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

TERASEN GAS (VANCOUVER ISLAND) INC. Nov. 5 2009 NSP Agreement Section C
Tab 13
NON-TAX DEDUCTIBLE EXPENSES (NET) AND TIMING DIFFERENCE ADJUSTMENTS Schedule 34
FOR THE YEAR ENDING DECEMBER 31, 2010
($000s)
Line 2009 2010
No. Particulars PROJECTION Forecast Change Reference
(1) (2) (3) (4) (5)
1 ITEMS OF A PERMANENT NATURE INCREASING TAXABLE INCOME
2 Amortization of Deferred Charges $5,949 (6,660)
3 Non-tax Deductible Expenses 66
67
($12,609)
4 Total Permanent Differences $6,015 ($6,593) ($12,608)
5 TIMING DIFFERENCE ADJUSTMENTS
6 Depreciation $23,798 $26,231 $2,433 Schedule 28
7 Amortization of Debt Issue Expenses 26
36
10
8 Transmission Pipeline Inspection Costs -
(590) (590)
9 Debt Issue Costs (548) (534)
14
10 Capital Cost Allowance (23,741) (29,986) (6,245) Schedule 37
11 Cumulative Eligible Capital Allowance (398) (375)
23
12 Taxable Capital Gain 2,859
856 (2,003)
13 Pension & OPEB Expense Booked 2,237 2,345
109
14 Pension & OPEB Contributions (1,888) (1,612)
276
15 Overheads Capitalized Expensed for Tax Purposes (3,460)
-
3,460
16 Capitalized Interest -
-
-
17 Amortization of Contributions in Aid of Construction (2,545) (4,415) (1,870) Schedule 56
18 CCA Rate Change of 2007 & 2008 (624)
-
624
19 2008 Overheads Capitalized Rate Change (1,455)
-
1,455
20 Total Timing Differences ($5,740) ($8,044) ($2,304)
1
Schedule 28
x-ref Schedule 6, 31
x-ref Schedule 6, 31
APPENDIX A
to Order G-140-09
Page 58 of 102