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

percent surviving. The titles of the charts indicate the group, the symbol used to plot the
points of the original life table, and the experience and placement bands of the life tables
which where plotted. The experience band indicates the range of years for which
retirements were used to develop the stub survivor curve. The placements indicate, for the
related experience band, the range of years of installations which appear in the experience.
Detailed calculations of the net salvage percentage are presented in account
sequence for each account where a historic analysis of net salvage was available in the
section beginning at page V-2. The detailed analysis provides the annual net salvage
calculations for each year from 1995 through 2009 inclusive, as well as the moving three-
year average and the most recent five-year average.
The tables of the calculated annual depreciation applicable to plant as of December
31, 2009 are presented in account sequence starting at page Vl-2. The tables indicate the
estimated average survivor curves and net salvage percents used in the calculations. The
tables set forth, for each installation year, the original cost, calculated accrued depreciation,
and the calculated annual accrual.
Appendix BCUC IR1 69.4