Topic:"Rate Base" in M11094

Fund accounting a) The Demand-Side Management ("DSM") Fund is used to account for the operations of the Corporation including the fee-for-service revenues received and expenses incurred for the delivery of DSM programs and services. The Su...

AI summary The text outlines three funds used by the Corporation for accounting purposes: the DSM Fund, PNS Fund, and Other Business Fund. Each fund is restricted to specific operations and associated revenues, with interest income retained within the respective fund for its designated uses.

nregulated funds at 19% since most of the costs are shared costs and allocated using the FTE allocator. There are also operating costs that are considered regulatory costs and only apply to DSM as the energy efficiency regulated utility. T...

AI summary The text discusses the allocation of costs for regulated and unregulated programs, particularly focusing on how non-direct costs are distributed using the Cost Allocation Methodology (CAM) and FTE allocator. It also mentions that E1 does not plan to deliver non-DSM programs under a separate subsidiary, aligning with the Province of Nova Scotia's model for energy efficiency programs.

CONCLUSION The cost allocation and procedural direction outlined above creates an accounting methodology and procedure designed to satisfy the regulatory requirement to ensure that costs are properly and fairly allocated between programs p...

AI summary The conclusion outlines a cost allocation methodology and procedure to ensure fair distribution of costs between programs funded by electricity ratepayers and taxpayers. Directly allocable costs are assigned to EDSM and PNS funds using vendor-provided measures, while other costs are placed in the General Fund and allocated via the CAM model for reporting to the NSUARB.