Topic:"Cost Deferral" in M12661

2.10 PHP Deferral The GRA Settlement Agreement provides: NS Power may seek Board approval for a deferral account to account for any NS Power revenue variances that may arise in 2026 or 2027 from the following scenarios, which costs would b...

AI summary The GRA Settlement Agreement allows NS Power to request Board approval for a deferral account to address revenue variances in 2026-2027 arising from PHP tariff decisions, unavailability of the tariff, or unsatisfactory ADC/tariff outcomes. The deferral accounts for fixed cost recovery assumptions and potential variances in service costs, billing models, and Board-approved riders.

NSPI Responses to BW Information Requests 1 approval of the ELID Tariff and the PHP Deferral, which, subject to the final Board Order, 2 was approved as part of the 2026-2027 GRA (M12451), the actual cost and recovery of 3 this ELID Tariff...

AI summary NSPI responds to BW information requests regarding the approval of the ELID Tariff and PHP Deferral under the 2026-2027 GRA (M12451), noting that the actual cost and recovery of the ELID Tariff element would be accounted for in the PHP Deferral. Specific labour hours and rates were not developed for the cost estimate.

CLASSIFICATION OF AVERAGE RATE BASE (1) TOTAL COMPANY (2) DEMAND RELATED RELATED PLANT (3) INITIAL CLASSIFICATION ENERGY PLANT (4) CUSTOMER RELATED PLANT GENERATION FUNCTION (1) (2) (3) STEAM PLANT (4) HYDRO PLANT (5) WIND PLANT (6) LM6000...

AI summary The document presents a detailed classification of the average rate base for a utility company, breaking down various components such as generation, transmission, and working capital. It includes financial figures related to different types of plants, deferred charges, and credits, providing a comprehensive overview of the company's asset structure.

10,060 514 2,787 318 285 367 570 58 217 73 P-7 (21) DEF. CHG Financing 4,488 2,961 151 820 94 84 108 168 17 64 21 P-7 (22) DEF. CHG Tax 4,825 3,183 163 882 101 90 116 180 18 69 23 P-7 (23) DEF. CHG Pension 34,205 22,567 1,152 6,252 713 640...

AI summary The document presents a detailed breakdown of financial figures related to various cost and revenue categories, including financing, tax, pension, and fuel deferral, as well as asset retirement obligations for steam, hydro, wind, and other resources. The data includes both positive and negative values, indicating a mix of charges and credits across different categories.

REDACTED ELID Tariff CA IR-2 Attachment 1 Page 89 of 94 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Line # AVERAGE RATE BASE RATE BASE 2025 RATE BASE 2026 (87) DEFERRED CHARGES - Steam Assets (88) DEFERRED CHARGES - FAM Deferral (89) DEFER...

AI summary The document presents a table detailing deferred charges and credits related to various assets and regulatory deferrals for 2025 and 2026, including entries for Steam Assets, FAM Deferral, ARO, and other categories such as DSM and Storm Rider.

FUNCTIONALIZATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (33) (32) STREET LIGHTING 36,113 0 0 36,113 0 0 (34) TOTAL DIST. PLANT 1,685,267 0 0 1,685,267 0 0 (35) (36) SUB-TOTAL DIST. PLANT 4,802,854 2,119,136 997,227 1,685,267 0 1,224...

AI summary The document presents a detailed breakdown of various asset categories, including distribution plant, transmission and distribution, and general property plant, along with associated costs and credits. It includes figures for working capital, deferred charges, and other financial items.

(20) MAT. & SUPPLIES - OTHER 16,874 8,903 613 3,712 596 435 703 1,143 431 206 132 (21) DEF. CHG Financing 4,646 2,451 169 1,022 164 120 194 315 119 57 36 (22) DEF. CHG Tax 5,142 2,713 187 1,131 182 133 214 348 131 63 40 (23) DEF. CHG Pensi...

AI summary The document provides a detailed breakdown of various financial line items, including material and supplies, deferred charge financing, tax, pension, fuel deferral, and other costs, along with deferred credit adjustments for steam, hydro, wind, and other assets. It also includes contract receivables and subtotals for financial reporting purposes.

REVENUE TO EXPENSE COMPARISON (1) TOTAL (2) TOTAL (3) UNIT COST (4) TOTAL (5) (6) (7) VARIANCE CALC (70) DEFERRED CHARGES - Financing (71) DEFERRED CHARGES - Tax (72) DEFERRED CHARGES - Pension 20,546 22,739 184,035 113,102 21,099 23,925 1...

AI summary The document presents a revenue-to-expense comparison table, highlighting deferred charges and credits across various categories, including financing, tax, pension, steam assets, and other deferrals. The table includes variance calculations for different line items, such as adjustments and average asset retirement obligations (ARO).

NON-CONFIDENTIAL 1 Request IR-3: 2 3 (a) Please provide a summary table showing allocated costs and rates for PHP and all 4 other ATL classes for 2026 and 2027 in these three scenarios: 5 6 (i) NSPI's proposed ELID Tariff as filed; 7 8 (ii...

AI summary The document outlines a request (IR-3) for a comparison of allocated costs and rates for Port Hawkesbury Paper (PHP) under three tariff scenarios (NSPI's ELID Tariff, PHP's modified ELID, and continued BTL tariff) for 2026-2027. It also asks for quantification of implications on NSPI's PHP deferral account balance, with a response noting a $25.2M and $12.8M cost differential in 2026 and 2027 respectively.

NON-CONFIDENTIAL 1 levels. Subject to the Board's approval of the Tariff and implementation of the PHP 2 Deferral as approved by the Board, subject to the final Board Order, in the 2026-2027 3 General Rate Application (M12451), revenue var...

AI summary The text references a General Rate Application (M12451) and the deferral of revenue variances between settlement agreement assumptions and actual results. It notes that deferral is subject to the Board's final approval of the Tariff and implementation of the PHP (likely a program or mechanism).

REDACTED (Attachment Only) 1 (a) Please refer to the following: U SAGE , COSTS U SAGE COSTS USAG E VARIANCE from CA IR-001 COST V ARIANCE rom CA IR -001 Energy Req. Peak Demand (1 In millions of $ 's) Energy Req. . Peak Demand ( In million...

AI summary The document presents a table detailing energy requirements, peak demand, and associated costs for various categories, including domestic, small general, general, general large, and small industrial. The table includes fuel and non-fuel costs, as well as variances and percentages.

FOR THE YEAR ENDING DECEMBER 31, 2026 (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) (25) LEGAL SERVICES (26) EXTERNAL RELATIONS & ENVIRONMENT 1,882 1,746 3,161 2,021 5,043.0 3,766.6 0.373 0.463 3,743 1,620 369 461 853...

AI summary The text presents a detailed financial summary of various departments and services for the year ending December 31, 2026, including legal services, regulatory affairs, finance, procurement, IT, human resources, and generation services, with specific figures for different categories and subcategories.

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (262) GENERATION 0.0 (263) DISTRIBUTION 6,892.9 0.0 6,893 (264) TRANSMISSION 396.6 0.0 397 (265) DISTRIBUTION/ TRANSMISSION COMMUNICATION 2,394.2 0.0 2,394 (266) DISTRIBUTION/...

AI summary The document presents a financial summary for the year ending December 31, 2026, detailing various costs and allocations across generation, distribution, transmission, and retail operations. It includes depreciation, interest charges, corporate taxes, and various rider allocations such as interruption costs and power factor adjustments.

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

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

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

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

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

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

FUNCTIONALIZATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (32) STREET LIGHTING 35,211 0 0 35,211 0 0 (33) (34) TOTAL DIST. PLANT 1,550,189 0 0 1,550,189 0 0 (35) (36) SUB-TOTAL DIST. PLANT 4,480,567 2,084,473 844,620 1,550,189 0 1,285...

AI summary The document presents a detailed breakdown of various assets and financial components, including distribution plant, transmission and distribution, and deferred charges, as part of the functionalization of the average rate base. The data includes figures for different categories such as street lighting, direct generation property, and working capital.

CLASSIFICATION OF RATE BASE (1) (2) (3) (4) INITIAL CLASSIFICATION DEMAND ENERGY CUSTOMER TOTAL RELATED RELATED RELATED COMPANY PLANT PLANT PLANT (1) RETAIL FUNCTION (2) (3) DISTRIBUTION PLANT: (4) SERVICES 0 0 0 0 (5) METERS 0 0 0 0 (6) T...

AI summary The document presents a classification of the rate base into demand, energy, and customer-related components, with totals for distribution plant, working capital, and deferred charges. The total average rate base is reported as $5,589,337, broken down into $4,210,031 for demand, $360,151 for energy, and $1,019,155 for customer-related items.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) (8) (9) WORKING CAPITAL: (10) CASH - FUEL (11) CASH - OTHER (12) MAT. & SUPPLIES - FUEL (13) MAT. & SUPPLIES - OTHER (14) DEF. CHG Financing (15) DEF. CHG Tax 0 0 0 11...

AI summary The document presents a classification of average rate base, including working capital components such as cash, materials and supplies, and deferral charges, along with their respective values across different years and categories.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) (13) GEN. PROPERTY PLANT 69,398 44,680 2,365 12,275 1,406 1,286 1,483 2,521 2,087 962 332 P-7 (14) TOTAL PLANT IN SERVICE 1,090,638 702,178 37,170 192,909 22,098 20,21...

AI summary The document presents a table with classifications of average rate base, including various line items such as working capital, deferred charges, and credits. The data includes figures for different categories like material and supplies, financing, tax, pension, and others, along with references to different sections (e.g., P-7, D-3A, O-17).

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

AI summary The document presents a table detailing the allocation of the average rate base across various categories, including working capital, deferred charges, and other financial components, with specific figures for different classes of customers and industries.

r>0 P-18B (53) PREFERRED DIVIDENDS 0 0 0 0 0 0 0 0 0 0 0 P-18B (54) CORPORATE TAXES 0 0 0 0 0 0 0 0 0 0 0 P-18B (55) Non-Operating Revenue: (56) FCR DEFERRAL 0 0 0 0 0 0 0 0 0 0 0 P-18B (57) OTHER REVENUE 0 0 0 0 0 0 0 0 0 0 0 O-12B (58) R...

AI summary The document presents a financial table with various line items, including preferred dividends, corporate taxes, FCR deferral, and revenue categories. It includes figures related to total energy and breakdowns by different company segments and classifications.

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

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

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

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

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

AI summary The table presents a breakdown of various financial items, including working capital, deferred charges, and credits, across different categories and allocations. It includes details on cash, materials and supplies, and other financial components, with references to specific line items and factors.

ALLOCATION OF AVERAGE RATE BASE FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRI...

AI summary The document presents the allocation of the average rate base for the year ending December 31, 2027, across various categories including tax, pension, steam assets, fuel deferral, and asset retirement obligations for different customer classes and company segments.

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

AI summary The document presents a detailed financial breakdown for Nova Scotia Power Inc., including various expense and revenue categories such as advocacy expenses, depreciation, interest, taxes, and non-operating revenue. Specific line items and allocations are provided across different customer segments and business areas.

r>5,514 9,395 14,500 12,471 2,581 1,672 E-1A (20) MAT. & SUPPLIES - OTHER 18,259 9,290 629 3,939 620 452 770 1,189 1,022 212 137 P-10 (21) DEF. CHG Financing 5,375 2,735 185 1,160 182 133 227 350 301 62 40 P-10 (22) DEF. CHG Tax 5,778 2,93...

AI summary The text presents a detailed breakdown of various financial categories, including materials and supplies, financing, taxes, pensions, fuel deferral, and other costs, along with their corresponding figures and references. It includes subtotals and line items related to different cost categories and their allocations.

FOR THE YEAR ENDING DECEMBER 31, 2027 (1) MWH (2) ENERGY LINE (3) ENERGY SALES LOSSES REQUIREMENT DMD. (KW) (4) CLASS NON- SYSTEM (5) COINCIDENT COINCIDENT COINCIDENT FACTOR (6) SYSTEM DEMAND SYSTEM (7) LINE (8) DMD. (KW) LOSSES DMD. (KW)...

AI summary The text presents a portion of a financial table related to working capital and deferred charges for the year ending December 31, 2027. It includes line items such as 'Working Capital - Cash Fuel' and 'Working Capital - Cash Other' with associated figures and a source citation.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) INITIAL CLASSIFICATION DEMAND ENERGY CUSTOMER TOTAL RELATED RELATED RELATED COMPANY PLANT PLANT PLANT (1) GENERATION FUNCTION (2) (3) STEAM PLANT $847,049 $847,049 $0 $0 (4) HYDRO PLANT 699,6...

AI summary The document presents a classification of the average rate base, categorizing assets into generation, transmission, and other functions. It details the breakdown of plant values, working capital, and deferred charges/credits, providing a comprehensive overview of the financial structure related to the rate base.

REVENUE TO EXPENSE COMPARISON (1) TOTAL DMD.RELATED (2) TOTAL ENG.RELATED (3) UNIT COST ENG.RELATED (4) TOTAL CUST.RELATED (5) TOTAL OPER. (6) TOTAL RATE (7) % REVENUE VARIANCE CALC (272) (273) GLACE BAY RETIREMENT 0 Interest Charges Corpo...

AI summary The document presents a revenue-to-expense comparison, including interest charges, corporate taxes, and various cost allocations such as FCR deferral and customer solutions allocators. It highlights financial figures and percentages related to different operational and regulatory adjustments.

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

AI summary The table presents a breakdown of financial data categorized by demand classification, including preferred dividends, corporate taxes, non-operating revenue, and return (profit/loss) across various sectors. It also includes totals for EHV and transmission.

CLASS : SMALL INDUSTRIAL CLASS : SMALL INDUSTRIAL RATE BASE COSTS (Source Exh 6) (Source Exh. 3) Variable Fixed Unit Cost Fuel Operating Capital Return Total Total Cost Units Sold Demand Energy Customer Generation (1) Usage (Energy) $38,82...

AI summary This table presents a detailed breakdown of costs and rates for the Small Industrial class in Nova Scotia, including generation, transmission/distribution, and retail costs, along with unit costs and total expenses.

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

AI summary The document presents a detailed financial table outlining various categories of assets and liabilities, including transmission, plant in service, working capital, and deferred charges, categorized by different customer and industrial segments. The table includes allocation factors and references to specific codes for each category.

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

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

NSPI Responses to Synapse Energy Economics, Inc. Information Requests 1 Request IR-1: 8 (b) Please provide the allocators associated with each cost category in NS Power's most 9 recent cost of service study along with a brief description o...

AI summary The document outlines information requests and responses related to NSPI's cost of service study, including requests for allocators, derivation details, stakeholder input, and modifications to cost allocation methods for specific classes.

NSPI Responses to Synapse Energy Economics, Inc. Information Requests 1 Request IR-25: 5 (a) Please provide an illustrative workpaper of a deferral account described in PHP 6 treatment Settlement Terms. 7 8 (b) Please provide the anticipat...

AI summary NSPI responds to Synapse Energy Economics, Inc.'s information requests regarding deferral accounts, ratemaking treatment, and tariff structures for PHP. The response references a Board decision and notes that deferred amounts will be addressed in a future rate-making process. NSPI also states that the size of the account depends on the tariff PHP ultimately takes service under.

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

AI summary The text provides a detailed breakdown of various financial and asset-related categories, including plant, working capital, deferred charges and credits, and other financial items. These figures are organized into subtotals and categories such as distribution plant, transmission and distribution, and general property plant.

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

AI summary The document presents a table of working capital and deferred charges/credits, including various line items such as cash, materials and supplies, deferred charges related to financing, tax, pension, and fuel deferral, as well as deferred credits related to asset retirement obligations and other categories. The table shows values for different categories across multiple columns.

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

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

REDACTED ELID Tariff Synapse IR-30 Attachment 1 Page 91 of 96 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Line # AVERAGE RATE BASE RATE BASE 2025 RATE BASE 2026 (277) RETAINED EARNINGS (278) Normal Interruption Cost (279) Interr. Rider Coi...

AI summary The table outlines various rate base components and allocations for 2025 and 2026, including retained earnings, interruption costs, power factor adjustments, and customer solutions allocators for different customer categories. It provides a breakdown of percentages and financial figures related to the rate base and deferrals.

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

AI summary The text presents a detailed table of financial classifications, including deferred charges and credits related to taxes, pensions, fuel deferral, and asset retirement obligations. It includes line items such as DEF. CHG Tax, DEF. CR ARO Steam, and others, with numerical values indicating changes over time.

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

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

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

AI summary The document presents an allocation of the average rate base for the year ending December 31, 2027, categorized by different customer classes and including various deferral charges and asset retirement obligations.

NOVA SCOTIA POWER INC. DETAILED LISTING OF C.O.S.S. INPUT INFORMATION FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) Line # AVERAGE RATE BASE RATE BASE 2026 RATE BASE 2027 (70) DEFERRED CHARGES - Financing (71) DEFERRED CH...

AI summary The document presents a detailed listing of input information for Nova Scotia Power Inc.'s Cost of Service Study (COSS) for the year ending December 31, 2027. It includes deferred charges and credits related to financing, taxes, pensions, steam assets, and various other categories, along with adjustments and averages for specific accounts.

s of January 1, 2026; and/or (c) PHP determines the PHP ADC and tariff processes outcome is not satisfactory." Further, in its Reply to Closing in M12451, NS Power explained the situation is follows: "The CA notes the significant uncertain...

AI summary NS Power defends a $18M deferral account tied to PHP's status as an above-the-line (ATL) customer, arguing it avoids higher rates for FAM customers if PHP remained below-the-line. The Board approved the deferral, citing uncertainty around PHP's successor tariff, while acknowledging potential revenue variances.

1 Request IR-3: 2 3 Reference: N-2, Evidence of C. Fitzhenry and M. Gorman, page 3. 4 5 Preamble: PHP's consultant, Brubaker & Associates, Inc., states that the current ELID R/C 6 ratio is 1.04373 and recommends an R/C ratio of 1.0 "ensuri...

AI summary PHP argues that a new ATL tariff class should start with an R/C ratio of 1.0 to avoid cross-subsidies and ensure competitive neutrality, citing the Principle of Cost-Causality. It distinguishes this from past cases where gradualism was applied to protect existing classes.

026- 2027 GRA and the ultimate rate which PHP may be on for those years, section PHP Treatment item (e) of the Schedule "A" Terms of Settlement of the 2026-2027 GRA Settlement Agreement provided that: "NS Power may seek Board approval for...

AI summary The 2026-2027 GRA Settlement Agreement allows NS Power to request a deferral account for revenue variances arising from PHP tariff decisions, including scenarios related to Active Demand Control Rider outcomes. The Board's decision in M12451 approved this deferral account, citing potential revenue requirement variances and the need for certainty for utilities and customers.

NS Power's 2026/2027 cost of service study includes PHP as an above-the-line customer based on the forecast of receiving Board approvals for a new PHP tariff in time to implement for January 1, 2026. This section is not specifically refere...

AI summary NS Power's 2026/2027 cost of service study initially assumed PHP would be an above-the-line customer by January 2026, but delayed tariff approval caused cost variances. The study's load characteristics and energy forecasts for PHP are based on historical data and wind farm contributions, with BAI and PHP testifying on these details.

Responses to CA Questions and Topics – 2 of 3 Question NS Power Response Please also refer to 2. PHP Deferral in the context of ELIADC extension beyond 2026. • At paragraph 353 of the Board GRA Decision, the following is provided: "Further...

AI summary NS Power explains that PHP deferral account transfers depend on Board-approved tariffs for 2026/2027 and adherence to GRA assumptions. Variances between tariff assumptions and actual outcomes may qualify for deferral, but require Board approval and prudency review. The response references NSEB IR-6 and other cited documents.

ustomers. - The Board's decision on M12451 that "…the creation of the proposed deferral account, and the assumptions underlying it, do provide some certainty for the utility and the customer classes." However, InterGroup notes and agrees w...

AI summary The Board's decision on M12451 affirms the deferral account's certainty for utilities and customers. InterGroup aligns with NSP's stance on tariff terms but recommends rejecting PHP's proposed modifications due to complexity in the ELID Tariff's structure, including fixed charges and reconciliation mechanisms, and suggests a post-implementation review.

- development."[40](#page-10-0) As such, "[t]he forecast cost of providing this function remains high level and, - as a result, the more conservative figure is proposed."[41](#page-10-1) NSPI did not, for example, develop its - estimates u...

AI summary NSPI explains that the Customer Charge for 2026 and 2027 will not be revised and that differences between collected charges and actual costs for administering the ELID Tariff will be reconciled through the PHP Deferral account, as outlined in the General Rate Application Settlement Agreement.

Q. Would the PHP Deferral account correct for the potential cost recovery distortions under

AI summary The question examines whether the PHP Deferral account would address cost recovery distortions in the context of Nova Scotia Power, Inc. (NSPI) and Port Hawkesbury Paper (PHP). It focuses on regulatory mechanisms for managing cost deferral and recovery under Nova Scotia's energy framework.

PHP Request IR-1: Reference: Testimony, page 6. "InterGroup agrees that the revenue-to-cost ratios for 2026 and 2027 were an integral consideration understood by parties to the SA. In InterGroup's experience settlement agreements typically...

AI summary InterGroup agrees that the clauses in the settlement agreement (SA) regarding revenue-to-cost ratios for 2026 and 2027, as well as the deferral account for NSP revenue variances, were integral considerations understood by all parties. They emphasize that other parts of the SA, such as paragraphs e) and f), also play a key role in this understanding.

And, at p. 12 line 24, and p. 13, lines 1-2: We do not agree that NSPI has made the "conservative" choice. Rather, NSPI has selected the value from its range that is most likely to under-collect the costs that the Customer Charge is intend...

AI summary The text presents questions challenging NSPI's Customer Charge estimation methodology, under-recovery implications, midpoint justification, and tracking mechanisms, involving Bates White and NSPI. It questions whether NSPI's approach under-covers costs and how adjustments would be handled.

42 Request IR-3: 43 44 (a) Please provide a summary table showing allocated costs and rates for PHP and all other 45 ATL classes for 2026 and 2027 in these three scenarios: 46 - 1 i. NSPI's proposed ELID Tariff as filed; - 2 ii. PHP's prop...

AI summary The request asks for a summary table of allocated costs and rates for PHP and other ATL classes under three scenarios for 2026 and 2027, as well as an analysis of the implications for NSPI's proposed PHP deferral account balance in 2027.

- ii. Can PHP be dispatched for load reduction prior to the first tier of interruptible load being interrupted, that being Generation Replacement and Load 1 Following Tariff. Please provide historical examples of PHP being dispatched 10 a....

AI summary The text presents a series of questions regarding the dispatch of PHP for load reduction before interruptible load tiers and the treatment of a deferral account related to PHP. It also references a specific document and requests clarification on events and tariff structures.

f the high load factor customer profile would be entirely firm high load factor load or firm plus interruptible high load factor load. If both firm and interruptible load are included, please explain how much of the high load factor load i...

AI summary The document requests clarification on the composition of high load factor customer profiles, the billing implications of load reduction methods for PHP, and details on deferral accounts related to PHP treatment in NS Power’s application. It also asks for references to settlement terms and tariff proposals.

comparably structured deferral account for a different set of costs. If so, please provide a summary of said account. 5. If a deferral account is used, what tariff would PHP receive service under?

AI summary The text requests information about a deferral account for a different set of costs and inquires about the tariff that PHP would receive service under if such an account is used.

Questions: (a) Please confirm that NS Power simply used the credit applicable to Large Industrial Interruptible customers as the credit to be applied to PHP's interruptible load on the basis that this was the language of section c) of the...

AI summary The document contains several questions directed at NS Power regarding the application of interruptible credits to PHP's load, cost causation, and the inclusion of an interest component in the credit payable to PHP under the Dispatchable Rider. Issues include the use of the Large Industrial Interruptible credit, cost of service treatment, and the approval of the ELID Tariff.

4. If PHP’s annual savings are over-estimated by 10-20%, what is the dollar estimate year-over-year of additional FAM costs to LI and MI? Reference: N-1, ELID Application, pages 14-15, PHP Deferral. 1. Please provide analysis showing the p...

AI summary The text discusses the potential financial impact of overestimating PHP’s annual savings by 10-20% on FAM costs to LI and MI customer classes, referencing the ELID Application and PHP Deferral. It also outlines the conditions for holding monthly demand charges constant and the calculation of interruptible demand credits.