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 40
FOR THE YEAR ENDING DECEMBER 31, 2010
($000s)
2010
Line 2009 Approved Cost of Service
No. Particulars PROJECTION Rates Adjustments Rates Change Reference
(1) (2) (3) (4) (5) (6) (7)
1 Gas Plant in Service, Beginning $733,157 $1,012,319 $0 $1,012,319 $279,162 Schedule 46
2 Adjustment 208,237
3 Gas Plant in Service, Ending 1,012,319 1,036,234 0 1,036,234 23,915
4 Accumulated Depreciation Beginning - Plant (178,029) (245,154) 0 (245,154) (67,125) Schedule 52
5 Adjustment* (45,847) (1,379) (1,379)
6 Accumulated Depreciation Ending - Plant (245,154) (270,987) 0 (270,987) (25,833)
7 CIAC, Beginning (60,835) (278,861) 0 (278,861) (218,026) Schedule 56
8 Adjustment (208,237)
9 CIAC, Ending (278,861) (275,728) 0 (275,728) 3,133
10 Accumulated Amortization Beginning - CIAC 1,990 50,380 0 50,380 48,390 Schedule 56
11 Adjustment 45,847
12 Accumulated Amortization Ending - CIAC 50,380 54,795 0 54,795 4,415
13 Net Plant in Service, Mid-Year $517,483 $540,809 $0 $540,809 $24,016
14 Adjustment to 13-Month Average 6,489 0 0 0 (6,489)
15 Allocated Common Plant to TGW, Mid-Year (104) 0 0 0 104
16 Work in Progress, No AFUDC 3,652 3,608 0 3,608 (44)
17 Unamortized Deferred Charges 3,689 495 0 495 (3,194) Schedule 59
18 Cash Working Capital (2,996) 318 (750) (432) 2,563 Schedule 62
19 Other Working Capital (incl. Construction Advances) 11,575 9,533 0 9,533 (2,043) Schedule 62
20 Future Income Taxes Regulatory Asset 58,802 60,101 0 60,101 1,298 Schedule 67
21 Future Income Taxes Liability (58,802) (60,101) 0 (60,101) (1,298) Schedule 67
22 Utility Rate Base $539,788 $554,763 ($750) $554,013 $14,914 x-ref Schedule 69
*Adjustment relates to transfer of accumulated loss on General Plant to IFRS Transitional Adjustments deferral account
APPENDIX A
to Order G-140-09
Page 64 of 102