FEI-FEVI 2010 EEC Report filed March 31, 2011 - FortisBC

TERASEN GAS (VANCOUVER ISLAND) INC. Nov. 5 2009 NSP Agreement Section C
Tab 13
UTILITY RATE BASE Schedule 8
FOR THE YEAR ENDING DECEMBER 31, 2009
($000s)
2009
Line 2009 Approved Cost of Service
No. Particulars APPROVED Rates Adjustments Rates Change Reference
(1) (2) (3) (4) (5) (6) (7)
1 Gas Plant in Service, Beginning $ 737,301 $ 733,157 $ - $ 733,157 $ (4,144) Schedule 44
2 Opening Balance Adjustment* - 208,237
- 208,237 208,237
3 Gas Plant in Service, Ending 785,862 1,012,319
- 1,012,319 226,458 Schedule 44
4 Accumulated Depreciation Beginning - Plant (178,559)
5 Opening Balance Adjustment* -
6 Accumulated Depreciation Ending - Plant (196,352)
(178,029)
(45,847)
(245,154)
7 CIAC, Beginning (60,835) (60,835)
8 Opening Balance Adjustment* (208,237)
9 CIAC, Ending (53,475) (278,861)
10 Accumulated Amortization Beginning - CIAC 1,990
1,990
11 Opening Balance Adjustment* 45,847
12 Accumulated Amortization Ending - CIAC - 50,380
-
-
-
-
-
-
-
-
-
(178,029)
(45,847)
(245,154)
(60,835)
(208,237)
(278,861)
1,990
45,847
50,380
530
(45,847)
(48,802)
(0)
(208,237)
(225,386)
(0)
45,847
50,380
13 Net Plant in Service, Mid-Year $ 517,966 $ 517,483 $ - $ 517,483 $ (482)
14 Adjustment to 13-Month Average 817
6,489
-
6,489
5,672
15 Allocated Common Plant to TGW, Mid-Year (104)
(104)
-
(104)
0
16 Work in Progress, No AFUDC 1,812
3,652
-
3,652
1,840
17 Unamortized Deferred Charges 6,246
3,689
-
3,689
(2,557)
18 Cash Working Capital (2,100) (2,589)
(407) (2,996)
(895)
19 Other Working Capital (incl. Construction Advances) 14,889 11,575
- 11,575
(3,313)
20 Future Income Taxes Regulatory Asset - 58,802
- 58,802 58,802
21 Future Income Taxes Liability - (58,802)
- (58,802) (58,802)
22 Utility Rate Base $ 539,525 $ 540,195 $ (407) $ 539,788 $ 264
*Adjustment to remove CIAC from Gas Plant in Service, and Accumulated Amortization of CIAC from Accumulated Depreciaton
Schedule 50
Schedule 50
Schedule 55
Schedule 55
Schedule 55
Schedule 55
Schedule 58
Schedule 61
Schedule 61
Schedule 67
Schedule 67
APPENDIX A
to Order G-140-09
Page 32 of 102