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TRANSCRIPT
Appendix 5.6 January 23, 2015
MANITOBA HYDRO 1
2015/16 & 2016/17 GENERAL RATE APPLICATION 2
3
DEPRECIATION RATES & DEPRECIATION STUDY 4
5
1.0 Overview ............................................................................................................................. 2 6
2.0 Reduction in Depreciation Under Canadian GAAP (2014/15) ........................................... 3 7
3.0 Reduction in Depreciation Under IFRS (2015/16 & 2016/17) ........................................... 4 8
3.1 Eliminate Provision for Asset Removal Costs .......................................................................... 5 9
3.2 Change to the ELG Method ...................................................................................................... 5 10
11
Page 2 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
1 1.0 OVERVIEW 2
3 Depreciation expense is recognized on a straight-line basis over the estimated average 4
remaining service life of assets, based upon depreciation studies conducted 5
approximately every 5 years by the Corporation. Manitoba Hydro conducted a 6
depreciation study in 2010 where new depreciation component groups were developed in 7
anticipation of its transition to IFRS. Most recently, Manitoba Hydro completed a 8
new study in October 2014 to develop Canadian GAAP (fiscal 2014/15) and IFRS 9
compliant (fiscal 2015/16) depreciation rates. The following schedule provides a 10
summary of the estimated changes to depreciation expense for the Electric Operations 11
for fiscal 2014/15 (Canadian GAAP) and for the test years under IFRS, fiscal 2015/16 12
and 2016/17: 13
14
Figure 5.7.1 Depreciation Expense 15
Depreciation Expense ($ millions) 16
2014/15
2015/16
2016/17
Change in service life - PP&E (net of contributions) (25) (29) (30)
Overhead Ineligible for Capitalization (2)
Elimination of Provision for Asset Removal _ (60) (63)
Change in Methodology (ELG) _ 36 38
Net Impact on Depreciation Expense Increase (Decrease)
(25) (53) (57)
17
As with previous depreciation studies, an external consultant, Gannett Fleming Canada 18
ULC, was engaged to review Manitoba Hydro’s current depreciation practices, to 19
provide advice on any changes necessary for compliance with IFRS, and to develop 20
depreciation rates. Gannett Fleming performed an analysis of plant asset addition and 21
retirement activity, as well as a peer review and discussions with operational and 22
engineering staff to identify internal and external factors that impact the average 23
useful service life and depreciation curve for each depreciable component. Please see the 24
2014 Depreciation Study for information about the scope, basis and methods used in this 25
study. 26
27
The 2014 depreciation study is based on depreciable assets in service as of March 28
31, 2014. Manitoba Hydro has implement revised Canadian GAAP depreciation rates 29
effective April 1, 2014 for fiscal 2014/15 and will implement IFRS compliant 30
Page 3 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
depreciation rates effective April 1, 2015 for fiscal 2015/16. The IFRS compliant 1
depreciation rates will include the elimination of the provision for asset removal from 2
depreciation rates as well as a change in the depreciation methodology to the Equal Life 3
Group method. 4
5
The schedules provided on pages 6 – 13 of this Appendix provide a comparison of 6
Manitoba Hydro’s Canadian GAAP (CGAAP) depreciation rates (as determined in the 7
2010 depreciation study) to updated CGAAP and IFRS compliant depreciation rates. 8
These schedules are followed by a letter from Gannett Fleming containing the 9
depreciation rates to be used under CGAAP for 2014/15 and a report containing the 10
depreciation rates to be used under IFRS for 2015/16. The significant changes in the 2014 11
depreciation study are discussed in the sections below. 12
13
2.0 REDUCTION IN DEPRECIATION UNDER CANADIAN GAAP (2014/15) 14
15
The $25 million annual reduction in depreciation expense under CGAAP for fiscal 16
2014/15 is the result of extensions to the service lives of select components, further 17
reallocations of historical costs between existing and new component groups and 18
reductions in the 2010 depreciation deficit balances for various components. Similar to 19
the 2010 depreciation study, the results of the 2014 depreciation study reflect the findings 20
of subject matter experts from Manitoba Hydro’s operational areas who provided asset 21
condition information based on recent year’s condition assessment activities. 22
23
In general, Manitoba Hydro’s continuous maintenance programs in combination with the 24
Province’s advantageous climatic conditions (eg. fewer freeze-thaw occurrences) have 25
extended the service lives of many of its infrastructure-type assets longer than initially 26
estimated. This is reflected in several depreciation rate decreases in the study. 27
28
Approximately $11 million of the $25 million overall reduction in depreciation expense 29
pertains to an increase in the service lives for various assets in the Distribution, 30
Communication, Motor Vehicle and Computer Software & Development components 31
including: Overhead Serialized Equipment (35 to 45 years), Carrier Equipment (15 to 20 32
years), Heavy Trucks (15 to 19 years), and Operational System Major Software 33
EMS/SCADA (6 to 7 years). 34
35
The remainder of the $25 million decrease in annual depreciation expense is primarily the 36
net result of the following: 37
Approximately $10 million of the reduction is the result of the re-allocation of 38
historical costs within the HVDC asset components from assets with shorter 39
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Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
service lives to assets with longer service lives. This re-allocation is the result of 1
ongoing efforts by the Corporation to examine the records of certain assets so as to 2
re-allocate costs amongst new and existing asset components; 3
A further reduction of $5 million is the result of the drawdown of provisions built 4
into 2010/11 depreciation rates for accumulated depreciation deficit balances that 5
existed at the time of the 2010 depreciation study; 6
These reductions are partially offset by a $6 million increase in the annual 7
depreciation for the Hydraulic Generation component group as a result of 8
shortening the amortization period on the asset retirement obligation for the 9
decommissioning of the Point du Bois Spillway. The 2017 original retirement date 10
of the spillway has been moved forward to 2015. 11
12
It should be noted that although Manitoba Hydro has been able to extend the service lives 13
of many of its infrastructure type assets, many of these assets are nearing the end of their 14
useful life. As such, the rate of installation of replacement assets will need to increase 15
over the next 20 years so as to sustain existing levels of safety and reliability. 16
Depreciation rate forecasts based on the 2014 study assume that Manitoba Hydro will 17
continue to provide maintenance programs so as to achieve similar service lives from the 18
replacement assets. 19
20
3.0 REDUCTION IN DEPRECIATION UNDER IFRS (2015/16 & 2016/17) 21
22
Upon its transition to IFRS effective April 1, 2015, Manitoba Hydro will eliminate 23
negative salvage from depreciation rates in order to manage the overall impacts of IFRS to 24
a net reduction to revenue requirement. Manitoba Hydro currently uses the ASL method 25
under CGAAP, but will be changing to the ELG method upon transition to IFRS in order 26
to be compliant with the financial reporting requirements. The net effect of Manitoba 27
Hydro implementing these changes is a $24 million and $25 million reduction in annual 28
depreciation expense in fiscal years 2015/16 and 2016/17, respectively. The break-down 29
of the impact of these changes by asset category are presented in the following table: 30
31
32
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Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
1
Figure 5.7.2 Depreciation Expense 2
3 4
3.1 Eliminate Provision for Asset Removal Costs 5
Manitoba Hydro currently includes a provision in depreciation rates for asset 6
removal costs. This is a regulatory practice applied under CGAAP by numerous 7
Canadian Utilities. IFRS does not permit the practice of including a provision for 8
the future removal costs of assets in deprecation unless there is a legal or 9
constructive obligation to remove such assets. With the issuance of IFRS 14 10
Regulatory Deferral Accounts, Manitoba could continue to recognize this provision 11
in depreciation rates as a regulatory deferral account. However, Manitoba Hydro 12
has chosen to eliminate this practice upon its transition to IFRS in order to mitigate 13
the impacts of other accounting changes to a net reduction in revenue requirement. 14
15
This is consistent with the findings of the PUB as outlined on page 18 of Order 16
43/13 (April 26, 2013): 17
“The Board accepts Manitoba Hydro’s position that net salvage should be 18
removed from depreciation rates when International Financial reporting 19
Standards are implemented rather than during the test years” 20
21
The estimated impact of this change for Manitoba Hydro’s electric operations, as 22
presented in Figure 5.7.2 is a decrease to depreciation expense of $60 and $63 23
million in fiscal 2015/16 and 2016/17, respectively. 24
25
3.2 Change to the ELG Method 26
IFRS is more specific than CGGAP regarding depreciation. Under IFRS, it is 27
mandatory that items of material cost whose service life is different than other items 28
in the group, be amortized separately. Effectively, if the separate depreciation of an 29
item would have a material impact on net income, that item should be depreciated 30
separately. This requirement is not mandatory under CGAAP. 31
32
The ELG method calculates depreciation with consideration of the different 33
Depreciation (in millions of dollars)
Electric Assets:
Provision
for Asset
Removal
Change to
ELG
2015‐16
IFRS Net
Impact
Provision
for Asset
Removal
Change to
ELG
2016‐17
IFRS Net
Impact
Generation (13)$ 8$ (5)$ (14)$ 9$ (5)$
Transmission & Distribution (42) 21 (21) (45) 23 (22)
Communication (1) 2 1 (1) 1 0
General Equipment 0 0 0 0 0 0
Other (e.g. Buildings, Software) (1) 2 1 0 2 2
Wuskwatim Ltd. Partnership (3) 3 0 (3) 3 0
Net increase (decrease) in revenue requirement (60)$ 36$ (24)$ (63)$ 38$ (25)$
2015‐16 (IFRS) 2016‐17 (IFRS)
Page 6 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
expected service lives for each of the assets within a group. Every significant asset 1
in the class is depreciated over its own expected service life and is therefore 2
expected to be fully depreciated (not over or under depreciated) when removed from 3
service. This will result in an increase in depreciation expense of $36 million in 4
2015/16 and $38 million in 2016/17 as presented in figure 5.7.2. 5
6
The following provides the schedule of depreciation rates for Electric operations, 7
under ASL and ELG depreciation methods. 8
Page 7 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
Depreciation Rate Schedules (Electric operations)
2014‐15 2014‐15 2015‐16
Expected Previous Approved Approved
Service Life ASL Rate % ASL Rate % ELG Rate %
HYDRAULIC GENERATION
GREAT FALLS
DAMS, DYKES AND WEIRS 125 1.28
1.32 1.12
POWERHOUSE 125 1.27
1.28 1.07
POWERHOUSE RENOVATIONS 40 4.40
2.67 2.41
SPILLWAY 80 1.59
1.50 1.35
WATER CONTROL SYSTEMS 65 2.07
1.52 1.35
ROADS AND SITE IMPROVEMENTS 50 2.33
2.42 2.42
TURBINES AND GENERATORS 60 1.82
2.25 2.03
GOVERNORS AND EXCITATION SYSTEM 50 2.11
2.25 2.06
LICENCE RENEWAL 50 2.00
2.04 2.04
A/C ELECTRICAL POWER SYSTEMS 55 2.10
1.84 1.67
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.43
3.86 3.79
AUXILIARY STATION PROCESSES 50 2.59
2.03 2.10
SUPPORT BUILDINGS 65 1.73
1.69 1.36
SUPPORT BUILDING RENOVATIONS 20 5.50
5.50 5.00
POINTE DU BOIS ‐ Original DAMS, DYKES AND WEIRS 125 3.63
3.10
2.70
POWERHOUSE 125 4.39
2.94 2.55
POWERHOUSE RENOVATIONS 40 5.24
4.10 3.71
SPILLWAY 80 10.76
84.53
73.37
WATER CONTROL SYSTEMS 65 3.35
2.11 1.73
ROADS AND SITE IMPROVEMENTS 50 3.36
4.09 3.80
TURBINES AND GENERATORS 60 4.04
2.84 2.44
GOVERNORS AND EXCITATION SYSTEM 50 5.24
4.02 3.68
LICENCE RENEWAL 50 4.76
3.85 3.85
A/C ELECTRICAL POWER SYSTEMS 55 4.58
3.16 2.78
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 5.12
4.30 4.26
AUXILIARY STATION PROCESSES 50 4.03
3.71 3.59
SUPPORT BUILDINGS 65 2.93
2.99 2.59
SUPPORT BUILDING RENOVATIONS 20 5.50
4.47 3.84
POINTE DU BOIS ‐ New DAMS, DYKES AND WEIRS 125 ‐
0.91
0.85
SPILLWAY 80 1.47
1.37 1.49
WATER CONTROL SYSTEMS 65 ‐
1.69 1.64
ROADS AND SITE IMPROVEMENTS 50 ‐
2.20 2.36
A/C ELECTRICAL POWER SYSTEMS 55 ‐
2.40 1.94
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 ‐
4.40 4.54
AUXILIARY STATION PROCESSES 50 ‐
2.20 3.01
SUPPORT BUILDINGS 65 ‐
1.69 1.65
SUPPORT BUILDING RENOVATIONS 20 ‐
5.50 5.00
SEVEN SISTERS DAMS, DYKES AND WEIRS 125 1.03
1.06
0.90
POWERHOUSE 125 0.90
0.91 0.74
POWERHOUSE RENOVATIONS 40 4.40
2.67 2.41
SPILLWAY 80 1.17
1.36 1.17
WATER CONTROL SYSTEMS 65 1.80
1.25 1.02
ROADS AND SITE IMPROVEMENTS 50 1.84
1.78 1.30
TURBINES AND GENERATORS 60 1.64
1.84 1.69
GOVERNORS AND EXCITATION SYSTEM 50 2.00
2.22 2.12
LICENCE RENEWAL 50 2.00
2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 1.91
1.74 1.56
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 3.73
3.80 3.44
AUXILIARY STATION PROCESSES 50 2.13
1.91 2.03
SUPPORT BUILDINGS 65 1.74
1.65 1.52
SUPPORT BUILDING RENOVATIONS 20 5.50
5.50 5.00
DEPRECIABLE GROUP (Electric Operations)
Page 8 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
2014‐15 2014‐15 2015‐16
Expected Previous Approved Approved
Service Life ASL Rate % ASL Rate % ELG Rate %
SLAVE FALLS DAMS, DYKES AND WEIRS 125 1.69 1.71 1.54
POWERHOUSE 125 1.58 1.59 1.43
POWERHOUSE RENOVATIONS 40 4.40 2.75 2.50
SPILLWAY 80 1.87 1.82 1.74
WATER CONTROL SYSTEMS 65 2.18 1.77 1.65
ROADS AND SITE IMPROVEMENTS 50 2.20 2.30 2.36
TURBINES AND GENERATORS 60 1.79 1.91 1.81
GOVERNORS AND EXCITATION SYSTEM 50 2.20 2.22 2.12
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.21 2.00 1.91
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.72 4.42 4.56
AUXILIARY STATION PROCESSES 50 2.73 2.34 2.70
SUPPORT BUILDINGS 65 1.81 2.01 1.89
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
PINE FALLS
DAMS, DYKES AND WEIRS 125 1.17 1.23 1.12
POWERHOUSE 125 0.83 0.83 0.71
POWERHOUSE RENOVATIONS 40 4.40 2.67 2.41
SPILLWAY 80 1.60 1.50 1.49
WATER CONTROL SYSTEMS 65 1.95 1.28 1.06
ROADS AND SITE IMPROVEMENTS 50 1.81 1.68 1.61
TURBINES AND GENERATORS 60 1.47 1.62 1.37
GOVERNORS AND EXCITATION SYSTEM 50 2.20 2.20 2.13
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.06 1.83 1.58
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.25 4.17 4.04
AUXILIARY STATION PROCESSES 50 2.54 1.78 1.81
SUPPORT BUILDINGS 65 1.61 1.62 1.56
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
COMMUNITY DEVELOPMENT COSTS 78 1.17 1.28 1.28
MCARTHUR FALLS DAMS, DYKES AND WEIRS 125 0.91 1.12 1.00
POWERHOUSE 125 0.83 0.84 0.72
POWERHOUSE RENOVATIONS 40 4.40 2.67 2.41
SPILLWAY 80 1.19 1.19 0.97
WATER CONTROL SYSTEMS 65 2.06 1.37 1.25
ROADS AND SITE IMPROVEMENTS 50 1.99 1.94 1.71
TURBINES AND GENERATORS 60 1.06 1.35 0.94
GOVERNORS AND EXCITATION SYSTEM 50 2.10 2.08 1.94
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 1.90 1.72 1.32
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.29 3.62 2.74
AUXILIARY STATION PROCESSES 50 2.58 1.82 1.85
SUPPORT BUILDINGS 65 1.63 1.73 1.67
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
DEPRECIABLE GROUP (Electric Operations)
Page 9 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
2014‐15 2014‐15 2015‐16
Expected Previous Approved ApprovedService Life ASL Rate % ASL Rate % ELG Rate %
KELSEY DAMS, DYKES AND WEIRS 125 1.05 1.13 1.03
POWERHOUSE 125 0.89 1.18 1.08
POWERHOUSE RENOVATIONS 40 4.40 2.75 2.50
SPILLWAY 80 1.34 1.71 1.58
WATER CONTROL SYSTEMS 65 2.09 1.70 1.61
ROADS AND SITE IMPROVEMENTS 50 2.05 2.44 2.30
TURBINES AND GENERATORS 60 1.68 1.90 1.85
GOVERNORS AND EXCITATION SYSTEM 50 2.14 2.25 2.17
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.03 2.11 2.03
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.58 4.67 4.62
AUXILIARY STATION PROCESSES 50 2.63 2.19 2.31
SUPPORT BUILDINGS 65 1.67 1.79 1.73
SUPPORT BUILDING RENOVATIONS 20 4.98 4.98 4.44
GRAND RAPIDS DAMS, DYKES AND WEIRS 125 0.98 1.01 0.90
POWERHOUSE 125 0.91 0.92 0.81
POWERHOUSE RENOVATIONS 40 4.40 2.55 2.28
SPILLWAY 80 1.30 1.28 1.15
WATER CONTROL SYSTEMS 65 1.79 1.10 0.99
ROADS AND SITE IMPROVEMENTS 50 1.68 1.63 1.21
TURBINES AND GENERATORS 60 1.64 1.82 1.74
GOVERNORS AND EXCITATION SYSTEM 50 2.13 2.21 2.13
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.07 1.84 1.66
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.08 3.90 2.49
AUXILIARY STATION PROCESSES 50 2.62 2.02 2.29
SUPPORT BUILDINGS 65 1.66 1.69 1.60
SUPPORT BUILDING RENOVATIONS 20 5.50 5.67 5.00
COMMUNITY DEVELOPMENT COSTS *** 79 1.16 1.21 1.21
KETTLE DAMS, DYKES AND WEIRS 125 0.86 0.86 0.78
POWERHOUSE 125 0.87 0.86 0.79
POWERHOUSE RENOVATIONS 40 4.40 2.75 2.50
SPILLWAY 80 1.33 1.26 1.16
WATER CONTROL SYSTEMS 65 1.55 0.99 0.89
ROADS AND SITE IMPROVEMENTS 50 2.14 2.20 2.31
TURBINES AND GENERATORS 60 1.48 1.90 1.73
GOVERNORS AND EXCITATION SYSTEM 50 1.66 2.14 1.92
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.04 2.04 1.96
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.11 4.20 3.37
AUXILIARY STATION PROCESSES 50 2.44 1.82 1.86
SUPPORT BUILDINGS 65 1.46 1.75 1.70
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
DEPRECIABLE GROUP (Electric Operations)
Page 10 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
2014‐15 2014‐15 2015‐16
Expected Previous Approved Approved
Service Life ASL Rate % ASL Rate % ELG Rate %
LAURIE RIVER
DAMS, DYKES AND WEIRS 125 3.47 3.20 2.70
POWERHOUSE 125 4.25 3.89 3.40
POWERHOUSE RENOVATIONS 40 5.00 5.24 4.76
SPILLWAY 80 3.88 3.44 2.96
WATER CONTROL SYSTEMS 65 3.84 3.52 3.03
ROADS AND SITE IMPROVEMENTS 50 4.01 3.69 3.23
TURBINES AND GENERATORS 60 4.49 4.11 3.62
GOVERNORS AND EXCITATION SYSTEM 50 4.70 4.29 3.81
LICENCE RENEWAL 50 4.55 4.76 4.76
A/C ELECTRICAL POWER SYSTEMS 55 4.08 3.63 3.15
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 7.23 6.28 5.15
AUXILIARY STATION PROCESSES 50 4.30 3.73 3.31
SUPPORT BUILDINGS 65 3.75 3.36 2.87
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
JENPEG DAMS, DYKES AND WEIRS 125 0.92 0.91 0.84
POWERHOUSE 125 0.89 0.90 0.83
POWERHOUSE RENOVATIONS 40 4.40 2.75 2.48
SPILLWAY 80 1.42 1.35 1.28
WATER CONTROL SYSTEMS 65 2.02 1.24 1.07
ROADS AND SITE IMPROVEMENTS 50 2.12 2.07 1.87
TURBINES AND GENERATORS 60 1.63 1.89 1.74
GOVERNORS AND EXCITATION SYSTEM 50 2.20 2.20 2.13
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.05 1.81 1.53
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.53 4.15 3.39
AUXILIARY STATION PROCESSES 50 2.66 1.92 2.06
SUPPORT BUILDINGS 65 1.67 1.69 1.61
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
LAKE WINNIPEG REGULATION DAMS, DYKES AND WEIRS 125 0.82 0.82 0.77
LICENCE RENEWAL 50 2.00 2.02 2.02
COMMUNITY DEVELOPMENT COSTS 85 0.94 1.18 1.18
CHURCHILL RIVER DIVERSION
DAMS, DYKES AND WEIRS 125 0.88 0.88 0.83
SPILLWAY 80 1.47 1.39 1.32
WATER CONTROL SYSTEMS 65 2.21 1.17 1.00
ROADS AND SITE IMPROVEMENTS 50 2.21 2.11 1.78
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.21 1.88 1.57
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.82 4.78 2.36
AUXILIARY STATION PROCESSES 50 2.75 1.97 2.11
SUPPORT BUILDINGS 65 1.69 1.71 1.66
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
COMMUNITY DEVELOPMENT COSTS 90 0.93 1.07 1.07
DEPRECIABLE GROUP (Electric Operations)
Page 11 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
2014‐15 2014‐15 2015‐16
Expected Previous Approved Approved
Service Life ASL Rate % ASL Rate % ELG Rate %
LONG SPRUCE DAMS, DYKES AND WEIRS 125 0.90 0.90 0.83
POWERHOUSE 125 0.90 0.90 0.83
POWERHOUSE RENOVATIONS 40 4.40 2.75 2.50
SPILLWAY 80 1.43 1.36 1.30
WATER CONTROL SYSTEMS 65 2.04 0.99 0.78
ROADS AND SITE IMPROVEMENTS 50 2.10 2.07 1.87
TURBINES AND GENERATORS 60 1.63 1.88 1.69
GOVERNORS AND EXCITATION SYSTEM 50 2.19 2.18 2.08
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.09 1.79 1.51
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.37 4.37 3.87
AUXILIARY STATION PROCESSES 50 2.63 1.60 1.53
SUPPORT BUILDINGS 65 1.69 1.69 1.64
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 4.90
LIMESTONE
DAMS, DYKES AND WEIRS 125 0.90 0.91 0.85
POWERHOUSE 125 0.91 0.91 0.85
POWERHOUSE RENOVATIONS 40 4.40 2.75 2.50
SPILLWAY 80 1.45 1.37 1.37
WATER CONTROL SYSTEMS 65 2.17 1.39 1.28
ROADS AND SITE IMPROVEMENTS 50 2.17 2.14 2.03
TURBINES AND GENERATORS 60 1.68 1.90 1.81
GOVERNORS AND EXCITATION SYSTEM 50 2.17 2.15 1.96
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 2.17 1.89 1.73
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.67 4.16 3.48
AUXILIARY STATION PROCESSES 50 2.71 1.78 1.80
SUPPORT BUILDINGS 65 1.68 1.71 1.63
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 4.89
WUSKWATIM DAMS, DYKES AND WEIRS 125 0.88 0.91 0.87
POWERHOUSE 125 0.88 0.91 0.87
POWERHOUSE RENOVATIONS 40 4.40 2.75 2.50
SPILLWAY 80 1.47 1.36 1.46
WATER CONTROL SYSTEMS 65 2.20 1.68 1.62
ROADS AND SITE IMPROVEMENTS 50 2.20 2.19 2.32
TURBINES AND GENERATORS 60 1.69 1.83 1.78
GOVERNORS AND EXCITATION SYSTEM 50 2.20 2.19 2.12
A/C ELECTRICAL POWER SYSTEMS 55 2.20 1.99 1.92
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.78 4.24 4.39
AUXILIARY STATION PROCESSES 50 2.75 2.13 2.93
SUPPORT BUILDINGS 65 1.69 1.69 1.64
SUPPORT BUILDING RENOVATIONS 20 5.50 5.50 5.00
INFRASTRUCTURE SUPPORTING GENERATION PROVINCIAL ROADS 50 2.30 2.49 2.21
TOWN SITE BUILDING 55 1.71 2.12 2.03
TOWN SITE BUILDINGS RENOVATIONS 20 5.94 5.30 5.00
TOWN SITE OTHER INFRASTRUCTURE 45 2.49 3.11 2.93
DEPRECIABLE GROUP (Electric Operations)
Page 12 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
2014‐15 2014‐15 2015‐16
Expected Previous Approved Approved
Service Life ASL Rate % ASL Rate % ELG Rate %
THERMAL GENERATION
BRANDON UNIT 5 (COAL) POWERHOUSE 75 3.87 4.52 4.50
POWERHOUSE RENOVATIONS 40 10.00 15.88 15.88
ROADS AND SITE IMPROVEMENTS 50 4.56 5.37 5.36
THERMAL TURBINES AND GENERATORS 60 5.03 5.73 5.72
GOVERNORS AND EXCITATION SYSTEM 50 5.07 5.51 5.52
STEAM GENERATOR AND AUXILIARIES 60 3.93 4.06 4.05
LICENCE RENEWAL 50 10.00 14.81 14.81
A/C ELECTRICAL POWER SYSTEMS 55 4.06 4.65 4.64
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 5.41 4.44 4.41
AUXILIARY STATION PROCESSES 50 4.67 5.36 5.37
SUPPORT BUILDINGS 65 4.25 5.97 5.97
SUPPORT BUILDING RENOVATIONS 20 10.00 16.67 16.67
BRANDON UNITS 6 AND 7
POWERHOUSE 75 1.65 1.38 1.26
POWERHOUSE RENOVATIONS 40 4.40 2.72 2.46
THERMAL TURBINES AND GENERATORS 60 2.12 1.70 1.64
GOVERNORS AND EXCITATION SYSTEM 50 2.20 2.20 2.13
COMBUSTION TURBINE 25 4.05 3.87 3.66
LICENCE RENEWAL 50 2.00 2.00 2.00
COMBUSTION TURBINE OVERHAULS 15 11.00 7.33 6.67
A/C ELECTRICAL POWER SYSTEMS 55 2.12 1.88 1.78
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 4.58 4.52 4.63
AUXILIARY STATION PROCESSES 50 2.64 1.91 2.10
SELKIRK POWERHOUSE 75 0.93 0.76 0.79
POWERHOUSE RENOVATIONS 40 4.00 2.45 2.45
ROADS AND SITE IMPROVEMENTS 50 1.35 1.34 1.42
THERMAL TURBINES AND GENERATORS 60 1.46 1.09 1.18
GOVERNORS AND EXCITATION SYSTEM 50 2.00 1.13 1.30
STEAM GENERATOR AND AUXILIARIES 60 1.34 1.49 1.66
LICENCE RENEWAL 50 2.00 2.00 2.00
A/C ELECTRICAL POWER SYSTEMS 55 1.21 1.06 1.03
INSTRUMENTATION, CONTROL AND D/C SYSTEMS 25 2.41 2.11 2.40
AUXILIARY STATION PROCESSES 50 1.64 1.19 1.44
SUPPORT BUILDINGS 65 1.06 1.06 1.13
SUPPORT BUILDING RENOVATIONS 20 5.00 5.00 5.00
DEPRECIABLE GROUP (Electric Operations)
Page 13 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
2014‐15 2014‐15 2015‐16
Expected Previous Approved Approved
Service Life ASL Rate % ASL Rate % ELG Rate %
DIESEL GENERATION BUILDINGS 25 2.57 3.15 3.17
BUILDING RENOVATIONS 15 5.14 6.67 6.67
ENGINES AND GENERATORS ‐ OVERHAULS 4 20.00 25.00 25.00
ENGINES AND GENERATORS 22 1.88 2.24 2.73
ACCESSORY STATION EQUIPMENT 20 3.07 3.70 3.67
FUEL STORAGE AND HANDLING 25 2.28 2.37 2.60
TRANSMISSION ROADS, TRAILS AND BRIDGES 50 2.51 2.19 2.18
METAL TOWERS AND CONCRETE POLES 85 1.51 1.54 1.23
POLES AND FIXTURES 55 2.49 2.48 1.80
GROUND LINE TREATMENT 10 10.00 10.00 10.00
OVERHEAD CONDUCTOR AND DEVICES 80 1.62 1.27 1.10
UNDERGROUND CABLE AND DEVICES 45 2.23 1.96 1.81
COMMUNITY DEVELOPMENT COSTS *** 79 1.27 1.27 1.27
SUBSTATIONS BUILDINGS 65 1.49 1.47 1.46
BUILDING RENOVATIONS 20 5.00 5.00 5.00
ROADS, STEEL STRUCTURES AND CIVIL SITE WORK 50 2.10 1.95 1.76
POLES AND FIXTURES 45 3.25 3.01 2.39
POWER TRANSFORMERS 50 2.21 2.44 2.43
OTHER TRANSFORMERS 50 3.09 2.29 2.26
INTERRUPTING EQUIPMENT 50 2.41 2.52 2.31
OTHER STATION EQUIPMENT 45 2.54 2.47 2.20
ELECTRONIC EQUIPMENT AND BATTERIES 25 4.76 3.81 3.90
SYNCHRONOUS CONDENSERS AND UNIT TRANSFORMERS 65 1.68 1.80 1.52
SYNCHRONOUS CONDENSER OVERHAULS 15 7.43 7.15 5.58
HVDC CONVERTER EQUIPMENT 30 4.13 3.22 2.61
HVDC SERIALIZED EQUIPMENT 30 4.18 3.04 2.07
HVDC ACCESSORY STATION EQUIPMENT 36 2.85 2.98 2.67
HVDC ELECTRONIC EQUIPMENT AND BATTERIES 25 4.66 3.10 2.27
DISTRIBUTION
CONCRETE DUCTLINE AND MANHOLES 75 2.29 2.23 2.25
CONCRETE DUCTLINE AND MANHOLE REFURBISHMENTS 30 2.08 3.66 3.70
METAL TOWERS 60 1.99 2.10 1.87
POLES AND FIXTURES 65 2.10 1.96 1.58
GROUND LINE TREATMENT 12 9.58 7.39 7.39
OVERHEAD CONDUCTOR AND DEVICES 60 1.98 2.24 1.80
UNDERGROUND CABLE AND DEVICES ‐ 66 KV 60 1.48 1.72 2.07
UNDERGROUND CABLE AND DEVICES ‐ PRIMARY 60 1.69 1.70 1.83
UNDERGROUND CABLE AND DEVICES ‐ SECONDARY 44 2.21 2.27 2.31
SERIALIZED EQUIPMENT ‐ OVERHEAD 45 2.86 2.28 2.10
DSC ‐ HIGH VOLTAGE TRANSFORMERS 50 2.19 2.34 2.34
SERIALIZED EQUIPMENT ‐ UNDERGROUND 42 2.62 2.60 2.40
ELECTRONIC EQUIPMENT 10 10.00 10.53 10.53
SERVICES 35 4.38 2.92 1.89
STREET LIGHTING 45 3.04 2.56 2.20
DEPRECIABLE GROUP (Electric Operations)
Page 14 of 14
Manitoba Hydro Appendix 5.6 2015/16 & 2016/17 General Rate Application January 23, 2015
2014‐15 2014‐15 2015‐16
Expected Previous Approved ApprovedService Life ASL Rate % ASL Rate % ELG Rate %
METERS
METERS ‐ ELECTRONIC 15 6.10 9.61 10.52
METERS ‐ ANALOG 26 13.54 3.84 4.21
METERING EXCHANGES 15 6.67 6.67 6.67
METERING TRANSFORMERS 50 2.20 1.80 2.12
COMMUNICATION BUILDINGS 65 1.67 1.41 1.48
BUILDING RENOVATIONS 20 5.67 4.95 4.58
BUILDING ‐ SYSTEM CONTROL CENTRE 75 1.68 1.39 1.40
COMMUNICATION TOWERS 60 1.82 1.82 2.01
FIBRE OPTIC AND METALLIC CABLE 35 3.06 3.12 3.45
CARRIER EQUIPMENT 20 7.68 4.74 4.90
OPERATIONAL IT EQUIPMENT 5 22.97 21.00 20.00
MOBILE RADIO, TELEPHONE AND VIDEO CONFERENCING 8 10.24 18.56 16.64
OPERATIONAL DATA NETWORK 8 14.10 13.13 12.50
POWER SYSTEM CONTROL 15 11.16 5.63 5.50
MOTOR VEHICLES
PASSENGER VEHICLES 11 11.09 7.03 7.59
LIGHT TRUCKS 12 7.85 7.16 7.54
HEAVY TRUCKS 19 5.83 4.68 5.01
CONSTRUCTION EQUIPMENT 23 5.27 2.77 3.23
LARGE SOFT‐TRACK EQUIPMENT 27 4.28 2.96 3.79
TRAILERS 35 1.94 2.38 2.91
MISCELLANEOUS VEHICLES 13 5.93 4.90 6.60
BUILDINGS BUILDINGS ‐ GENERAL 65 1.59 1.65 1.73
BUILDING RENOVATIONS 20 7.14 5.59 5.00
BUILDING ‐ 360 PORTAGE ‐ CIVIL 100 1.00 1.00 1.06
BUILDING ‐ 360 PORTAGE ‐ ELECTRO/MECHANICAL 45 2.21 2.23 2.56
LEASEHOLD IMPROVEMENTS ‐ SONY PLACE 10 10.00 10.00 10.00
GENERAL EQUIPMENT
TOOLS, SHOP AND GARAGE EQUIPMENT 15 7.74 6.48 6.48
COMPUTER EQUIPMENT 5 28.48 20.00 20.00
OFFICE FURNITURE AND EQUIPMENT 20 4.81 5.00 5.00
HOT WATER TANKS 6 21.20 16.67 16.67
EASEMENTS EASEMENTS 75 1.28 1.33 1.33
COMPUTER SOFTWARE AND DEVELOPMENT COMPUTER DEVELOPMENT ‐ MAJOR SYSTEMS 11 9.47 8.75 8.82
COMPUTER DEVELOPMENT ‐ SMALL SYSTEMS 10 10.00 9.13 9.13
COMPUTER SOFTWARE ‐ GENERAL 5 19.76 20.00 20.00
COMPUTER SOFTWARE ‐ COMMUNICATION/OPERATIONAL 5 13.93 27.31 27.31
OPERATIONAL SYSTEM MAJOR SOFTWARE ‐ EMS/SCADA 7 23.35 8.06 9.33
DEPRECIABLE GROUP (Electric Operations)
Gannett Fleming Canada ULC
Suite 277 • 200 Rivercrest Drive S.E. • Calgary, AB T2C 2X5 • Canada t: 403.257.5946 • f: 403.257.5947
www.gannettfleming.com www.gfvrd.com
January 14, 2015 Manitoba Hydro 360 Portage Avenue Winnipeg, Manitoba T3C 0G8 Attention: Mr. Darren Rainkie Vice-President, Finance and Regulatory Ladies and Gentlemen: Pursuant to your request, we have calculated depreciation rates based on your original cost as of March 31, 2014 using the depreciation calculation procedures that were approved in your last depreciation study, namely the use of the Average Service Life (”ASL”) procedure and incorporation of estimated net salvage percentages. The attached schedules provide a summary of the depreciation rates related to the electric generation, transmission, substation, distribution and general plant assets of Manitoba Hydro and the Wuskwatim Power Limited Partnership as of March 31, 2014. The calculated annual depreciation accrual rates presented in the report are applicable to plant in service as of March 31, 2014. The depreciation rates are based on the average service life estimates and interim survivor curve determinations as recently completed in the full depreciation study report. The net salvage percentages used in the enclosed schedules of depreciation rates are consistent with the percentages used in the 2010 Depreciation Study. Gannett Fleming has calculated and is providing these requested schedules of depreciation rates in order to provide continuity from the last depreciation study, through the transition to the depreciation rates as provided in the recently completed Gannett Fleming Depreciation Study report.
Appendix 5.6 - Attachment 1
Page 2 of 2
As the attached schedules are a work product of Gannett Fleming, we ask that this cover letter be provided any time that the attached schedules are distributed. Gannett Fleming does, however, authorize the distribution of the electronic version of the attached schedules.
Respectfully submitted,
GANNETT FLEMING CANADA ULC
LARRY E. KENNEDY Vice President LEK:hac Project: 058390:400
/Attachments - 4
Appendix 5.6 - Attachment 1
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5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
20
72
50
-R4
(10
)2
90
,55
26
,45
52
.22
(17
)6
,43
82
.22
11
15
L.
LIC
EN
CE
RE
NE
WA
L2
07
25
0-S
Q0
2.0
0*
11
15
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
20
72
55
-R4
(10
)1
1,9
24
,23
02
40
,66
52
.02
(32
,97
5)
20
7,6
90
1.7
41
11
5Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
20
72
25
-S2
(10
)4
,96
0,0
07
21
8,2
40
4.4
0(2
9,8
94
)1
88
,34
73
.80
11
15
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
07
25
0-R
2(1
0)
8,5
12
,85
31
93
,19
62
.27
(30
,54
3)
16
2,6
53
1.9
11
11
5X
SU
PP
OR
T B
UIL
DIN
GS
20
72
65
-S3
(10
)6
08
,29
41
1,1
31
1.8
3(1
,09
9)
10
,03
21
.65
11
15
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
07
22
0-S
Q(1
0)
5.5
0*
TO
TA
L S
EV
EN
SIS
TE
RS
13
4,5
70
,55
32
,42
3,1
79
1.8
0(2
69
,61
2)
2,1
53
,56
71
.60
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
- 1 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
SL
AV
E F
AL
LS
11
20
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
07
21
25
-R4
(10
)9
54
,68
41
6,4
43
1.7
2(7
6)
16
,36
71
.71
11
20
BP
OW
ER
HO
US
E2
07
21
25
-R4
(10
)4
5,6
92
,19
47
35
,08
81
.61
(7,8
30
)7
27
,25
81
.59
11
20
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
20
72
40
-SQ
(10
)2
.75
*1
12
0D
SP
ILL
WA
Y
20
72
80
-R3
(10
)1
,24
1,2
73
22
,80
21
.84
(15
1)
22
,65
11
.82
11
20
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
20
72
65
-R4
(10
)3
18
,93
35
,87
81
.84
(23
3)
5,6
45
1.7
71
12
0F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
20
72
50
-R3
(10
)3
7,9
71
,79
78
61
,10
72
.27
11
,26
08
72
,36
72
.30
11
20
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
07
26
0-S
3(1
0)
12
,24
6,5
29
23
5,1
65
1.9
2(7
39
)2
34
,42
61
.91
11
20
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M2
07
25
0-R
4(1
0)
33
6,6
52
7,5
17
2.2
3(4
7)
7,4
70
2.2
21
12
0L
.L
ICE
NC
E R
EN
EW
AL
20
72
50
-SQ
02
.00
*1
12
0P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
07
25
5-R
4(1
0)
21
,63
1,8
50
44
0,3
52
2.0
4(6
,91
1)
43
3,4
41
2.0
01
12
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
20
72
25
-S2
(10
)4
,44
6,2
95
19
5,6
37
4.4
09
44
19
6,5
81
4.4
21
12
0R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
20
72
50
-R2
(10
)5
,28
8,1
54
12
3,1
64
2.3
38
04
12
3,9
68
2.3
41
12
0X
SU
PP
OR
T B
UIL
DIN
GS
20
72
65
-S3
(10
)3
,30
6,5
77
60
,38
91
.83
6,1
65
66
,55
42
.01
11
20
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
20
72
20
-SQ
(10
)5
.50
*T
OT
AL
SL
AV
E F
AL
LS
13
3,4
34
,93
82
,70
3,5
42
2.0
33
,18
42
,70
6,7
26
2.0
3
PIN
E F
AL
LS
1
12
5A
DA
MS
, DY
KE
S A
ND
WE
IRS
20
92
12
5-R
4(1
0)
18
,30
1,5
12
23
0,0
68
1.2
6(4
,45
2)
22
5,6
16
1.2
31
12
5B
PO
WE
RH
OU
SE
20
92
12
5-R
4(1
0)
10
,06
0,8
43
95
,59
20
.95
(11
,89
8)
83
,69
40
.83
11
25
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S2
09
24
0-S
Q(1
0)
12
1,8
09
3,3
50
2.7
5(1
02
)3
,24
92
.67
11
25
DS
PIL
LW
AY
2
09
28
0-R
3(1
0)
93
,37
61
,41
31
.51
(14
)1
,39
91
.50
11
25
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
20
92
65
-R4
(10
)3
,66
0,8
33
62
,02
51
.69
(15
,26
1)
46
,76
41
.28
****
11
25
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2
09
25
0-R
3(1
0)
1,1
80
,05
82
5,9
61
2.2
0(6
,18
2)
19
,77
91
.68
11
25
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
09
26
0-S
3(1
0)
9,3
18
,15
41
71
,17
51
.84
(19
,91
1)
15
1,2
64
1.6
21
12
5H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M2
09
25
0-R
4(1
0)
2.2
0*
11
25
L.
LIC
EN
CE
RE
NE
WA
L2
09
25
0-S
Q0
2.0
0*
11
25
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
20
92
55
-R4
(10
)5
,09
6,9
78
10
2,0
41
2.0
0(8
,70
6)
93
,33
51
.83
11
25
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
09
22
5-S
2(1
0)
3,8
81
,57
31
70
,78
94
.40
(8,8
42
)1
61
,94
74
.17
11
25
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
09
25
0-R
2(1
0)
3,9
76
,77
88
7,5
00
2.2
0(1
6,7
64
)7
0,7
36
1.7
81
12
5X
SU
PP
OR
T B
UIL
DIN
GS
20
92
65
-S3
(10
)3
36
,41
25
,69
91
.69
(23
6)
5,4
63
1.6
21
12
5W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
20
92
20
-SQ
(10
)5
.50
*1
12
5Z
CO
MM
UN
ITY
DE
VE
LO
PM
EN
T C
OS
TS
***
20
92
78
-SQ
02
6,5
31
,77
03
39
,60
71
.28
33
9,6
07
1.2
8**
TO
TA
L P
INE
FA
LL
S
82
,56
0,0
97
1,2
95
,22
01
.57
(92
,36
7)
1,2
02
,85
31
.46
MC
AR
TH
UR
FA
LL
S1
13
0A
DA
MS
, DY
KE
S A
ND
WE
IRS
20
95
12
5-R
4(1
0)
6,8
37
,35
67
8,7
08
1.1
5(2
,37
0)
76
,33
81
.12
11
30
BP
OW
ER
HO
US
E2
09
51
25
-R4
(10
)9
,35
8,1
05
87
,15
40
.93
(8,9
44
)7
8,2
10
0.8
41
13
0C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
20
95
40
-SQ
(10
)4
05
,46
11
1,1
50
2.7
5(3
38
)1
0,8
12
2.6
71
13
0D
SP
ILL
WA
Y2
09
58
0-R
3(1
0)
2,4
17
,50
43
3,3
28
1.3
8(4
,57
4)
28
,75
41
.19
11
30
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
20
95
65
-R4
(10
)1
1,7
03
,20
31
98
,25
21
.69
(37
,99
5)
16
0,2
57
1.3
71
13
0F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
20
95
50
-R3
(10
)2
35
,26
25
,17
62
.20
(60
9)
4,5
67
1.9
41
13
0G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
20
95
60
-S3
(10
)5
,37
9,6
18
98
,84
21
.84
(26
,05
0)
72
,79
21
.35
11
30
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M2
09
55
0-R
4(1
0)
11
9,3
15
2,6
25
2.2
0(1
40
)2
,48
52
.08
11
30
L.
LIC
EN
CE
RE
NE
WA
L2
09
55
0-S
Q0
2.0
0*
11
30
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
20
95
55
-R4
(10
)2
,52
1,7
61
50
,48
62
.00
(7,0
29
)4
3,4
57
1.7
21
13
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
20
95
25
-S2
(10
)1
,27
5,8
76
52
,28
64
.10
(6,0
64
)4
6,2
22
3.6
21
13
0R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
20
95
50
-R2
(10
)3
,61
6,0
31
79
,55
32
.20
(13
,78
2)
65
,77
11
.82
11
30
X.
SU
PP
OR
T B
UIL
DIN
GS
20
95
65
-S3
(10
)1
.73
*1
13
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
09
52
0-S
Q(1
0)
5.5
0*
TO
TA
L M
CA
RT
HU
R F
AL
LS
43
,86
9,4
89
69
7,5
60
1.5
9(1
07
,89
5)
58
9,6
65
1.3
4
- 2 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
KE
LS
EY
11
35
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
10
11
25
-R4
(10
)9
,29
6,4
18
97
,65
01
.05
7,7
13
10
5,3
63
1.1
31
13
5B
PO
WE
RH
OU
SE
21
01
12
5-R
4(1
0)
71
,29
4,3
13
80
3,1
77
1.1
33
9,4
68
84
2,6
45
1.1
81
13
5C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S2
10
14
0-S
Q(1
0)
2.7
5*
11
35
DS
PIL
LW
AY
2
10
18
0-R
3(1
0)
7,1
96
,92
61
00
,39
41
.39
22
,63
01
23
,02
41
.71
11
35
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
21
01
65
-R4
(10
)3
5,3
42
,56
45
98
,70
31
.69
2,4
98
60
1,2
01
1.7
01
13
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
21
01
50
-R3
(10
)1
2,3
10
,41
22
70
,82
92
.20
29
,68
23
00
,51
12
.44
11
35
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
10
16
0-S
3(1
0)
14
6,3
83
,85
72
,68
9,0
71
1.8
49
7,3
40
2,7
86
,41
11
.90
11
35
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M2
10
15
0-R
4(1
0)
6,9
48
,60
61
52
,86
92
.20
3,5
44
15
6,4
13
2.2
51
13
5L
.L
ICE
NC
E R
EN
EW
AL
21
01
50
-SQ
02
.00
*1
13
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
10
15
5-R
4(1
0)
40
,49
4,5
15
81
0,7
00
2.0
04
5,4
44
85
6,1
44
2.1
11
13
5Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
21
01
25
-S2
(10
)1
3,6
50
,81
65
97
,50
14
.38
40
,27
46
37
,77
54
.67
11
35
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
10
15
0-R
2(1
0)
9,9
29
,30
22
18
,44
52
.20
(1,2
47
)2
17
,19
82
.19
11
35
XS
UP
PO
RT
BU
ILD
ING
S2
10
16
5-S
3(1
0)
13
,44
8,5
02
22
8,4
85
1.7
01
2,0
98
24
0,5
83
1.7
91
13
5W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
10
12
0-S
Q(1
0)
1,5
98
,81
78
7,9
35
5.5
0(8
,27
9)
79
,65
64
.98
TO
TA
L K
EL
SE
Y3
67
,89
5,0
48
6,6
55
,75
91
.81
29
1,1
66
6,9
46
,92
51
.89
GR
AN
D R
AP
IDS
11
40
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
09
11
25
-R4
(10
)5
6,6
13
,94
66
00
,90
71
.06
(27
,38
3)
57
3,5
24
1.0
11
14
0B
PO
WE
RH
OU
SE
20
91
12
5-R
4(1
0)
24
,50
6,5
22
24
0,9
43
0.9
8(1
5,3
47
)2
25
,59
60
.92
11
40
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S2
09
14
0-S
Q(1
0)
31
,60
38
69
2.7
5(6
3)
80
62
.55
11
40
DS
PIL
LW
AY
2
09
18
0-R
3(1
0)
5,4
51
,76
07
5,2
61
1.3
8(5
,67
8)
69
,58
31
.28
11
40
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
20
91
65
-R4
(10
)1
5,9
82
,49
22
70
,74
31
.69
(94
,72
8)
17
6,0
16
1.1
01
14
0F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
20
91
50
-R3
(10
)2
,58
1,4
75
56
,79
22
.20
(14
,82
1)
41
,97
11
.63
11
40
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
09
16
0-S
3(1
0)
11
3,2
13
,62
52
,07
9,8
40
1.8
4(1
4,3
60
)2
,06
5,4
80
1.8
21
14
0H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
20
91
50
-R4
(10
)1
,92
2,9
15
42
,30
42
.20
15
54
2,4
59
2.2
1**
11
40
LL
ICE
NC
E R
EN
EW
AL
20
91
50
-SQ
08
3,1
22
,20
41
,66
2,4
44
2.0
01
,66
2,4
44
2.0
0**
11
40
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
20
91
55
-R4
(10
)8
,24
0,5
45
16
4,9
76
2.0
0(1
3,5
18
)1
51
,45
81
.84
11
40
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
09
12
5-S
2(1
0)
4,6
90
,24
52
06
,37
14
.40
(23
,64
0)
18
2,7
31
3.9
01
14
0R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
20
91
50
-R2
(10
)1
2,3
34
,10
82
72
,02
02
.21
(22
,87
2)
24
9,1
49
2.0
21
14
0X
SU
PP
OR
T B
UIL
DIN
GS
20
91
65
-S3
(10
)8
,70
0,8
19
14
7,5
36
1.7
0(4
19
)1
47
,11
71
.69
**1
14
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
09
12
0-S
Q(1
0)
6,8
28
,23
43
75
,55
35
.50
11
,67
93
87
,23
25
.67
11
40
ZC
OM
MU
NIT
Y D
EV
EL
OP
ME
NT
CO
ST
S *
**2
09
17
9-S
Q0
13
5,2
05
,07
31
,71
7,1
04
1.2
7(8
6,5
66
)1
,63
0,5
38
1.2
1T
OT
AL
GR
AN
D R
AP
IDS
47
9,4
25
,56
67
,91
3,6
63
1.6
5(3
07
,56
1)
7,6
06
,10
21
.59
KE
TT
LE
11
45
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
11
11
25
-R4
(10
)4
5,2
80
,66
34
14
,25
20
.91
(24
,54
7)
38
9,7
05
0.8
61
14
5B
PO
WE
RH
OU
SE
21
11
12
5-R
4(1
0)
14
6,3
13
,13
81
,34
2,1
53
0.9
2(7
8,6
17
)1
,26
3,5
36
0.8
61
14
5C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S2
11
14
0-S
Q(1
0)
2.7
5*
11
45
DS
PIL
LW
AY
2
11
18
0-R
3(1
0)
25
,40
6,9
60
34
9,3
46
1.3
8(2
8,1
40
)3
21
,20
61
.26
11
45
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
21
11
65
-R4
(10
)1
9,0
33
,81
63
22
,43
31
.69
(13
3,7
48
)1
88
,68
50
.99
11
45
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2
11
15
0-R
3(1
0)
55
6,7
23
12
,24
82
.20
23
12
,27
12
.20
11
45
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
11
16
0-S
3(1
0)
99
,16
3,3
84
1,8
21
,63
11
.84
60
,97
91
,88
2,6
10
1.9
01
14
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
21
11
50
-R4
(10
)6
,93
0,6
43
15
2,4
74
2.2
0(4
,19
6)
14
8,2
78
2.1
41
14
5L
.L
ICE
NC
E R
EN
EW
AL
21
11
50
-SQ
02
.00
*1
14
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
11
15
5-R
4(1
0)
38
,77
9,6
13
77
6,3
68
2.0
01
6,0
05
79
2,3
73
2.0
41
14
5Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
21
11
25
-S2
(10
)1
6,2
63
,03
17
15
,57
34
.40
(32
,10
1)
68
3,4
72
4.2
01
14
5R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
21
11
50
-R2
(10
)1
9,3
06
,61
54
24
,74
62
.20
(73
,19
6)
35
1,5
50
1.8
21
14
5X
SU
PP
OR
T B
UIL
DIN
GS
21
11
65
-S3
(10
)2
,45
6,2
58
41
,60
91
.69
1,2
81
42
,89
01
.75
11
45
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
11
12
0-S
Q(1
0)
5.5
0*
TO
TA
L K
ET
TL
E4
19
,49
0,8
45
6,3
72
,83
31
.52
(29
6,2
56
)6
,07
6,5
77
1.4
5
- 3 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
LA
UR
IE R
IVE
R1
15
0A
DA
MS
, DY
KE
S A
ND
WE
IRS
20
35
12
5-R
4(1
0)
35
5,5
38
8,4
55
2.3
82
,91
91
1,3
74
3.2
01
15
0B
PO
WE
RH
OU
SE
20
35
12
5-R
4(1
0)
7,6
64
,14
62
67
,95
83
.50
29
,93
12
97
,88
93
.89
11
50
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
20
35
40
-SQ
(10
)5
.24
*1
15
0D
SP
ILL
WA
Y2
03
58
0-R
3(1
0)
87
0,0
00
24
,49
92
.82
5,4
57
29
,95
63
.44
11
50
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
20
35
65
-R4
(10
)4
58
,03
31
3,2
50
2.8
92
,87
11
6,1
21
3.5
21
15
0F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
20
35
50
-R3
(10
)1
,44
1,9
14
43
,35
13
.01
9,7
97
53
,14
83
.69
11
50
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
03
56
0-S
3(1
0)
4,6
03
,13
61
76
,55
43
.84
12
,78
41
89
,33
84
.11
11
50
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M2
03
55
0-R
4(1
0)
88
2,6
53
36
,34
74
.12
1,5
05
37
,85
24
.29
11
50
L.
LIC
EN
CE
RE
NE
WA
L2
03
55
0-S
Q0
4.7
6*
11
50
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
20
35
55
-R4
(10
)1
,44
1,9
45
44
,31
03
.07
7,9
67
52
,27
73
.63
11
50
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
03
52
5-S
2(1
0)
1,2
20
,04
75
4,2
03
4.4
42
2,4
34
76
,63
76
.28
11
50
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
03
55
0-R
2(1
0)
30
8,5
04
9,8
71
3.2
01
,63
91
1,5
10
3.7
31
15
0X
SU
PP
OR
T B
UIL
DIN
GS
20
35
65
-S3
(10
)3
55
,91
99
,47
52
.66
2,4
73
11
,94
83
.36
11
50
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
03
52
0-S
Q(1
0)
5.5
0*
TO
TA
L L
AU
RIE
RIV
ER
19
,60
1,8
35
68
8,2
73
3.5
19
9,7
78
78
8,0
51
4.0
2
JE
NP
EG
11
55
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
11
81
25
-R4
(10
)1
6,4
38
,69
01
57
,05
00
.96
(7,4
88
)1
49
,56
20
.91
11
55
BP
OW
ER
HO
US
E2
11
81
25
-R4
(10
)7
6,9
05
,29
47
04
,61
90
.92
(12
,56
6)
69
2,0
53
0.9
01
15
5C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
21
18
40
-SQ
(10
)2
6,4
46
72
72
.75
72
72
.75
**1
15
5D
SP
ILL
WA
Y
21
18
80
-R3
(10
)1
4,9
42
,73
32
05
,46
71
.38
(3,1
14
)2
02
,35
31
.35
11
55
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
21
18
65
-R4
(10
)1
7,1
67
,20
22
90
,81
21
.69
(77
,84
2)
21
2,9
70
1.2
41
15
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
21
18
50
-R3
(10
)1
,56
3,2
05
34
,39
12
.20
(2,1
06
)3
2,2
86
2.0
71
15
5G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
21
18
60
-S3
(10
)9
1,7
16
,37
11
,68
4,8
30
1.8
45
1,8
40
1,7
36
,67
01
.89
11
55
H.
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
21
18
50
-R4
(10
)2
.20
*1
15
5L
.L
ICE
NC
E R
EN
EW
AL
21
18
50
-SQ
02
.00
*1
15
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
11
85
5-R
4(1
0)
21
,64
1,6
08
43
3,2
65
2.0
0(4
2,0
32
)3
91
,23
31
.81
11
55
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
11
82
5-S
2(1
0)
3,6
06
,71
31
58
,69
54
.40
(9,0
31
)1
49
,66
44
.15
11
55
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
11
85
0-R
2(1
0)
13
,68
5,7
52
30
1,0
87
2.2
0(3
7,7
06
)2
63
,38
11
.92
11
55
XS
UP
PO
RT
BU
ILD
ING
S2
11
86
5-S
3(1
0)
7,8
85
,39
71
33
,57
91
.69
(39
1)
13
3,1
88
1.6
91
15
5W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
11
82
0-S
Q(1
0)
5.5
0*
TO
TA
L J
EN
PE
G2
65
,57
9,4
12
4,1
04
,52
21
.55
(14
0,4
36
)3
,96
4,0
86
1.4
9
LA
KE
WIN
NIP
EG
RE
GU
LA
TIO
N1
16
0A
DA
MS
, DY
KE
S A
ND
WE
IRS
12
5-R
4(1
0)
11
0,4
16
,01
49
71
,66
10
.88
(66
,19
7)
90
5,4
64
0.8
21
16
0L
LIC
EN
CE
RE
NE
WA
L
5
0-S
Q0
25
0,0
00
5,0
00
2.0
04
15
,04
12
.02
11
60
ZC
OM
MU
NIT
Y D
EV
EL
OP
ME
NT
CO
ST
S *
**
8
5-S
Q0
43
6,7
87
,85
75
,15
4,0
97
1.1
85
,15
4,0
97
1.1
8**
TO
TA
L L
AK
E W
INN
IPE
G R
EG
UL
AT
ION
54
7,4
53
,87
16
,13
0,7
58
1.1
2(6
6,1
56
)6
,06
4,6
02
1.1
1
CH
UR
CH
ILL
RIV
ER
DIV
ER
SIO
N1
16
5A
DA
MS
, DY
KE
S A
ND
WE
IRS
12
5-R
4(1
0)
12
0,8
16
,67
91
,06
3,1
87
0.8
8(9
00
)1
,06
2,2
87
0.8
81
16
5D
SP
ILL
WA
Y
80
-R3
(10
)5
9,6
22
,87
08
19
,81
41
.37
10
,13
58
29
,94
91
.39
11
65
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
65
-R4
(10
)1
8,8
58
,66
73
19
,46
61
.69
(99
,01
8)
22
0,4
49
1.1
71
16
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
50
-R3
(10
)7
,28
4,0
36
16
0,2
49
2.2
0(6
,59
0)
15
3,6
59
2.1
11
16
5L
.L
ICE
NC
E R
EN
EW
AL
50
-SQ
02
.00
*1
16
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S
5
5-R
4(1
0)
1,7
10
,88
93
4,2
52
2.0
0(2
,10
7)
32
,14
51
.88
11
65
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S
2
5-S
2(1
0)
1,5
41
,73
76
7,8
36
4.4
05
,85
67
3,6
92
4.7
81
16
5R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
50
-R2
(10
)1
,86
4,2
57
41
,01
42
.20
(4,3
79
)3
6,6
35
1.9
71
16
5X
SU
PP
OR
T B
UIL
DIN
GS
65
-S3
(10
)7
9,3
09
1,3
43
1.6
91
51
,35
81
.71
11
65
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S
2
0-S
Q(1
0)
5.5
0*
11
65
ZC
OM
MU
NIT
Y D
EV
EL
OP
ME
NT
CO
ST
S *
**
9
0-S
Q0
35
1,0
65
,14
73
,89
6,8
23
1.1
1(1
50
,76
6)
3,7
46
,05
71
.07
TO
TA
L C
HU
RC
HIL
L R
IVE
R D
IVE
RS
ION
56
2,8
43
,59
06
,40
3,9
84
1.1
4(2
47
,75
3)
6,1
56
,23
11
.09
- 4 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
LO
NG
SP
RU
CE
11
70
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
11
81
25
-R4
(10
)6
5,3
92
,34
46
00
,04
10
.92
(8,8
80
)5
91
,16
10
.90
11
70
BP
OW
ER
HO
US
E2
11
81
25
-R4
(10
)1
43
,80
0,9
35
1,3
17
,68
30
.92
(19
,93
0)
1,2
97
,75
30
.90
11
70
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
21
18
40
-SQ
(10
)2
.75
*1
17
0D
SP
ILL
WA
Y
21
18
80
-R3
(10
)4
2,2
73
,61
75
81
,26
21
.37
(6,1
05
)5
75
,15
71
.36
11
70
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
21
18
65
-R4
(10
)5
7,9
46
,28
19
81
,61
01
.69
(40
9,2
81
)5
72
,33
00
.99
11
70
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2
11
85
0-R
3(1
0)
1,3
76
,63
03
0,2
86
2.2
0(1
,74
9)
28
,53
72
.07
11
70
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
11
86
0-S
3(1
0)
14
3,3
28
,64
32
,63
2,9
47
1.8
46
4,7
95
2,6
97
,74
21
.88
11
70
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M2
11
85
0-R
4(1
0)
14
5,8
44
3,2
09
2.2
0(3
0)
3,1
79
2.1
81
17
0L
.L
ICE
NC
E R
EN
EW
AL
21
18
50
-SQ
02
.00
*1
17
0P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
11
85
5-R
4(1
0)
30
,61
0,7
40
61
2,8
27
2.0
0(6
4,8
30
)5
47
,99
71
.79
11
70
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
11
82
5-S
2(1
0)
13
,11
1,9
57
57
6,9
26
4.4
0(4
,29
6)
57
2,6
30
4.3
71
17
0R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
21
18
50
-R2
(10
)1
2,3
85
,77
72
72
,48
72
.20
(73
,69
6)
19
8,7
91
1.6
01
17
0X
SU
PP
OR
T B
UIL
DIN
GS
21
18
65
-S3
(10
)1
60
,48
42
,71
91
.69
(7)
2,7
12
1.6
91
17
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
11
82
0-S
Q(1
0)
20
5,6
81
11
,31
25
.50
11
,31
25
.50
**T
OT
AL
LO
NG
SP
RU
CE
51
0,7
38
,93
47
,62
3,3
09
1.4
9(5
24
,00
8)
7,0
99
,30
11
.39
LIM
ES
TO
NE
11
75
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
13
11
25
-R4
(10
)3
3,2
87
,04
93
03
,96
20
.91
(1,1
16
)3
02
,84
60
.91
11
75
BP
OW
ER
HO
US
E2
13
11
25
-R4
(10
)4
61
,59
0,7
45
4,2
16
,70
70
.91
(17
,18
2)
4,1
99
,52
60
.91
11
75
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
21
31
40
-SQ
(10
)2
.75
*1
17
5D
SP
ILL
WA
Y
21
31
80
-R3
(10
)2
01
,41
6,3
80
2,7
69
,47
51
.37
(6,1
34
)2
,76
3,3
41
1.3
71
17
5E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S2
13
16
5-R
4(1
0)
11
6,3
25
,93
41
,97
0,5
61
1.6
9(3
50
,12
6)
1,6
20
,43
51
.39
11
75
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2
13
15
0-R
3(1
0)
17
,38
4,6
03
38
2,4
61
2.2
0(1
0,4
89
)3
71
,97
22
.14
11
75
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
13
16
0-S
3(1
0)
40
4,3
29
,62
97
,42
7,5
35
1.8
42
49
,27
47
,67
6,8
09
1.9
01
17
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
21
31
50
-R4
(10
)1
6,5
98
,50
93
65
,16
72
.20
(7,5
02
)3
57
,66
52
.15
11
75
L.
LIC
EN
CE
RE
NE
WA
L2
13
15
0-S
Q0
2.0
0*
11
75
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
21
31
55
-R4
(10
)1
44
,58
8,9
41
2,8
94
,67
12
.00
(15
8,5
73
)2
,73
6,0
98
1.8
91
17
5Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
21
31
25
-S2
(10
)8
,78
2,8
98
38
6,4
47
4.4
0(2
0,8
28
)3
65
,61
94
.16
11
75
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
13
15
0-R
2(1
0)
36
,38
8,6
54
80
0,5
50
2.2
0(1
54
,60
7)
64
5,9
43
1.7
81
17
5X
SU
PP
OR
T B
UIL
DIN
GS
21
31
65
-S3
(10
)5
,70
7,3
66
96
,68
31
.69
66
19
7,3
44
1.7
11
17
5W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
13
12
0-S
Q(1
0)
65
2,6
44
35
,89
55
.50
35
,89
55
.50
**T
OT
AL
LIM
ES
TO
NE
1,4
47
,05
3,3
52
21
,65
0,1
14
1.5
0(4
76
,62
2)
21
,17
3,4
92
1.4
6
WU
SK
WA
TIM
11
80
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
15
21
25
-R4
(10
)4
,69
4,3
66
42
,86
00
.91
(21
4)
42
,64
60
.91
11
80
BP
OW
ER
HO
US
E2
15
21
25
-R4
(10
)1
8,2
27
,67
21
66
,41
90
.91
(68
3)
16
5,7
36
0.9
11
18
0C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S2
15
24
0-S
Q(1
0)
2.7
5*
11
80
DS
PIL
LW
AY
2
15
28
0-R
3(1
0)
2,8
75
,82
83
9,5
43
1.3
8(3
04
)3
9,2
39
1.3
61
18
0E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S2
15
26
5-R
4(1
0)
3,0
87
,28
55
2,2
99
1.6
9(5
71
)5
1,7
28
1.6
81
18
0F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
21
52
50
-R3
(10
)2
,49
5,2
03
54
,89
42
.20
(15
8)
54
,73
62
.19
11
80
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
15
26
0-S
3(1
0)
4,6
52
,07
48
5,4
59
1.8
4(5
42
)8
4,9
18
1.8
31
18
0H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
21
52
50
-R4
(10
)1
69
,16
63
,72
22
.20
(15
)3
,70
72
.19
11
80
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
21
52
55
-R4
(10
)1
,69
1,6
63
33
,86
72
.00
(16
0)
33
,70
71
.99
11
80
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
15
22
5-S
2(1
0)
1,1
41
,87
35
0,2
42
4.4
0(1
,78
4)
48
,45
84
.24
11
80
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
15
25
0-R
2(1
0)
2,0
29
,99
64
4,6
60
2.2
0(1
,33
2)
43
,32
82
.13
11
80
XS
UP
PO
RT
BU
ILD
ING
S2
15
26
5-S
3(1
0)
93
0,4
15
15
,76
11
.69
(52
)1
5,7
09
1.6
91
18
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
15
22
0-S
Q(1
0)
5.5
0*
TO
TA
L W
US
KW
AT
IM
41
,99
5,5
40
58
9,7
26
1.4
0(5
,81
6)
58
3,9
11
1.3
9
INF
RA
ST
RU
CT
UR
E S
UP
PO
RT
ING
GE
NE
RA
TIO
N1
19
9F
PR
OV
INC
IAL
RO
AD
S
5
0-R
3(1
0)
25
,41
2,9
21
55
9,0
84
2.2
07
3,1
65
63
2,2
49
2.4
91
19
9V
TO
WN
SIT
E B
UIL
DIN
GS
5
5-R
4(7
)8
2,2
60
,63
51
,60
1,9
44
1.9
51
39
,15
11
,74
1,0
95
2.1
2**
11
99
WT
OW
N S
ITE
BU
ILD
ING
RE
NO
VA
TIO
NS
20
-SQ
(6)
27
,02
7,6
20
1,4
32
,46
45
.30
1,4
32
,46
45
.30
**1
19
9Y
TO
WN
SIT
E O
TH
ER
INF
RA
ST
RU
CT
UR
E
4
5-R
4(1
0)
29
,15
5,3
01
71
1,9
72
2.4
41
95
,03
79
07
,00
93
.11
TO
TA
L IN
FR
AS
TR
UC
TU
RE
SU
PP
OR
TIN
G G
EN
ER
AT
ION
16
3,8
56
,47
74
,30
5,4
64
2.6
34
07
,35
34
,71
2,8
17
2.8
8
TO
TA
L H
YD
RA
UL
IC G
EN
ER
AT
ION
5,4
45
,59
3,3
86
90
,40
9,0
20
1.6
6(7
03
,16
6)
89
,70
5,8
54
1.6
5
- 5 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
TH
ER
MA
L G
EN
ER
AT
ION
BR
AN
DO
N U
NIT
5 (
CO
AL
)1
20
5B
PO
WE
RH
OU
SE
20
20
75
-R5
01
1,7
29
,51
84
38
,78
33
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30
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05
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ER
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EN
OV
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02
04
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Q0
39
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58
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14
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05
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OA
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ITE
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VE
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NT
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05
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30
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81
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15
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15
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12
05
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
02
06
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30
19
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68
98
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10
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21
39
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71
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37
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31
20
5H
GO
VE
RN
OR
S A
ND
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CIT
AT
ION
SY
ST
EM
20
20
50
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02
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20
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ER
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20
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LIC
EN
CE
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NE
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05
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25
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1**
12
05
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LE
CT
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AL
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WE
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MS
20
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55
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08
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51
20
5Q
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UM
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TA
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ON
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AN
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25
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2(7
1,2
27
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41
20
5R
AU
XIL
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TA
TIO
N P
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SS
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20
20
50
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04
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61
20
5X
SU
PP
OR
T B
UIL
DIN
GS
20
20
65
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07
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27
39
1,4
58
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46
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49
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71
20
5W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
20
20
20
-SQ
01
6.6
7*
TO
TA
L B
RA
ND
ON
UN
IT 5
(C
OA
L)
14
3,9
30
,31
76
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3,0
66
4.6
87
60
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,50
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46
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1
BR
AN
DO
N U
NIT
S 6
AN
D 7
12
10
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OW
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7
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5(1
0)
14
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29
21
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6(1
2,7
44
)2
05
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91
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12
10
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S
4
0-S
Q(1
0)
14
4,5
71
3,9
76
2.7
5(4
5)
3,9
31
2.7
21
21
0G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
60
-S3
(10
)1
1,2
22
,42
82
06
,15
61
.84
(15
,92
2)
19
0,2
34
1.7
01
21
0H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
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TE
M
5
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4(1
0)
2.2
0*
12
10
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OM
BU
ST
ION
TU
RB
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25
-R3
(10
)1
43
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3,7
47
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05
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54
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(75
8,0
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97
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71
21
0L
.L
ICE
NC
E R
EN
EW
AL
50
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02
.00
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21
0M
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OM
BU
ST
ION
TU
RB
INE
OV
ER
HA
UL
S
1
5-S
Q(1
0)
7.3
3*
12
10
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
55
-R4
(10
)6
,34
6,5
35
12
7,0
58
2.0
0(7
,79
0)
11
9,2
68
1.8
81
21
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
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TE
MS
25
-S2
(10
)1
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14
57
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64
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1,5
83
58
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94
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12
10
RA
UX
ILIA
RY
ST
AT
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PR
OC
ES
SE
S
5
0-R
2(1
0)
10
,63
9,5
60
23
4,0
70
2.2
0(3
0,7
61
)2
03
,30
91
.91
TO
TA
L B
RA
ND
ON
UN
ITS
6 A
ND
71
87
,87
7,6
85
7,1
51
,99
43
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(82
3,7
47
)6
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47
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7
SE
LK
IRK
12
15
BP
OW
ER
HO
US
E
7
5-R
50
6,8
08
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29
0,5
57
1.3
3(3
9,0
49
)5
1,5
08
0.7
61
21
5C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
40
-SQ
04
51
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81
1,2
76
2.5
0(2
36
)1
1,0
40
2.4
51
21
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
50
-R3
01
,63
0,4
43
32
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92
.00
(10
,79
8)
21
,81
21
.34
12
15
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S
6
0-S
30
22
,75
0,0
03
37
9,9
25
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7(1
31
,98
7)
24
7,9
38
1.0
91
21
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
50
-R4
01
7,3
07
34
62
.00
(15
0)
19
61
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12
15
JS
TE
AM
GE
NE
RA
TO
R A
ND
AU
XIL
IAR
IES
60
-S2
.50
51
,72
1,3
52
86
3,7
47
1.6
7(9
0,5
87
)7
73
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01
.49
12
15
L.
LIC
EN
CE
RE
NE
WA
L5
0-S
Q0
2.0
0*
12
15
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
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TE
MS
55
-R4
03
,17
1,7
00
57
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51
.82
(24
,11
7)
33
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81
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12
15
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S
2
5-S
20
5,2
86
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62
08
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53
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(96
,64
1)
11
1,5
84
2.1
11
21
5R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
50
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01
4,8
97
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62
97
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82
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(12
1,1
23
)1
76
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51
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12
15
XS
UP
PO
RT
BU
ILD
ING
S
6
5-S
30
1,0
33
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91
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12
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4(4
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8)
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41
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12
15
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
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S2
0-S
Q0
5.0
0*
TO
TA
L S
EL
KIR
K1
07
,76
7,3
27
1,9
58
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01
.82
(51
9,6
16
)1
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8,6
54
1.3
3
TO
TA
L T
HE
RM
AL
GE
NE
RA
TIO
N4
39
,57
5,3
29
15
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3,3
30
3.6
1(5
82
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4)
15
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0,7
47
3.4
7
TO
TA
L G
EN
ER
AT
ION
5,8
85
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8,7
15
10
6,2
62
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01
.81
(1,2
85
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0)
10
4,9
76
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01
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DIE
SE
L G
EN
ER
AT
ION
13
00
BB
UIL
DIN
GS
25
-R3
(5)
8,2
63
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63
47
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84
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(86
,74
0)
26
0,3
28
3.1
5**
13
00
CB
UIL
DIN
G R
EN
OV
AT
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S
1
5-S
Q0
17
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91
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66
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1,1
96
6.6
7**
13
00
ME
NG
INE
S A
ND
GE
NE
RA
TO
RS
- O
VE
RH
AU
LS
4-S
Q0
1,9
98
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14
99
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52
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04
99
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0**
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30
0N
EN
GIN
ES
AN
D G
EN
ER
AT
OR
S
2
2-R
20
16
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4,9
55
76
3,2
60
4.5
5(3
87
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3)
37
5,8
77
2.2
41
30
0Q
AC
CE
SS
OR
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TA
TIO
N E
QU
IPM
EN
T
2
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3(5
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5,8
92
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08
34
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95
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(24
6,3
06
)5
88
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33
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13
00
TF
UE
L S
TO
RA
GE
AN
D H
AN
DL
ING
25
-R2
(5)
5,0
83
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62
13
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84
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(92
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9)
12
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29
2.3
7T
OT
AL
DIE
SE
L G
EN
ER
AT
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48
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0,6
66
2,6
58
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65
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(81
3,3
88
)1
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5,6
08
3.8
4
- 6 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
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R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
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T A
ND
AN
NU
AL
AC
CR
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LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
TR
AN
SM
ISS
ION
20
00
FR
OA
DS
, TR
AIL
S A
ND
BR
IDG
ES
50
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0)
10
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6,1
18
23
5,0
95
2.2
0(8
36
)2
34
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92
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20
00
GM
ET
AL
TO
WE
RS
AN
D C
ON
CR
ET
E P
OL
ES
85
-R4
(25
)4
81
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5,5
24
7,1
08
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41
.48
30
7,5
37
7,4
16
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11
.54
20
00
JP
OL
ES
AN
D F
IXT
UR
ES
55
-R3
(35
)1
17
,06
6,0
69
2,8
76
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32
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29
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12
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5,4
14
2.4
8**
20
00
KG
RO
UN
D L
INE
TR
EA
TM
EN
T
1
0-S
Q0
2,2
97
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02
29
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91
0.0
02
29
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91
0.0
0**
20
00
LO
VE
RH
EA
D C
ON
DU
CT
OR
AN
D D
EV
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S
8
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4(1
5)
34
9,8
10
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65
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8,5
26
1.4
4(5
88
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1)
4,4
39
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51
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20
00
MU
ND
ER
GR
OU
ND
CA
BL
E A
ND
DE
VIC
ES
45
-R3
(5)
96
0,5
35
22
,39
02
.33
(3,5
51
)1
8,8
39
1.9
62
00
0Z
CO
MM
UN
ITY
DE
VE
LO
PM
EN
T C
OS
TS
***
79
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01
7,6
25
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02
23
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41
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(69
2)
22
3,1
52
1.2
7T
OT
AL
TR
AN
SM
ISS
ION
98
0,4
02
,25
41
5,7
24
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11
.60
(25
7,1
81
)1
5,4
67
,63
01
.58
SU
BS
TA
TIO
NS
30
00
BB
UIL
DIN
GS
65
-R4
(5)
16
7,4
65
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32
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7,9
21
1.6
2(2
42
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0)
2,4
65
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11
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**3
00
0C
BU
ILD
ING
RE
NO
VA
TIO
NS
20
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01
6,0
23
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68
00
,76
25
.00
80
0,7
62
5.0
0**
30
00
FR
OA
DS
, ST
EE
L S
TR
UC
TU
RE
S A
ND
CIV
IL S
ITE
WO
RK
S
5
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4(1
0)
30
1,9
66
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16
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2,9
22
2.2
0(7
45
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8)
5,8
97
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51
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30
00
JP
OL
ES
AN
D F
IXT
UR
ES
45
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5)
8,9
76
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52
69
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63
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1,3
11
27
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37
3.0
13
10
0R
PO
WE
R T
RA
NS
FO
RM
ER
S
5
0-R
1.5
(15
)3
46
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0,0
04
7,9
70
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02
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5,0
01
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45
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12
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31
00
SO
TH
ER
TR
AN
SF
OR
ME
RS
50
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(15
)1
12
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0,4
70
2,5
87
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12
.30
(14
,70
1)
2,5
72
,58
02
.29
31
00
TIN
TE
RR
UP
TIN
G E
QU
IPM
EN
T
5
0-R
2.5
(15
)2
10
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5,7
08
4,8
31
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12
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47
1,6
46
5,3
02
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72
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31
00
UO
TH
ER
ST
AT
ION
EQ
UIP
ME
NT
45
-R3
(15
)5
53
,64
0,2
28
14
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2,2
19
2.5
5(4
22
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3)
13
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9,4
06
2.4
73
10
0V
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EC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
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25
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(10
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22
,76
3,2
91
9,7
85
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14
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(1,2
92
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8)
8,4
92
,87
33
.81
32
00
MS
YN
CH
RO
NO
US
CO
ND
EN
SE
RS
AN
D U
NIT
TR
AN
SF
OR
ME
RS
6
5-R
4(1
5)
12
2,0
26
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62
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1,0
95
1.7
73
2,4
18
2,1
93
,51
31
.80
32
00
NS
YN
CH
RO
NO
US
CO
ND
EN
SE
R O
VE
RH
AU
LS
1
5-S
Q(1
5)
47
,81
5,1
73
3,4
20
,10
97
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3,4
20
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97
.15
**3
20
0P
HV
DC
CO
NV
ER
TE
R E
QU
IPM
EN
T
30
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(15
)4
34
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7,9
24
16
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3,3
10
3.8
3(2
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3,4
66
)1
3,9
99
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43
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32
00
SH
VD
C S
ER
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IZE
D E
QU
IPM
EN
T
30
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(15
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13
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5,6
09
7,7
81
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83
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(1,2
96
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4)
6,4
85
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43
.04
32
00
UH
VD
C A
CC
ES
SO
RY
ST
AT
ION
EQ
UIP
ME
NT
3
6-R
3(1
5)
16
9,2
54
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85
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1,0
58
3.2
0(3
66
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3)
5,0
44
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52
.98
32
00
VH
VD
C E
LE
CT
RO
NIC
EQ
UIP
ME
NT
AN
D B
AT
TE
RIE
S
25
-R2
(10
)4
7,9
13
,30
52
,10
8,1
85
4.4
0(6
21
,98
8)
1,4
86
,19
73
.10
TO
TA
L S
UB
ST
AT
ION
S2
,97
5,1
85
,02
08
7,2
32
,54
82
.93
(6,6
66
,10
4)
80
,56
6,4
44
2.7
1
DIS
TR
IBU
TIO
N4
00
0A
CO
NC
RE
TE
DU
CT
LIN
E A
ND
MA
NH
OL
ES
75
-R4
(5)
70
,18
1,4
20
1,5
81
,99
32
.25
(18
,11
7)
1,5
63
,87
62
.23
40
00
CC
ON
CR
ET
E D
UC
TL
INE
AN
D M
AN
HO
LE
RE
FU
RB
ISH
ME
NT
30
-R4
(5)
7,3
68
,72
72
57
,64
83
.50
11
,78
82
69
,43
63
.66
40
00
GM
ET
AL
TO
WE
RS
60
-R3
(25
)1
0,8
53
,69
82
26
,57
12
.09
1,5
03
22
8,0
74
2.1
04
00
0J
PO
LE
S A
ND
FIX
TU
RE
S
6
5-S
0.5
(38
)6
68
,95
6,0
88
14
,21
6,6
55
2.1
3(1
,13
8,1
84
)1
3,0
78
,47
11
.96
40
00
KG
RO
UN
D L
INE
TR
EA
TM
EN
T
1
2-S
Q0
34
,47
8,4
70
2,8
72
,05
78
.33
(32
4,7
84
)2
,54
7,2
73
7.3
94
00
0L
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
60
-R1
.5(3
8)
71
7,2
03
,04
01
6,5
28
,66
12
.30
(45
5,1
08
)1
6,0
73
,55
32
.24
40
00
MU
ND
ER
GR
OU
ND
CA
BL
E A
ND
DE
VIC
ES
- 6
6 K
V
6
0-S
1(5
)2
7,8
91
,49
54
89
,07
71
.75
(8,3
58
)4
80
,72
01
.72
40
00
NU
ND
ER
GR
OU
ND
CA
BL
E A
ND
DE
VIC
ES
- P
RIM
AR
Y
6
0-R
3(5
)3
74
,56
7,8
50
6,5
68
,04
71
.75
(21
0,8
88
)6
,35
7,1
59
1.7
04
00
0P
UN
DE
RG
RO
UN
D C
AB
LE
AN
D D
EV
ICE
S -
SE
CO
ND
AR
Y
4
4-S
3(5
)2
49
,78
8,8
28
5,9
53
,71
72
.38
(28
3,1
13
)5
,67
0,6
04
2.2
74
00
0Q
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
- O
VE
RH
EA
D
45
-R3
(15
)2
18
,78
4,7
86
5,5
85
,26
42
.55
(60
4,7
58
)4
,98
0,5
06
2.2
84
00
0R
DS
C -
HIG
H V
OL
TA
GE
TR
AN
SF
OR
ME
RS
50
-R3
(15
)2
5,3
20
,59
85
82
,37
42
.30
10
,59
45
92
,96
82
.34
40
00
SS
ER
IAL
IZE
D E
QU
IPM
EN
T -
UN
DE
RG
RO
UN
D
4
2-R
3(1
5)
21
3,7
63
,67
75
,85
0,7
12
2.7
4(2
82
,29
2)
5,5
68
,42
02
.60
40
00
VE
LE
CT
RO
NIC
EQ
UIP
ME
NT
10
-SQ
07
39
,97
27
3,9
97
10
.00
3,9
02
77
,89
91
0.5
34
00
0W
SE
RV
ICE
S
3
5-R
1.5
(40
)7
3,1
27
,68
82
,92
8,0
33
4.0
0(7
92
,56
2)
2,1
35
,47
12
.92
40
00
XS
TR
EE
T L
IGH
TIN
G
4
5-R
3(1
5)
18
2,3
46
,80
74
,65
3,0
76
2.5
51
2,5
72
4,6
65
,64
82
.56
TO
TA
L D
IST
RIB
UT
ION
2,8
75
,37
3,1
43
68
,36
7,8
82
2.3
8(4
,07
7,8
07
)6
4,2
90
,07
62
.24
ME
TE
RS
49
00
VM
ET
ER
S -
EL
EC
TR
ON
IC1
5-L
30
18
,91
3,6
38
1,2
61
,54
06
.67
55
6,6
99
1,8
18
,23
99
.61
49
00
YM
ET
ER
S -
AN
AL
OG
26
-L1
.50
19
,62
2,0
56
75
5,4
49
3.8
5(1
,93
1)
75
3,5
18
3.8
4**
49
00
WM
ET
ER
ING
EX
CH
AN
GE
S1
5-S
Q0
33
,54
5,5
19
2,2
37
,48
66
.67
2,2
37
,48
66
.67
**4
90
0Z
ME
TE
RIN
G T
RA
NS
FO
RM
ER
S5
0-R
2.5
01
1,2
44
,93
82
24
,89
92
.00
(22
,72
5)
20
2,1
75
1.8
0T
OT
AL
ME
TE
RS
83
,32
6,1
52
4,4
79
,37
45
.38
53
2,0
43
5,0
11
,41
76
.01
- 7 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
CO
MM
UN
ICA
TIO
N5
00
0B
BU
ILD
ING
S6
5-R
3(5
)6
,95
5,5
04
11
2,4
71
1.6
2(1
4,4
81
)9
7,9
90
1.4
15
00
0C
BU
ILD
ING
RE
NO
VA
TIO
NS
20
-SQ
(5)
3,4
86
,35
21
82
,79
85
.24
(10
,05
6)
17
2,7
42
4.9
55
00
0D
BU
ILD
ING
- S
YS
TE
M C
ON
TR
OL
CE
NT
RE
75
-R4
(5)
15
,85
7,6
86
22
1,4
53
1.4
0(1
,66
9)
21
9,7
84
1.3
95
00
0G
CO
MM
UN
ICA
TIO
N T
OW
ER
S6
0-R
2(5
)1
2,3
62
,11
92
16
,77
01
.75
8,6
21
22
5,3
91
1.8
25
00
0H
FIB
RE
OP
TIC
AN
D M
ET
AL
LIC
CA
BL
E
35
-R2
.5(4
)1
31
,55
9,3
81
3,9
13
,10
22
.97
19
4,0
50
4,1
07
,15
23
.12
50
00
JC
AR
RIE
R E
QU
IPM
EN
T2
0-R
2.5
(5)
12
5,9
21
,73
36
,61
0,5
58
5.2
5(6
40
,79
7)
5,9
69
,76
14
.74
**5
00
0K
OP
ER
AT
ION
AL
IT E
QU
IPM
EN
T5
-SQ
(5)
4,8
21
,76
81
,01
2,5
71
21
.00
1,0
12
,57
12
1.0
0**
50
00
MM
OB
ILE
RA
DIO
, TE
LE
PH
ON
E A
ND
VID
EO
CO
NF
ER
EN
CIN
G8
-SQ
(5)
8,8
62
,07
31
,16
3,1
47
13
.12
48
1,2
37
1,6
44
,38
41
8.5
65
00
0N
OP
ER
AT
ION
AL
DA
TA
NE
TW
OR
K8
-SQ
(5)
18
,81
7,3
56
2,4
69
,77
81
3.1
32
,46
9,7
78
13
.13
**5
00
0R
PO
WE
R S
YS
TE
M C
ON
TR
OL
1
5-S
1.5
(5)
14
,26
4,7
53
96
3,3
08
6.7
5(1
60
,87
9)
80
2,4
29
5.6
3T
OT
AL
CO
MM
UN
ICA
TIO
N3
42
,90
8,7
25
16
,86
5,9
56
4.9
2(1
43
,97
3)
16
,72
1,9
83
4.8
8
MO
TO
R V
EH
ICL
ES
60
00
EP
AS
SE
NG
ER
VE
HIC
LE
S1
1-S
22
01
,14
5,3
30
83
,28
87
.27
(2,8
14
)8
0,4
74
7.0
36
00
0F
LIG
HT
TR
UC
KS
12
-L4
10
69
,46
1,6
44
5,2
07
,53
97
.50
(23
4,0
45
)4
,97
3,4
94
7.1
66
00
0G
HE
AV
Y T
RU
CK
S1
9-L
47
73
,41
6,5
87
3,5
91
,39
34
.89
(15
7,8
73
)3
,43
3,5
20
4.6
86
00
0H
CO
NS
TR
UC
TIO
N E
QU
IPM
EN
T2
3-R
2.5
20
21
,13
0,5
32
73
5,3
43
3.4
8(1
49
,87
0)
58
5,4
73
2.7
76
00
0I
LA
RG
E S
OF
T-T
RA
CK
EQ
UIP
ME
NT
27
-L1
.51
51
5,6
20
,47
44
91
,26
43
.15
(29
,32
8)
46
1,9
36
2.9
66
00
0J
TR
AIL
ER
S3
5-S
11
51
8,8
87
,91
14
59
,16
12
.43
(9,0
04
)4
50
,15
72
.38
60
00
KM
ISC
EL
LA
NE
OU
S V
EH
ICL
ES
13
-L1
15
6,1
14
,46
13
99
,67
26
.54
(10
0,3
56
)2
99
,31
74
.90
TO
TA
L M
OT
OR
VE
HIC
LE
S2
05
,77
6,9
39
10
,96
7,6
60
5.3
3(6
83
,28
8)
10
,28
4,3
72
5.0
0
BU
ILD
ING
S8
00
0B
BU
ILD
ING
S -
GE
NE
RA
L6
5-R
3(5
)1
03
,25
1,5
40
1,6
69
,57
71
.62
33
,77
51
,70
3,3
52
1.6
5**
80
00
CB
UIL
DIN
G R
EN
OV
AT
ION
S2
0-S
Q(5
)3
7,4
01
,02
41
,96
3,5
54
5.2
51
28
,73
32
,09
2,2
87
5.5
98
00
0D
BU
ILD
ING
- 3
60
PO
RT
AG
E -
CIV
IL1
00
-R4
02
02
,79
2,9
03
2,0
27
,92
91
.00
1,3
75
2,0
29
,30
41
.00
80
00
EB
UIL
DIN
G -
36
0 P
OR
TA
GE
- E
LE
CT
RO
/ME
CH
AN
ICA
L4
5-R
30
77
,33
9,3
98
1,7
16
,93
52
.22
5,5
14
1,7
22
,44
92
.23
**8
00
0F
LE
AS
EH
OL
D IM
PR
OV
EM
EN
TS
- S
ON
Y P
LA
CE
10
-SQ
01
,00
7,4
53
10
0,7
45
10
.00
10
0,7
45
10
.00
**T
OT
AL
BU
ILD
ING
S4
21
,79
2,3
17
7,4
78
,74
01
.77
16
9,3
97
7,6
48
,13
71
.81
GE
NE
RA
L E
QU
IPM
EN
T9
00
0H
TO
OL
S, S
HO
P A
ND
GA
RA
GE
EQ
UIP
ME
NT
15
-SQ
08
7,5
37
,59
25
,67
6,2
11
6.4
85
,67
6,2
11
6.4
8**
90
00
KC
OM
PU
TE
R E
QU
IPM
EN
T5
-SQ
04
9,5
55
,41
89
,91
1,0
84
20
.00
9,9
11
,08
42
0.0
0**
90
00
LO
FF
ICE
FU
RN
ITU
RE
AN
D E
QU
IPM
EN
T2
0-S
Q0
26
,31
8,1
37
1,3
15
,90
75
.00
1,3
15
,90
75
.00
**9
00
0M
HO
T W
AT
ER
TA
NK
S6
-SQ
08
81
,84
81
47
,00
41
6.6
71
47
,00
41
6.6
7**
TO
TA
L G
EN
ER
AL
EQ
UIP
ME
NT
16
4,2
92
,99
41
7,0
50
,20
61
0.3
81
7,0
50
,20
61
0.3
8
EA
SE
ME
NT
S**
A1
00
A.
EA
SE
ME
NT
S7
5-S
Q0
66
,02
1,1
03
87
8,0
81
1.3
38
78
,08
11
.33
**T
OT
AL
EA
SE
ME
NT
S6
6,0
21
,10
38
78
,08
11
.33
87
8,0
81
1.3
3
CO
MP
UT
ER
SO
FT
WA
RE
AN
D D
EV
EL
OP
ME
NT
A2
00
GC
OM
PU
TE
R D
EV
EL
OP
ME
NT
- M
AJO
R S
YS
TE
MS
11
-S6
01
11
,69
2,3
82
10
,15
2,8
38
9.0
9(3
75
,31
5)
9,7
77
,52
38
.75
A2
00
HC
OM
PU
TE
R D
EV
EL
OP
ME
NT
- S
MA
LL
SY
ST
EM
S1
0-S
Q0
48
,78
7,2
49
4,8
78
,72
51
0.0
0(4
26
,04
6)
4,4
52
,67
99
.13
A2
00
JC
OM
PU
TE
R S
OF
TW
AR
E -
GE
NE
RA
L5
-SQ
06
,70
1,4
54
1,3
40
,29
12
0.0
01
,34
0,2
91
20
.00
**A
20
0K
CO
MP
UT
ER
SO
FT
WA
RE
- C
OM
MU
NIC
AT
ION
/OP
ER
AT
ION
AL
5-S
Q0
4,6
52
,48
19
30
,49
62
0.0
03
39
,87
71
,27
0,3
73
27
.31
A2
00
LO
PE
RA
TIO
NA
L S
YS
TE
M M
AJO
R S
OF
TW
AR
E -
EM
S/S
CA
DA
7-S
30
10
,31
3,9
58
1,4
73
,86
51
4.2
9(6
42
,55
5)
83
1,3
10
8.0
6T
OT
AL
CO
MP
UT
ER
SO
FT
WA
RE
AN
D D
EV
EL
OP
ME
NT
18
2,1
47
,52
41
8,7
76
,21
51
0.3
1(1
,10
4,0
39
)1
7,6
72
,17
69
.70
TO
TA
L M
AN
ITO
BA
HY
DR
O1
4,2
30
,42
5,5
52
35
6,7
42
,81
92
.51
(14
,33
0,0
90
)3
42
,41
2,7
29
2.4
1
*T
he
acc
ou
nt h
as
no
ba
lan
ce a
s o
f Ma
rch
31
, 20
14
an
d r
ate
will
be
use
d o
n a
go
-fo
rwa
rd b
asi
s fo
r fu
ture
ad
diti
on
s.**
On
am
ort
ize
d a
cco
un
ts a
ny
tru
e-u
p o
f le
ss th
an
10
% is
no
t co
nsi
de
red
sig
nifi
can
t.**
*C
om
mu
nity
De
velo
pm
en
t co
sts
are
am
ort
ize
d o
ver
the
we
igh
ted
ave
rag
e li
fe o
f th
e p
hys
ica
l ass
ets
de
rivin
g b
en
efit
fro
m s
uch
exp
en
ditu
res.
****
Tru
e-u
p e
xclu
de
d a
s e
xisi
ting
ass
ets
in a
cco
un
t are
fully
de
pre
cia
ted
.
- 8 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
("W
PL
P")
PR
OP
ER
TY
, PL
AN
T A
ND
EQ
UIP
ME
NT
HY
DR
AU
LIC
GE
NE
RA
TIO
N1
18
1A
WP
LP
- D
AM
S, D
YK
ES
AN
D W
EIR
S2
15
21
25
-R4
(10
)1
48
,49
8,4
70
1,3
55
,79
10
.91
(67
6)
1,3
55
,11
50
.91
11
81
BW
PL
P -
PO
WE
RH
OU
SE
21
52
12
5-R
4(1
0)
56
9,5
76
,64
55
,20
0,2
35
0.9
1(2
,68
7)
5,1
97
,54
80
.91
11
81
C.
WP
LP
- P
OW
ER
HO
US
E R
EN
OV
AT
ION
S2
15
24
0-S
Q(1
0)
2.7
5*
11
81
DW
PL
P -
SP
ILL
WA
Y
21
52
80
-R3
(10
)9
0,6
39
,25
71
,24
6,2
90
1.3
8(3
,78
5)
1,2
42
,50
51
.37
11
81
EW
PL
P -
WA
TE
R C
ON
TR
OL
SY
ST
EM
S2
15
26
5-R
4(1
0)
98
,58
4,6
94
1,6
70
,02
51
.69
(15
,45
2)
1,6
54
,57
31
.68
11
81
FW
PL
P -
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
21
52
50
-R3
(10
)7
9,9
88
,34
81
,75
9,7
44
2.2
0(4
,42
5)
1,7
55
,31
92
.19
11
81
GW
PL
P -
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
21
52
60
-S3
(10
)1
49
,85
7,5
82
2,7
52
,88
41
.84
1,4
71
2,7
54
,35
51
.84
11
81
HW
PL
P -
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
21
52
50
-R4
(10
)5
,16
7,0
19
11
3,6
74
2.2
0(2
51
)1
13
,42
32
.20
11
81
PW
PL
P -
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
15
25
5-R
4(1
0)
49
,90
8,6
67
99
9,1
72
2.0
0(6
,66
7)
99
2,5
05
1.9
91
18
1Q
WP
LP
- IN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
15
22
5-S
2(1
0)
37
,31
1,9
99
1,6
41
,72
84
.40
(14
,95
2)
1,6
26
,77
64
.36
11
81
RW
PL
P -
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
21
52
50
-R2
(10
)6
6,4
97
,96
01
,46
2,9
55
2.2
0(1
8,3
64
)1
,44
4,5
91
2.1
71
18
1X
WP
LP
- S
UP
PO
RT
BU
ILD
ING
S2
15
26
5-S
3(1
0)
29
,25
8,4
57
49
5,6
38
1.6
9(8
11
)4
94
,82
71
.69
11
81
W.
WP
LP
- S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
21
52
20
-SQ
(10
)5
.50
*1
18
1Z
WP
LP
- O
PE
RA
TIO
NA
L E
MP
LO
YM
EN
T F
UN
D2
15
29
5-S
Q0
38
9,6
62
4,0
91
1.0
5(3
00
)3
,79
10
.97
TO
TA
L G
EN
ER
AT
ION
1,3
25
,67
8,7
62
18
,70
2,2
27
1.4
1(6
6,8
97
)1
8,6
35
,33
01
.41
SU
BS
TA
TIO
NS
30
81
BW
PL
P -
BU
ILD
ING
S6
5-R
4(5
)3
26
,26
85
,27
61
.62
15
,27
71
.62
30
81
FW
PL
P -
RO
AD
S, S
TE
EL
ST
RU
CT
UR
ES
AN
D C
IVIL
SIT
E W
OR
K5
0-R
4(1
0)
1,7
61
,91
33
8,7
62
2.2
0(3
0)
38
,73
22
.20
31
81
RW
PL
P -
PO
WE
R T
RA
NS
FO
RM
ER
S5
0-R
1.5
(15
)4
,48
2,0
57
10
3,0
87
2.3
0(7
50
)1
02
,33
72
.28
31
81
TW
PL
P -
INT
ER
RU
PT
ING
EQ
UIP
ME
NT
50
-R2
.5(1
5)
83
9,9
84
19
,32
02
.30
(11
0)
19
,21
02
.29
31
81
UW
PL
P -
OT
HE
R S
TA
TIO
N E
QU
IPM
EN
T4
5-R
3(1
5)
1,6
21
,29
14
1,3
92
2.5
5(1
24
)4
1,2
68
2.5
53
18
1V
WP
LP
- E
LE
CT
RO
NIC
EQ
UIP
ME
NT
AN
D B
AT
TE
RIE
S2
5-R
2(1
0)
1,0
65
,22
24
6,8
70
4.4
0(7
79
)4
6,0
91
4.3
3T
OT
AL
SU
BS
TA
TIO
NS
10
,09
6,7
34
25
4,7
07
2.5
2(1
,79
2)
25
2,9
16
2.5
0
CO
MM
UN
ICA
TIO
N5
08
1H
WP
LP
- F
IBR
E O
PT
IC A
ND
ME
TA
LL
IC C
AB
LE
35
-R2
.5(4
)1
50
,00
04
,46
22
.97
(33
)4
,42
92
.95
50
81
JW
PL
P -
CA
RR
IER
EQ
UIP
ME
NT
20
-R2
.5(5
)5
0,0
00
2,6
25
5.2
5(1
34
)2
,49
24
.98
TO
TA
L C
OM
MU
NIC
AT
ION
20
0,0
00
7,0
87
3.5
4(1
66
)6
,92
13
.46
MO
TO
R V
EH
ICL
ES
60
81
GW
PL
P -
HE
AV
Y T
RU
CK
S1
9-L
47
46
,32
52
,26
64
.89
(1,1
41
)1
,12
52
.43
60
81
HW
PL
P -
CO
NS
TR
UC
TIO
N E
QU
IPM
EN
T2
3-R
2.5
20
42
,01
21
,46
23
.48
53
1,5
15
3.6
16
08
1J
WP
LP
- T
RA
ILE
RS
35
-S1
15
82
,20
81
,99
82
.43
12
2,0
10
2.4
56
08
1K
WP
LP
- M
ISC
EL
LA
NE
OU
S V
EH
ICL
ES
13
-L1
15
54
,39
93
,55
66
.54
(85
)3
,47
16
.38
TO
TA
L M
OT
OR
VE
HIC
LE
S2
24
,94
49
,28
24
.13
(1,1
61
)8
,12
13
.61
GE
NE
RA
L E
QU
IPM
EN
T9
08
1K
WP
LP
- C
OM
PU
TE
R E
QU
IPM
EN
T5
-SQ
02
1,2
28
4,2
46
20
.00
(92
1)
3,3
25
15
.66
TO
TA
L G
EN
ER
AL
EQ
UIP
ME
NT
21
,22
84
,24
62
0.0
0(9
21
)3
,32
51
5.6
6
TO
TA
L W
PL
P P
RO
PE
RT
Y, P
LA
NT
AN
D E
QU
IPM
EN
T1
,33
6,2
21
,66
71
8,9
77
,54
91
.42
(70
,93
7)
18
,90
6,6
12
1.4
1
INT
AN
GIB
LE
AS
SE
TS
TR
AN
SM
ISS
ION
20
80
FW
PL
P -
RO
AD
S, T
RA
ILS
AN
D B
RID
GE
S5
0-S
2.5
(10
)1
,43
9,8
12
31
,67
62
.20
(22
0)
31
,45
62
.18
20
80
GW
PL
P -
ME
TA
L T
OW
ER
S A
ND
CO
NC
RE
TE
PO
LE
S8
5-R
4(2
5)
10
6,6
32
,51
81
,57
2,8
30
1.4
8(3
,11
9)
1,5
69
,71
11
.47
20
80
JW
PL
P -
PO
LE
S A
ND
FIX
TU
RE
S5
5-R
3(3
5)
43
0,0
84
10
,56
72
.46
(26
)1
0,5
41
2.4
52
08
0L
WP
LP
- O
VE
RH
EA
D C
ON
DU
CT
OR
AN
D D
EV
ICE
S8
0-R
4(1
5)
29
,01
1,0
58
41
7,0
34
1.4
4(1
,68
7)
41
5,3
47
1.4
32
08
0Z
WP
LP
- T
RA
NS
MIS
SIO
N D
EV
EL
OP
ME
NT
FU
ND
79
-SQ
01
,90
9,4
56
24
,25
01
.27
(10
9)
24
,14
11
.26
TO
TA
L T
RA
NS
MIS
SIO
N1
39
,42
2,9
28
2,0
56
,35
71
.47
(5,1
61
)2
,05
1,1
96
1.4
7
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
TA
BL
E 1
A.
ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
- 9 -
Appendix 5.6 - Attachment 1
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31
, 20
14
AM
OU
NT
RA
TE
(%
)F
OR
TR
UE
-UP
EX
PE
NS
ER
AT
E (
%)
(1)
(2)
(3)
(4)
(5)
(6)=
(5)/
(4)
(7)
(8)=
(5)+
(7)
(9)=
(8)/
(4)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
TA
BL
E 1
A.
ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31
, 20
14
TO
TA
L D
EP
RE
CIA
TIO
N
SU
BS
TA
TIO
NS
30
80
BW
PL
P -
BU
ILD
ING
S6
5-R
4(5
)1
1,0
80
,09
11
79
,16
51
.62
38
17
9,2
03
1.6
23
08
0F
WP
LP
- R
OA
DS
, ST
EE
L S
TR
UC
TU
RE
S A
ND
CIV
IL S
ITE
WO
RK
50
-R4
(10
)4
4,6
52
,52
29
82
,35
52
.20
(80
0)
98
1,5
55
2.2
03
18
0R
WP
LP
- P
OW
ER
TR
AN
SF
OR
ME
RS
50
-R1
.5(1
5)
4,2
72
,53
69
8,2
68
2.3
0(6
50
)9
7,6
18
2.2
83
18
0S
WP
LP
- O
TH
ER
TR
AN
SF
OR
ME
RS
50
-S1
(15
)3
1,3
09
,27
37
20
,11
32
.30
(9,9
32
)7
10
,18
12
.27
31
80
TW
PL
P -
INT
ER
RU
PT
ING
EQ
UIP
ME
NT
50
-R2
.5(1
5)
25
,62
4,7
73
58
9,3
70
2.3
0(3
,30
9)
58
6,0
61
2.2
93
18
0U
WP
LP
- O
TH
ER
ST
AT
ION
EQ
UIP
ME
NT
45
-R3
(15
)1
9,6
17
,29
65
00
,83
02
.55
(1,5
10
)4
99
,32
02
.55
31
80
VW
PL
P -
EL
EC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
25
-R2
(10
)1
9,2
86
,90
48
48
,62
44
.40
(14
,05
4)
83
4,5
70
4.3
3T
OT
AL
SU
BS
TA
TIO
NS
15
5,8
43
,39
53
,91
8,7
25
2.5
1(3
0,2
17
)3
,88
8,5
08
2.5
0
DIS
TR
IBU
TIO
N4
08
0J
WP
LP
- P
OL
ES
AN
D F
IXT
UR
ES
65
-S0
.5(3
8)
18
7,2
08
3,9
79
2.1
3(1
1)
3,9
68
2.1
24
08
0L
WP
LP
- O
VE
RH
EA
D C
ON
DU
CT
OR
AN
D D
EV
ICE
S6
0-R
1.5
(38
)3
15
,54
17
,27
22
.30
(18
)7
,25
42
.30
40
80
NW
PL
P -
UN
DE
RG
RO
UN
D C
AB
LE
AN
D D
EV
ICE
S -
PR
IMA
RY
60
-R3
(5)
81
9,4
62
14
,36
91
.75
(18
)1
4,3
51
1.7
54
08
0S
WP
LP
- S
ER
IAL
IZE
D E
QU
IPM
EN
T -
UN
DE
RG
RO
UN
D4
2-R
3(1
5)
29
,63
08
11
2.7
4(1
)8
10
2.7
3T
OT
AL
DIS
TR
IBU
TIO
N1
,35
1,8
40
26
,43
11
.96
(48
)2
6,3
83
1.9
5
CO
MM
UN
ICA
TIO
N5
08
0H
WP
LP
- F
IBR
E O
PT
IC A
ND
ME
TA
LL
IC C
AB
LE
35
-R2
.5(4
)4
,46
3,4
40
13
2,7
61
2.9
7(9
94
)1
31
,76
72
.95
50
80
JW
PL
P -
CA
RR
IER
EQ
UIP
ME
NT
20
-R2
.5(5
)2
,50
8,2
84
13
1,6
85
5.2
5(6
,76
0)
12
4,9
25
4.9
85
08
0M
WP
LP
- M
OB
ILE
RA
DIO
, TE
LE
PH
ON
E A
ND
CO
NF
ER
EN
CIN
G8
-SQ
(5)
21
2,7
13
27
,91
91
3.1
31
,04
72
8,9
66
13
.62
50
80
NW
PL
P -
OP
ER
AT
ION
AL
DA
TA
NE
TW
OR
K8
-SQ
(5)
44
0,1
17
57
,76
51
3.1
2(2
,04
4)
55
,72
11
2.6
6T
OT
AL
CO
MM
UN
ICA
TIO
N7
,62
4,5
54
35
0,1
30
4.5
9(8
,75
2)
34
1,3
78
4.4
8
EA
SE
ME
NT
SA
18
0A
WP
LP
- E
AS
EM
EN
TS
75
-SQ
07
96
,64
01
0,5
95
1.3
31
0,5
95
1.3
3**
TO
TA
L E
AS
EM
EN
TS
79
6,6
40
10
,59
51
.33
10
,59
51
.33
TO
TA
L W
PL
P IN
TA
NG
IBL
E A
SS
ET
S3
05
,03
9,3
58
6,3
62
,23
82
.09
(44
,17
8)
6,3
18
,06
02
.07
TO
TA
L W
US
KW
AT
IM P
OW
ER
LIM
ITE
D P
AR
TN
ER
SH
IP1
,64
1,2
61
,02
52
5,3
39
,78
7(1
15
,11
4)
25
,22
4,6
73
1.5
4
*T
he
acc
ou
nt h
as
no
ba
lan
ce a
s o
f Ma
rch
31
, 20
14
an
d r
ate
will
be
use
d o
n a
go
-fo
rwa
rd b
asi
s fo
r fu
ture
ad
diti
on
s.**
On
am
ort
ize
d a
cco
un
ts a
ny
tru
e-u
p o
f le
ss th
an
10
% is
no
t co
nsi
de
red
sig
nifi
can
t.
- 10 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)G
EN
ER
AT
ION
HY
DR
AU
LIC
GE
NE
RA
TIO
N
GR
EA
T F
AL
LS
11
05
AD
AM
S, D
YK
ES
AN
D W
EIR
S1
7,3
45
,47
37
,74
9,3
11
8,4
00
,99
6(6
51
,68
5)
(8.4
1)
46
.9(1
3,8
95
)1
10
5B
PO
WE
RH
OU
SE
7,9
90
,99
33
,72
4,3
35
4,1
20
,53
4(3
96
,19
9)
(10
.64
)4
6.1
(8,5
94
)1
10
5C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
47
,03
91
,94
03
,45
0(1
,51
0)
(77
.81
)3
8.5
(39
)1
10
5D
SP
ILL
WA
Y9
,67
6,3
27
4,1
98
,65
14
,53
8,6
69
(34
0,0
18
)(8
.10
)4
2.0
(8,0
96
)1
10
5E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S2
4,2
45
,25
38
,78
1,8
41
12
,00
0,5
43
(3,2
18
,70
2)
(36
.65
)4
1.3
(77
,93
5)
11
05
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S9
35
,98
68
2,0
42
81
,79
62
46
0.3
04
1.8
61
10
5G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
33
,81
8,3
12
8,9
38
,98
07
,03
1,2
03
1,9
07
,77
72
1.3
43
5.4
53
,89
21
10
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
1,1
54
,72
42
62
,93
62
82
,59
4(1
9,6
58
)(7
.48
)4
0.1
(49
0)
11
05
L.
LIC
EN
CE
RE
NE
WA
L*
11
05
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
9,4
93
,08
83
,88
6,4
55
4,4
25
,76
1(5
39
,30
6)
(13
.88
)3
5.4
(15
,23
5)
11
05
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1
9,5
06
,20
98
,81
2,7
87
10
,10
7,8
53
(1,2
95
,06
6)
(14
.70
)1
5.3
(84
,64
5)
11
05
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S1
0,2
21
,17
83
,00
2,0
33
4,1
61
,34
1(1
,15
9,3
08
)(3
8.6
2)
35
.4(3
2,7
49
)1
10
5X
SU
PP
OR
T B
UIL
DIN
GS
1,4
95
,25
37
53
,44
58
44
,52
6(9
1,0
81
)(1
2.0
9)
41
.6(2
,18
9)
11
05
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
18
,85
92
,59
32
,42
01
73
6.6
61
7.5
**T
OT
AL
GR
EA
T F
AL
LS
13
5,9
48
,69
45
0,1
97
,34
95
6,0
01
,68
4(5
,80
4,3
35
)(1
1.5
6)
(18
9,9
69
)
PO
INT
E D
U B
OIS
11
10
AD
AM
S, D
YK
ES
AN
D W
EIR
S2
0,7
18
,88
83
,25
7,8
88
6,5
98
,92
8(3
,34
1,0
40
)(1
02
.55
)2
5.2
(13
2,5
81
)1
11
0B
PO
WE
RH
OU
SE
6,0
54
,78
41
,27
4,1
72
2,1
61
,16
0(8
86
,98
8)
(69
.61
)2
5.2
(35
,19
8)
11
10
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S1
,89
7,7
82
84
,26
21
19
,78
2(3
5,5
20
)(4
2.1
5)
25
.3(1
,40
4)
11
10
DS
PIL
LW
AY
- O
RIG
INA
L7
,79
7,8
51
4,5
57
,24
92
,80
9,5
84
1,7
47
,66
53
8.3
51
.01
,74
7,6
65
11
10
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
4,4
66
,81
21
,24
4,3
73
2,5
40
,16
9(1
,29
5,7
96
)(1
04
.13
)2
5.1
(51
,62
5)
11
10
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1
,05
5,7
07
91
,06
49
4,2
81
(3,2
17
)(3
.53
)2
4.7
(13
0)
11
10
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S3
1,8
99
,06
06
,42
2,0
54
12
,31
7,5
30
(5,8
95
,47
6)
(91
.80
)2
5.1
(23
4,8
80
)1
11
0H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M*
11
10
L.
LIC
EN
CE
RE
NE
WA
L*
11
10
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
7,7
59
,98
61
,27
8,3
13
2,3
90
,47
0(1
,11
2,1
57
)(8
7.0
0)
25
.1(4
4,3
09
)1
11
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
1,0
37
,48
51
56
,64
02
52
,04
0(9
5,4
00
)(6
0.9
0)
20
.2(4
,72
3)
11
10
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S5
,35
7,4
25
81
3,8
74
1,1
69
,63
0(3
55
,75
6)
(43
.71
)2
3.9
(14
,88
5)
11
10
XS
UP
PO
RT
BU
ILD
ING
S8
82
,20
21
93
,07
43
07
,77
3(1
14
,69
9)
(59
.41
)2
5.2
(4,5
52
)1
11
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S3
47
,16
48
6,4
76
14
3,6
80
(57
,20
4)
(66
.15
)1
6.0
(3,5
75
)T
OT
AL
PO
INT
E D
U B
OIS
89
,27
5,1
45
19
,45
9,4
39
30
,90
5,0
28
(11
,44
5,5
89
)(5
8.8
2)
1,2
19
,80
3
PO
INT
E D
U B
OIS
- N
EW
11
11
AD
AM
S, D
YK
ES
AN
D W
EIR
S*
11
11
DS
PIL
LW
AY
*1
11
1E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S*
11
11
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S*
11
11
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
*1
11
1Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
*1
11
1R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
*1
11
1X
SU
PP
OR
T B
UIL
DIN
GS
*1
11
1W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L P
OIN
TE
DU
BO
IS -
NE
W0
00
00
SE
VE
N S
IST
ER
S1
11
5A
DA
MS
, DY
KE
S A
ND
WE
IRS
31
,92
6,8
79
13
,40
1,9
95
16
,70
5,4
43
(3,3
03
,44
8)
(24
.65
)5
5.0
(60
,06
3)
11
15
BP
OW
ER
HO
US
E1
3,6
53
,94
56
,95
6,1
47
8,7
91
,62
8(1
,83
5,4
81
)(2
6.3
9)
52
.5(3
4,9
62
)1
11
5C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
57
8,4
73
29
,27
64
7,3
50
(18
,07
4)
(61
.74
)3
8.2
(47
3)
11
15
DS
PIL
LW
AY
2
,94
0,0
65
1,5
49
,46
61
,73
8,9
16
(18
9,4
50
)(1
2.2
3)
42
.8(4
,42
6)
11
15
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
4,5
20
,29
12
,11
0,1
66
3,1
69
,76
8(1
,05
9,6
02
)(5
0.2
1)
48
.1(2
2,0
29
)1
11
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
20
5,6
41
12
0,6
98
15
7,5
05
(36
,80
7)
(30
.50
)4
1.5
(88
7)
11
15
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S5
4,4
49
,32
31
4,3
63
,64
51
6,7
40
,78
8(2
,37
7,1
43
)(1
6.5
5)
45
.5(5
2,2
45
)1
11
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
29
0,5
52
28
,53
62
9,3
05
(76
9)
(2.6
9)
45
.2(1
7)
11
15
L.
LIC
EN
CE
RE
NE
WA
L*
11
15
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
11
,92
4,2
30
4,4
02
,32
85
,72
4,6
19
(1,3
22
,29
1)
(30
.04
)4
0.1
(32
,97
5)
11
15
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S4
,96
0,0
07
2,5
11
,94
92
,97
5,2
98
(46
3,3
49
)(1
8.4
5)
15
.5(2
9,8
94
)1
11
5R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
8,5
12
,85
32
,25
5,4
98
3,4
64
,99
6(1
,20
9,4
98
)(5
3.6
2)
39
.6(3
0,5
43
)1
11
5X
SU
PP
OR
T B
UIL
DIN
GS
60
8,2
94
15
2,1
83
20
4,9
18
(52
,73
5)
(34
.65
)4
8.0
(1,0
99
)1
11
5W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
SE
VE
N S
IST
ER
S1
34
,57
0,5
53
47
,88
1,8
87
59
,75
0,5
33
(11
,86
8,6
46
)(2
4.7
9)
(26
9,6
12
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
- 11 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
SL
AV
E F
AL
LS
11
20
AD
AM
S, D
YK
ES
AN
D W
EIR
S9
54
,68
41
15
,09
71
19
,41
9(4
,32
2)
(3.7
5)
57
.0(7
6)
11
20
BP
OW
ER
HO
US
E4
5,6
92
,19
48
,37
8,5
14
8,8
24
,06
5(4
45
,55
1)
(5.3
2)
56
.9(7
,83
0)
11
20
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*1
12
0D
SP
ILL
WA
Y
1,2
41
,27
31
38
,15
61
46
,27
2(8
,11
6)
(5.8
7)
53
.8(1
51
)1
12
0E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S3
18
,93
34
4,8
20
56
,95
6(1
2,1
36
)(2
7.0
8)
52
.0(2
33
)1
12
0F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
37
,97
1,7
97
2,8
30
,09
62
,32
0,0
38
51
0,0
58
18
.02
45
.31
1,2
60
11
20
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S1
2,2
46
,52
92
,58
8,1
66
2,6
22
,37
6(3
4,2
10
)(1
.32
)4
6.3
(73
9)
11
20
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M3
36
,65
21
8,7
57
20
,98
0(2
,22
3)
(11
.85
)4
6.9
(47
)1
12
0L
.L
ICE
NC
E R
EN
EW
AL
*1
12
0P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
1,6
31
,85
03
,44
7,0
54
3,7
66
,35
9(3
19
,30
5)
(9.2
6)
46
.2(6
,91
1)
11
20
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S4
,44
6,2
95
63
4,6
33
61
4,1
52
20
,48
13
.23
21
.79
44
11
20
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S5
,28
8,1
54
44
6,0
38
41
0,9
93
35
,04
57
.86
43
.68
04
11
20
XS
UP
PO
RT
BU
ILD
ING
S3
,30
6,5
77
69
2,5
33
39
1,6
64
30
0,8
69
43
.44
48
.86
,16
51
12
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L S
LA
VE
FA
LL
S1
33
,43
4,9
38
19
,33
3,8
64
19
,29
3,2
73
40
,59
10
.21
3,1
84
PIN
E F
AL
LS
1
12
5A
DA
MS
, DY
KE
S A
ND
WE
IRS
18
,30
1,5
12
3,0
42
,34
73
,37
3,5
54
(33
1,2
07
)(1
0.8
9)
74
.4(4
,45
2)
11
25
BP
OW
ER
HO
US
E1
0,0
60
,84
35
,15
6,9
68
5,8
99
,39
0(7
42
,42
2)
(14
.40
)6
2.4
(11
,89
8)
11
25
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S1
21
,80
95
,02
58
,93
3(3
,90
8)
(77
.77
)3
8.5
(10
2)
11
25
DS
PIL
LW
AY
9
3,3
76
8,2
76
9,2
21
(94
5)
(11
.42
)6
7.0
(14
)1
12
5E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S3
,66
0,8
33
1,9
37
,55
62
,67
4,6
51
(73
7,0
95
)(3
8.0
4)
48
.3(1
5,2
61
)**
**1
12
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
1,1
80
,05
81
,02
1,3
33
1,2
13
,58
6(1
92
,25
3)
(18
.82
)3
1.1
(6,1
82
)1
12
5G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
9,3
18
,15
45
,75
1,5
16
6,3
36
,91
2(5
85
,39
6)
(10
.18
)2
9.4
(19
,91
1)
11
25
H.
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
*1
12
5L
.L
ICE
NC
E R
EN
EW
AL
*1
12
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S5
,09
6,9
78
2,1
86
,55
82
,56
9,6
20
(38
3,0
62
)(1
7.5
2)
44
.0(8
,70
6)
11
25
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S3
,88
1,5
73
1,3
29
,02
41
,48
6,4
18
(15
7,3
94
)(1
1.8
4)
17
.8(8
,84
2)
11
25
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S3
,97
6,7
78
1,4
27
,85
22
,05
8,1
71
(63
0,3
19
)(4
4.1
4)
37
.6(1
6,7
64
)1
12
5X
SU
PP
OR
T B
UIL
DIN
GS
33
6,4
12
11
1,4
17
12
2,1
22
(10
,70
5)
(9.6
1)
45
.4(2
36
)1
12
5W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*1
12
5Z
CO
MM
UN
ITY
DE
VE
LO
PM
EN
T C
OS
TS
***
26
,53
1,7
70
1,4
67
,29
81
,45
7,1
55
10
,14
30
.69
73
.7**
TO
TA
L P
INE
FA
LL
S
82
,56
0,0
97
23
,44
5,1
70
27
,20
9,7
33
(3,7
64
,56
3)
(16
.06
)(9
2,3
67
)
MC
AR
TH
UR
FA
LL
S1
13
0A
DA
MS
, DY
KE
S A
ND
WE
IRS
6,8
37
,35
61
,70
5,6
81
1,8
81
,77
6(1
76
,09
5)
(10
.32
)7
4.3
(2,3
70
)1
13
0B
PO
WE
RH
OU
SE
9,3
58
,10
54
,74
8,0
82
5,3
21
,39
9(5
73
,31
7)
(12
.07
)6
4.1
(8,9
44
)1
13
0C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
40
5,4
61
16
,72
52
9,7
34
(13
,00
9)
(77
.78
)3
8.5
(33
8)
11
30
DS
PIL
LW
AY
2,4
17
,50
41
,67
9,8
46
1,8
15
,24
2(1
35
,39
6)
(8.0
6)
29
.6(4
,57
4)
11
30
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
11
,70
3,2
03
4,2
23
,71
05
,99
4,2
90
(1,7
70
,58
0)
(41
.92
)4
6.6
(37
,99
5)
11
30
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2
35
,26
21
28
,51
31
46
,06
0(1
7,5
47
)(1
3.6
5)
28
.8(6
09
)1
13
0G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
5,3
79
,61
84
,47
3,5
49
4,8
87
,73
9(4
14
,19
0)
(9.2
6)
15
.9(2
6,0
50
)1
13
0H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
11
9,3
15
43
,70
44
8,4
19
(4,7
15
)(1
0.7
9)
33
.6(1
40
)1
13
0L
.L
ICE
NC
E R
EN
EW
AL
*1
13
0P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
,52
1,7
61
1,7
36
,96
61
,99
5,6
28
(25
8,6
62
)(1
4.8
9)
36
.8(7
,02
9)
11
30
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1
,27
5,8
76
85
5,3
14
94
8,6
98
(93
,38
4)
(10
.92
)1
5.4
(6,0
64
)1
13
0R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
3,6
16
,03
11
,28
0,7
68
1,8
07
,22
7(5
26
,45
9)
(41
.10
)3
8.2
(13
,78
2)
11
30
X.
SU
PP
OR
T B
UIL
DIN
GS
*1
13
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L M
CA
RT
HU
R F
AL
LS
43
,86
9,4
89
20
,89
2,8
58
24
,87
6,2
11
(3,9
83
,35
3)
(19
.07
)(1
07
,89
5)
- 12 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
KE
LS
EY
11
35
AD
AM
S, D
YK
ES
AN
D W
EIR
S9
,29
6,4
18
2,5
95
,62
01
,99
5,5
24
60
0,0
96
23
.12
77
.87
,71
31
13
5B
PO
WE
RH
OU
SE
71
,29
4,3
13
13
,89
0,9
95
10
,73
3,5
48
3,1
57
,44
72
2.7
38
0.0
39
,46
81
13
5C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
11
35
DS
PIL
LW
AY
7
,19
6,9
26
3,6
05
,56
92
,68
2,2
56
92
3,3
13
25
.61
40
.82
2,6
30
11
35
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
35
,34
2,5
64
5,4
04
,46
35
,26
5,5
58
13
8,9
05
2.5
75
5.6
2,4
98
11
35
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1
2,3
10
,41
24
,20
6,3
31
3,3
27
,74
08
78
,59
12
0.8
92
9.6
29
,68
21
13
5G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
14
6,3
83
,85
71
2,3
93
,98
37
,08
8,9
35
5,3
05
,04
84
2.8
05
4.5
97
,34
01
13
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
6,9
48
,60
64
65
,31
92
99
,11
71
66
,20
23
5.7
24
6.9
3,5
44
11
35
L.
LIC
EN
CE
RE
NE
WA
L*
11
35
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
40
,49
4,5
15
3,9
18
,43
31
,70
9,8
59
2,2
08
,57
45
6.3
64
8.6
45
,44
41
13
5Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
13
,65
0,8
16
3,4
23
,37
82
,69
4,4
20
72
8,9
58
21
.29
18
.14
0,2
74
11
35
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S9
,92
9,3
02
2,9
02
,00
62
,94
7,8
98
(45
,89
2)
(1.5
8)
36
.8(1
,24
7)
11
35
XS
UP
PO
RT
BU
ILD
ING
S1
3,4
48
,50
22
,62
5,7
25
1,9
89
,35
16
36
,37
42
4.2
45
2.6
12
,09
81
13
5W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S1
,59
8,8
17
15
1,8
72
30
3,3
74
(15
1,5
02
)(9
9.7
6)
18
.3(8
,27
9)
TO
TA
L K
EL
SE
Y3
67
,89
5,0
48
55
,58
3,6
94
41
,03
7,5
82
14
,54
6,1
12
26
.17
29
1,1
66
GR
AN
D R
AP
IDS
11
40
AD
AM
S, D
YK
ES
AN
D W
EIR
S5
6,6
13
,94
62
0,3
75
,92
22
2,2
87
,28
2(1
,91
1,3
60
)(9
.38
)6
9.8
(27
,38
3)
11
40
BP
OW
ER
HO
US
E2
4,5
06
,52
21
0,6
35
,80
01
1,6
74
,81
6(1
,03
9,0
16
)(9
.77
)6
7.7
(15
,34
7)
11
40
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S3
1,6
03
2,4
69
4,8
23
(2,3
54
)(9
5.3
5)
37
.6(6
3)
11
40
DS
PIL
LW
AY
5
,45
1,7
60
3,1
55
,84
13
,37
0,4
71
(21
4,6
30
)(6
.80
)3
7.8
(5,6
78
)1
14
0E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S1
5,9
82
,49
21
0,0
02
,47
61
3,9
43
,14
1(3
,94
0,6
65
)(3
9.4
0)
41
.6(9
4,7
28
)1
14
0F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2,5
81
,47
52
,04
5,7
69
2,2
75
,49
4(2
29
,72
5)
(11
.23
)1
5.5
(14
,82
1)
11
40
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S1
13
,21
3,6
25
35
,39
5,7
91
36
,01
3,2
70
(61
7,4
79
)(1
.74
)4
3.0
(14
,36
0)
11
40
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M1
,92
2,9
15
73
,35
16
5,8
97
7,4
54
10
.16
48
.21
55
**1
14
0L
LIC
EN
CE
RE
NE
WA
L8
3,1
22
,20
44
,10
6,6
39
4,0
23
,65
28
2,9
87
2.0
24
7.5
**1
14
0P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S8
,24
0,5
45
3,5
38
,61
84
,03
2,0
21
(49
3,4
03
)(1
3.9
4)
36
.5(1
3,5
18
)1
14
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
4,6
90
,24
53
,71
4,3
09
4,0
00
,35
2(2
86
,04
3)
(7.7
0)
12
.1(2
3,6
40
)1
14
0R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
12
,33
4,1
08
2,3
18
,08
23
,29
9,2
69
(98
1,1
87
)(4
2.3
3)
42
.9(2
2,8
72
)1
14
0X
SU
PP
OR
T B
UIL
DIN
GS
8,7
00
,81
93
,10
4,9
76
3,1
23
,32
9(1
8,3
53
)(0
.59
)4
3.8
(41
9)
**1
14
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S6
,82
8,2
34
1,2
43
,30
91
,05
2,9
48
19
0,3
61
15
.31
16
.31
1,6
79
11
40
ZC
OM
MU
NIT
Y D
EV
EL
OP
ME
NT
CO
ST
S *
**1
35
,20
5,0
73
17
,97
0,8
22
23
,91
7,9
14
(5,9
47
,09
2)
(33
.09
)6
8.7
(86
,56
6)
TO
TA
L G
RA
ND
RA
PID
S4
79
,42
5,5
66
11
7,6
84
,17
41
33
,08
4,6
78
(15
,40
0,5
04
)(1
3.0
9)
(30
7,5
61
)
KE
TT
LE
11
45
AD
AM
S, D
YK
ES
AN
D W
EIR
S4
5,2
80
,66
31
6,8
58
,71
21
8,8
12
,62
0(1
,95
3,9
08
)(1
1.5
9)
79
.6(2
4,5
47
)1
14
5B
PO
WE
RH
OU
SE
14
6,3
13
,13
85
3,9
48
,13
36
0,2
21
,79
7(6
,27
3,6
64
)(1
1.6
3)
79
.8(7
8,6
17
)1
14
5C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
11
45
DS
PIL
LW
AY
2
5,4
06
,96
01
3,3
45
,00
61
4,5
21
,24
5(1
,17
6,2
39
)(8
.81
)4
1.8
(28
,14
0)
11
45
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
19
,03
3,8
16
11
,49
9,4
32
16
,00
6,7
36
(4,5
07
,30
4)
(39
.20
)3
3.7
(13
3,7
48
)1
14
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
55
6,7
23
34
,30
73
3,2
26
1,0
81
3.1
54
7.2
23
11
45
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S9
9,1
63
,38
44
4,1
55
,49
74
2,0
15
,13
32
,14
0,3
64
4.8
53
5.1
60
,97
91
14
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
6,9
30
,64
32
,78
6,0
39
2,9
24
,49
3(1
38
,45
4)
(4.9
7)
33
.0(4
,19
6)
11
45
L.
LIC
EN
CE
RE
NE
WA
L*
11
45
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
38
,77
9,6
13
3,8
09
,91
43
,02
0,8
72
78
9,0
42
20
.71
49
.31
6,0
05
11
45
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1
6,2
63
,03
19
,43
5,5
71
9,9
01
,03
6(4
65
,46
5)
(4.9
3)
14
.5(3
2,1
01
)1
14
5R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
19
,30
6,6
15
7,3
54
,43
41
0,1
72
,47
6(2
,81
8,0
42
)(3
8.3
2)
38
.5(7
3,1
96
)1
14
5X
SU
PP
OR
T B
UIL
DIN
GS
2,4
56
,25
81
19
,64
24
1,8
73
77
,76
96
5.0
06
0.7
1,2
81
11
45
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L K
ET
TL
E4
19
,49
0,8
45
16
3,3
46
,68
71
77
,67
1,5
08
(14
,32
4,8
21
)(8
.77
)(2
96
,25
6)
- 13 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
LA
UR
IE R
IVE
R1
15
0A
DA
MS
, DY
KE
S A
ND
WE
IRS
35
5,5
38
21
9,8
98
16
0,9
37
58
,96
12
6.8
12
0.2
2,9
19
11
50
BP
OW
ER
HO
US
E7
,66
4,1
46
3,0
04
,97
52
,40
0,3
65
60
4,6
10
20
.12
20
.22
9,9
31
11
50
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*1
15
0D
SP
ILL
WA
Y8
70
,00
04
70
,29
93
61
,70
71
08
,59
22
3.0
91
9.9
5,4
57
11
50
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
45
8,0
33
23
9,0
69
18
1,6
41
57
,42
82
4.0
22
0.0
2,8
71
11
50
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1
,44
1,9
14
77
5,0
43
59
1,8
40
18
3,2
03
23
.64
18
.79
,79
71
15
0G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
4,6
03
,13
61
,50
7,7
92
1,2
50
,82
92
56
,96
31
7.0
42
0.1
12
,78
41
15
0H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
88
2,6
53
24
0,5
01
21
0,2
42
30
,25
91
2.5
82
0.1
1,5
05
11
50
L.
LIC
EN
CE
RE
NE
WA
L*
11
50
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
1,4
41
,94
57
06
,39
65
48
,64
41
57
,75
22
2.3
31
9.8
7,9
67
11
50
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1
,22
0,0
47
88
0,2
32
72
3,1
94
15
7,0
38
17
.84
7.0
22
,43
41
15
0R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
30
8,5
04
15
6,1
89
12
5,7
09
30
,48
01
9.5
11
8.6
1,6
39
11
50
XS
UP
PO
RT
BU
ILD
ING
S3
55
,91
92
03
,57
81
54
,61
54
8,9
64
24
.05
19
.82
,47
31
15
0W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
LA
UR
IE R
IVE
R1
9,6
01
,83
58
,40
3,9
72
6,7
09
,72
21
,69
4,2
50
20
.16
99
,77
8
JE
NP
EG
11
55
AD
AM
S, D
YK
ES
AN
D W
EIR
S1
6,4
38
,69
04
,07
2,7
21
4,7
45
,11
1(6
72
,39
0)
(16
.51
)8
9.8
(7,4
88
)1
15
5B
PO
WE
RH
OU
SE
76
,90
5,2
94
24
,83
0,7
60
25
,90
2,6
09
(1,0
71
,84
9)
(4.3
2)
85
.3(1
2,5
66
)1
15
5C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
26
,44
61
,09
11
,16
4(7
3)
(6.6
5)
38
.5**
11
55
DS
PIL
LW
AY
1
4,9
42
,73
36
,94
6,4
93
7,0
90
,36
6(1
43
,87
3)
(2.0
7)
46
.2(3
,11
4)
11
55
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
17
,16
7,2
02
9,4
92
,82
11
2,0
92
,75
7(2
,59
9,9
36
)(2
7.3
9)
33
.4(7
7,8
42
)1
15
5F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
1,5
63
,20
58
45
,49
18
99
,60
1(5
4,1
10
)(6
.40
)2
5.7
(2,1
06
)1
15
5G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
91
,71
6,3
71
45
,71
7,0
39
44
,02
7,0
69
1,6
89
,97
03
.70
32
.65
1,8
40
11
55
H.
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
*1
15
5L
.L
ICE
NC
E R
EN
EW
AL
*1
15
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S2
1,6
41
,60
81
3,2
69
,78
31
4,3
16
,37
5(1
,04
6,5
92
)(7
.89
)2
4.9
(42
,03
2)
11
55
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S3
,60
6,7
13
2,4
49
,76
52
,53
7,3
69
(87
,60
4)
(3.5
8)
9.7
(9,0
31
)1
15
5R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
13
,68
5,7
52
4,1
07
,11
35
,58
1,4
30
(1,4
74
,31
7)
(35
.90
)3
9.1
(37
,70
6)
11
55
XS
UP
PO
RT
BU
ILD
ING
S7
,88
5,3
97
2,8
80
,05
22
,89
7,0
07
(16
,95
5)
(0.5
9)
43
.4(3
91
)1
15
5W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L J
EN
PE
G2
65
,57
9,4
12
11
4,6
13
,12
91
20
,09
0,8
57
(5,4
77
,72
8)
(4.7
8)
(14
0,4
36
)
LA
KE
WIN
NIP
EG
RE
GU
LA
TIO
N1
16
0A
DA
MS
, DY
KE
S A
ND
WE
IRS
11
0,4
16
,01
43
1,0
12
,33
13
7,1
95
,11
9(6
,18
2,7
88
)(1
9.9
4)
93
.4(6
6,1
97
)1
16
0L
LIC
EN
CE
RE
NE
WA
L2
50
,00
07
,50
05
,50
02
,00
02
6.6
74
8.5
41
11
60
ZC
OM
MU
NIT
Y D
EV
EL
OP
ME
NT
CO
ST
S *
**4
36
,78
7,8
57
83
,19
0,3
04
89
,68
1,0
66
(6,4
90
,76
2)
(7.8
0)
69
.0**
TO
TA
L L
AK
E W
INN
IPE
G R
EG
UL
AT
ION
54
7,4
53
,87
11
14
,21
0,1
35
12
6,8
81
,68
5(1
2,6
71
,55
0)
(11
.09
)(6
6,1
56
)
CH
UR
CH
ILL
RIV
ER
DIV
ER
SIO
N1
16
5A
DA
MS
, DY
KE
S A
ND
WE
IRS
12
0,8
16
,67
93
6,0
69
,80
73
6,1
51
,77
6(8
1,9
69
)(0
.23
)9
1.1
(90
0)
11
65
DS
PIL
LW
AY
5
9,6
22
,87
02
6,4
98
,57
42
6,0
15
,12
44
83
,45
01
.82
47
.71
0,1
35
11
65
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
18
,85
8,6
67
10
,58
3,0
46
13
,85
0,6
25
(3,2
67
,57
9)
(30
.88
)3
3.0
(99
,01
8)
11
65
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S7
,28
4,0
36
4,7
61
,64
24
,89
6,0
73
(13
4,4
31
)(2
.82
)2
0.4
(6,5
90
)1
16
5L
.L
ICE
NC
E R
EN
EW
AL
*1
16
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S1
,71
0,8
89
1,1
05
,20
81
,15
3,4
61
(48
,25
3)
(4.3
7)
22
.9(2
,10
7)
11
65
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1
,54
1,7
37
1,3
98
,97
01
,37
4,3
77
24
,59
31
.76
4.2
5,8
56
11
65
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S1
,86
4,2
57
49
2,6
85
66
1,2
80
(16
8,5
95
)(3
4.2
2)
38
.5(4
,37
9)
11
65
XS
UP
PO
RT
BU
ILD
ING
S7
9,3
09
9,8
80
9,0
18
86
28
.72
57
.61
51
16
5W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*1
16
5Z
CO
MM
UN
ITY
DE
VE
LO
PM
EN
T C
OS
TS
***
35
1,0
65
,14
77
6,1
45
,34
28
6,8
34
,63
5(1
0,6
89
,29
3)
(14
.04
)7
0.9
(15
0,7
66
)T
OT
AL
CH
UR
CH
ILL
RIV
ER
DIV
ER
SIO
N5
62
,84
3,5
90
15
7,0
65
,15
41
70
,94
6,3
69
(13
,88
1,2
15
)(8
.84
)(2
47
,75
3)
- 14 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
LO
NG
SP
RU
CE
11
70
AD
AM
S, D
YK
ES
AN
D W
EIR
S6
5,3
92
,34
42
0,3
90
,32
82
1,1
55
,78
0(7
65
,45
2)
(3.7
5)
86
.2(8
,88
0)
11
70
BP
OW
ER
HO
US
E1
43
,80
0,9
35
45
,28
3,4
96
46
,99
5,5
13
(1,7
12
,01
7)
(3.7
8)
85
.9(1
9,9
30
)1
17
0C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
11
70
DS
PIL
LW
AY
4
2,2
73
,61
71
9,1
98
,59
31
9,4
85
,54
0(2
86
,94
7)
(1.4
9)
47
.0(6
,10
5)
11
70
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
57
,94
6,2
81
33
,73
0,1
54
46
,25
4,1
38
(12
,52
3,9
84
)(3
7.1
3)
30
.6(4
09
,28
1)
11
70
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1
,37
6,6
30
74
5,2
63
79
0,3
81
(45
,11
8)
(6.0
5)
25
.8(1
,74
9)
11
70
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S1
43
,32
8,6
43
88
,24
5,7
75
86
,53
5,1
83
1,7
10
,59
21
.94
26
.46
4,7
95
11
70
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M1
45
,84
43
3,5
62
34
,73
9(1
,17
7)
(3.5
1)
39
.5(3
0)
11
70
L.
LIC
EN
CE
RE
NE
WA
L*
11
70
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
30
,61
0,7
40
19
,41
8,4
11
20
,94
1,9
15
(1,5
23
,50
4)
(7.8
5)
23
.5(6
4,8
30
)1
17
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
13
,11
1,9
57
4,8
95
,36
34
,96
8,3
95
(73
,03
2)
(1.4
9)
17
.0(4
,29
6)
11
70
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S1
2,3
85
,77
76
,13
7,2
14
8,3
40
,71
4(2
,20
3,5
00
)(3
5.9
0)
29
.9(7
3,6
96
)1
17
0X
SU
PP
OR
T B
UIL
DIN
GS
16
0,4
84
29
,18
12
9,5
47
(36
6)
(1.2
5)
54
.3(7
)1
17
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S2
05
,68
12
8,2
81
29
,22
4(9
43
)(3
.33
)1
7.5
**T
OT
AL
LO
NG
SP
RU
CE
51
0,7
38
,93
42
38
,13
5,6
21
25
5,5
61
,06
9(1
7,4
25
,44
8)
(7.3
2)
(52
4,0
08
)
LIM
ES
TO
NE
11
75
AD
AM
S, D
YK
ES
AN
D W
EIR
S3
3,2
87
,04
96
,83
9,2
62
6,9
48
,96
9(1
09
,70
7)
(1.6
0)
98
.3(1
,11
6)
11
75
BP
OW
ER
HO
US
E4
61
,59
0,7
45
94
,47
9,0
25
96
,16
9,6
80
(1,6
90
,65
5)
(1.7
9)
98
.4(1
7,1
82
)1
17
5C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
11
75
DS
PIL
LW
AY
2
01
,41
6,3
80
60
,21
5,9
28
60
,57
3,5
56
(35
7,6
28
)(0
.59
)5
8.3
(6,1
34
)1
17
5E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S1
16
,32
5,9
34
44
,20
6,8
80
59
,12
2,2
48
(14
,91
5,3
68
)(3
3.7
4)
42
.6(3
50
,12
6)
11
75
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1
7,3
84
,60
37
,99
9,4
21
8,3
04
,64
1(3
05
,22
0)
(3.8
2)
29
.1(1
0,4
89
)1
17
5G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
40
4,3
29
,62
91
66
,56
2,1
47
15
7,2
14
,37
99
,34
7,7
68
5.6
13
7.5
24
9,2
74
11
75
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M1
6,5
98
,50
98
,07
7,7
90
8,2
87
,09
5(2
09
,30
5)
(2.5
9)
27
.9(7
,50
2)
11
75
L.
LIC
EN
CE
RE
NE
WA
L*
11
75
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
14
4,5
88
,94
16
4,5
74
,01
56
9,7
59
,35
5(5
,18
5,3
40
)(8
.03
)3
2.7
(15
8,5
73
)1
17
5Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
8,7
82
,89
85
,94
0,1
80
6,1
42
,21
6(2
02
,03
6)
(3.4
0)
9.7
(20
,82
8)
11
75
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S3
6,3
88
,65
41
4,2
17
,45
31
9,2
42
,16
9(5
,02
4,7
16
)(3
5.3
4)
32
.5(1
54
,60
7)
11
75
XS
UP
PO
RT
BU
ILD
ING
S5
,70
7,3
66
2,0
24
,50
51
,99
5,4
37
29
,06
81
.44
44
.06
61
11
75
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
65
2,6
44
12
4,3
19
12
4,7
11
(39
2)
(0.3
2)
16
.5**
TO
TA
L L
IME
ST
ON
E1
,44
7,0
53
,35
24
75
,26
0,9
25
49
3,8
84
,45
7(1
8,6
23
,53
2)
(3.9
2)
(47
6,6
22
)
WU
SK
WA
TIM
11
80
AD
AM
S, D
YK
ES
AN
D W
EIR
S4
,69
4,3
66
40
,88
16
6,4
72
(25
,59
1)
(62
.60
)1
19
.7(2
14
)1
18
0B
PO
WE
RH
OU
SE
18
,22
7,6
72
17
4,9
55
25
6,7
44
(81
,78
9)
(46
.75
)1
19
.7(6
83
)1
18
0C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
11
80
DS
PIL
LW
AY
2
,87
5,8
28
44
,04
06
8,0
24
(23
,98
4)
(54
.46
)7
8.9
(30
4)
11
80
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
3,0
87
,28
57
3,5
20
10
9,8
57
(36
,33
7)
(49
.42
)6
3.6
(57
1)
11
80
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2
,49
5,2
03
81
,24
48
8,8
97
(7,6
53
)(9
.42
)4
8.5
(15
8)
11
80
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S4
,65
2,0
74
95
,48
41
27
,37
8(3
1,8
94
)(3
3.4
0)
58
.9(5
42
)1
18
0H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
16
9,1
66
5,2
43
5,9
89
(74
6)
(14
.22
)4
8.6
(15
)1
18
0P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S1
,69
1,6
63
50
,74
55
9,3
18
(8,5
73
)(1
6.8
9)
53
.5(1
60
)1
18
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
1,1
41
,87
34
6,0
53
89
,05
8(4
3,0
05
)(9
3.3
8)
24
.1(1
,78
4)
11
80
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2
,02
9,9
96
24
,61
69
0,5
36
(65
,92
0)
(26
7.7
9)
49
.5(1
,33
2)
11
80
XS
UP
PO
RT
BU
ILD
ING
S9
30
,41
52
1,9
79
25
,30
1(3
,32
2)
(15
.12
)6
3.6
(52
)1
18
0W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L W
US
KW
AT
IM
41
,99
5,5
40
65
8,7
60
98
7,5
74
(32
8,8
14
)(4
9.9
1)
(5,8
16
)
INF
RA
ST
RU
CT
UR
E S
UP
PO
RT
ING
GE
NE
RA
TIO
N1
19
9F
PR
OV
INC
IAL
RO
AD
S2
5,4
12
,92
11
5,9
56
,84
01
4,3
98
,42
81
,55
8,4
12
9.7
72
1.3
73
,16
51
19
9V
TO
WN
SIT
E B
UIL
DIN
GS
82
,26
0,6
35
27
,77
1,1
65
22
,77
5,6
39
4,9
95
,52
61
7.9
93
5.9
13
9,1
51
**1
19
9W
TO
WN
SIT
E B
UIL
DIN
G R
EN
OV
AT
ION
S2
7,0
27
,62
08
,12
4,2
67
7,4
74
,14
56
50
,12
28
.00
13
.9**
11
99
YT
OW
N S
ITE
OT
HE
R IN
FR
AS
TR
UC
TU
RE
29
,15
5,3
01
10
,24
5,1
73
4,7
25
,63
85
,51
9,5
35
53
.87
28
.31
95
,03
7T
OT
AL
INF
RA
ST
RU
CT
UR
E S
UP
PO
RT
ING
GE
NE
RA
TIO
N1
63
,85
6,4
77
62
,09
7,4
45
49
,37
3,8
49
12
,72
3,5
96
20
.49
40
7,3
53
TO
TA
L H
YD
RA
UL
IC G
EN
ER
AT
ION
5,4
45
,59
3,3
86
1,6
88
,27
0,2
63
1,7
94
,26
5,8
11
(10
5,9
95
,54
8)
(6.2
8)
(70
3,1
66
)
- 15 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
TH
ER
MA
L G
EN
ER
AT
ION
BR
AN
DO
N U
NIT
5 (
CO
AL
)1
20
5B
PO
WE
RH
OU
SE
11
,72
9,5
18
9,4
36
,53
48
,96
1,4
29
47
5,1
05
5.0
35
.29
1,3
66
12
05
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S3
96
,53
88
8,1
19
66
,09
02
2,0
29
25
.00
5.2
4,2
36
12
05
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S4
,01
8,5
49
3,0
80
,05
92
,90
1,7
43
17
8,3
16
5.7
95
.23
4,2
92
12
05
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S1
9,6
11
,16
81
4,4
70
,07
61
3,7
47
,13
77
22
,93
95
.00
5.2
13
9,0
27
12
05
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M2
,34
3,8
61
1,7
21
,05
01
,66
7,9
38
53
,11
23
.09
5.2
10
,21
41
20
5J
ST
EA
M G
EN
ER
AT
OR
AN
D A
UX
ILIA
RIE
S1
4,6
55
,59
91
1,7
29
,86
51
1,5
83
,56
41
46
,30
11
.25
5.2
28
,13
5**
12
05
LL
ICE
NC
E R
EN
EW
AL
2,1
98
,65
44
88
,58
54
84
,12
74
,45
80
.91
5.2
**1
20
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S8
,02
6,1
75
6,4
23
,38
06
,10
5,0
36
31
8,3
44
4.9
65
.16
2,4
20
12
05
Q IN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S2
5,7
58
,06
12
0,4
91
,43
62
0,8
04
,83
5(3
13
,39
9)
(1.5
3)
4.4
(71
,22
7)
12
05
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S4
7,3
55
,06
63
6,3
24
,33
33
4,3
57
,13
21
,96
7,2
01
5.4
25
.13
85
,72
61
20
5X
SU
PP
OR
T B
UIL
DIN
GS
7,8
37
,12
75
,78
4,6
94
5,3
86
,42
03
98
,27
46
.88
5.2
76
,59
11
20
5W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
TO
TA
L B
RA
ND
ON
UN
IT 5
(C
OA
L)
14
3,9
30
,31
71
10
,03
8,1
31
10
6,0
65
,45
13
,97
2,6
80
3.6
17
60
,78
0
BR
AN
DO
N U
NIT
S 6
AN
D 7
12
10
BP
OW
ER
HO
US
E1
4,9
25
,02
92
,51
7,1
30
3,3
26
,36
4(8
09
,23
4)
(32
.15
)6
3.5
(12
,74
4)
12
10
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S1
44
,57
16
,67
88
,40
9(1
,73
1)
(25
.93
)3
8.3
(45
)1
21
0G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
11
,22
2,4
28
2,1
59
,79
12
,94
9,5
23
(78
9,7
32
)(3
6.5
7)
49
.6(1
5,9
22
)1
21
0H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M*
12
10
KC
OM
BU
ST
ION
TU
RB
INE
14
3,3
03
,74
76
5,9
17
,16
67
6,9
84
,95
7(1
1,0
67
,79
1)
(16
.79
)1
4.6
(75
8,0
68
)1
21
0L
.L
ICE
NC
E R
EN
EW
AL
*1
21
0M
.C
OM
BU
ST
ION
TU
RB
INE
OV
ER
HA
UL
S*
12
10
PA
/C E
LE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
6,3
46
,53
51
,42
6,9
03
1,7
68
,12
2(3
41
,21
9)
(23
.91
)4
3.8
(7,7
90
)1
21
0Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
1,2
95
,81
43
34
,35
23
04
,11
33
0,2
39
9.0
41
9.1
1,5
83
12
10
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S1
0,6
39
,56
02
,31
2,8
48
3,5
46
,36
7(1
,23
3,5
19
)(5
3.3
3)
40
.1(3
0,7
61
)T
OT
AL
BR
AN
DO
N U
NIT
S 6
AN
D 7
18
7,8
77
,68
57
4,6
74
,86
88
8,8
87
,85
5(1
4,2
12
,98
7)
(19
.03
)(8
23
,74
7)
SE
LK
IRK
12
15
BP
OW
ER
HO
US
E6
,80
8,8
12
3,9
92
,06
86
,71
7,7
12
(2,7
25
,64
4)
(68
.28
)6
9.8
(39
,04
9)
12
15
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S4
51
,03
81
6,1
32
25
,25
3(9
,12
1)
(56
.54
)3
8.6
(23
6)
12
15
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1
,63
0,4
43
75
3,8
12
1,1
58
,71
9(4
04
,90
7)
(53
.71
)3
7.5
(10
,79
8)
12
15
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S2
2,7
50
,00
38
,29
1,0
11
14
,85
0,7
69
(6,5
59
,75
8)
(79
.12
)4
9.7
(13
1,9
87
)1
21
5H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
17
,30
77
,32
11
1,6
34
(4,3
13
)(5
8.9
1)
28
.8(1
50
)1
21
5J
ST
EA
M G
EN
ER
AT
OR
AN
D A
UX
ILIA
RIE
S5
1,7
21
,35
21
2,6
49
,70
61
7,1
33
,76
2(4
,48
4,0
56
)(3
5.4
5)
49
.5(9
0,5
87
)1
21
5L
.L
ICE
NC
E R
EN
EW
AL
*1
21
5P
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S3
,17
1,7
00
1,9
61
,18
13
,16
4,6
10
(1,2
03
,42
9)
(61
.36
)4
9.9
(24
,11
7)
12
15
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S5
,28
6,0
66
2,9
85
,15
14
,39
6,1
09
(1,4
10
,95
8)
(47
.27
)1
4.6
(96
,64
1)
12
15
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S1
4,8
97
,37
65
,40
5,4
18
10
,46
8,3
62
(5,0
62
,94
4)
(93
.66
)4
1.8
(12
1,1
23
)1
21
5X
SU
PP
OR
T B
UIL
DIN
GS
1,0
33
,22
94
80
,03
37
37
,29
8(2
57
,26
5)
(53
.59
)5
2.2
(4,9
28
)1
21
5W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
SE
LK
IRK
10
7,7
67
,32
73
6,5
41
,83
35
8,6
64
,22
6(2
2,1
22
,39
3)
(60
.54
)(5
19
,61
6)
TO
TA
L T
HE
RM
AL
GE
NE
RA
TIO
N4
39
,57
5,3
29
22
1,2
54
,83
22
53
,61
7,5
32
(32
,36
2,7
00
)(1
4.6
3)
(58
2,5
84
)
TO
TA
L G
EN
ER
AT
ION
5,8
85
,16
8,7
15
1,9
09
,52
5,0
95
2,0
47
,88
3,3
43
(13
8,3
58
,24
8)
(7.2
5)
(1,2
85
,75
0)
DIE
SE
L G
EN
ER
AT
ION
13
00
BB
UIL
DIN
GS
8,2
63
,52
64
,29
9,4
98
5,4
35
,79
2(1
,13
6,2
94
)(2
6.4
3)
13
.1(8
6,7
40
)**
13
00
CB
UIL
DIN
G R
EN
OV
AT
ION
S1
7,9
29
9,5
05
9,0
86
41
94
.41
7.0
**1
30
0M
EN
GIN
ES
AN
D G
EN
ER
AT
OR
S -
OV
ER
HA
UL
S1
,99
8,4
61
1,1
92
,87
92
,09
2,3
72
(89
9,4
93
)(7
5.4
1)
1.6
****
13
00
NE
NG
INE
S A
ND
GE
NE
RA
TO
RS
16
,77
4,9
55
7,3
86
,26
31
3,0
42
,05
7(5
,65
5,7
94
)(7
6.5
7)
14
.6(3
87
,38
3)
13
00
QA
CC
ES
SO
RY
ST
AT
ION
EQ
UIP
ME
NT
15
,89
2,7
50
7,5
75
,50
71
1,3
19
,35
9(3
,74
3,8
52
)(4
9.4
2)
15
.2(2
46
,30
6)
13
00
TF
UE
L S
TO
RA
GE
AN
D H
AN
DL
ING
5,0
83
,04
62
,22
7,8
49
3,7
24
,49
2(1
,49
6,6
43
)(6
7.1
8)
16
.1(9
2,9
59
)T
OT
AL
DIE
SE
L G
EN
ER
AT
ION
48
,03
0,6
66
22
,69
1,5
01
35
,62
3,1
57
(12
,93
1,6
56
)(5
6.9
9)
(81
3,3
88
)
- 16 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
TR
AN
SM
ISS
ION
20
00
FR
OA
DS
, TR
AIL
S A
ND
BR
IDG
ES
10
,68
6,1
18
1,5
22
,37
41
,55
8,8
16
(36
,44
2)
(2.3
9)
43
.6(8
36
)2
00
0G
ME
TA
L T
OW
ER
S A
ND
CO
NC
RE
TE
PO
LE
S4
81
,95
5,5
24
13
7,6
68
,49
21
17
,83
2,3
37
19
,83
6,1
56
14
.41
64
.53
07
,53
72
00
0J
PO
LE
S A
ND
FIX
TU
RE
S1
17
,06
6,0
69
46
,90
2,0
69
45
,78
1,6
75
1,1
20
,39
42
.39
38
.52
9,1
01
**2
00
0K
GR
OU
ND
LIN
E T
RE
AT
ME
NT
2,2
97
,99
09
97
,64
79
29
,18
16
8,4
66
6.8
65
.5**
20
00
LO
VE
RH
EA
D C
ON
DU
CT
OR
AN
D D
EV
ICE
S3
49
,81
0,5
06
11
6,1
74
,01
21
51
,38
0,7
25
(35
,20
6,7
13
)(3
0.3
1)
59
.8(5
88
,74
1)
20
00
MU
ND
ER
GR
OU
ND
CA
BL
E A
ND
DE
VIC
ES
96
0,5
35
67
9,1
61
73
1,3
55
(52
,19
4)
(7.6
8)
14
.7(3
,55
1)
20
00
ZC
OM
MU
NIT
Y D
EV
EL
OP
ME
NT
CO
ST
S *
**1
7,6
25
,51
03
65
,31
94
18
,85
2(5
3,5
33
)(1
4.6
5)
77
.4(6
92
)T
OT
AL
TR
AN
SM
ISS
ION
98
0,4
02
,25
43
04
,30
9,0
74
31
8,6
32
,94
0(1
4,3
23
,86
6)
(4.7
1)
(25
7,1
81
)
SU
BS
TA
TIO
NS
30
00
BB
UIL
DIN
GS
16
7,4
65
,73
35
0,9
01
,23
06
2,9
35
,69
9(1
2,0
34
,46
9)
(23
.64
)4
9.6
(24
2,6
30
)**
30
00
CB
UIL
DIN
G R
EN
OV
AT
ION
S1
6,0
23
,44
62
,70
2,9
89
2,7
68
,72
3(6
5,7
34
)(2
.43
)1
6.6
**3
00
0F
RO
AD
S, S
TE
EL
ST
RU
CT
UR
ES
AN
D C
IVIL
SIT
E W
OR
KS
30
1,9
66
,57
11
29
,47
6,5
89
15
5,2
73
,91
7(2
5,7
97
,32
8)
(19
.92
)3
4.6
(74
5,5
88
)3
00
0J
PO
LE
S A
ND
FIX
TU
RE
S8
,97
6,5
05
2,9
06
,93
32
,86
2,0
84
44
,84
91
.54
34
.21
,31
13
10
0R
PO
WE
R T
RA
NS
FO
RM
ER
S3
46
,53
0,0
04
12
0,5
38
,57
61
04
,34
1,0
44
16
,19
7,5
32
13
.44
34
.14
75
,00
13
10
0S
OT
HE
R T
RA
NS
FO
RM
ER
S1
12
,49
0,4
70
38
,59
7,4
10
39
,11
3,4
00
(51
5,9
90
)(1
.34
)3
5.1
(14
,70
1)
31
00
TIN
TE
RR
UP
TIN
G E
QU
IPM
EN
T2
10
,04
5,7
08
85
,42
3,9
59
71
,13
3,0
91
14
,29
0,8
68
16
.73
30
.34
71
,64
63
10
0U
OT
HE
R S
TA
TIO
N E
QU
IPM
EN
T5
53
,64
0,2
28
22
0,6
77
,49
52
33
,53
1,0
16
(12
,85
3,5
21
)(5
.82
)3
0.4
(42
2,8
13
)3
10
0V
EL
EC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
22
2,7
63
,29
17
8,5
24
,86
31
04
,25
0,7
48
(25
,72
5,8
85
)(3
2.7
6)
19
.9(1
,29
2,7
58
)3
20
0M
SY
NC
HR
ON
OU
S C
ON
DE
NS
ER
S A
ND
UN
IT T
RA
NS
FO
RM
ER
S
12
2,0
26
,80
65
8,1
81
,84
25
6,9
49
,94
71
,23
1,8
96
2.1
23
8.0
32
,41
83
20
0N
SY
NC
HR
ON
OU
S C
ON
DE
NS
ER
OV
ER
HA
UL
S
47
,81
5,1
73
21
,52
8,3
79
21
,92
6,2
03
(39
7,8
24
)(1
.85
)1
0.1
**3
20
0P
HV
DC
CO
NV
ER
TE
R E
QU
IPM
EN
T
43
4,6
07
,92
42
00
,87
7,8
68
25
2,4
25
,45
3(5
1,5
47
,58
5)
(25
.66
)1
9.5
(2,6
43
,46
6)
32
00
SH
VD
C S
ER
IAL
IZE
D E
QU
IPM
EN
T
21
3,6
65
,60
91
52
,88
7,0
02
17
9,8
48
,25
3(2
6,9
61
,25
1)
(17
.63
)2
0.8
(1,2
96
,21
4)
32
00
UH
VD
C A
CC
ES
SO
RY
ST
AT
ION
EQ
UIP
ME
NT
1
69
,25
4,2
48
62
,18
5,8
61
71
,82
0,1
61
(9,6
34
,30
0)
(15
.49
)2
6.3
(36
6,3
23
)3
20
0V
HV
DC
EL
EC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
4
7,9
13
,30
53
0,5
24
,63
94
5,4
52
,34
0(1
4,9
27
,70
1)
(48
.90
)2
4.0
(62
1,9
88
)T
OT
AL
SU
BS
TA
TIO
NS
2,9
75
,18
5,0
20
1,2
55
,93
5,6
35
1,4
04
,63
2,0
79
(14
8,6
96
,44
4)
(11
.84
)(6
,66
6,1
04
)
DIS
TR
IBU
TIO
N4
00
0A
CO
NC
RE
TE
DU
CT
LIN
E A
ND
MA
NH
OL
ES
7
0,1
81
,42
01
6,5
43
,80
51
7,3
33
,60
3(7
89
,79
8)
(4.7
7)
43
.6(1
8,1
17
)4
00
0C
CO
NC
RE
TE
DU
CT
LIN
E A
ND
MA
NH
OL
E R
EF
UR
BIS
HM
EN
T7
,36
8,7
27
86
1,7
59
54
9,3
71
31
2,3
88
36
.25
26
.51
1,7
88
40
00
GM
ET
AL
TO
WE
RS
10
,85
3,6
98
1,7
14
,27
21
,63
5,6
76
78
,59
64
.58
52
.31
,50
34
00
0J
PO
LE
S A
ND
FIX
TU
RE
S6
68
,95
6,0
88
23
5,1
64
,44
52
91
,61
8,3
71
(56
,45
3,9
26
)(2
4.0
1)
49
.6(1
,13
8,1
84
)4
00
0K
GR
OU
ND
LIN
E T
RE
AT
ME
NT
34
,47
8,4
70
13
,87
7,1
34
16
,41
0,4
52
(2,5
33
,31
8)
(18
.26
)7
.8(3
24
,78
4)
40
00
LO
VE
RH
EA
D C
ON
DU
CT
OR
AN
D D
EV
ICE
S7
17
,20
3,0
40
26
2,3
33
,83
92
82
,63
1,6
67
(20
,29
7,8
28
)(7
.74
)4
4.6
(45
5,1
08
)4
00
0M
UN
DE
RG
RO
UN
D C
AB
LE
AN
D D
EV
ICE
S -
66
KV
27
,89
1,4
95
3,7
06
,65
84
,14
5,4
27
(43
8,7
69
)(1
1.8
4)
52
.5(8
,35
8)
40
00
NU
ND
ER
GR
OU
ND
CA
BL
E A
ND
DE
VIC
ES
- P
RIM
AR
Y3
74
,56
7,8
50
67
,87
6,7
46
78
,44
2,2
29
(10
,56
5,4
83
)(1
5.5
7)
50
.1(2
10
,88
8)
40
00
PU
ND
ER
GR
OU
ND
CA
BL
E A
ND
DE
VIC
ES
- S
EC
ON
DA
RY
24
9,7
88
,82
87
1,3
08
,83
58
0,5
94
,93
0(9
,28
6,0
95
)(1
3.0
2)
32
.8(2
83
,11
3)
40
00
QS
ER
IAL
IZE
D E
QU
IPM
EN
T -
OV
ER
HE
AD
2
18
,78
4,7
86
67
,24
1,8
33
88
,34
7,9
00
(21
,10
6,0
67
)(3
1.3
9)
34
.9(6
04
,75
8)
40
00
RD
SC
- H
IGH
VO
LT
AG
E T
RA
NS
FO
RM
ER
S2
5,3
20
,59
81
,90
7,8
34
1,4
13
,12
04
94
,71
42
5.9
34
6.7
10
,59
44
00
0S
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
- U
ND
ER
GR
OU
ND
21
3,7
63
,67
76
8,2
10
,51
67
7,0
18
,03
8(8
,80
7,5
22
)(1
2.9
1)
31
.2(2
82
,29
2)
40
00
VE
LE
CT
RO
NIC
EQ
UIP
ME
NT
73
9,9
72
15
2,7
68
12
1,9
45
30
,82
32
0.1
87
.93
,90
24
00
0W
SE
RV
ICE
S7
3,1
27
,68
83
8,4
38
,30
25
8,3
31
,60
4(1
9,8
93
,30
2)
(51
.75
)2
5.1
(79
2,5
62
)4
00
0X
ST
RE
ET
LIG
HT
ING
18
2,3
46
,80
78
4,8
99
,62
38
4,5
63
,95
73
35
,66
60
.40
26
.71
2,5
72
TO
TA
L D
IST
RIB
UT
ION
2,8
75
,37
3,1
43
93
4,2
38
,36
91
,08
3,1
58
,28
9(1
48
,91
9,9
20
)(1
5.9
4)
(4,0
77
,80
7)
ME
TE
RS
49
00
VM
ET
ER
S -
EL
EC
TR
ON
IC1
8,9
13
,63
86
,30
4,3
34
1,4
05
,38
74
,89
8,9
47
77
.71
8.8
55
6,6
99
49
00
YM
ET
ER
S -
AN
AL
OG
19
,62
2,0
56
11
,26
5,1
27
11
,28
6,5
57
(21
,43
0)
(0.1
9)
11
.1(1
,93
1)
**4
90
0W
ME
TE
RIN
G E
XC
HA
NG
ES
33
,54
5,5
19
13
,90
8,6
23
13
,91
3,6
73
(5,0
50
)(0
.04
)8
.8**
49
00
ZM
ET
ER
ING
TR
AN
SF
OR
ME
RS
11
,24
4,9
38
3,0
12
,86
53
,89
2,3
03
(87
9,4
38
)(2
9.1
9)
38
.7(2
2,7
25
)T
OT
AL
ME
TE
RS
83
,32
6,1
52
34
,49
0,9
49
30
,49
7,9
21
3,9
93
,02
81
1.5
85
32
,04
3
- 17 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
01
4
CO
MM
UN
ICA
TIO
N5
00
0B
BU
ILD
ING
S6
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5,5
04
2,2
74
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42
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7,3
72
(67
3,3
48
)(2
9.6
1)
46
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4,4
81
)5
00
0C
BU
ILD
ING
RE
NO
VA
TIO
NS
3,4
86
,35
21
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5,7
30
1,4
40
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4(1
34
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4)
(10
.32
)1
3.4
(10
,05
6)
50
00
DB
UIL
DIN
G -
SY
ST
EM
CO
NT
RO
L C
EN
TR
E1
5,8
57
,68
63
,42
6,5
07
3,5
25
,97
6(9
9,4
69
)(2
.90
)5
9.6
(1,6
69
)5
00
0G
CO
MM
UN
ICA
TIO
N T
OW
ER
S1
2,3
62
,11
93
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5,3
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3,3
50
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03
64
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39
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42
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15
00
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FIB
RE
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AN
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ET
AL
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CA
BL
E
13
1,5
59
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13
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03
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32
9,1
39
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05
,06
4,7
13
14
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26
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94
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05
00
0J
CA
RR
IER
EQ
UIP
ME
NT
12
5,9
21
,73
35
3,8
06
,56
26
1,8
16
,52
0(8
,00
9,9
58
)(1
4.8
9)
12
.5(6
40
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7)
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00
0K
OP
ER
AT
ION
AL
IT E
QU
IPM
EN
T4
,82
1,7
68
2,6
09
,03
22
,69
1,9
62
(82
,93
0)
(3.1
8)
2.6
**5
00
0M
MO
BIL
E R
AD
IO, T
EL
EP
HO
NE
AN
D V
IDE
O C
ON
FE
RE
NC
ING
8,8
62
,07
35
,73
8,0
30
4,4
38
,69
01
,29
9,3
40
22
.64
2.7
48
1,2
37
50
00
NO
PE
RA
TIO
NA
L D
AT
A N
ET
WO
RK
18
,81
7,3
56
8,3
86
,24
98
,13
6,5
35
24
9,7
14
2.9
84
.6**
50
00
RP
OW
ER
SY
ST
EM
CO
NT
RO
L
14
,26
4,7
53
6,7
10
,44
98
,43
1,8
58
(1,7
21
,40
9)
(25
.65
)1
0.7
(16
0,8
79
)T
OT
AL
CO
MM
UN
ICA
TIO
N3
42
,90
8,7
25
12
2,1
75
,75
91
25
,91
9,1
76
(3,7
43
,41
7)
(3.0
6)
(14
3,9
73
)
MO
TO
R V
EH
ICL
ES
60
00
EP
AS
SE
NG
ER
VE
HIC
LE
S1
,14
5,3
30
47
1,8
76
48
7,3
52
(15
,47
6)
(3.2
8)
5.5
(2,8
14
)6
00
0F
LIG
HT
TR
UC
KS
69
,46
1,6
44
28
,13
9,8
45
29
,75
4,7
53
(1,6
14
,90
8)
(5.7
4)
6.9
(23
4,0
45
)6
00
0G
HE
AV
Y T
RU
CK
S7
3,4
16
,58
72
7,6
03
,94
12
9,4
35
,26
3(1
,83
1,3
22
)(6
.63
)1
1.6
(15
7,8
73
)6
00
0H
CO
NS
TR
UC
TIO
N E
QU
IPM
EN
T2
1,1
30
,53
25
,64
9,0
98
8,2
56
,83
1(2
,60
7,7
33
)(4
6.1
6)
17
.4(1
49
,87
0)
60
00
IL
AR
GE
SO
FT
-TR
AC
K E
QU
IPM
EN
T1
5,6
20
,47
43
,46
8,4
40
4,0
72
,60
4(6
04
,16
4)
(17
.42
)2
0.6
(29
,32
8)
60
00
JT
RA
ILE
RS
18
,88
7,9
11
4,3
04
,61
44
,53
6,9
14
(23
2,3
00
)(5
.40
)2
5.8
(9,0
04
)6
00
0K
MIS
CE
LL
AN
EO
US
VE
HIC
LE
S6
,11
4,4
61
1,5
29
,82
92
,55
3,4
55
(1,0
23
,62
6)
(66
.91
)1
0.2
(10
0,3
56
)T
OT
AL
MO
TO
R V
EH
ICL
ES
20
5,7
76
,93
97
1,1
67
,64
37
9,0
97
,17
1(7
,92
9,5
28
)(1
1.1
4)
(68
3,2
88
)
BU
ILD
ING
S8
00
0B
BU
ILD
ING
S -
GE
NE
RA
L1
03
,25
1,5
40
31
,08
2,1
72
29
,52
5,1
41
1,5
57
,03
25
.01
46
.13
3,7
75
**8
00
0C
BU
ILD
ING
RE
NO
VA
TIO
NS
37
,40
1,0
24
12
,62
2,4
99
10
,93
6,0
91
1,6
86
,40
81
3.3
61
3.1
12
8,7
33
80
00
DB
UIL
DIN
G -
36
0 P
OR
TA
GE
- C
IVIL
20
2,7
92
,90
31
0,9
46
,35
91
0,8
16
,31
61
30
,04
31
.19
94
.61
,37
58
00
0E
BU
ILD
ING
- 3
60
PO
RT
AG
E -
EL
EC
TR
O/M
EC
HA
NIC
AL
77
,33
9,3
98
8,7
59
,75
58
,53
9,7
62
21
9,9
93
2.5
13
9.9
5,5
14
**8
00
0F
LE
AS
EH
OL
D IM
PR
OV
EM
EN
TS
- S
ON
Y P
LA
CE
1,0
07
,45
36
31
,15
96
17
,46
21
3,6
98
2.1
73
.7**
TO
TA
L B
UIL
DIN
GS
42
1,7
92
,31
76
4,0
41
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46
0,4
34
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13
,60
7,1
73
5.6
31
69
,39
7
GE
NE
RA
L E
QU
IPM
EN
T9
00
0H
TO
OL
S, S
HO
P A
ND
GA
RA
GE
EQ
UIP
ME
NT
87
,53
7,5
92
42
,84
5,7
48
39
,77
8,0
73
3,0
67
,67
67
.16
7.3
**9
00
0K
CO
MP
UT
ER
EQ
UIP
ME
NT
49
,55
5,4
18
23
,82
3,3
38
25
,48
1,8
68
(1,6
58
,53
0)
(6.9
6)
3.0
**9
00
0L
OF
FIC
E F
UR
NIT
UR
E A
ND
EQ
UIP
ME
NT
26
,31
8,1
37
9,1
59
,01
39
,72
4,7
93
(56
5,7
80
)(6
.18
)1
3.3
**9
00
0M
HO
T W
AT
ER
TA
NK
S8
81
,84
86
43
,73
16
36
,21
87
,51
31
.17
1.9
**T
OT
AL
GE
NE
RA
L E
QU
IPM
EN
T1
64
,29
2,9
94
76
,47
1,8
30
75
,62
0,9
51
85
0,8
79
1.1
10
EA
SE
ME
NT
S**
A1
00
A.
EA
SE
ME
NT
S6
6,0
21
,10
31
2,5
51
,91
61
2,9
01
,90
8(3
49
,99
2)
(2.7
9)
60
.8**
TO
TA
L E
AS
EM
EN
TS
66
,02
1,1
03
12
,55
1,9
16
12
,90
1,9
08
(34
9,9
92
)(2
.79
)0
CO
MP
UT
ER
SO
FT
WA
RE
AN
D D
EV
EL
OP
ME
NT
A2
00
GC
OM
PU
TE
R D
EV
EL
OP
ME
NT
- M
AJO
R S
YS
TE
MS
11
1,6
92
,38
26
7,1
82
,09
86
8,9
46
,07
7(1
,76
3,9
79
)(2
.63
)4
.7(3
75
,31
5)
A2
00
HC
OM
PU
TE
R D
EV
EL
OP
ME
NT
- S
MA
LL
SY
ST
EM
S4
8,7
87
,24
92
3,4
15
,49
82
6,0
99
,59
1(2
,68
4,0
93
)(1
1.4
6)
6.3
(42
6,0
46
)A
20
0J
CO
MP
UT
ER
SO
FT
WA
RE
- G
EN
ER
AL
6,7
01
,45
43
,60
3,8
77
3,4
90
,46
91
13
,40
93
.15
2.5
**A
20
0K
CO
MP
UT
ER
SO
FT
WA
RE
- C
OM
MU
NIC
AT
ION
/OP
ER
AT
ION
AL
4,6
52
,48
12
,40
7,1
34
1,6
59
,40
47
47
,73
03
1.0
62
.23
39
,87
7A
20
0L
OP
ER
AT
ION
AL
SY
ST
EM
MA
JOR
SO
FT
WA
RE
- E
MS
/SC
AD
A1
0,3
13
,95
83
,03
6,2
86
6,6
34
,59
5(3
,59
8,3
09
)(1
18
.51
)5
.6(6
42
,55
5)
TO
TA
L C
OM
PU
TE
R S
OF
TW
AR
E A
ND
DE
VE
LO
PM
EN
T1
82
,14
7,5
24
99
,64
4,8
93
10
6,8
30
,13
6(7
,18
5,2
43
)(7
.21
)(1
,10
4,0
39
)
TO
TA
L M
AN
ITO
BA
HY
DR
O1
4,2
30
,42
5,5
52
4,9
07
,24
4,6
08
5,3
81
,23
1,8
43
(47
3,9
87
,23
5)
(14
,33
0,0
90
)
*T
he
acc
ou
nt h
as
no
ba
lan
ce a
s o
f Ma
rch
31
, 20
14
an
d r
ate
will
be
use
d o
n a
go
-fo
rwa
rd b
asi
s fo
r fu
ture
ad
diti
on
s.**
On
am
ort
ize
d a
cco
un
ts a
ny
tru
e-u
p o
f le
ss th
an
10
% is
no
t co
nsi
de
red
sig
nifi
can
t.**
*C
om
mu
nity
De
velo
pm
en
t co
sts
are
am
ort
ize
d o
ver
the
we
igh
ted
ave
rag
e li
fe o
f th
e p
hys
ica
l ass
ets
de
rivin
g b
en
efit
fro
m s
uch
exp
en
ditu
res.
****
Tru
e-u
p e
xclu
de
d a
s e
xisi
ting
ass
ets
in a
cco
un
t are
fully
de
pre
cia
ted
.
- 18 -
Appendix 5.6 - Attachment 1
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31
, 20
14
DE
PR
EC
IAT
ION
DE
PR
EC
IAT
ION
AM
OU
NT
PE
RC
EN
TL
IFE
FO
R T
RU
E-U
P(1
)(2
)(3
)(4
)(5
) =
(3
)-(4
)(6
) =
(5
)/(3
)(7
)(8
)=(5
)/(7
)
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
("W
PL
P")
PR
OP
ER
TY
, PL
AN
T A
ND
EQ
UIP
ME
NT
HY
DR
AU
LIC
GE
NE
RA
TIO
N1
18
1A
WP
LP
- D
AM
S, D
YK
ES
AN
D W
EIR
S1
48
,49
8,4
70
2,0
14
,08
52
,09
4,8
30
(80
,74
5)
(4.0
1)
11
9.4
(67
6)
11
81
BW
PL
P -
PO
WE
RH
OU
SE
56
9,5
76
,64
57
,72
5,1
68
8,0
45
,96
8(3
20
,80
0)
(4.1
5)
11
9.4
(2,6
87
)1
18
1C
.W
PL
P -
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*1
18
1D
WP
LP
- S
PIL
LW
AY
9
0,6
39
,25
71
,84
4,5
09
2,1
41
,64
8(2
97
,13
9)
(16
.11
)7
8.5
(3,7
85
)1
18
1E
WP
LP
- W
AT
ER
CO
NT
RO
L S
YS
TE
MS
98
,58
4,6
94
2,5
02
,86
83
,48
4,0
50
(98
1,1
82
)(3
9.2
0)
63
.5(1
5,4
52
)1
18
1F
WP
LP
- R
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S7
9,9
88
,34
82
,60
4,4
21
2,8
19
,01
6(2
14
,59
5)
(8.2
4)
48
.5(4
,42
5)
11
81
GW
PL
P -
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
14
9,8
57
,58
24
,12
1,0
84
4,0
35
,02
28
6,0
62
2.0
95
8.5
1,4
71
11
81
HW
PL
P -
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
5,1
67
,01
91
70
,51
21
82
,66
5(1
2,1
53
)(7
.13
)4
8.5
(25
1)
11
81
PW
PL
P -
A/C
EL
EC
TR
ICA
L P
OW
ER
SY
ST
EM
S4
9,9
08
,66
71
,49
7,1
10
1,8
53
,78
6(3
56
,67
6)
(23
.82
)5
3.5
(6,6
67
)1
18
1Q
WP
LP
- IN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S3
7,3
11
,99
92
,46
2,5
92
2,8
13
,95
9(3
51
,36
7)
(14
.27
)2
3.5
(14
,95
2)
11
81
RW
PL
P -
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
66
,49
7,9
60
1,9
74
,98
92
,86
9,3
13
(89
4,3
24
)(4
5.2
8)
48
.7(1
8,3
64
)1
18
1X
WP
LP
- S
UP
PO
RT
BU
ILD
ING
S2
9,2
58
,45
77
42
,81
47
94
,30
1(5
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- 19 -
Appendix 5.6 - Attachment 1
SU
RV
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GC
AL
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AM
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EN
TL
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P(1
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(3
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(5
)/(3
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AC
CU
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4)
*T
he
acc
ou
nt h
as
no
ba
lan
ce a
s o
f Ma
rch
31
, 20
14
an
d r
ate
will
be
use
d o
n a
go
-fo
rwa
rd b
asi
s fo
r fu
ture
ad
diti
on
s.**
On
am
ort
ize
d a
cco
un
ts a
ny
tru
e-u
p o
f le
ss th
an
10
% is
no
t co
nsi
de
red
sig
nifi
can
t.
- 20 -
Appendix 5.6 - Attachment 1
2014 DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUAL RATES APPLICABLE TO
DEPRECIABLE ASSETS IN SERVICE AS OF MARCH 31, 2014
Prepared by:
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
MANITOBA HYDRO Winnipeg, Manitoba
2014 DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUAL RATES APPLICABLE TO
DEPRECIABLE ASSETS IN SERVICE AS OF MARCH 31, 2014
GANNETT FLEMING CANADA ULC
Calgary, Alberta
Appendix 5.6 - Attachment 2
January 13, 2015 Manitoba Hydro 360 Portage Avenue Winnipeg, Manitoba R3C 0G8 Attention: Mr. Darren Rainkie Vice-President, Finance and Regulatory Ladies and Gentlemen:
Pursuant to your request, we have conducted a depreciation study related to the electric generation, transmission, substation, distribution and general plant systems of Manitoba Hydro and the Wuskwatim Power Limited Partnership as of March 31, 2014. Our report presents a description of the methods used in the estimation of depreciation, the statistical analyses of service life and the summary and detailed tabulations of annual and accrued depreciation.
The calculated annual depreciation accrual rates presented in the report are applicable to plant in service as of March 31, 2014. The depreciation rates are based on the straight-line method, equal life group procedure applied on a whole life basis, with any accumulated depreciation variances amortized over the estimated remaining life of the assets.
Respectfully submitted, GANNETT FLEMING CANADA ULC
LARRY E. KENNEDY Vice President LEK/hac Project 058390.400
Gannett Fleming Canada ULC
Suite 277 • 200 Rivercrest Drive S.E. • Calgary, AB T2C 2X5 • Canada t: 403.257.5946 • f: 403.257.5947
www.gannettfleming.com www.gfvrd.com
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
TABLE OF CONTENTS
Executive Summary ............................................................................................... vi
PART I. INTRODUCTION ...................................................................................... I-1 Scope ...................................................................................................................... I-2 Plan of Report ......................................................................................................... I-2 Basis of the Study ................................................................................................... I-3 Depreciation ................................................................................................ I-3 Service Life Estimates .................................................................................. I-4
PART II. DEVELOPMENT OF DEPRECIATION PARAMETERS ......................... II-1 Depreciation ............................................................................................................ II-2 Estimation of Survivor Curves ................................................................................. II-2
Survivor Curves ............................................................................................ II-2 Survivor Curve Judgments ........................................................................... II-3 Generation Accounts .................................................................................... II-4 Hydraulic Accounts ............................................................................ II-4 Thermal Accounts .............................................................................. II-7 Diesel Accounts ................................................................................. II-8 Life Span Estimates ........................................................................... II-9 Transmission Accounts ................................................................................ II-10 Substation Accounts ..................................................................................... II-11 Distribution Accounts .................................................................................... II-14 PART III. CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION ......... III-1 Calculation of Annual and Accrued Depreciation .................................................... III-2 Group Depreciation Procedures ................................................................... III-2 Calculation of Annual and Accrued Amortization .................................................... III-4 Monitoring of Book Accumulated Depreciation ........................................................ III-6
PART IV. RESULTS OF STUDY ............................................................................ IV-1 Qualification of Results ............................................................................................ IV-2 Description of Detailed Tabulations ......................................................................... IV-2
Table 1 Estimated Survivor Curves, Net Salvage Percents, Original Cost and Annual Accruals for the Twelve Months Ended March 31, 2014
- Manitoba Hydro .................................................................................... IV-4
iv
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
TABLE OF CONTENTS, Cont’d.
Table 1A Estimated Survivor Curves, Net Salvage Percents, Original Cost and Annual Accruals for the Twelve Months Ended March 31, 2014 – Wuskwatim Power Limited Partnership ................................................ IV-12 Table 2 Calculated Accrued Depreciation, Book Accumulated Depreciation and Determination of Annual Provision for True-Up For the Twelve Months Ended March 31, 2014 – Manitoba Hydro ................................................................................... IV-14 Table 2A Calculated Accrued Depreciation, Book Accumulated Depreciation and Determination of Annual Provision for True-Up For the Twelve Months Ended March 31, 2014 – Wuskwatim Power Limited Partnership ................................................ IV-22 APPENDIX A .......................................................................................................... A-1 Estimation of Survivor Curves ................................................................................. A-2 Average Service Life .................................................................................... A-2 Survivor Curves ....................................................................................................... A-2 Iowa Type Curves ......................................................................................... A-2 Retirement Rate Method of Analysis ............................................................ A-9 Schedules of Annual Transactions in Plant Records .................................... A-9 Schedule of Plant Exposed to Retirement .................................................... A-12 Original Life Table ........................................................................................ A-14 Smoothing the Original Survivor Curve ........................................................ A-16
v
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
MANITOBA HYDRO
2014 DEPRECIATION STUDY
EXECUTIVE SUMMARY
Pursuant to Manitoba Hydro’s (“Company”) request, Gannett Fleming Canada
ULC (“Gannett Fleming”) conducted a depreciation study related to the generation,
transmission, substation, distribution and general plant accounts as of March 31, 2014.
The purpose of this study was to determine the annual depreciation accrual rates and
amounts for book and ratemaking objectives.
The depreciation rates are based on the straight line method using the equal life
group (“ELG”) procedure and were applied on a whole life basis based on attained ages
and estimated average service lives. The depreciation calculations provided herein do
not include any provision for cost of removal. Variances between the calculated
accrued depreciation and the book accumulated depreciation as of March 31, 2014 are
amortized over the remaining life of assets.
As discussed in the last review of depreciation rates, the use of the ELG
procedure and the removal of net negative salvage from the depreciation rate
calculations are consistent with Manitoba Hydro’s planned implementation of
International Financial Reporting Standards (“IFRS”).
Gannett Fleming recommends the annual depreciation accrual rates for the
electric plant in service as of March 31, 2014 as presented in Tables 1, 1A, 2 and 2A of
the study. Supporting data and calculations are also provided under separate cover.
These rates are effective for Manitoba Hydro on April 1, 2015 upon its transition to
IFRS.
This study results in an annual depreciation expense accrual of $319.2 million
when applied to depreciable plant balances as of March 31, 2014. The report study
results are summarized at an aggregate functional group level as follows:
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ORIGINAL COSTMARCH 31, 2014
PLANT GROUP $'s %'s $'s(1) (2) (3) (4)
GENERATION HYDRO 5,445,593,386 1.54 83,954,010 THERMAL 439,575,329 3.44 15,106,757 DIESEL 48,030,666 4.03 1,937,288TRANSMISSION 980,402,254 1.28 12,587,905SUBSTATIONS 2,975,185,020 2.40 71,322,345DISTRIBUTION 2,875,373,143 1.98 57,047,472GENERAL 1,466,265,753 5.27 77,235,884
TOTAL PLANT IN SERVICE 14,230,425,551 2.24 319,191,661
SUMMARY OF ORIGINAL COST, ACCRUAL PERCENTAGES AND AMOUNTS
ELG ANNUAL ACCRUAL
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PART I. INTRODUCTION
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MANITOBA HYDRO
DEPRECIATION STUDY
PART I. INTRODUCTION
SCOPE
This report sets forth the results of the depreciation study for Manitoba Hydro, to
determine the annual depreciation accrual rates and amounts for book purposes
applicable to the original cost of Manitoba Hydro’s and the Wuskwatim Power Limited
Partnership’s electric generation, transmission, substation, distribution and general plant
assets as of March 31, 2014. These rates will be effective on April 1, 2015 upon
Manitoba Hydro’s transition to IFRS. The rates and amounts are based on the straight-
line whole life method of depreciation incorporating the ELG procedure with a separate
amortization of the variance between the book depreciation reserve and the calculated
accrued depreciation. This report also describes the concepts, methods and judgments
which underlie the recommended annual depreciation accrual rates related to electric
plant in service.
The service life estimates resulting from the study were based on: informed
professional engineering judgment which incorporated analyses of historical plant
retirement data as recorded through March 31, 2014; a review of Company practice and
outlook as they relate to plant operation and retirement; and consideration of current
practice in the electric industry, including knowledge of service life estimates used for
other electric utilities.
PLAN OF REPORT
Part I. Introduction, contains statements with respect to the plan of the report,
and the basis of the study. Part II. Development of Depreciation Parameters, presents
descriptions of the methods used in the service life studies. Part III. Calculation of
Annual and Accrued Depreciation presents the methods and procedures used in the
calculation of depreciation. Part IV. Results of Study, presents summaries by
depreciable group of annual and accrued depreciation. The Supporting Documents to
this study include: Part V. Service Life Statistics, which presents the results of the
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retirement rate analysis and Part VI. Detailed Depreciation Calculations, which present
the detailed tabulations of annual and accrued depreciation. An overview of Iowa
curves and the Retirement Rate Analysis are set forth in Appendix A of this report.
BASIS OF THE STUDY
Depreciation
For most accounts, the annual and accrued depreciation were calculated by the
straight-line method using the equal life group procedure. For certain General Plant
accounts, the annual and accrued depreciation are based on amortization accounting.
Both types of calculations were based on original cost, attained ages, and estimates of
service lives. Variances between the calculated accrued depreciation or amortization
and the book accumulated depreciation are amortized over the composite remaining life
of each account.
Continued monitoring and maintenance of the accumulated depreciation reserve
at the account level is recommended. Gannett Fleming has determined an amortization
amount to true-up the present variance with the calculated accrued depreciation,
(“theoretical reserve”), over the composite remaining life of each account. Tables 2 and
2A presented in Part IV of the report sets forth the amortization of the reserve variance
at the account level. This adjustment mechanism, whether determined separately as an
amortization amount or incorporated in the calculation of remaining life accruals, is
widely-accepted. An explanation of the monitoring of the accumulated depreciation
reserve and the calculation of the true-up provision is presented beginning on page III-5
of the report.
The straight-line method, equal life group procedure is a commonly used
depreciation calculation procedure that has been widely accepted in jurisdictions
throughout North America. Gannett Fleming recommends its use given the company’s
requirement to comply with IFRS. Amortization accounting is used for certain accounts
that contain a large volume of small dollar value assets where the effort required to
maintain detailed records is not warranted. Many electric utilities in North America have
received approval to adopt amortization accounting for these types of accounts.
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Service Life Estimates
The service life estimates used in the depreciation and amortization calculations
are based on informed judgment which incorporated a review of management’s plans,
policies and outlook, a general knowledge of the electric utility industry and
comparisons of the service life estimates from our studies of other electric utilities. The
use of survivor curves to reflect the expected dispersion of retirement provides a
consistent method of estimating depreciation for hydroelectric plant. Iowa type survivor
curves were used to depict the estimated survivor curves for the plant accounts not
subject to amortization accounting.
The procedure for estimating service lives consisted of compiling historical data
for the plant accounts or depreciable groups, analyzing this history through the use of
widely accepted techniques, and forecasting the survivor characteristics for each
depreciable group on the basis of interpretations of the historical data analyses and the
probable future. The combination of the historical experience and the estimated future
yielded estimated survivor curves from which the average service lives were derived.
The depreciation rates should be reviewed periodically to reflect the changes that
result from plant and reserve account activity. A depreciation reserve deficiency or
surplus will develop if future capital activity varies significantly from the assumptions
included in this study.
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PART II. DEVELOPMENT OF DEPRECIATION
PARAMETERS
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PART II. DEVELOPMENT OF DEPRECIATION PARAMETERS
DEPRECIATION
Depreciation, in public utility regulation, is the loss in service value not restored
by current maintenance, incurred in connection with the consumption or prospective
retirement of utility plant in the course of service from causes which are known to be in
current operation and against which the utility is not protected by insurance. Among
causes to be given consideration are wear and tear, deterioration, action of the
elements, inadequacy, obsolescence, changes in the art, changes in demand, and the
requirements of public authorities.
Depreciation, as used in accounting, is a method of distributing fixed capital
costs, less net salvage, over a period of time by allocating annual amounts to expense.
Each annual amount of such depreciation expense is part of that year's total cost of
providing electric utility service. Normally, the period of time over which the fixed capital
cost is allocated to the cost of service is equal to the period of time over which an item
renders service, that is, the item's service life. The most prevalent method of allocation
is to distribute an equal amount of cost to each year of service life. This method is
known as the straight-line method of depreciation.
The calculation of annual and accrued depreciation based on the straight-line
method requires the estimation of survivor curves and is described in the following
sections of this report. The development of the proposed depreciation rates also
requires the selection of group depreciation procedures, as discussed in Part III of this
report.
ESTIMATION OF SURVIVOR CURVES
Survivor Curves
The use of an average service life for a property group implies that the various
units in the group have different lives. Thus, the average life may be obtained by
determining the separate lives of each of the units, or by constructing a survivor curve
by plotting the number of units which survive at successive ages using the retirement
rate method of analysis.
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The range of survivor characteristics usually experienced by utility and industrial
properties is encompassed by a system of generalized survivor curves known as the
Iowa type curves. There are four families in the Iowa system, labeled in accordance with
the location of the modes of the retirements in relationship to the average life and
relative height of the modes. The left-moded curves are those in which the greatest
frequency of retirement occurs to the left of, or prior to, average service life. The
symmetrical-moded curves are those in which the greatest frequency of retirement
occurs at average service life. The right-moded curves are those in which the greatest
frequency occurs to the right of, or after, the average service life. The origin-moded
curves are those in which the greatest frequency of retirement occurs at the origin, or
immediately after age 0. The letter designation of each family of curves (L, S, R or O)
represents the mode of the associated frequency curve with respect to the average
service life. The numbers represent the relative heights of the modes of the frequency
curves within each family.
A discussion of the general concept of survivor curves and retirement rate
method is presented in Appendix A of this report.
Survivor Curve Judgments
The survivor curve estimates were based on judgment which considered a
number of factors. The primary factors were the statistical analysis of data; current
policies and outlook as determined during conversations with management personnel
and on the knowledge Gannett Fleming developed through the completion of numerous
electric utility studies.
The following discussion, dealing with a number of accounts which comprise the
majority of the investment analyzed, presents an overview of the factors considered by
Gannett Fleming in the determination of the average service life estimates. The survivor
curve estimates for the remainder of the accounts not discussed in the following
sections were based on similar considerations.
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Generation Accounts
Gannett Fleming developed unique depreciation rate calculations for each of the
hydraulic generation plants in recognition of the estimated specific life spans for each
plant. However, the average service life estimates were developed through a retirement
rate analysis which was prepared on the basis of a grouping of the plant accounting
data at an account level related to the combined databases from all hydraulic
generation sites. Therefore, the analyses presented in Section IV of the Supporting
Documents and as discussed below, are based on the combined data from all locations
for each account.
Hydraulic Accounts
The investment in Manitoba Hydro’s hydraulic generation is captured in Account
Groups which are individually tracked by geographic site. The plant accounting
information for each of the groups is aggregated from the information related to each of
the geographic sites to facilitate review and to provide for a statistically relevant
population of retirement activity to study. As such, the depreciation rates use a
common average service life estimate for each of the account groupings.
Account Grouping 000A – Dams, Dykes and Weirs, represents 10.3% of the
hydraulic generation and 3.9% of the depreciable assets studied. The investment in this
account relates mainly to the geotechnical components, including both concrete and
earthen structures. Company management and operational staff have indicated that
these structures were engineered to a high standard in order to provide an increased
level of safety and longevity. Additionally, the operational staff view that the
environmental conditions to which the investment in this account is exposed, will result
in a slower erosion of the physical structures than may be witnessed by other similar
Canadian dams. As such, it is expected that the investment in this account would have
a longer average life expectation than many of the peer group of Canadian electric
generation utilities. Additionally, on a yearly basis, the company makes a significant
level of investment on dam safety programs throughout its system.
The retirement rate analysis as presented on pages V-3 through V-5 in the
Supporting Documents has reviewed the retirement history from 1923 through 2014.
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The currently approved Iowa curve related to these assets is the Iowa 125-R4. Based
on the retirement rate analysis and on the expectations of operational staff, Gannett
Fleming recommends to retain the current Iowa 125-R4 retirement dispersion curve.
With this recommendation, the average service life characteristics of the Dams, Dykes
and Weirs account will be matched to the estimated retirement dispersion related to the
Powerhouse account.
Account Grouping 000B – Powerhouse, represents 19.2% of the hydraulic
generation assets and 7.3% of the depreciable assets studied. The investment in this
account relates to the powerhouses and civil buildings, including the structural and
concrete components.
With the exception of the Grand Rapids generation site, the hydraulic generation
powerhouses are part of the physical concrete dam structure. The Grand Rapids
powerhouse is located physically behind the dam in a separate structure. Based on the
retirement rate analysis as presented on pages V-7 through V-9 in the Supporting
Documents and on the expectations of operational staff, Gannett Fleming recommends
the continued use of the Iowa 125-R4 for the civil assets related to the hydraulic assets.
Account Grouping 000D – Spillway, represents 7.1% of the hydraulic generation
assets and 2.7% of the depreciable assets studied. The typical average service lives for
spillways within the Canadian electric generation industry range from 60 to 100 years.
Since the last study this account has continued the trend of minimal retirement
experience as indicated in the retirement rate analysis presented on pages V-11
through V-13 of the Supporting Documents. Based on the continued trend of limited
retirement experience and the affirmation of operational staff, Gannett Fleming
recommends an extension of the average service life estimate for this account to an
Iowa 80-R3 curve.
Account Grouping 000E – Water Control Systems, represents 6.1% of the
hydraulic generation assets and 2.3% of the depreciated assets studied. The
investment in this account includes the investment related to gates, guides and hoists.
These types of assets are subjected to wear and tear and will require replacement over
the life of the generation plant.
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Interviews with company operational staff have indicated an expectation of a 65-
year life, which would represent a 15-year extension to the currently approved 50-year
life. Based on the retirement rate analysis as presented on pages V-15 through V-17 of
the Supporting Documents, Gannett Fleming agrees that a life extension is warranted.
While the retirement rate analysis may suggest that a life extension of more than 15
years is warranted, the comments of the operational staff indicated a life of 65 years. It
is also noted that a 15-year average service life extension represents a 30% increase.
Based on the results of the retirement rate analysis and on the expectations of
operational staff, Gannett Fleming recommends the use of a 65-year average service
life estimate and a change in the mode of the Iowa curve from S4 to R4, resulting in a
recommended Iowa 65-R4 curve.
Account Grouping 000G – Turbines and Generators, represents 21.2% of the
hydraulic generation assets and 8.1% of the depreciable assets studied. The
investment in this account relates to the turbines and generator equipment. The assets
in this account were previously depreciated using the Iowa 65-R3 curve. Over the
period since the last depreciation study $14.4 million of retirement activity has occurred.
The average service life estimates for a Canadian peer group reviewed as part of this
study indicated a range of approved average service life estimates ranging from 50
through 75 years. Based on the retirement rate analysis as presented on pages V-23
through V-25 of the Supporting Documents, Gannett Fleming recommends shortening
the average service life estimate from the Iowa 65-R3 to the Iowa 60-S3, which is
consistent with the historic retirement patterns and remains in the range of average
service life estimates of the Canadian peer group.
Account Grouping 000P – A/C Electrical Power Systems, represents 6.4% of the
hydraulic generation assets and 2.4% of the depreciable assets studied. The
investment in this account relates to the station electric transformer and station service.
The assets in this account were previously depreciated using the Iowa 50-R3 curve.
Over the period since the last depreciation study, this account has witnessed over $3.7
million of retirement activity. Based on the retirement rate analysis as presented on
pages V-30 through V-32 of the Supporting Documents, an extension to the average
service life is recommended. Additionally, the expectations of operational staff confirm
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Manitoba Hydro March 31, 2014
that the Iowa 50-R3 is no longer appropriate. As such, Gannett Fleming recommends
the use of the Iowa 55-R4, as shown on page V-29 of the Supporting Documents.
Thermal Accounts
Investment in thermal generation is identified by Accounts 1205B through
1215W. These thermal generation units are located in the Brandon area (two natural
gas-fired units; one coal-fired unit) and on the east side of the Town of Selkirk (two
natural gas-fired units).
Account Grouping – 1200B – Powerhouse, represents 7.6% of the Thermal
assets and less than 0.2% of the depreciable assets studied. The thermal generation
powerhouses are more typical of industrial concrete or steel buildings. As such, it is
estimated that the average service life associated with powerhouse buildings related to
thermal plant locations would have a shorter average service life in contrast to those
estimates for the hydraulic generation sites.
The statistical analysis indicates a life of approximately 75 years. Manitoba
Hydro operational staff confirm the life expectation of 75 years. Based on the retirement
rate analysis as presented on pages V-53 and V-54 of the Supporting Documents and
on the expectations of operational staff, Gannett Fleming recommends an extension to
the Iowa curve estimates of this account from the 65-R4 to an Iowa 75-R5.
Account Grouping – 1200G – Turbines and Generators, represents 12.2% of the
Thermal assets and 0.4% of the depreciable assets studied. Based on the retirement
rate analysis as presented on pages V-59 through V-60 of the Supporting Documents
and on the expectations of operational staff, Gannett Fleming recommends the use of
the Iowa 60-S3, as shown on page V-58 of the Supporting Documents.
Account Grouping – 1200J – Steam Generators and Auxiliaries, represents
15.1% of the Thermal assets and less than 0.5% of the depreciable assets studied. The
statistical analysis indicates a life of approximately 60 years. Manitoba Hydro
operational staff confirm the life expectation of 60 years. Based on the retirement rate
analysis as presented on pages V-64 and V-65 of the Supporting Documents, and on
the expectations of operational staff, Gannett Fleming recommends a shortening of the
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Manitoba Hydro March 31, 2014
average service life estimate for this account from 65-R2.5 and retirement dispersion
curve of this account to an Iowa 60-S2.5.
Account Grouping – 1200K – Combustion Turbine, represents 32.6% of the
Thermal assets and less than 1.0% of the depreciable assets studied. The operational
staff at Manitoba Hydro also confirm the life expectation of 25 years. Based on the
retirement rate analysis as presented on page V-67 of the Supporting Documents, and
on the expectations of operational staff, Gannett Fleming recommends no change to the
average service life estimate but a slight adjustment to the retirement dispersion pattern
to an Iowa 25-R3.
Account Grouping – 1200Q – Instrumentation, Control and D/C Systems,
represents 7.4% of the Thermal assets and less than 0.2% of the depreciable assets
studied. The statistical analysis indicates a life of approximately 25 years. Manitoba
Hydro operational staff confirm the life expectation of 25 years. Based on the retirement
rate analysis as presented on pages V-72 and V-73 of the Supporting Documents and
on the expectations of operational staff, Gannett Fleming recommends an extension to
the Iowa curve of this account from 23-L2 to an Iowa 25-S2.
Account Grouping – 1200R – Auxiliary Station Processes, represents 16.6% of
the Thermal assets and less than 0.5% of the depreciable assets studied. Based on the
retirement rate analysis as presented on pages V-75 and V-76 of the Supporting
Documents and on the expectations of operational staff, Gannett Fleming recommends
the extension of the average service life estimate for this account to the 50-R2 from the
40-R2.5 Iowa curve which was previously used.
Diesel Accounts
Account 1300B – Buildings, represents 17.2% of the Diesel assets and less than
0.1% of the depreciable assets studied. The statistical analysis indicates a life of
approximately 25 years. Manitoba Hydro operational staff confirm the life expectation of
25 years. Based on the retirement rate analysis as presented on page V-81 of the
Supporting Documents and on the expectations of operational staff, Gannett Fleming
recommends a shortening to the Iowa curve estimate of this account from 30-R3 to an
Iowa 25-R3.
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Account 1300N – Engines and Generators, represents 34.9% of the Diesel
assets and less than 0.1% of the depreciable assets studied. The statistical analysis
indicates a life of approximately 22 years. Manitoba Hydro operational staff confirm the
life expectation of 22 years. Based on the retirement rate analysis as presented on page
V-83 of the Supporting Documents, and on the expectations of operational staff,
Gannett Fleming recommends a shortening to the Iowa curve estimate of this account
from 25-R2 to an Iowa 22-R2.
Account 1300T – Fuel Storage and Handling, represents 10.6% of the Diesel
assets and less than 0.1% of the depreciable assets studied. The statistical analysis
indicates a life of approximately 25 years. Manitoba Hydro operational staff confirm the
life expectation of 25 years. Based on the retirement rate analysis as presented on page
V-87 of the Supporting Documents, and on the expectations of operational staff,
Gannett Fleming recommends a shortening to the Iowa curve estimate of this account
from 30-R2 to an Iowa 25-R2.
Life Span Estimates
Life expectancy of electric generation plant assets are impacted by not only
physical wear and tear of the assets, but also on economic factors including the
feasibility of the economic replacement of major operating components or the economic
viability of the plant as a whole. In circumstances where the replacement of major
operating components is not economically feasible, the life of the major component can
be the determining factor of the generation plant and all of the assets within the plant.
As such, the depreciable remaining life of electric generation plant assets is the lesser
of the physical life expectation of the asset or the period at the end of the life span of the
generation plant.
The use of life span dates for determining depreciable lives for regulated electric
generation plant is common throughout many North American Regulatory jurisdictions.
The basis for the determination of the life span date is usually based on one or all of the
following:
• The physical life estimation of the major and vital components of the
generating plant;
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Manitoba Hydro March 31, 2014
• The duration of operating licenses;
• Precedent and policy of the regulatory jurisdiction;
• Expiration of the supply source for which the generation plant is
dependent; and
• Expiration of market demand upon which the generation plant is
dependent.
In prior depreciation reviews, Manitoba Hydro has determined a life span date for
most of the regulated hydraulic plants based on an overall life estimate of 140 years
beyond the date of initial construction. The management and operational staff of
Manitoba Hydro have reviewed this policy and determined that it remains reasonable to
determine the economic life of the generation plants on the basis of this policy. The
application of this policy was reviewed for its reasonableness at each of the generation
plants and was modified in three circumstances as follows:
• Pointe du Bois – March 31, 2040 (134 years);
• Laurie River – March 31, 2035 (78 years); and
• Grand Rapids – March 31, 2081 (125 years).
Due to regulation changes related to coal burning plants, a terminal date has
been established for Brandon Unit 5 (coal) assuming that the plant will remain available
for generation until December 31, 2019.
• Brandon Unit 5 (Coal) – December 31, 2019 (50 years).
Transmission Accounts
Account 2000G – Metal Towers and Concrete Poles, represents 49.2% of the
transmission assets and 3.4% of the depreciable assets studied. The company had a
previously approved life estimate of 85 years for this account. The original survivor
curve as shown on page V-92 of the Supporting Documents indicated a modest level of
retirement activity through age 59, with an indication of increased retirement activity
thereafter. The transmission towers have historically withstood environmental influences
such as ice storms, severe winter conditions and corrosion. Other than the
decommissioning of the towers from Pointe du Bois there are no other significant
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Manitoba Hydro March 31, 2014
replacement plans over the next 25 to 30 years. The Canadian peer group reviewed as
part of this study indicated average service life ranges from 50 to 65 years.
Interviews with company operational staff have indicated an expectation of a
longer life than the industry peers. Based on the retirement rate analysis as presented
on pages V-93 through V-95 of the Supporting Documents, and on the expectations of
operational staff, Gannett Fleming recommends the continued approved Iowa 85-R4
curve.
Account 2000L – Overhead Conductor and Devices, represents 35.7% of the
transmission assets and 2.5% of the depreciable assets studied. The retirement pattern
shows only modest retirements up until age 20 and retirements increasing at a low rate
thereafter. Based on the retirement rate analysis as presented on pages V-100 through
V-102 of the Supporting Documents, and on the expectations of operational staff,
Gannett Fleming recommends the extension of the average service life estimate for this
account from a 65-R4 Iowa curve to the Iowa 80-R4.
Substation Accounts
Account 3000B – Buildings, represents 5.6% of the substation assets and 1.2%
of the depreciable assets studied. The retirement pattern as shown on pages V-106 and
V-107 of the Support Documents shows modest retirements at all ages throughout the
accounts life. Gannett Fleming recommends no change to the Iowa curve estimate and
curve fit to this account of an Iowa 65-R4.
Account 3000F – Roads, Steel Structures and Civil Site Works, represents
10.1% of the substation assets and 2.1% of the depreciable assets studied.
Comparable utilities within the electric industry have lives ranging from 50 to 57 years.
The retirement pattern as shown on pages V-109 through V-111 of the Supporting
Documents shows modest retirements early in this account’s life and increasing
thereafter. Based on the retirement rate analysis, and on the expectations of operational
staff, Gannett Fleming recommends the continued use of the Iowa 50-R4 curve.
Account 3100R – Power Transformers, represents 11.6% of the substation
assets and 2.4% of the depreciable assets studied. The retirement pattern shows
modest retirements starting at an early age and continuing at a high rate through age
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39. This account has undergone a significant amount of retirement activity since the last
depreciation study with approximately $5.7 million of retirements occurring. With this
large level of retirements, this account has now incurred over $48.7 million of
retirements (or over 12% of all plant installed), which provides a statistically relevant
base to use in the determination of the average service life estimates. As such,
retirement rate analysis as provided on pages V-116 and V-117 of the Supporting
Documents produced a fit of the Iowa 50-R1.5 which provides a good indication of the
average service life.
The operational staff have not identified any problems with Manitoba Hydro’s
transformers. Manitoba Hydro has standard maintenance practices that extend the lives
of the transformers for as long of a period as possible. Additionally, newer transformers
are expected to have shorter lives than the older units, as the new units are being
manufactured to tighter capacity tolerances. The typical industry lives range from 40 to
55 years. Based on the retirement rate analysis, and on the expectations of operational
staff, Gannett Fleming recommends an Iowa 50-R1.5 curve.
Account 3100T – Interrupting Equipment, represents 7.1% of the substation
assets and 1.5% of the depreciable assets studied. The retirement pattern as shown at
page V-122 through V-124 of the Supporting Documents shows retirements starting
early in the account’s life and continuing through to age 62. Based on the retirement
rate analysis Gannett Fleming recommends an extension to the Iowa curve estimate of
this account from the Iowa 45-R2 to an Iowa 50-R2.5.
Account 3100U – Other Station Equipment, represents 18.6% of the substation
assets and 3.9% of the depreciable assets studied. The retirement pattern is shown at
pages V-126 through V-128 of the Supporting Documents. Based on the retirement rate
analysis, and on the expectations of operational staff, Gannett Fleming recommends an
Iowa 45-R3 curve. This is a slight extension of the Iowa curve estimate for this account
from a 43-R2 to the Iowa 45-R3.
Account 3100V – Electronic Equipment and Batteries, represents 7.5% of the
substation assets and 1.6% of the depreciable assets studied. The retirement pattern as
shown on pages V-130 and V-131 of the Supporting Documents indicates that a life
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Manitoba Hydro March 31, 2014
extension from the currently approved Iowa 20-R2 is required. Gannett Fleming
recommends the extension of the average service life estimate for this account from a
20-R2 Iowa curve to the Iowa 25-R2.
Account 3200P – HVDC Converter Equipment, represents 14.6% of the
substation assets and 3.1% of the depreciable assets studied. The retirement pattern
as shown on pages V-136 and V-137 of the Supporting Documents shows modest
retirements starting about year nine and slowly increasing with large retirements
thereafter through age 35. This account has undergone a significant amount of
retirement activity since the last depreciation study with over $22.4 million of retirements
occurring. With this large level of retirements, this account has now incurred over $87.4
million of retirements (or over 17% of all plant installed), which provides a statistically
relevant base to use in the determination of the average service life estimates. As such,
the average service life recommendation was based primarily on the best fit analysis
which indicated the Iowa 30-S4 curve. This life indication was confirmed as reasonable
by the operations staff, and is therefore recommended by Gannett Fleming in this study.
Account 3200S – HDVC Serialized Equipment, represents 7.2% of the substation
assets and 1.5% of the depreciable assets studied. The retirement pattern as shown at
pages V-139 and V-140 of the Supporting Documents shows significant retirement
activity starting at age 18 and continuing through age 38. Based on the retirement rate
analysis Gannett Fleming recommends an extension to the Iowa curve estimate of this
account from the Iowa 25-R2 to an Iowa 30-R5.
Account 3200U – HDVC Accessory Station Equipment, represents 5.7% of the
substation assets and 1.2% of the depreciable assets studied. This account has
undergone a significant amount of retirement activity since the last depreciation study
with approximately $3.1 million of retirements occurring. With this large level of
retirements, this account has now incurred approximately $20.3 million of retirements
(or over 11% of all plant installed), which provides a statistically relevant base to use in
the determination of the average service life estimates. As such, the retirement rate
analysis produced a fit of the Iowa 36-R3 which provides a good indication of the
average service life. As such Gannett Fleming recommends a small decrease to the
Iowa curve estimate of this account from the Iowa 37-R4 to this account to an Iowa 36-
R3.
II-13
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
Distribution Accounts
Account 4000J – Poles and Fixtures, represents 23.5% of the distribution assets
and 4.7% of the depreciable assets studied. Typical industry lives for wood poles range
from 25 to 55 years. The retirement rate analysis as shown on pages V-155 through V-
157 of the Supporting Documents has indicated a preliminary average service life
estimate of the Iowa 55-R1.5. However, it was the view of the operations staff that the
life of poles within the Manitoba Hydro system should be at least 65 years based on a
recent internally developed study of the poles in service.
Based on all factors, Gannett Fleming recommends an Iowa 65-S0.5 curve,
which provides a reasonable fit to the actual retirement experience and conforms to the
view of the Manitoba Hydro operational staff.
Account 4000L – Overhead Conductor and Devices, represents 24.9% of the
distribution assets and 5.0% of the depreciable assets studied. The retirement rate
analysis as shown on pages V-159 and V-160 have indicated a high rate of early
retirements leading to a low-mode Iowa curve. The currently approved life estimate for
this account is the Iowa 60-R2 which is consistent with the operational staff indications
that they are seeing no major issues with conductors and they would expect lives of
conductor to be approximately 60 years. Based on all factors, Gannett Fleming
recommends a reduction of the mode of the curve to an Iowa 60-R1.5, which maintains
the average service life estimate for the previous depreciation study but adjusts to a
lower mode to recognize the increased level of early retirement experience.
Account 4000N – Underground Cable and Devices - Primary, represents 13.0%
of the distribution assets and 2.6% of the depreciable assets studied. Operational staff
indicated there are no major issues with newer underground cable installed within the
last 25 years. Cable previously installed, however, is experiencing retirements at about
45 years. Based on the retirement rate analysis as shown on pages V-165 and V-166 of
the Supporting Documents and on more recent expectations of operational staff,
Gannett Fleming recommends a small adjustment of the approved Iowa 60-R4 curve to
an Iowa 60-R3 curve.
II-14
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
Account 4000P – Underground Cable and Devices - Secondary, represents 8.7%
of the distribution assets and 1.8% of the depreciable assets studied. The newer
underground cable is about 28 years old and is showing no major issues according to
Manitoba Hydro’s operational staff. Underground cable installed prior to this vintage is
starting to retire at about 45 years. Based on the retirement rate analysis as shown on
pages V-168 and V-169 of the Supporting Documents and the expectations of
operational staff along with industry comparables, Gannett Fleming recommends an
Iowa 44-S3 curve, which represents a small adjustment to the currently approved Iowa
45-R4.
Account 4000Q – Serialized Equipment - Overhead, represents 7.6% of the
distribution assets and 1.5% of the depreciable assets studied. The investment in this
account primarily relates to pole top transformers. Interviews with operational staff
indicated the company intends to continue to refurbish and reuse transformers. Based
on the retirement rate analysis as shown on pages V-171 through V-173 of the
Supporting Documents and the expectations of operational staff along with industry
comparables, Gannett Fleming recommends an extension from the currently approved
Iowa 35-R3 curve to the Iowa 45-R3 curve.
II-15
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
PART III. CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION
III-1
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
PART III. CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION
CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION
Group Depreciation Procedures
When more than a single item of property is under consideration, a group
procedure for depreciation is appropriate because normally all of the items within a
group do not have identical service lives, but have lives that are dispersed over a range
of time. There are two primary group procedures, namely, Average Service Life (ASL)
and Equal Life Group (ELG).
In the ELG procedure, the property group is subdivided according to service life.
That is, each equal life group includes that portion of the property which experiences the
life of that specific group. The relative size of each equal life group is determined from
the property's life dispersion curve. The calculated depreciation for the property group
is the summation of the calculated depreciation based on the service life of each equal
life group.
The table on the following page presents an illustration of the calculation of equal
life group depreciation in a mass property account using the Iowa 15-L3 survivor curve,
0 percent net salvage and a December 31, 2013 calculation date. In the table, each
equal life group is defined by the age interval shown in columns 1 and 2. These are the
ages at which the first and last retirement of each group occurs, and the group's equal
life, shown in column 3, is the midpoint of the interval. For purposes of the calculation,
each vintage is divided into equal life groups arranged so that the midpoint of each one-
year age interval coincides with the calculation date, e.g., December 31 in this case.
This enables the calculation of annual accruals for a twelve-month period centered on
the date of calculation.
The retirement during the age interval, shown in column 4, is the size of each
equal life group and is derived from the Iowa 15-L3 survivor curve and 0 percent net
salvage. It is the difference between the percents surviving at the beginning and end of
the age interval. Each equal life group's annual accrual, shown in column 5, equals the
group's size (column 4) divided by its life (column 3).
III-2
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
Columns 7 through 10 show the derivation of the annual and accrued factors for
each vintage based on the information developed in the first five columns. The year
installed is shown in column 6. For all vintages other than 2013, the summation of
annual accruals for each year installed, shown in column 7, is calculated by adding one-
half of the group annual accrual (column 5) for that vintage's current age interval plus
the group annual accruals for all succeeding age intervals. For example, the figure
7.54580659712 for 2012 equals one-half of 0.00417333333 plus all of the succeeding
figures in column 5. Only one-half of the annual accrual for the vintage's current age
interval group is included in the summation because the equal life group for that interval
has reached the year during which it is expected to be retired. DETAILED COMPUTATION OF ANNUAL AND ACCRUED FACTORS USING THE EQUAL LIFE GROUP PROCEDURE INPUT PARAMETERS: CALCULATION DATE.. 12-31-2013 SURVIVOR CURVE.... 15-L3 RETIREMENTS GROUP SUMMATION AVERAGE AGE INTERVAL DURING ANNUAL YEAR OF ANNUAL PERCENT ANNUAL ACCRUED BEG END LIFE INTERVAL ACCRUAL INST ACCRUALS SURVIVING FACTOR FACTOR (1) (2) (3) (4) (5)=(4)/(3) (6) (7) (8) (9) (10) 0.000 1.000 0.500 0.00000 0.00000000000 2013 7.54789326379 100.000000 0.0755 0.0378 1.000 2.000 1.500 0.00626 0.00417333333 2012 7.54580659712 99.996871 0.0755 0.1133 2.000 3.000 2.500 0.07371 0.02948400000 2011 7.52897793046 99.956886 0.0753 0.1883 3.000 4.000 3.500 0.24938 0.07125142857 2010 7.47861021617 99.795341 0.0749 0.2622 4.000 5.000 4.500 0.53052 0.11789333333 2009 7.38403783522 99.405391 0.0743 0.3344 5.000 6.000 5.500 0.90946 0.16535636364 2008 7.24241298674 98.685400 0.0734 0.4037 6.000 7.000 6.500 1.42549 0.21930615385 2007 7.05008172799 97.517924 0.0723 0.4700 7.000 8.000 7.500 2.20064 0.29341866667 2006 6.79371931773 95.704861 0.0710 0.5325 8.000 9.000 8.500 3.39884 0.39986352941 2005 6.44707821969 92.905122 0.0694 0.5899 9.000 10.000 9.500 5.04554 0.53110947368 2004 5.98159171815 88.682933 0.0674 0.6403 10.000 11.000 10.500 6.85105 0.65248095238 2003 5.38979650512 82.734638 0.0651 0.6836 11.000 12.000 11.500 8.38308 0.72896347826 2002 4.69907428980 75.117571 0.0626 0.7199 12.000 13.000 12.500 9.24339 0.73947120000 2001 3.96485695067 66.304334 0.0598 0.7475 13.000 14.000 13.500 9.26729 0.68646592593 2000 3.25188838770 57.048992 0.0570 0.7695 14.000 15.000 14.500 8.60115 0.59318275862 1999 2.61206404543 48.114774 0.0543 0.7874 15.000 16.000 15.500 7.52494 0.48548000000 1998 2.07273266612 40.051733 0.0518 0.8029 16.000 17.000 16.500 6.36246 0.38560363636 1997 1.63719084794 33.108032 0.0494 0.8151 17.000 18.000 17.500 5.31546 0.30374057143 1996 1.29251874404 27.269070 0.0474 0.8295 18.000 19.000 18.500 4.45790 0.24096756757 1995 1.02016467454 22.382391 0.0456 0.8436 19.000 20.000 19.500 3.79278 0.19450153846 1994 0.80243012153 18.257053 0.0440 0.8580 20.000 21.000 20.500 3.26252 0.15914731707 1993 0.62560569376 14.729403 0.0425 0.8713 21.000 22.000 21.500 2.80655 0.13053720930 1992 0.48076343058 11.694867 0.0411 0.8837 22.000 23.000 22.500 2.39730 0.10654666667 1991 0.36222149259 9.092942 0.0398 0.8955 23.000 24.000 23.500 2.01248 0.08563744681 1990 0.26612943585 6.888050 0.0386 0.9071 24.000 25.000 24.500 1.64563 0.06716857143 1989 0.18972642673 5.058997 0.0375 0.9188 25.000 26.000 25.500 1.30683 0.05124823529 1988 0.13051802337 3.582767 0.0364 0.9282 26.000 27.000 26.500 1.00069 0.03776188679 1987 0.08601296233 2.429005 0.0354 0.9381 27.000 28.000 27.500 0.73137 0.02659527273 1986 0.05383438257 1.562976 0.0344 0.9460 28.000 29.000 28.500 0.50766 0.01781263158 1985 0.03163043042 0.943461 0.0335 0.9548 29.000 30.000 29.500 0.32937 0.01116508475 1984 0.01714157225 0.524945 0.0327 0.9647 30.000 31.000 30.500 0.19482 0.00638754098 1983 0.00836525939 0.262852 0.0318 0.9699 31.000 32.000 31.500 0.10249 0.00325365079 1982 0.00354466350 0.114197 0.0310 0.9765 32.000 33.000 32.500 0.04513 0.00138861538 1981 0.00122353042 0.040385 0.0303 0.9848 33.000 34.000 33.500 0.01480 0.00044179104 1980 0.00030832721 0.010422 0.0296 0.9916 34.000 35.000 34.500 0.00287 0.00008318841 1979 0.00004583748 0.001588 0.0289 0.9971 35.000 35.700 35.350 0.00015 0.00000424328 1978 0.00000148515 0.000053 0.0280 1.0000 TOTAL 100.00000
III-3
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
The summation of annual accruals (column 7) for installations during 2012 is
calculated on the basis of an in-service date at the midpoint of the year, i.e., June 30.
Inasmuch as the overall calculation is centered on December 31, 2013, the first figure in
column 7, for vintage 2014, equals all of the group annual accrual for the first equal life
group plus the accruals for all of the subsequent equal life groups.
The average percent surviving derived from the Iowa 15-L3 survivor curve and 0
percent net salvage, is shown in column 8 for each age interval. The annual factor,
shown in column 9, is the result of dividing the summation of annual accruals (column 7)
by the average percent surviving (column 8). The accrued factor, shown in column 10,
equals the annual factor multiplied by the age of the group at December 31, 2013.
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION
Amortization is the gradual extinguishment of an amount in an account by
distributing such amount over a fixed period, over the life of the asset or liability to which
it applies, or over the period during which it is anticipated the benefit will be realized.
Normally, the distribution of the amount is in equal amounts to each year of the
amortization period.
The calculation of annual and accrued amortization requires the selection of an
amortization period. The amortization periods used in this report were based on
judgment which incorporated a consideration of the period during which the assets will
render most of their service, the amortization period and service lives used by other
utilities, and the service life estimates previously used for the asset under depreciation
accounting.
For the purpose of calculating annual amortization amounts as of March 31,
2014, the book depreciation reserve for each plant account or subaccount is assigned
or allocated to vintages. The book reserve assigned to vintages with an age greater
than the amortization period is equal to the vintage’s original cost. The remaining book
reserve is allocated among vintages with an age less than the amortization period in
proportion to the calculated accrued amortization. The calculated accrued amortization
is equal to the original cost multiplied by the ratio of the vintage’s age to its amortization
period. The annual amortization amount is determined by dividing the future
III-4
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
amortizations (original cost less allocated book reserve) by the remaining period of
amortization for the vintage.
Amortization accounting is proposed for a number of accounts that represent
numerous units of property, but a very small portion of depreciable plant in service. The
accounts and their amortization periods are as follows:
AMORTIZATION
PERIOD,
ACCOUNT TITLE YEARS
Group 000C Hydraulic Generation - Powerhouse Renovations 40 Group 000L Hydraulic Generation – License Renewal 50 Group 000W Hydraulic Generation - Support Building Renovations 20 Group 000Z Hydraulic Generation – Community Development Costs 78-90 1200C Thermal Generation – Powerhouse Renovations 40 1200L Thermal Generation - License Renewal 50 1200W Thermal Generation – Support Building Renovations 20 1300C Diesel Generation – Building Renovations 15 1300M Diesel Generation – Engine and Generators – Overhauls 4 2000K Transmission – Ground Line Treatment 10 2000Z Transmission – Community Development Costs 79 3000C Substations – Building Renovations 20 3200N Substations – Synchronous Condenser Overhauls 15 4000K Distribution – Ground Line Treatment 12 4000V Distribution - Electronic Equipment 10 4900W Meters - Metering Exchanges 15 5000C Communication – Building Renovations 20 5000K Communication – Operational IT Equipment 5 5000M Communication – Mobile Radio, Telephone and Video Conferencing 8 5000N Communication – Operational Data Network 8 8000C General Plant – Building Renovations 20 8000F General Plant – Leasehold Improvements – Sony Place 10 9000H General Plant – Tools, Shop and Garage Equipment 15 9000K General Plant – Computer Equipment 5 9000L General Plant – Office Furniture and Equipment 20 9000M General Plant – Hot Water Tanks 6 A100A Easements 75 A200H Computer Development – Small Systems 10 A200J Computer Software – General 5 A200K Computer Software – Communication/Operational 5
III-5
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
MONITORING OF BOOK ACCUMULATED DEPRECIATION
The calculated accrued depreciation or amortization represents that portion of
the depreciable cost which will not be allocated to expense through future depreciation
accruals, if current forecasts of service life characteristics and net salvage materialize
and are used as a basis for depreciation accounting. Thus, the calculated accrued
depreciation provides a measure of the book accumulated depreciation. The use of this
measure is recommended in the amortization of book accumulated depreciation
variances to insure complete recovery of capital over the life of the property.
The recommended amortization of the variance between the book accumulated
depreciation and the calculated accrued depreciation is based on an amortization period
equal to the composite remaining life for each property group.
The composite remaining life for use in the calculation of accumulated
depreciation variances is derived by developing the composite sum of the individual
equal life group remaining lives in accordance with the following equation:
.
LifeCost Book
Life) Remaining x Life
Cost Book(
= Life Remaining Composite∑
∑
The book costs and lives of the several equal life groups, which are summed in
the foregoing equation, are defined by the estimated future survivor curve. Inasmuch as
book cost divided by life equals the whole life annual accrual, the foregoing equation
reduces to the following form:
Accruals AnnualLife Whole
AccrualsFuture Life Whole = Life Remaining Composite∑∑
or
. Accrual AnnualLife Whole
Reserve Calc. - Cost Book = Life Remaining Composite∑∑
III-6
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
PART IV. RESULTS OF STUDY
IV-1
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
PART IV. RESULTS OF STUDY
QUALIFICATION OF RESULTS
The calculated annual and accrued depreciation are the principal results of the
study. Continued surveillance and periodic revisions are normally required to maintain
continued use of appropriate annual depreciation accrual rates. An assumption that
accrual rates can remain unchanged over a long period of time implies a disregard for
the inherent variability in service lives and for the change of the composition of property
in service. The annual accrual rates and the accrued depreciation were calculated in
accordance with the straight line method, using the equal life group procedure based on
estimates which reflect considerations of current historical evidence and expected future
conditions.
DESCRIPTION OF DETAILED TABULATIONS
The service life estimates were based on judgment that incorporated statistical
analysis of retirement data, discussions with management and consideration of
estimates used by other electric utilities. The results of the statistical analysis of service
life are presented in the section beginning on V-2 of the Supporting Documents.
For each depreciable group analyzed by the retirement rate method, a chart
depicting the original and estimated survivor curves is followed by a tabular presentation
of the original life table(s) plotted on the chart. The survivor curves estimated for the
depreciable groups are shown as dark smooth curves on the charts. Each smooth
survivor curve is denoted by a numeral followed by the curve type designation. The
numeral used is the average life derived from the entire curve from 100 percent to zero
percent surviving. The titles of the chart indicate the group, the symbol used to plot the
points of the original life table, and the experience and placement bands of the life
tables which where plotted. The experience band indicates the range of years for which
retirements were used to develop the stub survivor curve. The placements indicate, for
the related experience band, the range of years of installations which appear in the
experience.
IV-2
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
The tables of the calculated annual depreciation applicable to depreciable assets
of Manitoba Hydro as of March 31, 2014 are presented in account sequence starting on
page VI-2 of the Supporting Documents. The tables of the calculated annual
depreciation applicable to depreciable assets of Wuskwatim Power Limited Partnership
as of March 31, 2014 are presented in account sequence starting on page VI-323 of the
Supporting Documents. Additionally, the tables indicate the estimated average survivor
curves used in the calculations, and set forth, for each installation year, the original cost,
calculated accrued depreciation, and the calculated annual accrual.
IV-3
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
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TE
MS
2040
25-S
20
1,03
7,48
548
,861
4.71
(4,6
85)
44,1
764.
2611
10R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2040
50-R
20
5,35
7,42
520
6,59
03.
86(1
4,29
3)19
2,29
73.
5911
10X
SU
PP
OR
T B
UIL
DIN
GS
2040
65-S
30
882,
202
28,0
863.
18(5
,245
)22
,841
2.59
1110
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
2040
20-S
Q0
347,
164
17,3
585.
00(4
,017
)13
,341
3.84
TO
TA
L P
OIN
TE
DU
BO
IS89
,275
,145
7,13
9,67
88.
0075
1,43
07,
891,
108
8.84
PO
INT
E D
U B
OIS
- N
EW
1111
AD
AM
S, D
YK
ES
AN
D W
EIR
S12
5-R
40
0.85
*11
11D
.S
PIL
LWA
Y80
-R3
01.
49*
1111
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
65-R
40
1.64
*11
11F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
50-R
30
2.36
*11
11P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
55-R
40
1.94
*11
11Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
25-S
20
4.54
*11
11R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
50-R
20
3.01
*11
11X
SU
PP
OR
T B
UIL
DIN
GS
65-S
30
1.65
*11
11W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S20
-SQ
05.
00*
TO
TA
L P
OIN
TE
DU
BO
IS -
NE
W0
00
0
SE
VE
N S
IST
ER
S11
15A
DA
MS
, DY
KE
S A
ND
WE
IRS
2072
125-
R4
031
,926
,879
364,
039
1.14
(77,
667)
286,
372
0.90
1115
BP
OW
ER
HO
US
E20
7212
5-R
40
13,6
53,9
4514
3,70
81.
05(4
2,85
8)10
0,85
00.
7411
15C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2072
40-S
Q0
578,
473
14,4
622.
50(5
43)
13,9
192.
4111
15D
SP
ILLW
AY
20
7280
-R3
02,
940,
065
39,1
661.
33(4
,779
)34
,387
1.17
1115
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
2072
65-R
40
4,52
0,29
170
,491
1.56
(24,
166)
46,3
251.
0211
15F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2072
50-R
30
205,
641
3,72
71.
81(1
,044
)2,
683
1.30
1115
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S20
7260
-S3
054
,449
,323
986,
438
1.81
(64,
103)
922,
335
1.69
1115
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M20
7250
-R4
029
0,55
26,
191
2.13
(44)
6,14
82.
1211
15L
.LI
CE
NC
E R
EN
EW
AL
2072
50-S
Q0
2.00
*11
15P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2072
55-R
40
11,9
24,2
3022
3,52
71.
87(3
7,83
4)18
5,69
31.
5611
15Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
2072
25-S
20
4,96
0,00
719
6,59
23.
96(2
6,15
9)17
0,43
33.
4411
15R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2072
50-R
20
8,51
2,85
319
7,04
72.
31(2
4,49
0)17
2,55
72.
0311
15X
SU
PP
OR
T B
UIL
DIN
GS
2072
65-S
30
608,
294
10,4
911.
72(1
,219
)9,
272
1.52
1115
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S20
7220
-SQ
05.
00*
TO
TA
L S
EV
EN
SIS
TE
RS
134,
570,
553
2,25
5,87
91.
68(3
04,9
05)
1,95
0,97
41.
45
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
IV-4
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
SL
AV
E F
AL
LS
1120
AD
AM
S, D
YK
ES
AN
D W
EIR
S20
7212
5-R
40
954,
684
14,9
481.
57(2
55)
14,6
931.
5411
20B
PO
WE
RH
OU
SE
2072
125-
R4
045
,692
,194
672,
763
1.47
(20,
510)
652,
253
1.43
1120
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2072
40-S
Q0
2.50
*11
20D
SP
ILLW
AY
20
7280
-R3
01,
241,
273
21,8
311.
76(2
26)
21,6
051.
7411
20E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S20
7265
-R4
031
8,93
35,
549
1.74
(281
)5,
269
1.65
1120
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S20
7250
-R3
037
,971
,797
882,
232
2.32
14,1
2289
6,35
42.
3611
20G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
2072
60-S
30
12,2
46,5
2922
4,68
51.
83(3
,206
)22
1,47
91.
8111
20H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
2072
50-R
40
336,
652
7,20
42.
14(6
3)7,
141
2.12
1120
L.
LIC
EN
CE
RE
NE
WA
L20
7250
-SQ
02.
00*
1120
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S20
7255
-R4
021
,631
,850
421,
951
1.95
(9,7
87)
412,
164
1.91
1120
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S20
7225
-S2
04,
446,
295
201,
003
4.52
1,85
620
2,85
94.
5611
20R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2072
50-R
20
5,28
8,15
413
9,82
52.
643,
153
142,
978
2.70
1120
XS
UP
PO
RT
BU
ILD
ING
S20
7265
-S3
03,
306,
577
57,2
111.
735,
434
62,6
451.
8911
20W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S20
7220
-SQ
05.
00*
TO
TA
L S
LA
VE
FA
LL
S13
3,43
4,93
82,
649,
202
1.99
(9,7
64)
2,63
9,43
81.
98
PIN
E F
AL
LS
11
25A
DA
MS
, DY
KE
S A
ND
WE
IRS
2092
125-
R4
018
,301
,512
211,
283
1.15
(7,1
50)
204,
133
1.12
1125
BP
OW
ER
HO
US
E20
9212
5-R
40
10,0
60,8
4387
,916
0.87
(16,
243)
71,6
730.
7111
25C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2092
40-S
Q0
121,
809
3,04
52.
50(1
13)
2,93
22.
4111
25D
SP
ILLW
AY
20
9280
-R3
093
,376
1,40
61.
51(1
2)1,
394
1.49
1125
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
2092
65-R
40
3,66
0,83
356
,041
1.53
(17,
069)
38,9
721.
0611
25F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2092
50-R
30
1,18
0,05
818
,950
1.61
18,9
501.
61**
**11
25G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
2092
60-S
30
9,31
8,15
415
0,31
21.
61(2
2,36
1)12
7,95
11.
3711
25H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M20
9250
-R4
02.
13*
1125
L.
LIC
EN
CE
RE
NE
WA
L20
9250
-SQ
02.
00*
1125
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S20
9255
-R4
05,
096,
978
92,1
151.
81(1
1,34
2)80
,773
1.58
1125
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S20
9225
-S2
03,
881,
573
164,
103
4.23
(7,3
96)
156,
707
4.04
1125
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S20
9250
-R2
03,
976,
778
84,9
272.
14(1
3,14
0)71
,787
1.81
1125
XS
UP
PO
RT
BU
ILD
ING
S20
9265
-S3
033
6,41
25,
551
1.65
(296
)5,
255
1.56
1125
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S20
9220
-SQ
05.
00*
1125
ZC
OM
MU
NIT
Y D
EV
ELO
PM
EN
T C
OS
TS
***
2092
78-S
Q0
26,5
31,7
7033
9,60
71.
2833
9,60
71.
28**
TO
TA
L P
INE
FA
LL
S
82,5
60,0
971,
215,
256
1.47
(95,
123)
1,12
0,13
31.
36
MC
AR
TH
UR
FA
LL
S11
30A
DA
MS
, DY
KE
S A
ND
WE
IRS
2095
125-
R4
06,
837,
356
72,2
941.
06(3
,729
)68
,566
1.00
1130
BP
OW
ER
HO
US
E20
9512
5-R
40
9,35
8,10
580
,201
0.86
(13,
060)
67,1
410.
7211
30C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2095
40-S
Q0
405,
461
10,1
372.
50(3
77)
9,76
02.
4111
30D
SP
ILLW
AY
2095
80-R
30
2,41
7,50
428
,751
1.19
(5,3
59)
23,3
920.
9711
30E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S20
9565
-R4
011
,703
,203
187,
593
1.60
(41,
553)
146,
040
1.25
1130
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S20
9550
-R3
023
5,26
24,
656
1.98
(625
)4,
031
1.71
1130
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S20
9560
-S3
05,
379,
618
77,6
901.
44(2
7,21
8)50
,472
0.94
1130
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M20
9550
-R4
011
9,31
52,
500
2.10
(190
)2,
310
1.94
1130
L.
LIC
EN
CE
RE
NE
WA
L20
9550
-SQ
02.
00*
1130
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S20
9555
-R4
02,
521,
761
43,0
751.
71(9
,746
)33
,329
1.32
1130
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S20
9525
-S2
01,
275,
876
42,7
333.
35(7
,783
)34
,950
2.74
1130
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S20
9550
-R2
03,
616,
031
77,4
582.
14(1
0,59
0)66
,868
1.85
1130
X.
SU
PP
OR
T B
UIL
DIN
GS
2095
65-S
30
1.67
*11
30W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S20
9520
-SQ
05.
00*
TO
TA
L M
CA
RT
HU
R F
AL
LS
43,8
69,4
8962
7,08
81.
43(1
20,2
31)
506,
857
1.16
IV-5
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
KE
LS
EY
1135
AD
AM
S, D
YK
ES
AN
D W
EIR
S21
0112
5-R
40
9,29
6,41
890
,411
0.97
5,76
596
,176
1.03
1135
BP
OW
ER
HO
US
E21
0112
5-R
40
71,2
94,3
1374
2,94
21.
0429
,628
772,
570
1.08
1135
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2101
40-S
Q0
2.50
*11
35D
SP
ILLW
AY
21
0180
-R3
07,
196,
926
91,9
511.
2821
,592
113,
543
1.58
1135
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
2101
65-R
40
35,3
42,5
6457
2,07
61.
62(1
,880
)57
0,19
61.
6111
35F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2101
50-R
30
12,3
10,4
1225
7,60
22.
0925
,875
283,
477
2.30
1135
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S21
0160
-S3
014
6,38
3,85
72,
613,
973
1.79
91,2
652,
705,
238
1.85
1135
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M21
0150
-R4
06,
948,
606
147,
689
2.13
3,20
415
0,89
32.
1711
35L
.LI
CE
NC
E R
EN
EW
AL
2101
50-S
Q0
2.00
*11
35P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2101
55-R
40
40,4
94,5
1577
9,91
31.
9342
,291
822,
204
2.03
1135
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S21
0125
-S2
013
,650
,816
589,
276
4.32
40,9
2263
0,19
84.
6211
35R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2101
50-R
20
9,92
9,30
222
1,51
72.
237,
836
229,
353
2.31
1135
XS
UP
PO
RT
BU
ILD
ING
S21
0165
-S3
013
,448
,502
221,
470
1.65
10,8
1723
2,28
71.
7311
35W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S21
0120
-SQ
01,
598,
817
79,9
415.
00(9
,033
)70
,908
4.44
TO
TA
L K
EL
SE
Y36
7,89
5,04
86,
408,
761
1.74
268,
281
6,67
7,04
21.
81
GR
AN
D R
AP
IDS
1140
AD
AM
S, D
YK
ES
AN
D W
EIR
S20
9112
5-R
40
56,6
13,9
4655
6,03
80.
98(4
5,67
1)51
0,36
70.
9011
40B
PO
WE
RH
OU
SE
2091
125-
R4
024
,506
,522
223,
446
0.91
(25,
157)
198,
289
0.81
1140
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S20
9140
-SQ
031
,603
790
2.50
(68)
722
2.28
1140
DS
PIL
LWA
Y
2091
80-R
30
5,45
1,76
068
,277
1.25
(5,7
71)
62,5
061.
1511
40E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S20
9165
-R4
015
,982
,492
244,
058
1.53
(85,
991)
158,
067
0.99
1140
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S20
9150
-R3
02,
581,
475
45,6
291.
77(1
4,32
5)31
,304
1.21
1140
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S20
9160
-S3
011
3,21
3,62
52,
003,
975
1.77
(36,
364)
1,96
7,61
11.
7411
40H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
2091
50-R
40
1,92
2,91
540
,941
2.13
105
41,0
462.
1311
40L
LIC
EN
CE
RE
NE
WA
L20
9150
-SQ
083
,122
,204
1,66
2,44
42.
001,
662,
444
2.00
**11
40P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2091
55-R
40
8,24
0,54
515
3,03
61.
86(1
6,60
0)13
6,43
61.
6611
40Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
2091
25-S
20
4,69
0,24
514
9,25
63.
18(3
2,29
7)11
6,95
92.
4911
40R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2091
50-R
20
12,3
34,1
0829
7,40
32.
41(1
4,84
1)28
2,56
22.
2911
40X
SU
PP
OR
T B
UIL
DIN
GS
2091
65-S
30
8,70
0,81
914
1,56
71.
63(2
,358
)13
9,20
91.
6011
40W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S20
9120
-SQ
06,
828,
234
341,
412
5.00
341,
412
5.00
**11
40Z
CO
MM
UN
ITY
DE
VE
LOP
ME
NT
CO
ST
S *
**20
9179
-SQ
013
5,20
5,07
31,
717,
104
1.27
(86,
566)
1,63
0,53
81.
21T
OT
AL
GR
AN
D R
AP
IDS
479,
425,
566
7,64
5,37
61.
59(3
65,9
03)
7,27
9,47
31.
52
KE
TT
LE
1145
AD
AM
S, D
YK
ES
AN
D W
EIR
S21
1112
5-R
40
45,2
80,6
6339
0,11
90.
86(3
5,10
9)35
5,01
00.
7811
45B
PO
WE
RH
OU
SE
2111
125-
R4
014
6,31
3,13
81,
263,
698
0.86
(112
,336
)1,
151,
363
0.79
1145
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2111
40-S
Q0
2.50
*11
45D
SP
ILLW
AY
21
1180
-R3
025
,406
,960
322,
668
1.27
(27,
076)
295,
592
1.16
1145
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
2111
65-R
40
19,0
33,8
1629
5,08
01.
55(1
26,3
23)
168,
757
0.89
1145
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S21
1150
-R3
055
6,72
312
,776
2.29
6612
,842
2.31
1145
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S21
1160
-S3
099
,163
,384
1,69
3,67
11.
7123
,758
1,71
7,42
91.
7311
45H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
2111
50-R
40
6,93
0,64
314
0,46
02.
03(7
,696
)13
2,76
41.
9211
45L
.LI
CE
NC
E R
EN
EW
AL
2111
50-S
Q0
2.00
*11
45P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2111
55-R
40
38,7
79,6
1374
5,73
61.
9212
,798
758,
534
1.96
1145
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S21
1125
-S2
016
,263
,031
588,
362
3.62
(40,
007)
548,
356
3.37
1145
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S21
1150
-R2
019
,306
,615
415,
150
2.15
(55,
528)
359,
623
1.86
1145
XS
UP
PO
RT
BU
ILD
ING
S21
1165
-S3
02,
456,
258
40,4
321.
651,
221
41,6
531.
7011
45W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
2111
20-S
Q0
5.00
*T
OT
AL
KE
TT
LE
419,
490,
845
5,90
8,15
21.
41(3
66,2
31)
5,54
1,92
11.
32
IV-6
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
LA
UR
IE R
IVE
R11
50A
DA
MS
, DY
KE
S A
ND
WE
IRS
2035
125-
R4
035
5,53
87,
686
2.16
1,92
29,
608
2.70
1150
BP
OW
ER
HO
US
E20
3512
5-R
40
7,66
4,14
624
3,98
83.
1816
,589
260,
577
3.40
1150
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2035
40-S
Q0
4.76
*11
50D
SP
ILLW
AY
2035
80-R
30
870,
000
22,1
852.
553,
561
25,7
462.
9611
50E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S20
3565
-R4
045
8,03
312
,046
2.63
1,82
513
,871
3.03
1150
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S20
3550
-R3
01,
441,
914
39,1
812.
727,
352
46,5
333.
2311
50G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
2035
60-S
30
4,60
3,13
616
0,62
53.
496,
099
166,
724
3.62
1150
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M20
3550
-R4
088
2,65
333
,131
3.75
472
33,6
033.
8111
50L
.LI
CE
NC
E R
EN
EW
AL
2035
50-S
Q0
4.76
*11
50P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2035
55-R
40
1,44
1,94
540
,426
2.80
4,94
845
,374
3.15
1150
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S20
3525
-S2
01,
220,
047
43,5
523.
5719
,240
62,7
925.
1511
50R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2035
50-R
20
308,
504
8,79
02.
851,
435
10,2
253.
3111
50X
SU
PP
OR
T B
UIL
DIN
GS
2035
65-S
30
355,
919
8,64
92.
431,
582
10,2
312.
8711
50W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
2035
20-S
Q0
5.00
*T
OT
AL
LA
UR
IE R
IVE
R19
,601
,835
620,
259
3.16
65,0
2568
5,28
43.
50
JEN
PE
G11
55A
DA
MS
, DY
KE
S A
ND
WE
IRS
2118
125-
R4
016
,438
,690
147,
193
0.90
(9,6
94)
137,
499
0.84
1155
BP
OW
ER
HO
US
E21
1812
5-R
40
76,9
05,2
9466
3,51
70.
86(2
6,14
3)63
7,37
40.
8311
55C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2118
40-S
Q0
26,4
4666
12.
50(5
)65
72.
4811
55D
SP
ILLW
AY
21
1880
-R3
014
,942
,733
192,
918
1.29
(2,1
20)
190,
798
1.28
1155
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
2118
65-R
40
17,1
67,2
0227
0,45
61.
58(8
7,08
9)18
3,36
71.
0711
55F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2118
50-R
30
1,56
3,20
531
,397
2.01
(2,2
12)
29,1
851.
8711
55G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
2118
60-S
30
91,7
16,3
711,
582,
037
1.72
12,8
041,
594,
841
1.74
1155
H.
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
2118
50-R
40
2.13
*11
55L
.LI
CE
NC
E R
EN
EW
AL
2118
50-S
Q0
2.00
*11
55P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2118
55-R
40
21,6
41,6
0839
4,93
31.
82(6
3,83
7)33
1,09
61.
5311
55Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
2118
25-S
20
3,60
6,71
313
0,63
23.
62(8
,425
)12
2,20
73.
3911
55R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2118
50-R
20
13,6
85,7
5230
8,67
42.
26(2
6,62
3)28
2,05
12.
0611
55X
SU
PP
OR
T B
UIL
DIN
GS
2118
65-S
30
7,88
5,39
712
9,07
31.
64(2
,018
)12
7,05
51.
6111
55W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S21
1820
-SQ
05.
00T
OT
AL
JE
NP
EG
265,
579,
412
3,85
1,49
11.
45(2
15,3
62)
3,63
6,12
91.
37
LA
KE
WIN
NIP
EG
RE
GU
LA
TIO
N11
60A
DA
MS
, DY
KE
S A
ND
WE
IRS
125-
R4
011
0,41
6,01
492
8,95
10.
84(7
8,99
7)84
9,95
40.
7711
60L
LIC
EN
CE
RE
NE
WA
L
50
-SQ
025
0,00
05,
000
2.00
415,
041
2.02
1160
ZC
OM
MU
NIT
Y D
EV
ELO
PM
EN
T C
OS
TS
***
85-S
Q0
436,
787,
857
5,15
4,09
71.
185,
154,
097
1.18
**T
OT
AL
LA
KE
WIN
NIP
EG
RE
GU
LA
TIO
N54
7,45
3,87
16,
088,
048
1.11
(78,
956)
6,00
9,09
21.
10
CH
UR
CH
ILL
RIV
ER
DIV
ER
SIO
N11
65A
DA
MS
, DY
KE
S A
ND
WE
IRS
125-
R4
012
0,81
6,67
91,
015,
938
0.84
(16,
301)
999,
637
0.83
1165
DS
PIL
LWA
Y
80-R
30
59,6
22,8
7077
4,32
81.
3013
,829
788,
157
1.32
1165
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
65-R
40
18,8
58,6
6729
6,84
31.
57(1
08,8
31)
188,
012
1.00
1165
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S
50
-R3
07,
284,
036
139,
977
1.92
(10,
409)
129,
568
1.78
1165
L.
LIC
EN
CE
RE
NE
WA
L50
-SQ
02.
00*
1165
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S
55
-R4
01,
710,
889
31,1
211.
82(4
,201
)26
,920
1.57
1165
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S
25
-S2
01,
541,
737
41,9
462.
72(5
,504
)36
,442
2.36
1165
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S
50
-R2
01,
864,
257
41,8
262.
24(2
,493
)39
,333
2.11
1165
XS
UP
PO
RT
BU
ILD
ING
S
65
-S3
079
,309
1,30
91.
6511
1,32
01.
6611
65W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
20-S
Q0
5.00
*11
65Z
CO
MM
UN
ITY
DE
VE
LOP
ME
NT
CO
ST
S *
**
90
-SQ
035
1,06
5,14
73,
896,
823
1.11
(150
,766
)3,
746,
057
1.07
TO
TA
L C
HU
RC
HIL
L R
IVE
R D
IVE
RS
ION
562,
843,
590
6,24
0,11
11.
11(2
84,6
64)
5,95
5,44
71.
06
IV-7
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
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TIM
AT
ED
SU
RV
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UR
VE
S, N
ET
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AG
E P
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NT
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OS
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ND
AN
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AL
AC
CR
UA
LS
FO
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HE
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EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
LO
NG
SP
RU
CE
1170
AD
AM
S, D
YK
ES
AN
D W
EIR
S21
1812
5-R
40
65,3
92,3
4456
5,14
40.
86(2
0,52
0)54
4,62
40.
8311
70B
PO
WE
RH
OU
SE
2118
125-
R4
014
3,80
0,93
51,
240,
724
0.86
(45,
819)
1,19
4,90
50.
8311
70C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S21
1840
-SQ
02.
50*
1170
DS
PIL
LWA
Y
2118
80-R
30
42,2
73,6
1754
9,84
21.
30(1
,203
)54
8,63
91.
3011
70E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S21
1865
-R4
057
,946
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909,
794
1.57
(456
,764
)45
3,03
00.
7811
70F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2118
50-R
30
1,37
6,63
027
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2.01
(1,9
13)
25,7
131.
8711
70G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
2118
60-S
30
143,
328,
643
2,45
3,82
71.
71(2
5,47
2)2,
428,
355
1.69
1170
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M21
1850
-R4
014
5,84
43,
092
2.12
(58)
3,03
42.
0811
70L
.LI
CE
NC
E R
EN
EW
AL
2118
50-S
Q0
2.00
*11
70P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2118
55-R
40
30,6
10,7
4056
0,00
91.
83(9
9,21
9)46
0,79
01.
5111
70Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
2118
25-S
20
13,1
11,9
5751
7,17
93.
94(9
,467
)50
7,71
23.
8711
70R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2118
50-R
20
12,3
85,7
7724
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11.
98(5
6,51
1)18
9,12
01.
5311
70X
SU
PP
OR
T B
UIL
DIN
GS
2118
65-S
30
160,
484
2,64
81.
65(2
0)2,
628
1.64
1170
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
2118
20-S
Q0
205,
681
10,2
845.
00(2
01)
10,0
834.
90*
TO
TA
L L
ON
G S
PR
UC
E51
0,73
8,93
47,
085,
800
1.39
(717
,168
)6,
368,
632
1.25
LIM
ES
TO
NE
1175
AD
AM
S, D
YK
ES
AN
D W
EIR
S21
3112
5-R
40
33,2
87,0
4928
8,30
60.
87(4
,255
)28
4,05
10.
8511
75B
PO
WE
RH
OU
SE
2131
125-
R4
046
1,59
0,74
53,
999,
247
0.87
(60,
506)
3,93
8,74
10.
8511
75C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S21
3140
-SQ
02.
50*
1175
DS
PIL
LWA
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2131
80-R
30
201,
416,
380
2,73
1,49
41.
3622
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2,75
4,31
91.
3711
75E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S21
3165
-R4
011
6,32
5,93
41,
875,
202
1.61
(389
,496
)1,
485,
706
1.28
1175
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S21
3150
-R3
017
,384
,603
361,
105
2.08
(7,5
07)
353,
598
2.03
1175
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S21
3160
-S3
040
4,32
9,62
97,
181,
521
1.78
134,
341
7,31
5,86
21.
8111
75H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
2131
50-R
40
16,5
98,5
0934
4,02
12.
07(1
9,13
5)32
4,88
61.
9611
75L
.LI
CE
NC
E R
EN
EW
AL
2131
50-S
Q0
2.00
*11
75P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2131
55-R
40
144,
588,
941
2,74
1,51
61.
90(2
33,6
99)
2,50
7,81
71.
7311
75Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
2131
25-S
20
8,78
2,89
832
3,60
23.
68(1
7,78
9)30
5,81
33.
4811
75R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2131
50-R
20
36,3
88,6
5476
0,10
72.
09(1
05,3
97)
654,
711
1.80
1175
XS
UP
PO
RT
BU
ILD
ING
S21
3165
-S3
05,
707,
366
93,8
121.
64(5
33)
93,2
791.
6311
75W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S21
3120
-SQ
065
2,64
432
,632
5.00
(709
)31
,923
4.89
TO
TA
L L
IME
ST
ON
E1,
447,
053,
352
20,7
32,5
651.
43(6
81,8
59)
20,0
50,7
061.
39
WU
SK
WA
TIM
1180
AD
AM
S, D
YK
ES
AN
D W
EIR
S21
5212
5-R
40
4,69
4,36
640
,841
0.87
(228
)40
,614
0.87
1180
BP
OW
ER
HO
US
E21
5212
5-R
40
18,2
27,6
7215
8,58
10.
87(7
42)
157,
839
0.87
1180
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2152
40-S
Q0
2.50
*11
80D
SP
ILLW
AY
21
5280
-R3
02,
875,
828
42,3
061.
47(2
59)
42,0
471.
4611
80E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S21
5265
-R4
03,
087,
285
50,6
311.
64(6
07)
50,0
241.
6211
80F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2152
50-R
30
2,49
5,20
357
,889
2.32
(43)
57,8
462.
3211
80G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
2152
60-S
30
4,65
2,07
483
,272
1.79
(581
)82
,691
1.78
1180
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M21
5250
-R4
016
9,16
63,
603
2.13
(19)
3,58
42.
1211
80P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2152
55-R
40
1,69
1,66
332
,649
1.93
(192
)32
,457
1.92
1180
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S21
5225
-S2
01,
141,
873
51,8
414.
54(1
,724
)50
,117
4.39
1180
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S21
5250
-R2
02,
029,
996
60,5
092.
98(1
,093
)59
,416
2.93
1180
XS
UP
PO
RT
BU
ILD
ING
S21
5265
-S3
093
0,41
515
,352
1.65
(60)
15,2
921.
6411
80W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S21
5220
-SQ
05.
00*
TO
TA
L W
US
KW
AT
IM
41,9
95,5
4059
7,47
41.
42(5
,547
)59
1,92
71.
41
INF
RA
ST
RU
CT
UR
E S
UP
PO
RT
ING
GE
NE
RA
TIO
N11
99F
PR
OV
INC
IAL
RO
AD
S
50
-R3
025
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496,
309
1.95
66,2
1756
2,52
62.
2111
99V
TO
WN
SIT
E B
UIL
DIN
GS
55
-R4
082
,260
,635
1,54
9,19
51.
8812
4,76
11,
673,
956
2.03
1199
WT
OW
N S
ITE
BU
ILD
ING
RE
NO
VA
TIO
NS
20-S
Q0
27,0
27,6
201,
351,
381
5.00
1,35
1,38
15.
00**
1199
YT
OW
N S
ITE
OT
HE
R IN
FR
AS
TR
UC
TU
RE
45-R
40
29,1
55,3
0167
5,38
82.
3217
9,63
485
5,02
22.
93T
OT
AL
INF
RA
ST
RU
CT
UR
E S
UP
PO
RT
ING
GE
NE
RA
TIO
N16
3,85
6,47
74,
072,
273
2.49
370,
612
4,44
2,88
52.
71
TO
TA
L H
YD
RA
UL
IC G
EN
ER
AT
ION
5,44
5,59
3,38
685
,969
,964
1.58
(2,0
15,9
54)
83,9
54,0
101.
54
IV-8
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
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AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
TH
ER
MA
L G
EN
ER
AT
ION
BR
AN
DO
N U
NIT
5 (
CO
AL
)12
05B
PO
WE
RH
OU
SE
2020
75-R
50
11,7
29,5
1843
7,98
23.
7390
,227
528,
209
4.50
1205
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S20
2040
-SQ
039
6,53
858
,727
14.8
14,
236
62,9
6315
.88
1205
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S20
2050
-R3
04,
018,
549
178,
659
4.45
36,8
2221
5,48
15.
3612
05G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
2020
60-S
30
19,6
11,1
6898
1,16
35.
0014
0,95
31,
122,
116
5.72
1205
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M20
2050
-R4
02,
343,
861
118,
834
5.07
10,6
2912
9,46
35.
5212
05J
ST
EA
M G
EN
ER
AT
OR
AN
D A
UX
ILIA
RIE
S20
2060
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50
14,6
55,5
9955
8,20
53.
8135
,033
593,
238
4.05
1205
LLI
CE
NC
E R
EN
EW
AL
2020
50-S
Q0
2,19
8,65
432
5,62
114
.81
325,
621
14.8
1**
1205
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S20
2055
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08,
026,
175
307,
402
3.83
65,3
2637
2,72
84.
6412
05Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
2020
25-S
20
25,7
58,0
611,
097,
565
4.26
37,3
571,
134,
922
4.41
1205
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S20
2050
-R2
047
,355
,066
2,06
3,67
94.
3647
9,02
32,
542,
702
5.37
1205
XS
UP
PO
RT
BU
ILD
ING
S20
2065
-S3
07,
837,
127
390,
917
4.99
77,0
5846
7,97
55.
9712
05W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
2020
20-S
Q0
16.6
7*
TO
TA
L B
RA
ND
ON
UN
IT 5
(C
OA
L)
143,
930,
317
6,51
8,75
44.
5397
6,66
27,
495,
416
5.21
BR
AN
DO
N U
NIT
S 6
AN
D 7
1210
BP
OW
ER
HO
US
E
75
-R5
014
,925
,029
202,
980
1.36
(15,
626)
187,
354
1.26
1210
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S
40
-SQ
014
4,57
13,
614
2.50
(61)
3,55
32.
4612
10G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
60-S
30
11,2
22,4
2820
0,88
11.
79(1
6,96
3)18
3,91
81.
6412
10H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M50
-R4
02.
13*
1210
KC
OM
BU
ST
ION
TU
RB
INE
25-R
30
143,
303,
747
5,95
0,40
84.
15(7
09,0
33)
5,24
1,37
53.
6612
10L
.LI
CE
NC
E R
EN
EW
AL
50-S
Q0
2.00
*12
10M
.C
OM
BU
ST
ION
TU
RB
INE
OV
ER
HA
ULS
15-S
Q0
6.67
*12
10P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
55-R
40
6,34
6,53
512
1,87
71.
92(8
,981
)11
2,89
61.
7812
10Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
25-S
20
1,29
5,81
457
,854
4.46
2,09
359
,947
4.63
1210
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S
50
-R2
010
,639
,560
243,
178
2.29
(20,
072)
223,
106
2.10
TO
TA
L B
RA
ND
ON
UN
ITS
6 A
ND
718
7,87
7,68
56,
780,
792
3.61
(768
,643
)6,
012,
150
3.20
SE
LK
IRK
1215
BP
OW
ER
HO
US
E
75
-R5
06,
808,
812
91,5
071.
34(3
7,89
2)53
,615
0.79
1215
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S
40
-SQ
045
1,03
811
,276
2.50
(236
)11
,040
2.45
1215
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S
50
-R3
01,
630,
443
32,3
251.
98(9
,171
)23
,154
1.42
1215
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S
60
-S3
022
,750
,003
390,
404
1.72
(120
,866
)26
9,53
91.
1812
15H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
50-R
40
17,3
0736
02.
08(1
35)
225
1.30
1215
JS
TE
AM
GE
NE
RA
TO
R A
ND
AU
XIL
IAR
IES
60-S
2.5
051
,721
,352
923,
129
1.78
(66,
926)
856,
203
1.66
1215
L.
LIC
EN
CE
RE
NE
WA
L50
-SQ
02.
00*
1215
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S
55
-R4
03,
171,
700
55,2
161.
74(2
2,65
3)32
,563
1.03
1215
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S
25
-S2
05,
286,
066
201,
329
3.81
(74,
487)
126,
842
2.40
1215
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S
50
-R2
014
,897
,376
312,
820
2.10
(98,
461)
214,
360
1.44
1215
XS
UP
PO
RT
BU
ILD
ING
S
65
-S3
01,
033,
229
15,9
901.
55(4
,338
)11
,652
1.13
1215
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S20
-SQ
05.
00*
TO
TA
L S
EL
KIR
K10
7,76
7,32
72,
034,
356
1.89
(435
,165
)1,
599,
191
1.48
TO
TA
L T
HE
RM
AL
GE
NE
RA
TIO
N43
9,57
5,32
915
,333
,902
3.49
(227
,146
)15
,106
,757
3.44
TO
TA
L G
EN
ER
AT
ION
5,88
5,16
8,71
510
1,30
3,86
61.
72(2
,243
,100
)99
,060
,766
1.68
DIE
SE
L G
EN
ER
AT
ION
1300
BB
UIL
DIN
GS
25-R
30
8,26
3,52
633
2,57
94.
02(7
0,71
9)26
1,86
03.
1713
00C
BU
ILD
ING
RE
NO
VA
TIO
NS
15-S
Q0
17,9
291,
196
6.67
1,19
66.
67**
1300
ME
NG
INE
S A
ND
GE
NE
RA
TO
RS
- O
VE
RH
AU
LS
4-
SQ
01,
998,
461
499,
615
25.0
049
9,61
525
.00
****
1300
NE
NG
INE
S A
ND
GE
NE
RA
TO
RS
22-R
20
16,7
74,9
5575
2,39
54.
49(2
93,9
61)
458,
434
2.73
1300
QA
CC
ES
SO
RY
ST
AT
ION
EQ
UIP
ME
NT
20-R
30
15,8
92,7
5080
1,99
75.
05(2
17,9
39)
584,
058
3.67
1300
TF
UE
L S
TO
RA
GE
AN
D H
AN
DLI
NG
25-R
20
5,08
3,04
620
4,38
54.
02(7
2,26
0)13
2,12
52.
60T
OT
AL
DIE
SE
L G
EN
ER
AT
ION
48,0
30,6
662,
592,
167
5.40
(654
,879
)1,
937,
288
4.03
IV-9
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
TR
AN
SM
ISS
ION
2000
FR
OA
DS
, TR
AIL
S A
ND
BR
IDG
ES
50-S
2.5
010
,686
,118
234,
154
2.19
(872
)23
3,28
32.
1820
00G
ME
TA
L T
OW
ER
S A
ND
CO
NC
RE
TE
PO
LES
85-R
40
481,
955,
524
5,95
3,86
71.
24(2
1,78
9)5,
932,
078
1.23
2000
JP
OLE
S A
ND
FIX
TU
RE
S
55
-R3
011
7,06
6,06
92,
279,
899
1.95
(175
,193
)2,
104,
706
1.80
2000
KG
RO
UN
D L
INE
TR
EA
TM
EN
T
10
-SQ
02,
297,
990
229,
799
10.0
022
9,79
910
.00
**20
00L
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
80-R
40
349,
810,
506
4,56
9,63
01.
31(7
22,1
39)
3,84
7,49
11.
1020
00M
UN
DE
RG
RO
UN
D C
AB
LE A
ND
DE
VIC
ES
45-R
30
960,
535
19,7
892.
06(2
,393
)17
,396
1.81
2000
ZC
OM
MU
NIT
Y D
EV
ELO
PM
EN
T C
OS
TS
***
79-S
Q0
17,6
25,5
1022
3,84
41.
27(6
92)
223,
152
1.27
TO
TA
L T
RA
NS
MIS
SIO
N98
0,40
2,25
413
,510
,982
1.38
(923
,077
)12
,587
,905
1.28
SU
BS
TA
TIO
NS
3000
BB
UIL
DIN
GS
65-R
40
167,
465,
733
2,68
0,40
31.
60(2
34,7
66)
2,44
5,63
71.
4630
00C
BU
ILD
ING
RE
NO
VA
TIO
NS
20-S
Q0
16,0
23,4
4680
0,76
25.
0080
0,76
25.
00**
3000
FR
OA
DS
, ST
EE
L S
TR
UC
TU
RE
S A
ND
CIV
IL S
ITE
WO
RK
S
50
-R4
030
1,96
6,57
16,
153,
965
2.04
(841
,411
)5,
312,
554
1.76
3000
JP
OLE
S A
ND
FIX
TU
RE
S
45
-R2.
50
8,97
6,50
522
3,04
42.
48(8
,863
)21
4,18
12.
3931
00R
PO
WE
R T
RA
NS
FO
RM
ER
S
50
-R1.
50
346,
530,
004
7,53
9,42
62.
1887
1,54
68,
410,
972
2.43
3100
SO
TH
ER
TR
AN
SF
OR
ME
RS
50-S
10
112,
490,
470
2,48
8,67
02.
2148
,344
2,53
7,01
42.
2631
00T
INT
ER
RU
PT
ING
EQ
UIP
ME
NT
50-R
2.5
021
0,04
5,70
84,
428,
834
2.11
418,
260
4,84
7,09
42.
3131
00U
OT
HE
R S
TA
TIO
N E
QU
IPM
EN
T
45
-R3
055
3,64
0,22
812
,875
,743
2.33
(698
,222
)12
,177
,521
2.20
3100
VE
LEC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
25-R
20
222,
763,
291
9,68
8,95
44.
35(9
95,2
06)
8,69
3,74
83.
9032
00M
SY
NC
HR
ON
OU
S C
ON
DE
NS
ER
S A
ND
UN
IT T
RA
NS
FO
RM
ER
S
65-R
40
122,
026,
806
1,94
8,13
31.
60(9
1,13
6)1,
856,
997
1.52
3200
NS
YN
CH
RO
NO
US
CO
ND
EN
SE
R O
VE
RH
AU
LS
15-S
Q0
47,8
15,1
732,
974,
008
6.22
(305
,321
)2,
668,
687
5.58
3200
PH
VD
C C
ON
VE
RT
ER
EQ
UIP
ME
NT
30
-S4
043
4,60
7,92
414
,806
,687
3.41
(3,4
70,4
99)
11,3
36,1
892.
6132
00S
HV
DC
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
30
-R5
021
3,66
5,60
96,
314,
057
2.96
(1,9
01,8
47)
4,41
2,21
02.
0732
00U
HV
DC
AC
CE
SS
OR
Y S
TA
TIO
N E
QU
IPM
EN
T
36-R
30
169,
254,
248
4,96
6,92
92.
93(4
43,9
73)
4,52
2,95
62.
6732
00V
HV
DC
ELE
CT
RO
NIC
EQ
UIP
ME
NT
AN
D B
AT
TE
RIE
S
25-R
20
47,9
13,3
051,
716,
535
3.58
(630
,711
)1,
085,
824
2.27
TO
TA
L S
UB
ST
AT
ION
S2,
975,
185,
020
79,6
06,1
502.
68(8
,283
,805
)71
,322
,345
2.40
DIS
TR
IBU
TIO
N40
00A
CO
NC
RE
TE
DU
CT
LIN
E A
ND
MA
NH
OLE
S75
-R4
070
,181
,420
1,59
1,47
62.
27(1
2,83
6)1,
578,
640
2.25
4000
CC
ON
CR
ET
E D
UC
TLI
NE
AN
D M
AN
HO
LE R
EF
UR
BIS
HM
EN
T
30
-R4
07,
368,
727
260,
451
3.53
12,0
8927
2,54
03.
7040
00G
ME
TA
L T
OW
ER
S
60
-R3
010
,853
,698
204,
435
1.88
(1,6
47)
202,
788
1.87
4000
JP
OLE
S A
ND
FIX
TU
RE
S
65
-S0.
50
668,
956,
088
11,9
03,8
771.
78(1
,315
,678
)10
,588
,200
1.58
4000
KG
RO
UN
D L
INE
TR
EA
TM
EN
T
12
-SQ
034
,478
,470
2,87
2,05
78.
33(3
24,7
84)
2,54
7,27
37.
3940
00L
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
60-R
1.5
071
7,20
3,04
013
,594
,658
1.90
(716
,234
)12
,878
,424
1.80
4000
MU
ND
ER
GR
OU
ND
CA
BLE
AN
D D
EV
ICE
S -
66
KV
60-S
10
27,8
91,4
9557
1,64
52.
055,
756
577,
401
2.07
4000
NU
ND
ER
GR
OU
ND
CA
BLE
AN
D D
EV
ICE
S -
PR
IMA
RY
60-R
30
374,
567,
850
6,95
5,10
41.
86(1
10,8
75)
6,84
4,23
01.
8340
00P
UN
DE
RG
RO
UN
D C
AB
LE A
ND
DE
VIC
ES
- S
EC
ON
DA
RY
44-S
30
249,
788,
828
6,00
6,45
12.
40(2
38,8
41)
5,76
7,61
02.
3140
00Q
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
- O
VE
RH
EA
D
45-R
30
218,
784,
786
5,24
8,26
72.
40(6
44,5
91)
4,60
3,67
62.
1040
00R
DS
C -
HIG
H V
OLT
AG
E T
RA
NS
FO
RM
ER
S
50
-R3
025
,320
,598
582,
285
2.30
10,8
4759
3,13
22.
3440
00S
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
- U
ND
ER
GR
OU
ND
42-R
30
213,
763,
677
5,47
2,22
72.
56(3
43,2
72)
5,12
8,95
52.
4040
00V
ELE
CT
RO
NIC
EQ
UIP
ME
NT
10-S
Q0
739,
972
73,9
9710
.00
3,90
277
,899
10.5
340
00W
SE
RV
ICE
S
35
-R1.
50
73,1
27,6
882,
156,
157
2.95
(774
,911
)1,
381,
246
1.89
4000
XS
TR
EE
T L
IGH
TIN
G
45
-R3
018
2,34
6,80
74,
143,
406
2.27
(137
,946
)4,
005,
460
2.20
TO
TA
L D
IST
RIB
UT
ION
2,87
5,37
3,14
361
,636
,493
2.14
(4,5
89,0
21)
57,0
47,4
721.
98
ME
TE
RS
4900
VM
ET
ER
S -
ELE
CT
RO
NIC
15-L
30
18,9
13,6
381,
344,
834
7.11
645,
590
1,99
0,42
410
.52
4900
YM
ET
ER
S -
AN
ALO
G26
-L1.
50
19,6
22,0
5656
1,92
42.
8626
4,99
982
6,92
34.
2149
00W
ME
TE
RIN
G E
XC
HA
NG
ES
15-S
Q0
33,5
45,5
192,
237,
486
6.67
2,23
7,48
66.
67**
4900
ZM
ET
ER
ING
TR
AN
SF
OR
ME
RS
50-R
2.5
011
,244
,938
248,
836
2.21
(10,
186)
238,
650
2.12
TO
TA
L M
ET
ER
S83
,326
,152
4,39
3,08
05.
2790
0,40
35,
293,
483
6.35
IV-10
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
MA
NIT
OB
A H
YD
RO
TA
BL
E 1
. ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
CO
MM
UN
ICA
TIO
N50
00B
BU
ILD
ING
S65
-R3
06,
955,
504
114,
216
1.64
(11,
381)
102,
835
1.48
5000
CB
UIL
DIN
G R
EN
OV
AT
ION
S20
-SQ
03,
486,
352
174,
093
4.99
(14,
480)
159,
613
4.58
5000
DB
UIL
DIN
G -
SY
ST
EM
CO
NT
RO
L C
EN
TR
E75
-R4
015
,857
,686
223,
593
1.41
(1,0
21)
222,
572
1.40
5000
GC
OM
MU
NIC
AT
ION
TO
WE
RS
60-R
20
12,3
62,1
1922
6,05
11.
8322
,674
248,
725
2.01
5000
HF
IBR
E O
PT
IC A
ND
ME
TA
LLIC
CA
BLE
35
-R2.
50
131,
559,
381
4,15
4,57
33.
1638
3,03
44,
537,
607
3.45
5000
JC
AR
RIE
R E
QU
IPM
EN
T20
-R2.
50
125,
921,
733
6,44
9,10
45.
12(2
73,3
74)
6,17
5,73
04.
9050
00K
OP
ER
AT
ION
AL
IT E
QU
IPM
EN
T5-
SQ
04,
821,
768
964,
354
20.0
096
4,35
420
.00
**50
00M
MO
BIL
E R
AD
IO, T
ELE
PH
ON
E A
ND
VID
EO
CO
NF
ER
EN
CIN
G8-
SQ
08,
862,
073
1,10
7,75
912
.50
366,
465
1,47
4,22
416
.64
5000
NO
PE
RA
TIO
NA
L D
AT
A N
ET
WO
RK
8-S
Q0
18,8
17,3
562,
352,
169
12.5
02,
352,
169
12.5
0**
5000
RP
OW
ER
SY
ST
EM
CO
NT
RO
L 15
-S1.
50
14,2
64,7
5389
9,86
76.
31(1
15,9
68)
783,
899
5.50
TO
TA
L C
OM
MU
NIC
AT
ION
342,
908,
725
16,6
65,7
794.
8635
5,94
817
,021
,727
4.96
MO
TO
R V
EH
ICL
ES
6000
EP
AS
SE
NG
ER
VE
HIC
LES
11-S
220
1,14
5,33
080
,698
7.05
6,18
586
,883
7.59
6000
FLI
GH
T T
RU
CK
S12
-L4
1069
,461
,644
5,23
3,35
37.
533,
681
5,23
7,03
47.
5460
00G
HE
AV
Y T
RU
CK
S19
-L4
773
,416
,587
3,70
2,00
95.
04(2
0,20
2)3,
681,
807
5.01
6000
HC
ON
ST
RU
CT
ION
EQ
UIP
ME
NT
23-R
2.5
2021
,130
,532
784,
060
3.71
(101
,395
)68
2,66
53.
2360
00I
LAR
GE
SO
FT
-TR
AC
K E
QU
IPM
EN
T27
-L1.
515
15,6
20,4
7456
8,37
93.
6422
,910
591,
289
3.79
6000
JT
RA
ILE
RS
35-S
115
18,8
87,9
1152
0,05
02.
7528
,754
548,
804
2.91
6000
KM
ISC
ELL
AN
EO
US
VE
HIC
LES
13-L
115
6,11
4,46
144
1,76
97.
22(3
8,51
4)40
3,25
56.
60T
OT
AL
MO
TO
R V
EH
ICL
ES
205,
776,
939
11,3
30,3
185.
51(9
8,58
1)11
,231
,737
5.46
BU
ILD
ING
S80
00B
BU
ILD
ING
S -
GE
NE
RA
L65
-R3
010
3,25
1,54
01,
707,
332
1.65
76,0
041,
783,
336
1.73
8000
CB
UIL
DIN
G R
EN
OV
AT
ION
S20
-SQ
037
,401
,024
1,87
0,05
15.
001,
870,
051
5.00
**80
00D
BU
ILD
ING
- 3
60 P
OR
TA
GE
- C
IVIL
100-
R4
020
2,79
2,90
32,
149,
605
1.06
8,53
22,
158,
137
1.06
8000
EB
UIL
DIN
G -
360
PO
RT
AG
E -
ELE
CT
RO
/ME
CH
AN
ICA
L45
-R3
077
,339
,398
1,93
7,50
32.
5139
,260
1,97
6,76
32.
5680
00F
LEA
SE
HO
LD IM
PR
OV
EM
EN
TS
- S
ON
Y P
LAC
E10
-SQ
01,
007,
453
100,
745
10.0
010
0,74
510
.00
**T
OT
AL
BU
ILD
ING
S42
1,79
2,31
77,
765,
236
1.84
123,
795
7,88
9,03
11.
87
GE
NE
RA
L E
QU
IPM
EN
T90
00H
TO
OLS
, SH
OP
AN
D G
AR
AG
E E
QU
IPM
EN
T15
-SQ
087
,537
,592
5,67
6,21
16.
485,
676,
211
6.48
**90
00K
CO
MP
UT
ER
EQ
UIP
ME
NT
5-S
Q0
49,5
55,4
189,
911,
084
20.0
09,
911,
084
20.0
0**
9000
LO
FF
ICE
FU
RN
ITU
RE
AN
D E
QU
IPM
EN
T20
-SQ
026
,318
,137
1,31
5,90
75.
001,
315,
907
5.00
**90
00M
HO
T W
AT
ER
TA
NK
S6-
SQ
088
1,84
814
7,00
416
.67
147,
004
16.6
7**
TO
TA
L G
EN
ER
AL
EQ
UIP
ME
NT
164,
292,
994
17,0
50,2
0610
.38
17,0
50,2
0610
.38
EA
SE
ME
NT
SA
100A
.E
AS
EM
EN
TS
75-S
Q0
66,0
21,1
0387
8,08
11.
3387
8,08
11.
33**
TO
TA
L E
AS
EM
EN
TS
66,0
21,1
0387
8,08
11.
3387
8,08
11.
33
CO
MP
UT
ER
SO
FT
WA
RE
AN
D D
EV
EL
OP
ME
NT
A20
0GC
OM
PU
TE
R D
EV
ELO
PM
EN
T -
MA
JOR
SY
ST
EM
S11
-S6
011
1,69
2,38
210
,141
,380
9.08
(295
,429
)9,
845,
951
8.82
A20
0HC
OM
PU
TE
R D
EV
ELO
PM
EN
T -
SM
ALL
SY
ST
EM
S10
-SQ
048
,787
,249
4,87
8,72
510
.00
(426
,046
)4,
452,
679
9.13
A20
0JC
OM
PU
TE
R S
OF
TW
AR
E -
GE
NE
RA
L5-
SQ
06,
701,
454
1,34
0,29
120
.00
1,34
0,29
120
.00
**A
200K
CO
MP
UT
ER
SO
FT
WA
RE
- C
OM
MU
NIC
AT
ION
/OP
ER
AT
ION
AL
5-S
Q0
4,65
2,48
193
0,49
620
.00
339,
877
1,27
0,37
327
.31
A20
0LO
PE
RA
TIO
NA
L S
YS
TE
M M
AJO
R S
OF
TW
AR
E -
EM
S/S
CA
DA
7-S
30
10,3
13,9
581,
566,
520
15.1
9(6
04,1
94)
962,
326
9.33
TO
TA
L C
OM
PU
TE
R S
OF
TW
AR
E A
ND
DE
VE
LO
PM
EN
T18
2,14
7,52
418
,857
,412
10.3
5(9
85,7
92)
17,8
71,6
209.
81
TO
TA
L M
AN
ITO
BA
HY
DR
O14
,230
,425
,552
335,
589,
770
2.36
(16,
398,
109)
319,
191,
661
2.24
*T
he a
ccou
nt h
as n
o ba
lanc
e as
of M
arch
31,
201
4 an
d ra
te w
ill b
e us
ed o
n a
go-f
orw
ard
basi
s fo
r fu
ture
add
ition
s.**
On
amor
tized
acc
ount
s an
y tr
ue-u
p of
less
than
10%
is n
ot c
onsi
dere
d si
gnifi
cant
.**
*C
omm
unity
Dev
elop
men
t cos
ts a
re a
mor
tized
ove
r th
e w
eigh
ted
aver
age
life
of th
e ph
ysic
al a
sset
s de
rivin
g be
nefit
from
suc
h ex
pend
iture
s.**
**T
rue-
up e
xclu
ded
as e
xisi
ting
asse
ts in
acc
ount
are
fully
dep
reci
ated
.
IV-11
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
("W
PL
P")
PR
OP
ER
TY
, PL
AN
T A
ND
EQ
UIP
ME
NT
HY
DR
AU
LIC
GE
NE
RA
TIO
N11
81A
WP
LP -
DA
MS
, DY
KE
S A
ND
WE
IRS
2152
125-
R4
014
8,49
8,47
01,
291,
937
0.87
(1,3
77)
1,29
0,56
10.
8711
81B
WP
LP -
PO
WE
RH
OU
SE
2152
125-
R4
056
9,57
6,64
54,
955,
317
0.87
(5,3
73)
4,94
9,94
50.
8711
81C
WP
LP -
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
2152
40-S
Q0
2.50
*11
81D
WP
LP -
SP
ILLW
AY
21
5280
-R3
090
,639
,257
1,32
3,33
31.
46(1
,996
)1,
321,
338
1.46
1181
EW
PLP
- W
AT
ER
CO
NT
RO
L S
YS
TE
MS
2152
65-R
40
98,5
84,6
941,
616,
789
1.64
(16,
675)
1,60
0,11
41.
6211
81F
WP
LP -
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
2152
50-R
30
79,9
88,3
481,
855,
730
2.32
(730
)1,
855,
000
2.32
1181
GW
PLP
- T
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S21
5260
-S3
014
9,85
7,58
22,
682,
451
1.79
(322
)2,
682,
129
1.79
1181
HW
PLP
- G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M21
5250
-R4
05,
167,
019
110,
058
2.13
(357
)10
9,70
12.
1211
81P
WP
LP -
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2152
55-R
40
49,9
08,6
6796
3,23
71.
93(7
,597
)95
5,64
01.
9111
81Q
WP
LP -
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
2152
25-S
20
37,3
11,9
991,
693,
965
4.54
(11,
618)
1,68
2,34
84.
5111
81R
WP
LP -
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
2152
50-R
20
66,4
97,9
601,
828,
694
2.75
(2,6
67)
1,82
6,02
72.
7511
81X
WP
LP -
SU
PP
OR
T B
UIL
DIN
GS
2152
65-S
30
29,2
58,4
5748
2,76
51.
65(1
,082
)48
1,68
31.
6511
81W
WP
LP -
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S21
5220
-SQ
05.
00*
1181
ZW
PLP
- O
PE
RA
TIO
NA
L E
MP
LOY
ME
NT
FU
ND
2152
95-S
Q0
389,
662
4,09
11.
05(3
00)
3,79
10.
97T
OT
AL
GE
NE
RA
TIO
N1,
325,
678,
762
18,8
08,3
671.
42(5
0,09
2)18
,758
,276
1.41
SU
BS
TA
TIO
NS
3081
BW
PLP
- B
UIL
DIN
GS
65-R
40
326,
268
5,35
11.
643
5,35
41.
6430
81F
WP
LP -
RO
AD
S, S
TE
EL
ST
RU
CT
UR
ES
AN
D C
IVIL
SIT
E W
OR
K50
-R4
01,
761,
913
37,5
292.
13(6
6)37
,463
2.13
3181
RW
PLP
- P
OW
ER
TR
AN
SF
OR
ME
RS
50-R
1.5
04,
482,
057
138,
496
3.09
913
139,
409
3.11
3181
TW
PLP
- IN
TE
RR
UP
TIN
G E
QU
IPM
EN
T50
-R2.
50
839,
984
21,3
362.
54(1
2)21
,324
2.54
3181
UW
PLP
- O
TH
ER
ST
AT
ION
EQ
UIP
ME
NT
45-R
30
1,62
1,29
141
,667
2.57
(86)
41,5
812.
5631
81V
WP
LP -
ELE
CT
RO
NIC
EQ
UIP
ME
NT
AN
D B
AT
TE
RIE
S25
-R2
01,
065,
222
55,6
055.
2274
55,6
795.
23T
OT
AL
SU
BS
TA
TIO
NS
10,0
96,7
3429
9,98
42.
9782
730
0,81
12.
98
CO
MM
UN
ICA
TIO
N50
81H
WP
LP -
FIB
RE
OP
TIC
AN
D M
ET
ALL
IC C
AB
LE35
-R2.
50
150,
000
5,34
03.
5618
5,35
83.
5750
81J
WP
LP -
CA
RR
IER
EQ
UIP
ME
NT
20-R
2.5
050
,000
3,03
06.
06(8
8)2,
942
5.88
TO
TA
L C
OM
MU
NIC
AT
ION
200,
000
8,37
04.
19(7
0)8,
300
4.15
MO
TO
R V
EH
ICL
ES
6081
GW
PLP
- H
EA
VY
TR
UC
KS
19-L
47
46,3
252,
404
5.19
(1,1
29)
1,27
52.
7560
81H
WP
LP -
CO
NS
TR
UC
TIO
N E
QU
IPM
EN
T23
-R2.
520
42,0
121,
785
4.25
811,
866
4.44
6081
JW
PLP
- T
RA
ILE
RS
35-S
115
82,2
082,
530
3.08
372,
567
3.12
6081
KW
PLP
- M
ISC
ELL
AN
EO
US
VE
HIC
LES
13-L
115
54,3
994,
980
9.15
142
5,12
29.
42T
OT
AL
MO
TO
R V
EH
ICL
ES
224,
944
11,6
995.
20(8
69)
10,8
304.
81
GE
NE
RA
L E
QU
IPM
EN
T90
81K
WP
LP -
CO
MP
UT
ER
EQ
UIP
ME
NT
5-S
Q0
21,2
284,
246
20.0
0(9
21)
3,32
515
.66
TO
TA
L G
EN
ER
AL
EQ
UIP
ME
NT
21,2
284,
246
20.0
0(9
21)
3,32
515
.66
TO
TA
L W
PL
P P
RO
PE
RT
Y, P
LA
NT
AN
D E
QU
IPM
EN
T1,
336,
221,
667
19,1
32,6
661.
43(5
1,12
5)19
,081
,542
1.43
INT
AN
GIB
LE
AS
SE
TS
TR
AN
SM
ISS
ION
2080
FW
PLP
- R
OA
DS
, TR
AIL
S A
ND
BR
IDG
ES
50-S
2.5
01,
439,
812
31,8
202.
21(2
14)
31,6
062.
2020
80G
WP
LP -
ME
TA
L T
OW
ER
S A
ND
CO
NC
RE
TE
PO
LES
85-R
40
106,
632,
518
1,33
2,90
61.
25(7
,285
)1,
325,
621
1.24
2080
JW
PLP
- P
OLE
S A
ND
FIX
TU
RE
S55
-R3
043
0,08
49,
075
2.11
(64)
9,01
12.
1020
80L
WP
LP -
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
80-R
40
29,0
11,0
5838
5,84
71.
33(2
,265
)38
3,58
21.
3220
80Z
WP
LP -
TR
AN
SM
ISS
ION
DE
VE
LOP
ME
NT
FU
ND
79-S
Q0
1,90
9,45
624
,250
1.27
(109
)24
,141
1.26
TO
TA
L T
RA
NS
MIS
SIO
N13
9,42
2,92
81,
783,
898
1.28
(9,9
37)
1,77
3,96
11.
27
SU
BS
TA
TIO
NS
3080
BW
PLP
- B
UIL
DIN
GS
65-R
40
11,0
80,0
9118
1,71
41.
6410
218
1,81
61.
6430
80F
WP
LP -
RO
AD
S, S
TE
EL
ST
RU
CT
UR
ES
AN
D C
IVIL
SIT
E W
OR
K50
-R4
044
,652
,522
951,
099
2.13
(1,7
20)
949,
380
2.13
3180
RW
PLP
- P
OW
ER
TR
AN
SF
OR
ME
RS
50-R
1.5
04,
272,
536
132,
294
3.10
924
133,
218
3.12
3180
SW
PLP
- O
TH
ER
TR
AN
SF
OR
ME
RS
50-S
10
31,3
09,2
7379
5,28
12.
54(7
,620
)78
7,66
12.
5231
80T
WP
LP -
INT
ER
RU
PT
ING
EQ
UIP
ME
NT
50-R
2.5
025
,624
,773
651,
702
2.54
(355
)65
1,34
72.
5431
80U
WP
LP -
OT
HE
R S
TA
TIO
N E
QU
IPM
EN
T45
-R3
019
,617
,296
504,
273
2.57
(1,0
48)
503,
225
2.57
3180
VW
PLP
- E
LEC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
25-R
20
19,2
86,9
041,
008,
197
5.23
1,21
51,
009,
412
5.23
TO
TA
L S
UB
ST
AT
ION
S15
5,84
3,39
54,
224,
560
2.71
(8,5
01)
4,21
6,05
92.
71
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
TA
BL
E 1
A.
ES
TIM
AT
ED
SU
RV
IVO
R C
UR
VE
S, N
ET
SA
LV
AG
E P
ER
CE
NT
S, O
RIG
INA
L C
OS
T A
ND
AN
NU
AL
AC
CR
UA
LS
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
IV-12
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
LIF
ES
UR
VIV
ING
AN
NU
AL
SP
AN
SU
RV
IVO
RN
ET
OR
IGIN
AL
CO
ST
PR
OV
ISIO
N
AC
CO
UN
TD
EP
RE
CIA
BL
E W
OR
KD
AT
EC
UR
VE
SA
LV
AG
EA
S O
F M
AR
CH
31,
201
4A
MO
UN
TR
AT
E (
%)
FO
R T
RU
E-U
PE
XP
EN
SE
RA
TE
(%
)(1
)(2
)(3
)(4
)(5
)(6
)=(5
)/(4
)(7
)(8
)=(5
)+(7
)(9
)=(8
)/(4
)
CA
LC
UL
AT
ED
AN
NU
AL
AC
CR
UA
LR
EL
AT
ED
TO
LIF
E
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
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RT
NE
RS
HIP
TA
BL
E 1
A.
ES
TIM
AT
ED
SU
RV
IVO
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UR
VE
S, N
ET
SA
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ER
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NT
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RIG
INA
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ND
AN
NU
AL
AC
CR
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FO
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HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
TO
TA
L D
EP
RE
CIA
TIO
N
DIS
TR
IBU
TIO
N40
80J
WP
LP -
PO
LES
AN
D F
IXT
UR
ES
65-S
0.5
018
7,20
84,
130
2.21
(7)
4,12
32.
2040
80L
WP
LP -
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
60-R
1.5
031
5,54
18,
318
2.64
418,
359
2.65
4080
NW
PLP
- U
ND
ER
GR
OU
ND
CA
BLE
AN
D D
EV
ICE
S -
PR
IMA
RY
60-R
30
819,
462
15,8
981.
9426
15,9
241.
9440
80S
WP
LP -
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
- U
ND
ER
GR
OU
ND
42-R
30
29,6
3081
52.
7581
52.
75T
OT
AL
DIS
TR
IBU
TIO
N1,
351,
840
29,1
612.
1661
29,2
222.
16
CO
MM
UN
ICA
TIO
N50
80H
WP
LP -
FIB
RE
OP
TIC
AN
D M
ET
ALL
IC C
AB
LE35
-R2.
50
4,46
3,44
015
8,89
83.
5653
315
9,43
13.
5750
80J
WP
LP -
CA
RR
IER
EQ
UIP
ME
NT
20-R
2.5
02,
508,
284
152,
013
6.06
(4,4
86)
147,
527
5.88
5080
MW
PLP
- M
OB
ILE
RA
DIO
, TE
LEP
HO
NE
AN
D C
ON
FE
RE
NC
ING
8-S
Q0
212,
713
26,5
8912
.50
740
27,3
2912
.85
5080
NW
PLP
- O
PE
RA
TIO
NA
L D
AT
A N
ET
WO
RK
8-S
Q0
440,
117
55,0
1512
.50
(2,6
78)
52,3
3711
.89
TO
TA
L C
OM
MU
NIC
AT
ION
7,62
4,55
439
2,51
55.
15(5
,892
)38
6,62
45.
07
EA
SE
ME
NT
SA
180A
WP
LP -
EA
SE
ME
NT
S75
-SQ
079
6,64
010
,595
1.33
10,5
951.
33**
TO
TA
L E
AS
EM
EN
TS
796,
640
10,5
951.
3310
,595
1.33
TO
TA
L W
PL
P IN
TA
NG
IBL
E A
SS
ET
S30
5,03
9,35
86,
440,
729
2.11
(24,
269)
6,41
6,46
02.
10
TO
TA
L W
US
KW
AT
IM P
OW
ER
LIM
ITE
D P
AR
TN
ER
SH
IP1,
641,
261,
025
25,5
73,3
95(7
5,39
3)25
,498
,002
1.55
*T
he a
ccou
nt h
as n
o ba
lanc
e as
of M
arch
31,
201
4 an
d ra
te w
ill b
e us
ed o
n a
go-f
orw
ard
basi
s fo
r fu
ture
add
ition
s.**
On
amor
tized
acc
ount
s an
y tr
ue-u
p of
less
than
10%
is n
ot c
onsi
dere
d si
gnifi
cant
.
IV-13
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
GE
NE
RA
TIO
N
HY
DR
AU
LIC
GE
NE
RA
TIO
N
GR
EA
T F
AL
LS
1105
AD
AM
S, D
YK
ES
AN
D W
EIR
S17
,345
,473
7,12
4,58
28,
400,
996
(1,2
76,4
14)
(17.
92)
47.1
(27,
100)
1105
BP
OW
ER
HO
US
E7,
990,
993
3,44
2,55
74,
120,
534
(677
,977
)(1
9.69
)46
.5(1
4,58
0)11
05C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
47,0
391,
764
3,45
0(1
,686
)(9
5.56
)38
.5(4
4)11
05D
SP
ILLW
AY
9,67
6,32
74,
060,
375
4,53
8,66
9(4
78,2
94)
(11.
78)
42.0
(11,
388)
1105
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
24,2
45,2
538,
311,
683
12,0
00,5
43(3
,688
,860
)(4
4.38
)41
.7(8
8,46
2)11
05F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
935,
986
83,4
4481
,796
1,64
81.
9841
.839
1105
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S33
,818
,312
8,47
1,31
07,
031,
203
1,44
0,10
717
.00
36.9
39,0
2711
05H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
1,15
4,72
424
8,34
628
2,59
4(3
4,24
8)(1
3.79
)41
.8(8
19)
1105
L.
LIC
EN
CE
RE
NE
WA
L*
1105
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S9,
493,
088
3,70
5,75
54,
425,
761
(720
,006
)(1
9.43
)35
.7(2
0,16
8)11
05Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
19,5
06,2
098,
957,
204
10,1
07,8
53(1
,150
,649
)(1
2.85
)15
.4(7
4,71
7)11
05R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
10,2
21,1
783,
296,
845
4,16
1,34
1(8
64,4
96)
(26.
22)
35.8
(24,
148)
1105
XS
UP
PO
RT
BU
ILD
ING
S1,
495,
253
709,
194
844,
526
(135
,332
)(1
9.08
)41
.9(3
,230
)11
05W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S18
,859
2,35
72,
420
(63)
(2.6
8)17
.5**
TO
TA
L G
RE
AT
FA
LL
S13
5,94
8,69
448
,415
,416
56,0
01,6
84(7
,586
,268
)(1
5.67
)(2
25,5
90)
PO
INT
E D
U B
OIS
1110
AD
AM
S, D
YK
ES
AN
D W
EIR
S20
,718
,888
2,96
3,03
46,
598,
928
(3,6
35,8
94)
(122
.71)
25.2
(144
,282
)11
10B
PO
WE
RH
OU
SE
6,05
4,78
41,
158,
391
2,16
1,16
0(1
,002
,769
)(8
6.57
)25
.2(3
9,79
2)11
10C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
1,89
7,78
276
,601
119,
782
(43,
181)
(56.
37)
25.2
(1,7
14)
1110
DS
PIL
LWA
Y -
OR
IGIN
AL
7,79
7,85
14,
137,
021
2,80
9,58
41,
327,
437
32.0
91.
01,
327,
437
1110
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
4,46
6,81
21,
135,
217
2,54
0,16
9(1
,404
,952
)(1
23.7
6)25
.1(5
5,97
4)11
10F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
1,05
5,70
785
,749
94,2
81(8
,532
)(9
.95)
24.7
(345
)11
10G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
31,8
99,0
605,
841,
172
12,3
17,5
30(6
,476
,358
)(1
10.8
7)25
.2(2
56,9
98)
1110
H.
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
*11
10L
.LI
CE
NC
E R
EN
EW
AL
*11
10P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
7,75
9,98
61,
169,
031
2,39
0,47
0(1
,221
,439
)(1
04.4
8)25
.1(4
8,66
3)11
10Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
1,03
7,48
515
7,40
525
2,04
0(9
4,63
5)(6
0.12
)20
.2(4
,685
)11
10R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
5,35
7,42
582
8,03
21,
169,
630
(341
,598
)(4
1.25
)23
.9(1
4,29
3)11
10X
SU
PP
OR
T B
UIL
DIN
GS
882,
202
175,
610
307,
773
(132
,163
)(7
5.26
)25
.2(5
,245
)11
10W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S34
7,16
478
,612
143,
680
(65,
068)
(82.
77)
16.2
(4,0
17)
TO
TA
L P
OIN
TE
DU
BO
IS89
,275
,145
17,8
05,8
7530
,905
,028
(13,
099,
153)
(73.
57)
751,
430
PO
INT
E D
U B
OIS
- N
EW
1111
AD
AM
S, D
YK
ES
AN
D W
EIR
S*
1111
DS
PIL
LWA
Y*
1111
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
*11
11F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
*11
11P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
*11
11Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
*11
11R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
*11
11X
SU
PP
OR
T B
UIL
DIN
GS
*11
11W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L P
OIN
TE
DU
BO
IS -
NE
W0
00
00
SE
VE
N S
IST
ER
S11
15A
DA
MS
, DY
KE
S A
ND
WE
IRS
31,9
26,8
7912
,410
,440
16,7
05,4
43(4
,295
,003
)(3
4.61
)55
.3(7
7,66
7)11
15B
PO
WE
RH
OU
SE
13,6
53,9
456,
481,
597
8,79
1,62
8(2
,310
,031
)(3
5.64
)53
.9(4
2,85
8)11
15C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
578,
473
26,6
1447
,350
(20,
736)
(77.
92)
38.2
(543
)11
15D
SP
ILLW
AY
2,
940,
065
1,50
1,42
01,
738,
916
(237
,496
)(1
5.82
)49
.7(4
,779
)11
15E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S4,
520,
291
1,98
8,05
23,
169,
768
(1,1
81,7
16)
(59.
44)
48.9
(24,
166)
1115
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S20
5,64
111
3,98
015
7,50
5(4
3,52
5)(3
8.19
)41
.7(1
,044
)11
15G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
54,4
49,3
2313
,785
,619
16,7
40,7
88(2
,955
,169
)(2
1.44
)46
.1(6
4,10
3)11
15H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
290,
552
27,3
1229
,305
(1,9
93)
(7.3
0)45
.8(4
4)11
15L
.LI
CE
NC
E R
EN
EW
AL
*11
15P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
11,9
24,2
304,
192,
343
5,72
4,61
9(1
,532
,276
)(3
6.55
)40
.5(3
7,83
4)11
15Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
4,96
0,00
72,
522,
740
2,97
5,29
8(4
52,5
58)
(17.
94)
17.3
(26,
159)
1115
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S8,
512,
853
2,48
5,40
73,
464,
996
(979
,589
)(3
9.41
)40
.0(2
4,49
0)11
15X
SU
PP
OR
T B
UIL
DIN
GS
608,
294
145,
676
204,
918
(59,
242)
(40.
67)
48.6
(1,2
19)
1115
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
SE
VE
N S
IST
ER
S13
4,57
0,55
345
,681
,200
59,7
50,5
33(1
4,06
9,33
3)(3
0.80
)(3
04,9
05)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
IV-14
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
SL
AV
E F
AL
LS
1120
AD
AM
S, D
YK
ES
AN
D W
EIR
S95
4,68
410
4,87
511
9,41
9(1
4,54
4)(1
3.87
)57
.0(2
55)
1120
BP
OW
ER
HO
US
E45
,692
,194
7,65
7,05
48,
824,
065
(1,1
67,0
11)
(15.
24)
56.9
(20,
510)
1120
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*11
20D
SP
ILLW
AY
1,
241,
273
134,
121
146,
272
(12,
151)
(9.0
6)53
.8(2
26)
1120
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
318,
933
42,3
7256
,956
(14,
584)
(34.
42)
52.0
(281
)11
20F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
37,9
71,7
972,
959,
776
2,32
0,03
863
9,73
821
.61
45.3
14,1
2211
20G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
12,2
46,5
292,
473,
927
2,62
2,37
6(1
48,4
49)
(6.0
0)46
.3(3
,206
)11
20H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
336,
652
18,0
1120
,980
(2,9
69)
(16.
48)
46.9
(63)
1120
L.
LIC
EN
CE
RE
NE
WA
L*
1120
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S21
,631
,850
3,31
4,19
03,
766,
359
(452
,169
)(1
3.64
)46
.2(9
,787
)11
20Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
4,44
6,29
565
4,60
761
4,15
240
,455
6.18
21.8
1,85
611
20R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
5,28
8,15
454
8,46
341
0,99
313
7,47
025
.06
43.6
3,15
311
20X
SU
PP
OR
T B
UIL
DIN
GS
3,30
6,57
765
6,81
939
1,66
426
5,15
540
.37
48.8
5,43
411
20W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L S
LA
VE
FA
LL
S13
3,43
4,93
818
,564
,215
19,2
93,2
73(7
29,0
58)
(3.9
3)(9
,764
)
PIN
E F
AL
LS
11
25A
DA
MS
, DY
KE
S A
ND
WE
IRS
18,3
01,5
122,
840,
188
3,37
3,55
4(5
33,3
66)
(18.
78)
74.6
(7,1
50)
1125
BP
OW
ER
HO
US
E10
,060
,843
4,88
0,96
65,
899,
390
(1,0
18,4
24)
(20.
87)
62.7
(16,
243)
1125
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S12
1,80
94,
568
8,93
3(4
,365
)(9
5.55
)38
.5(1
13)
1125
DS
PIL
LWA
Y
93,3
768,
399
9,22
1(8
22)
(9.7
9)66
.9(1
2)11
25E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S3,
660,
833
1,83
6,54
72,
674,
651
(838
,104
)(4
5.63
)49
.1(1
7,06
9)11
25F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
1,18
0,05
897
2,97
21,
213,
586
(240
,614
)(2
4.73
)10
.90
****
1125
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S9,
318,
154
5,54
3,09
06,
336,
912
(793
,822
)(1
4.32
)35
.5(2
2,36
1)11
25H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M*
1125
L.
LIC
EN
CE
RE
NE
WA
L*
1125
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S5,
096,
978
2,06
3,74
82,
569,
620
(505
,872
)(2
4.51
)44
.6(1
1,34
2)11
25Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
3,88
1,57
31,
350,
331
1,48
6,41
8(1
36,0
87)
(10.
08)
18.4
(7,3
96)
1125
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S3,
976,
778
1,55
8,85
82,
058,
171
(499
,313
)(3
2.03
)38
.0(1
3,14
0)11
25X
SU
PP
OR
T B
UIL
DIN
GS
336,
412
108,
674
122,
122
(13,
448)
(12.
37)
45.4
(296
)11
25W
.S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*11
25Z
CO
MM
UN
ITY
DE
VE
LOP
ME
NT
CO
ST
S *
**26
,531
,770
1,46
7,29
81,
457,
155
10,1
430.
6973
.7**
TO
TA
L P
INE
FA
LL
S
82,5
60,0
9722
,635
,639
27,2
09,7
33(4
,574
,094
)(2
0.21
)(9
5,12
3)
MC
AR
TH
UR
FA
LL
S11
30A
DA
MS
, DY
KE
S A
ND
WE
IRS
6,83
7,35
61,
603,
256
1,88
1,77
6(2
78,5
20)
(17.
37)
74.7
(3,7
29)
1130
BP
OW
ER
HO
US
E9,
358,
105
4,48
2,93
35,
321,
399
(838
,466
)(1
8.70
)64
.2(1
3,06
0)11
30C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
405,
461
15,2
0529
,734
(14,
529)
(95.
55)
38.5
(377
)11
30D
SP
ILLW
AY
2,41
7,50
41,
654,
460
1,81
5,24
2(1
60,7
82)
(9.7
2)30
.0(5
,359
)11
30E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S11
,703
,203
4,05
3,77
05,
994,
290
(1,9
40,5
20)
(47.
87)
46.7
(41,
553)
1130
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S23
5,26
212
7,18
314
6,06
0(1
8,87
7)(1
4.84
)30
.2(6
25)
1130
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S5,
379,
618
4,29
7,09
94,
887,
739
(590
,640
)(1
3.75
)21
.7(2
7,21
8)11
30H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
119,
315
42,0
3748
,419
(6,3
82)
(15.
18)
33.6
(190
)11
30L
.LI
CE
NC
E R
EN
EW
AL
*11
30P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
2,52
1,76
11,
634,
050
1,99
5,62
8(3
61,5
78)
(22.
13)
37.1
(9,7
46)
1130
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1,
275,
876
825,
733
948,
698
(122
,965
)(1
4.89
)15
.8(7
,783
)11
30R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
3,61
6,03
11,
398,
438
1,80
7,22
7(4
08,7
89)
(29.
23)
38.6
(10,
590)
1130
XS
UP
PO
RT
BU
ILD
ING
S*
1130
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
MC
AR
TH
UR
FA
LL
S43
,869
,489
20,1
34,1
6424
,876
,211
(4,7
42,0
47)
(23.
55)
(120
,231
)
IV-15
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
KE
LS
EY
1135
AD
AM
S, D
YK
ES
AN
D W
EIR
S9,
296,
418
2,44
5,18
51,
995,
524
449,
661
18.3
978
.05,
765
1135
BP
OW
ER
HO
US
E71
,294
,313
13,1
06,7
4210
,733
,548
2,37
3,19
418
.11
80.1
29,6
2811
35C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
1135
DS
PIL
LWA
Y
7,19
6,92
63,
574,
023
2,68
2,25
689
1,76
724
.95
41.3
21,5
9211
35E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S35
,342
,564
5,15
8,78
05,
265,
558
(106
,778
)(2
.07)
56.8
(1,8
80)
1135
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S12
,310
,412
4,13
5,04
03,
327,
740
807,
300
19.5
231
.225
,875
1135
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S14
6,38
3,85
712
,072
,000
7,08
8,93
54,
983,
065
41.2
854
.691
,265
1135
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M6,
948,
606
449,
401
299,
117
150,
284
33.4
446
.93,
204
1135
LLI
CE
NC
E R
EN
EW
AL
*11
35P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
40,4
94,5
153,
769,
418
1,70
9,85
92,
059,
559
54.6
448
.742
,291
1135
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S13
,650
,816
3,45
5,57
02,
694,
420
761,
150
22.0
318
.640
,922
1135
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S9,
929,
302
3,24
0,17
02,
947,
898
292,
272
9.02
37.3
7,83
611
35X
SU
PP
OR
T B
UIL
DIN
GS
13,4
48,5
022,
560,
473
1,98
9,35
157
1,12
222
.31
52.8
10,8
1711
35W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S1,
598,
817
138,
067
303,
374
(165
,307
)(1
19.7
3)18
.3(9
,033
)T
OT
AL
KE
LS
EY
367,
895,
048
54,1
04,8
6941
,037
,582
13,0
67,2
8724
.15
268,
281
GR
AN
D R
AP
IDS
1140
AD
AM
S, D
YK
ES
AN
D W
EIR
S56
,613
,946
19,0
94,8
7222
,287
,282
(3,1
92,4
10)
(16.
72)
69.9
(45,
671)
1140
BP
OW
ER
HO
US
E24
,506
,522
9,96
9,16
611
,674
,816
(1,7
05,6
50)
(17.
11)
67.8
(25,
157)
1140
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S31
,603
2,24
54,
823
(2,5
78)
(114
.84)
37.7
(68)
1140
DS
PIL
LWA
Y
5,45
1,76
03,
151,
173
3,37
0,47
1(2
19,2
98)
(6.9
6)38
.0(5
,771
)11
40E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S15
,982
,492
9,49
7,42
713
,943
,141
(4,4
45,7
14)
(46.
81)
51.7
(85,
991)
1140
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2,
581,
475
1,97
4,67
82,
275,
494
(300
,816
)(1
5.23
)21
.0(1
4,32
5)11
40G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
113,
213,
625
34,4
31,4
2936
,013
,270
(1,5
81,8
41)
(4.5
9)43
.5(3
6,36
4)11
40H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
1,92
2,91
570
,981
65,8
975,
084
7.16
48.3
105
1140
LLI
CE
NC
E R
EN
EW
AL
83,1
22,2
044,
106,
639
4,02
3,65
282
,987
2.02
47.5
**11
40P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
8,24
0,54
53,
369,
694
4,03
2,02
1(6
62,3
27)
(19.
66)
39.9
(16,
600)
1140
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S4,
690,
245
3,57
4,02
84,
000,
352
(426
,324
)(1
1.93
)13
.2(3
2,29
7)11
40R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
12,3
34,1
082,
656,
650
3,29
9,26
9(6
42,6
19)
(24.
19)
43.3
(14,
841)
1140
XS
UP
PO
RT
BU
ILD
ING
S8,
700,
819
3,01
8,65
33,
123,
329
(104
,676
)(3
.47)
44.4
(2,3
58)
1140
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
6,82
8,23
41,
130,
282
1,05
2,94
877
,334
6.84
16.5
**11
40Z
CO
MM
UN
ITY
DE
VE
LOP
ME
NT
CO
ST
S *
**13
5,20
5,07
317
,970
,822
23,9
17,9
14(5
,947
,092
)(3
3.09
)68
.7(8
6,56
6)T
OT
AL
GR
AN
D R
AP
IDS
479,
425,
566
114,
018,
739
133,
084,
678
(19,
065,
939)
(16.
72)
(365
,903
)
KE
TT
LE
1145
AD
AM
S, D
YK
ES
AN
D W
EIR
S45
,280
,663
16,0
17,9
5818
,812
,620
(2,7
94,6
62)
(17.
45)
79.6
(35,
109)
1145
BP
OW
ER
HO
US
E14
6,31
3,13
851
,257
,424
60,2
21,7
97(8
,964
,373
)(1
7.49
)79
.8(1
12,3
36)
1145
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*11
45D
SP
ILLW
AY
25
,406
,960
13,3
89,4
6814
,521
,245
(1,1
31,7
77)
(8.4
5)41
.8(2
7,07
6)11
45E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S19
,033
,816
10,9
79,0
7616
,006
,736
(5,0
27,6
60)
(45.
79)
39.8
(126
,323
)11
45F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
556,
723
36,3
2533
,226
3,09
98.
5347
.266
1145
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S99
,163
,384
42,8
79,9
3042
,015
,133
864,
797
2.02
36.4
23,7
5811
45H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
6,93
0,64
32,
644,
363
2,92
4,49
3(2
80,1
30)
(10.
59)
36.4
(7,6
96)
1145
L.
LIC
EN
CE
RE
NE
WA
L*
1145
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S38
,779
,613
3,65
5,63
13,
020,
872
634,
759
17.3
649
.612
,798
1145
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S16
,263
,031
9,18
0,91
99,
901,
036
(720
,117
)(7
.84)
18.0
(40,
007)
1145
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S19
,306
,615
7,82
9,21
410
,172
,476
(2,3
43,2
62)
(29.
93)
42.2
(55,
528)
1145
XS
UP
PO
RT
BU
ILD
ING
S2,
456,
258
116,
120
41,8
7374
,247
63.9
460
.81,
221
1145
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
KE
TT
LE
419,
490,
845
157,
986,
428
177,
671,
508
(19,
685,
080)
(12.
46)
(366
,231
)
IV-16
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
LA
UR
IE R
IVE
R11
50A
DA
MS
, DY
KE
S A
ND
WE
IRS
355,
538
199,
768
160,
937
38,8
3119
.44
20.2
1,92
211
50B
PO
WE
RH
OU
SE
7,66
4,14
62,
735,
471
2,40
0,36
533
5,10
612
.25
20.2
16,5
8911
50C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*11
50D
SP
ILLW
AY
870,
000
432,
564
361,
707
70,8
5716
.38
19.9
3,56
111
50E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S45
8,03
321
8,13
218
1,64
136
,491
16.7
320
.01,
825
1150
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1,
441,
914
729,
326
591,
840
137,
486
18.8
518
.77,
352
1150
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S4,
603,
136
1,37
3,42
21,
250,
829
122,
593
8.93
20.1
6,09
911
50H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
882,
653
219,
727
210,
242
9,48
54.
3220
.147
211
50L
.LI
CE
NC
E R
EN
EW
AL
*11
50P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
1,44
1,94
564
6,61
654
8,64
497
,972
15.1
519
.84,
948
1150
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1,
220,
047
869,
418
723,
194
146,
224
16.8
27.
619
,240
1150
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S30
8,50
415
2,40
012
5,70
926
,691
17.5
118
.61,
435
1150
XS
UP
PO
RT
BU
ILD
ING
S35
5,91
918
5,93
215
4,61
531
,318
16.8
419
.81,
582
1150
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
LA
UR
IE R
IVE
R19
,601
,835
7,76
2,77
66,
709,
722
1,05
3,05
413
.57
65,0
25
JEN
PE
G11
55A
DA
MS
, DY
KE
S A
ND
WE
IRS
16,4
38,6
903,
873,
606
4,74
5,11
1(8
71,5
05)
(22.
50)
89.9
(9,6
94)
1155
BP
OW
ER
HO
US
E76
,905
,294
23,6
72,6
4325
,902
,609
(2,2
29,9
66)
(9.4
2)85
.3(2
6,14
3)11
55C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
26,4
4699
21,
164
(172
)(1
7.30
)38
.5(5
)11
55D
SP
ILLW
AY
14
,942
,733
6,99
2,43
27,
090,
366
(97,
934)
(1.4
0)46
.2(2
,120
)11
55E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S17
,167
,202
9,10
5,61
212
,092
,757
(2,9
87,1
45)
(32.
81)
34.3
(87,
089)
1155
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1,
563,
205
841,
418
899,
601
(58,
183)
(6.9
1)26
.3(2
,212
)11
55G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
91,7
16,3
7144
,453
,425
44,0
27,0
6942
6,35
60.
9633
.312
,804
1155
H.
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
*11
55L
.LI
CE
NC
E R
EN
EW
AL
*11
55P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
21,6
41,6
0812
,669
,385
14,3
16,3
75(1
,646
,990
)(1
3.00
)25
.8(6
3,83
7)11
55Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
3,60
6,71
32,
449,
745
2,53
7,36
9(8
7,62
4)(3
.58)
10.4
(8,4
25)
1155
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S13
,685
,752
4,50
3,20
65,
581,
430
(1,0
78,2
24)
(23.
94)
40.5
(26,
623)
1155
XS
UP
PO
RT
BU
ILD
ING
S7,
885,
397
2,80
8,81
52,
897,
007
(88,
192)
(3.1
4)43
.7(2
,018
)11
55W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
ST
OT
AL
JE
NP
EG
265,
579,
412
111,
371,
279
120,
090,
857
(8,7
19,5
78)
(7.8
3)(2
15,3
62)
LA
KE
WIN
NIP
EG
RE
GU
LA
TIO
N11
60A
DA
MS
, DY
KE
S A
ND
WE
IRS
110,
416,
014
29,8
00,9
9237
,195
,119
(7,3
94,1
27)
(24.
81)
93.6
(78,
997)
1160
LLI
CE
NC
E R
EN
EW
AL
250,
000
7,50
05,
500
2,00
026
.67
48.5
4111
60Z
CO
MM
UN
ITY
DE
VE
LOP
ME
NT
CO
ST
S *
**43
6,78
7,85
783
,190
,304
89,6
81,0
66(6
,490
,762
)(7
.80)
69.0
**T
OT
AL
LA
KE
WIN
NIP
EG
RE
GU
LA
TIO
N54
7,45
3,87
111
2,99
8,79
612
6,88
1,68
5(1
3,88
2,88
9)(1
2.29
)(7
8,95
6)
CH
UR
CH
ILL
RIV
ER
DIV
ER
SIO
N11
65A
DA
MS
, DY
KE
S A
ND
WE
IRS
120,
816,
679
34,6
65,1
4236
,151
,776
(1,4
86,6
34)
(4.2
9)91
.2(1
6,30
1)11
65D
SP
ILLW
AY
59
,622
,870
26,6
76,1
7026
,015
,124
661,
046
2.48
47.8
13,8
2911
65E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S18
,858
,667
10,1
50,3
7613
,850
,625
(3,7
00,2
49)
(36.
45)
34.0
(108
,831
)11
65F
RO
AD
S A
ND
SIT
E IM
PR
OV
EM
EN
TS
7,28
4,03
64,
679,
563
4,89
6,07
3(2
16,5
10)
(4.6
3)20
.8(1
0,40
9)11
65L
.LI
CE
NC
E R
EN
EW
AL
*11
65P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
1,71
0,88
91,
055,
168
1,15
3,46
1(9
8,29
3)(9
.32)
23.4
(4,2
01)
1165
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1,
541,
737
1,33
7,49
91,
374,
377
(36,
878)
(2.7
6)6.
7(5
,504
)11
65R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
1,86
4,25
756
4,80
466
1,28
0(9
6,47
6)(1
7.08
)38
.7(2
,493
)11
65X
SU
PP
OR
T B
UIL
DIN
GS
79,3
099,
628
9,01
861
06.
3357
.611
1165
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*11
65Z
CO
MM
UN
ITY
DE
VE
LOP
ME
NT
CO
ST
S *
**35
1,06
5,14
776
,145
,342
86,8
34,6
35(1
0,68
9,29
3)(1
4.04
)70
.9(1
50,7
66)
TO
TA
L C
HU
RC
HIL
L R
IVE
R D
IVE
RS
ION
562,
843,
590
155,
283,
692
170,
946,
369
(15,
662,
677)
(10.
09)
(284
,664
)
IV-17
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
LO
NG
SP
RU
CE
1170
AD
AM
S, D
YK
ES
AN
D W
EIR
S65
,392
,344
19,3
86,9
4621
,155
,780
(1,7
68,8
34)
(9.1
2)86
.2(2
0,52
0)11
70B
PO
WE
RH
OU
SE
143,
800,
935
43,0
55,0
5946
,995
,513
(3,9
40,4
54)
(9.1
5)86
.0(4
5,81
9)11
70C
.P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
1170
DS
PIL
LWA
Y
42,2
73,6
1719
,428
,996
19,4
85,5
40(5
6,54
4)(0
.29)
47.0
(1,2
03)
1170
EW
AT
ER
CO
NT
RO
L S
YS
TE
MS
57,9
46,2
8132
,277
,161
46,2
54,1
38(1
3,97
6,97
7)(4
3.30
)30
.6(4
56,7
64)
1170
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1,
376,
630
739,
302
790,
381
(51,
079)
(6.9
1)26
.7(1
,913
)11
70G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
143,
328,
643
85,8
60,1
7086
,535
,183
(675
,013
)(0
.79)
26.5
(25,
472)
1170
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M14
5,84
432
,465
34,7
39(2
,274
)(7
.00)
39.5
(58)
1170
L.
LIC
EN
CE
RE
NE
WA
L*
1170
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S30
,610
,740
18,5
70,5
7820
,941
,915
(2,3
71,3
37)
(12.
77)
23.9
(99,
219)
1170
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S13
,111
,957
4,76
8,64
14,
968,
395
(199
,754
)(4
.19)
21.1
(9,4
67)
1170
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S12
,385
,777
6,54
3,65
18,
340,
714
(1,7
97,0
63)
(27.
46)
31.8
(56,
511)
1170
XS
UP
PO
RT
BU
ILD
ING
S16
0,48
428
,445
29,5
47(1
,102
)(3
.87)
54.3
(20)
1170
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
205,
681
25,7
1029
,224
(3,5
14)
(13.
67)
17.5
(201
)*
TO
TA
L L
ON
G S
PR
UC
E51
0,73
8,93
423
0,71
7,12
425
5,56
1,06
9(2
4,84
3,94
5)(1
0.77
)(7
17,1
68)
LIM
ES
TO
NE
1175
AD
AM
S, D
YK
ES
AN
D W
EIR
S33
,287
,049
6,53
0,74
66,
948,
969
(418
,223
)(6
.40)
98.3
(4,2
55)
1175
BP
OW
ER
HO
US
E46
1,59
0,74
590
,215
,875
96,1
69,6
80(5
,953
,805
)(6
.60)
98.4
(60,
506)
1175
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*11
75D
SP
ILLW
AY
20
1,41
6,38
061
,904
,239
60,5
73,5
561,
330,
683
2.15
58.3
22,8
2511
75E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S11
6,32
5,93
442
,529
,729
59,1
22,2
48(1
6,59
2,51
9)(3
9.01
)42
.6(3
89,4
96)
1175
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S17
,384
,603
8,08
6,17
68,
304,
641
(218
,465
)(2
.70)
29.1
(7,5
07)
1175
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S40
4,32
9,62
916
2,25
2,17
615
7,21
4,37
95,
037,
797
3.10
37.5
134,
341
1175
HG
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M16
,598
,509
7,75
3,22
18,
287,
095
(533
,874
)(6
.89)
27.9
(19,
135)
1175
L.
LIC
EN
CE
RE
NE
WA
L*
1175
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S14
4,58
8,94
162
,117
,403
69,7
59,3
55(7
,641
,952
)(1
2.30
)32
.7(2
33,6
99)
1175
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S8,
782,
898
5,96
2,55
16,
142,
216
(179
,665
)(3
.01)
10.1
(17,
789)
1175
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S36
,388
,654
15,8
06,2
4219
,242
,169
(3,4
35,9
27)
(21.
74)
32.6
(105
,397
)11
75X
SU
PP
OR
T B
UIL
DIN
GS
5,70
7,36
61,
971,
943
1,99
5,43
7(2
3,49
4)(1
.19)
44.1
(533
)11
75W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S65
2,64
411
3,01
712
4,71
1(1
1,69
4)(1
0.35
)16
.5(7
09)
TO
TA
L L
IME
ST
ON
E1,
447,
053,
352
465,
243,
318
493,
884,
457
(28,
641,
139)
(6.1
6)(6
81,8
59)
WU
SK
WA
TIM
1180
AD
AM
S, D
YK
ES
AN
D W
EIR
S4,
694,
366
39,2
4666
,472
(27,
226)
(69.
37)
119.
7(2
28)
1180
BP
OW
ER
HO
US
E18
,227
,672
167,
889
256,
744
(88,
855)
(52.
92)
119.
7(7
42)
1180
C.
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
*11
80D
SP
ILLW
AY
2,
875,
828
47,5
6168
,024
(20,
463)
(43.
02)
78.9
(259
)11
80E
WA
TE
R C
ON
TR
OL
SY
ST
EM
S3,
087,
285
71,2
4010
9,85
7(3
8,61
7)(5
4.21
)63
.6(6
07)
1180
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S2,
495,
203
86,8
3388
,897
(2,0
64)
(2.3
8)48
.5(4
3)11
80G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
4,65
2,07
493
,177
127,
378
(34,
201)
(36.
71)
58.9
(581
)11
80H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
169,
166
5,08
45,
989
(905
)(1
7.79
)48
.6(1
9)11
80P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
1,69
1,66
349
,058
59,3
18(1
0,26
0)(2
0.91
)53
.5(1
92)
1180
QIN
ST
RU
ME
NT
AT
ION
, CO
NT
RO
L A
ND
D/C
SY
ST
EM
S1,
141,
873
47,5
1889
,058
(41,
540)
(87.
42)
24.1
(1,7
24)
1180
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S2,
029,
996
36,4
3090
,536
(54,
106)
(148
.52)
49.5
(1,0
93)
1180
XS
UP
PO
RT
BU
ILD
ING
S93
0,41
521
,464
25,3
01(3
,837
)(1
7.88
)63
.6(6
0)11
80W
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L W
US
KW
AT
IM
41,9
95,5
4066
5,50
098
7,57
4(3
22,0
74)
(48.
40)
(5,5
47)
INF
RA
ST
RU
CT
UR
E S
UP
PO
RT
ING
GE
NE
RA
TIO
N11
99F
PR
OV
INC
IAL
RO
AD
S25
,412
,921
15,8
15,4
8114
,398
,428
1,41
7,05
38.
9621
.466
,217
1199
VT
OW
N S
ITE
BU
ILD
ING
S82
,260
,635
27,3
16,9
4322
,775
,639
4,54
1,30
416
.62
36.4
124,
761
1199
WT
OW
N S
ITE
BU
ILD
ING
RE
NO
VA
TIO
NS
27,0
27,6
207,
664,
403
7,47
4,14
519
0,25
82.
4814
.2**
1199
YT
OW
N S
ITE
OT
HE
R IN
FR
AS
TR
UC
TU
RE
29,1
55,3
019,
827,
228
4,72
5,63
85,
101,
590
51.9
128
.417
9,63
4T
OT
AL
INF
RA
ST
RU
CT
UR
E S
UP
PO
RT
ING
GE
NE
RA
TIO
N16
3,85
6,47
760
,624
,055
49,3
73,8
4911
,250
,206
18.5
637
0,61
2
TO
TA
L H
YD
RA
UL
IC G
EN
ER
AT
ION
5,44
5,59
3,38
61,
644,
013,
085
1,79
4,26
5,81
1(1
50,2
52,7
26)
(9.1
4)(2
,015
,954
)
IV-18
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
TH
ER
MA
L G
EN
ER
AT
ION
BR
AN
DO
N U
NIT
5 (
CO
AL
)12
05B
PO
WE
RH
OU
SE
11,7
29,5
189,
430,
609
8,96
1,42
946
9,18
04.
985.
290
,227
1205
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S39
6,53
888
,119
66,0
9022
,029
25.0
05.
24,
236
1205
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S4,
018,
549
3,09
3,21
82,
901,
743
191,
475
6.19
5.2
36,8
2212
05G
TU
RB
INE
S A
ND
GE
NE
RA
TO
RS
19,6
11,1
6814
,480
,090
13,7
47,1
3773
2,95
35.
065.
214
0,95
312
05H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
2,34
3,86
11,
723,
207
1,66
7,93
855
,269
3.21
5.2
10,6
2912
05J
ST
EA
M G
EN
ER
AT
OR
AN
D A
UX
ILIA
RIE
S14
,655
,599
11,7
65,7
3511
,583
,564
182,
171
1.55
5.2
35,0
3312
05L
LIC
EN
CE
RE
NE
WA
L2,
198,
654
488,
585
484,
127
4,45
80.
915.
2**
1205
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S8,
026,
175
6,43
8,19
86,
105,
036
333,
162
5.17
5.1
65,3
2612
05Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
25,7
58,0
6120
,969
,204
20,8
04,8
3516
4,36
90.
784.
437
,357
1205
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S47
,355
,066
36,8
00,1
4734
,357
,132
2,44
3,01
56.
645.
147
9,02
312
05X
SU
PP
OR
T B
UIL
DIN
GS
7,83
7,12
75,
787,
119
5,38
6,42
040
0,69
96.
925.
277
,058
1205
WS
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*T
OT
AL
BR
AN
DO
N U
NIT
5 (
CO
AL
)14
3,93
0,31
711
1,06
4,23
110
6,06
5,45
14,
998,
780
4.50
976,
662
BR
AN
DO
N U
NIT
S 6
AN
D 7
1210
BP
OW
ER
HO
US
E14
,925
,029
2,33
4,11
73,
326,
364
(992
,247
)(4
2.51
)63
.5(1
5,62
6)12
10C
PO
WE
RH
OU
SE
RE
NO
VA
TIO
NS
144,
571
6,07
18,
409
(2,3
38)
(38.
52)
38.3
(61)
1210
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S11
,222
,428
2,10
8,15
62,
949,
523
(841
,367
)(3
9.91
)49
.6(1
6,96
3)12
10H
.G
OV
ER
NO
RS
AN
D E
XC
ITA
TIO
N S
YS
TE
M*
1210
KC
OM
BU
ST
ION
TU
RB
INE
143,
303,
747
66,6
33,0
8076
,984
,957
(10,
351,
877)
(15.
54)
14.6
(709
,033
)12
10L
.LI
CE
NC
E R
EN
EW
AL
*12
10M
CO
MB
US
TIO
N T
UR
BIN
E O
VE
RH
AU
LS*
1210
PA
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S6,
346,
535
1,37
4,75
21,
768,
122
(393
,370
)(2
8.61
)43
.8(8
,981
)12
10Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
1,29
5,81
434
4,09
630
4,11
339
,983
11.6
219
.12,
093
1210
RA
UX
ILIA
RY
ST
AT
ION
PR
OC
ES
SE
S10
,639
,560
2,74
1,47
33,
546,
367
(804
,894
)(2
9.36
)40
.1(2
0,07
2)T
OT
AL
BR
AN
DO
N U
NIT
S 6
AN
D 7
187,
877,
685
75,5
41,7
4588
,887
,855
(13,
346,
110)
(17.
67)
(768
,643
)
SE
LK
IRK
1215
BP
OW
ER
HO
US
E6,
808,
812
4,07
2,87
66,
717,
712
(2,6
44,8
36)
(64.
94)
69.8
(37,
892)
1215
CP
OW
ER
HO
US
E R
EN
OV
AT
ION
S45
1,03
816
,132
25,2
53(9
,121
)(5
6.54
)38
.6(2
36)
1215
FR
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S1,
630,
443
814,
813
1,15
8,71
9(3
43,9
06)
(42.
21)
37.5
(9,1
71)
1215
GT
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S22
,750
,003
8,84
3,75
314
,850
,769
(6,0
07,0
16)
(67.
92)
49.7
(120
,866
)12
15H
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
17,3
077,
740
11,6
34(3
,894
)(5
0.30
)28
.8(1
35)
1215
JS
TE
AM
GE
NE
RA
TO
R A
ND
AU
XIL
IAR
IES
51,7
21,3
5213
,820
,903
17,1
33,7
62(3
,312
,859
)(2
3.97
)49
.5(6
6,92
6)12
15L
.LI
CE
NC
E R
EN
EW
AL
*12
15P
A/C
ELE
CT
RIC
AL
PO
WE
R S
YS
TE
MS
3,17
1,70
02,
034,
203
3,16
4,61
0(1
,130
,407
)(5
5.57
)49
.9(2
2,65
3)12
15Q
INS
TR
UM
EN
TA
TIO
N, C
ON
TR
OL
AN
D D
/C S
YS
TE
MS
5,28
6,06
63,
308,
601
4,39
6,10
9(1
,087
,508
)(3
2.87
)14
.6(7
4,48
7)12
15R
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
14,8
97,3
766,
352,
714
10,4
68,3
62(4
,115
,648
)(6
4.79
)41
.8(9
8,46
1)12
15X
SU
PP
OR
T B
UIL
DIN
GS
1,03
3,22
951
0,83
273
7,29
8(2
26,4
66)
(44.
33)
52.2
(4,3
38)
1215
W.
SU
PP
OR
T B
UIL
DIN
G R
EN
OV
AT
ION
S*
TO
TA
L S
EL
KIR
K10
7,76
7,32
739
,782
,567
58,6
64,2
26(1
8,88
1,65
9)(4
7.46
)(4
35,1
65)
TO
TA
L T
HE
RM
AL
GE
NE
RA
TIO
N43
9,57
5,32
922
6,38
8,54
325
3,61
7,53
2(2
7,22
8,98
9)(1
2.03
)(2
27,1
46)
TO
TA
L G
EN
ER
AT
ION
5,88
5,16
8,71
51,
870,
401,
628
2,04
7,88
3,34
3(1
77,4
81,7
15)
(9.4
9)(2
,243
,100
)
DIE
SE
L G
EN
ER
AT
ION
1300
BB
UIL
DIN
GS
8,26
3,52
64,
495,
224
5,43
5,79
2(9
40,5
68)
(20.
92)
13.3
(70,
719)
1300
CB
UIL
DIN
G R
EN
OV
AT
ION
S17
,929
9,50
59,
086
419
4.41
7.0
**13
00M
EN
GIN
ES
AN
D G
EN
ER
AT
OR
S -
OV
ER
HA
ULS
1,99
8,46
11,
192,
879
2,09
2,37
2(8
99,4
93)
(75.
41)
1.6
****
1300
NE
NG
INE
S A
ND
GE
NE
RA
TO
RS
16,7
74,9
558,
750,
230
13,0
42,0
57(4
,291
,827
)(4
9.05
)14
.6(2
93,9
61)
1300
QA
CC
ES
SO
RY
ST
AT
ION
EQ
UIP
ME
NT
15,8
92,7
507,
854,
125
11,3
19,3
59(3
,465
,234
)(4
4.12
)15
.9(2
17,9
39)
1300
TF
UE
L S
TO
RA
GE
AN
D H
AN
DLI
NG
5,08
3,04
62,
532,
202
3,72
4,49
2(1
,192
,290
)(4
7.09
)16
.5(7
2,26
0)T
OT
AL
DIE
SE
L G
EN
ER
AT
ION
48,0
30,6
6624
,834
,165
35,6
23,1
57(1
0,78
8,99
2)(4
3.44
)(6
54,8
79)
IV-19
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
TR
AN
SM
ISS
ION
2000
FR
OA
DS
, TR
AIL
S A
ND
BR
IDG
ES
10,6
86,1
181,
520,
555
1,55
8,81
6(3
8,26
1)(2
.52)
43.9
(872
)20
00G
ME
TA
L T
OW
ER
S A
ND
CO
NC
RE
TE
PO
LES
481,
955,
524
116,
392,
064
117,
832,
337
(1,4
40,2
73)
(1.2
4)66
.1(2
1,78
9)20
00J
PO
LES
AN
D F
IXT
UR
ES
117,
066,
069
38,5
81,2
5845
,781
,675
(7,2
00,4
17)
(18.
66)
41.1
(175
,193
)20
00K
GR
OU
ND
LIN
E T
RE
AT
ME
NT
2,29
7,99
099
7,64
792
9,18
168
,466
6.86
5.5
**20
00L
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
349,
810,
506
106,
680,
310
151,
380,
725
(44,
700,
415)
(41.
90)
61.9
(722
,139
)20
00M
UN
DE
RG
RO
UN
D C
AB
LE A
ND
DE
VIC
ES
960,
535
695,
937
731,
355
(35,
418)
(5.0
9)14
.8(2
,393
)20
00Z
CO
MM
UN
ITY
DE
VE
LOP
ME
NT
CO
ST
S *
**17
,625
,510
365,
319
418,
852
(53,
533)
(14.
65)
77.4
(692
)T
OT
AL
TR
AN
SM
ISS
ION
980,
402,
254
265,
233,
090
318,
632,
940
(53,
399,
850)
(20.
13)
(923
,077
)
SU
BS
TA
TIO
NS
3000
BB
UIL
DIN
GS
167,
465,
733
51,0
80,0
2962
,935
,699
(11,
855,
670)
(23.
21)
50.5
(234
,766
)30
00C
BU
ILD
ING
RE
NO
VA
TIO
NS
16,0
23,4
462,
702,
989
2,76
8,72
3(6
5,73
4)(2
.43)
16.6
**30
00F
RO
AD
S, S
TE
EL
ST
RU
CT
UR
ES
AN
D C
IVIL
SIT
E W
OR
KS
301,
966,
571
123,
300,
300
155,
273,
917
(31,
973,
617)
(25.
93)
38.0
(841
,411
)30
00J
PO
LES
AN
D F
IXT
UR
ES
8,97
6,50
52,
552,
766
2,86
2,08
4(3
09,3
18)
(12.
12)
34.9
(8,8
63)
3100
RP
OW
ER
TR
AN
SF
OR
ME
RS
346,
530,
004
134,
670,
853
104,
341,
044
30,3
29,8
0922
.52
34.8
871,
546
3100
SO
TH
ER
TR
AN
SF
OR
ME
RS
112,
490,
470
40,8
48,9
4639
,113
,400
1,73
5,54
64.
2535
.948
,344
3100
TIN
TE
RR
UP
TIN
G E
QU
IPM
EN
T21
0,04
5,70
884
,391
,918
71,1
33,0
9113
,258
,827
15.7
131
.741
8,26
031
00U
OT
HE
R S
TA
TIO
N E
QU
IPM
EN
T55
3,64
0,22
821
1,04
8,26
723
3,53
1,01
6(2
2,48
2,74
9)(1
0.65
)32
.2(6
98,2
22)
3100
VE
LEC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
222,
763,
291
83,6
49,9
8810
4,25
0,74
8(2
0,60
0,76
0)(2
4.63
)20
.7(9
95,2
06)
3200
MS
YN
CH
RO
NO
US
CO
ND
EN
SE
RS
AN
D U
NIT
TR
AN
SF
OR
ME
RS
12
2,02
6,80
653
,450
,319
56,9
49,9
47(3
,499
,628
)(6
.55)
38.4
(91,
136)
3200
NS
YN
CH
RO
NO
US
CO
ND
EN
SE
R O
VE
RH
AU
LS
47,8
15,1
7318
,720
,329
21,9
26,2
03(3
,205
,874
)(1
7.13
)10
.5(3
05,3
21)
3200
PH
VD
C C
ON
VE
RT
ER
EQ
UIP
ME
NT
43
4,60
7,92
418
0,23
9,08
325
2,42
5,45
3(7
2,18
6,37
0)(4
0.05
)20
.8(3
,470
,499
)32
00S
HV
DC
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
21
3,66
5,60
913
4,58
4,29
717
9,84
8,25
3(4
5,26
3,95
6)(3
3.63
)23
.8(1
,901
,847
)32
00U
HV
DC
AC
CE
SS
OR
Y S
TA
TIO
N E
QU
IPM
EN
T
169,
254,
248
59,5
22,1
0071
,820
,161
(12,
298,
061)
(20.
66)
27.7
(443
,973
)32
00V
HV
DC
ELE
CT
RO
NIC
EQ
UIP
ME
NT
AN
D B
AT
TE
RIE
S
47,9
13,3
0529
,999
,923
45,4
52,3
40(1
5,45
2,41
7)(5
1.51
)24
.5(6
30,7
11)
TO
TA
L S
UB
ST
AT
ION
S2,
975,
185,
020
1,21
0,76
2,10
71,
404,
632,
079
(193
,869
,972
)(1
6.01
)(8
,283
,805
)
DIS
TR
IBU
TIO
N40
00A
CO
NC
RE
TE
DU
CT
LIN
E A
ND
MA
NH
OLE
S
70,1
81,4
2016
,712
,489
17,3
33,6
03(6
21,1
14)
(3.7
2)48
.4(1
2,83
6)40
00C
CO
NC
RE
TE
DU
CT
LIN
E A
ND
MA
NH
OLE
RE
FU
RB
ISH
ME
NT
7,36
8,72
787
0,94
754
9,37
132
1,57
636
.92
26.6
12,0
8940
00G
ME
TA
L T
OW
ER
S10
,853
,698
1,54
8,23
41,
635,
676
(87,
442)
(5.6
5)53
.1(1
,647
)40
00J
PO
LES
AN
D F
IXT
UR
ES
668,
956,
088
222,
676,
867
291,
618,
371
(68,
941,
504)
(30.
96)
52.4
(1,3
15,6
78)
4000
KG
RO
UN
D L
INE
TR
EA
TM
EN
T34
,478
,470
13,8
77,1
3416
,410
,452
(2,5
33,3
18)
(18.
26)
7.8
(324
,784
)40
00L
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
717,
203,
040
248,
538,
924
282,
631,
667
(34,
092,
743)
(13.
72)
47.6
(716
,234
)40
00M
UN
DE
RG
RO
UN
D C
AB
LE A
ND
DE
VIC
ES
- 6
6 K
V27
,891
,495
4,44
7,60
74,
145,
427
302,
180
6.79
52.5
5,75
640
00N
UN
DE
RG
RO
UN
D C
AB
LE A
ND
DE
VIC
ES
- P
RIM
AR
Y37
4,56
7,85
072
,865
,241
78,4
42,2
29(5
,576
,988
)(7
.65)
50.3
(110
,875
)40
00P
UN
DE
RG
RO
UN
D C
AB
LE A
ND
DE
VIC
ES
- S
EC
ON
DA
RY
249,
788,
828
72,6
89,2
8680
,594
,930
(7,9
05,6
44)
(10.
88)
33.1
(238
,841
)40
00Q
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
- O
VE
RH
EA
D
218,
784,
786
65,0
78,1
5488
,347
,900
(23,
269,
746)
(35.
76)
36.1
(644
,591
)40
00R
DS
C -
HIG
H V
OLT
AG
E T
RA
NS
FO
RM
ER
S25
,320
,598
1,91
9,68
51,
413,
120
506,
565
26.3
946
.710
,847
4000
SS
ER
IALI
ZE
D E
QU
IPM
EN
T -
UN
DE
RG
RO
UN
D21
3,76
3,67
765
,861
,701
77,0
18,0
38(1
1,15
6,33
7)(1
6.94
)32
.5(3
43,2
72)
4000
VE
LEC
TR
ON
IC E
QU
IPM
EN
T73
9,97
215
2,76
812
1,94
530
,823
20.1
87.
93,
902
4000
WS
ER
VIC
ES
73,1
27,6
8834
,231
,867
58,3
31,6
04(2
4,09
9,73
7)(7
0.40
)31
.1(7
74,9
11)
4000
XS
TR
EE
T L
IGH
TIN
G18
2,34
6,80
780
,480
,744
84,5
63,9
57(4
,083
,213
)(5
.07)
29.6
(137
,946
)T
OT
AL
DIS
TR
IBU
TIO
N2,
875,
373,
143
901,
951,
648
1,08
3,15
8,28
9(1
81,2
06,6
41)
(20.
09)
(4,5
89,0
21)
ME
TE
RS
4900
VM
ET
ER
S -
ELE
CT
RO
NIC
18,9
13,6
387,
086,
582
1,40
5,38
75,
681,
195
80.1
78.
864
5,59
049
00Y
ME
TE
RS
- A
NA
LOG
19,6
22,0
5614
,228
,048
11,2
86,5
572,
941,
491
20.6
711
.126
4,99
949
00W
ME
TE
RIN
G E
XC
HA
NG
ES
33,5
45,5
1913
,908
,623
13,9
13,6
73(5
,050
)(0
.04)
8.8
**49
00Z
ME
TE
RIN
G T
RA
NS
FO
RM
ER
S11
,244
,938
3,49
8,10
23,
892,
303
(394
,201
)(1
1.27
)38
.7(1
0,18
6)T
OT
AL
ME
TE
RS
83,3
26,1
5238
,721
,355
30,4
97,9
218,
223,
434
21.2
490
0,40
3
IV-20
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
MA
NIT
OB
A H
YD
RO
TA
BL
E 2
. C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, BO
OK
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
N A
ND
DE
TE
RM
INA
TIO
N O
F A
NN
UA
L P
RO
VIS
ION
FO
R T
RU
E-U
PF
OR
TH
E T
WE
LV
E M
ON
TH
S E
ND
ED
MA
RC
H 3
1, 2
014
CO
MM
UN
ICA
TIO
N50
00B
BU
ILD
ING
S6,
955,
504
2,41
3,59
32,
947,
372
(533
,779
)(2
2.12
)46
.9(1
1,38
1)50
00C
BU
ILD
ING
RE
NO
VA
TIO
NS
3,48
6,35
21,
243,
551
1,44
0,48
4(1
96,9
33)
(15.
84)
13.6
(14,
480)
5000
DB
UIL
DIN
G -
SY
ST
EM
CO
NT
RO
L C
EN
TR
E15
,857
,686
3,46
5,11
23,
525,
976
(60,
864)
(1.7
6)59
.6(1
,021
)50
00G
CO
MM
UN
ICA
TIO
N T
OW
ER
S12
,362
,119
4,31
6,59
23,
350,
680
965,
912
22.3
842
.622
,674
5000
HF
IBR
E O
PT
IC A
ND
ME
TA
LLIC
CA
BLE
13
1,55
9,38
139
,174
,600
29,1
39,1
0010
,035
,500
25.6
226
.238
3,03
450
00J
CA
RR
IER
EQ
UIP
ME
NT
125,
921,
733
58,3
44,6
6561
,816
,520
(3,4
71,8
55)
(5.9
5)12
.7(2
73,3
74)
5000
KO
PE
RA
TIO
NA
L IT
EQ
UIP
ME
NT
4,82
1,76
82,
484,
791
2,69
1,96
2(2
07,1
71)
(8.3
4)2.
7**
5000
MM
OB
ILE
RA
DIO
, TE
LEP
HO
NE
AN
D V
IDE
O C
ON
FE
RE
NC
ING
8,86
2,07
35,
464,
791
4,43
8,69
01,
026,
101
18.7
82.
836
6,46
550
00N
OP
ER
AT
ION
AL
DA
TA
NE
TW
OR
K18
,817
,356
7,98
6,90
48,
136,
535
(149
,631
)(1
.87)
4.7
**50
00R
PO
WE
R S
YS
TE
M C
ON
TR
OL
14,2
64,7
537,
144,
616
8,43
1,85
8(1
,287
,242
)(1
8.02
)11
.1(1
15,9
68)
TO
TA
L C
OM
MU
NIC
AT
ION
342,
908,
725
132,
039,
215
125,
919,
176
6,12
0,04
04.
6435
5,94
8
MO
TO
R V
EH
ICL
ES
6000
EP
AS
SE
NG
ER
VE
HIC
LES
1,14
5,33
052
1,36
948
7,35
234
,017
6.52
5.5
6,18
560
00F
LIG
HT
TR
UC
KS
69,4
61,6
4429
,780
,150
29,7
54,7
5325
,397
0.09
6.9
3,68
160
00G
HE
AV
Y T
RU
CK
S73
,416
,587
29,2
00,9
2229
,435
,263
(234
,341
)(0
.80)
11.6
(20,
202)
6000
HC
ON
ST
RU
CT
ION
EQ
UIP
ME
NT
21,1
30,5
326,
492,
558
8,25
6,83
1(1
,764
,273
)(2
7.17
)17
.4(1
01,3
95)
6000
ILA
RG
E S
OF
T-T
RA
CK
EQ
UIP
ME
NT
15,6
20,4
744,
544,
540
4,07
2,60
447
1,93
610
.38
20.6
22,9
1060
00J
TR
AIL
ER
S18
,887
,911
5,27
8,77
24,
536,
914
741,
859
14.0
525
.828
,754
6000
KM
ISC
ELL
AN
EO
US
VE
HIC
LES
6,11
4,46
12,
160,
617
2,55
3,45
5(3
92,8
38)
(18.
18)
10.2
(38,
514)
TO
TA
L M
OT
OR
VE
HIC
LE
S20
5,77
6,93
977
,978
,928
79,0
97,1
71(1
,118
,243
)(1
.43)
(98,
581)
BU
ILD
ING
S80
00B
BU
ILD
ING
S -
GE
NE
RA
L10
3,25
1,54
033
,044
,112
29,5
25,1
413,
518,
972
10.6
546
.376
,004
8000
CB
UIL
DIN
G R
EN
OV
AT
ION
S37
,401
,024
12,0
21,4
2610
,936
,091
1,08
5,33
59.
0313
.3**
8000
DB
UIL
DIN
G -
360
PO
RT
AG
E -
CIV
IL20
2,79
2,90
311
,623
,441
10,8
16,3
1680
7,12
56.
9494
.68,
532
8000
EB
UIL
DIN
G -
360
PO
RT
AG
E -
ELE
CT
RO
/ME
CH
AN
ICA
L77
,339
,398
10,1
06,2
168,
539,
762
1,56
6,45
415
.50
39.9
39,2
6080
00F
LEA
SE
HO
LD IM
PR
OV
EM
EN
TS
- S
ON
Y P
LAC
E1,
007,
453
631,
159
617,
462
13,6
982.
173.
7**
TO
TA
L B
UIL
DIN
GS
421,
792,
317
67,4
26,3
5460
,434
,771
6,99
1,58
310
.37
123,
795
GE
NE
RA
L E
QU
IPM
EN
T90
00H
TO
OLS
, SH
OP
AN
D G
AR
AG
E E
QU
IPM
EN
T87
,537
,592
42,8
45,7
4839
,778
,073
3,06
7,67
67.
167.
3**
9000
KC
OM
PU
TE
R E
QU
IPM
EN
T49
,555
,418
23,8
23,3
3825
,481
,868
(1,6
58,5
30)
(6.9
6)3.
0**
9000
LO
FF
ICE
FU
RN
ITU
RE
AN
D E
QU
IPM
EN
T26
,318
,137
9,15
9,01
39,
724,
793
(565
,780
)(6
.18)
13.3
**90
00M
HO
T W
AT
ER
TA
NK
S88
1,84
864
3,73
163
6,21
87,
513
1.17
1.9
**T
OT
AL
GE
NE
RA
L E
QU
IPM
EN
T16
4,29
2,99
476
,471
,830
75,6
20,9
5185
0,87
91.
11
EA
SE
ME
NT
SA
100A
.E
AS
EM
EN
TS
66,0
21,1
0312
,551
,916
12,9
01,9
08(3
49,9
92)
(2.7
9)60
.8**
TO
TA
L E
AS
EM
EN
TS
66,0
21,1
0312
,551
,916
12,9
01,9
08(3
49,9
92)
(2.7
9)
CO
MP
UT
ER
SO
FT
WA
RE
AN
D D
EV
EL
OP
ME
NT
A20
0GC
OM
PU
TE
R D
EV
ELO
PM
EN
T -
MA
JOR
SY
ST
EM
S11
1,69
2,38
267
,557
,562
68,9
46,0
77(1
,388
,515
)(2
.06)
4.7
(295
,429
)A
200H
CO
MP
UT
ER
DE
VE
LOP
ME
NT
- S
MA
LL S
YS
TE
MS
48,7
87,2
4923
,415
,498
26,0
99,5
91(2
,684
,093
)(1
1.46
)6.
3(4
26,0
46)
A20
0JC
OM
PU
TE
R S
OF
TW
AR
E -
GE
NE
RA
L6,
701,
454
3,60
3,87
73,
490,
469
113,
409
3.15
2.5
**A
200K
CO
MP
UT
ER
SO
FT
WA
RE
- C
OM
MU
NIC
AT
ION
/OP
ER
AT
ION
AL
4,65
2,48
12,
407,
134
1,65
9,40
474
7,73
031
.06
2.2
339,
877
A20
0LO
PE
RA
TIO
NA
L S
YS
TE
M M
AJO
R S
OF
TW
AR
E -
EM
S/S
CA
DA
10,3
13,9
583,
251,
110
6,63
4,59
5(3
,383
,485
)(1
04.0
7)5.
6(6
04,1
94)
TO
TA
L C
OM
PU
TE
R S
OF
TW
AR
E A
ND
DE
VE
LO
PM
EN
T18
2,14
7,52
410
0,23
5,18
110
6,83
0,13
6(6
,594
,955
)(6
.58)
(985
,792
)
TO
TA
L M
AN
ITO
BA
HY
DR
O14
,230
,425
,552
4,77
8,60
7,41
75,
381,
231,
843
(602
,624
,426
)(1
6,39
8,10
9)
*T
he a
ccou
nt h
as n
o ba
lanc
e as
of M
arch
31,
201
4 an
d ra
te w
ill b
e us
ed o
n a
go-f
orw
ard
basi
s fo
r fu
ture
add
ition
s.**
On
amor
tized
acc
ount
s an
y tr
ue-u
p of
less
than
10%
is n
ot c
onsi
dere
d si
gnifi
cant
.**
*C
omm
unity
Dev
elop
men
t cos
ts a
re a
mor
tized
ove
r th
e w
eigh
ted
aver
age
life
of th
e ph
ysic
al a
sset
s de
rivin
g be
nefit
from
suc
h ex
pend
iture
s.**
**T
rue-
up e
xclu
ded
as e
xisi
ting
asse
ts in
acc
ount
are
fully
dep
reci
ated
.
IV-21
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
("W
PL
P")
PR
OP
ER
TY
, P
LA
NT
AN
D E
QU
IPM
EN
T
HY
DR
AU
LIC
GE
NE
RA
TIO
N11
81A
WP
LP -
DA
MS
, D
YK
ES
AN
D W
EIR
S14
8,49
8,47
01,
930,
480
2,09
4,83
0(1
64,3
50)
(8.5
1)11
9.4
(1,3
77)
1181
BW
PLP
- P
OW
ER
HO
US
E56
9,57
6,64
57,
404,
496
8,04
5,96
8(6
41,4
72)
(8.6
6)11
9.4
(5,3
73)
1181
CW
PLP
- P
OW
ER
HO
US
E R
EN
OV
AT
ION
S*
1181
DW
PLP
- S
PIL
LWA
Y
90,6
39,2
571,
985,
000
2,14
1,64
8(1
56,6
48)
(7.8
9)78
.5(1
,996
)11
81E
WP
LP -
WA
TE
R C
ON
TR
OL
SY
ST
EM
S98
,584
,694
2,42
5,18
33,
484,
050
(1,0
58,8
67)
(43.
66)
63.5
(16,
675)
1181
FW
PLP
- R
OA
DS
AN
D S
ITE
IMP
RO
VE
ME
NT
S79
,988
,348
2,78
3,59
52,
819,
016
(35,
421)
(1.2
7)48
.5(7
30)
1181
GW
PLP
- T
UR
BIN
ES
AN
D G
EN
ER
AT
OR
S14
9,85
7,58
24,
016,
183
4,03
5,02
2(1
8,83
9)(0
.47)
58.5
(322
)11
81H
WP
LP -
GO
VE
RN
OR
S A
ND
EX
CIT
AT
ION
SY
ST
EM
5,16
7,01
916
5,34
518
2,66
5(1
7,32
0)(1
0.48
)48
.5(3
57)
1181
PW
PLP
- A
/C E
LEC
TR
ICA
L P
OW
ER
SY
ST
EM
S49
,908
,667
1,44
7,35
11,
853,
786
(406
,435
)(2
8.08
)53
.5(7
,597
)11
81Q
WP
LP -
INS
TR
UM
EN
TA
TIO
N,
CO
NT
RO
L A
ND
D/C
SY
ST
EM
S37
,311
,999
2,54
0,94
72,
813,
959
(273
,012
)(1
0.74
)23
.5(1
1,61
8)11
81R
WP
LP -
AU
XIL
IAR
Y S
TA
TIO
N P
RO
CE
SS
ES
66,4
97,9
602,
739,
716
2,86
9,31
3(1
29,5
97)
(4.7
3)48
.6(2
,667
)11
81X
WP
LP -
SU
PP
OR
T B
UIL
DIN
GS
29,2
58,4
5772
5,61
079
4,30
1(6
8,69
1)(9
.47)
63.5
(1,0
82)
1181
WW
PLP
- S
UP
PO
RT
BU
ILD
ING
RE
NO
VA
TIO
NS
*11
81Z
WP
LP -
OP
ER
AT
ION
AL
EM
PLO
YM
EN
T F
UN
D38
9,66
26,
153
34,1
87(2
8,03
4)(4
55.6
2)93
.5(3
00)
TO
TA
L G
EN
ER
AT
ION
1,32
5,67
8,76
228
,170
,059
31,1
68,7
46(2
,998
,687
)(1
0.64
)(5
0,09
2)
SU
BS
TA
TIO
NS
3081
BW
PLP
- B
UIL
DIN
GS
326,
268
8,02
67,
829
198
2.46
63.5
330
81F
WP
LP -
RO
AD
S,
ST
EE
L S
TR
UC
TU
RE
S A
ND
CIV
IL S
ITE
WO
RK
1,76
1,91
356
,381
59,5
83(3
,202
)(5
.68)
48.5
(66)
3181
RW
PLP
- P
OW
ER
TR
AN
SF
OR
ME
RS
4,48
2,05
720
7,96
716
3,39
444
,573
21.4
348
.891
331
81T
WP
LP -
INT
ER
RU
PT
ING
EQ
UIP
ME
NT
839,
984
32,0
0332
,599
(596
)(1
.86)
48.6
(12)
3181
UW
PLP
- O
TH
ER
ST
AT
ION
EQ
UIP
ME
NT
1,62
1,29
162
,582
66,3
15(3
,733
)(5
.97)
43.5
(86)
3181
VW
PLP
- E
LEC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
1,06
5,22
283
,407
81,6
521,
755
2.10
23.6
74T
OT
AL
SU
BS
TA
TIO
NS
10,0
96,7
3445
0,36
641
1,37
138
,995
8.66
827
CO
MM
UN
ICA
TIO
N50
81H
WP
LP -
FIB
RE
OP
TIC
AN
D M
ET
ALL
IC C
AB
LE15
0,00
08,
010
7,39
261
97.
7233
.618
5081
JW
PLP
- C
AR
RIE
R E
QU
IPM
EN
T50
,000
4,54
56,
184
(1,6
39)
(36.
06)
18.6
(88)
TO
TA
L C
OM
MU
NIC
AT
ION
200,
000
12,5
5513
,575
(1,0
20)
(8.1
3)(7
0)
MO
TO
R V
EH
ICL
ES
6081
GW
PLP
- H
EA
VY
TR
UC
KS
46,3
253,
606
23,3
63(1
9,75
7)(5
47.9
0)17
.5(1
,129
)60
81H
WP
LP -
CO
NS
TR
UC
TIO
N E
QU
IPM
EN
T42
,012
2,67
592
31,
753
65.5
121
.681
6081
JW
PLP
- T
RA
ILE
RS
82,2
083,
794
2,56
81,
226
32.3
133
.537
6081
KW
PLP
- M
ISC
ELL
AN
EO
US
VE
HIC
LES
54,3
997,
472
5,82
51,
647
22.0
411
.614
2T
OT
AL
MO
TO
R V
EH
ICL
ES
224,
944
17,5
4732
,679
(15,
132)
(86.
24)
(869
)
GE
NE
RA
L E
QU
IPM
EN
T90
81K
WP
LP -
CO
MP
UT
ER
EQ
UIP
ME
NT
21,2
286,
368
9,59
1(3
,223
)(5
0.60
)3.
5(9
21)
TO
TA
L G
EN
ER
AL
EQ
UIP
ME
NT
21,2
286,
368
9,59
1(3
,223
)(5
0.60
)(9
21)
TO
TA
L W
PL
P P
RO
PE
RT
Y,
PL
AN
T A
ND
EQ
UIP
ME
NT
1,33
6,22
1,66
728
,656
,895
31,6
35,9
62(2
,979
,067
)(1
0.40
)(5
1,12
5)
INT
AN
GIB
LE
AS
SE
TS
TR
AN
SM
ISS
ION
2080
FW
PLP
- R
OA
DS
, T
RA
ILS
AN
D B
RID
GE
S1,
439,
812
47,8
0258
,197
(10,
395)
(21.
75)
48.5
(214
)20
80G
WP
LP -
ME
TA
L T
OW
ER
S A
ND
CO
NC
RE
TE
PO
LES
106,
632,
518
2,00
4,69
12,
613,
013
(608
,322
)(3
0.34
)83
.5(7
,285
)20
80J
WP
LP -
PO
LES
AN
D F
IXT
UR
ES
430,
084
13,5
9116
,997
(3,4
06)
(25.
06)
53.5
(64)
2080
LW
PLP
- O
VE
RH
EA
D C
ON
DU
CT
OR
AN
D D
EV
ICE
S29
,011
,058
580,
221
758,
010
(177
,789
)(3
0.64
)78
.5(2
,265
)20
80Z
WP
LP -
TR
AN
SM
ISS
ION
DE
VE
LOP
ME
NT
FU
ND
1,90
9,45
636
,261
44,6
79(8
,418
)(2
3.22
)77
.5(1
09)
TO
TA
L T
RA
NS
MIS
SIO
N13
9,42
2,92
82,
682,
566
3,49
0,89
5(8
08,3
29)
(30.
13)
(9,9
37)
SU
BS
TA
TIO
NS
3080
BW
PLP
- B
UIL
DIN
GS
11,0
80,0
9127
0,67
526
4,22
26,
453
2.38
63.5
102
3080
FW
PLP
- R
OA
DS
, S
TE
EL
ST
RU
CT
UR
ES
AN
D C
IVIL
SIT
E W
OR
K44
,652
,522
1,42
6,44
41,
509,
841
(83,
397)
(5.8
5)48
.5(1
,720
)31
80R
WP
LP -
PO
WE
R T
RA
NS
FO
RM
ER
S4,
272,
536
196,
586
151,
476
45,1
1022
.95
48.8
924
3180
SW
PLP
- O
TH
ER
TR
AN
SF
OR
ME
RS
31,3
09,2
731,
186,
516
1,55
6,08
3(3
69,5
67)
(31.
15)
48.5
(7,6
20)
3180
TW
PLP
- IN
TE
RR
UP
TIN
G E
QU
IPM
EN
T25
,624
,773
962,
589
979,
829
(17,
240)
(1.7
9)48
.6(3
55)
3180
UW
PLP
- O
TH
ER
ST
AT
ION
EQ
UIP
ME
NT
19,6
17,2
9675
1,70
379
7,27
8(4
5,57
5)(6
.06)
43.5
(1,0
48)
3180
VW
PLP
- E
LEC
TR
ON
IC E
QU
IPM
EN
T A
ND
BA
TT
ER
IES
19,2
86,9
041,
496,
897
1,46
8,11
128
,786
1.92
23.7
1,21
5T
OT
AL
SU
BS
TA
TIO
NS
155,
843,
395
6,29
1,41
06,
726,
839
(435
,429
)(6
.92)
(8,5
01)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
TA
BL
E 2
A.
C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, B
OO
K A
CC
UM
UL
AT
ED
DE
PR
EC
IAT
ION
AN
D D
ET
ER
MIN
AT
ION
OF
AN
NU
AL
PR
OV
ISIO
N F
OR
TR
UE
-UP
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
IV-22
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SU
RV
IVIN
GC
AL
CU
LA
TE
DB
OO
KP
RO
BA
BL
EA
NN
UA
LO
RIG
INA
L C
OS
TA
CC
RU
ED
A
CC
UM
UL
AT
ED
RE
MA
ININ
GP
RO
VIS
ION
A
CC
OU
NT
DE
SC
RIP
TIO
NA
S O
F M
AR
CH
31,
201
4D
EP
RE
CIA
TIO
ND
EP
RE
CIA
TIO
NA
MO
UN
TP
ER
CE
NT
LIF
EF
OR
TR
UE
-UP
(1)
(2)
(3)
(4)
(5)
= (
3)-(
4)(6
) =
(5)
/(3)
(7)
(8)=
(5)/
(7)
AC
CU
MU
LA
TE
D D
EP
RE
CIA
TIO
NV
AR
IAN
CE
WU
SK
WA
TIM
PO
WE
R L
IMIT
ED
PA
RT
NE
RS
HIP
TA
BL
E 2
A.
C
AL
CU
LA
TE
D A
CC
RU
ED
DE
PR
EC
IAT
ION
, B
OO
K A
CC
UM
UL
AT
ED
DE
PR
EC
IAT
ION
AN
D D
ET
ER
MIN
AT
ION
OF
AN
NU
AL
PR
OV
ISIO
N F
OR
TR
UE
-UP
FO
R T
HE
TW
EL
VE
MO
NT
HS
EN
DE
D M
AR
CH
31,
201
4
DIS
TR
IBU
TIO
N40
80J
WP
LP -
PO
LES
AN
D F
IXT
UR
ES
187,
208
4,53
14,
986
(455
)(1
0.05
)63
.9(7
)40
80L
WP
LP -
OV
ER
HE
AD
CO
ND
UC
TO
R A
ND
DE
VIC
ES
315,
541
12,3
159,
882
2,43
319
.75
58.8
4140
80N
WP
LP -
UN
DE
RG
RO
UN
D C
AB
LE A
ND
DE
VIC
ES
- P
RIM
AR
Y81
9,46
223
,846
22,3
021,
545
6.48
58.5
2640
80S
WP
LP -
SE
RIA
LIZ
ED
EQ
UIP
ME
NT
- U
ND
ER
GR
OU
ND
29,6
301,
221
1,23
9(1
8)(1
.43)
40.6
TO
TA
L D
IST
RIB
UT
ION
1,35
1,84
041
,913
38,4
093,
504
8.36
61
CO
MM
UN
ICA
TIO
N50
80H
WP
LP -
FIB
RE
OP
TIC
AN
D M
ET
ALL
IC C
AB
LE4,
463,
440
238,
348
220,
436
17,9
127.
5233
.653
350
80J
WP
LP -
CA
RR
IER
EQ
UIP
ME
NT
2,50
8,28
422
7,84
631
1,28
3(8
3,43
7)(3
6.62
)18
.6(4
,486
)50
80M
WP
LP -
MO
BIL
E R
AD
IO,
TE
LEP
HO
NE
AN
D C
ON
FE
RE
NC
ING
212,
713
39,8
8435
,076
4,80
812
.06
6.5
740
5080
NW
PLP
- O
PE
RA
TIO
NA
L D
AT
A N
ET
WO
RK
440,
117
82,5
2299
,932
(17,
410)
(21.
10)
6.5
(2,6
78)
TO
TA
L C
OM
MU
NIC
AT
ION
7,62
4,55
458
8,60
066
6,72
7(7
8,12
7)(1
3.27
)(5
,892
)
EA
SE
ME
NT
SA
180A
WP
LP -
EA
SE
ME
NT
S79
6,64
013
,009
12,6
0140
83.
1473
.8**
TO
TA
L E
AS
EM
EN
TS
796,
640
13,0
0912
,601
408
3.14
TO
TA
L W
PL
P IN
TA
NG
IBL
E A
SS
ET
S30
5,03
9,35
89,
617,
498
10,9
35,4
71(1
,317
,973
)(1
3.70
)(2
4,26
9)
TO
TA
L W
US
KW
AT
IM P
OW
ER
LIM
ITE
D P
AR
TN
ER
SH
IP1,
641,
261,
025
38,2
74,3
9342
,571
,433
(4,2
97,0
40)
(75,
393)
*T
he a
ccou
nt h
as n
o ba
lanc
e as
of
Mar
ch 3
1, 2
014
and
rate
will
be
used
on
a go
-for
war
d ba
sis
for
futu
re a
dditi
ons.
**O
n am
ortiz
ed a
ccou
nts
any
true
-up
of le
ss t
han
10%
is n
ot c
onsi
dere
d si
gnifi
cant
.
IV-23
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
APPENDIX A
ESTIMATION OF SURIVOR CURVES
A-1
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
ESTIMATION OF SURVIVOR CURVES
Average Service Life
The use of an average service life for a property group implies that the various
units in the group have different lives. Thus, the average life may be obtained by
determining the separate lives of each of the units, or by constructing a survivor curve
by plotting the number of units which survive at successive ages. A discussion of the
general concept of survivor curves is presented. Also, the Iowa type survivor curves are
reviewed.
SURVIVOR CURVES
The survivor curve graphically depicts the amount of property existing at each
age throughout the life of an original group. From the survivor curve, the average life of
the group, the remaining life expectancy, the probable life, and the frequency curve can
be calculated. In Figure 1, a typical smooth survivor curve and the derived curves are
illustrated. The average life is obtained by calculating the area under the survivor curve,
from age zero to the maximum age, and dividing this area by the ordinate at age zero.
The remaining life expectancy at any age can be calculated by obtaining the area under
the curve, from the observation age to the maximum age, and dividing this area by the
percent surviving at the observation age. For example, in Figure 1, the remaining life at
age 30 is equal to the crosshatched area under the survivor curve divided by 29.5
percent surviving at age 30. The probable life at any age is developed by adding the
age and remaining life. If the probable life of the property is calculated for each year of
age, the probable life curve shown in the chart can be developed. The frequency curve
presents the number of units retired in each age interval. It is derived by obtaining the
differences between the amount of property surviving at the beginning and at the end of
each interval.
Iowa Type Curves
The range of survivor characteristics usually experienced by utility and industrial
properties is encompassed by a system of generalized survivor curves known as the
A-2
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
A-3
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
Iowa type curves. There are four families in the Iowa system, labeled in accordance
with the location of the modes of the retirements in relationship to the average life and
the relative height of the modes. The left moded curves, presented in Figure 2, are
those in which the greatest frequency of retirement occurs to the left of, or prior to,
average service life. The symmetrical moded curves, presented in Figure 3, are those
in which the greatest frequency of retirement occurs at average service life. The right
moded curves, presented in Figure 4, are those in which the greatest frequency occurs
to the right of, or after, average service life. The origin moded curves, presented in
Figure 5, are those in which the greatest frequency of retirement occurs at the origin, or
immediately after age zero. The letter designation of each family of curves (L, S, R or
O) represents the location of the mode of the associated frequency curve with respect
to the average service life. The numbers represent the relative heights of the modes of
the frequency curves within each family.
The Iowa curves were developed at the Iowa State College Engineering
Experiment Station through an extensive process of observation and classification of
the ages at which industrial property had been retired. A report of the study which
resulted in the classification of property survivor characteristics into 18 type curves,
which constitute three of the four families, was published in 1935 in the form of the
Experiment Station’s Bulletin 125.1 These curve types have also been presented in
subsequent Experiment Station bulletins and in the text, "Engineering Valuation and
Depreciation."2 In 1957, Frank V. B. Couch, Jr., an Iowa State College graduate
student, submitted a thesis3 presenting his development of the fourth family consisting
of the four O type survivor curves.
1 Winfrey, Robley. Statistical Analyses of Industrial Property Retirements. Iowa State College, Engineering Experiment Station, Bulletin 125. 1935.
2Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation and Depreciation, 2nd Edition. New York, McGraw-Hill Book Company. 1953.
3Couch, Frank V. B., Jr. "Classification of Type O Retirement Characteristics of Industrial Property." Unpublished M.S. thesis (Engineering Valuation). Library, Iowa State College, Ames, Iowa. 1957.
A-4
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
A-5
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
A-6
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
A-7
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
A-8
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
Retirement Rate Method of Analysis
The retirement rate method is an actuarial method of deriving survivor curves
using the average rates at which property of each age group is retired. The method
relates to property groups for which aged accounting experience is available and is the
method used to develop the original stub survivor curves in this study. The method
(also known as the annual rate method) is illustrated through the use of an example in
the following text, and is also explained in several publications, including "Statistical
Analyses of Industrial Property Retirements,"4 "Engineering Valuation and
Depreciation,"5 and "Depreciation Systems."6
The average rate of retirement used in the calculation of the percent surviving for
the survivor curve (life table) requires two sets of data: first, the property retired during
a period of observation, identified by the property's age at retirement; and second, the
property exposed to retirement at the beginning of the age intervals during the same
period. The period of observation is referred to as the experience band, and the band
of years which represent the installation dates of the property exposed to retirement
during the experience band is referred to as the placement band. An example of the
calculations used in the development of a life table follows. The example includes
schedules of annual aged property transactions, a schedule of plant exposed to
retirement, a life table and illustrations of smoothing the stub survivor curve.
Schedules of Annual Transactions in Plant Records
The property group used to illustrate the retirement rate method is observed for
the experience band 2004-2013 during which there were placements during the years
1999-2013. In order to illustrate the summation of the aged data by age interval, the
data were compiled in the manner presented in Schedules 1 and 2 on the following
pages. In Schedule 1, the year of installation (year placed) and the year of retirement
are shown. The age interval during which a retirement occurred is determined from this
information. In the example which follows, $10,000 of the dollars invested in 1999 were
4Winfrey, Robley, Supra Note 1. 5Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2.
6Wolf, Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University Press. 1994.
A-9
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
Yea
rT
otal
Dur
ing
Age
Pla
ced
Age
Int
erva
l
Int
erva
l
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
1999
1011
1213
1416
2324
2526
2613
½-1
4½
2000
1112
1315
1618
2021
2219
4412
½-1
3½
2001
1112
1314
1617
1921
2218
6411
½-1
2½
2002
89
1011
1113
1415
1617
8310
½-1
1½
2003
910
1112
1314
1617
1920
939½
-10½
20
044
910
1112
1314
1516
2010
58½
-9½
2005
511
1213
1415
1618
2011
37½
-8½
2006
612
1315
1617
1919
124
6½-7
½
20
076
1315
1617
1919
131
5½-6
½
20
087
1416
1719
2014
34½
-5½
2009
8
1820
2223
146
3½-4
½
20
109
2022
2515
02½
-3½
2011
1123
2515
11½
-2½
2012
1124
153
½-1
½
20
13
13
800-
½
Tot
al53
6886
106
128
157
196
231
273
308
1,60
6
Ret
irem
ents
, T
hous
ands
of
Dol
lars
Dur
ing
Yea
r
SC
HE
DU
LE 1
. R
ET
IRE
ME
NT
S F
OR
EA
CH
YE
AR
200
4-20
13S
UM
MA
RIZ
ED
BY
AG
E I
NT
ER
VA
L
E
xper
ienc
e B
and
2004
-201
3P
lace
men
t B
and
1999
-201
3
A-10
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
Exp
erie
nce
Ban
d 20
04-2
013
Pla
cem
ent
Ban
d 19
99-2
013
Yea
rT
otal
Dur
ing
Age
Pla
ced
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Age
Int
erva
lIn
terv
al
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
1999
--
--
--
60a
--
--
13½
-14½
2000
--
--
--
--
--
-12
½-1
3½20
01-
--
--
--
--
--
11½
-12½
2002
--
--
--
-(5
)b-
-60
10½
-11½
2003
--
--
--
-6a
--
- 9
½-1
0½20
04-
--
--
--
--
-(5
) 8
½-9
½20
05-
--
--
--
--
-7½
-8½
2006
--
--
--
--
- 6
½-7
½
2007
--
--
(12)
b-
--
5½
-6½
2008
--
--
22a
--
4½
-5½
2009
--
(19)
b-
-10
3½
-4½
2010
--
--
- 2
½-3
½
2011
--
(102
)c(1
21)
1½
-2½
2012
--
-
½-1
½20
13 0
-½
Tot
al-
--
--
-60
(30)
22(1
02)
(50)
a T
rans
fer
Aff
ectin
g E
xpos
ures
at
Beg
inni
ng o
f Y
ear
b T
rans
fer
Aff
ectin
g E
xpos
ures
at
End
of
Yea
r
c S
ale
with
Con
tinue
d U
se
P
aren
thes
es D
enot
e C
redi
t A
mou
nt.
Acq
uisi
tions
, T
rans
fers
and
Sal
es,
Tho
usan
ds o
f D
olla
rsD
urin
g Y
ear
SC
HE
DU
LE 2
. O
TH
ER
TR
AN
SA
CT
ION
S F
OR
EA
CH
YE
AR
200
4-20
13S
UM
MA
RIZ
ED
BY
AG
E I
NT
ER
VA
L
A-11
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
retired in 2004. The $10,000 retirement occurred during the age interval between 4½
and 5½ years on the basis that approximately one-half of the amount of property was
installed prior to and subsequent to July 1 of each year. That is, on the average,
property installed during a year is placed in service at the midpoint of the year for the
purpose of the analysis. All retirements also are stated as occurring at the midpoint of a
one-year age interval of time, except the first age interval which encompasses only one-
half year.
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installation year combination for that
age interval. For example, the total of $143,000 retired for age interval 4½-5½ is the
sum of the retirements entered on Schedule 1 immediately above the stair step line
drawn on the table beginning with the 2004 retirements of 1999 installations and
ending with the 2013 retirements of the 2008 installations. Thus, the total amount of
143 for age interval 4½-5½ equals the sum of:
10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20.
In Schedule 2, other transactions which affect the group are recorded in a similar
manner. The entries illustrated include transfers and sales. The entries which are
credits to the plant account are shown in parentheses. The items recorded on this
schedule are not totaled with the retirements, but are used in developing the exposures
at the beginning of each age interval.
Schedule of Plant Exposed to Retirement
The development of the amount of plant exposed to retirement at the beginning
of each age interval is illustrated in Schedule 3 on the following page. The surviving
plant at the beginning of each year from 2004 through 2013 is recorded by year in the
portion of the table headed "Annual Survivors at the Beginning of the Year." The last
amount entered in each column is the amount of new plant added to the group during
the year. The amounts entered in Schedule 3 for each successive year following the
beginning balance or addition, are obtained by adding or subtracting the net entries
A-12
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
E
xper
ienc
e B
and
2004
-201
3
P
lace
men
t B
and
1999
-201
3
Tot
al a
tB
egin
ning
Yea
rof
Age
Age
Pla
ced
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Inte
rval
Inte
rval
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
1999
255
245
234
222
209
195
239
216
192
167
167
13½
-14½
2000
279
268
256
243
228
212
194
174
153
131
323
12½
-13½
2001
307
296
284
271
257
241
224
205
184
162
531
11½
-12½
2002
338
330
321
311
300
289
276
262
242
226
823
10½
-11½
2003
376
367
257
346
334
321
307
267
280
261
1,09
7 9
½-1
0½
2004
420a
416
407
397
386
374
361
347
332
316
1,50
3 8
½-9
½
2005
460a
455
444
432
419
405
390
374
356
1,95
27½
-8½
2006
510a
504
492
479
464
448
431
412
2,46
3 6
½-7
½
2007
580a
574
561
546
530
501
482
3,05
7 5
½-6
½
2008
660a
653
639
623
628
609
3,78
9 4
½-5
½
2009
750a
742
724
685
663
4,33
2 3
½-4
½
2010
850a
841
821
799
4,95
5 2
½-3
½
2011
960a
949
923
5,71
9 1
½-2
½
2012
1,0
80a
1,06
96,
579
½
-1½
2013
1,
220a
7,49
0 0
-½
Tot
al1,
975
2,38
22,
824
3,31
83,
872
4,49
45,
247
6,01
76,
852
7,79
944
,780
a A
dditi
ons
duri
ng t
he y
ear.
Exp
osur
es,
Tho
usan
ds o
f D
olla
rs
Ann
ual S
urvi
vors
at
the
Beg
inni
ng o
f th
e Y
ear
SC
HE
DU
LE 3
. P
LAN
T E
XP
OS
ED
TO
RE
TIR
EM
EN
T J
AN
UA
RY
1O
F E
AC
H Y
EA
R 2
004-
2013
SU
MM
AR
IZE
D B
Y A
GE
IN
TE
RV
AL
A-13
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
shown on Schedules 1 and 2. For the purpose of determining the plant exposed to
retirement, transfers-in are considered as being exposed to retirement in this group at
the beginning of the year in which they occurred, and the sales and transfers-out are
considered to be removed from the plant exposed to retirement at the beginning of
the following year. Thus, the amounts of plant shown at the beginning of each year are
the amounts of plant from each placement year considered to be exposed to retirement
at the beginning of each successive transaction year. For example, the exposures for
the installation year 2006 are calculated in the following manner:
Exposures at age 0 = amount of addition = $750,000 Exposures at age ½ = $750,000 - $ 8,000 = $742,000 Exposures at age 1½ = $742,000 - $18,000 = $724,000 Exposures at age 2½ = $724,000 - $20,000 - $19,000 = $685,000 Exposures at age 3½ = $685,000 - $22,000 = $663,000
For the entire experience band 2001-2010, the total exposures at the beginning
of an age interval are obtained by summing diagonally in a manner similar to the
summing of the retirements during an age interval (Schedule 1). For example, the
figure of 3,789, shown as the total exposures at the beginning of age interval 4½-5½, is
obtained by summing:
255 + 268 + 284 + 311 + 334 + 374 + 405 + 448 + 501 + 609.
Original Life Table
The original life table, illustrated in Schedule 4 on the following page, is
developed from the totals shown on the schedules of retirements and exposures,
Schedules 1 and 3, respectively. The exposures at the beginning of the age interval are
obtained from the corresponding age interval of the exposure schedule, and the
retirements during the age interval are obtained from the corresponding age interval of
the retirement schedule. The retirement ratio is the result of dividing the retirements
during the age interval by the exposures at the beginning of the age interval. The
percent surviving at the beginning of each age interval is derived from survivor ratios,
each of which equals one minus the retirement ratio. The percent surviving is
developed by starting with 100% at age zero and successively multiplying the percent
A-14
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
SCHEDULE 4. ORIGINAL LIFE TABLE
CALCULATED BY THE RETIREMENT RATE METHOD
Experience Band 2004-2013 Placement Band 1999-2013
(Exposure and Retirement Amounts are in Thousands of Dollars)
Age at
Beginning of Interval
(1)
Exposures at Beginning of Age Interval
(2)
Retirements During Age
Interval (3)
Retirement Ratio
(4)
Survivor Ratio
(5)
Percent Surviving at Beginning of Age Interval
(6)
0.0 7,490 80 0.0107 0.9893 100.00 0.5 6,579 153 0.0233 0.9767 98.93 1.5 5,719 151 0.0264 0.9736 96.62 2.5 4,955 150 0.0303 0.9697 94.07 3.5 4,332 146 0.0337 0.9663 91.22 4.5 3,789 143 0.0377 0.9623 88.15 5.5 3,057 131 0.0429 0.9571 84.83 6.5 2,463 124 0.0503 0.9497 81.19 7.5 1,952 113 0.0579 0.9421 77.11 8.5 1,503 105 0.0699 0.9301 72.65 9.5 1,097 93 0.0848 0.9152 67.57 10.5 823 83 0.1009 0.8991 61.84 11.5 531 64 0.1205 0.8795 55.60 12.5 323 44 0.1362 0.8638 48.90 13.5 167 26 0.1557 0.8443 42.24
35.66
Total
44,780
1,606
Column 2 from Schedule 3, Column 12, Plant Exposed to Retirement. Column 3 from Schedule 1, Column 12, Retirements for Each Year. Column 4 = Column 3 divided by Column 2. Column 5 = 1.0000 minus Column 4. Column 6 = Column 5 multiplied by Column 6 as of the Preceding Age Interval.
A-15
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
surviving at the beginning of each interval by the survivor ratio, i.e., one minus the
retirement ratio for that age interval. The calculations necessary to determine the
percent surviving at age 5½ are as follows:
Percent surviving at age 4½ = 88.15 Exposures at age 4½ = 3,789,000 Retirements from age 4½ to 5½ = 143,000 Retirement Ratio = 143,000 ÷ 3,789,000 = 0.0377 Survivor Ratio = 1.000 - 0.0377 = 0.9623 Percent surviving at age 5½ = (88.15) x (0.9623) = 84.83
The totals of the exposures and retirements (columns 2 and 3) are shown for the
purpose of checking with the respective totals in Schedules 1 and 3. The ratio of the
total retirements to the total exposures, other than for each age interval, is meaningless.
The original survivor curve is plotted from the original life table (column 6, Schedule 4).
When the curve terminates at a percent surviving greater than zero, it is called a stub
survivor curve. Survivor curves developed from retirement rate studies generally are
stub curves.
Smoothing the Original Survivor Curve
The smoothing of the original survivor curve eliminates any irregularities and
serves as the basis for the preliminary extrapolation to zero percent surviving of the
original stub curve. Even if the original survivor curve is complete from 100% to zero
percent, it is desirable to eliminate any irregularities, as there is still an extrapolation for
the vintages which have not yet lived to the age at which the curve reaches zero
percent. In this study, the smoothing of the original curve with established type curves
was used to eliminate irregularities in the original curve.
The Iowa type curves are used in this study to smooth those original stub curves
which are expressed as percents surviving at ages in years. Each original survivor
curve was compared to the Iowa curves using visual and mathematical matching in
order to determine the better fitting smooth curves. In Figures 6, 7, and 8, the original
curve developed in Schedule 4 is compared with the L, S, and R Iowa type curves
which most nearly fit the original survivor curve. In Figure 6, the L1 curve with an
A-16
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
between 12 and 13 years appears to be the best fit. In Figure 7, the S0 type curve with
a 12-year average life appears to be the best fit and appears to be better than the L1
fitting. In Figure 8, the R1 type curve with a 12-year average life appears to be the best
fit and appears to be better than either the L1 or the S0.
In Figure 9, the three fittings, 12-L1, 12-S0 and 12-R1 are drawn for comparison
purposes. It is probable that the 12-R1 Iowa curve would be selected as the most
representative of the plotted survivor characteristics of the group.
A-17
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
FIGURE 6. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN L1 IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
A-18
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
FIGURE 7. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN S0 IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
A-19
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
FIGURE 8. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN R1 IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
A-20
Appendix 5.6 - Attachment 2
Manitoba Hydro March 31, 2014
FIGURE 9. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN L1, S0 AND R1 IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
A-21
Appendix 5.6 - Attachment 2
Gannett Fleming Canada ULC
Suite 277 • 200 Rivercrest Drive S.E. • Calgary, AB T2C 2X5 • Canada t: 403.257.5946 • f: 403.257.5947
www.gannettfleming.com www.gfvrd.com
Appendix 5.6 - Attachment 2