Hydro-Québec
TransÉnergie
Application R-3669-2008
COST-OF-SERVICE
ALLOCATION 2009
Original : 2008-07-29
HQT-11, Document 2
Page 1 of 23
Hydro-Québec
TransÉnergie
HQT-11, Document 2
Application R-3669-2008
Original : 2008-07-29
Page 2 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
LIST OF TABLES
1. List of Modifications Since Application R-3640-2004 .............................................5
Table 1: Summary by Cost-of-Service Function 2009 ($M) ........................................6
Table 2: Allocation by Function of the 2009 Rate Base ($k).......................................7
Table 3: Allocation by Function of the Expenses Necessary to the 2009 Cost of
Service 2009 ($M) ..........................................................................................................8
Table 4: Description of Factors for the Allocation of Assets .....................................9
Table 5: Description of Allocation Factors for Expenses Necessary to the Cost-ofService .........................................................................................................................11
Table 6: Description of Allocation Factors by Service .............................................16
Table 7: Allocation by Cost-of-Service Component 2009 ($M).................................19
Table 8: Allocation by Service of the Cost-of-Service 2009 ($M) .............................20
Table 9: Cost-of-Service Allocation 2009 ($M) ..........................................................21
HQT-11, Document 2
Original : 2008-07-29
Page 3 of 23
Hydro-Québec
TransÉnergie
HQT-11, Document 2
Application R-3669-2008
Original : 2008-07-29
Page 4 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
1. List of Modifications Since Application R-3640-2004
Toulnustouc-Type Connections Sub-Function
New sub-function concerning the cost for Toulnustouc-type connections. A new
allocation rule was added concerning the assets Development fees and other
deferred fees. Une affectation directe est réalisée afin d'accroître la précision.
Ontario Sub-Function
New sub-function concerning the cost of the interconnection with l'Ontario.
Allocation Factors for the functions Generation Step-up and Network
Allocation factors based on the transmission requirements that correspond to
those functions, considering the new Toulnustouc-type connections sub-function.
HQT-11, Document 2
Original : 2008-07-29
Page 5 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 1
Summary by Cost-of-Service Function 2009 ($M)
Note 1: Allocation of assets for functions SCC/CT, Support and Telecommunications pro-rated to specific assets
Note 2: Allocation pro-rated to rate base 13 balances
Note 3: Allocation of expenses necessary to the cost of service SCC/CT Support and Telecommunications pro-rated to specific assets
First column (translation of functions & sub-functions): Connection of plants: step-up stations, connection lines; Network: Extra high voltage
(Mtl-QC and Mtl surrounding Area), Extra high voltage-Others; Customer connections: step-down stations, connection of high voltage
customers; Interconnections: Churchill Falls, Ontario, Others; Total
Columns Titles (horizontally):
(1) to (5) Rate base 13 Balances : (1)Specific Assignments; (2) SCC/CT (note 1) (3) **Support (note 1) (4) Telecomm (note 1) (5) Total (6)
Return on the rate base columns (note 2) (6) to (10) Expenses necessary to the cost of service (7)Specific Assignments; (8) SCC/CT (note
3) (3) Support (note 3) (4) Telecomm (note 3) (5) Total (12) revenue requirement (6 + 11)
**NOTE: Throughout this document, the word “Soutien” has been used to describe function no.3. This word in rendered in English as “Support”
Original : 2008-07-29
HQT-11, Document 2
Page 6 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 2
Allocation by Function of the 2009 Rate Base ($k)
See Appendix for Table key (p.22 of the current document)
Original : 2008-07-29
HQT-11, Document 2
Page 7 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 3
Allocation by Function of the Expenses Necessary to the 2009 Cost of Service 2009 ($M)
See Appendix for Table key (p.23 of the current document)
Original : 2008-07-29
HQT-11, Document 2
Page 8 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 4
Description of Factors for the Allocation of Assets
Line-Item
Criterion
Description of the Factor
All line items
Corporate rules
The Transmission Provider’s main units include the main South-West Transmission
department, the main North-East Transmission department, the Operations department and
the other units. The Transmission Provider’s other units are: Office of the President of
Hydro-Québec TransÉnergie, the Controller as well as the following departments: Human
Resources, Marketing and Regulatory Affairs, Planning of Assets, Energy Movements
Control Department, and Expertise and technical support for transmission.
Substations
Direct Assignment
Substations are attributed directly to the corresponding functions.
Lines
Direct Assignment
Lines are attributed directly to the corresponding functions.
Other network assets Direct Assignment
The other network assets are attributed directly to the corresponding functions.
Support assets
Support assets are attributed directly to the corresponding functions.
Direct Assignment
Telecommunications Direct Assignment
Telecommunications assets are attributed directly to the Telecommunications function.
Intangible assets
Direct Assignment
Intangible assets are attributed directly to the corresponding functions.
Assets for
accumulated
benefits
Salary costs (or payroll)
Assets pertaining to accumulated benefits are attributed to the different functions according
to salary costs.
Debt for
accumulated
benefits
Salary costs
Debt pertaining to accumulated benefits is attributed to the different functions according to
salary costs.
Original : 2008-07-29
HQT-11, Document 2
Page 9 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 4
Description of Allocation Factors for Assets (Continued)
Line-Item
Criterion
Description of the Factor
Regulatory assets
Net capital assets and net
intangible assets
Regulatory assets are attributed to different functions according to the net capital
assets in operation and net intangible assets for the year in question (excluding
Telecommunications assets).
Development fees
and other deferred
fees
Direct Assignment
Development fees and other deferred fees associated with Telecommunications
assets are attributed directly to the Telecommunications function.
Development fees
and other deferred
fees
Direct Assignment
Development fees and other deferred fees associated with Toulnustouc-type
connections are attributed directly to that function.
Development fees
and other deferred
fees
Net capital assets and net
intangible assets
Development fees and other deferred fees associated are attributed to the different
functions according to net capital assets in operation and net intangible assets for
the year in question (excluding Telecommunications assets and those associated
with Toulnustouc commitments).
Government refund
Net capital assets of
overhead lines of the
Southern territory
The government refund is attributed directly to the different functions on the
basis of net capital assets in operation for overhead lines of the main South West
department for the year in question.
Regulatory cash
balance
Gross direct expenses
The Regulatory cash balance is attributed to the different functions according to
gross direct expenses.
Original : 2008-07-29
HQT-11, Document 2
Page 10 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 5
Description of Allocation Factors for Expenses Necessary to the Cost-of-Service
Line-Item
Criterion
Description of the Factor
Materials, fuel and
supplies
Net capital assets and net
intangible assets
Materials, fuel and supplies are attributed directly to the different functions
according to net capital assets in operation and net intangible assets for the year
in question (excluding Telecommunications assets).
All line-items
Corporate rules
The Transmission Provider’s main units include the main South-West
Transmission department, the main North-East Transmission department, the
Operations department and the other units. The Transmission Provider’s other
units are: Office of the President of Hydro-Québec TransÉnergie, the Controller
as well as the following departments: Human Resources, Marketing and
Regulatory Affairs, Planning of Assets, Energy Movements Control department,
Expertise and technical support for transmission, and Special Projects.
Gross direct
expenses
Direct Assignment
The amounts associated with this line-item for the Transmission Provider’s other
units, except for the Energy Movements Control department, are attributed
directly to the Support function.
Gross direct
expenses
Direct Assignment
The amounts associated with this line-item for the Energy Movements Control
department are attributed directly to the SCC/TC function.
Gross direct
expenses
Direct Assignment
For the main South-West and North-East Transmission departments, the amounts
are attributed directly according to the maintenance hours for each of the
departments.
Shared service
expenses
Direct Assignment
The amounts associated with this line-item for the Transmission Provider’s other
units, except for the Energy Movements Control department, are attributed
directly to the Support function.
Original : 2008-07-29
HQT-11, Document 2
Page 11 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 5
Description of Allocation Factors for Expenses Necessary to the Cost-of-Service (continued)
Line-Item
Criterion
Description of the Factor
Shared services
expenses
Direct Assignment
The amounts associated with this line-item for the Energy Movements Control
department are attributed directly to the SCC/CT function.
Shared services
expenses
Direct Assignment
The amounts associated with the Operations department are attributed directly to
the SCC/CT function.
Shared services
expenses
Maintenance Hours
For the main South-West and North-East Transmission departments, the amounts
are attributed directly according to the maintenance hours for each of the
departments.
Shared Services Center
Supplier return
Direct Assignment
The amounts associated with this line-item for the Transmission Provider’s other
units, except for the Energy Movements Control department, are attributed
directly to the Support function.
Shared Services Center
Supplier return
Direct Assignment
The amounts associated with this line-item for the Energy Movements Control
department are attributed directly to the SCC/CT function.
Shared Services Center
Supplier return
Direct Assignment
The amounts associated with the Operations department are attributed directly to
the SCC/CT function.
Shared Services Center
Supplier return
Direct Assignment
For the main South-West and North-East Transmission departments, the amounts
are attributed directly according to the maintenance hours for each of the
departments.
Original : 2008-07-29
HQT-11, Document 2
Page 12 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 5
Description of Allocation Factors for Expenses Necessary to the Cost-of-Service (continued)
Line-Item
Criterion
Description of the Factor
Groupe
Technologie
Supplier return
Direct Assignment
The amounts associated with this line-item for the Transmission Provider’s other
units, except for the Energy Movements Control department, are attributed
directly to the Support function.
Groupe
Technologie
Supplier return
Direct Assignment
The amounts associated with this line-item for the Energy Movements Control
department are attributed directly to the SCC/CT function.
Groupe
Technologie
Supplier return
Direct Assignment
The amounts associated with the Operations department are attributed directly to
the SCC/CT function.
Groupe
Technologie
Supplier return
Maintenance Hours
For the main South-West and North-East Transmission departments, the amounts
are attributed directly according to the maintenance hours for each of the
departments.
Capital costs
Direct Assignment
The amounts associated with this line-item for the Transmission Provider’s other
units, except for the Energy Movements Control department, are attributed
directly to the Support function.
Capital costs
Direct Assignment
The amounts associated with this line-item for the Energy Movements Control
department are attributed directly to the SCC/CT function.
Capital costs
Direct Assignment
The amounts associated with the Operations department are attributed directly to
the SCC/CT function.
Original : 2008-07-29
HQT-11, Document 2
Page 13 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 5
Description of Allocation Factors for Expenses Necessary to the Cost-of-Service (continued)
Line-Item
Criterion
Description of the Factor
Capital Costs
Investment Hours
For the main South-West and North-East Transmission departments, the amounts are
attributed directly according to the maintenance hours for each of the departments.
Internal billing
Direct Assignment
Internal billing
Direct Assignment
The amounts associated with this line-item for the Transmission Provider’s other
units, except for the Energy Movements Control department, are attributed directly to
the Support function.
The amounts associated with this line-item for the Energy Movements Control
department are attributed directly to the SCC/CT function.
Internal billing
Direct Assignment
Internal billing
Maintenance Hours
Transmission
services purchases
Direct Assignment
Electricity purchases Direct Assignment
Amortization
Direct Assignment
Amortization
Direct Assignment
Amortization
Nat capital assets and Net
intangible assets
Original : 2008-07-29
The amounts associated with the Operations department are attributed directly to the
SCC/CT function.
For the main South-West and North-East Transmission departments, the amounts are
attributed directly according to the maintenance hours for each of the departments.
The amounts associated with this line-item are attributed directly to the
Interconnections Others and High voltage network functions.
The amounts associated with this line-item are attributed directly to the Support
function.
The amounts associated with the amortization of capital assets in operation as well as
intangible assets are attributed directly to the functions.
The amounts associated with other amortization of telecommunication assets are
attributed directly to the Telecommunications function.
The amounts associated with amortization other than those mentioned above are
attributed to the different functions according to net capital assets in operation and net
intangible assets for the year in question (excluding Telecommunications assets).
HQT-11, Document 2
Page 14 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 5
Description of Allocation Factors for Expenses Necessary to the Cost-of-Service (continued)
Line-Item
Criterion
Description of the Factor
Municipal and
school taxes
Direct Assignment
The amounts associated with this line-item are attributed directly to the Support function.
Other taxes
Direct Assignment
The amounts associated with taxes for other telecommunications assets are attributed
directly to the Telecommunications function.
Other taxes
Net capital assets and net
intangible assets
Regulatory assets are attributed to different functions according to the net capital assets in
operation and net intangible assets for the year in question (excluding
Telecommunications assets).
Other revenues from
internal billing
Direct Assignment
The amount associated with this line item is directly attributed to the Telecommunications
function.
Corporate expenses
50% gross direct expenses
50% net capital assets
The amount is allocated among functions according to corporate rules, that is to say, in a
proportion of 50% for gross direct expenses and 50% for net capital assets in operation.
Interest from
Government refund
Net capital assets of
overhead lines of the
Southern territory
The amount associated with this line-item is attributed directly to the different functions
on the basis of net capital assets in operation for overhead lines of the main South West
department for the year in question.
External billing
Direct Assignment
The amounts associated with this line-item for the Transmission Provider’s other units,
except for the Energy Movements Control department, are attributed directly to the
Support function.
External billing
Net capital assets and net
intangible assets
For the main South-West and North-East Transmission departments, the amounts
associated with this line-item are attributed directly according to the maintenance hours
for each of the departments.
Original : 2008-07-29
HQT-11, Document 2
Page 15 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 6
Description of Allocation Factors by Service
Line-Item
Step-up stations
Criterion
Portion of
annual
coincident peak
Portion of
annual energy
requirements
Description of the Factor
The amount associated with this line-item is allocated by service according to the weighted sum of the
following load factors:
1) The portion of capacity requirements associated with the annual coincident peak for this service
that is in the total capacity requirements for the annual coincident peak, from which is removed the
capacity associated with point-to-point service reservations HQT-CRT, HQT-DER and HQTHIGH (of 105 MW, 32 MW, and 237 MW respectively including transmission losses); and
2) The portion of annual energy requirements for this service that is in the total annual energy
requirements, from which is removed the energy associated with point-to-point service
reservations HQT-CRT, HQT-DER and HQT-HIGH described above.
Connection lines
Portion of
annual
coincident peak
Portion of
annual energy
requirements
The amount associated with this line-item is allocated by service according to the weighted sum of the
following load factors:
1) The portion of capacity requirements associated with the annual coincident peak for this service
that is in the total capacity requirements for the annual coincident peak, from which is removed the
capacity associated with point-to-point service reservations HQT-CRT, HQT-DER and HQTHIGH (of 105 MW, 32 MW, and 237 MW respectively including transmission losses); and
2) The portion of annual energy requirements for this service that is in the total annual energy
requirements, from which is removed the energy associated with point-to-point reservations HQTCRT, HQT-DER and HQT-HIGH described above.
Extra high voltageMtl-Qc and Mtl
surrounding area
Portion of
annual
coincident peak
Original : 2008-07-29
The amount associated with this line-item is allocated by service in proportion to the capacity
requirements associated with the annual coincident peak for this service that is in the total capacity
requirements for the annual coincident peak, from which is removed the capacity associated with
point-to-point service reservations HQT-CRT, HQT-DER and HQT-HIGH (of 105 MW, 32 MW, and
237 MW respectively including transmission losses).
HQT-11, Document 2
Page 16 of 23
Hydro-Québec
TransÉnergie
Extra high
voltage-Others
Portion of annual
coincident peak
Portion of annual
energy
requirements
Application R-3669-2008
The amount associated with this line-item is allocated by service according to the weighted sum of the
following load factors:
1) The portion of capacity requirements associated with the annual coincident peak for this service that
is in the total capacity requirements for the annual coincident peak, from which is removed the
capacity associated with point-to-point service reservations HQT-CRT, HQT-DER and HQT-HIGH
(of 105 MW, 32 MW, and 237 MW respectively including transmission losses); and
2) The portion of annual energy requirements for this service that is in the total annual energy
requirements, from which is removed the energy associated with point-to-point service reservations
HQT-CRT, HQT-DER and HQT-HIGH described above.
450 kV
Portion of annual
coincident peak
Portion of annual
energy
requirements
The amount associated with this line-item is allocated by service according to the weighted sum of the
following load factors:
1) The portion of capacity requirements associated with the annual coincident peak for this service that
is in the total capacity requirements for the annual coincident peak, from which is removed the capacity
associated with point-to-point service reservations HQT-CRT, HQT-DER and HQT-HIGH (of 105 MW,
32 MW, and 237 MW respectively including transmission losses); and
2) The portion of annual energy requirements for this service that is in the total annual energy
requirements, from which is removed the energy associated with point-to-point reservations HQT-CRT,
HQT-DER and HQT-HIGH described above.
High voltage
Portion of annual
coincident peak
The amount associated with this line-item is allocated by service in proportion to the capacity
requirements associated with the annual coincident peak for this service that is in the total capacity
requirements for the annual coincident peak, from which is removed the capacity associated with pointto-point service reservations HQT-CRT, HQT-DER and HQT-HIGH (of 105 MW, 32 MW, and 237
MW respectively including transmission losses).
Step-down
stations
Connection of
high voltage
customers
Direct Assignment
The amount associated with this line-item is allocated directly to the native load transmission service.
Direct Assignment
The amount associated with this line-item is allocated directly to the native load transmission service.
Original : 2008-07-29
HQT-11, Document 2
Page 17 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Toulnustouc-type
connections
Direct Assignment
The amount associated with this line-item is assigned directly to the long-term
point-to-point transmission service.
Churchill Falls
Portion of annual
coincident peak
Portion of annual energy
requirements
The amount associated with this line-item is allocated by service according to the
weighted sum of the following load factors:
1) The portion of capacity requirements associated with the annual coincident
peak for long-term point-to-point services that is in the annual coincident
peak.
2) The portion of annual energy requirements associated with the annual
coincident peak for long-term point-to-point services that is in the annual
coincident peak.
Ontario
Portion of annual
coincident peak
Portion of annual energy
requirements
The amount associated with this line-item is allocated by service according to the
weighted sum of the following load factors:
3) The portion of capacity requirements associated with the annual coincident
peak for long-term point-to-point services that is in the annual coincident
peak.
4) The portion of annual energy requirements associated with the annual
coincident peak for long-term point-to-point services that is in the annual
coincident peak.
Interconnections –
Others
Portion of annual
coincident peak
Portion of annual energy
requirements
The amount associated with this line-item is allocated by service according to the
weighted sum of the following load factors:
5) The portion of capacity requirements associated with the annual coincident
peak for long-term point-to-point services that is in the annual coincident
peak.
6) The portion of annual energy requirements associated with the annual
coincident peak for long-term point-to-point services that is in the annual
coincident peak.
Original : 2008-07-29
HQT-11, Document 2
Page 18 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table 7
Allocation by Cost-of-Service Component 2009 ($M)
1
2
3
4
5
6
7
8
9
10
11
(1)
(2)
(3)
Functions
%
%
Capacity
Energy
Connection of plants
- Step-up stations
- Connection lines
Network
- Extra high voltage- Mtl-Qc
surrounding area
- Extra high voltage- others
- 450 kV
- High voltage
12
Customer connections
- Step down stations
- connection of high voltage
customers
- Toulnustouc-type connections
13
14
15
16
Interconnections
- Churchill Falls
- Ontario
- Others
17
Total
(4)
%
Specific
Assignments
(5)
(6)
Allocation by Component
Allocation
Factor*
Capacity
(7)
(8)
Energy
(9)
Specific
Assignments
Total
41.5%
41.5%
58.5%
58.5%
A
A
105.6
17.4
149.1
24.6
254.7
42.0
100.0%
0.0%
B
354.4
0.0
354.4
41.5%
41.5%
100.0%
58.5%
58.5%
0.0%
A
A
B
340.4
48.4
522.7
480.6
68.4
0.0
820.9
116.8
522.7
41.4%
41.4%
41.4%
100.0%
100.0%
C
C
427.5
59.2
427.5
59.2
100.0%
D
86.2
86.2
58.6%
58.6%
58.6%
E
E
E
9.1
18.1
52.1
12.9
25.5
73.7
1,468.2
834.7
22.0
43.6
125.8
572.8
2,875.7
(A) Capacity-energy allocation factor based on the load factor of the sub-function
(B) Capacity allocation factor based on the capacity of the sub-function
(C) Direct assignment to the native load
(D) Direct assignment to point-to-point services
Original : 2008-07-29
HQT-11, Document 2
Page 19 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
(E) Capacity-energy allocation factor based on the load factor of the network
Table 8
Allocation by Service of the Cost-of-Service 2009 ($M)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Allocation by Service
%
%
Native Load
1
2
3
4
5
6
7
8
9
10
11
Connection of plants
- Step-up stations
- Connection lines
Network
- Extra high voltage- Mtl-Qc
surrounding area
- Extra high voltage- others
- 450 kV
- High voltage
12
Customer connections
- Step down stations
- connection of high voltage
customers
- Toulnustouc-type connections
13
14
15
16
Interconnections
- Churchill Falls
- Ontario
- Others
17
Total
Point-toPoint
Allocation
Factor*
%
%
Native
Load
Point-toPoint
Total
95.0%
95.0%
58.5%
58.5%
A
A
241.8
39.8
12.8
2.1
254.7
42.0
94.9%
0.0%
B
336.2
18.2
354.4
95.0%
95.0%
94.9%
58.5%
58.5%
0.0%
A
A
B
779.6
110.9
495.9
41.3
5.9
26.8
820.9
116.8
522.7
C
C
427.5
59.2
0.0
0.0
427.5
59.2
D
0.0
86.2
86.2
E
E
E
20.7
41.0
118.3
1.3
2.6
7.6
22.0
43.6
125.8
2,670.9
204.8
2,875.7
94.0%
94.0%
94.0%
6.0%
6.0%
6.0%
* (A) Capacity: Native load = 35,764 MW, Point-to-point = 1,934 MW, Energy: native load = 183,709 GWh, Point-to-point = 9,601 GWh
(B) Capacity: Native load = 35,764 MW, Point-to-point = 1,934 MW
(C) Direct assignment to the native load
(D) Direct assignment to point-to-point services
Original : 2008-07-29
HQT-11, Document 2
Page 20 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
(E) Capacity: Native load = 35,764 MW, Point-to-point = 1,934 MW, Energy: native load = 183,709 GWh, Point-to-point = 9,601 GWh
Table 9
Cost-of-Service Allocation 2009 ($M)
(1)
Functions
1
2
3
4
5
6
7
8
9
10
11
Connection of plants
- Step-up stations
- Connection lines
Network
- Extra high voltage- Mtl-Qc
& Mtl surrounding area
- Extra high voltage- others
- 450 kV
- High voltage
13
14
15
16
Customer connections
- Step down stations
- connection of high voltage
customers
- Toulnustouc-type
connections
Interconnections
- Churchill Falls
- Ontario
- Others
17
Total
12
Original : 2008-07-29
(2)
Capacity
(3)
(4)
Energy
(5)
Specific
Assignments
(6)
(7)
(8)
Allocation by Component
SubTotal
Capacity
Energy
(9)
Specific
Assignments
(10)
Sub-Total
Total
100.2
16.5
141.7
23.3
241.8
39.8
5.4
0.9
7.4
1.2
12.8
2.1
254.7
42.0
336.2
0.0
336.2
18.2
0.0
18.2
354.4
322.9
46.0
495.9
456.7
65.0
0.0
779.6
110.9
495.9
17.5
2.5
26.8
23.9
3.4
0.0
41.3
5.9
26.8
820.9
116.8
522.7
427.5
59.2
427.5
59.2
427.5
59.2
86.2
8.6
17.0
49.0
12.1
24.0
69.3
1,392.1
792.1
486.6
20.7
41.0
118.3
0.6
1.1
3.2
0.6
1.1
4.4
2,670.9
76.1
42.6
86.2
86.2
86.2
1.3
2.6
7.6
22.0
43.6
125.8
204.8
2,875.7
HQT-11, Document 2
Page 21 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
APPENDIX
Table Key for TABLE 2:
First column (translation of line-items):
1. Net tangible assets in operation:
2. Original Cost
3. Substations
4. Lines
5. Other assets of the network
6. Support assets
7. Telecommunications
8. Total;
9. Cumulative amortization:
10. Substations
11. Lines
12. Other network assets
13. Support assets:
14. Telecommunications
15. Total
16. Net value:
17. Substations,
18 Lines,
19. Other network assets
20. Support assets
21. Telecommunications
22. Total
34. working capital
35. Regulatory cash balance
36. Materials, fuels and supply
37. Total
38. Total
23. Intangible assets:
24. Original cost
25. Cumulative amortization
26. Net value
27. Non-amortized expenses
28. Accumulated benefits assets
28. Accumulated benefits debt
30. Regulatory Assets
31. Development fees and other deferred fees
32. Government refund
33. Total
Columns Titles (horizontally):
(1) Line-item
(2) to (4) Connection of Plants: (2) step up stations (3) connection lines (4) total
(5) to (9) Network: (5) Montreal surrounding area and Mtl-Qc corridor (6) Others (7) 450 kV (8) High voltage (9) Total
(10) to (13) Customer connections: (10) Step-down stations (11) High Voltage customers (12) Toulnoustouc-type connections (13) Total
(14) to (17) Interconnections: (14) Chrchill Falls (15) Ontario (16) other (17) Total
(18) SCC/CT
(19) Support
(20) Telecommunications
(21) Total
Original : 2008-07-29
HQT-11, Document 2
Page 22 of 23
Hydro-Québec
TransÉnergie
Application R-3669-2008
Table Key for TABLE 3:
First column (translation of line-items):
1. Net operating expenses:
2. Gross direct expenses
3. Shared services expenses
4. Supplier return on assets
5. Capital costs
6. Internal billing
7. Other expenses
8. Transmission service purchases
9. Electricity purchases
10. Amortization
11. Taxes
12. Other revenues from internal billing
13. Corporate Expenses
14. Interest on government refund
15. External billing
16. Expenses necessary to the cost-of-service
Columns Titles (horizontally):
(1) Line-item
(2) to (4) Connection of Plants: (2) step up stations (3) connection lines (4) total
(5) to (9) Network: (5) Montreal surrounding area and Mtl-Qc corridor (6) Others (7) 450 kV (8) High voltage (9) Total
(10) to (13) Customer connections: (10) Step-down stations (11) High Voltage customers (12) Toulnoustouc-type connections (13) Total
(14) to (17) Interconnections: (14) Chrchill Falls (15) Ontario (16) other (17) Total
(18) SCC/CT
(19) Support
(20) Telecommunications
(21) Total
Original : 2008-07-29
HQT-11, Document 2
Page 23 of 23