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 39
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 $0 $733,157 ($4,144) Schedule 44
2 Adjustment* 208,237 0 208,237 208,237
3 Gas Plant in Service, Ending 785,862 1,012,319 0 1,012,319 226,458 Schedule 44
4 Accumulated Depreciation Beginning - Plant (178,559) (178,029) 0 (178,029) 530 Schedule 50
5 Adjustment* (45,847) 0 (45,847) (45,847)
6 Accumulated Depreciation Ending - Plant (196,352) (245,154) 0 (245,154) (48,802) Schedule 50
0
7 CIAC, Beginning (60,835) (60,835) 0 (60,835) (0) Schedule 55
8 Adjustment* (208,237) 0 (208,237) (208,237)
9 CIAC, Ending (53,475) (278,861) 0 (278,861) (225,386) Schedule 55
10 Accumulated Amortization Beginning - CIAC 1,990 1,990 0 1,990 (0) Schedule 55
11 Adjustment* 45,847 0 45,847 45,847
12 Accumulated Amortization Ending - CIAC 0 50,380 0 50,380 50,380 Schedule 55
13 Net Plant in Service, Mid-Year $517,966 $517,483 $0 $517,483 ($482)
14 Adjustment to 13-Month Average 817 6,489 0 6,489 5,672
15 Allocated Common Plant to TGW, Mid-Year (104) (104) 0 (104) 0
16 Work in Progress, No AFUDC 1,812 3,652 0 3,652 1,840
17 Unamortized Deferred Charges 6,246 3,689 0 3,689 (2,557) Schedule 58
18 Cash Working Capital (2,100) (2,589) (407) (2,996) (895) Schedule 61
19 Other Working Capital (incl. Construction Advances) 14,889 11,575 0 11,575 (3,313) Schedule 61
20 Future Income Taxes Regulatory Asset 58,802 0 58,802 58,802 Schedule 67
21 Future Income Taxes Liability (58,802) 0 (58,802) (58,802) Schedule 67
22 Utility Rate Base $539,525 $540,195 ($407) $539,788 $264 x-ref Schedule 68
*Adjustment to remove CIAC from Gas Plant in Service, and Accumulated Amortization of CIAC from Accumulated Depreciaton
APPENDIX A
to Order G-140-09
Page 63 of 102