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

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 />

UNAMORTIZED DEFERRED CHARGES AND AMORTIZATION Schedule 58<br />

FOR THE YEAR ENDING DECEMBER <strong>31</strong>, 2009<br />

($000s)<br />

Mid-Year<br />

Line Balance Gross Less- Net Amortization Balance Average<br />

No. Particulars 12/<strong>31</strong>/2008 Additions Taxes* Additions Expense 12/<strong>31</strong>/2009 2009<br />

(1) (2) (3) (4) (5) (6) (7) (8)<br />

1 Gas Cost Variance Account (GCVA) $4,162 ($5,781) $1,734 ($4,047) ($4,162) ($4,047) $58 x-ref Schedules 2, 14, 27<br />

2 Energy Policy Related<br />

3 Energy Efficiency & Conservation (<strong>EEC</strong>) -<br />

4 NGV Conversion Grants -<br />

5 Non-Controllable Items<br />

6 Insurance Variance -<br />

7 Pension Expense -<br />

8 Olympic Security Costs -<br />

9 IFRS Conversion Costs 11<br />

10 Cost of Current Applications<br />

11 <strong>2010</strong>-<strong>2011</strong> Revenue Requirement Application 40<br />

12 2009 ROE & Cost of Capital Application -<br />

13 CCE CPCN Application -<br />

14 2009 Rate Design Application -<br />

15 Other<br />

16 PCEC Start Up Costs 1,184<br />

17 IFRS Transitional Adjustments -<br />

18 Pension & OPEB funding -<br />

19 Residual Deferred Charges<br />

20 Compressor Fired Hours (1,288)<br />

21 LNG 826<br />

22 VIGP 15<br />

23 OSC - Compliance Certification Costs -<br />

24 Financing Costs 2,429<br />

25 Preliminary Survey & Investigation costs 36<br />

26 BC Capital Tax Assessment & Appeal Cost 737<br />

1,379<br />

-<br />

51<br />

299<br />

84<br />

56<br />

118<br />

70<br />

30<br />

69<br />

-<br />

-<br />

-<br />

(770)<br />

-<br />

-<br />

12<br />

-<br />

0<br />

-<br />

(414)<br />

-<br />

(15)<br />

-<br />

(25)<br />

(17)<br />

(35)<br />

(21)<br />

(9)<br />

(21)<br />

-<br />

-<br />

-<br />

2<strong>31</strong><br />

-<br />

-<br />

(4)<br />

-<br />

-<br />

-<br />

30 Total Deferred Charges for Rate Base $8,152 ($4,383) $1,405 ($2,979) ($5,949) ($775) $3,689 x-ref Schedules 8, 39<br />

<strong>31</strong> Non-Rate Base Deferral Accounts<br />

32 RDDA 7,149<br />

33 2009 Revenue Surplus -<br />

34 Rate Stabilization Deferral Account -<br />

35 Interest Accumulated on RSDA -<br />

36 Financing Costs -<br />

(10,211)<br />

(4,2<strong>31</strong>)<br />

-<br />

-<br />

-<br />

3,062<br />

1,269<br />

-<br />

-<br />

-<br />

965<br />

-<br />

36<br />

299<br />

59<br />

39<br />

82<br />

49<br />

21<br />

48<br />

-<br />

-<br />

-<br />

(539)<br />

-<br />

-<br />

9<br />

-<br />

0<br />

-<br />

(7,149)<br />

(2,962)<br />

-<br />

-<br />

-<br />

-<br />

-<br />

(36)<br />

(299)<br />

-<br />

-<br />

-<br />

-<br />

-<br />

-<br />

(44)<br />

-<br />

-<br />

-<br />

(415)<br />

(7)<br />

(9)<br />

(240)<br />

-<br />

(737)<br />

-<br />

-<br />

-<br />

-<br />

-<br />

965<br />

-<br />

(0)<br />

-<br />

59<br />

50<br />

122<br />

49<br />

21<br />

48<br />

1,140<br />

-<br />

-<br />

(1,827)<br />

411<br />

7<br />

0<br />

2,189<br />

36<br />

-<br />

(0)<br />

(2,962)<br />

-<br />

-<br />

-<br />

37 Total Deferred Charges for Non-Rate Base $7,149 ($14,443) $4,3<strong>31</strong> ($10,112) $0 ($2,962) $2,093<br />

38 Notes:<br />

39 *Taxes= 30% x Gross Addition<br />

483<br />

-<br />

-<br />

-<br />

29<br />

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

81<br />

25<br />

11<br />

24<br />

1,162<br />

-<br />

-<br />

(1,557)<br />

619<br />

11<br />

-<br />

2,309<br />

36<br />

369<br />

3,575<br />

(1,481)<br />

-<br />

-<br />

-<br />

APPENDIX A<br />

to Order G-140-09<br />

Page 82 of 102

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