OEB's Appendix 2-B: Fixed Asset Continuity Schedule
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1 Page 1 of 11 OEB's Appendix 2-B: Fixed Asset Continuity Schedule Table 1: Fixed Asset Continuity Schedule - Actuals 2008 N/A 1805 Land NA (0.0) CEC 1806 Land Rights 2.0% Buildings 2.0% (0.0) (0.0) Transformer Station Equipment >50 kv 2.5% Substation Equipment 3.3% Poles, Towers & Fixtures 4.0% OH Conductors & Devices 4.0% UG Conduit 4.0% , UG Conductors & Devices 4.0% Line Transformers 4.0% Services (OH & UG) 4.0% Meters 4.0% Smart Meters 6.7% (24.8) CEC 1906 Land Rights 2.0% (8.7) (1.0) (1.0) 0.0 (0.0) Buildings & Fixtures 2.0% Leasehold Improvements 20.0% Office Furniture & Equipment 10yr 10.0% Computer - Hardware 25.0% Computer Software 20.0% Transportation Equipment - Automobiles 25.0% (0.2) (0.1) 1.2 (0.1) Transportation Equipment - Trucks <3 tonnes 20.0% (1.2) (1.1) Transportation Equipment - Trucks >3 tonnes 12.5% (3.2) (3.2) Transportation Equipment - Work and Service 12.5% (0.2) (0.2) Tools, Shop & Garage Equipment 10.0% Measurement & Testing Equipment 10.0% Communications Equipment 20.0% Graphics Equipment 10.0% Load Management Controls 10.0% Load Management Controls Utility Premises 10.0% System Supervisor Equipment 6.7% Miscellaneous Fixed Assets 10.0% Contributions & Grants 4.0% (201.2) (23.0) - (224.2) (27.1) (7.6) - (34.7) (189.5) Property Under Capital Lease 25.0% Total 3, (38.3) 3, , (5.7) 2, ,753.8
2 Page 2 of 11 Table 2: Fixed Asset Continuity Schedule - Actuals 2009 N/A 1805 Land NA (0.0) CEC 1806 Land Rights 2.0% (1.7) (0.2) Buildings 2.0% (0.1) (0.1) Transformer Station Equipment >50 kv 2.5% Substation Equipment 3.3% Poles, Towers & Fixtures 4.0% OH Conductors & Devices 4.0% (2.2) (0.1) UG Conduit 4.0% 1, , UG Conductors & Devices 4.0% Line Transformers 4.0% Services (OH & UG) 4.0% Meters 4.0% (4.8) (0.7) Smart Meters 6.7% (20.3) CEC 1906 Land Rights 2.0% (0.0) Buildings & Fixtures 2.0% Leasehold Improvements 20.0% Office Furniture & Equipment 10yr 10.0% (13.8) (13.8) Computer - Hardware 25.0% (15.9) (15.6) Computer Software 20.0% (12.3) (5.5) Transportation Equipment - Automobiles 25.0% (0.0) (0.2) 1.4 (0.1) Transportation Equipment - Trucks <3 tonnes 20.0% (0.8) (0.3) Transportation Equipment - Trucks >3 tonnes 12.5% (2.9) (3.4) Transportation Equipment - Work and Service 12.5% Tools, Shop & Garage Equipment 10.0% Measurement & Testing Equipment 10.0% Communications Equipment 20.0% (6.3) (6.1) Graphics Equipment 10.0% Load Management Controls 10.0% Load Management Controls Utility Premises 10.0% System Supervisor Equipment 6.7% Miscellaneous Fixed Assets 10.0% Contributions & Grants 4.0% (224.2) (18.5) - (242.7) (34.7) (8.7) - (43.4) (199.3) Property Under Capital Lease 25.0% (0.1) Total 3, (74.3) 3, , (45.1) 2, ,780.8
3 Page 3 of 11 Table 3: Fixed Asset Continuity Schedule - Actuals 2010 N/A 1805 Land NA (0.0) CEC 1806 Land Rights 2.0% Buildings 2.0% (0.0) (0.0) Transformer Station Equipment >50 kv 2.5% Substation Equipment 3.3% (4.4) (0.7) Poles, Towers & Fixtures 4.0% OH Conductors & Devices 4.0% UG Conduit 4.0% 1, , UG Conductors & Devices 4.0% Line Transformers 4.0% Services (OH & UG) 4.0% Meters 4.0% Smart Meters 6.7% (17.8) N/A 1905 Land NA (0.0) CEC 1906 Land Rights 2.0% Buildings & Fixtures 2.0% (0.7) (0.7) Leasehold Improvements 20.0% Office Furniture & Equipment 10yr 10.0% Computer - Hardware 25.0% (0.1) Computer Software 20.0% (1.6) Transportation Equipment - Automobiles 25.0% (0.7) (0.5) Transportation Equipment - Trucks <3 tonnes 20.0% (0.1) (0.1) Transportation Equipment - Trucks >3 tonnes 12.5% (4.2) (4.2) Transportation Equipment - Work and Service 12.5% Tools, Shop & Garage Equipment 10.0% Measurement & Testing Equipment 10.0% Communications Equipment 20.0% Graphics Equipment 10.0% (0.1) (0.1) Load Management Controls 10.0% Load Management Controls Utility Premises 10.0% System Supervisor Equipment 6.7% Miscellaneous Fixed Assets 10.0% (0.0) (0.0) Contributions & Grants 4.0% (242.7) (15.4) - (258.1) (43.4) (9.9) - (53.2) (204.9) Property Under Capital Lease 25.0% Total 3, (25.2) 4, , (5.7) 2, ,895.8
4 Page 4 of 11 Table 4: Fixed Asset Continuity Schedule - Bridge 2011 N/A 1805 Land NA CEC 1806 Land Rights NA Buildings Note Transformer Station Equipment >50 kv Note Substation Equipment Note Poles, Towers & Fixtures Note OH Conductors & Devices Note UG Conduit Note 1 1, , UG Conductors & Devices Note Line Transformers Note Services (OH & UG) Note Meters Note Smart Meters 6.7% CEC 1906 Land Rights NA Buildings & Fixtures Note Leasehold Improvements 20.0% Office Furniture & Equipment 10yr 10.0% Computer - Hardware 25.0% Computer Software 20.0% Transportation Equipment - Automobiles 25.0% Transportation Equipment - Trucks <3 tonnes 20.0% Transportation Equipment - Trucks >3 tonnes 12.5% Transportation Equipment - Work and Service 12.5% Tools, Shop & Garage Equipment 10.0% Measurement & Testing Equipment 10.0% Communications Equipment 20.0% Graphics Equipment NA (12.6) Load Management Controls 10.0% 15.2 (0.8) Load Management Controls Utility Premises 10.0% System Supervisor Equipment Note Miscellaneous Fixed Assets NA Contributions & Grants Note 1 (258.1) (20.8) - (278.9) (53.2) (7.9) - (61.2) (217.7) Property Under Capital Lease 25.0% Total 4, , , , ,144.5
5 Page 5 of 11 Table 5: Fixed Asset Continuity Schedule - Test 2012 N/A 1805 Land NA CEC 1806 Land Rights NA Buildings Note Transformer Station Equipment >50 kv Note Substation Equipment Note Poles, Towers & Fixtures Note OH Conductors & Devices Note UG Conduit Note 1 1, , UG Conductors & Devices Note Line Transformers Note Services (OH & UG) Note Meters Note (108.0) (88.0) Smart Meters 6.7% CEC 1906 Land Rights NA Buildings & Fixtures Note Leasehold Improvements 20.0% Office Furniture & Equipment 10yr 10.0% Computer - Hardware 25.0% Computer Software 20.0% Transportation Equipment - Automobiles 25.0% Transportation Equipment - Trucks <3 tonnes 20.0% Transportation Equipment - Trucks >3 tonnes 12.5% Transportation Equipment - Work and Service 12.5% Tools, Shop & Garage Equipment 10.0% Measurement & Testing Equipment 10.0% Communications Equipment 20.0% Graphics Equipment NA Load Management Controls 10.0% Load Management Controls Utility Premises 10.0% System Supervisor Equipment Note Miscellaneous Fixed Assets NA Contributions & Grants Note 1 (278.9) (20.0) - (298.9) (61.2) (8.6) - (69.8) (229.1) Property Under Capital Lease 25.0% Total 4, (32.5) 5, , (71.7) 2, ,507.8
6 Page 6 of 11 Table 6: Fixed Asset Continuity Schedule - Test 2013 N/A 1805 Land NA CEC 1806 Land Rights NA Buildings Note Transformer Station Equipment >50 kv Note Substation Equipment Note Poles, Towers & Fixtures Note OH Conductors & Devices Note UG Conduit Note 1 1, , UG Conductors & Devices Note Line Transformers Note Services (OH & UG) Note Meters Note Smart Meters 6.7% CEC 1906 Land Rights NA Buildings & Fixtures Note Leasehold Improvements 20.0% Office Furniture & Equipment 10yr 10.0% Computer - Hardware 25.0% Computer Software 20.0% Transportation Equipment - Automobiles 25.0% Transportation Equipment - Trucks <3 tonnes 20.0% Transportation Equipment - Trucks >3 tonnes 12.5% Transportation Equipment - Work and Service 12.5% Tools, Shop & Garage Equipment 10.0% Measurement & Testing Equipment 10.0% Communications Equipment 20.0% Graphics Equipment NA Load Management Controls 10.0% Load Management Controls Utility Premises 10.0% System Supervisor Equipment Note Miscellaneous Fixed Assets NA Contributions & Grants Note 1 (298.9) (12.0) - (310.9) (69.8) (9.1) - (78.9) (232.0) Property Under Capital Lease 25.0% Total 5, , , , ,947.1
7 Page 7 of 11 Table 7: Fixed Asset Continuity Schedule - Test 2014 N/A 1805 Land NA CEC 1806 Land Rights NA Buildings Note Transformer Station Equipment >50 kv Note Substation Equipment Note Poles, Towers & Fixtures Note OH Conductors & Devices Note UG Conduit Note 1 1, , UG Conductors & Devices Note , Line Transformers Note Services (OH & UG) Note Meters Note Smart Meters 6.7% CEC 1906 Land Rights NA Buildings & Fixtures Note Leasehold Improvements 20.0% Office Furniture & Equipment 10yr 10.0% Computer - Hardware 25.0% Computer Software 20.0% Transportation Equipment - Automobiles 25.0% Transportation Equipment - Trucks <3 tonnes 20.0% Transportation Equipment - Trucks >3 tonnes 12.5% Transportation Equipment - Work and Service 12.5% Stores Equipment 10.0% Tools, Shop & Garage Equipment 10.0% Measurement & Testing Equipment 10.0% Communications Equipment 20.0% Graphics Equipment NA Load Management Controls 10.0% Load Management Controls Utility Premises 10.0% System Supervisor Equipment Note Miscellaneous Fixed Assets NA Contributions & Grants Note 1 (310.9) (12.3) - (323.2) (78.9) (9.5) - (88.4) (234.8) Property Under Capital Lease 25.0% Total 5, , , , ,374.4 Notes: Note 1. Please see Appendix A
8 Page 8 of 11 TORONTO HYDRO ELECTRIC SYSTEM LIMITED DEPRECIATION RATES SUMMARY Col. 1 Col. 2 Col. 3 Col. 4 Col. 5 MFR Asset Description Acct'g OEB Method Update Acct UL 1 Land SL 0 2 Land SL 0 3 Land - Administration SL 0 4 Land - Service Centres SL 0 6 Building&Fixtures - Substations-Existing Structure SL 36 7 Building Stn substructure SL 75 8 Building Stn shell site SL 35 9 Building Stn interior SL Building - Substations ARO SL Building&Fixtures-Admin-Existing Structures SL Buildings Adm substructure SL Buildings Adm shell site SL Buildings Adm interior SL Building&Fixtures-Service Centres-Existing Structu SL Buildings Srv Ctr substructure SL Buildings Srv Ctr shell site SL Buildings Srv Ctr interior SL Land & Buildings 20 Leasehold Improvements - Admin SL 5 21 Leasehold Improvements - Service Centres SL 5 22 General Office Furnishings & Equipment SL General Plant 24 Transformer Station Equip - Power Transformer SL Transformer Station Equip-Steel Struct. and OH Bus SL Transformer Station Equip - Disconnect Switch SL Transformer Station Equip - Station Service SL Transformer Station Equip-Power Transformer TapChg SL Contribution to HONI Station SL TS Primary above Substation Equipment - Steel Structures and OH Bus SL Substation Equipment - Disconnect Switch SL Substation Equipment - MS Station Service SL Substation Equipment - DC Stn Service Batteries SL Substation Equipment - DC Stn Service Chargers SL Substation Equipment - Outdoor Breaker SL Substation Equipment - Indoor Breaker SL Substation Equipment Switchgear - Air SL Substation Equipment Switchgear - GIS SL Substation Equipment - Power Transformers SL 32
9 Page 9 of 11 Col. 1 Col. 2 Col. 3 Col. 4 Col. 5 MFR Asset Description Acct'g OEB Method Update Acct UL 41 Substation Equipment - Power Transformers Tap Chgr SL Substation Equipment - Grounding System SL Substation Equipment - Grounding Transformer SL Distribution System 45 O/H Dist Lines And Feeders - Concrete Poles SL O/H Dist Lines And Feeders - Wooden Poles SL O/H Dist Lines And Feeders - Poles ARO SL O/H Dist Lines And Feeders - Conductors SL O/H Secondary conductors SL O/H Dist Lines And Feeders - Switches SL U/G Conduit - Duct Bank SL U/G Conduit - Vault SL U/G Conduit - Vault Roof SL U/G Conduit - Cable Chamber SL U/G Conduit - Cable Chamber Roof SL Capital Allocations SL U/G Dist Lines & Feeders-Primary Cable duct (xlpe) SL U/G Dist Lines & Feeders-Prim Cable burried (xlpe) SL U/G Dist Lines And Feeders - Primary PILC cable SL U/G Dist Lines And Feeders-Secondary Cable in duct SL U/G Secondary Cable direct buried SL U/G Dist Lines And Feeders - ATS Switches SL U/G Dist Lines and Feeders - Switch installation SL U/G Dist Lines And Feeders - Cable ARO SL Fibre Optic Network - Customer Term Equipment SL Fibre Optic Network - SubstationTerm Equipment SL Poles & Wires 68 Distribution Transformers - General Overhead SL UG Distribution Transformers -Network w/ protector SL UG Distribution Transformers SL Distribution Transformers - ARO SL Transformers 73 Services - Overhead SL Services - Underground - in duct SL Services - UG Secondary cable - direct buried SL Distribution Meters - Demand/Energy Meters SL Distribution Meters - Meters Transformers SL Regulated Assets - Stranded Meters SL Distribution Meters - Grid Point Meters SL Distribution Meters - Suite Meters SL Distribution Meters - Smart Meters Residential SL Distribution Meters - Smart Meters GS SL 15
10 Page 10 of 11 Col. 1 Col. 2 Col. 3 Col. 4 Col. 5 MFR Asset Description Acct'g OEB Method Update Acct UL 83 Regulated Assets - Smart Meters Residential SL Regulated Assets - Smart Meters GS SL Services & Meters 86 Computer Hardware - Processing/Storage SL 4 87 Smart Meters-Hardware-CAPEX SL 4 88 Computer Hardware - Scada SL 5 89 Enterprise Software SL 7 90 Software General SL 5 91 Smart Meters-Software-CAPEX SL 5 92 Information Technology 93 Rolling Stock - Passenger Cars SL 4 94 Rolling Stock - Vehicles < 3 Tons SL 5 95 Rolling Stock - Vehicles > 3 Tons SL 8 96 Stores Equipment - None SL Tools and Equipment - Tools and Misc Equipmnt SL Tool Crib SL Linehose SL Testing Equipment - Instruments SL Rolling Stock - Service Equipment SL Communication Equipment - Wireless SL Communication Equipment - Telephony SL Miscellaneous Equipment SL Equipment 106 Load Management Controls - Customer Location SL Load Management Controls - Utility Premises SL Fibre Optic Network - Control Cable SL System Supervisory Equipment SL System Supervisory - Scadamate Switches SL System Supervisory - Scada RTU SL Other Distribution Assets 113 Oh Dist Lines - Poles Contributed Cap SL Concrete Poles Contributed Capital SL Wood Poles Contributed Capital SL Oh Dist Lines - Lines Contributed Cap SL OH Lines conductors Contributed Cap SL OH Secondary Contributed Cap SL OH Switches Contribute Cap SL Ug Dist Lines - Conduit Contributed Cap SL UG Duct Bank Contributed Cap SL UG Vault Contributed Cap SL UG Vault Roof Contrib Cap SL UG Cable Chamber Contributed Cap SL 50
11 Page 11 of 11 Col. 1 Col. 2 Col. 3 Col. 4 Col. 5 MFR Asset Description Acct'g OEB Method Update Acct UL 125 Cable Chamber Contrib Cap SL UG Dist Lines - Fdr Contributed Cap SL UG Primary cable duct Contributed Cap SL UG Primary cable buried Contributed Cap SL UG Primary PILC Contributed Cap SL UG Secondary duct Contributed Cap SL UG Secondary DB Contributed Cap SL UG ATS Switches Contributed Cap SL UG Padmount Switchgear Contributed Cap SL Distribution Transformers - Contributed Capital SL OH Transformer Contribued Cap SL UG Transformer NetProt Contrib Cap SL UG Transformer Contrib Cap SL Service Connections Contributed Capital SL OH Services Contrib Cap SL UG Services duct Contrib Cap SL UG Services DB Contrib Cap SL Distribution Meters - Contributed Capital SL Demand Energy Meter Contrib Cap SL Meter Transformer Contrib Cap SL Grid Point Meters Contrib Cap SL Suite Meter Contrib Cap SL Contributions & Grants
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