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 35
FOR THE YEAR ENDING DECEMBER 31, 2011
($000s)
Line 2010 2011
No. Particulars FORECAST Forecast Change Reference
(1) (2) (3) (4) (5)
1 ITEMS OF A PERMANENT NATURE INCREASING TAXABLE INCOME
2 Amortization of Deferred Charges ($6,660) (754)
3 Non-tax Deductible Expenses 67
68
$5,907
4 Total Permanent Differences ($6,593) ($686) $5,908
5 TIMING DIFFERENCE ADJUSTMENTS
6 Depreciation $26,231 $30,409 4178 Schedule 29
7 Amortization of Debt Issue Expenses 36
42
6
8 Transmission Pipeline Inspection Costs (590) (460)
130
9 Debt Issue Costs (534) (862) (328)
10 Capital Cost Allowance (29,986) (38,743) (8,757) Schedule 38
11 Cumulative Eligible Capital Allowance (375) (352)
23
12 Taxable Capital Gain 856
60
(797)
13 Pension & OPEB Expense Booked 2,345 2,438
93
14 Pension & OPEB Contributions (1,612) (1,661)
(49)
15 Overheads Capitalized Expensed for Tax Purposes -
-
-
16 Capitalized Interest -
-
-
17 Amortization of Contributions in Aid of Construction (4,415) (4,423)
(8) Schedule 57
18 CCA Rate Change of 2007 & 2008 -
-
-
19 2008 Overheads Capitalized Rate Change -
-
-
20 Total Timing Differences ($8,044) ($13,552) ($5,509)
1
Schedule 29
x-ref Schedule 7, 32
x-ref Schedule 7, 32
APPENDIX A
to Order G-140-09
Page 59 of 102