due to safety, environmental, and economic risks, opting for sustaining investments to maintain MHS operations. The Hydro Investment Plan (HIP) dynamically updates capital forecasts, with sustaining investments increasing to $172.4 million (NPV $79.2M) by 2065, reflecting revised cost estimates aligned with recent projects.

eased from $68.1 million in Appendix G of the 2025 ACE Plan to 26 the current forecast of $79.2 million. NS Power continues to revise the profile of the investment 27 in accordance with its asset management principles to ensure projects ar...

AI summary NS Power is revising the investment profile in the 2026 ACE Plan, increasing the amount from $68.1 million to $79.2 million, aligning with asset management principles to schedule projects appropriately. The Mersey Hydro Update is part of the non-confidential information discussed.

1 2 The most recent update includes $45.1 million in sustaining investment between the years of 2026– 3 2030, compared to the prior year forecast of $40.6 million over the same period. Attachment 1 4 outlines the current MHS investment pro...

AI summary The document outlines a $45.1 million sustaining investment plan for 2026–2030, increasing from the prior year's $40.6 million. Key projects include turbine and generator refurbishments at Cowie Falls and Big Falls, as well as infrastructure upgrades at Lower Great Brook and Deep Brook, all categorized under 'Safe and Reliable' and 'Management of Water' initiatives.

lization. As with all capital projects, NS Power will continue 21 to evaluate and assess project alternatives based on the most current available information to ensure 22 that the selected project alternative remains the lowest cost option...

AI summary NS Power will evaluate capital project alternatives to ensure the selected option remains the lowest cost for customers, aligning with ongoing commitments to cost-effective infrastructure decisions.

1 4.0 NET PRESENT VALUE (NPV) ANALYSIS 2 3 As directed in the 2025 ACE Plan Order, NS Power has undertaken an NPV analysis of the capital 4 costs that compare redevelopment, partial decommissioning and full decommissioning 5 (renaturalizat...

AI summary NS Power conducted an NPV analysis of the Mersey Hydro System under three scenarios: full decommissioning ($196M), partial decommissioning ($346M), and redevelopment ($164M). Assumptions included historical production data, marginal cost models, and capacity reductions during redevelopment. The analysis reflects capital costs only.

in service during 2031-2050, reducing power production capacity during that 24 period 25 26 The NPV figures presented in this update reflect capital costs only and are not a full economic 27 analysis of the Mersey Redevelopment. They shoul...

AI summary The Mersey Redevelopment's NPV figures are based solely on capital costs and do not represent a full economic analysis. These figures should not be used in isolation to determine the project's overall viability.

1 future of the Mersey Hydro System (MHS). While the analysis includes simplified assumptions 2 for replacement energy and capacity costs, these do not represent a comprehensive system level 3 evaluation. A complete review combining decomm...

AI summary The text discusses the redevelopment costs of the Mersey Hydro System (MHS), noting that current estimates use simplified assumptions and require a comprehensive system-level evaluation. A detailed analysis combining decommissioning, redevelopment capital estimates, and system modeling will be conducted as part of the upcoming Integrated Resource Plan (IRP) process to ensure accurate cost comparisons.

that each phase will take 23 approximately five years to complete, where the first year will focus on preparation and 24 procurement. 25 26 The total combined estimate to redevelop the MHS is $1.2 billion CAD. 27 Page 11 of 17 Date: Decemb...

AI summary The Mersey Hydro Station redevelopment project is estimated at $1.2 billion CAD, with a five-year timeline starting with preparation and procurement in the first year. This update is part of the 2026 ACE Plan Appendix E.

1 4.2 Partial Decommissioning Costs 2 3 The MHS partial decommissioning cost estimate was based on detailed work completed in 2021, 4 leveraging the Big Falls rebuild scenario as a baseline due to significant overlap in scope. Under 5 this...

AI summary The text outlines partial decommissioning costs for the MHS at $512 million CAD, excluding new powerhouse construction and incorporating preparatory activities. It also details 2024 updates to the 2018 Hydro Asset Study by Boreas Heritage Consulting Inc. and Hatch Ltd., reflecting archaeological, environmental, and cost changes.

1 guidance from CCTH, as well as KMK. All Mersey assets were classified as having high 2 archaeological potential, which would trigger reconnaissance shovel testing, and excavation in a 3 decommissioning scenario. Dewatering events, partic...

AI summary The Mersey Hydro Station (MHS) decommissioning costs have increased to $507.8 million, combining archaeological assessments ($352.2M) and updated decommissioning models ($155.6M). Costs exclude NS Power internal expenses and unquantified socioeconomic impacts. Archaeological sensitivities and reservoir drawdown complexities further complicate decommissioning.

1 5.0 UPCOMING IRP CONSIDERATIONS 2 3 NS Power’s 2020 Integrated Resource Plan included a detailed evaluation of the MHS using both 4 the NS Power Decision Analysis (DA) Model and E3’s RESOLVE capacity expansion model. The 5 analysis compa...

AI summary NS Power's 2020 and Evergreen IRP analyses concluded that rebuilding Mersey Hydro Station (MHS) is more economical than decommissioning, citing its role in system reliability and decarbonization. However, NPV values alone omit full replacement costs, necessitating a comprehensive review. The 2025/2026 IRP will update MHS evaluation with refreshed load and emissions assumptions.

1 6.0 CONCLUSION 2 3 NS Power has increased the incremental sustaining investment in the MHS to maintain safe and 4 reliable operation of the system, while deferring a major investment for customers until the future 5 of the MHS is determi...

AI summary NS Power defers major redevelopment of Mersey Hydro Station (MHS) until the next Integrated Resource Plan (IRP) to avoid long-term commitments, aligning with Nova Scotia’s Clean Power Plan and prioritizing affordability. Incremental investments maintain safe operations while conducting preliminary studies and stakeholder engagement.

s more information is obtained, and the HIP is 23 continuously updated as forecasts are revised as result. 24 25 NS Power reiterates that it is committed to ensuring the Mi’kmaw, stakeholders, and the Board are 26 actively engaged prior to...

AI summary NS Power emphasizes stakeholder engagement for the Mersey Redevelopment project, relying on the 2025 Integrated Resource Plan (IRP) for decision-making. NPV figures exclude full system replacement costs, and a Capital Item (CI) application will be submitted post-IRP completion. Engagement with the Mi’kmaw and DFO is ongoing.

Scenario TOTAL or NPV 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 Partial Decommissioning Total Capital Investment $ 624,440,000 $ - $ - $ 1,500,000 $ 2,500,000 $ 2,500,000 $ 26,080,000 $ 32,590,000 $ 54,850,000 $ 48,1...

AI summary The text presents financial scenarios for partial and full decommissioning, redevelopment, and sustaining CAPEX through redevelopment, showing total capital investments and NPV (Net Present Value) figures from 2026 to 2038. All scenarios report negative NPVs, indicating projected financial losses.

391 $ 994,699 $ 887,769 $ 905,525 NPV (CAPEX) $ (79,222,501) Total Redevelopment and Sustaining $ 1,374,842,402 $ 9,673,500 $ 15,210,000 $ 9,609,750 $ 9,909,750 $ 9,200,000 $ 15,497,877 $ 41,726,783 $ 71,511,131 $ 60,515,523 $ 43,010,391 $...

AI summary The text presents financial data including NPV (Net Present Value) calculations for CAPEX, energy value, avoided capacity costs, and total benefits across multiple years. Assumptions include 2% inflation and 190,000 MWh average Mersey production (2015-2024). Key figures highlight redevelopment costs, energy value, and overall NPV outcomes.

190,000 2015-2024 average Mersey production (MWh) 2% Inflation rate (matches HIP) Marginal cost of elec $ 81.57 $ 84.15 $ 87.07 $ 105.19 $ 107.29 $ 109.44 $ 111.63 $ 113.86 $ 116.14 $ 118.46 $ 120.83 $ 123.25 $ 125.71 Marginal cost of capa...

AI summary The text presents marginal cost data for electricity and capacity from 2015-2024, showing increasing costs over time, and references a 5.08% WACC rate. It also mentions the 2026 ACE Plan Appendix E Attachment 1, indicating financial planning context.

Scenario TOTAL or NPV 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 Partial Decommissioning Total Capital Investment $ 624,440,000 $ 54,850,000 $ 48,140,000 $ 54,850,000 $ 48,140,000 $ 28,770,000 $ 15,550,000 NPV (CAPEX)...

AI summary The text presents financial scenarios for energy infrastructure projects in Nova Scotia, including partial and full decommissioning, redevelopment, and sustaining capital expenditures. It details total capital investments and net present values (NPV) for each scenario across multiple years, highlighting the financial implications of different investment strategies.

lopment and Sustaining $ 1,374,842,402 $ 74,753,635 $ 70,055,868 $ 51,970,950 $ 57,060,362 $ 76,662,597 $ 71,366,579 $ 55,851,568 $ 79,157,599 $ 69,972,186 $ 56,063,829 $ 79,219,406 $ 61,583,091 $ 5,187,596 NPV (CAPEX) $ (639,115,806) Tota...

AI summary The text presents financial data from a redevelopment project, including NPV for CAPEX, energy value, and avoided capacity costs. Assumptions include a 2% rate and marginal electricity costs. The overall NPV is negative, suggesting potential financial challenges.

Marginal cost of elec $ 128.23 $ 130.79 $ 133.41 $ 136.07 $ 138.80 $ 141.57 $ 144.40 $ 147.29 $ 150.24 $ 153.24 $ 156.31 $ 159.43 $ 162.62 Marginal cost of capacity $ 146.00 $ 149.00 $ 152.00 $ 155.00 $ 158.00 $ 161.00 $ 164.00 $ 167.00 $...

AI summary The document presents marginal cost data for electricity and capacity from 2025 to 2026, showing increasing trends. It references the 2026 ACE Plan Appendix E and includes a WACC rate of 5.08%. Portions of the text are redacted as confidential.

Scenario TOTAL or NPV 2052 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 Partial Decommissioning Total Capital Investment $ 624,440,000 NPV (CAPEX) $ (346,011,445) Full Decommissioning Total Capital Investment $ 512,276,250 $...

AI summary The document presents financial scenarios for energy infrastructure projects, including partial and full decommissioning, redevelopment, and sustaining CAPEX through redevelopment, with detailed capital investment figures and NPV (Net Present Value) calculations spanning 2052–2064. Full decommissioning shows lower NPV than partial decommissioning, while redevelopment incurs the highest NPV.

2026 ACE Plan Appendix E Attachment 1 Page 4 of 4 NON-CONFIDENTIAL WACC Rate 5.08%

AI summary The 2026 Annual Capital Expenditure (ACE) Plan Appendix E Attachment 1 specifies a Weighted Average Cost of Capital (WACC) rate of 5.08%, reflecting the financial benchmark for capital project evaluations.

Scenario TOTAL or NPV 2065 Partial Decommissioning Total Capital Investment $ 624,440,000 NPV (CAPEX) $ (346,011,445) Full Decommissioning Total Capital Investment $ 512,276,250 NPV (CAPEX) $ (196,107,720) Redevelopment Total Capital Inves...

AI summary The text presents financial analyses of different scenarios (Partial Decommissioning, Full Decommissioning, Redevelopment, etc.), including total capital investments, NPV (CAPEX), energy value, avoided capacity costs, and total benefits. Assumptions include marginal costs of electricity and capacity, with NPV figures indicating net financial outcomes for each scenario.

2026 ACE Plan Appendix F Page 8 of 55 The Path to 2030 – 2025 Update Non-Confidential 1 2.0 INTRODUCTION 2 3 In its 2023 Annual Capital Expenditure (ACE) Plan Order (M11017) on September 12, 2023, the 4 Nova Scotia Utility and Review Board...

AI summary The document outlines Nova Scotia Power Inc.'s compliance with the Nova Scotia Utility and Review Board's (NSUARB) orders to update its 2030 obligations plan. It includes the 2030 Decarbonization Goals, the Province's Clean Power Plan, and the creation of the Independent Energy System Operator of Nova Scotia (IESO-NS). The updates are part of the 2025 Annual Capital Expenditure (ACE) Plan.

- West Withdrawn Wind Farm 14 1 This is a change from the 2024 update as the EMT analysis for IR 597 was incorporated into the IR 675 15 plant model, which was modified to include both IR 597 and IR 675 as a single plant. 16 2 March 31, 20...

AI summary The 2026 ACE Plan incorporates EMT analysis for IR 597 into the IR 675 plant model, modifying it to combine both as a single plant. The first 54 MW of Mersey Wind 2 is scheduled for COD on March 31, 2027, reflecting updates to the 2024 IRP analysis.

2026 ACE Plan Appendix F Page 25 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary This document is part of the 2026 Annual Capital Expenditure (ACE) Plan, specifically Appendix F of the 'Path to 2030 – 2025 Update' section. It outlines capital spending strategies and planning for Nova Scotia's energy sector as part of a multi-year initiative toward 2030 goals.

2026 ACE Plan Appendix F Page 30 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary The document is an appendix (Appendix F) of the 2026 Annual Capital Expenditure (ACE) Plan, part of the 2025 Update titled 'The Path to 2030.' It is labeled as non-confidential and appears on page 30 of 55.

2026 ACE Plan Appendix F Page 32 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary The document is an appendix of the 2026 Annual Capital Expenditure (ACE) Plan, part of the 'Path to 2030 – 2025 Update' non-confidential section. It outlines capital expenditure planning and long-term energy strategies for Nova Scotia, though specific details are not provided in the excerpt.

2026 ACE Plan Appendix F Page 48 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary This document is an appendix from the 2026 Annual Capital Expenditure (ACE) Plan, titled 'The Path to 2030 – 2025 Update,' and is marked as non-confidential. It outlines capital expenditure strategies as part of a long-term planning cycle.

2026 ACE Plan Appendix F Page 49 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary The 2026 Annual Capital Expenditure (ACE) Plan Appendix F, titled 'The Path to 2030 – 2025 Update,' outlines a non-confidential roadmap for capital investments and long-term planning in Nova Scotia's energy sector. It reflects strategic priorities and updates to the 2030 vision.

2026 ACE Plan Appendix F Page 51 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary The 2026 Annual Capital Expenditure (ACE) Plan Appendix F discusses the 2025 update to 'The Path to 2030' initiative, outlining non-confidential details related to Nova Scotia's energy and infrastructure planning.

2026 ACE Plan Appendix F Page 52 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan, part of the 'Path to 2030' initiative, updated in 2025. It focuses on capital investments and long-term energy strategies.

1 project delays. Talent shortages have the potential to affect NS Power, its partners 2 across the province, and its contractors and suppliers. 3 4 4. Project Approvals 5 • 2025 Trend: No Change 6 • The 2030 Clean Power Plan requires the...

AI summary The text highlights project delays due to talent shortages impacting NS Power and partners, the need for approvals under the 2030 Clean Power Plan, risks in transitioning to fast-acting generation by 2027-28, and the publication of the Clean Electricity Regulations (CER) aligning with Nova Scotia policy. Key issues include environmental and regulatory approvals, procurement challenges, and renewable energy targets.

2026 ACE Plan Appendix F Page 54 of 55 The Path to 2030 – 2025 Update Non-Confidential

AI summary This document is part of the 2026 Annual Capital Expenditure (ACE) Plan, specifically Appendix F of the 'Path to 2030 – 2025 Update' report. It outlines non-confidential information related to Nova Scotia's energy planning and capital investment strategies for 2030.

2026 ACE Plan Appendix G Page 2 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential

AI summary The 2026 Annual Capital Expenditure (ACE) Plan Appendix G outlines NS Power's Five-Year Reliability Plan update, focusing on infrastructure and system reliability measures.

2026 ACE Plan Appendix G Page 3 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential

AI summary The 2026 ACE Plan Appendix G outlines an update to NS Power's Five-Year Reliability Plan, focusing on capital expenditures and system reliability. The document is non-confidential and part of a broader regulatory proceeding related to Nova Scotia's energy infrastructure.

hase Extension Projects by Region .............................. 58 17 Figure 42: Illustration of Targeted NS Power Transmission Projects Planned for 2026 ............. 61 18 Figure 43: 2026 Substation Transformers Planned Replacement/Addi...

AI summary NS Power outlines its commitment to improving grid reliability and resiliency through a $1.3 billion five-year investment plan, with $206 million allocated for 2025. The plan aims to reduce outage duration and frequency while balancing affordability for customers.

2026 ACE Plan Appendix G Page 7 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential

AI summary The 2026 ACE Plan Appendix G outlines NS Power's Five-Year Reliability Plan, focusing on infrastructure and capital expenditures. The document is non-confidential and part of a regulatory proceeding related to energy reliability and planning.

2026 ACE Plan Appendix G Page 8 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential

AI summary The document outlines NS Power's 2026 Annual Capital Expenditure (ACE) Plan Appendix G, focusing on the Five-Year Reliability Plan update. It highlights efforts to ensure grid reliability through infrastructure investments and operational strategies.

1 October 31, there is a 53 percent reduction in customer interruptions and a 29 percent reduction in 2 customer hours of interruption due to device failure in 2025 over 2023 levels. 3 4 The benefits of the program and the impact on the re...

AI summary NS Power outlines reliability improvements through targeted investments, citing a 53% reduction in customer interruptions by 2025. The Board directed NS Power to update its 2025 ACE Plan (M12012) with progress on its Five-Year Reliability Plan, emphasizing risk-based decision-making and grid-modernization upgrades. NS Power agrees with stakeholders on balancing reliability and affordability.

2026 ACE Plan Appendix G Page 14 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential

AI summary The document is an update to the NS Power Five-Year Reliability Plan, part of the 2026 Annual Capital Expenditure (ACE) Plan. It outlines reliability initiatives and capital investments for Nova Scotia's electricity system.

D REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix G Page 16 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential Reliability Targeted 2025 Planned 2025 Completed to 2025 Anticipated YE Result Program Progr...

AI summary The document outlines NS Power's Five-Year Reliability Plan update, including targeted strategies, 2025 investment plans, completion dates, and program status. It focuses on reliability programs and capital expenditures for system reliability.

NS Power Five-Year Reliability Plan - Update Non-Confidential 1 Figure 13: Map of 2025 Completed and Planned Establishment of New Rights-of-Way 2 3 4 4.5 Trimming and Removal of Trees Around Existing Power Lines 5 6 2025-2029 Forecast Inve...

AI summary NS Power's 2025 vegetation management efforts include aerial pruning, customer-requested trimming, and corridor maintenance, with $98M forecasted investment. 205 km of trimming completed, exceeding the 55 km year-end target to mitigate reliability risks.

ge 739 of 782 REDACTED REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026 ACE Plan Appendix G Page 32 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential 1 Figure 18: 2025 Targeted Equipment Upgrades Progress Overview Program...

AI summary NS Power outlines its 2025 targeted equipment upgrades, including $81 million in distribution and transmission system investments. Key initiatives focus on replacing aging infrastructure, expanding protective devices, and ensuring environmental compliance to enhance system reliability and customer experience.

standards to align with the current CSA 21 C22.3 overhead line standards. In the Board’s decision on the 2025 Annual Capital Expenditure 22 (ACE) Plan (M12012), the Board directed the following: Page 35 of 71 Date: December 12, 2025 Page 7...

AI summary The Nova Scotia Energy Board directed NS Power to monitor upgraded pole installations and evaluate their impact on system reliability, aligning with the 2025 ACE Plan (M12012). Appendix C details pole monitoring projects across regions, focusing on resilience improvements and outage reduction.

2026 ACE Plan Appendix G Page 37 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential 1 Figure 21: 2025 Build to Roadside Projects by Region YTD BTR Project BTR Project Status 2025 Planned Completed Comments Region BTR kms B...

AI summary The 2026 ACE Plan Appendix G details NS Power's 2025 Build to Roadside (BTR) project progress by region, showing planned vs. completed kilometers and project statuses (e.g., 'On Track – Ongoing' or 'Exceeded – Ongoing') for East, Northeast, Metro, and West regions.

Non-Confidential 1 Figure 24: Transmission System Program - 2025 Overview Category # Transmission Line Upgraded Replacements and Upgrades 29 Line Rebuilds 3 Asset Life Extension Province Wide Water Crossing Upgrades 3 Line Realignment 2 2...

AI summary NS Power outlines its 2025 Transmission System Program, including 29 replacements/upgrades, 3 line rebuilds, province-wide asset life extension, and 3 water crossing upgrades. These investments aim to strengthen transmission reliability through infrastructure management, as detailed in the 2025 ACE Plan and illustrated in Figure 25.

2026 ACE Plan Appendix G Page 42 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential 1 2 NS Power has purchased and received a spare substation transformer. Replenishing this spare unit 3 supports the overall NS Power Trans...

AI summary NS Power is updating its Five-Year Reliability Plan by acquiring spare transformers, advancing substation projects (Bayers Lake, Stellarton), and completing the Mount Uniacke substation. These actions aim to improve system reliability and capacity while managing inventory costs.

2026 ACE Plan Appendix G Page 44 of 71 NS Power Five-Year Reliability Plan - Update Non-Confidential 1 Figure 27: 2025/2026 Advanced Grid Modernization Progress Overview Program Devices Remaining Devices On Track Complete Forecast 2025/202...

AI summary NS Power's 2025-2029 grid modernization plan includes $65M investment, with $21M allocated to Remote Terminal Units (RTUs). As of 2025, six of 11 RTUs are installed, with two more targeted for completion by year-end. The plan emphasizes real-time monitoring and outage response improvements through advanced grid technologies.

Complete West Kingston 63V Complete West Ohio Road 25W Complete West Central Argyle 19W On Track West Wolfville Ridge 83V Complete West Indian Path 80W On Track 7 8 6.1.2 Downline Connectivity 9 10 2025-2029 Forecast Investment: $44 millio...

AI summary The document outlines infrastructure projects with statuses (e.g., 'Complete', 'On Track'), a $44M 2025-2029 investment forecast, and a $5.2M 2025 investment. It references a cost reasonableness review (M12588) for NS Power's RTU Replacements Program and the 2026 ACE Plan Appendix G. The NS Power Five-Year Reliability Plan Update is also mentioned.

mming along approximately 192 kilometers of distribution line in 22 2026. Figure 38 provides a detailed breakdown of the communities and circuits where this work 23 is scheduled to take place 24 Page 55 of 71 Date: December 12, 2025 Page 7...

AI summary The document outlines NS Power's 2026 maintenance plans for 192 km of distribution lines across Central/Metro, East, Northeast, and West regions, with $83.9 million allocated for equipment upgrades under the 2026 ACE Plan. Storm hardening initiatives are forecasted to cost $178.9 million.

45 ft CL3 Quantity: 5 45 ft CL1 Quantity: 8 35 ft CL4 Quantity: 2 Cape 85S-401 Wreck Cove 40 ft CL4 Quantity: 5 50 ft CL2 Quantity: 1 Breton (41817 Cabot Trail) 35 ft CL4 Quantity: 1 45 ft CL1 Quantity: 2 45 ft CL3 Quantity: 3 40 ft CL1 Qu...

AI summary The document outlines the Capital Project Approval Process and the Project Delivery Model (PDM) Documentation Review, emphasizing the importance of proper completion and consideration of relevant PDM documentation during project planning and execution. It specifically mentions the Contingency Assessment as a key component to review if applicable.

DM documentation that is intended to inform project planning and execution. The following lists the relevant PDM documentation, and what should be reviewed: Contingency Assessment (if applicable) Review this document to ensure it’s aligned...

AI summary The text outlines documentation to be reviewed for project planning and execution, including Contingency Assessment, Estimate Maturity Matrix, Economic Analysis Model, Risk Register, and Post Project Review. These documents ensure alignment with guidelines, proper risk management, and accurate cost estimation.

(ii)Approved Budget (iii)Approved CI# Project Long Title (i)Approval Mechanism (iv)Actual Cost (v) (no Contingency) Contingency C0031069 L6020 Replacements and Upgrades ACE 2021 1,681,215 144,085 1,520,929 Under budget. FIN approved by NSE...

AI summary This table lists various capital work orders (CI) with their approved budgets, actual costs, and approval mechanisms. Some projects were under budget, while others exceeded their budgets by less than 5%. The approvals were handled by the Nova Scotia Energy Board (NSEB), with some requiring additional filings.

y NSEB C0011339 L6549 Replacements and Upgrades Phase 2 ACE 2019 2,041,364 168,543 3,904,481 Over budget. ATO filed and approved by NSEB C0043010 2022-2023 Wood Pole Retreatment Program ACE 2022 1,300,037 98,320 791,054 Under budget. FIN f...

AI summary The text provides information on two capital expenditure projects: 'L6549 Replacements and Upgrades Phase 2' under ACE 2019, which was over budget with an ATO filed and approved by NSEB, and the '2022-2023 Wood Pole Retreatment Program' under ACE 2022, which was under budget with a FIN filed with NSEB.

NOVA SCOTIA ENERGY BOARD NOTICE OF PUBLIC HEARING NOVA SCOTIA POWER INCORPORATED (NS Power) has made an application to the Board for approval of approximately $284.0 million of its ANNUAL CAPITAL EXPENDITURE (ACE) PLAN for 2026 which total...

AI summary Nova Scotia Power has applied for approval of its 2026 Annual Capital Expenditure (ACE) Plan, totaling $702.1 million, with a request for $284.0 million. A public hearing is scheduled for April 21, 2026, with options for participation including live listening, speaking, written comments, and intervenor status.

NOVA SCOTIA ENERGY BOARD NOTICE OF PUBLIC HEARING NOVA SCOTIA POWER INCORPORATED (NS Power) has made an application to the Board for approval of ap roximately $284.0 million of its ANNUAL CAPITAL EXPENDITURE (ACE) PLAN for 2026 which total...

AI summary Nova Scotia Power Inc. (NS Power) has applied for approval of its Annual Capital Expenditure (ACE) Plan for 2026, totaling approximately $702.1 million, with a request for $284.0 million. A public hearing will be held on April 21, 2026, with details on participation and submission of comments provided.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests 1 Request IR-1: 2 3 With respect to Section 4.1, please provide the "further language" discussed on p. 27, lines 4 15-20. 5 6...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) includes a response from NSPI to a request for clarification on the definition of a scope change. NSPI suggests adding language to the current definition to clarify that changes in the alternative defended under the 'Why do this Project This Way' section would trigger a scope change filing.

NON-CONFIDENTIAL 1 Request IR-2: 2 3 With respect to Appendix D, p. 7 and p. 44, would a scope change be considered to have 4 occurred when a new asset is added to the project? For example, a project involving 5 refurbishment of a dam and...

AI summary The document discusses whether adding a new asset to a project, such as a dyke adjacent to a dam, would constitute a scope change. NS Power argues that such additions are part of the overall dam system and do not require amending the CEJC, though they may trigger an Authorization to Overspend (ATO) application.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary This document outlines NSPI's responses to information requests from the Consumer Advocate regarding the 2026 Annual Capital Expenditure (ACE) Plan, which is under review by the Nova Scotia Energy Board (NSEB) as part of the proceeding M12619.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary The 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) outlines NSPI's responses to information requests from the Consumer Advocate regarding the plan. This document is part of a regulatory proceeding under the Public Utilities Act.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary The 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Inc. (NSPI) is being analyzed in response to information requests from the Consumer Advocate. The plan outlines NSPI's capital spending proposals for the year 2026.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary The 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) includes NSPI's responses to information requests from the Consumer Advocate. The document outlines NSPI's capital spending proposals and related justifications.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary This document outlines NSPI's responses to information requests from the Consumer Advocate regarding the 2026 Annual Capital Expenditure (ACE) Plan, which is under review by the Nova Scotia Energy Board (NSEB) as part of proceeding M12619.

2 Below is the 2026 labour forecast for the remaining Distribution routines. 2026 Forecast ($) Routine Regular & Term Labour Overtime Labour D004 3,363,603 1,033,476 D006 497,226 243,216 D007 449,507 219,870 D008 308,951 1,558,675 D051 400...

AI summary The document outlines the 2026 labour forecast for various distribution routines, detailing both regular/term labour and overtime labour costs for each routine, including amounts in Canadian dollars.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary This document outlines NSPI's responses to information requests from the Consumer Advocate regarding the 2026 Annual Capital Expenditure (ACE) Plan, which is part of the NSEB proceeding M12619.

NON-CONFIDENTIAL

AI summary The document is marked as non-confidential and provides context for a regulatory proceeding, referencing Nova Scotia Power Inc. (NSPI) and the Public Utilities Act (PUA). It includes acronyms such as ATO, CEJC, and TGA, which relate to capital expenditures and regulatory oversight.

Risk Reviewers: Through the use of Emera's Third-Party Risk Management (TPRM) Evaluation Scorecard, all identified risks are deemed to be mitigated through standard NSPI SWP's and procedures. Any risks identified through the TPRM Evaluatio...

AI summary NSPI aims to enter into a supply arrangement for the Tufts Cove TUC3 Precipitator Continuous Ash Hauling System with a service provider that is competitive in cost and quality, meets project timelines, and satisfies required specifications. Risks are managed through NSPI's standard procedures and the TPRM Evaluation Scorecard.

Recommendation: The Evaluation Team recommends NSPI awards the Tufts Cove TUC3 Precipitator Continuous Ash Hauling System via Goods and Services Agreement and Purchase Order to:

AI summary The Evaluation Team recommends that NSPI award a contract for the Tufts Cove TUC3 Precipitator Continuous Ash Hauling System through a Goods and Services Agreement and Purchase Order.

Total CAD expenditure from this Recommendation: PO DETAILS DESCRIPTION ACCOUNT NUMBER CURRENCY VALUE Tufts Cove TUC3 Precipitator Continuous Ash Hauling System CAD THIS RECOMMENDATION Capital or Operating? Capital Total Expenditure of this...

AI summary The document outlines a recommendation involving a capital expenditure for the Tufts Cove TUC3 Precipitator Continuous Ash Hauling System. It includes details about the type of expenditure and budgetary considerations, though specific figures are not provided.

REDACTED 2026 ACE Plan CA IR-13 Attachment 1 Page 3 of 4 REDACTED (CONFIDENTIAL INFORMATION REMOVED) RFP-01/2025-403 - Tufts Cove TUC3 Precipitator Continuous Ash Hauling System Recommendation RFP-01/2025-403 April 2025 On January 7, 2025,...

AI summary A Request for Proposal (RFP) was issued on January 7, 2025, for the Tufts Cove TUC3 Precipitator Continuous Ash Hauling System. The RFP was evaluated based on key selection criteria including pricing, project efficiency, experience, and adherence to requirements, with the evaluation closing on January 28, 2025.

Technical and Commercial Evaluation: Evaluation of all Proposals received based on the defined Key Selection Criteria: The Evaluation Scorecard is a compilation of all scores and associated comments completed by the Evaluation Team. The cr...

AI summary The document outlines the technical and commercial evaluation process for proposals, emphasizing the use of a weighted scorecard to assess and recommend the best proposal based on predefined key selection criteria.

Project Criteria: Criteria Points A - Evaluation A-1 - Pricing A-2 - Speed and efficiency of project plan, availability and delivery A-3 - Experience in the industry and relevant and specific expertise and competence of proposed project te...

AI summary The document outlines the evaluation criteria for a project, focusing on pricing, project delivery speed, team experience, solution innovation, adherence to requirements, insurance, safety performance, and regulatory compliance. This is part of the 2026 Annual Capital Expenditure (ACE) Plan submission.

Recommendation: The evaluation team confidently presents this Recommendation and believes the process was both competitive and transparent and requests your approval. 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses...

AI summary The evaluation team recommends approval of the 2026 Annual Capital Expenditure (ACE) Plan, asserting that the process was competitive and transparent. The document references NSPI's responses to information requests by the Consumer Advocate.

CONFIDENTIAL (Attachment Only) 1 Request IR-16: 2 3 With respect to projects C0070909, C0053234 and C0053214: 4 5 (a) Please explain why there is no cost support reference for the cost of the C0070909 and 6 C0053234 transformers in the Cap...

AI summary The document contains a request and response regarding cost support for transformers in specific projects (C0070909 and C0053234) under the 2026 Annual Capital Expenditure (ACE) Plan. The response indicates that cost support details are provided in confidential attachments and that there is no change to the cost estimate. The transformers are still under construction, and contingency amounts may be affected by design changes.

REDACTED 2026 ACE Plan CA IR-16 Attachment 1 Page 7 of 7 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Transformer Outline & BOM Transformer Outline & BOM Weeks ARO Nameplate Nameplate Weeks ARO Schematics Schematics Weeks ARO Diagram of Con...

AI summary This document outlines the details of transformer equipment delivery, including quantities, prices, shipping terms, warranty periods, and payment terms for a 2026 ACE Plan. It includes specifications for spare parts, transformer sub-total, oil filling, and assembly costs.

REDACTED 2026 ACE Plan CA IR-16 Attachment 2 Page 1 of 7 REDACTED (CONFIDENTIAL INFORMATION REMOVED) DATA SHEET Standard Specification SE-38.1-2021 Power Transformers - Distribution Source, Sealed Tank, up to 138kV 96H-T1 Transformer Repla...

AI summary The document provides technical specifications for a 96H-T1 transformer replacement as part of the 2026 ACE Plan. It details parameters such as manufacturer, ratings, cooling methods, voltage, and compliance standards.

REDACTED 2026 ACE Plan CA IR-16 Attachment 2 Page 3 of 7 REDACTED (CONFIDENTIAL INFORMATION REMOVED) 3.0 TRANSFORMER CONSTRUCTION 3.1 Type (i.e. sealed, conservator) Sealed Sealed Accuracy N/A 5.11 Winding Temperature Indicator (On X2 Bush...

AI summary The document contains a technical table detailing transformer construction specifications, including types, quantities, ratios, and accuracy levels for various transformer components. The information appears to be part of a larger 2026 Annual Capital Expenditure (ACE) Plan submission.

REDACTED 2026 ACE Plan CA IR-16 Attachment 2 Page 7 of 7 REDACTED (CONFIDENTIAL INFORMATION REMOVED) SE-38.4-2010 Quantities & Prices (Schedule "C") Currency CAD Transformer Duty Freight and Offloading (FOB Destination) TRANFORMER SUB-TOTA...

AI summary The document outlines transformer replacement projects and their associated costs, including approved budgets, contingency amounts, and total spend figures. It references various projects with specific approval mechanisms and statuses, such as 'Partially Complete' or 'Under budget.' The ACE Plan is mentioned, along with the Nova Scotia Energy Board (NSEB) and the 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619).

REDACTED 1 Request IR-17: 2 3 With respect to project C0070586: 4 5 (a) Please provide support and context for the assertions that "it is not always possible to 6 take an outage to L-6536" and that "Taking an outage to this line negatively...

AI summary The document includes a request for information regarding transmission line outages, switch capabilities, and contingency planning related to the 2026 Annual Capital Expenditure (ACE) Plan. It seeks clarification on reliability risks, switch types, replacement timelines, and cost estimates for upgrades.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary The 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) includes NSPI's responses to information requests from the Consumer Advocate. This document is part of a regulatory proceeding related to capital spending and customer advocacy.

2026 ACE Plan CA IR-17 Attachment 2 has been removed due to confidentiality 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary The 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Inc. (NSPI) has had its Attachment 2 removed due to confidentiality. This document contains NSPI's responses to information requests from the Consumer Advocate under NSEB Matter 12619.

21 Breaker ID CI Number Project Title 43V-615 C0031051 2022 Pennsylvania Breaker 51V-552 C0057882 2024 Pennsylvania Breaker 51V-562 C0057882 2024 Pennsylvania Breaker 51V-601 C0057882 2024 Pennsylvania Breaker 51V-602 C0057882 2024 Pennsyl...

AI summary The document lists breaker projects with their respective IDs and CI numbers, including a 2022 and multiple 2024 Pennsylvania Breakers. It also references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to information requests from the Consumer Advocate.

2 (b) Please refer to Confidential Attachment 1, page 5, line 16 and Confidential Attachment 2, 3 page 5, line 19 for details on the circuit breaker cost support and purchase agreement. 4 Please note, the prices in the attached are in USD....

AI summary The text references confidential attachments detailing the circuit breaker cost support and purchase agreement, noting that prices are in USD with an estimated exchange rate of 35%. It also mentions the 2025 ACE Plan (M12012) and NS Power's procurement policies for civil works related to breaker replacements.

CONFIDENTIAL (Attachment Only) 1 Request IR-125: 2 3 C0050834 – Spare EHV Breaker Replacements 4 5 (a) Are both breakers being ordered from the same supplier? 6 7 (b) The project start date is noted as July 2024 and the first breaker is fo...

AI summary The text discusses a request (IR-125) regarding the procurement of spare EHV breakers by NS Power, including questions about supplier lead times, the RFP process, and cost details. The response indicates that both breakers are sourced from the same supplier, with lead times varying due to production slots assigned in different years.

CONFIDENTIAL (Attachment Only) 1 which 19 were suppliers of circuit breakers. Using a robust evaluation approach, including 2 scorecard criteria selection and weighting, industry standard scoring methodology, and a 3 cross-functional commi...

AI summary NS Power and NB Power selected a vendor for circuit breakers in 2018 through a robust evaluation process. Due to market volatility and supply chain challenges, a new partnered program was proposed in 2024 to guarantee future capacity, with pricing evaluations and an escalation/de-escalation mechanism. The total cost of the breakers is $695,817 USD.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary The 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Inc. (NSPI) is being reviewed in the context of consumer advocate information requests, as part of the Nova Scotia Energy Board (NSEB) proceeding M12619.

2026 ACE Plan NSDoE IR-1 Attachment 1 Page 1 of 1 1 Request IR-1: 6 significant water infiltration issues during execution, an extended construction timeline, 7 additional environmental permitting requirements, and additional archaeology a...

AI summary The 2026 ACE Plan discusses significant challenges in the Marshall Falls Dam Refurbishment project, including water infiltration, extended timelines, environmental permitting, and Mi'kmaq engagement. The project now requires fish and eel passage due to the 2019 Fisheries Act. NS Power will file Authorization to Overspend applications with detailed cost support.

2026 ACE NSDoE IR-001 Attachment 1 Status CI Number Title First Approval Year Original Approved Project Cost 2026 ACE Project Total Variance ($) Variance % Approved 29807 HYD - Tusket Falls Main Dam 2019 $ 18,157,609 $ 78,974,410 $ 60,816,...

AI summary The document presents a table of capital projects under the 2026 Annual Capital Expenditure (ACE) plan, including project statuses, costs, and variances. It requests additional information on projects over $5M, specifically their primary purpose and whether they provide incremental energy or capacity.

acceptable lower-cost connection standard, phasing mechanism, or prioritization criteria that would lower the investment required and still meet the technical requirements. (f) As discussed in part (e), the least cost alternative is select...

AI summary The text discusses NS Power's approach to managing customer connection and upgrade costs, emphasizing the use of least-cost alternatives and regulatory oversight through the Authorization to Overspend (ATO) process. Regulations limit the scope of utility-funded investments, and ATO applications have been approved by the NSEB to justify increased spending.

2026 ACE NSDoE IR-003 Attachment 1 All Events Performance Standards Year Actuals ($Millions) Customer Additions CI CHI SAIFI SAIDI CI CHI SAIFI SAIDI 2016 68.9 4,070 1,721,114 5,988,996 3.42 11.90 1,237,756 2,545,202 2.46 5.06 2017 79.1 4,...

AI summary The table presents data on capital expenditure, customer additions, and performance standards from 2016 to 2025. It includes metrics such as Actuals, Customer Additions, CI, CHI, SAIFI, and SAIDI, providing a detailed overview of trends and performance over time.

\ \ Increase driven by CI 47124 - Advanced Metering Infrastructure project. 1 Request IR-4: 2 3 Reference: Exhibit N-1: Application - Section 9.0 (General Plant) (PDF Page 57) 4 5 (a) General Plant capital for 2026 is forecast at $92.5 M,...

AI summary The text discusses an increase in General Plant capital for 2026, primarily driven by IT investments, deferred work from 2025, and vehicle replacements. NS Power explains the increase is due to resource constraints, shift to Software as a Service, and cybersecurity investments, among other factors.

NON-CONFIDENTIAL 1 (d) The overall coordination of the transition is being supported by the project management 22 (e) Please describe steps taken to coordinate work and avoid duplication of costs for 23 ratepayers between NSPI and IESO NS,...

AI summary The response discusses coordination between NS Power and IESO-NS during the transition, noting no duplication of costs in NS Power's capital planning process. It also references the 2026 ACE Plan and mentions the exclusion of external funding considerations in the 2027–2030 capital forecast.

- 1 Figure 9: Total Routine Capital Spending, page 33, at "Total Capital Items for which Approval is - 2 Sought": Similar to the total included in Figure 8, $256,305,380 (rounded to $256.3 million in - 3 Figure 8) refers to the 2026 foreca...

AI summary The text references Figure 9, which outlines total routine capital spending, specifically mentioning a forecast investment of $256.3 million for the 2026 ACE Plan and related capital work orders.

Date Filed: February 13, 2026 NSPI (IG) IR-4 Page 2 of 2 1 Request IR-5: 2 3 Reference: N-1, 2026 ACE Plan, page 14, Figure 1: NS Power Total Capital Investment: 4 Historical, Budget and Forecast. 5 6 Preamble: In the last two years, 2025...

AI summary NSPI explains the increase in capital spending budgets in 2025 and 2026, driven by initiatives to meet renewable energy targets and the Five-Year Reliability Plan. Key projects include the ECEI – Energy Storage and Synchronous Condenser projects, with significant investments planned over the next few years.

(b-c) When developing the capital program, specific rate impacts are not calculated. The capital program consists of all necessary investments that are required to maintain the safe and reliable operation of NS Power's generating facilitie...

AI summary The capital program includes necessary investments for maintaining and improving the reliability of NS Power's generating facilities, aligning with the Province's Clean Energy Plan. Rate impacts were included in a recent General Rate Application (M12451), with a 5-year plan considered appropriate to balance reliability improvements and rate impacts.

(e) Please refer to NSEB IR-2 for an updated Figure 1 that shows gross capital spending. 1 Request IR-6: 2 3 Reference: N-1, 2026 ACE Plan, page 15, Figure 2: NS Power Total Capital Investment: 4 Historical, Budget and Forecast. 5 6 (a) Pl...

AI summary The text requests an updated version of Figure 2 from the 2026 ACE Plan, including total actuals for 2025, explanations for variances between forecasted and actual spending, and details on deferred or cancelled projects. It also asks for an explanation of how total capital spending exceeded the forecast despite project deferrals or cancellations.

10 Actuals. (b) The increased investment of $13 million in 2025 from the Q3 Forecast shown in the 2026 ACE Plan is primarily driven by an increased ECEI – Energy Storage investment due to materials originally scheduled not to be delivered...

AI summary The 2025 investment increased by $13 million due to earlier delivery of materials for the ECEI – Energy Storage project and additional work during the Point Aconi planned outage in November 2025. Attachment 1 provides an updated Deferred / Cancelled table reflecting the actual 2025 investment and forecast variance.

22 1 (d) The 2025 actual investment exceeded the amount forecasted in the 2025 ACE Plan, despite C0068675 TRE6 Parallel Slide HP heater isolations 494,861 0 (494,861) Deferred 2026 C0068691 TRE6 - Boiler Main Stop Valve 148,839 0 (148,839)...

AI summary The text discusses the 2025 actual investment exceeding the forecasted amount in the 2025 ACE Plan, with several projects deferred or cancelled, including boiler valve refurbishments, fire protection upgrades, and electrical replacements, with some deferred to 2026 or 2027.

ering a scope change application. Based on NS Power's experience managing these projects, the likelihood of these quantities changing is very high and considers the estimate of 70-80 to be reasonable. (b) NS Power assessed this increase in...

AI summary NS Power argues that an increase in scope change applications would create a significant regulatory burden, requiring more resources and potentially delaying or reducing the quality of filings. They suggest that existing processes like FIN and ATO provide adequate oversight without unnecessary additional filings.

NON-CONFIDENTIAL 2 (c) Yes, NS Power did consider mitigating approaches but found that any potential approaches 9 discussed. This updated language is not in the current proposed CEJC updates as it was not 10 canvassed with all intervenors...

AI summary NS Power acknowledges that updated CEJC criteria for 'scope' and 'scope change' differ from previous uses of the term, which historically included asset quantity. The updated definitions aim to reduce the number of scope change applications required, though they represent a departure from past practices.

15 CI# Project Title Response C0021835 IT - CIS Replacement Resources were re-allocated to focus on priority restoration activities. Project deliverable progression delayed. C0047278 IT - Oracle MDM Upgrade Resources were re-allocated to f...

AI summary Due to a cyber event, IT capital investments for 2025 were reallocated to prioritize restoration efforts. This caused delays in project timelines but not in resource costs. NS Power will address any variances from the Affordable Clean Energy (ACE) plan when projects are filed for approval.

1 (c) Please reconcile the treatment of C0062624 IT - Mobile Field Connectivity 2 Enhancements in Figure 7 as a "2026 ACE Plan Subsequent Submittal" and as 3 "Carry-over Capital Spending" in Figure 32. 4 5 Response IR-12: 6 7 (a) Please re...

AI summary The text requests a reconciliation of the treatment of IT - Mobile Field Connectivity Enhancements in the 2026 ACE Plan Subsequent Submittal and as Carry-over Capital Spending. A response refers to a table for clarification.

3 1 Request IR-13: 2 3 Reference: N-1, 2026 ACE Plan, page 38, Figure 11: Historical Value of Projects Less than 4 $1M; and page 39, Figure 12: Historical Number of Projects Less Than $1M. 5 6 Preamble: Within 2026 there is a significant i...

AI summary The response to Request IR-13 explains that the increase in spending and number of projects under $1M in 2026 is due to smaller, more frequent capital investments on NS Power's steam assets as the company defers or avoids major investments, aiming to minimize costs as units approach retirement or conversion by 2030.

NON-CONFIDENTIAL Request IR-17: - Reference: N-1, 2026 ACE Plan, page 62, Figure 35 : Routine Capital Spending Project - Breakdown Yr/Yr; page 70, Figure 42: Summary of Forecasting Methodology for - Distribution Routines; and page 73, Figu...

AI summary The request seeks the 5-year historical dataset used to forecast D008 Provincial Storm spending for 2026, excluding 'Extreme Event Day storms,' and asks for the impact of these exclusions on the forecast. NSPI confirmed the use of a 5-year average excluding extreme events.

1 1 Request IR-19: 2 solely on the difference between outage metrics before and after a project could lead to an 3 approach favouring the selection of projects on a reactive basis for only the worst 4 performing circuits to the detriment o...

AI summary The text discusses concerns about using outage metrics to evaluate project effectiveness, favoring reactive over proactive approaches. NS Power advocates for a risk-based approach incorporating both leading and lagging indicators. It also references the 2026 ACE Plan and requests clarification on how NSPI allocates storm-related costs and how reliability investments affect storm response costs.

C0061403 2024/2025 Sacrifical Anode Installation 142,517 Equipment Upgrades Asset Life Extension Transmission

AI summary The document outlines a 2024/2025 project titled 'Sacrificial Anode Installation' with a cost of 142,517, categorized under 'Equipment Upgrades' and 'Asset Life Extension' in the 'Transmission' sector.

NON-CONFIDENTIAL 1 2 3 (f) The trajectory of Figure 1 would only change in the numbers in the 5-year average, 2025 4 F as of Q3 and 2026B would increase. The projects brought forward that include federal 5 funding (Energy Storage, ECC - Wi...

AI summary The trajectory of Figure 1 would only change in the numbers of the 5-year average, 2025 F as of Q3 and 2026B, due to increased project costs from federally funded initiatives. All funding has been approved, ensuring no delays or failure to materialize.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests 1 Request IR-3: 2 3 General Inquiries and Follow-Up pages 7 to 30 4 5 In reference to Figure 2 – Total Annual Capital Expenditures by Func...

AI summary The 2026 Annual Capital Expenditure (ACE) Plan outlines reasons for changes in forecast spending across various functions. Generation spending is increasing due to Hydro Dam investments, transmission spending is decreasing as the Synchronous Condenser project nears completion, and general plant spending is rising due to infrastructure projects. Synchronous condensers and energy storage are classified under Transmission, though energy storage may be reclassified to Generation for cost-of-service purposes.

20 (c) The amount included under Generation Reliability related to the existing coal fired 21 generating facilities is as follows: Year Generation Reliability ($M) 2026 69.9 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Res...

AI summary The text provides information on the Generation Reliability amount for existing coal-fired generating facilities in 2026, which is listed as $69.9 million. It also references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI responses to NSEB information requests.

2 (d) The Regulatory / Compliance forecast listed in the 2026 ACE Plan is reduced as it does 3 not include a number of future significant Hydro dam projects that moved to the Sustaining 4 Capital category, as while these investments do mee...

AI summary The 2026 ACE Plan's regulatory/compliance forecast has been reduced because it does not include future significant Hydro dam projects that have been moved to the Sustaining Capital category. These projects are intended to maintain the current asset in a safe and reliable manner, based on condition data.

2026 ACE Plan NSEB IR-7 Attachment 1 Page 1 of 1 REDACTED (CONFIDENTIAL INFORMATION REMOVED) CI# Project # Project Long Title Invesment Trigger 29114-P031-026 P031 IT - NSPI Infrastructure Routine Lifecycle / Upgrade C0021835 IT - CIS Repl...

AI summary The 2026 ACE Plan outlines various IT-related projects and investments for Nova Scotia Power Inc., including infrastructure upgrades, system replacements, and new implementations aimed at enhancing operational efficiency and cybersecurity.

12 Figure 1: 2025 Thermal Risk Profile 13 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary This section references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests, indicating ongoing regulatory engagement related to capital planning and information disclosure.

1 Figure 2: 2025 Hydro Risk Profile 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The text references a 2026 Annual Capital Expenditure (ACE) Plan and responses by Nova Scotia Power Inc. (NSPI) to information requests from the Nova Scotia Energy Board (NSEB), with a mention of Figure 2, which outlines the 2025 Hydro Risk Profile.

1 Figure 3: 2025 Combustion Turbine Fleet Risk Profile Location Engine Free Turbine Generator Balance of Plant Burnside Gas Turbine Unit 1 (BGT 1) Burnside Gas Turbine Unit 2 (BGT 2) Burnside Gas Turbine Unit 3 (BGT 3) Burnside Gas Turbine...

AI summary The document presents a 2025 Combustion Turbine Fleet Risk Profile, listing various gas turbine units and their locations. It also references the 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) and NSPI's responses to NSEB information requests.

NON-CONFIDENTIAL 1 (b) The key elements that inform the 2018 study—including sustaining capital requirements, 2 decommissioning cost estimates, archaeological considerations, and other inputs that 3 underpin long‑term hydro system planning...

AI summary The 2018 study's key elements, including decommissioning cost estimates and archaeological considerations, have been updated and filed with the Board in the 2025 ACE Plan proceeding (M12012) and NS Power's 2026-2027 General Rate Application (M12451). Updated studies include the Hydro Asset Archaeological Costing Study (2024) and the Hydro System Decommissioning Cost Estimate (Hatch 2024).

WACC Rate 5.08% WACC Rate 5.08% System TOTAL or NPV 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 Annapolis Decommissioning Total Capital Investment $ 33,683,000 $ 2,780,000 $ 1,209,000 $ 18,069,...

AI summary The document presents a WACC rate of 5.08% and includes a table detailing capital investments and NPV across various systems and years, indicating long-term financial planning for decommissioning and sustaining projects in Nova Scotia.

WACC Rate 5.08% System TOTAL or NPV Annapolis Decommissioning System TOTAL or NPV 2062 2063 2064 2065 Annapolis Decommissioning Total Capital Investment $ 33,683,000 NPV $ 28,848,416 Avon Sustaining Total Capital Investment $ 38,321,455 $...

AI summary The document presents a table with capital investment and NPV figures for various systems, including Annapolis Decommissioning, Avon, Bear River, Black River, and others, across multiple years from 2062 to 2065. The table outlines total capital investments and their corresponding NPVs for each system, highlighting financial data related to sustaining projects.

CI# Project Title Project Estimate ($) NSEB Approved Amount ($) Variance ($) C0008638 Cogswell HRM Redevelopment Program 8,001,748 6,617,148 1,384,600 C0068954 2025 PCB Downline Sampling and Replacement 2,286,083 1,716,718 569,365 52184 37...

AI summary The document presents a table of capital items with their project estimates, approved amounts by the Nova Scotia Energy Board (NSEB), and variances. The table includes three projects with significant variances, and a note indicates that the most recent forecast for these projects is within a specified budget range.

\ As figures in the table are rounded , calculations may differ due to rounding. 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary This document references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests. It includes a note about rounding in the table and potential differences in calculations.

NON-CONFIDENTIAL D005 2025 Actuals ($) 2026 Budget ($) Contractor Overhead 610,523 575,473 Vehicle Allocated Costs 1,713,865 1,278,630 Admin Overheads 1,963,834 2,177,285 Salvage (100,990) (81,646) Total 22,101,034 22,846,689 Capital Contr...

AI summary The table presents financial figures for 2025 actuals and 2026 budget projections, including contractor overhead, vehicle allocated costs, admin overheads, salvage, and capital contributions. The overall total for 2025 is $21,501,960, and for 2026, it is projected to be $22,418,590.

2 (d) The final 2025 investment for D005 was $21.5M, which was 1.2% over budget.

AI summary The final 2025 investment for D005 was reported at $21.5M, which exceeded the budget by 1.2%.

12 (c) Please refer to the table below. Cost Category 2026 Budget ($) Regular Labour and Term Labour 2,912,574 Overtime Labour 722,651 Materials 2,295,030 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Info...

AI summary The text references a table outlining the 2026 budget for various cost categories, including labour and materials, and mentions the 2026 Annual Capital Expenditure (ACE) Plan, which is associated with a specific regulatory matter (NSEB M12619) and NSPI's responses to information requests from the NSEB.

5 Customer Connections Cost Category 2025 Total Regular Labour and Term Labour 3,427,133 Overtime Labour 922,344 Materials 4,501,098 Contracts/Consulting 4,272,155 Meals/Travel and Other 87,903 Royalty, Easement,Appraisal 41,735 Contractor...

AI summary The document presents a detailed breakdown of customer connection costs for 2025, including categories such as labour, materials, contracts, and overheads, with a total of $15,726,839 after accounting for capital contributions.

7 Please refer to the table below costs associated with load growth: Load Growth-Driven Cost Category 2025 Total Regular Labour and Term Labour 250,155 Overtime Labour 73,588 Materials 558,603 Contracts/Consulting 1,094,835 Meals/Travel an...

AI summary The text references a table outlining costs associated with load growth, including categories like labour, materials, and consulting. It also mentions the 2026 Annual Capital Expenditure (ACE) Plan and references a matter (NSEB M12619) related to NSPI's responses to NSEB information requests.

6 Cost Category 2026 Budget ($) Regular Labour and Term Labour 3,363,603 Overtime Labour 1,033,476 Materials 6,139,585 Contracts/Consulting 6,621,457 Meals/Travel and Other 107,488 Royalty, Easement, Appraisal 46,603 Contractor Overhead 69...

AI summary The document presents a 2026 budget breakdown for various cost categories, including labour, materials, contracts, and overheads, with a total of $19,283,936 after accounting for capital contributions. It references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests.

- 7 consistent differences compared to another. Please refer to the table below: Year Region Km Widened Cost ($) 2022 Northeast 47 2,152,199 West 1 65,677 Total 49 2,217,877 2023 Northeast 76 3,445,540 West 1 32,839 Total 77 3,478,379 2024...

AI summary The document outlines the differences in capital expenditures across different regions and years, with data presented in a table. It references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests.

2 (c) While age and kilometers are a factor in determining the replacement timeframe for a 3 specific vehicle, the reason for vehicle replacement is based on overall asset condition and 4 likelihood of failure in the coming year. These veh...

AI summary The replacement timeframe for vehicles is determined by their age, kilometers, and overall asset condition. NS Power is working towards a replacement program aligned with the expected useful life of 8 years for work vehicles, supported by an increased budget in 2026.

9 (a) Please refer to the table below. D004 2025 Cost Category Budget ($) Actuals ($) % Share Budget ($) Regular Labour and Term Labour 2,738,812 3,677,288 20% 3,363,603 Overtime Labour 600,615 995,932 6% 1,033,476 Materials 6,421,323 5,04...

AI summary The text presents budget and actual expenditure data for various cost categories under D004 and D061 for the years 2025 and 2026. It also references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests.

5 (ii) Please refer to the table below. Note that the table denotes net change in kilometers 6 of distribution line on the system, not total distance added, as it is derived from a 7 snapshot in time from NS Power's GIS database. Also note...

AI summary The text refers to a table detailing the net change in kilometers of distribution line, derived from a snapshot in NS Power's GIS database. It notes that a cyber incident has temporarily affected NS Power's ability to update as-builts in the GIS database. The document is part of NSPI's responses to NSEB information requests regarding the 2026 Annual Capital Expenditure (ACE) Plan.

11 (c) Please refer to the table below. Note that NS Power forecasts these projects on financials, 12 not on number of units. D061 Unit Rate per Customer 2025 Actuals ($) Regular Labour and Term Labour 1,169 Overtime Labour 279 Materials 1...

AI summary The text refers to a table showing NS Power's 2025 actual costs per customer and mentions that NS Power forecasts projects based on financials rather than the number of units. It also references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI responses to NSEB information requests.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary This document outlines NSPI's responses to NSEB information requests regarding the 2026 Annual Capital Expenditure (ACE) Plan. It is part of a regulatory proceeding related to capital expenditures and planning.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document outlines NSPI's responses to NSEB information requests regarding the 2026 Annual Capital Expenditure (ACE) Plan, which is part of the regulatory proceeding under NSEB M12619.

2026 ACE Plan NSEB IR-50 Attachment 1 Page 2 of 7 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted attachment from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB). It contains confidential information and is part of an information request (IR-50).

2026 ACE Plan NSEB IR-50 Attachment 1 Page 3 of 7 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary This document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request (IR) 50. It contains confidential information and is not fully visible.

Programmer Notes: Ask all. Single Response - G2. Would you like to be entered into a draw for one of two $150 gift cards? - 1 Yes [ Please confirm your information: COLLECT NAME AND EMAIL] - 2 No [THANK AND TERMINATE] 2026 Annual Capital E...

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Inc. (NSPI) in response to information requests from the Nova Scotia Energy Board (NSEB). It also includes a voluntary participant draw for gift cards.

15 Please refer to the table below. CI Cost Element Source Materials Purchase Agreement CI C0053214 – 76W-T1 Transformer Replacement Internal Contracts Expertise/Purchase Agreement Consulting External Expertise Materials Purchase Agreement...

AI summary The text references a table outlining cost elements and sources for transformer replacement projects, as well as the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB Information Requests.

11 Response IR-52: 12 - 13 The proportion of outage events, customer interruptions, and customer hours of interruption from - 14 all events coded as Defective Equipment and Tree Contacts by year are provided in the tables - 15 below. As di...

AI summary The response discusses outage events, customer interruptions, and customer hours of interruption categorized under Defective Equipment and Tree Contacts, referencing the 2026 ACE Plan Reliability Directive and the inclusion of some tree contact-caused outages in the Adverse Weather cause code.

21 2022: CEA Description Events CI CH % Events % CHI % CI Adverse Weather 9,471 1,001,627 21,439,047 35.6 32.4 53.9 Adverse Weather - Trees 3,788 400,651 8,575,619 14.2 13.0 21.6 Defective Equipment 3,391 413,904 1,896,129 12.7 13.4 4.8 Tr...

AI summary The text presents a table summarizing outage events and related metrics for different causes, including Adverse Weather, Defective Equipment, Tree Contacts, and Other Causes. It also mentions the 2026 Annual Capital Expenditure (ACE) Plan and responses by NSPI to NSEB Information Requests.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Inc. (NSPI) in response to information requests from the Nova Scotia Energy Board (NSEB). It provides details on capital expenditures and related planning.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan and includes NSPI's responses to information requests from the Nova Scotia Energy Board (NSEB).

Date Filed: February 13, 2026 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan submitted by Nova Scotia Power Inc. (NSPI) in response to information requests from the Nova Scotia Energy Board (NSEB). It provides details on capital expenditures and related planning.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document outlines NSPI's responses to information requests from the NSEB regarding the 2026 Annual Capital Expenditure (ACE) Plan. It focuses on the capital expenditure planning process and related financial and operational considerations.

3 $2,881,238. 2 ( b) Year-end spending for D010 was $11,944,226. Year end spending for T010 was

AI summary The document outlines year-end spending figures for two projects: D010 with a total of $11,944,226 and T010, although the latter's amount is not fully specified in the provided text.

22 A key risk that could impact the submission is access to resources. Completing the second 23 phase of the RFP process and developing the capital filing require key technology and 24 business resources.

AI summary A key risk identified is the potential lack of access to necessary technology and business resources, which could hinder the completion of the second phase of the RFP process and the development of the capital filing.

5 (d) The expected lead time for most boiler components is typically 12 to 16 weeks, particularly 6 for boiler tubing, which has no standard sizing or metallurgy and therefore requires 7 fabrication to specification. 8 9 (i) Parts such as...

AI summary The document discusses the lead times for boiler components, particularly boiler tubing, which requires custom fabrication. Inventory management strategies are outlined to ensure availability of parts before and during outages. Any substitutions during an outage must be approved by the regulator.

CONFIDENTIAL (Attachment Only) 1 Request IR-63: 2 3 G01: C0080206 POA Boiler Refurbishment 2026 4 5 Please provide a copy of the Point Aconi "Boiler Tube Repair Thermal Maintenance Practice 6 (TMP-004)", as identified in the 2022 ACE Plan....

AI summary The document discusses a request for information regarding the Point Aconi boiler refurbishment project under the 2026 Annual Capital Expenditure (ACE) Plan. It confirms that boiler tubes will not be replaced unless they reach 50% of their original wall thickness, with exceptions for safety reasons based on inspection data.

2026 ACE Plan NSEB IR-70 Attachment 1 Page 2 of 8 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted attachment from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB). It includes a figure related to the plan, though the content is confidential and not fully visible.

2026 ACE Plan NSEB IR-70 Attachment 1 Page 3 of 8 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Inc. (NSPI) includes a figure illustrating key aspects of the plan. The document is part of a regulatory proceeding with the Nova Scotia Energy Board (NSEB).

2026 ACE Plan NSEB IR-70 Attachment 1 Page 4 of 8 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan for Nova Scotia Energy Board (NSEB), which includes a redacted figure and is part of an information request (IR-70).

2026 ACE Plan NSEB IR-70 Attachment 1 Page 5 of 8

AI summary The document appears to be a page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of an information request (IR-70). It includes a figure, but no textual content is provided to analyze further.

2026 ACE Plan NSEB IR-70 Attachment 1 Page 6 of 8 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB). It includes a figure related to the plan, though the content is partially confidential and not fully visible.

2026 ACE Plan NSEB IR-70 Attachment 1 Page 7 of 8 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document contains a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan, submitted to the Nova Scotia Energy Board (NSEB) as part of an information request (IR-70). The page includes a figure that is partially obscured due to confidentiality restrictions.

2026 ACE Plan NSEB IR-70 Attachment 1 Page 8 of 8 REDACTED (CONFIDENTIAL INFORMATION REMOVED) HARROURSIDE BOREHOLE RECORD Service Control of the Control of the Control of the Control of the Control of the Control of the Control of the Cont...

AI summary The document is a redacted attachment related to the 2026 Annual Capital Expenditure (ACE) Plan for Nova Scotia Energy Board (NSEB) Information Request 70. It includes a repeated entry for 'HARROURSIDE BOREHOLE RECORD Service Control' and appears to be incomplete or partially redacted.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 4 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document refers to an RFP (Request for Proposal) issued by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project under the 2026 Annual Capital Expenditure (ACE) Plan.

8.1 Organizational Capabilities

AI summary This section discusses the organizational capabilities of the Nova Scotia Energy Board and Nova Scotia Power Inc. in the context of capital expenditures, reliability, and grid management. It highlights the importance of infrastructure planning and the role of various programs and initiatives in maintaining system reliability.

Brief Overview of Company Company Name: Dexter Construction Company Limited 927 Rocky Lake Drive, PO Box 48100 Bedford, Nova Scotia B4A 3Z2 Phone: (902) 835-3381 Length of Time in Business: 64 Years Dexter Construction Company Limited (Dex...

AI summary This document provides a brief overview of Dexter Construction Company Limited, highlighting its 64 years in business, areas of expertise, and experience working with Nova Scotia Power Inc. (NSPI) and other industrial clients. It also mentions the use of Connors Diving Services Ltd. as a subcontractor.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 5 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document refers to an RFP (Request for Proposal) issued by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project. The document is part of the 2026 Annual Capital Expenditure (ACE) Plan and is associated with Information Request 71 from the Nova Scotia Energy Board.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 6 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references a request for proposal (RFP) by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project as part of the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 7 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary This document references a request for proposal (RFP) by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project under the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 8 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references Nova Scotia Power Incorporated's RFP-06/2025-545 for the Tufts Cove Shoreline Sheet Pile Rock Revetment project, part of the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB).

8.3 Project Plan

AI summary Section 8.3 of the document outlines the Project Plan, which includes details related to capital expenditures, infrastructure planning, and regulatory compliance. The plan addresses initiatives such as the 2026 Annual Capital Expenditure (ACE) Plan and the Integrated Resource Plan (IRP). It involves various entities and programs aimed at improving grid reliability and energy efficiency.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 9 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment work will be performed by Dexter.

AI summary The document references a request for proposal (RFP-06/2025-545) by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project, which will be carried out by Dexter.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 10 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references a Request for Proposal (RFP) by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project as part of the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 11 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references Nova Scotia Power Incorporated's RFP-06/2025-545 related to the Tufts Cove Shoreline Sheet Pile Rock Revetment project, indicating a capital expenditure initiative under the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 12 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary This document references Nova Scotia Power Incorporated's RFP-06/2025-545 for the Tufts Cove Shoreline Sheet Pile Rock Revetment project, which is part of the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB).

8.6 Specialized Services

AI summary The section titled '8.6 Specialized Services' introduces various specialized services and initiatives related to energy and utility management in Nova Scotia, including capital expenditure planning, reliability cost efficiency, and customer interruption metrics. It outlines the context and acronyms used in the proceeding.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 13 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary This document is part of the 2026 Annual Capital Expenditure (ACE) Plan for Nova Scotia Power Incorporated, focusing on the RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment project. It is an attachment to an information request (IR-71) from the Nova Scotia Energy Board (NSEB).

2026 ACE Plan NSEB IR-71 Attachment 1 Page 14 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references a request for proposal (RFP) by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project as part of the 2026 Annual Capital Expenditure (ACE) Plan.

Details and Cost of Extended Warranty Options Extended warranty options to be determined upon project specific requests. 2026 ACE Plan NSEB IR-71 Attachment 1 Page 15 of 139 Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreli...

AI summary The document discusses extended warranty options for specific projects and references the 2026 Annual Capital Expenditure (ACE) Plan, along with an RFP from Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 18 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document outlines a Request for Proposal (RFP) by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project under the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 19 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document refers to an RFP (Request for Proposal) issued by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project under the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 20 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document is an attachment to an information request (IR-71) related to the 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Incorporated. It includes a request for proposal (RFP-06/2025-545) for a Tufts Cove Shoreline Sheet Pile Rock Revetment project.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 22 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references an RFP (Request for Proposal) issued by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project under the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 24 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document refers to an RFP (Request for Proposal) issued by Nova Scotia Power Incorporated for the Tufts Cove Shoreline Sheet Pile Rock Revetment project, which is part of the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB).

2026 ACE Plan NSEB IR-71 Attachment 1 Page 25 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary This document is part of the 2026 Annual Capital Expenditure (ACE) Plan for Nova Scotia Power Incorporated, specifically referencing an RFP for a Tufts Cove Shoreline Sheet Pile Rock Revetment project.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 26 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references an RFP (Request for Proposal) submitted by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project under the 2026 Annual Capital Expenditure (ACE) Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 27 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary The document references a Request for Proposal (RFP) submitted by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project as part of the 2026 Annual Capital Expenditure (ACE) Plan.

i. Worker's Compensation Letter of Good Standing 2026 ACE Plan NSEB IR-71 Attachment 1 Page 28 of 139 Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary This document refers to the 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Incorporated, specifically Attachment 1 of NSEB IR-71, and mentions a Request for Proposal (RFP-06/2025-545) related to the Tufts Cove Shoreline Sheet Pile Rock Revetment project.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 29 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary This document refers to an RFP issued by Nova Scotia Power Incorporated for a Tufts Cove Shoreline Sheet Pile Rock Revetment project as part of the 2026 Annual Capital Expenditure Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 30 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Nova Scotia Power Incorporated RFP-06/2025-545 Tufts Cove Shoreline Sheet Pile Rock Revetment

AI summary This document is an attachment to an information request related to the 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Incorporated, specifically addressing a request for proposal (RFP) for a Tufts Cove Shoreline Sheet Pile Rock Revetment project.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 31 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Appendix A

AI summary The text is a page from an attachment to an information request (IR-71) related to the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB). It includes an appendix but does not provide specific details due to redaction.

Tufts Cove Shoreline Sheet Pile Rock Revetment Company: Dexter Construction Company Limited Client: Nova Scotia Power Incorporated (NSPI) RFP #: RFP-06/2025-545 Date Prepared: August 18, 2025 2026 ACE Plan NSEB IR-71 Attachment 1 Page 35 o...

AI summary The document is a part of the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) by Dexter Construction Company Limited on behalf of Nova Scotia Power Incorporated (NSPI). It includes an attachment related to Information Request 71 (IR-71) and is part of a larger submission.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 38 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71. It includes a redacted image, likely containing confidential or sensitive information related to the ACE Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 40 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan, submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It is part of a larger, redacted submission and includes confidential information. The content is not visible due to redaction.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 41 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan, submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71 (IR-71). It includes a page from a technical document, likely related to infrastructure or engineering, but key details have been removed due to confidentiality.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 42 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It contains confidential information and appears to be part of a larger submission with multiple pages.

3.1 Responsibilities

AI summary This section outlines the responsibilities related to the 2026 Annual Capital Expenditure (ACE) Plan, including the roles of various entities and the processes involved in managing capital expenditures and infrastructure planning.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 43 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). It includes confidential information and is part of a larger submission related to capital expenditures and infrastructure planning.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 44 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The provided text is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). Due to redaction, no specific details or content from the page are visible or available for analysis.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 45 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary This document is a page from the 2026 Annual Capital Expenditure (ACE) Plan NSEB IR-71 Attachment 1, which is part of a regulatory proceeding in Nova Scotia. The page is redacted, indicating that confidential information has been removed.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 46 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The text is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). The page contains confidential information and is part of a larger document discussing capital expenditures, infrastructure planning, and regulatory compliance.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 47 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is an attachment to an information request (IR-71) related to the 2026 Annual Capital Expenditure (ACE) Plan by the Nova Scotia Energy Board (NSEB). It includes a redacted page from the plan, likely containing confidential or sensitive information.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 48 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). It contains a redacted image, likely related to technical or financial details of the ACE Plan, but the content is not visible due to confidentiality.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 49 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It includes a page from a technical document, likely related to infrastructure or engineering, with a placeholder image indicating redacted confidential information.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 50 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The text is a page from the 2026 Annual Capital Expenditure (ACE) Plan for Nova Scotia Energy Board (NSEB), which has been redacted due to the presence of confidential information. The page is part of an attachment to Information Request 71 (IR-71) and is part of a larger document that includes technical and operational details related to energy infrastructure planning and management.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 51 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The text is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. The page contains confidential information and is part of a larger document discussing capital expenditures related to the electricity sector.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 52 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan, submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It includes a page from an attachment, though the content is confidential and not visible.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 53 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a confidential attachment from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It includes a redacted page from a larger submission, likely containing technical or financial details related to the ACE Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 54 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71 (IR-71). It includes a table and image, but the content is partially redacted due to confidentiality.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 55 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It includes confidential information and is part of a larger submission with 139 pages.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 56 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The text is from a confidential attachment to an information request related to the 2026 Annual Capital Expenditure (ACE) Plan by Nova Scotia Power Incorporated (NSPI) under the Nova Scotia Energy Board (NSEB). The page number and redaction indicate that the content is part of a larger regulatory proceeding, but specific details are not disclosed.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 59 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted attachment from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) under Information Request 71. It contains confidential information and is part of a larger proceeding related to capital expenditures and regulatory compliance.

Risk Ranking Clarification Table Rating Likelihood of Loss Frequency of Exposure Consequence 1 It is almost impossible; likelihood less than 1% chance. Unlikely an individual will be exposed to the hazard while completing the task (e.g., t...

AI summary The Risk Ranking Clarification Table outlines a five-level risk rating system based on likelihood of loss, frequency of exposure, and consequence. It categorizes risks from 1 (almost impossible) to 5 (almost certain), detailing potential injuries, damage, regulatory actions, and environmental impacts for each level. The table is part of the 2026 Annual Capital Expenditure (ACE) Plan and is labeled as confidential.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 61 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan, submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It includes a redacted image, likely containing technical or sensitive information related to the ACE Plan.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 62 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It appears to be part of a larger submission, with details about capital expenditures and infrastructure planning, though specific content has been removed due to confidentiality.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 64 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71 (IR-71). It includes a visual element (image) but no textual content due to redaction.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 65 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The text is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). It includes a redacted image, suggesting the content is confidential and not publicly accessible.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 66 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). It includes a table with data related to capital expenditures, potentially involving infrastructure planning and procurement practices.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 67 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB), specifically Attachment 1 of Information Request 71. It contains confidential information and appears to be part of a larger regulatory proceeding related to capital expenditures and infrastructure planning.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 68 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). The content is redacted, indicating that it contains confidential information. It appears to be part of a larger submission related to capital expenditures and infrastructure planning.

8.2 Site Management & Supervisors Dexter Project Manager TBD Phone: Email: Dexter Project Coordinator TBD Phone: Email: Dexter Superintendent TBD Phone: Email: Dexter Foreman TBD Phone: Email: Dexter Site Safety Representative TBD Phone: E...

AI summary The text outlines roles and contact information for project management and site supervision personnel involved in the Dexter and NSPI projects, with references to the 2026 ACE Plan and an attachment to an information request from the Nova Scotia Energy Board.

9.0 Site Procedures

AI summary The section outlines site procedures related to energy infrastructure and operations, including capital expenditures, reliability metrics, and compliance with regulatory standards.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 70 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The text is a redacted page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71 (IR-71). The page contains confidential information and is part of a larger document related to capital expenditures and infrastructure planning.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 71 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan, submitted to the Nova Scotia Energy Board (NSEB) as part of an information request (IR-71). This page is redacted due to the presence of confidential information.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 72 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71. It contains redacted confidential information and appears to be part of a larger attachment.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 73 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a page from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) as part of Information Request 71. The page is redacted, indicating that confidential information has been removed.

Exposure level (dBA) Exposure duration 82 16 hours 83 12 hours and 41minutes 84 10 hours and 4 minutes 85 8 hours 88 4 hours 91 2 hours 2026 ACE Plan NSEB IR-71 Attachment 1 Page 74 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The table outlines exposure levels in decibels (dBA) and corresponding exposure durations. The text is part of a confidential attachment to the 2026 Annual Capital Expenditure (ACE) Plan, submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 76 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted attachment from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It includes a page from a technical report, though the content is not visible due to redaction.

2026 ACE Plan NSEB IR-71 Attachment 1 Page 77 of 139 REDACTED (CONFIDENTIAL INFORMATION REMOVED)

AI summary The document is a redacted attachment from the 2026 Annual Capital Expenditure (ACE) Plan submitted to the Nova Scotia Energy Board (NSEB) in response to Information Request 71. It contains confidential information and is part of a larger proceeding related to capital expenditures and infrastructure planning.

Project Health & Safety Plan 3 Hazard A ssessment 3.1 Was a s ment available and reviewed with e employees? 0 10 ONO 3.2 Project Hazard Assessment Read acknowledgment 3.3 Compre ehensive Hazard Assessment Read acknowledgment 3.4 Δre the re...

AI summary The text outlines a Project Health & Safety Plan, including hazard assessments and tasks related to project planning. It includes a table with questions regarding the availability of hazard assessments, tasks not captured, and controls. The document is part of the 2026 Annual Capital Expenditure (ACE) Plan and contains redacted confidential information.

Success: All data is valid! Numeric Status # Item Quantity Required Unit of Measure Unit Price Total Cost Mobilization and Demobilization Success: All values provided #1-1 Mobilization of all necessary equipment, material and labour force....

AI summary The document outlines a cost breakdown for mobilization, demobilization, and various project components, including labor, materials, and equipment costs, with specific amounts allocated for each item.

2026 ACE Plan NSEB IR-71 Attachment 2 Page 51 of 53 Success: All values provided #3-1 Labour (Site Labour) 1 Lump Sum $ 50,000.00 $ 50,000.00 Success: All values provided #3-2 Material 1 Lump Sum $ 200,000.00 $ 200,000.00 Success: All valu...

AI summary The document outlines detailed cost breakdowns for various infrastructure projects under the 2026 ACE Plan, including labour, materials, equipment, and surveying costs for tasks such as pre-cast box culvert installation, CIP concrete headwall construction, and rock revetment layers.

Wave Conditions During Design Event 200-year Return Period with 2080 SLR \ Model results are based on water levels using the TWL EVA 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document discusses wave conditions during a 200-year return period with 2080 sea level rise, referencing model results based on water levels using the TWL EVA. It also mentions the 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) and NSPI responses to NSEB information requests.

REDACTED 1 Request IR-79: 2 3 G03: C0021608 TUC Shoreline Sheetpile Refurbishment 4 5 Please explain what Attachment 2 is intended to represent. 6 7 (a) Please explain how the cost estimates in Attachment 2 were developed. 8 9 (b) Please e...

AI summary The response to Request IR-79 explains that Attachment 2 is a firm price bid from the preferred proponent of the request for proposal, provided to ensure consistent and detailed pricing among bidders for the Shoreline Sheetpile Refurbishment project. It is part of the 2026 ACE Plan and was included for cost support in the detailed cost estimate.

REDACTED 1 (b) The cost estimate on page 191 was completed after the initial option analysis report, whilst 2 Attachment 2 is a firm price resulting from the request from proposal that was supported 3 by the detailed design. They are not i...

AI summary The text discusses the discrepancy between a high-level cost estimate and a firm price from an RFP, attributing the increase to changes in scope, geotechnical findings requiring dredging, and scheduling constraints during a scheduled outage. These factors led to additional costs and complexities.

3 G08: C0080135 CT-BGT2 Engine Refurbishment 4 - 5 Please provide the budgeted and actual annual capital cost associated with the CT-BGT2 - 6 unit over the past five years. 7 8 Response IR-105: 9 - 10 Please refer to the below table showin...

AI summary The document requests the budgeted and actual annual capital costs for the CT-BGT2 unit over the past five years. A response refers to a table that provides this information for the years 2021 to 2025.

12 Description 2021 2022 2023 2024 2025 BGT2 Annual Capital Actuals $ 80,321 $ 36,107 $ 624 $ 27,211 $ 32,848 BGT2 ACE Budgets $0 $ 26,052 $0 $76,143 $50,892 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB I...

AI summary The text presents a table showing capital actuals and budgets for the BGT2 Annual and BGT2 ACE from 2021 to 2025, with references to the 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) and NSPI responses to NSEB information requests.

14 Year Forecast Sustaining Capital ($) Notes 2026 $2,462,664 Engine refurbishment 2026 $963,769 Free Turbine refurbishment (noted in Appendix B) 2027 $0 No major planned work 2028 ~$300,000 Generator rotor out inspection 2029 $0 No major...

AI summary The text outlines capital expenditure forecasts for 2026 to 2030, including engine and turbine refurbishments, and references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI responses to NSEB information requests.

13 Description 2021 ($) 2022 ($) 2023 ($) 2024 ($) 2025 ($) BGT2 O&MG Actuals 20,539 28,480 42,672 28,307 13,238 BGT Gas Turbine O&MG Budget 822,975 910,568 1,053,750 1,173,611 1,348,268 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12...

AI summary The text presents a table showing actual and budgeted operating and maintenance (O&MG) costs for the BGT2 Gas Turbine from 2021 to 2025, along with references to the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests.

17 Replacement Type C0041805 – L-7005 R&U Phase 2 C0041793 – L-7002 R&U Phase 2 Structure 44 58 Insulator 7 Timber and Insulator 15 13 Bond or Guy Wire 2 Other Deteriorated Assets 3 1 Actuals ($) C0041805 – L-7005 R&U C0041793 – L-7002 R&U...

AI summary The text presents data on replacement types and associated costs for two projects, C0041805 – L-7005 R&U Phase 2 and C0041793 – L-7002 R&U Phase 2, including costs for labor, materials, and contracts. It also references the 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) and NSPI responses to NSEB information requests.

CONFIDENTIAL (Attachment Only) 1 Request IR-116: 2 3 T02: C0070909, 70W-T52 Transformer Addition 4 5 The application notes three transformers: 70W-T51, 70W-T53, and 89W-T1. Page 365 that 6 the 2006 Bridgewater Area System Planning Study (2...

AI summary The document includes a request (IR-116) related to transformer additions and system planning in Bridgewater, Nova Scotia. It asks for details about feeders, customer counts, load data, installation dates, conversion progress, load transfer, and a 2006 planning report. The response indicates that data prior to 2022 is unavailable due to legacy limitations and provides data from 2022-2025.

2 (b) Transformer 70W-T53 was installed in 1990 and transformer 89W-T1 was installed in 3 2008. 4 5 (c) No significant 4 kV to 12 kV feeder conversions have been completed in this area in recent 6 years. However, incremental upgrades have...

AI summary The document discusses the installation dates of two transformers and incremental upgrades to the distribution system to support future conversion from 4 kV to 12 kV. It also references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests.

CONFIDENTIAL (Attachment Only) 1 (e) Capability to transfer load from 70W to 89W is considered in the available contingency 2 capacity as described above. There are no other distribution feeders capable of supplying 3 load to 70W. Please r...

AI summary The document discusses the limited capability to transfer load from specific distribution feeders in the area north of the substation, highlighting constraints in the electrical grid infrastructure. It also references the 2026 Annual Capital Expenditure (ACE) Plan, which is part of a regulatory proceeding (NSEB M12619).

Appendix A: System Data Summary Appendix B: Economic Analysis Data Appendix C: Capital Expenditure Justification Criteria

AI summary The document includes appendices summarizing system data, economic analysis data, and capital expenditure justification criteria. These appendices likely provide technical and financial details relevant to regulatory proceedings.

4.0 CAPITAL CRITERIA VIOLATIONS AND ALTERNATIVE SOLUTIONS Refer to Appendix C for relevant sections of the NSPI Capital Expenditure Justification Criteria.

AI summary This section discusses capital criteria violations and alternative solutions, referring to Appendix C for relevant sections of the NSPI Capital Expenditure Justification Criteria.

It involves the following work: - Install mobile sub-station at 89W prior to station work in 2004 - Move 89W-T1 to stores in 2004 - Remove the existing concrete pad at 89W in 2004 - Install a new pad complete with oil containment in 2004 -...

AI summary The document outlines a series of infrastructure upgrades and expansions at Sub-station 89W between 2004 and 2010, including transformer installation, pad upgrades, and new circuits to improve capacity and support new developments in Bridgewater.

Economic Analysis The relevant financial data, economic analysis calculations, NPV results, and alternative summary sheets have been included in Appendix B of this report. Alternative A-1: Add a new Transformer at 70W and Offload 89W NP Co...

AI summary The economic analysis evaluates three alternatives for transformer upgrades, concluding that replacing the 89W-T1 with a new 15/20/25 MVA transformer (Alternative A-2) is the most cost-effective option, with a net present cost of $1,089,970.

Economic Analysis: The relevant financial data, economic analysis calculations, NPV results, and alternative summary sheets have been included in Appendix B of this report. Alternative B-1: Replace 70W-T1 in 2009 at the end of its Expected...

AI summary The economic analysis compares two alternatives for infrastructure upgrades: replacing 70W-T1 in 2009 at the end of its life and converting 4kV circuits to 12kV in 2009. The analysis concludes that converting to 12kV is the more economical option with a lower net present cost.

Qualitative Analysis 70W-T51: Replacing 70W-T51 at the end of its expected life is the simplest means of correcting this issue. However, this option goes against current practices within NSPI, which involve the phasing out of 4kV whenever...

AI summary The text discusses the replacement of 70W-T51 lighting and the aging 4kV sub-station transformers on NSPI's system. It notes that replacing 70W-T51 is simple but conflicts with NSPI's practice of phasing out 4kV. The remaining 4kV transformers are aging and may fail by 2010, with replacement perpetuating 4kV use. The High Street sub-station also requires conversion of 4kV circuits to 12kV.

Solution: The creation of a new circuit at 89W in 2010 will permit the offloading of circuit 70W-322 by 2-3 MVA, which will defer the need for additional capacity at High Street for an additional 4 years. REDACTED 2026 ACE Plan NSEB IR-116...

AI summary A new circuit created in 2010 at 89W allows for the offloading of circuit 70W-322 by 2-3 MVA, delaying the need for additional capacity at High Street for four more years.

Effects on Distribution Work As a result of the uncertainty regarding the long term future of the Westhavers Elbow 69kV Sub-transmission System, the replacement transformer for the Bridgewater East Sub-station should be rated for both 69kV...

AI summary The uncertainty surrounding the future of the Westhavers Elbow 69kV Sub-transmission System has led to the recommendation that the replacement transformer for the Bridgewater East Sub-station be rated for both 69kV and 138kV operation.

Sub-transmission System - .1 Proceed with the recommendations of Alternative A-2: Replace 89W-T1 with a New 15/20/25 MVA Transformer in 2004. This option involves the following work: - Install mobile sub-station at 89W prior to station wor...

AI summary The text outlines several recommended actions for upgrading the sub-transmission system, including transformer replacements, line reconduction, and voltage upgrades. Alternative A-2 involves replacing a transformer and expanding the sub-station, while Alternative B-2 focuses on converting 4kV circuits to 12kV. These options are evaluated based on cost differences compared to other alternatives.

Bridgewater Study Summary of Alternatives Budget Year : 2004 Date: 30-Nov-06 Division : CI Number: Department : Project No. : Originator: X Alternative After Tax WACC PV of EVA / NPV Rank IRR Disc Pay Α Add Capacity to 70W and Offload 89W...

AI summary The Bridgewater Study Summary of Alternatives presents four alternatives for a project, each with financial metrics such as After Tax WACC, PV of EVA / NPV, Rank, IRR, and Discounted Payback. Alternative D is ranked first with a PV of EVA / NPV of 0, while the other alternatives have negative values.

REDACTED 2026 ACE Plan NSEB IR-116 Attachment 1 Page 42 of 52 Test 4 Not Applicable (6,756,0) - 43,47.0 1,729,528.0 (6,254,6) - 43,47.0 1,729,528.0 (6,254,6) - 43,47.0 1,729,528.0 (6,254,6) - 43,47.0 1,729,528.0 (6,520.1) - 43,47.0 1,729,5...

AI summary The document contains a section from a 2026 Annual Capital Expenditure (ACE) Plan, specifically Attachment 1 of the NSEB IR-116, which appears to include financial and numerical data related to capital expenditures. However, the content is heavily redacted and lacks detailed explanations or context.

N.S.P.I Capital Expenditure Justification Criteria - System Design The NSPI capital expenditure justification criteria that are applicable to this study are:

AI summary The document outlines the NSPI capital expenditure justification criteria applicable to the study, focusing on system design aspects.

10 (c) The "oil tank" is the main transformer tank, and it is 60 years old alongside all the 11 internal components. Replacing the main tank only to put a 60-year-old core and coil 12 assembly inside of it would result in significant costs...

AI summary The text discusses the aging transformer at 96H-T1, noting that replacing only the main tank without updating the 60-year-old internal components would be costly and ineffective. Refurbishment would require extended downtime and increased costs. NS Power uses a risk-assessment methodology aligned with the CEJC Risk Matrix to evaluate the transformer's condition and criticality.

Year Avoided OM&G ($) 2026 1,878,737 2027 2,123,374 2028 2,247,527 2029 2,281,240 2030 2,315,459 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The table shows the amount of Avoided OM&G costs from 2026 to 2030. It references the 2026 Annual Capital Expenditure (ACE) Plan and NSPI responses to NSEB information requests.

10 Table 2 Consulting Estimate ($) Avg Cost Per Site ($) Tower Analysis/Upgrades Lot 1 $ 200,000 $25,000 Contracts Civil Construction Lot 1 $ 428,750 $20,417 Telecom Construction Lot 1 $ 521,000 $24,810 11

AI summary Table 2 outlines estimated costs for various consulting and construction activities, including tower analysis, civil construction, and telecom construction, with associated average costs per site.

202,584 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document refers to the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB information requests. It highlights regulatory proceedings related to capital expenditures and information disclosure.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document pertains to the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to information requests from the NSEB. It outlines capital expenditure planning and related regulatory responses.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan submitted by NSP in response to information requests from the NSEB. It provides details on capital expenditures and related financial planning for the upcoming year.

22 Transformer Location Region Activity Justification 91H-T11 Dartmouth Metro Replacement Please refer to CI C0031048 in 2025 ACE Plan. 10H-T1 Halifax Metro Replacement Please refer to CI C0055539 in 2023 ACE Plan. 10H-T2 Halifax Metro Rep...

AI summary The text provides a table detailing transformer replacement projects in Nova Scotia, referencing the 2025 and 2023 Annual Capital Expenditure (ACE) Plans. It includes transformer locations, regions, activities, and justifications, with references to specific CI numbers and regulatory approvals by the NSEB.

C0031069 L6020 Replacements and 2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests

AI summary This document refers to the 2026 Annual Capital Expenditure (ACE) Plan and NSPI's responses to NSEB Information Requests, indicating a regulatory proceeding involving capital expenditure planning and information disclosure.

Request IR-1: - Refer to M12619, Exhibit N-1, the Application for Approval of NS Power's 2026 Annual - Capital Expenditure (ACE) Plan (the "Application"), Page 22 of 782, Section 4, Annual - Capital Expenditure Plan Follow Up, and item 4),...

AI summary The Board directs NS Power to update information regarding priority distribution feeders in the 2026 ACE Plan, referencing specific figures and appendices in the application. It also refers to figures showing Right of Way (ROW) investment in the plan.

Figure 33: 2026 Distribution Vegetation Work Plan by Regio[n2](#page-0-1) Region Distribution Spans Kms Metro 1,770 97 Northeast 2,576 145 East 4,020 224 West 7,125 396 Total 15,491 862 Figure 34: 2026 Distribution Corridor Widening with M...

AI summary The document presents two figures related to the 2026 Distribution Vegetation Work Plan and the 2026 Distribution Corridor Widening with Managed Rights-of-Way (ROW) by region. The data includes the number of spans and kilometers for each region, along with total figures. The text also references an application for approval of the 2026 Annual Capital Expenditure (ACE) Plan by NS Power.

3 M12619, Exhibit N-1, Application, Appendix G, Figure 34, page 53 of 71, line 2. 1 (a) What is the total amount of investment planned for 2026 for the ROW projects shown 2 in Figure 33 and Figure 34? 3 4 (b) What is the share of this tota...

AI summary The document outlines questions and responses related to the planned investment for ROW projects in 2026, including the share of this investment relative to total distribution and T&D projects, expected improvements in reliability, and the impact on priority feeders and customer classes.

- (ii) Have decreased investment planned for 2026. 1 (b) Please explain which of the CEJC rating criteria listed on Page 89 of 782, Lines 4-12 2 were relied on to determine this positive or negative change in investment level for 3 each un...

AI summary The response outlines units with increased and decreased investment planned for 2026, citing criteria such as Health & Safety, Environment/Regulatory Compliance, and Business Sustainability. The 2026 investment plan uses a bottom-up approach and differs from the Evergreen IRP, focusing on risk mitigation rather than long-term planning.

(b) "Regular" refers to Regular Administrative Overhead, also known as Labour AO. NS Power has three types of AO Rates, which are calculated in accordance with Board- 1 approved Accounting Policy 6230 – Application of Administrative and Ve...

AI summary The text discusses the calculation of Administrative Overhead (AO) rates by NS Power, highlighting that AO rates are based on budgeted overhead costs relative to capital labour costs. It explains that increased AO rates may not reflect higher costs but could result from lower capital labour budgets or increased administrative support. Outsourcing efforts may reduce AO rates but could increase overall capital program costs.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to Consumer Advocate Information Requests

AI summary This document outlines NSPI's responses to information requests from the Consumer Advocate regarding the 2026 Annual Capital Expenditure (ACE) Plan, which is part of the NSEB M12619 proceeding.

Q: Please summarize NS Power's application. A: NS Power is seeking Board approval of 20 capital work orders and the 2026 capital routine program with total project investment of $284 million[.](#page-3-1) 1 Together with capital projects u...

AI summary NS Power is seeking approval for 20 capital work orders and the 2026 capital routine program totaling $284 million. The overall 2026 capital budget, including other projects and carryover spending, is estimated at $702.1 million. Supporting documents include updates to the Capital Expenditure Justification Criteria, Mersey Update, Path to 2030, and Five-Year Reliability Plan.

Q: What is the purpose of your testimony? A: I have reviewed most of the issues identified by the Board as well as the specific projects that NS Power seeks approval in its Annual Capital Expenditure Plan for 2025. I have not identified an...

AI summary The testimony aims to review NS Power's 2025 Annual Capital Expenditure Plan, focusing on cost minimization, risk matrices, and reliability projects. It also addresses concerns about the 2026 ACE Plan budget and reviews updates to the CEJC, Mersey Hydro, and Path to 2030 reports.

A. Enhancing cost minimization in capital routines

AI summary The section discusses strategies for enhancing cost minimization in capital routines, focusing on optimizing processes and reducing expenses associated with capital projects.

Q: Is there any further evidence that NS Power lacks internal controls to ensure effective planning of resources to minimize costs? A: Yes, NS Power does not utilize a Basis of Schedule practice, or its equivalent, for its capital routine...

AI summary NS Power does not use a Basis of Schedule practice for its capital routine projects, which may indicate a lack of internal controls for resource planning. However, for some routines, this is reasonable due to their reactive nature. For other routines, an equivalent practice could help avoid delays and costs. NS Power has reported efficiency improvements from implementing new software, resulting in $2.7 million in savings.

Q: What are your recommendations for the Board? - A: I have three recommendations to enhance cost minimization in capital routines. First, I recommend that the Board revise its reporting requirement for the Work Management and Scheduling &...

AI summary The witness recommends three actions for the Board to enhance cost minimization in capital routines. These include revising reporting requirements, extending reporting timelines, and exploring software capabilities for operational efficiency. The recommendations also suggest expanding the use of software tools and applying these practices beyond distribution routines.

Q: What contingency amount does NS Power use for transmission projects that do not have risk matrices prepared? A: NS Power appears to routinely include a 15% contingency in transmission line and transformer project budgets where no risk m...

AI summary NS Power uses a 15% contingency in transmission projects without risk matrices, citing routine nature and controlled costs. Five cases in this proceeding follow this practice, while one project has a 20% contingency with a risk matrix.

Q: If your deduction is correct, is a policy to not utilize a risk matrix or detailed schedule for projects with a 15% contingency reasonable? A: No. If these projects are so well understood and so consistent, then a much smaller contingen...

AI summary The response argues that not using a risk matrix or detailed schedule for projects with a 15% contingency is unreasonable, especially if projects frequently exceed budgets. It emphasizes the importance of proactive risk management to minimize costs for capital projects.

Q: Could a smaller contingency budget increase the number of ATO proceedings? A: Yes, a possible consequence of the Board adopting my recommendation is that there could be slightly more ATO proceedings. From a cost minimization perspective...

AI summary A smaller contingency budget may lead to more ATO proceedings, as they can identify risks that lead to overspending in capital projects. Examples include the L6549 transmission line project and the 76V-T1 Transformer Replacement, where unexpected costs led to increased ATO budgets. Improved planning and risk management could help mitigate these issues.

Q: Do you have any other comments on NS Power's vegetation management program? A: Yes. In a response to an information request, NS Power seems to suggest that it was able to "exceed the planned kms" of trimming and removal of trees through...

AI summary The response discusses NS Power's vegetation management program, noting that it shifted resources from capital projects to operating expenses for tree trimming. The responder acknowledges this as an efficient reallocation but hopes the good practices and cost minimization are ongoing.