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FortisBC Inc. (FortisBC) Application for a Certificate of Public ...

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Appendix BCUC IR1 69.4<br />

among vintages with an age less than the amortization period in proportion to the<br />

calculated accrued amortization. The calculated accrued amortization is equal to the<br />

original cost multiplied by the ratio <strong>of</strong> the vintage’s age to its amortization period. The<br />

annual amortization amount is determined by dividing the future amortizations (original cost<br />

less allocated book reserve) by the remaining period <strong>of</strong> amortization <strong>for</strong> the vintage.

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