Topic:"Cost To Customer" in M03154

Services 26 Includes the installed cost of overhead or underground conductors leading from the point where the wires leave the last pole or manhole to the point where it is connected to the customer's service entrance.

AI summary The text defines the scope of installed costs for overhead or underground conductors, specifying that it includes the cost from the point where wires exit the last pole or manhole to the customer's service entrance connection.

Cost Elements Bolts Brackets Connectors Mounting Devices Wiring

AI summary The text lists various components such as bolts, brackets, connectors, mounting devices, and wiring, likely related to infrastructure or installation costs.

Cost Components All Terrain Vehicles Compressors Service Trucks Bombardiers and Tractors Digger Trucks Stake and Dump Trucks Bucket Trucks Helicopters Brush Chippers Forklifts Trailers Caterpillars Loaders and Backhoes Cost Elements Chassi...

AI summary The document outlines various cost components, including equipment, office furniture, shop tools, and leasehold improvements, categorizing them under different sections such as 'Office Equipment', 'Shop Equipment', and 'Leasehold Improvements'. The text provides a detailed breakdown of items and their associated costs, though it lacks context on how these costs are being analyzed or evaluated within a regulatory or financial framework.

DEFINITIONS - 03 Derivative instruments designed to mitigate the risk of the Company's exposure to changes in market prices of, for example, natural gas, oil, coal & other commodities, interest rates, and foreign currency exchange rates, w...

AI summary The text defines key financial and accounting terms related to derivative instruments, hedging, and fair market value. It outlines what constitutes a derivative instrument, how hedging relationships are established, and the principles of hedge accounting.

c. When Canadian dollars are deposited to the US dollar bank account the cost of these dollars also goes to the operating expense resulting in the net exchange difference being recognized in operations.

AI summary The text explains that when Canadian dollars are deposited into a US dollar bank account, the cost of these dollars is recorded as an operating expense, leading to a net exchange difference recognized in operations.

05 Power Purchases The cost of power purchases are charged to expense (account 076) as power is received. Deleted: they are Deleted: via billings from various producers.

AI summary The document states that the cost of power purchases is immediately charged to expense (account 076) upon receipt, with deleted references to billing from producers. This reflects an accounting practice for power procurement costs.

08 Short-term Interest Short-term interest includes all interest, commissions, stamping fees, overdraft charges associated with the issuance of commercial paper, banker's acceptances, hedge settlements, and prime loans These costs are expe...

AI summary Short-term interest encompasses various financial costs such as interest, commissions, and fees related to commercial paper and other short-term financing instruments. These costs are expensed or amortized monthly based on the number of days of associated debt.

COSTS INCLUDED IN THE ALLOCATION PROCESS - 07 NSPl's corporate support services costs include all expenses, both direct and common, required to provide support services to NSPI and its affiliates. - 08 An overhead load will be charged to N...

AI summary The text outlines how Nova Scotia Power Inc. (NSPI) allocates corporate support services costs, including both direct and common expenses, and how overhead loads are charged to its affiliates to cover indirect support costs not captured in the corporate support group cost centres.

POLICY 03 The Company should record the cost of fuels consumed and the cost of power purchased as an expense in the statement of earnings in the period of consumption or purchase.

AI summary The Company is instructed to record the cost of fuels consumed and the cost of power purchased as an expense in the statement of earnings during the period of consumption or purchase.

POLICY 03 The Company should record the cost of fuels consumed and the cost of power purchased as an expense in the statement of earnings in the period of consumption or purchase.

AI summary The Company is instructed to record the cost of fuels consumed and the cost of power purchased as an expense in the period of consumption or purchase, reflecting proper accounting practices for these costs.

05 Power Purchases The cost of power purchases are charged to expense (account 076) as power is received.

AI summary Power purchases are accounted for as expenses when power is received, charged to account 076.

05 Power Purchases The cost of power purchases are charged to expense (account 076) as power is received.

AI summary The cost of power purchases is immediately charged to expense (account 076) upon receipt of the power.

POLICY 02 The Company should record the cost of OM&G expenditures that do not benefit any future period as an expense in the Statement of Earnings in the period that they are incurred. - 03 OM&G expenses are recorded, in both computerized...

AI summary The Company is instructed to record OM&G expenditures that do not benefit future periods as expenses in the Statement of Earnings when incurred. These expenses are recorded in real-time through computerized and manual systems, with classifications allowing cost accumulation by activity.

08 Short-term Interest Short-term interest includes all interest, commissions, stamping fees, overdraft charges associated with the issuance of commercial paper, banker's acceptances, hedge settlements, and prime loans These costs are expe...

AI summary Short-term interest refers to the costs associated with financial instruments like commercial paper and banker's acceptances, which are expensed or amortized monthly over the number of days of the associated debt.

GENERAL - 01 The cost-of-capital invested in construction work in progress is included in an allowance for funds used during construction 1 ("AFUDC") as an addition to the cost of property constructed using a weighted average cost-of-capit...

AI summary The text discusses the inclusion of the cost-of-capital in construction work in progress through the allowance for funds used during construction (AFUDC). This cost is capitalized as part of the asset's acquisition and recovered over time through depreciation and future revenues.

- 6940A - An overhead charge will apply to labour costs of Nova Scotia Power Inc. ("NSPI") employees outside of the corporate support groups relating to affiliate or non-regulated activities. This charge is designed to recover all administ...

AI summary An overhead charge is applied to the labour costs of Nova Scotia Power Inc. (NSPI) employees outside of corporate support groups for affiliate or non-regulated activities. This is to recover administrative costs not specifically identifiable with these activities, ensuring ratepayers are not adversely affected. The overhead application rate is calculated using various OM&G expense accounts and should be reviewed annually by Corporate Accounting Services.