HomeRate BaseM12619Evidence
Topic/Matter Intersection

Topic:"Rate Base" in M12619

Matter: Nova Scotia Power Inc. - 2026 Annual Capital Expenditure (ACE) Plan - $284 million
86 passages 23 documents

Rate Base across all matters →

N-1Application - Redacted 16 passages
Section 19
1 electricity from the generation plants to the distribution system throughout the province. 2 Transmission includes assets and equipment operating at 69 kV level or higher, and also 3 includes substation assets. 4 5 • Section 8.0 – Distri...

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

Section 77
the Provincial Rate Base Procurement (RBP) program. Total New Transmission Spending for Subsequent Approval 121,852,772 473,358,167 Distribution C0080102 92H-331 Double Circuit Peggys Cove Rd 1,704,973 1,882,573 This project will add a sec...

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

Section 958
1.0 Defini ons ......................................................................................................................... 4 2.0 Introduc on .......................................................................................

AI summary The document outlines the capital planning process for NS Power, including budgeting, execution, ranking, and economic analysis. It also discusses financial criteria, parameters, and the types of capital applications submitted for NSEB approval, along with the requirements for such approvals.

Section 1007
n - This may include but is not limited to: • Government legisla on • Le ers of project support • Stakeholder engagement communica on 11.3 Capital Costs Incurred Prior to ApplicaƟon NS Power strives to submit all capital applica ons to the...

AI summary NS Power must submit capital applications to the NSEB for approval. Costs incurred before submission may be excluded from rate base if projects are inactive or exceed $1M without timely filing. Preliminary engineering projects over $1M require NSEB approval within six months of exceeding the threshold.

Section 1008
2026 ACE Plan Appendix D Page 42 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document Capital Projects in ATO PosiƟon If a previously approved capital project exceeds the allowable varia...

AI summary Nova Scotia Power outlines criteria for capital projects exceeding approved budgets, requiring ATO applications for variances over 5% or $250,000. Unapproved spending above $1M risks exclusion from rate base until Board approval. Projects not filed within six months face quarterly rate base reductions.

Section 1009
a variance of more than the greater of 5% or $250,000 must be submi ed as ATO applica ons, within 6 months, if NS Power intends to include costs in excess of Board approval in its regulated rate base. The repor ng included with the Quarter...

AI summary The text outlines requirements for submitting ATO applications when capital project costs exceed Board-approved amounts by more than 5% or $250,000. It specifies documentation needed for such applications, including updated approvals, cost support, and economic analyses. Scope changes requiring Board approval are also addressed, with combined submissions required if both cost thresholds and scope changes apply.

Section 1013
ec ng the Final Cost of the project; • Line by line project account variances explana ons will be provided for those accounts with material variances; and • Project scope variances. All projects should be final costed within twelve months...

AI summary Nova Scotia Power Inc. outlines criteria for capital asset retirement, including normal wear and tear and inadequacy. The document emphasizes final cost submissions within 12 months of project in-service dates, with exceptions requiring justification. Projects in ATO positions must comply with rate base rules, removing costs from rate base if not filed timely.

Section 1015
2026 ACE Plan Appendix D Page 47 of 179 Nova ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Summary Document Procedures When capital assets reach the end of their useful life and are no longer able to contribu...

AI summary Nova Scotia Power Inc. outlines procedures for removing capital assets from rate base upon end-of-life, deferring gains/losses (except land) over remaining asset life, and recognizing land sale gains/losses immediately. Environmental expenditures on land disposals are evaluated on a case-by-case basis.

Section 1059
ers to ensure that such criteria had been sa sfied.1 Those technical and financial jus fica on criteria are contained in this document, the Capital Expenditure Jus fica on Criteria (CEJC). NS Power is a public u lity, subject to the provis...

AI summary NS Power, a public utility under the Public Utilities Act, operates under the Capital Expenditure Justification Criteria (CEJC). The Board's approval threshold for capital projects increased to $1M for large-scale utilities. Projects under this limit require no Board approval, but the Board may audit and exclude imprudent expenditures from the rate base.

Section 1077
ScoƟa Power Inc. Capital Planning & Capital Expenditure JusƟficaƟon Criteria Detailed Document The following Accoun ng Policies and Procedures guide and direct NS Power’s capital expenditure program: • Rate Base (1520) • Materiality (1560)...

AI summary Nova Scotia Power Inc. outlines detailed accounting policies and procedures for capital expenditures, emphasizing centralized planning to maximize customer benefits. Key policies include rate base, materiality, depreciation, and capitalization guidelines, with the Corporate Accounting Department overseeing interpretations.

Section 1084
pursuant to the 2016 ACE Plan Terms of Consensus, NS Power also provides a version of the overall revenue With respect to various alterna ves considered within an EAM, project developers will requirement table based on stakeholder assump o...

AI summary NS Power's revenue requirement table, based on stakeholder assumptions and EAM, includes administrative overhead. Capital expenditures equaling depreciation do not affect rate base or revenue requirement, as rate base remains stable when capital spending matches depreciation. Developers must clarify alternative cost structures in EAM.

Section 1085
imal effect on rate base or associated revenue requirement and therefore it is examine further those projects where elimina on of the AO credit from the revenue excluded from the calcula on.¶ requirement analysis could affect the recommended...

AI summary The document discusses the impact of removing the Administrative Overhead (AO) credit from revenue requirement analysis on economically justified projects, emphasizing NS Power's need to assess effects on rate base, revenue requirement, and project recommendations. It also references the Production Costing Model for fleet dispatch forecasts.

Section 1122
rformance indicators Technical Details - This may include but is not limited to: • Substa on drawings • Line drawings • System Impact Studies • Genera on Interconnec on Agreement Stakeholder Informa on - This may include but is not limited...

AI summary The text outlines NS Power's approach to capital costs incurred before application submission to the NSEB, including rules for preliminary engineering projects and projects exceeding $1,000,000. Costs are subject to removal from rate base if not submitted timely, with specific timelines for approval.

Section 1200
ni al approval of the project. Approval is subject to the item mee ng the Capital Expenditure Jus fica on Criteria in place at the me the project is approved. Documenta on Requirements: Sufficient documenta on will be maintained to support t...

AI summary The document outlines requirements for approving capital projects under the Capital Expenditure Justification Criteria (CEJC), emphasizing documentation to ensure compliance with laws and customer benefit. Nova Scotia Power Inc. and the Nova Scotia Utility and Review Board are involved in final approvals and oversight.

Section 1341
1 Incorporated (WTI) was formed in Nova Scotia as an ownership arrangement pursuant to the 2 Prescribed Projects Regulations made under the NS Public Utilities Act, to facilitate a low-cost 3 equity investment in the Project by the Canada...

AI summary WTI, a deemed utility under the Public Utilities Act, submitted an application for project cost approval and rate base establishment for the NS-NB Reliability Intertie Project. The NSEB approved the project in November 2025, directing WTI to update progress on the Path to 2030 timeline and participate in NS Power’s ACE Plan proceedings. Land acquisition and right-of-way clearing in Nova Scotia and New Brunswick are progressing ahead of schedule.

Section 1400
1 9.0 CONCLUSION 2 3 The Nova Scotia 2030 Clean Power Plan and The Path to 2030 represent a comprehensive clean 4 energy transition plan that is aligned with NS Power’s most recent IRP Action and Roadmap 5 update. Delivering on this plan w...

AI summary The Nova Scotia 2030 Clean Power Plan and The Path to 2030 outline a clean energy transition aligned with NS Power’s Integrated Resource Plan (IRP). Key 2025 progress includes wind farm construction, Power Purchase Agreements (PPAs) for 262 MW of wind capacity, Battery Energy Storage System (BESS) developments, NSEB approval for the Reliability Intertie project, and community solar initiatives.

N-4NSPI (DOE) RIR 1 to 7 1 passage
2026 ACE NSDoE IR-001 Attachment 1 p. p. 7
2026 ACE NSDoE IR-001 Attachment 1 Status CI Number Title First Approval Year Original Approved Project Cost 2026 ACE Project Total Variance ($) Variance % 10 (b) The remaining useful life of the asset prior to the project and the expected...

AI summary The document outlines information requests related to the 2026 Annual Capital Expenditure (ACE) Plan, focusing on asset life extension, levelized cost of energy (LCOE), alternative generation resources, and the impact on rate base and revenue requirements. Two projects exceeding $5 million are listed for approval.

N-5NSPI (IG) RIR 1 to 25 1 passage
Section 2 p. p. 40
(b) NS Power continues to engage with the Provincial Government to provide updates on the progress of the decarbonization projects led by NS Power, namely the synchronous condensers that will be procured and built by NS Power in support of...

AI summary NS Power is working with the Provincial Government on decarbonization projects including synchronous condensers for the Rate Base Procurement, Green Choice Program, and Port Hawkesbury Paper wind farms. IESO-NS is managing transition items from Phase 1 employee transfers and developing its workplan.

N-6NSPI (NSEB) RIR 1 to 202 - Redacted 3 passages
2026 ACE Plan NSEB IR-1 Attachment 1 Page 1 of 3 p. p. 7
2026 ACE Plan NSEB IR-1 Attachment 1 Page 1 of 3 1987.25 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17.1 17...

AI summary The document outlines the 2026 Annual Capital Expenditure (ACE) Plan for Nova Scotia Power, focusing on investments in the rate base and noting no material changes in planning responsibilities.

Your 2025 assessment rate: $2.28 per $100 assessable payroll p. p. 133
Your 2025 assessment rate: $2.28 per $100 assessable payroll

AI summary The document states the 2025 assessment rate is $2.28 per $100 assessable payroll, indicating a specific financial obligation tied to payroll assessments for the year 2025.

2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests p. pp. 69-154
2026 Annual Capital Expenditure (ACE) Plan (NSEB M12619) NSPI Responses to NSEB Information Requests 1 Request IR-161: 14 known variances. 15 16 (ii) In NS Power's 2026-2027 General Rate Application (GRA) partial 17 decommissioning had bee...

AI summary NSPI's response to NSEB's information request discusses the 2026-2027 General Rate Application (GRA) and the definition of partial decommissioning. It clarifies that decommissioning does not include water retaining structures, but ongoing investment is required for their management. NS Power acknowledged that costs could be higher if such structures require investment and did not include cost recovery for partial decommissioning in the proposed depreciation rates.

N-102025 Q4 Capital Reports 5 passages
As of December 31, 2025
As of December 31, 2025 This report includes all projects that have been removed from rate base per the conditions as established and approved in the CEJC and Accounting Policy 1520 - Rate Base, and their associated 2025 Income Statement i...

AI summary This report outlines projects removed from the rate base based on conditions from the CEJC and Accounting Policy 1520. It includes amendments related to 'Forgone Earning Potential' and a new approval threshold of $1,000,000 effective October 30, 2019.

Periods not Included in Approval Unapproved Depreciation Expense on Unapproved Interest Expense on Unapproved AFUDC on Unapprov
(2) Capital Spend above $1,000,000 ($250,000 prior to October 30, 2019) associated with a preliminary engineering project that has been inactive (i.e. no internal or external engineering or scoping work, exceeding $10,000, being carried ou...

AI summary The document outlines two capital projects, ECEI - Coal Conversion and HYD - ANN Facility Isolation, with details on their approval status, spending, and financial impacts. These projects are not yet submitted for approval to the NSEB and involve significant capital expenditures above the threshold of $1,000,000.

Unapproved Spending Over $1M As of December 31, 2025
Unapproved Spending Over $1M As of December 31, 2025 This report includes all capital projects greater than $1 million that are within the rate base thresholds as established and approved in the CEJC and Accounting Policy 1520 - Rate Base,...

AI summary This report outlines unapproved capital projects exceeding $1 million as of December 31, 2025, which are within the rate base thresholds established by the CEJC and Accounting Policy 1520. It complies with the NSEB's directive from August 30, 2017 (M07568), and differs from prior reports by including projects still within the rate base.

Note 2: This report has been amended to reflect the new Board approval threshold of $1,000,000, effective October 30, 2019.
C0069166 POT - Turbine Valves Refurbishment Pending Submission 8,979 1,629,648 Project is complete with application pending for submission to NSEB.

AI summary The project 'POT - Turbine Valves Refurbishment' has been completed, and an application is pending submission to the Nova Scotia Energy Board (NSEB). The project cost is $1,629,648.

Section 219
This report includes all capital projects greater than $1 million that are within the rate base thresholds as established and approved in the CEJC and Accounting Policy 1520 - Rate Base, that have not been approved by the Board at December...

AI summary This report details capital projects over $1 million within the rate base thresholds approved by the CEJC and Accounting Policy 1520 - Rate Base, excluding those approved by the Board by December 31, 2025. It differs from the Unapproved Spending report by excluding projects removed from the Rate Base.

N-13Letter of Comment 1 passage
Mr. Chair and Board Members:
Mr. Chair and Board Members: I'm writing this because, frankly, the math coming out of ns power financials just doesn't sit right with the people actually paying the bills. We've watched this utility's "Property, Plant, and Machinery" more...

AI summary The writer criticizes Nova Scotia Power's financial practices, highlighting the increase in property, plant, and machinery values and the growth of Emera's equity without new green power investments. They argue that the utility is using public money through debt and depreciation to generate returns that are ultimately paid by ratepayers.

N-16Opening Statement - DOE 3 passages
The Asset Inflation Strategy
The Asset Inflation Strategy - This ACE Plan continues a concerning capital trajectory, where capital expenditures have - grown from ~$126M during 2005–2008 to ~$700M for 2026–2030 (a 458% increase). - This growth has occurred across all a...

AI summary The ACE Plan shows a significant increase in capital expenditures from $126M (2005–2008) to $700M (2026–2030), with a CAGR of 10%. However, this investment has not led to proportional growth in energy supply or system resiliency, while NSPI's contribution to energy supply has decreased.

The Reliability Gap
The Reliability Gap - NSPI submits that a significant portion of this spending falls under the rubric of 'reliability.' - Yet the record shows a disconnect between spending and performance, as despite years - of aggressive reliability inve...

AI summary NSPI argues that a significant portion of its spending falls under 'reliability,' but the Department points out a disconnect between spending and performance, as reliability targets have not been met since 2016. NSPI's reliability plan lacks specific performance targets, and the Department criticizes the lack of measurable improvements and poor asset management practices.

Call for Regulatory Rigour and Accountability
Call for Regulatory Rigour and Accountability - The Department requests that the Board scrutinize the 2026 ACE Plan; seeing it not as a - collection of routine repairs, but rather recognizing it as potentially yet another round in - the sy...

AI summary The Department of Energy requests the Board to rigorously scrutinize the 2026 ACE Plan, questioning its potential to inflate asset purchases and urging the cancellation or deferral of expenditures without proper justification. It also calls for disallowing ratepayer funding for projects that would represent a 'double recovery' for system failures already covered by the utility.

103410Decision 10 passages
Preamble p. p. 4
- [1] Each year, Nova Scotia Power Incorporated files an Annual Capital Expenditure (ACE) Plan outlining its proposed capital expenditures for the upcoming year. In accordance with ss. 35, 35A and 35AA of the Public Utilities Act, RSNS 198...

AI summary Nova Scotia Power Incorporated submitted its 2026 Annual Capital Expenditure (ACE) Plan for approval, seeking Board approval for projects totaling $76.7 million and Routine Capital Expenditures of $207.3 million. The Board approved the plan, except for the RTU Deployment project, which was deferred pending a Synapse Energy Economics Consultants report. The Board also addressed broader issues related to capital spending and reliability planning.

3.1.1.1 Sustaining Versus Transformative Investment p. p. 35
3.1.1.1 Sustaining Versus Transformative Investment [91] Section 15.1 of the CEJC provides that NS Power's Routine Program consists of recurring annual allocations for high-volume, repetitive, like-for-like capital replacements, enhancemen...

AI summary The Industrial Group (IG) questions whether NS Power's Routine Program, which has increased in cost by approximately 70% over four years, still aligns with the definition of 'routine' capital expenditures as outlined in the CEJC. The IG argues that the growth is not solely due to inflation and new work categories but suggests a material scope expansion that may require more granular Board scrutiny.

3.1.1.1.1 Findings p. pp. 35-36
3.1.1.1.1 Findings [95] The Board agrees that the CEJC is broader than strict physical like-for-like replacement. In particular, the express references to "improvements" and "enhancements" mean that some change in capability may properly o...

AI summary The Board acknowledges that the CEJC includes improvements and enhancements beyond strict physical replacement. It distinguishes between routine evolution and material transformation of programs. Exhibit N-1 shows that 45% of 2026 Routine Program spending is not like-for-like, indicating growth and performance improvements.

3.2.1 Findings p. p. 42
project costs and/or operational risks would not arise with a delay in work. In these cases, a Scope Change application would be prospective, providing the Board with regulatory oversight in advance. [113] NS Power also stated that it ende...

AI summary NS Power emphasizes the importance of timely filing of ATO applications to avoid cost recovery delays. The Board acknowledges this but notes that there may be situations where a Scope Change application is needed before the ATO threshold is exceeded, allowing for regulatory oversight in advance.

4.1 Findings p. pp. 47-55
4.1 Findings [150] The Board agrees that vegetation management, system hardening and grid modernization are recognized tools for reliability improvements. It is on this basis, and an assessment of the individual merits of each project subm...

AI summary The Board acknowledges the importance of vegetation management and grid modernization but is concerned about the lack of demonstrated reliability improvements despite significant spending. It questions whether the investments are providing value for ratepayers and emphasizes the need for a clearer connection between expenditures and reliability outcomes.

5.0 CAPITAL SPENDING GROWTH p. p. 60
dditional stress on these assets. Battery storage was mandated by legislation and might help to alleviate the latter situation, but this option is also very expensive from a capital cost perspective. [166] The cost of climate change itself...

AI summary The text discusses the impact of climate change on NS Power's capital spending, including increased stress on physical assets from extreme weather events and legislative mandates. It also highlights the costs associated with decarbonization objectives, such as renewable procurement and battery storage, and the potential for these costs to be passed on to ratepayers.

6.4 NS Power's Position About Rate Affordability and Capital Projects p. pp. 69-70
6.4 NS Power's Position About Rate Affordability and Capital Projects [183] The concept of affordability has been raised in different ways, when addressing concerns about the significant costs of the Five-Year Reliability Plan, and the 202...

AI summary NS Power argues that affordability should be assessed within the GRA framework, emphasizing that capital expenditures are necessary and prudent if they align with performance standards and least cost principles. The Board acknowledges the need for flexibility in capital programs but warns against deferring maintenance, citing risks to rate impacts.

8.2 Cost Implications in 2026 ACE Plan p. p. 84
8.2 Cost Implications in 2026 ACE Plan [211] While a detailed review was undertaken though the IR process and in questioning at the oral hearing, no additional capital costs were identified in the 2026 ACE Plan that specifically related to...

AI summary The 2026 ACE Plan did not identify additional capital costs related to cybersecurity incident restoration. NS Power used a coding system to exclude such costs from the rate base. Cybersecurity restoration costs were covered by insurance or shareholders. Inflationary pressures may arise from deferred projects, which could be managed internally or through Board approval.

9.0 CONTINGENCY ON PROJECTS WITHOUT RISK REGISTERS p. pp. 85-87
9.0 CONTINGENCY ON PROJECTS WITHOUT RISK REGISTERS [214] Mr. Wilson noted that NS Power appears to routinely include a 15% contingency in transmission line and transformer project budgets where no risk matrix is prepared. He also noted tha...

AI summary Mr. Wilson recommends reducing the contingency for transmission projects without risk matrices to 10%, arguing that such projects are well understood and should not require high contingency. NS Power disagrees, stating that the absence of a risk register does not imply lower risk but rather reflects well-understood risks. The CA supports Mr. Wilson's recommendation.

11.0 CONCLUSION p. p. 96
11.0 CONCLUSION [239] The Board has approved NS Power's 2026 ACE Plan, except for C0080111 – 2026 RTU Deployment. The approved projects are listed in the attached Schedule "A". [240] The Board has provided comments on specific capital proj...

AI summary The NSEB has approved NS Power's 2026 ACE Plan, excluding one project, and provided comments on various aspects including capital projects, decarbonization targets, and reliability planning. The Board has issued directives for future ACE Plan submissions, including updates and detailed financial reporting requirements.

100690NSEB (NSPI) IR 1 to 202 - PDF 2 passages
Request IR-24:
Request IR-24: Please explain why the following projects list subsequent spending given that their final dates are in 2026: C0068954 2025 PCB Downline Device Sampling and Replacement; C0071954 87W-312 - Dauphiness Mill Lake Rebuild; 52184...

AI summary The text contains several requests (IR-24 to IR-29) directed at explaining discrepancies in project spending, increases in expenditure, and changes to project timelines and budgets, particularly in relation to the 2025 and 2026 ACE Plans and General Plant Investment forecasts.

Request IR-168:
Request IR-168: - In reference to Rate Base Procurement (RBP), Figure 3 on page 663 presents four wind projects - under the RBP Program and the anticipated commercial operation dates (COD). Are all of the - COD dates still accurate or have...

AI summary The text raises a question regarding the accuracy of the anticipated commercial operation dates (COD) for four wind projects under the Rate Base Procurement (RBP) Program, as presented in Figure 3 on page 663, since the ACE Plan application was filed.

100696SBA (NSPI) IR 1 to 29 - PDF 1 passage
23 Request IR-6: p. p. 3
23 Request IR-6: 24 Refer the Application, Page 137 of 782, Line 13-19, Section 11.4 Quick Reference Sheet, sub-25 section entitled "2026 O/H Rates" reproduced in the table below:

AI summary The document refers to a section of the Application titled '2026 O/H Rates' from Page 137 of 782, Line 13-19, Section 11.4 Quick Reference Sheet, indicating a focus on overhead rates for 2026.

100697SBA (NSPI) IR 1 to 29 - Word 1 passage
Section 2
n Work Plan by Region[[2]](#footnote-3) Figure 34: 2026 Distribution Corridor Widening with Managed Rights-of-Way (ROW)[[3]](#footnote-4) 1. What is the total amount of investment planned for 2026 for the ROW projects shown in Figure 33 an...

AI summary The text presents a series of questions related to NS Power's 2026 investment plans for distribution corridor widening and managed rights-of-way (ROW), including the share of investment relative to total capital projects, reliability improvements, customer classes impacted, and methodology for forecasting customer changes.

100701DOE (NSPI) Ir 1 to 7 - PDF 2 passages
Request IR-2:
Request IR-2: For each generation project included in the ACE 2026 having project total $5M and above, please provide: a) The primary purpose of the project (e.g., life-extension, reliability, compliance, capacity, energy, operational flex...

AI summary Request IR-2 asks for detailed information on generation projects in the ACE 2026 with a total cost of $5M or more, including their purpose, impact on asset life, LCOE, comparison with alternatives, planning framework assessment, and effects on rate base and revenue requirements.

Reference: Exhibit N-1: Application - Section 8.0 Distribution
Reference: Exhibit N-1: Application - Section 8.0 Distribution a) Please explain how Distribution capital planning is explicitly linked to historical and forecast customer additions, specifically addressing any deviations from the historic...

AI summary The document contains a series of questions aimed at understanding NS Power's distribution capital planning, spending, cost justification, benchmarking, connection standards, and cost-containment measures. The focus is on linking capital planning to customer growth, cost drivers, and ensuring investments align with forecast benefits.

100702DOE (NSPI) Ir 1 to 7 - Word 2 passages
Section 3
Power to contain costs and mitigate the increase in project costs and associated rate impacts. For each generation project included in the ACE 2026 having project total $5M and above, please provide: 1. The primary purpose of the project (...

AI summary The document requests detailed information on generation projects included in the ACE 2026 with a total cost of $5M or more, focusing on their purpose, cost, impact on rate base, and alignment with least-cost planning. It emphasizes the need for transparency in project evaluation and cost containment.

Section 4
6. The expected impact of the project on rate base and annual revenue requirement over the remaining and extended life of the asset. Reference: Exhibit N-1: Application - Section 8.0 Distribution 1. Please explain how Distribution capital...

AI summary The document requests detailed explanations and justifications related to NS Power's distribution capital planning, spending, and cost-containment measures. It focuses on linking capital planning to customer additions, benchmarking with other utilities, and implementing cost controls to manage rate base and revenue requirements.

100706CA (NSPI) IR 1 to 32 - Word 1 passage
Section 22
ghts; and 4. External factors driving costs, including supply chain issues, shifts in the regular/overtime labour breakdown due to other utility programs. 2. In the referenced RIR, NS Power stated: NS Power has data on single-family and mu...

AI summary The text discusses NS Power's data tracking challenges, specifically regarding residential additions and internal work orders. It requests information on changes to work orders since 2025, updates on a continuous improvement initiative, and plans for future system upgrades.

101193Letter NSPI re: Fourth Quarter 2025 Capital Reports 3 passages
Section 1 p. p. 0
March 11, 2026 Crystal Henwood Clerk of the Board Nova Scotia Energy Board 1601 Lower Water Street, 3rd Floor Halifax, NS B3J 3S3 Re: Fourth Quarter 2025 Capital Reports Dear Ms. Henwood: Capital Reports In this package are the 4th Quarter...

AI summary The document contains the Fourth Quarter 2025 capital reports submitted to the Nova Scotia Energy Board, detailing capital expenditures, active projects, deferred and cancelled projects, FIN reports, and unapproved spending. These reports are submitted in accordance with the 2016 ACE Plan and prior Board orders.

Section 2 p. p. 0
the 2016 ACE Plan stakeholder engagement process.) - Report 5 Q4 Requirement Only Unapproved Spending Report. This report includes all projects that have been removed from rate base per the conditions established and approved in the CEJC a...

AI summary The document discusses the 2016 ACE Plan's stakeholder engagement process and the requirement for an unapproved spending report. It outlines the conditions for removing projects from the rate base and includes the 2025 income statement impact. The report has been updated based on the Board's directives and reflects a new approval threshold of $1,000,000, effective October 30, 2019.

Section 3 p. p. 0
ided in M08013 – IR‐9 has been broken out into separate Report 6, described below. This report has been amended to reflect the new Board approval threshold of $1,000,000, effective October 30, 2019.) - Report 6 Q4 Requirement Only Unapprov...

AI summary The document outlines several reports related to capital expenditures and regulatory compliance, including unapproved spending over $1,000,000, capital write-offs, routine expenditures, carryover expenditures, and retirements. These reports are required under specific Board directives and updated thresholds effective October 30, 2019.

101261IG (Wilson-CA) IR-1 to IR-3 - Word 1 passage
Section 4
please identify the jurisdiction, the applicable cap, and whether the cap applies generally or only in the absence of a risk matrix. Reference: Exhibit N-9, Evidence of John D. Wilson, pages 21 – 24. Preamble: Mr. Wilson reviewed NSPI’s pr...

AI summary Mr. John D. Wilson discusses concerns with NSPI’s proposed scope change, noting significant ambiguity and suggesting a two-step process for filing changes that may exceed a Board-specified threshold. The process includes submitting a letter with details on the change, budget impact, alternatives, and plans for revised applications.

102201Closing Submissions - SBA 1 passage
Summary
Summary - 15 Ratepayers are facing significant financial hardships, both from electricity cost increases and - 16 general inflation as well as external pressures. The SBA respectfully submits that all of NS - 17 Power's expenditures should...

AI summary The SBA highlights the financial hardships faced by ratepayers due to rising electricity costs and inflation, urging NS Power to ensure cost savings through efficient management. It notes that a matter before the Board reviewing NS Power's 5-year Reliability Plan may assist in evaluating improvements.

102208Closing Submissions - DOE 8 passages
Preamble p. p. 2
- These are the closing submissions of the Department of Energy, Government of Nova Scotia (the - "Department") regarding Nova Scotia Power Incorporated's ("NS Power", "NSP" or the "Utility") - 2026 Annual Capital Expenditure (ACE) Plan Ap...

AI summary The Department of Energy supports NS Power's 2026 ACE Plan but emphasizes the need for ratepayer affordability and cost-containment. Concerns are raised about the growing capital intensity and the need for comprehensive least-cost planning to ensure expenditures align with customer benefits and asset prudency.

B. Asset Growth vs. Declining Generation & Stagnant Capacity p. pp. 2-5
B. Asset Growth vs. Declining Generation & Stagnant Capacity The most significant concern regarding NS Power's long-term capital strategy is the apparent divergence between growth in the utility's asset base and the underlying evolution of...

AI summary The document highlights a growing mismatch between NS Power's asset growth and declining generation capacity and stagnant energy sales. Key indicators show a significant drop in internal generation contribution and capacity utilization, while total assets have grown steadily. This raises concerns about whether ratepayers are receiving value for these investments and suggests the need for better alignment between capital expenditures and actual system needs.

14 Audit of the Fixed Asset Register p. p. 5
14 Audit of the Fixed Asset Register 5 13 Pursuant to the Board's mandate under the Public Utilities Act to exercise general supervision over public utilities, and its responsibility to ensure that the approved rate base reflects assets th...

AI summary The Department recommends an independent audit of NSPI's Fixed Asset Register to ensure alignment between financial records and physical assets, under the Public Utilities Act . This follows concerns about discrepancies between capital investment growth and system indicators, and to ensure rate base accuracy and prudence of expenditures.

Cumulative Ratepayer Impact p. pp. 6-7
Cumulative Ratepayer Impact A key consideration in assessing long-term regulatory prudence is the cumulative impact of utility investment decisions on customer affordability. Over the past two decades, NSPI's capital investment program has...

AI summary The document discusses the cumulative impact of NSPI's capital investments on electricity rates and affordability over the past 20 years. Despite limited growth in transmission infrastructure and generation capacity, average customer rates have increased significantly. The Department urges the Board to evaluate the affordability and value of future capital expenditures.

General Plant Projects p. p. 8
General Plant Projects - The General Plant portfolio demonstrates significant escalation within enterprise technology, operational systems, cybersecurity, and fleet-related investments. Several projects suggest a transition from discrete s...

AI summary The General Plant portfolio shows substantial increases in enterprise technology, cybersecurity, and fleet investments. Projects like work vehicle replacement, IT upgrades, and cybersecurity initiatives have seen significant escalations, raising concerns about justification, governance, and the alignment of these expenditures with rate-base considerations.

Cyber Security Incident related costs p. p. 8
Cyber Security Incident related costs - The 2026 ACE Plan includes significant capital requests for enterprise systems, Customer - Information System (CIS) replacement and the IT-OT Cyber Security Control implementation. As - established d...

AI summary The 2025 ransomware incident exposed vulnerabilities in Nova Scotia Power's legacy systems, leading to billing inaccuracies and data compromises. The 2026 ACE Plan includes capital requests for system replacements, but the Department argues these costs should not be recovered from ratepayers, as they were already funded through existing rates, and should instead be covered by insurance or absorbed by shareholders.

Request to the Board p. p. 8
Request to the Board - The review of projects contained in Appendix A representing projects with escalation levels of - 50% or greater indicates significant increases across Generation, Transmission, Distribution, - Hydro, and General Plan...

AI summary The document requests the Board to conduct enhanced scrutiny of projects with significant cost escalations across various categories. It argues that these increases are not solely due to external factors but reflect broader issues like scope expansion and misclassification of expenses. The Department recommends procedural reviews to ensure proper governance and ratepayer protection.

Conclusion & Requested Board Actions p. pp. 8-15
Conclusion & Requested Board Actions - At a time when affordability pressures facing Nova Scotian households remain significant, the Board's oversight role becomes increasingly important. The Department therefore respectfully submits that...

AI summary The Department requests the Board to implement structural measures for the 2026 ACE Plan, including capping the ACE envelope, auditing the Fixed Asset Register, enforcing reliability performance accountability, and applying prudence reviews. These actions aim to ensure affordability, prudence, and alignment with public interest.

102213Closing Submissions - IG 2 passages
Delivered by E-mail p. p. 0
Delivered by E-mail Crystal Henwood Regulatory Affairs Officer/Clerk Nova Scotia Energy Board 3rd Floor, 1601 Lower Water Street PO Box 1692, Unit "M" Halifax NS B3J 3S3 Dear Ms. Henwood: Re: M12619 – NSPI – 2026 Annual Capital Expenditure...

AI summary The Industrial Group has submitted closing comments on NSPI's 2026 Annual Capital Expenditure (ACE) Plan, expressing concerns about the increasing capital spending and the need for greater transparency and regulatory oversight. They highlight the need for updated reliability plans, improvements to capital expenditure justification criteria, and enhanced reporting on routine capital spending.

The Risk of Duplication and Misalignment p. pp. 19-20
The Risk of Duplication and Misalignment If IESO-NS is now leading, or expected to lead, system planning through the IRP process, capital planning decisions should logically depend on those system planning outcomes. Without consultation or...

AI summary The text highlights concerns about duplication and misalignment in capital planning between NSPI and IESO-NS, especially regarding the 2026 ACE Plan and the Synchronous Condensers project. It emphasizes the need for coordination and integrated planning to avoid unnecessary costs and ensure alignment with updated IRP outcomes.

102294Reply to Closing Submissions - NSPI 2 passages
2.2.1 Application Timing p. p. 6
2.2.1 Application Timing The IG states at page 10: More to the point, NSPI seeks approval to overspend only after the funds are committed and the size of the overrun is known. A Scope Change application is prospective so the Board has some...

AI summary The IG argues that NSPI's approach to filing ATO applications after overspending occurs lacks advance oversight. NS Power explains that timely filing is crucial to avoid financial consequences, such as costs being removed from rate base until regulatory approval is obtained, which limits cost recovery during delays.

5.2 Capital Growth versus Physical System Growth p. pp. 26-27
5.2 Capital Growth versus Physical System Growth The DOE states that its most "significant concern regarding NS Power's long-term capital strategy is the apparent divergence between growth in the utility's asset base and the underlying evo...

AI summary The DOE expresses concern about the divergence between NS Power's capital growth and physical system expansion. The submission argues that capital investments are necessary for maintaining infrastructure and reliability, not for expanding the system, and that such investments are essential for service safety and reducing asset failure risks.

103410Decision 9 passages
Preamble p. p. 4
- [1] Each year, Nova Scotia Power Incorporated files an Annual Capital Expenditure (ACE) Plan outlining its proposed capital expenditures for the upcoming year. In accordance with ss. 35, 35A and 35AA of the Public Utilities Act, RSNS 198...

AI summary Nova Scotia Power Incorporated submitted its 2026 Annual Capital Expenditure (ACE) Plan for approval, seeking authorization for projects totaling $76.7 million and routine expenditures of $207.3 million. The Board approved the plan, except for the RTU Deployment project, which was deferred pending the final report from Synapse Energy Economics Consultants in Matter M12558. The Board also addressed several general issues related to capital spending and project approvals.

2.3.7.1 Findings p. pp. 30-31
2.3.7.1 Findings - [80] The Board accepts that a fixed capital ceiling is not an appropriate substitute for risk-based asset management, as a ceiling may not adequately address identified risks. The Board also accepts that sometimes it may...

AI summary The Board acknowledges that a fixed capital ceiling is not suitable for risk-based asset management. It emphasizes that capital reallocation and 'capital envelope' justification are separate issues. The Board is concerned about baseline ratcheting in the Routine Program and calls for more information to determine if increased expenditures reflect permanent investment needs or temporary cost pressures.

3.1.1.1 Sustaining Versus Transformative Investment p. p. 35
3.1.1.1 Sustaining Versus Transformative Investment [91] Section 15.1 of the CEJC provides that NS Power's Routine Program consists of recurring annual allocations for high-volume, repetitive, like-for-like capital replacements, enhancemen...

AI summary The document discusses the growth of NS Power's Routine Program, noting a 70% increase over four years and questioning whether the program remains 'routine' as defined by the CEJC. The Industrial Group argues that this growth, even excluding new routines, suggests a shift from sustaining to transformative investment, raising concerns about alignment with regulatory criteria.

3.2.1 Findings p. p. 42
are filed after work has been committed or completed. The Company then argued that the existence of a separate Scope Change application process would not alter this practical reality. NS Power stated: … Many scope changes arise during proj...

AI summary NS Power argues that many scope change applications are filed after work has already been committed or completed due to unforeseen circumstances during project execution. They claim that delaying work for a Board review process would increase costs and pose operational risks, making many applications an 'after the fact' review.

5.0 CAPITAL SPENDING GROWTH p. p. 60
material concerns regarding the fiscal capacity of ratepayers to absorb such aggressive asset loading without a corresponding expansion of physical system benefits. [DOE Closing Submissions, pp. 3-4] [165] The Board is also concerned about...

AI summary The document discusses concerns about the impact of increased capital spending on ratepayers, particularly in the context of Nova Scotia Power's efforts to meet decarbonization goals under the Electricity Act. The transition from coal-based generation to renewable energy has been costly, with challenges in integrating high levels of wind power and the need for expensive battery storage solutions.

6.4 NS Power's Position About Rate Affordability and Capital Projects p. pp. 69-70
6.4 NS Power's Position About Rate Affordability and Capital Projects [183] The concept of affordability has been raised in different ways, when addressing concerns about the significant costs of the Five-Year Reliability Plan, and the 202...

AI summary NS Power argues that affordability should be assessed in the GRA forum, emphasizing that capital expenditures are prudent and necessary if they meet performance standards and least cost principles. The Board acknowledges the need for flexibility in capital programs but warns against deferring maintenance to avoid rate impacts.

7.1.1 Coordination with the IESO Nova Scotia p. p. 79
cilitate a competitive electricity market, coordinate system planning, and, section (m) conduct procurements for electricity supply, capacity, storage ancillary services and hybrid resources. The Minister's position is that all new system...

AI summary The Minister of Energy emphasizes the importance of competitive procurement by the IESO for new system needs, including electricity supply, capacity, storage, and ancillary services, to ensure best value for ratepayers and align with the IESO's statutory responsibilities.

8.2 Cost Implications in 2026 ACE Plan p. p. 84
8.2 Cost Implications in 2026 ACE Plan [211] While a detailed review was undertaken though the IR process and in questioning at the oral hearing, no additional capital costs were identified in the 2026 ACE Plan that specifically related to...

AI summary The 2026 ACE Plan did not identify additional capital costs related to the cybersecurity incident. NS Power used a coding system to exclude restoration costs from the rate base and addressed deferred projects through internal measures or Board approval.

11.0 CONCLUSION p. p. 96
11.0 CONCLUSION [239] The Board has approved NS Power's 2026 ACE Plan, except for C0080111 – 2026 RTU Deployment. The approved projects are listed in the attached Schedule "A". [240] The Board has provided comments on specific capital proj...

AI summary The Board has approved NS Power's 2026 ACE Plan, except for C0080111 – 2026 RTU Deployment. The Board provided comments on various aspects including capital projects, decarbonization targets, and the Mersey Hydro System refurbishment. It also issued directives for future ACE Plan applications, requiring updates and detailed financial reporting.

20260421-1Hearing Transcript — 04/21/2026 (Revised Transcript - Refiled May 20, 2026) 4 passages
I N D E X O F P R O C E E D I N G S
I N D E X O F P R O C E E D I N G S April 21, 2026 PAGE NO. 14 appending deadlines relating to environmental emissions 15 legislation, we must also deal with the significant cost 16 burden faced by ratepayers, both with respect to energy 1...

AI summary The text discusses the financial and regulatory challenges related to ratepayer costs, including the impact of the General Rate Application and anticipated Fee Recovery Application from IESO Nova Scotia. It emphasizes the need for careful assessment of expenditures and the importance of ensuring that investments lead to reliability and resiliency without increasing the burden on ratepayers.

OPENING STATEMENT 25 NS DEPT. OF ENERGY
OPENING STATEMENT 25 NS DEPT. OF ENERGY 1 issue must remain outstanding until IESO NS can complete a 2 review and lead a competitive procurement process. 3 More widely, NSPI's continued high 4 level transmission spending must not risk dupl...

AI summary The Department of Energy highlights concerns with NSPI's transmission spending, cybersecurity vulnerabilities, and project management practices. A major cybersecurity breach in 2025 affected customer data, leading to a loss of public trust. NSPI has budgeted for CIS replacement and cybersecurity upgrades but faces scrutiny over potential double recovery from ratepayers. The ACE Plan is criticized for lacking accountability in project management and cost overruns.

Section 156
INTERNATIONAL REPORTING INC. CERTIFIED COURT REPORTERS 1 to mitigate the risks related to that asset, choosing and 2 ensuring we are choosing the least-cost method is how they 3 consider affordability. 4 Q. Okay. So there's not a separate...

AI summary The discussion focuses on how affordability is considered in project-level decisions, emphasizing the least-cost method to mitigate risks, and clarifies that affordability analysis at the program level is addressed through General Rate Applications.

Section 161
recorded as capital costs? - A. (Beaton) No, they weren't. Part of the work we did last year was to ensure that no costs related to the restoration due to the cyber event were captured in any capital project. So those all would have been b...

AI summary The discussion confirms that cybersecurity-related restoration costs were not included in capital projects and were instead handled separately by the utility or through insurance. A monthly review process ensures that such costs are excluded from the rate base, with quarterly adjustments made accordingly.

20260422-1Hearing Transcript — 04/22/2026 (Revised Transcript - Refiled May 20, 2026) 7 passages
NS POWER PANEL 415 Questions, (Murphy)
NS POWER PANEL 415 Questions, (Murphy) 1 life. So we don't complete any write-offs related to 2 depreciation expense unless directed to through a 3 different proceeding, but 4 What is the expected typical life Q. 5 of those blades? 6 (Beat...

AI summary The discussion focuses on depreciation practices related to turbine blades at Tufts Cove 1, where blades are depreciated at the overall plant level rather than individually. The expected useful life of the blades is estimated to be around 4 percent annually, and only three years of depreciation have been applied so far. The context includes a reference to a Board order (IR-83) and a mention of cracked blades found during an inspection in March 2025.

NS POWER PANEL 455 Questions, (Murphy)
NS POWER PANEL 455 Questions, (Murphy) 1 (Beaton) Just for a point of A. INTERNATIONAL REPORTING INC. CERTIFIED COURT REPORTERS 1 number of customer hours 2 interruption for each year from 3 2020 to 2025 on the lines on 4 which vegetation...

AI summary The document contains questions from a regulatory proceeding regarding NS Power's vegetation management work on 21 feeders from 2020 to 2025, including the cost of work performed in 2024. The discussion centers on the effectiveness of vegetation management and its impact on customer interruptions.

NS POWER PANEL 541 Questions, (Chair)
NS POWER PANEL 541 Questions, (Chair) 1 put the page number on this one. So it's IR-182, Board 2 IR-182. Okay. And it's (a). 3 BY THE CHAIR: 4 And the question was: Q. 5 6 7 8 9 Given that the Plan is projected to cost approximately $1.3 [...

AI summary The Chair of the NS Power Panel 541 questions whether NS Power has calculated the impact on rates from the Five-Year Reliability Plan, which is projected to cost approximately $1.3 billion over five years. The answer indicates that the investment is included in the General Rate Application (GRA) before the NSEB in matter M12451 and that the plan follows a least-cost approach to meet performance standards by 2029.

NS POWER PANEL 543 Questions, (Chair)
NS POWER PANEL 543 Questions, (Chair) 1 27, obviously, if the plan changed, the future GRAs would 2 have to consider it as well? 3 A. (Beaton) Certainly. 4 If well, I'll leave that Q. 5 aside. I'll ask it later or ask it in a different way...

AI summary The discussion centers on how changes to the Five-Year Reliability Plan may affect future General Rate Applications (GRAs) and whether feedback from ratepayers has been sought regarding potential improvements to performance metrics. NS Power mentions that performance standards will be reviewed, with customer representatives having an opportunity to provide feedback.

Section 137
recommend reducing the default contingency from 15 percent to 10 percent for projects without a risk matrix. Would allowing a 15 percent blanket contingency across several capital projects without specific risk justification contribute to...

AI summary The discussion centers on the impact of setting a 15 percent blanket contingency for capital projects without specific risk justification, particularly concerning asset inflation and mitigation strategies. The response suggests that increasing contingency does not directly lead to more assets in the rate base and explains the advantages of setting an appropriate contingency level.

Cr-ex, (Kayter)
Cr-ex, (Kayter) 1 up question on that. 2 So setting the contingency level at 10 3 percent rather than 15 percent creates a couple of 4 benefits. First is that it creates a more appropriate 5 signal to the staff of Nova Scotia Power to cont...

AI summary The discussion focuses on setting a contingency level at 10% rather than 15% to help control costs and prevent unnecessary additions to the rate base. It also highlights the importance of appropriate contingency levels to ensure proper regulatory oversight and cost management in projects.

Section 162
he non- binding contingency guidelines have been worked out effectively and Nova Scotia Power's generally following those. So that's one mechanism for determining what level WILSON Cr-ex, (Kayter) INTERNATIONAL REPORTING INC. CERTIFIED COU...

AI summary The discussion outlines mechanisms for determining reasonable cost escalation for approved capital projects, including adherence to contingency guidelines, potential ATO proceedings for cost overruns, and consideration during general rate cases if cost overruns affect the rate base.

Disclaimer: These summaries were generated by AI from the filings they describe. We take care to make them accurate, but errors are possible - and they aren't advice. Only the filings themselves are the record: if you're relying on something here, confirm it against the source documents or the Nova Scotia Energy Board's own record. Full disclaimer →