WORKSHEET B-1
WORKSHEET B-1 The worksheet includes borrowing in all three test years based on the capital works identified on Worksheet B-3. The worksheet includes a transfer from the Accumulated Surplus of $70,000 in 2026/27 and $30,000 in 2027/28 to N...
AI summary The worksheet includes borrowing for capital works in all three test years and transfers from the Accumulated Surplus to Non-operating Revenue to smooth rate increases in the first two test years.