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

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TERASEN GAS (VANCOUVER ISLAND) INC. Nov. 5 2009 NSP Agreement Section C<br />

Tab 13<br />

UTILITY RATE BASE Schedule 9<br />

FOR THE YEAR ENDING DECEMBER <strong>31</strong>, <strong>2010</strong><br />

($000s)<br />

<strong>2010</strong><br />

Line 2009 Approved Cost of Service<br />

No. Particulars PROJECTION Rates Adjustments Rates Change Reference<br />

(1) (2) (3) (4) (5) (6) (7)<br />

1 Gas Plant in Service, Beginning $ 733,157 $ 1,012,<strong>31</strong>9 $ - $ 1,012,<strong>31</strong>9 $ 279,162 Schedule 46<br />

2 Opening Balance Adjustment 208,237<br />

-<br />

-<br />

- (208,237)<br />

3 Gas Plant in Service, Ending 1,012,<strong>31</strong>9 1,036,234<br />

- 1,036,234 23,915 Schedule 46<br />

4 Accumulated Depreciation Beginning - Plant (178,029)<br />

5 Opening Balance Adjustment* (45,847)<br />

6 Accumulated Depreciation Ending - Plant (245,154)<br />

7 CIAC, Beginning (60,835)<br />

8 Opening Balance Adjustment (208,237)<br />

9 CIAC, Ending (278,861)<br />

10 Accumulated Amortization Beginning - CIAC 1,990<br />

11 Opening Balance Adjustment 45,847<br />

12 Accumulated Amortization Ending - CIAC 50,380<br />

(245,154)<br />

(1,379)<br />

(270,987)<br />

(278,861)<br />

-<br />

(275,728)<br />

50,380<br />

-<br />

54,795<br />

-<br />

-<br />

-<br />

-<br />

-<br />

-<br />

-<br />

-<br />

-<br />

(245,154)<br />

(1,379)<br />

(270,987)<br />

(278,861)<br />

-<br />

(275,728)<br />

50,380<br />

-<br />

54,795<br />

(67,125)<br />

44,468<br />

(25,833)<br />

(218,026)<br />

208,237<br />

3,133<br />

48,390<br />

(45,847)<br />

4,415<br />

13 Net Plant in Service, Mid-Year $ 517,483 $ 540,809 $ - $ 540,809 $ 23,326<br />

14 Adjustment to 13-Month Average 6,489<br />

-<br />

-<br />

-<br />

(6,489)<br />

15 Allocated Common Plant to TGW, Mid-Year (104)<br />

-<br />

-<br />

-<br />

104<br />

16 Work in Progress, No AFUDC 3,652<br />

3,608<br />

-<br />

3,608<br />

(44)<br />

17 Unamortized Deferred Charges 3,689<br />

495<br />

-<br />

495<br />

(3,194)<br />

18 Cash Working Capital (2,996)<br />

<strong>31</strong>8<br />

(750)<br />

(432)<br />

2,563<br />

19 Other Working Capital (incl. Construction Advances) 11,575<br />

9,533<br />

-<br />

9,533<br />

(2,043)<br />

20 Future Income Taxes Regulatory Asset 58,802 60,101<br />

- 60,101<br />

1,298<br />

21 Future Income Taxes Liability (58,802) (60,101)<br />

- (60,101) (1,298)<br />

22 Utility Rate Base $ 539,788 $ 554,763 $ (750) $ 554,013 $ 14,224<br />

*Adjustment relates to transfer of accumulated loss on General Plant to IFRS Transitional Adjustments deferral account<br />

Schedule 52<br />

Schedule 52<br />

Schedule 56<br />

Schedule 56<br />

Schedule 56<br />

Schedule 56<br />

Schedule 59<br />

Schedule 62<br />

Schedule 62<br />

Schedule 67<br />

Schedule 67<br />

APPENDIX A<br />

to Order G-140-09<br />

Page 33 of 102

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