Topic:"Rates And Money" in M03154

03 Billed Electric Revenue Billed electrical revenue and related kWh statistics are recorded by customer classification from computerized month-end billing reports and from other revenue reports from the Billing Department for certain larg...

AI summary Billed electric revenue and related kWh statistics are recorded by customer classification using month-end billing reports and other revenue reports from the Billing Department for large customers. The journal entry for electrical energy sales is outlined.

Account Number Debit Credit Electric Service Receivables 330 XXX Residential 100 XXX Time of Use 105 XXX Small General 110 XXX General 114 XXX Large General 118 XXX Power Profile Revenue 120 XXX Unmetered 125 XXX Small Industrial 130 XXX M...

AI summary The text presents a table of electric service accounts with debit and credit information, including various revenue categories and account numbers. It also notes the deletion of an account related to 'Extra Lg. Industrial 2P-RTP'.

An estimate of unbilled electrical revenue and related kWh statistics is recorded by customer classification. The journal entry for the accrual of unbilled electrical service is as follows: Account Number Debit Credit Unbilled Revenue Rece...

AI summary The text discusses the accounting treatment for unbilled electrical revenue, detailing the journal entries used to accrue this revenue by customer classification. The entries are net of the reversal of the previous month's accrual.

03 Other revenue is initiated by various Company personnel. The general journal entry to record other revenue is: Account Number Debit Credit Accounts Receivable Type of Revenue HST Payable Various Various 575 XXX XXX XXX FUEL AND POWER PU...

AI summary The text describes how other revenue is initiated by various Company personnel and provides a general journal entry for recording other revenue. It includes an account table with details on accounts receivable, types of revenue, and HST payable.

Cost Elements Data Loggers Meters

AI summary The document section titled 'Cost Elements' briefly mentions 'Data Loggers Meters,' indicating a focus on cost-related components, potentially related to metering or data collection systems.

Cost Components Instrument Transformers Meters - Energy Meters - Demand

AI summary The document discusses cost components related to Instrument Transformers Meters - Energy and Meters - Demand, with a reference to an image on page 68.

Cost Elements Current Transformers Metering Tanks Fittings Protective Devices Potential Transformers Relays Services (052) Cost Components Overhead Service Underground Service Cost Elements Conductor Dead Ends Insulators Microwave Equipmen...

AI summary The document text lists various cost elements and components related to infrastructure and systems, including transformers, service lines, microwave equipment, telephone systems, and fibre optics. These items are categorized under different headings, with some sections containing subcategories of cost components.

Cost Components Air Compressor Data Acquisition System Telemetering System Cable System Fire Protection System Cost Elements Alarms Data Logger Protection Equipment Annunciator Fault Recorder Receivers Cable Junction Boxes Recorders Clamps...

AI summary The document lists various systems and components related to cost elements in a regulatory proceeding, including air compressor data acquisition systems, telemetering systems, cable systems, and fire protection systems, along with associated equipment such as alarms, data loggers, protection equipment, and control cables.

Cost Components Bypass Pipe Gate Storage Dyke Bypass Valve Gate Hoist & Controls Storage Dams Bypass Structure Intake Dam Superstructure Control Structure Spillway Dam Trash Rack Diversion Dam Stoplogs Cost Elements Deleted: August 10, 200...

AI summary The text lists various infrastructure components and cost elements related to different engineering and construction projects, including bypass pipes, storage dams, wooden poles, and district heating systems. It also includes deleted content and page breaks, with references to accounting policy manuals.

Computer Equipment (072) Cost Components Deleted: Deleted: Page Break Mainframe & Mini Comp. Personal Computers Misc. Comp. Equip. Word Processing Equipment Cost Elements Communication Devices Miscellaneous Equipment Processors Data Input...

AI summary The document outlines various categories of computer and laboratory equipment, along with their associated cost components and elements. It includes sections for mainframe and mini computers, personal computers, communication devices, data input devices, and other related equipment. The text also mentions laboratory equipment and stores equipment, with specific cost components listed for each category.

APPLICATION OF ADMINISTRATIVE OVERHEAD (CONTRACTED ASSETS) - 6235

AI summary The document presents a page from a regulatory proceeding regarding the application of administrative overhead for contracted assets, likely involving Nova Scotia Power Inc. and the Utility and Review Board. Specific details are not visible due to the image reference.

Cumulative to date charges $100,000 Less: Cumulative interest to date (includes Jan and July interest calculation) (4,000) Subtotal 96,000 Add: Cumulative interest to end of last fiscal period (June 30 or December 31) 3,500 (does not inclu...

AI summary The document presents a summary of cumulative charges, including interest calculations and adjustments, with a total application base of $99,500. It includes details on interest calculations and a deleted entry from August 10, 2006.

01 Includes all accrued and/or declared dividends on both common and preferred shares.1 1 Please refer to Sections 7120 and 7320.

AI summary The text references accrued and declared dividends on both common and preferred shares, with a note to refer to Sections 7120 and 7320 for further details.

INTRODUCTION Deleted: ¶ 01 The Chart of Accounts is updated on a regular basis and posted on the Nova Scotia Power Inc. 01 Since the move to online input of General Ledger data, the Chart of ("NSPI") intranet. It is filed with the Nova Sco...

AI summary The document discusses the Chart of Accounts used by Nova Scotia Power Inc. (NSPI), which is updated regularly and filed with the Nova Scotia Utility and Review Board (UARB). It outlines the structure of the Oracle account number, consisting of five segments: Company, Account, Activity, Cost Centre, and Project. The document emphasizes compliance with US GAAP, UARB requirements, and internal needs.

06 Unbilled Electric Revenue An estimate of unbilled electrical revenue and related kWh statistics is recorded by customer classification. Deleted: and net of taxes. Deleted: 2 Deleted: 03 Deleted: UARB

AI summary The text discusses the estimation of unbilled electrical revenue and related kWh statistics, categorized by customer classification. Certain sections have been deleted, including references to taxes and the UARB.

Deleted: The journal entry for electrical energy sales is as follows: Account Number Debit Cr edit¶ Flectric Service Receivables 330 XXX¶ Residential 100 XXX¶ Receivables 330 XXX¶ Residential 100 XXX¶ Time of Use 105 XXX¶ Small General 110...

AI summary The text presents a deleted journal entry for electrical energy sales, including various account numbers and categories related to revenue and receivables. It includes references to different customer segments, rate types, and specific accounts such as 'Bowater Mersey' and 'Municipal'. Dates of August 10, 2006, and December 31, 2009, are also mentioned.

Number Debit __ @n Page 1: [1] Deleted AI141 9/1/2010 9:03:00 PM The journal entry for electrical energy sales is as follows: Account Number Debit Credit Electric Service Receivables 330 XXX Residential 100 XXX Time of Use 105 XXX Small Ge...

AI summary The text presents a journal entry for electrical energy sales, detailing various accounts and their corresponding credit entries. This provides a breakdown of revenue streams from different customer segments and services.

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

AI summary The document discusses the inclusion of the cost-of-capital in the allowance for funds used during construction (AFUDC) for capital assets. This cost is capitalized and recovered over time through depreciation, ensuring equitable recovery from customers.

11 Defeasance Earnings These earnings are generated through the management of the portfolio of investments related to the defeased debt. Deleted: 12 Deleted: Expenses Deleted: - Bank Charges (Account 084) Deleted: all Deleted: in the quart...

AI summary This section discusses defeasance earnings, which are derived from managing investments tied to defeased debt. Certain expense-related information has been deleted, including bank charges, foreign exchange costs, and other financial details.

IV FINDINGS [19] The publication of IFRS is under the authority of the International Accounting Standard Board ("IASB"). Regulated entities, such as NSPI, have the ability to recognize those assets and liabilities ("regulated assets and li...

AI summary The text discusses the transition from C-GAAP to IFRS for regulated entities like NSPI, highlighting the lack of clarity on recognizing regulated assets and liabilities under IFRS. It outlines the potential confusion and non-comparability of financial statements and the Board's approval of NSPI's exemption from C-GAAP, along with specific reporting requirements.

OVERVIEW - 03 The account structure utilized by NSPI has been designed to address operational, financial and regulatory requirements. Accordingly, the account structure meets US generally accepted accounting principles financial reporting...

AI summary NSPI's account structure is designed to meet operational, financial, and regulatory requirements, including compliance with US GAAP, UARB standards, and internal needs.

330 Electric Service Receivables 335 Large Customer Receivables 08 Non-trade Business Receivables

AI summary The document text includes a table with entries related to electric service and large customer receivables, followed by a section titled 'Non-trade Business Receivables'. This section appears to be part of a larger discussion on financial matters within a regulatory proceeding.

11 Defeasance Earnings These earnings are generated through the management of the portfolio of investments related to the defeased debt. Deleted: 12 Deleted: Expenses Deleted: - Bank Charges (Account 084) Deleted: all Deleted: in the quart...

AI summary The section discusses defeasance earnings generated from managing investments related to defeased debt. It mentions foreign exchange costs associated with foreign interest payments being included in foreign interest expense, with several lines deleted from the original text.

GENERAL PRINCIPLES - 6900

AI summary The text provides an overview of general principles under the Nova Scotia Utility and Review Board (UARB) proceeding, focusing on accounting and regulatory standards. It includes references to financial accounting standards and regulatory processes, but does not include specific details due to the presence of an image placeholder.

Search Results Search the Next-Generation EDGAR System SEC Home » Search the Next-Generation EDGAR System » Company Search » Current Page Nova Scotia Power Inc CIK#: 0001496154 (see all company filings) SIC: 4911 - ELECTRIC SERVICES State...

AI summary The text provides information about Nova Scotia Power Inc. (NSPI), including its CIK number, SIC code, state location, business and mailing addresses, and contact information. It also mentions the EDGAR system used for company filings.

Items 1 - 5 RSS Feed Filings Format Description Filing Date mber m Nu File/Fil 6-K Documents Size: 596 KB Report of foreign issuer [Rules 13a-16 and 15d-16] Acc-no: 0001193125-10-250259 (34 Act) 2010-11-05 333-168126 101169571 6-K Document...

AI summary The document presents a list of filings related to Nova Scotia Power Inc. (NSPI), including reports, appointments, and registrations. These filings are submitted under various SEC rules and include details such as filing dates, document sizes, and account numbers.

OVERVIEW - 03 The account structure utilized by NSPI has been designed to address operational, financial and regulatory requirements. Accordingly, the account structure meets US generally accepted accounting principles financial reporting...

AI summary NSPI's account structure is designed to meet operational, financial, and regulatory requirements, including US GAAP, UARB requirements, and internal needs.

POLICIES - 01 The functional currency of the company is Canadian dollars. Monetary assets and liabilities denominated in a foreign currency are converted to the functional currency at the rate of exchange prevailing on each balance sheet d...

AI summary The document outlines the company's policies regarding the functional currency, exchange gains and losses, and the treatment of foreign currency transactions. It specifies that Canadian dollars are the functional currency and details the accounting treatment for foreign currency transactions and hedging.

PURCHASE PRICE DISCREPANCY - 6250

AI summary The document titled 'Purchase Price Discrepancy - 6250' appears to be related to a discrepancy in purchase price, likely involving Nova Scotia Power Inc. (NSPI) and potentially involving financial accounting standards and regulatory processes.

07 Trade Receivables Electric service accounts receivable are generated by sales and billings to customers for power consumed. The receivables resulting from the billings system is recorded in two general ledger accounts to facilitate acco...

AI summary Electric service accounts receivable are generated from customer billings for power consumed. These receivables are recorded in two general ledger accounts to facilitate analysis and improve internal control.

330 Electric Service Receivables 335 Large Customer Receivables 08 Non-trade Business Receivables

AI summary The document discusses non-trade business receivables, including electric service and large customer receivables, under the category of non-trade business receivables.

UNBILLED REVENUE RECEIVABLE - 6650

AI summary The document discusses the Unbilled Revenue Receivable (6650) related to Nova Scotia Power Inc. (NSPI) and includes references to accounting standards and regulatory processes, though specific details are not provided due to the presence of an image.

PREFERRED DIVIDENDS - 7320

AI summary The document discusses preferred dividends under matter 7320, likely involving financial and regulatory considerations related to Nova Scotia Power Inc. (NSPI) and the Nova Scotia Utility and Review Board (UARB).