Topic:"Depreciation Amortization" in M12661

2026-2027 General Rate Application Settlement Agreement Extra Large Industrial Dispatchable Tariff Application – Attachment 4 Page 10 of 21 GRA Element Settlement Terms Rates a) Rates are proposed to be effective January 1, 2026 and the Pa...

AI summary The 2026-2027 General Rate Application Settlement Agreement outlines proposed rate increases of approximately 2.1% for 2026 and 2027, along with reductions in depreciation and operation and maintenance expenses to achieve cost savings of about $20M/year over the test period.

NOVA SCOTIA POWER INC. 2026 COST OF SERVICE STUDY ANALYSIS R E F E R E N C E G U I D E EXHIBIT COMPARISON OF REVENUE TO EXPENSE RATIOS 1 FUNCTIONALIZATION OF AVERAGE RATE BASE 2 INITIAL CLASSIFICATION OF AVERAGE RATE BASE 2A FINAL CLASSIFI...

AI summary The document presents a reference guide for Nova Scotia Power Inc.'s 2026 Cost of Service Study, including various exhibits such as revenue-to-expense ratios, rate base classifications, and expense allocations. It outlines the structure of the analysis and includes sections on operating expenses, depreciation, and revenue components.

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.

,476 -6,912 -353 -1,915 -218 -196 -252 -391 -40 -149 -50 (36) (37) TOTAL GEN. FUNCTION 989,064 652,552 33,313 180,772 20,606 18,518 23,804 36,949 3,749 14,078 4,724 (38) (39) TRANSMISSION FUNCTION (40) Transmission - HV (not aplicable as a...

AI summary The text presents a detailed financial and operational breakdown of various functions and categories, including general functions, transmission functions, plant in service, working capital, and deferred charges. It includes line items such as fuel, materials, supplies, and other financial credits and charges, with some entries marked as not applicable or zero.

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

AI summary The document presents a detailed breakdown of various financial and asset-related categories, including transmission costs, plant in service, working capital, and deferred charges, across different customer and company segments. It includes allocation factors and references specific exhibit numbers.

EXHIBIT 3 PAGE 3 OF 5 (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 FACTOR (36) (...

AI summary This exhibit presents a detailed breakdown of various financial and operational categories, including transmission functions, working capital, and deferred charges. It includes allocation factors and references to specific exhibits and pages, such as E-1B and P-11A, indicating the complexity of the regulatory proceeding.

EXHIBIT 3 PAGE 5 OF 5 (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 FACTOR (27) (...

AI summary This table provides a detailed breakdown of various financial and operational categories across different customer segments and allocation factors. It includes entries related to total plant in service, working capital, and various deferred charges. The data is categorized under different customer types and allocation factors.

(IN THOUSANDS OF DOLLARS) (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES EXPENSES (6) DIRECT (45) (46) TOTAL OM&G EXPENSES 328,005.320 151,540 37,261 89,333 41,653 8,218 (47) (48) COGS 0 0...

AI summary The text presents a table of expenses categorized into various types including operating and general expenses, production, transmission, distribution, and retail expenses. It includes details on depreciation, grants, and different energy generation sources such as steam, hydro, wind, and solar.

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES (6) DIRECT EXPENSES (7) ALLOCATION FACTOR (28) OTHER EXPENSES 7,378 3,082 839...

AI summary The document presents a financial summary for the year ending December 31, 2026, detailing various expenses categorized into production, transmission, distribution, and retail expenses, including depreciation and other operational costs.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) SHORE POWER (2) GEN.REPL LOAD FOLL. (3) ELIADC (4) BUTU (5) SPILL (6) REAL TIME PRICING (6) REAL TIME PRICIN...

AI summary The document outlines the functionalization of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2026, presenting detailed expense breakdowns across various categories and projects, including operating expenses, depreciation, and grants in lieu of taxes.

TRANSMISSION OPERATING EXPENSES ABOVE-THE BELOW-THE LINE RATE LINE RATE TOTAL (1) OPERERATION & MAINTENANCE CLASSES CLASSES (2) DIRECT 22,950 747 23,697 (3) NON-DIRECT 14,311 466 14,777 (4) (5) TOTAL OPER. & MAINT. 37,261 1,213 38,474 (6)...

AI summary The document presents a detailed breakdown of transmission operating expenses, including operation and maintenance costs, depreciation, taxes, interest, and retained earnings, categorized into above-the-line and below-the-line line rates. The data is presented in a table format with various line items and totals.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES GENERATION FUNCTION (1) FUEL 418,636 $0 $418,636 - (2) PURCHASES - OTHER THAN BIOMASS AND WIND 18,419 $8,263 $10,155 - (3)...

AI summary The document presents a detailed breakdown of operating expenses categorized into demand, energy, and customer expenses for a utility company. It includes expenses related to fuel, generation, maintenance, depreciation, and other operational costs, with specific figures provided for various components.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRI...

AI summary Nova Scotia Power Inc. presents the allocation of operating expenses for the year ending December 31, 2026, across various categories including depreciation, interest, taxes, and other revenues. The table provides a detailed breakdown of expenses and revenues by different customer and business segments.

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

AI summary The document presents a detailed breakdown of various costs and revenues categorized under different demand classifications, including operating and maintenance expenses, depreciation, interest, and other financial items. The data is organized by company type and includes allocation factors for different categories.

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

AI summary This table presents financial data for Nova Scotia Power Inc., including grants, depreciation, interest, taxes, and revenue from various sources. The data is categorized by different customer segments and includes references to various exhibits and filings.

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

AI summary The text presents a table detailing the allocation of depreciation expenses across various categories including generation functions such as steam production, hydro production, wind production, and transmission functions. Each row includes figures for different classes of demand and allocation factors.

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

AI summary The text presents a table outlining the allocation of depreciation expenses across various energy classifications and functions, including generation, transmission, and general property, with different categories such as small, medium, and large industrial, municipal, and unmetered.

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 (68) RETAIL (69) NON-FUNCTIONALIZED 42,983 292,481 46,109 287,072 39,858 297,891 (70...

AI summary The text provides a table showing the rate base for various categories, including retail, general property plant, and working capital, for the years 2025 and 2026. It includes figures related to capital works in progress (CWIP), deferred charges, and other financial metrics.

(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.

FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES (5) RETAIL (6) DIRECT (7) ALLOCATION FAC...

AI summary The document provides a detailed breakdown of operating expenses for the year ending December 31, 2027, categorized into production, transmission, distribution, retail, and direct expenses. It includes allocations and depreciation for various energy generation sources such as steam, hydro, wind, solar, and gas turbines.

EXHIBIT 6 PAGE 1 OF 6 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (10) OPER. & MAINT HYDRO (11) OPER. & MAINT WIND 2,092 7,450 1,383 4,926 73 261 380 1,353 44 155 40 142 46 164 78 27...

AI summary This exhibit presents a detailed breakdown of operational and maintenance costs across various energy generation and transmission categories, including hydro, wind, biomass, and others, along with depreciation and interest expenses. It also includes allocations related to demand-side management and regulatory affairs.

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 (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) ELI 2P-RTP (10) (11) MUNICIP...

AI summary The document presents financial data for the year ending December 31, 2027, including various expense and revenue categories for different business segments. It includes depreciation, interest, taxes, and non-operating revenue, such as steam and ash sales. The data is organized by company, domestic, and various industrial and general categories.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES 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) (12) ALLOCATION COMPANY DOMESTIC G...

AI summary The document presents the allocation of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, including various categories such as operating and maintenance, depreciation, interest, and corporate taxes, with different allocations across customer classes and exhibits referenced.

(IN THOUSANDS OF DOLLARS) Depreciation 172,385 61,484 49,872 283,741 (1) INTERR. RIDER DMD ADJ. (2) (5) (3) Dmd. in KWs (4) Int Credit Amount 69,857 11,207 (6) PHP DEMAND ADJUSTMENT CALCULATION (7) (8) Demand Usage Annual Credit Amount Cal...

AI summary The document presents a table with depreciation figures and details related to demand adjustment calculations, including winter month demand, power factor adjustments, and credit amounts. It also references a redacted tariff attachment.

NOVA SCOTIA POWER INC. ALLOCATION OF DEPRECIATION EXPENSES 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) (12) ALLOCATION COMPANY DOMESTI...

AI summary This document presents the allocation of depreciation expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, categorized by different functions and classifications, with specific figures and factors provided for various components.

REVENUE TO EXPENSE COMPARISON (1) TOTAL (2) TOTAL (3) UNIT COST (4) TOTAL (5) (6) (7) VARIANCE CALC (236) DSM EXPENSES - Energy-related ATL Classes (237) DSM EXPENSES - Directly Assigned ATL Classes (238) DSM EXPENSES - BTL Classes (239) F...

AI summary The document presents a revenue to expense comparison, including various categories such as DSM expenses, depreciation and accretion, generation-related costs, transmission, and distribution. It includes figures for different energy sources and infrastructure components.

(IN THOUSANDS OF DOLLARS) NOVA SCOTIA POWER INC. DETAILED LISTING OF C.O.S.S. INPUT INFORMATION FOR THE YEAR ENDING DECEMBER 31, 2027

AI summary This document presents a detailed listing of Cost of Service (C.O.S.S.) input information for Nova Scotia Power Inc. (NSPI) as of December 31, 2027, including financial data and categories relevant to regulatory proceedings. It outlines input parameters used in determining NSPI's cost structure for regulatory review.

CLASSIFICATION OF AVERAGE RATE BASE (1) 844,620 844,620 0 0 Transmission - EHV and HV combined (2) (3) GENERAL PROPERTY PLANT 87,503 87,503 0 0 (4) TOTAL PLANT IN SERVICE 932,123 932,123 0 0 (5) Working Capital & Deferred Charges/Credits:...

AI summary The document presents a detailed classification of the average rate base, including various components such as transmission, distribution, and general property plant. It outlines the breakdown of assets and deferred charges, providing a snapshot of the financial and operational structure of the entity involved.

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL EXPENSES (2) PROD. (3) TRANS. (4) DIST. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES (5) RETAIL (6) DIRECT (7) ALLOCATION FACTOR (27) (28) OTHER EXPENSES 7,378 3,083...

AI summary The document presents a financial summary for the year ending December 31, 2026, including various expense categories such as production, transmission, and distribution expenses, with detailed allocations across different divisions and cost factors.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES WEIGHTS WEIGHTS...

AI summary The document provides a breakdown of Nova Scotia Power Inc.'s operating expenses for the year ending December 31, 2026, categorized into production, transmission, distribution, and retail expenses. It includes depreciation, grants in lieu of taxes, and various energy-related costs such as steam, hydro, wind, solar, and gas turbine expenses.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES TRANSMISSION FUNCTION (1) Transmission - HV (not aplicable as a separate item) (2) O&M - HV Before Storm Expense 0 0 0 - (...

AI summary The document presents a classification of operating expenses, including transmission, O&M, depreciation, interest, and other financial items for Nova Scotia Power Inc. It separates expenses into demand, energy, and customer categories, with detailed figures for EHV and HV combined transmission expenses.

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

AI summary The document presents a detailed breakdown of operating expenses across various categories and customer segments for Nova Scotia Power Inc. It includes depreciation, interest, taxes, non-operating revenue, and adjustments related to demand and fuel costs, with references to specific exhibits and orders.

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

AI summary The document presents a detailed breakdown of demand classification, including operating and maintenance costs, depreciation, interest, and other financial figures, with various categories such as small, general, and large industrial demands. It includes allocations and references to different matters and exhibits.

NOVA SCOTIA POWER INC. (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (18) GRANTS IN LIEU (19) DEPRECIATION 12,100 62,443 6,043 31,182 409 2,112 2,562 13,222 403 2,080 294 1,517 501 2,5...

AI summary The document contains a table with financial data for Nova Scotia Power Inc., including grants, depreciation, interest, taxes, and revenue from various sources. It also includes total generation and transmission figures, with some entries citing external files or references.

NOVA SCOTIA POWER INC. ALLOCATION OF DEPRECIATION EXPENSES (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL PHP MUN...

AI summary The document provides a detailed breakdown of depreciation expenses for Nova Scotia Power Inc. across various functions, including generation, transmission, and other categories, with specific allocations for different classes and sizes of users.

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.

DETAILED LISTING OF C.O.S.S. INPUT INFORMATION (197) POWER PRODUCTION (221) BUTU CAPACITY CREDIT 301.8 (222) OTHER OVERHEAD EXPENSES 7,377.5 6,487.4 890.13 System Planning and ECI (223) CURRENT YEAR INCENTIVE PLAN PAYOUT 0 (224) DSM EXPENS...

AI summary The table provides a detailed listing of C.O.S.S. input information, including various expenses and depreciation related to power production, DSM expenses, and generation assets. It includes figures for capacity credits, overhead expenses, incentive plan payouts, and depreciation for different energy sources such as hydro, wind, solar, and gas turbines.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) DEMAND PLANT PLANT INITIAL R/B CLASSIFICATION ENERGY CUSTOMER PLANT DEMAND PLANT FURTHER CLASSIFICATION ENERGY PLANT CUSTOMER DEMAND PLANT PLANT FULLY CLASSIFIED RATE...

AI summary The document presents a table classifying the average rate base, including various plant classifications, working capital, deferred charges, and transmission function costs. The data highlights the distribution of assets and liabilities related to Nova Scotia Power Inc.'s operations.

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. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES WEIGHTS WEIGHTS WEIGHTS (5...

AI summary The document presents Nova Scotia Power Inc.'s functionalization of operating expenses for the year ending December 31, 2027, including various categories such as depreciation, grants, steam, hydro, wind, solar, and distribution expenses, with detailed breakdowns and percentages.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES (58) Depreciation: (59) TRANSMISSION 0 0 0 - (60) GENERAL PROPERTY 0 0 0 - (61) (62) INTEREST NET OF AFUDC 0 0 0 - (63) PR...

AI summary The text presents a table classifying operating expenses for a company, including depreciation, interest, taxes, and other revenue, with specific values for different categories such as transmission, general property, and O&M expenses. It does not discuss any policy, regulation, or stakeholder arguments directly.

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

AI summary The document presents a detailed breakdown of operating expenses allocated across various categories and customer segments, including depreciation, interest, corporate taxes, and non-operating revenue items such as late payment charges and wiring inspections. These figures are distributed among different classifications of customers and services.

ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) Depreciation 173,712 60,150 49,872 283,734

AI summary The document provides a summary of depreciation expenses for the year ending December 31, 2027, listing amounts in thousands of dollars for different categories.

CLASS : GENERAL CLASS : GENERAL 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) $324,155 $142,095 $16,17...

AI summary The text presents a detailed breakdown of costs associated with generation, transmission, distribution, and retail operations, including fuel, operating, capital, and return costs. It outlines unit costs, total costs, and various metrics such as MWh sales and energy requirements.

CLASS : ELI 2P-RTP CLASS : ELI 2P-RTP 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) $43,222 $19,199 $2...

AI summary This document presents a detailed breakdown of costs related to generation, transmission/distribution, and retail for a Nova Scotia regulatory proceeding. It includes figures for fuel, operating, capital, and return costs, along with unit costs and total expenses categorized by different segments of the energy system.

FOR THE YEAR ENDING DECEMBER 31, 2027 (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES ALLOCATOR ( 1) DOMESTIC ( 2) SMALL GENERAL ( 3) GENERAL ( 4) GENERAL LARGE ( 5)...

AI summary The document presents a detailed breakdown of expenses for various customer classifications and categories for the year ending December 31, 2027, including production, transmission, distribution, retail, and direct expenses, along with percentages and totals.

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 (233) OTHER OVERHEAD EXPENSES (234) CURRENT YEAR INCENTIVE PLAN PAYOUT 7,886.5 6,978.0 908.56 System Plan...

AI summary The document provides a financial summary of overhead expenses, incentive plan payouts, and various DSM expenses, including depreciation and accretion, for the year ending December 31, 2027. It includes data on generation-related assets and total generation expenses.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) (21) CASH - FUEL 0 0 0 0 0 0 0 0 0 (22) CASH - OTHER 0 0 0 0 0 0 0 0 0 (23) MAT. & SUPPLIES - FUEL (24) MAT. & SUPPLIES - OTHER 0 15,502 0 0 0 11,254 0 0 0 0 0 0 0 15,...

AI summary The document presents a classification of the average rate base, including detailed breakdowns of various financial categories such as material and supplies, deferral charges, and pension-related items. It includes figures related to distribution functions, retail plant, and general property plant, with specific numbers for different years or periods.

NOVA SCOTIA FUNCTIONALIZATION OF FOR THE YEAR ENDING (IN THOUSANDS (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES WEIGHTS WEIGHTS WEIGHTS (6) PROD. (7) TRANS. (8) DIST. (9) RETAIL WEIGHTS (...

AI summary The document presents a functionalization table for Nova Scotia, detailing various expenses and weights categorized under production, transmission, distribution, and retail expenses for the year ending. It includes depreciation, grants in lieu of taxes, and various energy-related assets such as steam, hydro, wind, solar, and generation batteries.

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

AI summary The table presents a breakdown of operating and maintenance costs, depreciation, interest, taxes, and other revenue by category and classification, including small, general, and large industrial segments. It includes figures before and after storm expenses, as well as allocations and factors for different demand classes.

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) (10) (11) ELI 2P-RTP MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (18)...

AI summary The document presents a financial breakdown for Nova Scotia Power Inc., including grants, depreciation, interest, taxes, and revenue from various sources. It includes figures for different categories such as domestic, general, and industrial sectors, as well as allocations and references to external files and exhibits.

NOVA SCOTIA POWER INC. ALLOCATION OF DEPRECIATION EXPENSES (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL PHP MUN...

AI summary The document presents a detailed breakdown of depreciation expenses for Nova Scotia Power Inc. across various functions and categories, including generation, transmission, and different classifications of demand and industrial segments.

DEVELOPMENT OF ALLOCATION FACTORS (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (9) POLES - DEMAND (10) % RESPONSIBILITY 103,841 100.0% 70,616 68.0% 3,887 3.7% 20,483 19.7% 1,475 1.4%...

AI summary The document presents tables detailing the allocation of responsibilities for various categories including poles-demand, poles-customer, and operational expenses for generation and high-voltage transmission. Allocation factors are provided for different sizes, with corresponding percentages and matter numbers referenced.

ALLOCATION FACTOR INFORMATION Calendar Month of System Peak 1 ALLOCATION OF AVERAGE OVERHEAD WIRE INVESTMENT 3F ANALYSIS OF AVERAGE UNDERGROUND WIRE INVESTMENT 3G ALLOCATION OF AVERAGE UNDERGROUND WIRE INVESTMENT 3H ANALYSIS OF AVERAGE MET...

AI summary The document outlines various analyses and allocations related to overhead and underground wire investments, operating expenses, and revenue, including the development of allocation factors and demand analysis by voltage level.

FUNCTIONALIZATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (31) METERS (32) STREET LIGHTING 68,109 36,113 0 0 0 0 68,109 36,113 0 0 0 0 (33) (35) (34) TOTAL DIST. PLANT 1,685,267 0 0 1,685,267 0 0 (36) (37) SUB-TOTAL DIST. PLANT 4,802,...

AI summary The text presents a table detailing the functionalization of an average rate base, including various categories such as meters, street lighting, distribution plant, and deferred charges. It outlines the breakdown of different assets and financial items across multiple columns, reflecting the distribution and allocation of resources within the system.

FUNCTIONALIZATION OF OPERATING EXPENSES (1) TOTAL EXPENSES (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES (6) DIRECT (50) FCR DEFERRAL (51) OTHER EXPENSES 0 0 0 0 0 0 0 0 0 0 0 0 (52) GRANTS IN LIEU...

AI summary The text presents a table detailing the functionalization of operating expenses, including depreciation and grants in lieu of taxes, across different categories such as production, transmission, distribution, and retail expenses. Specific figures for various expense items are listed, including depreciation for steam, hydro, and wind, as well as grants in lieu of taxes.

(IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) ALLOCATION FACTOR (29) (30) TOTAL DIVISIONAL EXPENSES bfr Advocacy Expense 331,504 154,201 3...

AI summary The table presents a breakdown of various expenses and allocations across different categories, including production expenses, transmission, distribution, retail, and direct expenses. It includes specific line items such as depreciation, grants in lieu of taxes, and capital-related expenses for various energy generation and transmission assets.

38.463 (37) 1,013 973 5 272 4,451 30,284 744.230 37,743 (1) (2) SHORE GEN.REPL POWER LOAD FOLL. ELIADC BUTU SPILL (3) (4) (5) (6) PRICING (6) REAL TIME REAL TIME REAL TIME PRICING (6) PRICING (7) OATT (8) TOTAL BTL (22) (23) TOTAL ENTERPRI...

AI summary The text contains a table with various financial figures and categories, including enterprise services, human resources, other expenses, COGS, DSM expenses, FCR deferral, grants in lieu of taxes, and depreciation. These figures are likely related to a regulatory proceeding involving cost and expense reporting.

TRANSMISSION OPERATING EXPENSES ABOVE-THE LINE RATE BELOW-THE LINE RATE TOTAL CLASSES CLASSES (1) OPERERATION & MAINTENANCE (2) DIRECT 20,588 958 21,546 (3) NON-DIRECT 14,490 674 15,165 (4) TOTAL OPER. & MAINT. 35,078 1,633 36,711 (5) (6)...

AI summary The document presents a detailed breakdown of transmission operating expenses, categorized into above-the-line and below-the-line rates, including operation and maintenance costs, depreciation, taxes, interest, and retained earnings, totaling $166,540.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES (62) INTEREST NET OF AFUDC 0 0 0 - (63) PREFERRED DIVIDENDS 0 0 0 - (64) CORPORATE TAXES 0 0 0 - (65) Non-Operating Revenu...

AI summary The document presents a classification of operating expenses, including categories such as interest, preferred dividends, corporate taxes, O&M expenses, depreciation, and grants in lieu of taxes. It provides a detailed breakdown of expenses related to transmission and other operations.

CLASSIFICATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) INTERMEDIATE CLASSIFICATION (20) DEPRECIATION 55,951 36,022 1,907 9,896 1,134 1,037 1,196 2,032 1,683 776 268 EXH 6D (21) INTEREST NET...

AI summary The document provides a classification of operating expenses for the year ending December 31, 2027, including depreciation, interest, taxes, and various adjustments related to demand management and other revenue streams.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) Depreciation 173,712 60,150 49,872 283,734 (1) INTERR. RIDER DMD ADJ. (3) Dmd. in KWs 69,857 (4) Int Credit Amount 11,2...

AI summary Nova Scotia Power Inc. presents operating expense allocations for 2027, including depreciation and demand adjustment calculations. The document details PHP demand adjustment computations, winter month power factor adjustments, and priority interruption credits, with figures totaling over $10 million in demand-related credits.

ALLOCATION OF DEPRECIATION EXPENSES (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 UNMETERED (12) ALLOCATION...

AI summary The document presents a table detailing the allocation of depreciation expenses across various functions and categories, including generation, transmission, and general property, with specific allocations for different sizes of companies and industries.

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.

NOVA SCOTIA FUNCTIONALIZATION OF FOR THE YEAR ENDIN (IN THOUSANDS (1) (2) SHORE GEN.REPL POWER LOAD FOLL. ELIADC BUTU SPILL PRICING (3) (4) (5) (6) (6) REAL TIME REAL TIME REAL TIME PRICING (6) PRICING (7) OATT (8) TOTAL BTL ABOVE-THE LINE...

AI summary The document presents a functionalization report for Nova Scotia Power (NSP) detailing various financial categories such as operation and maintenance, depreciation, taxes, interest, and retained earnings. The report includes both above-the-line and below-the-line rates, with totals provided for each category.

ALLOCATION FACTOR INFORMATION Calendar Month of System Peak 1 January February March April May June July August September October November December Total ALLOCATION OF AVERAGE POLE INVESTMENT 3D ANALYSIS OF AVERAGE OVERHEAD WIRE INVESTMENT...

AI summary The document outlines various sections related to the allocation of investments and operating expenses across different infrastructure components and functional areas within the electricity system, including overhead and underground wires, meters, and distribution expenses, as well as revenue and demand analysis.

FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (7) ALLOCATION FACTOR (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES WEIGHTS WEIGHTS...

AI summary The document presents the functionalization of operating expenses for the year ending December 31, 2027, highlighting the allocation of costs across production, transmission, distribution, and retail expenses, with specific focus on depreciation and grants in lieu of taxes.

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

AI summary The document presents a detailed breakdown of costs and revenues categorized by demand classification, including operating and maintenance expenses, depreciation, interest, taxes, and other revenue streams. It includes various line items and allocations with associated factors and references to different exhibits and orders.

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 (7) MEDIUM INDUSTRIAL INDUSTRIAL INDUSTRIAL (8) LARGE (9) ELI 2P-RTP (10) (11) MUNICIP...

AI summary This financial table outlines various expenses and revenue items for the year ending December 31, 2027, including advocacy expenses, depreciation, interest, taxes, and non-operating revenue such as export sales and steam and ash sales. These figures are broken down across different categories and customer segments.

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

AI summary The document presents a detailed breakdown of various financial and operational figures, including operating and maintenance costs, regulatory affairs expenses, depreciation, interest, taxes, and revenue from pole services and other sources. It includes allocations across different customer classifications and categories.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES Depreciation 172,149 61,713 49,872 (IN THOUSANDS OF DOLLARS) 283,734 (2) (1) INTERR. RIDER DMD ADJ. (3) Dmd. in KWs 69,857 (4) Int Credit Amount 11,207 (5) (6) PHP DEMAND ADJUSTMENT C...

AI summary The document provides a table and exhibit related to the allocation of operating expenses by Nova Scotia Power Inc., focusing on depreciation, demand adjustments, and credit amounts. It includes various calculations and figures related to energy usage and financial adjustments.

NOVA SCOTIA POWER INC. DEVELOPMENT OF ALLOCATION FACTORS FOR THE YEAR ENDING DECEMBER 31, 2027 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL U...

AI summary The document presents allocation factors for various categories of responsibility related to pole and wire infrastructure investments and customer responsibilities for the year ending December 31, 2027. It includes percentages and dollar amounts allocated across different customer segments and categories.

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 (229) PURCHASED POWER - WIND (ERIS) (230) PURCHASED POWER...

AI summary The document presents a revenue to expense comparison table, including various cost categories such as purchased power, depreciation, generation, and grants. It highlights expenses related to demand-side management, energy-related classes, and other overhead expenses, as well as adjustments and variances in costs.

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 (2) (1) Tran...

AI summary This exhibit provides a detailed breakdown of various financial and operational categories, including transmission costs, property plant values, working capital, and deferred charges. The data is categorized by different customer types and includes allocation factors for each category.

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (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) MUNICIP...

AI summary This table presents financial data for the year ending December 31, 2026, including grants in lieu, depreciation, interest, preferred dividends, corporate taxes, and non-operating revenue. It outlines revenue and expenses across various categories and customer segments.

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

AI summary The document presents a table detailing the allocation of depreciation expenses across various functions and categories, including generation, transmission, and different classifications of companies and industrial segments. The table includes figures for different production types, such as steam, hydro, wind, and gas turbine, as well as general property and transmission functions.

NOVA SCOTIA POWER INC. RATE CLASS DISAGGREGATION ANALYSIS CLASS : ELI 2P-RTP RATE BASE (Source Exh. 3) Variable Fixed COSTS (Source Exh 6) Unit Cost Fuel Operating Capital Return Total Total Cost Units Sold Demand Energy Customer Generatio...

AI summary This document presents a detailed rate class disaggregation analysis for Nova Scotia Power Inc., breaking down costs into generation, transmission/distribution, and retail categories. It includes figures on rate base, variable and fixed costs, unit costs, and total costs across different classes.

CLASS : TOTAL COMPANY RATE BASE COSTS (Source Exh 6) Variable Fixed Unit Cost Fuel Operating Capital Return Total Total Cost Units Sold Demand Energy Customer Generation (1) Usage (Energy) $1,510,324 $722,589.648 $73,691 $107,865 $52,996 $...

AI summary The document presents a detailed breakdown of costs and rate base for a company in Nova Scotia, covering generation, transmission/distribution, and retail segments. It includes various cost components such as fuel, operating, capital, and return on equity, along with unit costs and total expenses.

(300) Total 100.00% (301) (302) METER DATA SERVICES ALLOCATORS (351) Total (352) - 1,836,054.91 1,836,054.91 1,836,054.91 $44,849 $37,606 $1,880,903 (353) EXPORT SALES (354) FX Interest - (355) (356) FX COST REVENUE OF BTL RATE CLASSES Var...

AI summary The document presents a detailed breakdown of various financial and operational allocations, including meter data services, export sales, shore power, and other related categories, with specific figures and percentages.

(IN THOUSANDS OF DOLLARS) NOVA SCOTIA POWER INC. DETAILED LISTING OF C.O.S.S. INPUT INFORMATION FOR THE YEAR ENDING DECEMBER 31, 2026

AI summary Nova Scotia Power Inc. provides a detailed listing of C.O.S.S. input information for 2026, including financial and operational data points such as capital works in progress, transmission and distribution costs, asset retirement obligations, demand-side management, and fuel cost recovery. The document outlines key inputs for regulatory analysis.

ALLOCATION FACTOR INFORMATION Calendar Month of System Peak 1 ALLOCATION OF DEPRECIATION EXPENSES 6D

AI summary The document provides information on the allocation factor related to the depreciation expenses for the Calendar Month of System Peak, referencing section 6D.

F (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES (6) PROD. WEIGHTS (7) TRANS. WEIGHTS (8) DIST. WEIGHTS (9) RETAIL WEIGHTS (22) (21) INFORMATION TECHNOLOGY 46,073 20,069 4,966 13,237 7,802...

AI summary The text presents a table with various expense categories and their distribution across different segments. It includes information on information technology, enterprise services, human resources, and capital-related expenses, with percentages and monetary values provided for each category.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES (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 UNMET...

AI summary The document presents a detailed breakdown of Nova Scotia Power Inc.'s operating expenses across various categories and customer segments, including depreciation, interest, taxes, and revenue from steam and ash sales. It also includes allocations and adjustments related to demand charges and other financial factors.

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.

(IN THOUSANDS OF DOLLARS) Depreciation 173,942 59,927 49,872 283,741 (1) INTERR. RIDER DMD ADJ. (2) (3) Dmd. in KWs 69,857 (4) Int Credit Amount 11,207 (5) (6) PHP DEMAND ADJUSTMENT CALCULATION (7) (16) Sum of Monthly Demands in KVAs (at t...

AI summary The text provides a table and figures related to depreciation and demand adjustment calculations, including values for demand in kilowatts and credit amounts. These figures are likely part of a regulatory proceeding related to utility costs and adjustments.

DEVELOPMENT OF ALLOCATION FACTORS (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES ALLOCATOR (1) LABOUR O&M excluding HR, IT, PR, OTHER and direct (2) % RESPONSIBILITY...

AI summary The text provides a detailed breakdown of allocation factors across various categories such as labour, revenue requirement, net plant in service, insurance premium, and compliance reporting. It outlines percentages of responsibility for different segments, including production, transmission, distribution, and retail.

ALLOCATION OF AVERAGE RATE BASE (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL (7) MEDIUM (8) LARGE (9) PHP (10) (11) MUNICIPAL UNMETERED (12) ALLOCATION FACTOR (27...

AI summary The document presents a table detailing the allocation of average rate base across various categories, including different types of customers and industries. It includes figures related to deferred charges, asset retirement obligations, and other financial items, categorized by different customer segments and allocation factors.

FUNCTIONALIZATION OF OPERATING EXPENSES (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES EXPENSES (6) DIRECT (50) FCR DEFERRAL (51) OTHER EXPENSES 0 0 0 0 0 0 0 0 0 0 0 0 (52) GRANTS IN LIEU...

AI summary The document presents a detailed breakdown of operating expenses, categorizing them into production, transmission, distribution, and retail expenses. It includes various subcategories such as depreciation, grants, and fuel cost recovery deferrals, providing a comprehensive view of the financial structure.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES (6) DIRECT EXPENSES (7) ALLOCATION FACTOR...

AI summary The document outlines Nova Scotia Power Inc.'s functionalization of operating expenses for the year ending December 31, 2026, including breakdowns of total, production, transmission, distribution, and retail expenses, as well as capital-related expenses and depreciation across various energy sources.

EXHIBIT 4.1 NOVA SCOTIA POWER INC. TRANSMISSION OPERATING EXPENSES ABOVE-THE LINE RATE CLASSES BELOW-THE LINE RATE CLASSES TOTAL (1) OPERERATION & MAINTENANCE (2) DIRECT 22,950 747 23,697 (3) NON-DIRECT 14,310 466 14,776 (4) TOTAL OPER. &...

AI summary This exhibit provides a detailed breakdown of Nova Scotia Power Inc.'s transmission operating expenses, categorized into above-the-line and below-the-line rate classes, including operation and maintenance, depreciation, taxes, interest, and retained earnings.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL (7) MEDIUM INDUSTRIAL INDUSTRI...

AI summary The document outlines the allocation of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2026, detailing various expense categories such as advocacy, depreciation, interest, and corporate taxes, along with revenue streams like steam and ash sales and other revenue, distributed across different customer classes and allocation factors.

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 table for Nova Scotia Power Inc., including various financial figures such as grants, depreciation, interest, taxes, and revenue from different sources. The table categorizes data by company segments and includes notes referencing various filings and orders.

FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES (6) DIRECT EXPENSES (68) DISTRIBUTION...

AI summary This document provides a detailed breakdown of operating expenses for the year ending December 31, 2027, categorized into production, transmission, distribution, and retail expenses. It outlines various expense items such as depreciation, interest, preferred dividends, and corporate taxes, and includes non-operating revenue components.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (1) (2) (3) (4) (5) (6) (7) TOTAL PROD. TRANS. DIST. RETAIL DIRECT ALLOCATION EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES FACTOR...

AI summary The document presents the functionalization of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, detailing expenses across regulatory affairs, finance, enterprise services, human resources, and other categories. It includes line items such as advocacy expenses, internal audit, procurement and facilities, information technology, and depreciation across various assets.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES 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) (12) ALLOCATION (20) (21) DEPRECIA...

AI summary The document presents the allocation of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, including depreciation, interest, corporate taxes, non-operating revenue, and various adjustments related to demand and revenue. The data is organized by different categories and sizes.

FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (19) (20) (21) DEPRECIATION INTEREST NET OF AFUDC PREFERRED DIVIDENDS 59,927 37,150 0 31,619 19,601 0 2,176 1,349 0 13,181 8,171 0 2,117 1,312 0 1,546 958 0 2,496 1,548 0 4,05...

AI summary The document presents financial data for the year ending December 31, 2027, including depreciation, interest, taxes, and revenue from various sources. It includes figures related to corporate taxes, export sales, and return on profit/loss. The data is organized in a table with references to exhibits and other documents.

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.

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

AI summary This section presents a detailed breakdown of operating expenses allocated across various categories and customer segments, including grants, depreciation, interest, taxes, revenue, and adjustments related to demand and rider allocations.

FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (15) (16) (17) (18) (18) (19) (20) (21) (22) (23) OPER. & MAINT RADIAL TO GENERATION TRANS DSM FCR DEFERRAL REG. AFFAIRS - ADVOCACY EXPENSE GRANTS IN LIEU DEPRECIATION INTERES...

AI summary The document presents a financial summary for the year ending December 31, 2026, including operating and maintenance expenses, depreciation, interest, and corporate taxes. It includes various line items such as DSM, FCR deferral, and grants in lieu, with corresponding figures in thousands of dollars.

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 (32) (33) Total Generation Plant 2,020,345 2,020,288 2,02...

AI summary The document presents a revenue-to-expense comparison table, highlighting various costs related to generation, transmission, and distribution plants. It includes figures for total generation, transmission, and distribution costs, as well as adjustments and variances. The table provides a detailed breakdown of expenses and revenue percentages for different categories.

CLASSIFICATION OF AVERAGE RATE BASE (1) (2) (3) (4) (5) (6) (7) (8) (9) INITIAL R/B CLASSIFICATION FURTHER CLASSIFICATION FULLY CLASSIFIED RATE BASE DEMAND PLANT ENERGY PLANT CUSTOMER PLANT DEMAND PLANT ENERGY PLANT CUSTOMER PLANT DEMAND P...

AI summary This document presents a classification of the average rate base, detailing various components such as transmission, general property plant, and deferred charges. It outlines the distribution of costs across different categories, including fuel, tax, and pension-related charges, as well as the total transmission function.

FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (15) (16) (17) (18) (18) (19) (20) (21) (22) (23) OPER. & MAINT RADIAL TO GENERATION TRANS DSM FCR DEFERRAL REG. AFFAIRS - ADVOCACY EXPENSE GRANTS IN LIEU DEPRECIATION INTERES...

AI summary The table presents financial data for various line items including operating and maintenance, depreciation, interest, taxes, and non-operating revenue for the year ending December 31, 2027. Values are listed in thousands of dollars with various line items and allocations noted.

Depreciation 172,385 61,484 49,872 283,741 Depreciation 172,385 61,484 49,872 283,741 (1) (2) INTERR. RIDER DMD ADJ. (3) Dmd. in KWs 69,857 (4) Int Credit Amount 11,207 (5) (6) PHP DEMAND ADJUSTMENT CALCULATION (7) (8) Demand Usage Annual...

AI summary The document presents a depreciation table and several demand adjustment calculations, including details on interruptions, credit amounts, and demand usage. The table includes figures related to depreciation and demand adjustments, but no explicit discussion of policy, regulation, or stakeholder arguments is present.

0 1,162 26,729 466 (28) (29) (30) OTHER OPERATING (31) (32) CORPORATE GROUPS: (33) EXECUTIVE MANAGEMENT 1,808.4 1,290 133 307 28 51 (34) CORP. SECRETARY & INSURANCE 11,405.2 7,763 1,716 1,033 568 324 (35) LEGAL SERVICES 5,043.0 3,598 370 8...

AI summary The document presents a detailed breakdown of operating expenses for Nova Scotia Power Inc., including corporate groups, generation services, and depreciation across various assets such as steam, hydro, wind, and solar. It highlights expenses related to legal services, regulatory affairs, and other administrative functions.

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 (241) (242) DEPRECIATION AND ACCRETION : (243) ADJUSTMENT...

AI summary The document presents a revenue-to-expense comparison, detailing depreciation and accretion costs across various generation and transmission assets, including steam, hydro, wind, solar, and gas turbine operations. Variance calculations are provided for each category, highlighting differences between actual and expected costs.

NOVA SCOTIA POWER INC. 2026 COST OF SERVICE STUDY ANALYSIS R E F E R E N C E G U I D E EXHIBIT COMPARISON OF REVENUE TO EXPENSE RATIOS 1 FUNCTIONALIZATION OF AVERAGE RATE BASE 2 INITIAL CLASSIFICATION OF AVERAGE RATE BASE 2A FINAL CLASSIFI...

AI summary The document provides a reference guide for the 2026 Cost of Service Study Analysis by Nova Scotia Power Inc., including exhibits related to revenue to expense ratios, rate base classifications, and allocation factors. It outlines various analyses and functionalizations for operating expenses and distribution systems.

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 presents a detailed breakdown of various financial and asset-related categories, including plant values, working capital, deferred charges, and credits. It includes figures related to distribution, transmission, generation, and other operational components.

EXHIBIT 3 PAGE 5 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 (27) (...

AI summary The table presents various financial and operational metrics across different categories, including total company, domestic general, small, general large, small industrial, medium industrial, industrial large, municipal, and unmetered. It includes details on working capital, fuel, materials and supplies, deferred charges, and allocation factors.

FUNCTIONALIZATION OF OPERATING EXPENSES (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL (6) DIRECT EXPENSES EXPENSES (45) (44) DIRECT ADMIN. & GEN. EXPENSE (46) TOTAL OM&G EXPENSES 328,005.320 151,71...

AI summary The text presents a detailed breakdown of operating expenses, including categories such as direct administrative and general expenses, depreciation, and various generation and distribution costs. It includes figures for different types of energy sources such as steam, hydro, wind, and solar, along with transmission and distribution expenses.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING FOR THE YEAR ENDING DECEMBER 3 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES WEIGHTS (5) RETAIL (6) PROD. (30) TOTAL DI...

AI summary The document presents a functionalization of operating expenses for Nova Scotia Power Inc. for the year ending December 3, detailing various expense categories such as depreciation, grants, and capital-related expenses, along with their distribution across different segments.

NOVA SCOTIA FUNCTIONALIZATION OF FOR THE YEAR ENDING (IN THOUSANDS EXPENSES 1, 2026 (7) TRANS. WEIGHTS WEIGHTS (8) DIST. (9) RETAIL WEIGHTS (1) REGULATORY AFFAIRS (2) Advocacy Expense (3) Other Expenses 0.1% 0.4% 0.1% 0.4% 0.0% 0.2% (4) Su...

AI summary The document presents a breakdown of expenses for Nova Scotia Power Inc. for the year ending 2026, categorized under various departments such as Regulatory Affairs, Finance Group, Enterprise Services, and Human Resources. The expenses are presented as percentages across different weight categories.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) REGULATORY AFFAIRS (2) Advocacy Expense 1 49 (3) Other Expenses 4 191 (4) Subtotal 5 240 (5) (6) FINANCE GRO...

AI summary The document outlines the functionalization of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2026, including various expense categories such as regulatory affairs, finance group, enterprise services, human resources, and depreciation across different energy generation and distribution assets.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES GENERATION FUNCTION (1) FUEL 434,033 $0 $434,033 - (2) PURCHASES - OTHER THAN BIOMASS AND WIND 18,419 $8,072 $10,347 - (3)...

AI summary The document presents a detailed classification of operating expenses for a company, organized into categories such as fuel, purchases, generation maintenance, and depreciation. It includes breakdowns of expenses by function and provides financial data for various components of the company's operations.

EXHIBIT 6 PAGE 1 OF 6 (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (10) (11) (12) ALLOCATION (10) OPER. & MAINT HYDRO 1,553 1,025 52 284 32 29 37 58 6 22 7 D-3A (11) OPER. & MAINT WIND 6,913 4,561 233 1,264 14...

AI summary The exhibit presents a detailed breakdown of operational and maintenance costs across various energy generation and transmission categories, including hydro, wind, biomass, and others, with allocations specified for different sizes and types of operations. The data includes references to specific allocation codes and cross-references to other exhibits and matters.

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

AI summary The document presents a detailed breakdown of various costs and revenues categorized under different demand classifications. It includes operating and maintenance expenses, depreciation, interest, taxes, and other revenue sources, with specific allocations across different customer segments and categories.

NOVA SCOTIA POWER INC. (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETERED (9) (10) (11) (12) ALLOCATION FACTOR (17)...

AI summary The text presents a table with various financial categories and figures related to Nova Scotia Power Inc., including depreciation, interest, taxes, and corporate adjustments, with different allocation factors and line items for various segments of the company.

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

AI summary The document presents a detailed breakdown of depreciation expenses allocated across various categories including generation functions such as steam production, wind production, and gas turbine production, as well as transmission functions. Allocation factors are also indicated for different classes.

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 (84) DEFERRED CHARGES - Financing (85) DEFERRED CHARGES - Tax (86) DEFERRED CH...

AI summary The document presents a table with deferred charges and credits under the ELID Tariff Synapse IR-30, showing values for 2025 and 2026, including categories such as financing, tax, pension, steam assets, and regulated assets.

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 document presents a detailed breakdown of various financial items, including tax, pension, steam assets, fuel deferral, and other charges and credits, along with their corresponding figures for different periods. This appears to be a financial classification or accounting report for a utility or energy-related entity.

(58) OTHER GAS TURBINE 3,239 3,119 0 0 0 120 (59) GENERATION BATTERIES 8,877 8,548 0 0 0 329 (60) RADIAL TO GENERATION TRANS. 3,081 2,967 0 0 0 114 Transmission - HV (not aplicable as a separate (61) item) 0 0 0 0 0 0 (62) Transmission - E...

AI summary The text presents a detailed breakdown of operating expenses for Nova Scotia Power Inc., including categories such as gas turbines, generation batteries, transmission, distribution, and depreciation. It includes figures for various expense items across multiple years and periods.

NOVA SCOTIA POWER INC. FUNCTIONALIZATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) TOTAL (2) PROD. (3) TRANS. EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES (4) DIST. (5) RETAIL (6) DI...

AI summary The document outlines the functionalization of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, detailing various expense categories such as human resources, other expenses, divisional expenses, and capital-related expenses. It includes breakdowns by production, transmission, distribution, retail, and direct expenses, as well as depreciation and other financial metrics.

EXHIBIT 4 - Detail A PAGE 6 OF 6 NOVA SCOTIA PO FUNCTIONALIZATION OF O FOR THE YEAR ENDING D (IN THOUSANDS O (1) REGULATORY AFFAIRS (2) Advocacy Expense (3) Other Expenses (4) Subtotal (5) (6) FINANCE GROUP (7) INTERNAL AUDIT (8) INVESTOR...

AI summary This document outlines various expense categories and financial items for a Nova Scotia utility, including regulatory affairs, finance group expenses, enterprise services, human resources, capital-related expenses, and other financial details such as depreciation, grants, and revenue streams like the green power surcharge and export sales.

TRANSMISSION OPERATING EXPENSES ABOVE-THE LINE RATE CLASSES BELOW-THE LINE RATE CLASSES TOTAL (1) OPERERATION & MAINTENANCE (2) DIRECT 21,090 991 22,081 (3) NON-DIRECT 14,605 687 15,291 (4) (5) TOTAL OPER. & MAINT. 35,695 1,678 37,373 (6)...

AI summary The document presents a detailed breakdown of transmission operating expenses, categorized into above-the-line and below-the-line rate classes, with totals provided for each category. It includes operating and maintenance expenses, depreciation, taxes, interest, retained earnings, and miscellaneous revenue credits.

CLASSIFICATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DEMAND EXPENSES (3) ENERGY EXPENSES (4) CUSTOMER EXPENSES DISTRIBUTION FUNCTION (1) Before Streetlights: (2) SUBSTATIONS $2,171 $2,171 $0 - (3) OVERHEAD LINES Before Storm Expense...

AI summary The document provides a detailed breakdown of operating expenses categorized into demand, energy, and customer expenses for the distribution function. It includes depreciation, interest, taxes, and other financial details, with a subtotal for distribution expenses and a mention of a redacted tariff attachment.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (9) OPER. & MAINT STEAM 53,100 35,113 1,859 9,647 1,105 1,011 1,166...

AI summary The document presents Nova Scotia Power Inc.'s allocation of operating expenses for the year ending December 31, 2027, including detailed breakdowns by category such as steam, hydro, wind, and biomass operations, as well as depreciation and interest expenses.

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

AI summary The document presents a detailed breakdown of demand classification across various categories, including operating and maintenance expenses, depreciation, interest, and revenue, with specific allocations for different customer classes and industrial segments. It includes references to various exhibits and board orders related to cost studies and financial calculations.

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 (7) MEDIUM (8) LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL ELI 2P-RTP MUNICIPAL UNMETERED (...

AI summary The document presents financial data for the year ending December 31, 2027, including grants in lieu, depreciation, interest, preferred dividends, corporate taxes, non-operating revenue, export sales, steam and ash sales, other revenue, and return (profit/loss) across various categories and subcategories.

(IN THOUSANDS OF DOLLARS) Depreciation 171,436 62,397 49,852 283,685 (15)

AI summary The text provides a depreciation expense figure of $283,685,000, with breakdowns for different categories, though the context and discussion around these figures are not elaborated.

ALLOCATION OF DEPRECIATION EXPENSES (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 UNMETERED (12) ALLOCATION...

AI summary The document details the allocation of depreciation expenses across various categories, including generation functions like steam, hydro, and wind production, as well as transmission functions. It includes figures for different demand classifications and provides allocation factors for each category.

NOVA SCOTIA POWER INC. DETAILED LISTING OF C.O.S.S. INPUT INFORMATION FOR THE YEAR ENDING DECEMBER 31, 2027 (IN THOUSANDS OF DOLLARS) (207) (232) BUTU CAPACITY CREDIT (233) OTHER OVERHEAD EXPENSES 393.8 7,886.5 6,978.0 908.6 System Plannii...

AI summary The document provides a detailed listing of input information for Nova Scotia Power Inc.'s Cost of Service Study (COSS) for the year ending December 31, 2027, including expenses related to capacity credit, demand-side management (DSM), depreciation, and various generation sources such as hydro, wind, solar, and gas turbine.

AREAS OF EXPERIENCE: - Utility Regulation, including Revenue Requirement, Depreciation, Cost of Service and Rate Design - Economic/Financial Analysis, including Cost-Benefit Analysis and Business Valuation - Strategic Planning and Assessme...

AI summary The text outlines areas of expertise in utility regulation, economic analysis, and public policy advisory, highlighting qualifications such as Certified Depreciation Professional and advanced degrees in economics. It emphasizes experience with revenue requirement, depreciation, cost-of-service analysis, and rate design within regulatory contexts.

Depreciation Analysis For the Office of the Utilities Consumer Advocate of Alberta (UCA) (2019-Present): Provided support in review and analysis related to depreciation matters, including preparation of arguments and expert evidences in th...

AI summary The text outlines the involvement of the Office of the Utilities Consumer Advocate of Alberta (UCA) and other entities in depreciation-related regulatory proceedings for utilities like AltaGas, ATCO, Enbridge Gas, Qulliq Energy, Yukon Energy, and Nova Scotia Power Inc. (NSP), including expert testimony, analysis, and negotiation support across multiple jurisdictions and timeframes.

Hayitboy Mahmudov - Utility Regulation Experience Utility Proceeding Work Performed Before Client Year Oral Testimony Qulliq Energy Corporation (QEC) 2018/19 Phase I and II General Rate Application Analysis and Coordination; Lead consultan...

AI summary Hayitboy Mahmudov has experience in utility regulation, including work on rate applications, depreciation reviews, and rate design for organizations such as Qulliq Energy Corporation and AltaGas. His work involved coordination, analysis, and legal support in regulatory proceedings.

ustrial energy users. For Industrial Gas Users Association of Manitoba (2020 - present): Support for cost of service and rate design matters. Testimony before the Manitoba Public Utilities Board. For Northwest Territories Power Corporation...

AI summary The text outlines the involvement of Bowman Economic Consulting Inc. in various regulatory and technical support roles across multiple provinces and organizations, focusing on cost of service, rate design, depreciation, revenue requirements, and system planning reviews. It highlights technical analysis, expert testimony, and negotiation support in energy-related proceedings.

Utility Regulation Conducted research and analysis for regulatory and rate reviews of electric, gas and water utilities in eight Canadian provinces and territories and international. Prepared evidence and expert testimony for regulatory he...

AI summary The text outlines a firm's extensive experience in utility regulation, including rate reviews, regulatory hearings, and analysis for various utilities across Canada and internationally. It highlights expertise in cost of service, revenue requirements, depreciation, and rate design, as well as involvement in regulatory processes and resource planning.

Utility Proceeding Work Performed Before Client Year Oral Testimony Newfoundland Hydro Rate Stabilization Plan (RSP) Finalization of Rates for Industrial Customers Analysis, Preparation of Intervenor Evidence NLPUB Newfoundland Industrial...

AI summary The table outlines various regulatory proceedings involving utility companies and their clients, detailing the work performed, the regulatory bodies involved, and the years of the proceedings. It includes examples of rate applications, depreciation methodology, and investigations into needs and alternatives.