ALBERTA LINEAR PROPERTY ASSESSMENT MINISTER S GUIDELINES ALBERTA MUNICIPAL AFFAIRS AND HOUSING
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1 2007 ALBERTA LINEAR PROPERTY ASSESSMENT MINISTER S GUIDELINES ALBERTA MUNICIPAL AFFAIRS AND HOUSING
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7 Copyright of the Statutes and Regulations, whether in print or electronic format, belongs to the Province of Alberta. No person may reproduce copies of Alberta Statutes and Regulations for any purpose without the prior consent of the Alberta Queen s Printer. The official Statutes and Regulations should be consulted for all purposes of interpreting and applying the law. Official copies of Alberta legislation are available in print and electronic format from: Alberta Queen s Printer, Edmonton Main Floor, Park Plaza Avenue, Edmonton, Alberta T5K 2P7 Phone: (780) Fax: (780)
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9 T A B L E O F C O N T E N T S 2007 ALBERTA LINEAR PROPERTY ASSESSMENT MINISTER S GUIDELINES APPLICATION DEFINITIONS PROCESS FOR CALCULATING LINEAR PROPERTY ASSESSMENTS DESCRIPTION OF THE SCHEDULES ROUNDING MINISTERIAL PRESCRIPTION... 2 TABLE ASSESSMENT YEAR MODIFIERS (AYM) ELECTRIC POWER SYSTEMS DEFINITIONS DESCRIPTION OF THE RATES FOR ASSESSMENT CLASSIFICATION CODES (ACCS) FOUND IN TABLE DEPRECIATION (SCHEDULE D FACTORS) FOR ACCS BEGINNING WITH GEN PROCESS FOR CALCULATING THE ASSESSMENT OF LINEAR PROPERTY ELECTRIC POWER SYSTEMS... 3 TABLE 2.01 CALCULATION PROCESS FOR ELECTRIC POWER SYSTEMS ACCS... 4 TABLE 2.01A SCHEDULE C FACTORS FOR ACC BEGINNING WITH EDS, EFS, ESL, AND CDIE TABLE 2.01B SCHEDULE C FACTORS FOR ACC BEGINNING WITH ET TABLE 2.02 COST FACTORS FOR ELECTRIC POWER SYSTEM ACCS IN TABLE TABLE 2.03 SCHEDULE C FACTORS FOR ACCS BEGINNING WITH SST TABLE 2.04 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.05 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.06 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.07 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.08 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.09 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.10 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.11 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.12 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.13 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.14 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.15 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.16 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.17 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.18 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.19 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.20 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.21 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.22 SCHEDULE C FACTORS FOR ACC GEN Ministerial Order L:168/06 i
10 TABLE 2.23 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.24 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.25 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.26 SCHEDULE C FACTORS FOR ACC GEN TABLE 2.27 SCHEDULE C FACTORS FOR ACC GEN200 AND GEN TABLE 2.28 SCHEDULE C FACTORS FOR APPROPRIATE ACCS AS IDENTIFIED IN TABLE TABLE 2.29 SCHEDULE C FACTORS FOR APPROPRIATE ACCS AS IDENTIFIED IN TABLE TABLE 2.30 SCHEDULE C FACTORS FOR APPROPRIATE ACCS AS IDENTIFIED IN TABLE TELECOMMUNICATIONS SYSTEMS DEFINITIONS DESCRIPTION OF THE RATES FOR ACCS FOUND IN TABLE ADDITIONAL DEPRECIATION (SCHEDULE D) FOR ACCS BEGINNING WITH COAX, FIBR, NODE, HKUP, CBLE, COPR AND DROP PROCESS FOR CALCULATING THE ASSESSMENT OF LINEAR PROPERTY TELECOMMUNICATIONS SYSTEMS TABLE 3.01 CALCULATION PROCESS FOR CABLE DISTRIBUTION UNDERTAKINGS ACCS TABLE 3.01A SCHEDULE C DEPRECIATION FOR CABLE DISTRIBUTION UNDERTAKINGS TABLE 3.02 COST FACTORS FOR CABLE DISTRIBUTION UNDERTAKINGS ACCS IN TABLE TABLE 3.03 SCHEDULE D FACTORS FOR CABLE TELEVISION UNDERTAKINGS: ACCS BEGINNING WITH HKUP, COAX, NODE AND FIBR IN TABLE TABLE 3.04 CALCULATION PROCESS FOR TELECOMMUNICATIONS CARRIER ACCS TABLE 3.04A SCHEDULE C DEPRECIATION FOR TELECOMMUNICATIONS CARRIERS PROPERTY TABLE 3.05 COST FACTORS FOR TELECOMMUNICATION CARRIER ACCS FOUND IN TABLE TABLE 3.06 SCHEDULE D FACTORS FOR TELECOMMUNICATION CARRIERS WITH ACCS BEGINNING WITH CBLE, COPR, FIBRT, AND DROP IN TABLE PIPELINES AND WELLS DEFINITIONS CHARACTERISTICS AND SPECIFICATIONS CHARACTERISTICS AND SPECIFICATIONS USED TO DETERMINE THE ACC OF LINEAR PROPERTY PIPELINES PROCESS FOR DETERMINING THE WELL STATUS OF LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) PROCESS FOR DETERMINING THE WELL STATUS DESCRIPTION OF LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) PROCESS FOR DETERMINING THE ACC OF LINEAR PROPERTY DESCRIBED IN 4.002(a) OR 4.002(b) AND 4.003(a) OR 4.003(b) ii Ministerial Order L:168/06
11 4.007 PROCESS FOR DETERMINING THE n* OF LINEAR PROPERTY DESCRIBED IN 4.002(a) AND 4.002(b) PROCESS FOR DETERMINING THE ACC OF LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) PROCESS FOR DETERMINING n* IN TABLE 4.09 FOR LINEAR PROPERTY DESCRIBED IN 4.002(c) A PROCESS FOR DETERMINING n* IN TABLE 4.09 FOR LINEAR PROPERTY DESCRIBED IN 4.002(d) CHARACTERISTICS AND SPECIFICATIONS USED FOR DETERMINING ADDITIONAL DEPRECIATION (SCHEDULE D) FOR LINEAR PROPERTY PIPELINES PROCESS FOR DETERMINING ADDITIONAL DEPRECIATION (SCHEDULE D) FOR LINEAR PROPERTY PIPELINES PROCESS FOR CALCULATING THE ASSESSMENT OF LINEAR PROPERTY DESCRIBED IN 4.002(a) PROCESS FOR CALCULATING THE ASSESSMENT OF LINEAR PROPERTY DESCRIBED IN 4.002(b) PROCESS FOR CALCULATING THE ASSESSMENT OF LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) TABLE 4.01 PIPE MATERIAL EQUIVALENCY CHART FOR LINEAR PROPERTY DESCRIBED IN 4.002(a) OR 4.002(b) TABLE 4.02 PROCESS FOR DETERMINING THE LINEAR PROPERTY UNIT EQUIVALENCY FOR MAXIMUM OPERATING PRESSURE OF LINEAR PROPERTY DESCRIBED IN 4.002(a) AND 4.002(b) FOR MATERIAL THAT EQUALS S TABLE 4.02A PROCESS FOR DETERMINING ACC OF LINEAR PROPERTY DESCRIBED IN 4.002(a) AND (b) FOR MATERIAL EQUAL P, V, A, F TABLE 4.02B PROCESS FOR DETERMINING ACC OF LINEAR PROPERTY DESCRIBED IN 4.002(a) AND (b) P150, P300, P400 STEEL TABLE 4.02C PROCESS FOR DETERMINING ACC OF LINEAR PROPERTY DESCRIBED IN 4.002(a) AND (b) P600 STEEL TABLE 4.02D PROCESS FOR DETERMINING ACC OF LINEAR PROPERTY DESCRIBED IN 4.002(a) AND (b) P900 STEEL TABLE 4.03 CALCULATION PROCESS FOR LINEAR PROPERTY DESCRIBED IN 4.002(a) OR 4.002(b) TABLE 4.03A SCHEDULE C DEPRECIATION FACTOR FOR PIPELINE PROPERTIES TABLE 4.04 SCHEDULE D FACTORS FOR LINEAR PROPERTY DESCRIBED IN 4.002(a) OR 4.002(b) TABLE 4.05 DETERMINING WELL STATUS DESCRIPTIONS FOR LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) TABLE 4.06 DETERMINING THE WELL STATUS DESCRIPTION FOR LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) WHERE THE WELL STATUS IS ASSOCIATED WITH POOL CODE TABLE 4.07 DETERMINING THE ACC FOR LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) WHERE THERE IS EXACTLY ONE WELL STATUS TABLE 4.08 DETERMINING THE ACC FOR LINEAR PROPERTY DESCRIBED IN 4.002(C) OR 4.002(D) WHERE THERE IS MORE THAN ONE WELL STATUS DESCRIPTION TABLE 4.09 CALCULATION PROCESS FOR LINEAR PROPERTY DESCRIBED IN 4.002(c) OR 4.002(d) Ministerial Order L:168/06 iii
12 TABLE 4.09A SCHEDULE C DEPRECIATION FACTORS FOR WELL PROPERTIES TABLE 4.10 SCHEDULE D FACTORS FOR ACCS WL10, WL20, WL30, WL50, WL60, WL80, WL90, WL TABLE 4.11 SCHEDULE D FACTORS FOR ACCS WL230 AND WL TABLE 4.12 SCHEDULE D FACTORS FOR ACCS WL40 AND WL TABLE 4.13 SCHEDULE D FACTORS FOR ACC WL iv Ministerial Order L:168/06
13 1.000 APPLICATION DEFINITIONS Pursuant to section 8 of the Regulation, the assessor designated by the Minister must follow the procedures set out in the 2007 Alberta Linear Property Assessment Minister s Guidelines. In the 2007 Alberta Linear Property Assessment Minister s Guidelines (a) Act means the Municipal Government Act (RSA 2000 Ch. M-26); (b) assessment classification code (ACC) means the components of linear property as determined by the 2007 Alberta Linear Property Assessment Minister s Guidelines; (c) assessment year has the meaning given to it in the regulation; (d) assessment year modifier (AYM) means the factor that adjusts the base cost of the linear property to the assessment year cost; (e) assessor has the meaning given to it in the Act; (f) base cost means the value resulting from the formula shown in Schedule A of the 2007 Alberta Linear Property Assessment Minister s Guidelines; (g) Construction Cost Reporting Guide (CCRG) refers to the 2005 Construction Cost Reporting Guide; (h) cost factor (cf) means the factor that adjusts included cost (ic) from the year built to the base cost; (i) depreciation is the factor as determined from the 2007 Alberta Linear Property Assessment Minister s Guidelines; (j) additional depreciation is the Schedule D factor as determined from the 2007 Alberta Linear Property Assessment Minister s Guidelines; (k) electric power systems has the meaning given to it in the Act section 284(1)(k)(i) and (i.1); (l) EUB means the Alberta Energy and Utilities Board; (m) included cost (ic) means the value of linear property calculated in accordance with the 2005 Construction Cost Reporting Guide, prior to adjustment by the cost factor; (n) linear property has the meaning given to it in the Act section 284(1)(k); (o) Minister has the meaning given to it in the Act; (p) municipality has the meaning given to it in the Act; (q) operator has the meaning given to it in the Act section 284(1)(p); (r) pipelines has the meaning given to it in the Act section 284(1)(k)(iii); (s) Regulation means the Matters Relating to Assessment and Taxation Regulation (AR 220/2004), as amended; (t) request for information (RFI) means the report referred to in section 292(3), and the information requested by the assessor pursuant to sections 294(1) and 295(1) of the Act; (u) telecommunications systems has the meaning given to it in the Act section 284(1)(k)(ii); (v) year built is the year in which the linear property meets the conditions in section 291(2)(a) of the Act. Ministerial Order L:168/06 1
14 1.002 PROCESS FOR CALCULATING LINEAR PROPERTY ASSESSMENTS (a) Pursuant to section 8(2) of the Regulation, the process for calculating electric power systems linear property assessments is found in section of the 2007 Alberta Linear Property Assessment Minister s Guidelines. (b) Pursuant to section 8(2) of the Regulation, the process for calculating telecommunications systems linear property assessments is found in section of the 2007 Alberta Linear Property Assessment Minister s Guidelines. (c) Pursuant to section 8(2) of the Regulation, the process for calculating pipeline and well linear property assessments is found in section of the 2007 Alberta Linear Property Assessment Minister s Guidelines DESCRIPTION OF THE SCHEDULES ROUNDING (a) Schedule A provides the process for determining base cost. Schedule A values are rounded to the nearest $1 and have a minimum base cost of $1. (b) Schedule B lists the assessment year modifiers. Schedule B factors are specified to three significant digits. (c) provides the process for determining depreciation or lists the depreciation factor allowed by the 2007 Alberta Linear Property Assessment Minister s Guidelines. factors are specified to three significant digits. The depreciation factors prescribed in for linear property are exhaustive except as specified in Schedule D (d) Schedule D provides the process for determining additional depreciation or lists the additional depreciation factor allowed by the 2007 Alberta Linear Property Assessment Minister s Guidelines. Schedule D factors are specified to three significant digits. The additional depreciation factor for linear property described in Schedule D is exhaustive. No additional depreciation is allowed. The final assessment for linear property is rounded to the nearest $10. The minimum assessment for linear property is $ MINISTERIAL PRESCRIPTION For the purposes of these Guidelines, it is hereby prescribed that the cost of all computer software, including both basic software and applications software, intended for or used in connection with the monitoring, control or operation of any linear property shall be included in the base cost of the property. TABLE ASSESSMENT YEAR MODIFIERS (AYM) Schedule B Electric Year Power Cable Distribution Undertakings Telecommunication Carriers Pipeline Wells Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
15 2.000 ELECTRIC POWER SYSTEMS DEFINITIONS In section 2.000, the following definitions apply: (a) chronological age is the assessment year minus the year built or the assessment year minus the effective year built. (b) effective year built refers to the estimated vintage of generation plant and substation components (and no other property types), based on their present condition, design features and engineering factors. (c) Urban refers to a City, Town, Village and Summer Village as defined in the Municipal Government Act and the Sherwood Park Urban Service Area; the Fort McMurray Urban Service Area; and the Municipality of Jasper. (d) Rural refers to all other jurisdictions not referred to in (c) DESCRIPTION OF THE RATES FOR ASSESSMENT CLASSIFICATION CODES (ACCS) FOUND IN TABLE 2.01 (a) The rates for Assessment Classification Codes (ACCs) beginning with EDS are comprised of all included costs of components necessary for the distribution of electric power. (b) The Assessment Year Modifier (AYM) referred to in 2.01 is found in. (c) The rates for ESL are comprised of all included costs of components necessary for a typical street lighting service. (d) The rates for ACCs beginning with EFS are comprised of all included costs of components necessary for a typical oil and gas field service. (e) The rates for ACCs beginning with ET are comprised of all included costs of components necessary for the transmission of electric power. (f) The rates for ACCs ET80 and ET90 include the cost of ducting and manholes to protect the linear property DEPRECIATION (SCHEDULE D FACTORS) FOR ACCS BEGINNING WITH GEN (a) The depreciation tables for ACCs beginning with GEN reflect all physical, all functional, all economic and net salvage considerations that form part of EUB decision U supported by EUB decision U (b) Schedule D depreciation for ACCs beginning with GEN is only allowed for circumstances not considered in on a case by case basis when acceptable evidence is documented and provided to the assessor. Schedule D depreciation is limited to highly unusual site-specific circumstances such as catastrophic failure PROCESS FOR CALCULATING THE ASSESSMENT OF LINEAR PROPERTY ELECTRIC POWER SYSTEMS The assessment of linear property electric power systems is calculated by using the following process: (a) Locate the ACC determined from section in (b) Calculate the base cost using the prescribed Schedule A formula, rounded to the nearest $1. The minimum base cost is $1. (c) Determine the Schedule B factor using the prescribed value in as referred to in (d) Determine the factor using the prescribed value in 2.01A or 2.01B as referred to in (CONT.) Ministerial Order L:168/06 3
16 TABLE 2.01 (e) The assessor may allow additional depreciation (Schedule D) on a case-by-case basis and only if the operator provides acceptable evidence to the assessor. (f) Calculate the assessment of linear property by multiplying together the values of Schedules A, B, C, and D. The final assessment is rounded to the nearest $10. The minimum assessment for linear property is $10. CALCULATION PROCESS FOR ELECTRIC POWER SYSTEMS ACCS Notes: (a) All cost factors (cf) referred to in 2.01 are found in 2.02 using year built. (b) For ACCs beginning with EDS, n* equals the quantity of customer hookups as of October 31 of the assessment year. (c) For ACCs beginning with ESL10, n* equals the number of street lighting poles with one or more davits as of October 31 of the assessment year. Street light poles with more than one davit must report the additional davits as ESL20. (d) For ACCs beginning with ESL20, n* equals the number of davits not reported as ESL10 as of October 31 of the assessment year. (e) For ACCs beginning with EFS, n* equals the quantity of customer hookups as of October 31 of the assessment year. (f) For ACCs beginning with ET, n* equals the length in metres. (g) For ACC EDS12 the Schedule D depreciation factor is (h) For ACC EDS13 the Schedule D depreciation factor is (i) **For the ACC SST10 and ACCs beginning with GEN, the assessor may allow additional depreciation (Schedule D) only on a case-by-case basis and only if the operator provides acceptable evidence. (j) For all other ACCs for electric power systems Schedule D depreciation is Schedule ACC ACC Description A B C D EDS10 EDS20 EDS30 EDS40 EDS50 EDS60 EDS70 EDS80 EDS11 EDS21 EDS31 Overhead Urban Below 57 kva (below 51 kw) 789 n* Overhead Urban kva or kw n* Overhead Urban kva or kw n* Overhead Urban kva or kw n* Overhead Urban kva or kw n* Overhead Urban kva or kw n* Overhead Urban kva or kw n* Overhead Urban Greater than kva or greater than kw n* Underground Urban Below 57 kva (below 51 kw) n* Underground Urban kva or kw n* Underground Urban kva or kw n* 4 Ministerial Order L:168/06
17 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D EDS41 EDS51 EDS61 EDS71 EDS81 EDS12 EDS22 EDS32 EDS42 EDS52 EDS62 EDS72 EDS82 EDS13 EDS23 EDS33 EDS43 EDS53 EDS63 EDS73 Underground Urban kva or kw n* Underground Urban kva or kw n* Underground Urban kva or kw n* Underground Urban kva or kw n* Underground Urban Greater than kva or greater than kw n* Overhead Rural Below 57 kva (below 51 kw) n* Overhead Rural kva or kw n* Overhead Rural kva or kw n* Overhead Rural kva or kw n* Overhead Rural kva or kw n* Overhead Rural kva or kw n* Overhead Rural kva or kw n* Overhead Rural Greater than kva or greater than kw n* Underground Rural Below 57 kva (below 51 kw) n* Underground Rural kva or kw n* Underground Rural kva or kw n* Underground Rural kva or kw n* Underground Rural kva or kw n* Underground Rural kva or kw n* Underground Rural kva or kw x n* 2.01A A Ministerial Order L:168/06 5
18 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D EDS83 ESL10 Underground Rural Greater than kva or greater than kw n* Street Lighting single pole with single davit n* ESL20 Street lighting single davit 798 n* ESL30 Street lighting Other ic x cf EFS10 EFS20 EFS30 EFS40 EFS50 EFS60 EFS70 EFS80 ET10 ET11 ET12 ET20 ET21 ET30 Oil and gas service Below 57 kva (below 51 kw) n* Oil and gas service kva or kw n* Oil and gas service kva or kw n* Oil and gas service kva or kw n* Oil and gas service kva or kw n* Oil and gas service kva or kw n* Oil and gas service kva or kw n* Oil and gas service Greater than kva or greater than kw n* Single Overhead 60 kv to 75 kv #2/0 AWG to #4/0 AWG Conductor n* Single Overhead 60 kv to 75 kv 266 MCM to 296 MCM Conductor n* Single Overhead 60 kv to 75 kv 397 MCM to 795 MCM Conductor n* Single Overhead 76 kv to 150 kv #3/0 AWG to 266 MCM Conductor n* Single Overhead 76 kv to 150 kv 397 MCM to 477 MCM Conductors n* Single Overhead 151 kv to 250 kv Up to 2 x 477 MCM Conductors or up to 1 x MCM Conductors (Wood Structures) n* 2.01B B B B B B Ministerial Order L:168/06
19 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D ET31 ET40 ET50 ET51 ET60 ET61 ET70 ET80 ET90 Single Overhead 151 kv to 250 kv Up to 2 x 477 MCM Conductors or up to 1 x MCM Conductors (Steel or Aluminium Towers) n* Single Overhead 251 to 500 kv 4 x 636 MCM Conductors n* Double Overhead 60 kv to 75 kv #3/0 AWG to 266 MCM Conductor n* Double Overhead 60 kv to 75 kv 266 MCM to 296 MCM Conductor n* Double Overhead 76 kv to 150 kv 266 MCM to296 MCM Conductor n* Double Overhead 76 kv to 150 kv 297 MCM to 477 MCM Conductor n* Double Overhead 151 kv to 250 kv Up to 2 x 477 MCM Conductors or up to 1 x MCM Conductors n* Single Underground Cable 60 kv to 75 kv n* Single Underground Cable 76 kv to 150 kv n* ET100 Electric Transmission Other ic x cf Conduit Duct Manholes, not associated with ET80 and CDIE10 ET90 ic cf Substations SST10 (Transmission-Distribution) ic cf GEN100 Barrier ic cf GEN101 Battle River #3 & #4 ic cf GEN102 Battle River #5 ic cf GEN103 Bearspaw ic cf GEN104 Bighorn ic cf GEN105 Brazeau ic cf GEN106 Cascade ic cf 2.01B B B B B B B B B B ** ** ** ** ** ** ** ** Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 7
20 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D GEN107 Clover Bar ic cf ** GEN108 Genesee ic cf ** GEN109 Ghost ic cf ** GEN110 Horseshoe ic cf ** GEN111 HR Milner ic cf ** GEN112 Interlakes ic cf ** GEN113 Jasper Astoria ic cf ** GEN114 Kananaskis ic cf ** GEN115 Keephills ic cf ** GEN116 Pocaterra ic cf ** GEN117 Rundle ic cf ** GEN118 Sheerness #1 ic cf ** GEN119 Sheerness #2 ic cf ** GEN120 Sundance ic cf ** GEN121 Spray ic cf ** GEN122 Three Sisters ic cf ** 2.30 GEN123 Wabamun Other ic cf Column ** GEN124 Wabamun 4 (Tau) ic cf 2.30 Column ** 2.29 GEN125 Poplar Creek All Units (Tau) ic cf Column ** Rossdale Power Plant 2.29 GEN126 (All Units) ic cf Column ** GEN127 City of Medicine Hat Unit 3r ic cf 2.28 Column ** GEN128 City of Medicine Hat Unit 8 And 9 ic cf 2.28 Column ** GEN129 City of Medicine Hat Unit 10 And 11 ic cf 2.28 Column ** GEN130 City of Medicine Hat Unit 12 ic cf 2.28 Column ** City of Medicine Hat 2.28 GEN131 Unit 14 ic cf Column ** 8 Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
21 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D GEN132 Jasper Palisades Plant (ATCO Electric) ic cf 2.28 Column ** GEN133 Chipewyan Lake (ATCO Electric) ic cf 2.28 Column ** GEN134 Fort Chipewyan Plant (ATCO Electric) ic cf 2.28 Column ** GEN135 Fox Lake Plant (ATCO Electric) ic cf 2.28 Column ** GEN136 Garden Creek Plant (ATCO Electric) ic cf 2.28 Column ** GEN137 Indian Cabins (ATCO Electric) ic cf 2.28 Column ** GEN138 Narrows Point Plant (ATCO Electric) ic cf 2.28 Column ** GEN139 Peace Point Plant (ATCO Electric) ic cf 2.28 Column ** GEN140 Steen River Plant (ATCO Electric) ic cf 2.28 Column ** GEN141 Chevron Chinchaga Plant #1 (ATCO Electric) ic cf 2.28 Column ** GEN142 Chevron Chinchaga Plant #2 (ATCO Electric) ic cf 2.28 Column ** GEN143 Little Horse Plant (ATCO Electric) ic cf 2.28 Column ** GEN144 Stowe Creek (ATCO Electric) ic cf 2.28 Column ** GEN145 Grande Prairie Microwave Site (ATCO Electric) ic cf 2.28 Column ** GEN146 Simonett Microwave Site (ATCO Electric) ic cf 2.28 Column ** GEN d Algar (ATCO Electric) ic cf 2.28 Column ** GEN Flat Top Mountain (ATCO Electric) ic cf 2.28 Column ** GEN Foggy Mountain (ATCO Electric) ic cf 2.28 Column ** GEN Touchwood (ATCO Electric) ic cf 2.28 Column ** 996 Fawcett River 2.28 GEN151 (ATCO Electric) ic cf Column ** GEN152 Joffre Cogen Plant (ATCO Power) ic cf 2.30 Column ** GEN153 Oldman River Hydro Power Plant (ATCO Power) ic cf 2.28 Column ** Poplar Hills Power Plant 2.28 GEN154 (ATCO Power) ic cf Column ** Valleyview Generating Station 2.28 GEN155 (ATCO Power) ic cf Column ** Rainbow Lake GEN156 (ATCO Power 2000 Ltd.) ic cf Column ** GEN157 Rainbow Lake 2 (ATCO Power 2000 Ltd.) ic cf 2.28 Column ** Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 9
22 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D GEN158 Rainbow Lake 3 (ATCO Power 2000 Ltd.) ic cf 2.28 Column ** Rainbow Lake GEN159 (ATCO Power) ic cf Column ** GEN160 Rainbow Lake 5 (ATCO Power) ic cf 2.28 Column ** Sturgeon Power Plant Units 1 and GEN161 (ATCO Power 2000 Ltd.) ic cf Column ** GEN162 Scotford Cogeneration Facility ic cf Redwater Cogeneration GEN163 Facility ic cf Carsland Cogeneration GEN164 Facility ic cf Primrose Cogeneration GEN165 Facility (CNRL) ic cf Fort Saskatchewan GEN166 Cogeneration Facility ic cf GEN167 Balzac Power Station ic cf GEN168 Cavalier Power Station ic cf Syncrude Canada Ltd. GEN169 ( mw Gas Turbine) ic cf Syncrude Canada Ltd. GEN170 ( mw Steam Turbine) ic cf Syncrude Canada Ltd. GEN171 ( mw Steam Turbine) ic cf Syncrude Canada Ltd. GEN172 ( mw Gas Turbine) ic cf GEN173 Suncor Tg#1 and Tg#2 ic cf GEN174 Weldwood Pulp Mill Unit 1 ic cf GEN175 Weldwood Pulp Mill Unit 2 ic cf GEN176 Alpac Cogeneration Facility ic cf Diashowa Cogeneration GEN177 Facility ic cf Dow Chemical Canada GEN178 Cogeneration Facility ic cf GEN179 Weyerhaeuser Grande Prairie ic cf Rimbey Gas Plant GEN180 Cogeneration Facility ic cf GEN181 Bell River Hydroelectric Plant ic cf GEN182 St. Mary Hydroelectric Plant ic cf 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.29 Column ** 2.29 Column ** 2.29 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.29 Column ** 2.29 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 2.28 Column ** 10 Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
23 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D GEN183 Taylor Chute Hydroelectric Plant ic cf 2.28 Column ** Raymond Reservoir 2.28 GEN184 Hydroelectric Plant ic cf Column ** GEN185 Dickson Dam Hydroelectric Plant ic cf 2.28 Column ** GEN186 Chin Chute Hydroelectric Plant ic cf 2.28 Column ** GEN187 Waterton Hydroelectric Plant ic cf 2.28 Column ** 2.29 GEN188 Muskeg River ic cf Column ** GEN189 Bear Creek ic cf 2.29 Column ** GEN190 Calpine Gas Turbine ic cf 2.30 Column ** GEN191 Scotford ic cf 2.29 Column ** GEN192 Mahkeses ic cf 2.29 Column ** GEN193 Foster Creek ic cf 2.28 Column ** GEN194 MacKay River Ic x cf 2.30 Column ** GEN195 Drywood Ic x cf 2.28 Column ** City Of Medicine Hat 2.28 GEN196 Unit 5 ic cf Column ** GEN197 Westlock Peat Plant ic cf 2.28 Column ** 2.28 GEN198 CanCarb Waste Heat Plant ic cf Column ** GEN199 Elmworth Power Plant ic cf 2.28 Column ** GEN200 Wind Generation Facilities ic cf ** GEN201 Other Facilities Less Than or Equal to 1 Megawatt ic cf ** Drayton Valley 2.28 GEN202 Waste Wood Plant ic cf Column ** GEN203 EVI Power Generation ic cf 2.28 Column ** 2.28 GEN204 Chin Chute Drops 4, 5 & 6 ic cf Column ** 2.28 GEN205 Whitecourt Power Plant ic cf Column ** Edson Cogeneration Plant 2.28 GEN206 (Talisman) ic cf Column ** GEN207 Genesee 3 ic cf 2.30 Column ** GEN208 Grande Prairie EcoPower Centre ic cf 2.28 Column ** Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 11
24 TABLE 2.01 (CONT.) Schedule ACC ACC Description A B C D GEN209 Highmark Power Plant ic cf 2.28 Column ** GEN210 Gold Creek Generation Plant ic cf 2.28 Column ** GEN211 Gift Lake Generation Plant ic cf 2.28 Column ** GEN212 Iron Creek ic cf ** GEN213 Fort MacLeod ic cf 2.28 Column ** GEN214 Burdett ic cf 2.28 Column ** GEN215 Taber ic cf 2.28 Column ** GEN216 Coaldale ic cf 2.28 Column ** 2.28 GEN217 Fletcher ic cf Column ** 2.28 GEN218 Medicine Hat Common ic cf Column ** 2.28 GEN219 PanCanadian Kneehill ic cf Column ** 2.28 GEN220 Buck Lake ic cf Column ** GEN221 Calpine Steam Turbine ic cf 2.28 Column ** GEN222 Harvest Energy ic cf ** GEN223 Anadarko ic cf ** 2.28 GEN224 Medicine Hat Tie ic cf Column ** GEN225 Medicine Hat Leisure Centre ic cf ** 2.28 GEN226 Column ** GEN300 GEN301 GEN302 Clover Bar (Landfill Gas Generating Station) ic cf Other Facilities Greater Than 1 and Less Than or Equal to 50 Megawatt Units ic cf Other Facilities Greater Than 50 and Less Than or Equal to 100 Megawatt Units ic cf Other Facilities Greater Than 100 Megawatt Units ic cf 2.28 Column ** 2.29 Column ** 2.30 Column ** 12 Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
25 TABLE 2.01A SCHEDULE C FACTORS FOR ACC BEGINNING WITH EDS, EFS, ESL, AND CDIE Distribution Utility Company Name ATCO Electric FortisAlberta Inc ENMAX Calgary Street Lighting EPCOR Distribution City of Edmonton Streets and Roads City of Lethbridge City of Medicine Hat City of Red Deer Town of Cardston Municipality of Crowsnest Pass Town of Fort Macleod Town of Ponoka Other TABLE 2.01B SCHEDULE C FACTORS FOR ACC BEGINNING WITH ET Transmission Utilities Company Name ATCO Electric EPCOR Transmission ALTALINK TRANSALTA Corporation ENMAX City of Lethbridge City of Medicine Hat Other Ministerial Order L:168/06 13
26 TABLE 2.02 COST FACTORS FOR ELECTRIC POWER SYSTEM ACCS IN TABLE 2.01 Year Built Cost (cf) Year Built Cost (cf) Year Built Cost (cf) Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
27 TABLE 2.03 SCHEDULE C FACTORS FOR ACCS BEGINNING WITH SST > TABLE 2.04 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.05 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 15
28 TABLE 2.06 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.07 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
29 TABLE 2.08 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.09 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 17
30 TABLE 2.10 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.11 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.12 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
31 TABLE 2.13 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.14 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.15 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.16 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 19
32 TABLE 2.17 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.18 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.19 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
33 TABLE 2.20 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.21 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.22 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 21
34 TABLE 2.23 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.24 SCHEDULE C FACTORS FOR ACC GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07
35 TABLE 2.25 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.26 SCHEDULE C FACTORS FOR ACC GEN > TABLE 2.27 SCHEDULE C FACTORS FOR ACC GEN200 AND GEN > Ministerial Order L:168/06, as amended by Ministerial Order L:249/07 23
36 TABLE 2.28 SCHEDULE C FACTORS FOR APPROPRIATE ACCS AS IDENTIFIED IN TABLE 2.01 Column > Ministerial Order L:168/06
37 TABLE 2.28 (CONT.) Column > Ministerial Order L:168/06 25
38 TABLE 2.28 (CONT.) Column > Ministerial Order L:168/06
39 TABLE 2.28 (CONT.) Column and greater > Ministerial Order L:168/06 27
40 TABLE 2.29 SCHEDULE C FACTORS FOR APPROPRIATE ACCS AS IDENTIFIED IN TABLE 2.01 Column > Ministerial Order L:168/06
41 TABLE 2.29 (CONT.) Column > Ministerial Order L:168/06 29
42 TABLE 2.29 (CONT.) Column > Ministerial Order L:168/06
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