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

TERASEN GAS (VANCOUVER ISLAND) INC. Nov. 5 2009 NSP Agreement Section C
Tab 13
UNAMORTIZED DEFERRED CHARGES AND AMORTIZATION Schedule 60
FOR THE YEAR ENDING DECEMBER 31, 2011
($000s)
Forecast Mid-Year
Line Balance Gross Less- Net Amortization Balance Average
No. Particulars 12/31/2010 Additions Taxes* Additions Expense 12/31/2011 2011
(1) (2) (3) (4) (5) (6) (7) (8)
1 Gas Cost Variance Account (GCVA) 0 0 0 0 0 0 0 x-ref Schedules 4, 14, 29
2 Energy Policy Related
3 Energy Efficiency & Conservation (EEC) 4,590 5,683 (1,506) 4,177 (469) 8,298 6,444
4 NGV Conversion Grants 100 100 0 100 0 200 150
5 Non-Controllable Items
6 Insurance Variance (0) 0 0 0 0 (0) 0
7 Pension Expense 0 0 0 0 0 0 0
8 Olympic Security Costs 272 0 0 0 (91) 181 226
9 IFRS Conversion Costs 75 18 (5) 14 (25) 63 69
10 Cost of Current Applications
11 2010-2011 Revenue Requirement Application 61 0 0 0 (61) 0 31
12 2009 ROE & Cost of Capital Application 39 0 0 0 (10) 29 34
13 CCE CPCN Application 17 0 0 0 (4) 13 15
14 2009 Rate Design Application 24 0 0 0 (24) (0) 12
15 Other
16 PCEC Start Up Costs 1,096 0 0 0 (44) 1,052 1,074
17 IFRS Transitional Adjustments 1,379 11,790 0 11,790 0 13,169 7,274
18 Pension & OPEB funding (5,076) (10,689) 0 (10,689) 0 (15,765) (10,421)
19 Residual Deferred Charges
20 Compressor Fired Hours (0) 0 0 0 0 (0) 0
21 LNG (0) 0 0 0 0 (0) 0
22 VIGP 0 0 0 0 0 0 0
23 OSC - Compliance Certification Costs 0 0 0 0 0 0 0
24 Financing Costs 0 0 0 0 0 0 0
25 Preliminary Survey & Investigation costs 0 0 0 0 0 0 0
26 BC Capital Tax Assessment & Appeal Cost 0 0 0 0 0 0 0
30 Total Deferred Charges for Rate Base $2,576 $6,902 ($1,511) $5,392 ($727) $7,240 $4,908 x-ref Schedules 10, 41
31 Non-Rate Base Deferral Accounts
32 RDDA 0 0 0 0 0 0 0
33 2009 Revenue Surplus (1,481) 0 0 0 1,481 0 (741) x-ref Schedule 29
34 Rate Stabilization Deferral Account (32,333) (26,471) 6,517 (18,087) 0 (50,420) (41,377)
35 Interest Accumulated on RSDA (289) (1,972) 523 (1,450) 0 (1,739) (1,014)
36 Financing Costs 2,940 1,000 0 1,000 (50) 3,889 3,414
37 Total Deferred Charges for Non-Rate Base ($31,049) ($27,443) $7,040 ($18,536) $1,431 ($48,270) ($39,717)
38 Notes:
39 *Taxes = 26.5% x Gross Addition
APPENDIX A
to Order G-140-09
Page 84 of 102