Union Gas EB-2005-0520 - 2007 Rates

• Cover Letters
  • December 15, 2005
  • January 31, 2006
  • April 4, 2006
  • April 28, 2006
  • May 18, 2006
• Correspondence
• A1 Administration
  • A1 T1 Exhibit List
  • A1 T2 Notice of Application
  • A1 T3S1 List of Specific Approvals Requested - Phase I
    • A1 T3S1 List of Specific Approvals Requested - Phase 1 - Revised 31/01/06
  • A1 T3S2 List of Specific Approvals Requested - Phase II
  • A1 T4 Draft Issues List
  • A1 T5 Procedural Orders/Motions/Correspondence
  • A1 T6 Existing Accounting Orders
  • A1 T7 List of Non-Compliance with Uniform System of Accounts
  • A1 T8S1 Union Gas - System Map
  • A1 T8S2 Union Gas - Major Pipeline Systems in the Southern Operations Area
  • A1 T9 List of Affiliate Transactions
    • A1 T9 - List of Affiliates Transactions - Addendum 040406
  • A1T10 Utility Organization Charts
  • A1T11S1 Corporate Organization Charts
  • A1T11S2 Union Gas Directors and Offices
  • A1T12 Status of Outstanding Board Directives
  • A1T13S1 Gas Service Guidelines for General Service Customers
  • A1T13S2 Schedule of Service Charges
  • A1T14S1 List of Witnesses
  • A1T14S2 Curricula Vitae of Witnesses
  • A1T15 Glossary
    • A1T15 Glossary - Revised 040406
• A2 Overview
  • A2T1S1 Summary of Application
    • A2T1S1 Summary of Application - Revised 31/01/06
  • A2T1S2 Revenue Deficiency (Sufficiency) Sensitivities
  • A2T1S3 Customer Impacts
  • A2T2S1 Budget Process (Capital & Operating)
  • A2T2S2 Economic Feasibility Tests
  • A2T3 Changes in Policies, Procedures and Methodologies
  • A2T4S1 Financial Summary including Derivation of Revenue Deficiency-Sufficiency
    • A2T4S1 Financial Summary including Derivation of Revenue Deficiency-Sufficiency - Revised 31/01/06
  • A2T4S2 Revenue Deficiency-Sufficiency Components (Weather Normalized)
    • A2T4S2 Revenue Deficiency-Sufficiency Components (Weather Normalized) - Revised 31/01/06
• A3 Finance
  • A3T1 Union Financial Statements
    • A3T1 Union Financial Statements - Revised 31/01/06
  • A3T2 Annual Reports or Audited Financial Statements - Union Gas
    • A3T2 Union Gas 2005 Annual Report
  • A3T3 Annual Reports or Audited Financial Statements - Duke Energy
    • A3T3 Duke energy 2005 Annual Report
  • A3T4 Reconciliation of the Utility Financial Results with the Union Gas Financial Reports
    • A3T4 Reconciliation of the Utility Financial Results with the Union Gas Financial Reports - Addendum 040406
  • A3T5 Union Gas Subsidiaries
  • A3T6 Rating Agency Reports
  • A3T7 Prospectuses, Information Circulars for Most Recent Financing
• A4 Union's Settlement Agreement
• B - Rate Base
  • B1 - Written Direct
    • B1 T1 Rate Base
      • B1 T1 Rate Base, page 3 - Corrected 051806
    • B1 T2 Capital Budget
    • B1 T3 Distribution Expansion
    • B1 T4 Distribution Facilities Projects
    • B1 T5 Transmission Facilities Projects
    • B1 T6 Pipeline Integrity and Storage Facilities Projects
    • B1 T7 Information Technology Projects
    • B1 T8 Lead Lag Study
  • Summary Schedules
    • B1SS1 Statement of Utility Rate Base
      • B1SS1 Statement of Utility Rate Base - Addendum 040406
    • B1SS2 Capital Budget Analysis by Function
      • B1SS2 Capital Budget Analysis by Function - Addendum 040406
    • B1SS3 Details of Capital Expenditures and Justification for Projects in Excess of $500,000
      • B1SS3 Details of Capital Expenditures and Justification for Projects in Excess of $500,000 - Addendum 040406
  • B2 Special Studies
  • B3 Test Year - 2007
    • B3T1S1 Statement of Utility Rate Base
    • B3T2S1 12 Month Average Utility Net Plant
    • B3T2S2 Continuity of Property, Plant and Equipment
    • B3T2S3 Continuity of Accumulated Depreciation
    • B3T2S4 Continuity of Gas Plant Under Construction by Major Project
    • B3T2S5 Accumulated Depreciation as a Percentage of the Gross Asset Value
    • B3T3S1 12 Month Average Working Capital and Other Summary
    • B3T3S2 Cash Working Capital
    • B3T3S3 Details of Accumulated Deferred Income Taxes
  • B4 Bridge Year 2006
    • B4T1S1 Comparison of Utility Rate Base (Bridge Year 2006 vs. Bridge Year 2005)
    • B4T2S1 12 Month Average Utility Net Plant
    • B4T2S2 Continuity of Property, Plant and Equipment
    • B4T2S3 Continuity of Accumulated Depreciation
    • B4T2S4 Continuity of Gas Plant Under Construction by Major Project
    • B4T2S5 Accumulated Depreciation as a Percentage of the Gross Asset Value
    • B4T3S1 12 Month Average Working Capital and Other Summary
    • B4T3S2 Cash Working Capital
    • B4T3S3 Details of Accumulated Deferred Income Taxes
  • B5 Bridge Year 2005
    • B5T1S1 Comparison of Utility Rate Base (Bridge Year 2005 vs. 2004 Actual)
    • B5T2S1 12 Month Average Utility Net Plant
    • B5T2S2 Continuity of Property, Plant and Equipment
    • B5T2S3 Continuity of Accumulated Depreciation
    • B5T2S4 Continuity of Gas Plant Under Construction by Major Project
    • B5T2S5 Accumulated Depreciation as a Percentage of the Gross Asset Value
    • B5T3S1 12 Month Average Working Capital and Other Summary
    • B5T3S2 Cash Working Capital
    • B5T3S3 Details of Accumulated Deferred Income Taxes
  • B6 Historical Year - 2004
    • B6T1S1 Comparison of Utility Rate Base (Actual Year vs. 2004 Board Approved)
    • B6T2S1 12 Month Average Utility Net Plant
    • B6T2S2 Continuity of Property, Plant and Equipment
    • B6T2S3 Continuity of Accumulated Depreciation
    • B6T2S4 Continuity of Gas Plant Under Construction by Major Project
    • B6T2S5 Accumulated Depreciation as a Percentage of the Gross Asset Value
    • B6T3S1 12 Month Average Working Capital and Other Summary
    • B6T3S2 Cash Working Capital
    • B6T3S3 Details of Accumulated Deferred Income Taxes
    • B6T4S1 E.B.L.O.-PL Post Construction Financial Reports
• C - Operating Revenue
  • C1 - Written Direct
    • C1 T1 General Service Demand Forecast
    • C1 T2 Contract Customer Demand Forecast
      • C1 T2 Contract Customer Demand Forecast - Addendum 040406
    • C1 T3 Storage and Transportation Forecast
      • C1 T3 Storage and Transportation Forecast - Addendum 040406
    • C1 T4 Other Revenue Forecast
  • Summary Schedules
    • C1SS1 Total Weather Normal Throughput Volume by Service Type & Rate Class
      • C1SS1 Total Weather Normal Throughput Volume by Service Type & Rate Class - Addendum 040406
    • C1SS2 Total Customers by Service Type & Rate Class
      • C1SS2 Total Customers by Service Type & Rate Class - Addendum 040406
    • C1SS3 Total Weather Normalized Gas Sales Revenue by Service Type & Rate Class
      • C1SS3 Total Weather Normalized Gas Sales Revenue by Service Type & Rate Class - Addendum 31/01/06
      • C1SS3 Total Weather Normalized Gas Sales Revenue by Service Type & Rate Class - Addendum 040406
    • C1SS4 Total Weather Normalized Throughput Volume by Service Type & Rate Class Forecast vs. Actuals 2000 - 2004
      • C1SS4 Total Weather Normalized Throughput Volume by Service Type & Rate Class Forecast vs. Actuals 2000-2004 - Addendum 040406
    • C1SS5 Total Weather Normalized Gas Sales Revenue by Service Type & Rate Class Forecast vs. Actuals 2000 - 2004
      • C1SS5Total Weather Normalized Gas Sales Revenue by Service type & Rate Class Forecast vs. Actuals 2000-2004 - Addendum 040406
    • C1SS6 Delivery Revenue by Rate Class and Service Class
      • C1SS6 Delivery Revenue by Rate Class and Service Class - Addendum 31/01/06
      • C1SS6 Delivery Revenue by Rate Class and Service Class - Addendum 040406
    • C1SS7 Summary Revenue from Storage and Transportation of Gas
      • C1SS7 Summary Revenue from Storage and Transportation of Gas - Addendum 040406
    • C1SS8 Other Revenue
  • C2 Special Studies
  • C3 Test Year - 2007
    • C3T1S1 Operating Revenue
      • C3/T1/S1 Operating Revenue - Addendum 31/01/06
    • C3T1S2 Comparison of Operating Revenue (Test Year 2007 vs. Bridge Year 2006)
      • C3T1S2 Comparison of Operating Revenue (Test Year 2007 vs. Bridge Year 2006) - Addendum 31/01/06
    • C3T2S1 Summary of Gas Sales, Delivery & Transportation (All Customer Rate Classes)
      • C3T2/S1 Summary of Gas Sales, Delivery & Transportation (All Customer Rate Classes) - Addendum 31/01/06
    • C3T2S2 Summary of Gas Sales, Delivery & Transportation (General Service Customers, Volume & Total Revenue by Service Class)
    • C3T2S3 Total Customers by Service Type and Rate Class
    • C3T2S4 Total Throughput Volume by Service Type & Rate Class
    • C3T2S5 Total Gas Sales Revenue by Service Type and Rate Class
      • C3/T2/S5 Total Gas Sales Revenue by Service Type and Rate Class - Addendum 31/01/06
    • C3T2S6 Delivery Revenue by Service Type & Rate Class
      • C3/T2/S6 Delivery Revenue by Service Type & Rate Class
    • C3T3S1 Other Revenue
    • C3T4S1 Revenue from Storage and Transportation of Gas (Test Year 2007 vs. Bridge Year 2006)
    • C3T4S2 Storage and Transportation Margin by Deferral Account
    • C3T4S3 Storage and Transportation Details
    • C3T4S4 Peak Storage Availability and Utilization
  • C4 Bridge Year - 2006
    • C4T1S1 Operating Revenue
      • C4T1S1 Operating Revenue - Addendum 31/01/06
    • C4T1S2 Comparison of Operating Revenue (Bridge Year 2006 vs. Bridge Year 2005)
      • C4T1S2 Comparison of Operating Revenue (Bridge Year 2006 vs. Bridge year 2005) - Addendum 31/01/06
    • C4T2S1 Summary of Gas Sales, Delivery & Transportation (All Customer Rate Classes)
      • C4T2S1 Summary of Gas Sales, Delivery & Transportation (All Customer Rate Classes) - Addendum 31/01/06
    • C4T2S2 Summary of Gas Sales, Delivery & Transportation (General Service Customers, Volume & Total Revenue by Service Class)
    • C4T2S3 Total Customers by Service Type and Rate Class
    • C4T2S4 Total Throughput Volume by Service Type & Rate Class
    • C4T2S5 Total Gas Sales Revenue by Service Type and Rate Class
      • C4T2S5 Total Gas Sales Revenue by Service Type and Rate Class -
        Addendum 31/01/06
    • C4T2S6 Delivery Revenue by Service Type & Rate Class
      • C4T2S6 Delivery Revenue by Service Type & Rate Class - Addendum 31/01/06
    • C4T3S1 Other Revenue
    • C4T4S1 Revenue from Storage and Transportation of Gas (Bridge Year 2006 vs. Bridge Year 2005)
    • C4T4S2 Storage and Transportation Margin by Deferral Account
    • C4T4S3 Storage and Transportation Details
  • C5 Bridge Year - 2005
    • C5T1S1 Operating Revenue
      • C5T1S1 Operating Revenue - Addendum 040406
    • C5T1S2 Comparison of Operating Revenue (Bridge Year 2005 vs. 2004 Actual)
      • C5T1S2 Comparison of Operating Revenue (Bridge Year 2005 vs. 2004 Actual) - Addendum 040406
    • C5T2S1 Summary of Gas Sales, Delivery & Transportation (All Customer Rate Classes)
    • C5T2S1A Summary of Gas Sales, Delivery and Transportation - All Customers Rate Classes
    • C5T2S2 Summary of Gas Sales, Delivery & Transportation (General Service Customers, Volume & Total Revenue by Service Class)
    • C5T2S3 Total Customers by Service Type and Rate Class
    • C5T2S4 Total Throughput Volume by Service Type & Rate Class
    • C5T2S5 Total Gas Sales Revenue by Service Type and Rate Class
    • C5T2S6 Delivery Revenue by Service Type & Rate Class
    • C5T3S1 Other Revenue
      • C5T3S1 Other Revenue - Addendum 040406
    • C5T4S1 Revenue from Storage and Transportation of Gas (Bridge Year 2005 vs. 2004 Actual)
    • C5T4S1A Revenue from Storage and Transportation of Gas - 2005 Actual Year vs. 2005 Bridge Year
    • C5T4S2 Storage and Transportation Margin by Deferral Account
    • C5T4S3 Storage and Transportation Details
  • C6 Historical Year - 2004
    • C6T1S1 Operating Revenue
    • C6T1S2 Comparison of Operating Revenue (Actual Year vs. 2004 Board Approved)
    • C6T2S1 Summary of Gas Sales, Delivery & Transportation (All Customer Rate Classes)
    • C6T2S2 Summary of Gas Sales, Delivery & Transportation (General Service Customers, Volume & Total Revenue by Service Class)
    • C6T2S3 Total Customers by Service Type and Rate Class
    • C6T2S4 Total Throughput Volume by Service Type & Rate Class
    • C6T2S5 Total Gas Sales Revenue by Service Type and Rate Class
    • C6T2S6 Delivery Revenue by Service Type & Rate Class
    • C6T3S1 Other Revenue
    • C6T4S1 Revenue from Storage and Transportation of Gas (2004 Actual vs. 2004 Board Approved)
    • C6T4S2 Storage and Transportation Margin by Deferral Account
    • C6T4S3 Storage and Transportation Details
• D - Cost of Service
  • D1 - Written Direct
    • D1 T1 Gas Supply
    • D1 T2 Operating and Maintenance
    • D1 T3 Human Resources
    • D1 T4 Tax
    • D1 T5 Deferral Accounts
    • D1 T6 GDAR
    • D1 T7 DSM
      • D1 T7 DSM - Revised 31/01/06
    • D1 T8 Affiliate Services
      • D1 T8 Schedules
        • D1 T8S1 Outbound Shared Service Revenue 2002 to 2007
        • D1 T8S2 Outbound Charges by Functional Services 2004 to 2007
        • D1 T8S3 Outbound Charges by Functional Service Detail 2002 to 2007
        • D1 T8S4 Outbound Revenue by Affiliate 2005
        • D1 T8S5 Inbound Shared Services Charges 2002 to 2007
        • D1 T8S6 Inbound Charges by Functional Service 2004 to 2007
          • D1 T8S6 Inbound Charges by Functional Service 2004 to 2007 Revised - 040406
        • D1 T8S7 Inbound Charges by Functional Service Detail 2004 to 2007
          • D1 T8S7 Inbound Charges by Functional Service Detail 2004 to 2007 - Revised 040406
      • D1 T8 Appendix A - Shared Services Corporate Structure
      • D1 T8 Appendix B - Service Agreement Template
      • D1 T8 Appendix C - Core Corporate Shared Services
        • D1 T8 Appendix C1 - Audit
        • D1 T8 Appendix C2 - EHS
          • D1 T8 Appendix C2 S1 - EHS - Revised 040406
        • D1 T8 Appendix C3 - Executive
        • D1 T8 Appendix C4 - Finance
        • D1 T8 Appendix C5 - HR
          • D1 T8 Appendix C5 S1 - HR - Revised 040406
        • D1 T8 Appendix C6 - Insurance
        • D1 T8 Appendix C7 - Legal
        • D1 T8 Appendix C8 - Public Affairs
        • D1 T8 Appendix C9 - Strategic Management
          • D1 T8 Appendix C9 S1 - Strategic Management - Revised 040406
        • D1 T8 Appendix C10 - Tax
      • D1 T8 Appendix D - Non-Core Corporate Shared Services
        • D1 T8 Appendix D1 - Corporate Services
        • D1 T8 Appendix D2 - Information Management (IM)
        • D1 T8 Appendix D3 - Information Technology Infrastructure (ITI)
        • D1 T8 Appendix D4 - Technical Services
          • D1 T8 Appendix D4 S1 - Technical Services - Revised 040406
        • D1 T8 Appendix D5 - Other
      • D1 T8 Appendix E - Cost Allocation Methodology Review
        • D1 T8 Appendix E1 - Union's Response to PwC ARC Compliance Report
      • D1 T8 Appendix F - Market Analysis
        • D1 T8 Appendix F1 - Comparison of Union's 2005 Prices to PwC Market Analysis
      • D1 T8 Appendix G - PwC Benchmarking Results (Dec 5 2005)
        • D1 T8 Appendix G1 - Legal Report
        • D1 T8 Appendix G2 - Purchasing Report
        • D1 T8 Appendix G3 - Finance & Accounting Report
        • D1 T8 Appendix G4 - HR Report
    • Summary Schedules
      • D1SS1 Cost of Service
        • D1SS1 Cost of Service - Revised 31/01/06
        • D1SS1 Cost of Service - Addendum 040406
      • D1SS2 Operating and Maintenance Expenses by Cost Type
        • D1SS2 Operating and Maintenance Expenses by Cost Type - Addendum 040406
  • D2 Special Studies
    • D2 T1 Overhead Capitalization Study
  • D3 Test Year 2007
    • D3T1S1 Cost of Service
      • D3T1S1 Cost of Service - Revised 31/01/06
    • D3T1S2 Comparison of Cost of Service (Test Year 2007 vs. Bridge Year 2006)
      • D3T1S2 Comparison of Cost of Service (Test Year 2007 vs. Bridge Year 2006) - Revised 31/01/06
    • D3T2S1 Gas Purchase Expense
      • D3T2S1 Gas Purchase Expense - Revised 31/01/06
    • D3T2S2 Unaccounted for Gas Volume
    • D3T2S3 Gas Supply/Demand Balance
    • D3T2S4 Calculation of Alberta Border and Ontario Landed Reference Prices
    • D3T2S5 Summary of Upstream Transportation Contracts
    • D3T2S6 Allocation of Assets - Southern Operations Area
    • D3T2S7 Allocation of Assets - Northern and Eastern Operations Area
    • D3T3S1 Operating and Maintenance Expense by Administrator
    • D3T3S2 Operating and Maintenance Expense by Cost Type (Test Year vs. Bridge Year 2006)
    • D3T3S3 Details of Rate Hearing Expenses and Amortization (2004 - 2007)
    • D3T4S1 Provision for Depreciation, Amortization and Depletion
    • D3T5S1 Comparison of Property and Capital Taxes (Test Year vs. Bridge Year 2006)
    • D3T6S1 Calculation of Utility Income Taxes
      • D3T6S1 Calculation of Utility Income Taxes - Revised 31/01/06
    • D3T6S2 Calculation of Capital Consumption Allowance (CCA)
    • D3T7S1 Salaries, Variable Pay and Employee Benefits
    • D3T7S2 Full Time Equivalent Report by Administrator (2004-2007)
      • D3T7S2 Full Time Equivalent Report by Administrator (2004-2007)
  • D4 Bridge Year - 2006
    • D4T1S1 Cost of Service
      • D4T1S1 Cost of Service - Revised 31/01/06
    • D4T1S2 Comparison of Cost of Service (Bridge Year 2006 vs. Bridge Year 2005)
      • D4T1S2 Comparison of Cost of Service (Bridge Year 2006 vs. Bridge Year 2005) - Revised 31/01/06
    • D4T2S1 Gas Purchase Expense
      • D4T2S1 Gas Purchase Expense - Revised 31/01/06
    • D4T2S2 Unaccounted for Gas Volume
    • D4T3S1 Operating and Maintenance Expense by Administrator
    • D4T3S2 Operating and Maintenance Expense by Cost Type (Bridge Year 2006 vs. Bridge Year 2005)
    • D4T4S1 Provision for Depreciation, Amortization and Depletion
    • D4T5S1 Comparison of Property and Capital Taxes (Bridge Year 2006 vs. Bridge Year 2005)
    • D4T6S1 Calculation of Utility Income Taxes
      • D4T6S1 Calculation of Utility Income Taxes - Revised 31/01/06
    • D4T6S2 Calculation of Capital Consumption Allowance (CCA)
    • D4T7S1 Salaries, Variable Pay and Employee Benefits
  • D5 Bridge Year - 2005
    • D5T1S1 Cost of Service
      • D5T1S1 Cost of Service - Revised 31/01/06
      • D5T1S1 Cost of Service - Addendum 040406
    • D5T1S2 Comparison of Cost of Service (Bridge Year 2005 vs. 2004 Actual)
      • D5T1S2 Comparison of Cost of Service (Bridge Year 2005 vs. 2004 Actual) - Revised 31/01/06
      • D5T1S2 Comparison of Cost of Service (Bridge Year 2005 vs. 2004 Actual) - Addendum 040406
    • D5T2S1 Gas Purchase Expense
      • D5T2S1 Gas Purchase Expense - Revised 31/01/06
    • D5T2S1A - Gas Purchase Expense 2005 Actual
    • D5T2S2 Unaccounted for Gas Volume
    • D5T3S1 Operating and Maintenance Expense by Administrator
      • D5T3S1 Operating and Maintenance Expense by Administrator  - Addendum 040406
    • D5T3S2 Operating and Maintenance Expense by Cost Type (Bridge Year 2005 vs. 2004 Actual)
    • D5T3S2A Operating and Maintenance Expense by Cost Type (2005 Actual vs. 2005 Forecast)
    • D5T4S1 Provision for Depreciation, Amortization and Depletion
    • D5T5S1 Comparison of Property and Capital Taxes (Bridge Year 2005 vs. 2004 Actual)
      • D5T5S1 Comparison of Property and Capital Taxes (Bridge Year 2005 vs. 2004 Actual) - Addendum 040406
    • D5T6S1 Calculation of Utility Income Taxes
      • D5T6S1 Calculation of Utility Income Taxes - Revised 31/01/06
      • D5T6S1 Calculation of Utility Income Taxes - Addendum 040406
    • D5T6S2 Calculation of Capital Consumption Allowance (CCA)
      • D5T6S2 Calculation of Capital Consumption Allowance (CCA) - Addendum 040406
      • D5T6S2 Calculation of Capital Consumption Allowance (CCA) - Revised 040406
    • D5T7S1 Salaries, Variable Pay and Employee Benefits
    • D5T7S1A Salaries, Variable Pay, and Employee Benefits 2005 Actual
  • D6 Historical Year - 2004
    • D6T1S1 Cost of Service
    • D6T1S2 Comparison of Cost of Service (2004 Actual vs 2004 Board Approved)
    • D6T2S1 Gas Purchase Expense
    • D6T2S2 Unaccounted for Gas Volume
    • D6T3S1 Operating and Maintenance Expense by Administrator
    • D6T3S2 Operating and Maintenance Expense by Cost Type (2004 Actual vs. 2004 Board Approved)
    • D6T4S1 Provision for Depreciation, Amortization and Depletion
    • D6T5S1 Comparison of Property and Capital Taxes (2004 Actual vs. 2004 Board Approved)
    • D6T6S1 Calculation of Utility Income Taxes
    • D6T6S2 Calculation of Capital Consumption Allowance (CCA)
      • D6T6S2 Calculation of Capital Consumption Allowance (CCA) - Revised 040406
    • D6T7S1 Salaries, Variable Pay and Employee Benefits
• E - Cost of Capital
  • E1 - Written Direct
    • E1T1 Cost of Capital
      • E1T1 Cost of Capital - Revised 040406
  • E2 - Special Studies
    • E2T1 Written Evidence of A. Lawrence Kolbe - The Brattle Group
    • E2T2 Written Evidence of Paul R. Carpenter - The Brattle Group
    • E2T3 Written Evidence of Michael J. Vilbert - The Brattle Group
  • E3 Test Year - 2007
    • E3T1S1 Summary of Cost of Capital
    • E3T1S2 Cost of Long-Term Debt Capital
    • E3T1S3 Cost of Preference Share Capital
    • E3T1S4 Combined Weighted Average Cost of Short-Term Debt
      • E3T1S4 Combined Weighted Average Cost of Short-Term Debt - Corrected 051806
  • E4 Bridge Year - 2006
    • E4T1S1 Summary of Cost of Capital
    • E4T1S2 Cost of Long-Term Debt Capital
    • E4T1S3 Cost of Preference Share Capital
    • E4T1S4 Combined Weighted Average Cost of Short-Term Debt
      • E4T1S4 Combined Weighted Average Cost of Short-Term Debt - Corrected 051806
  • E5 Bridge Year - 2005
    • E5T1S1 Summary of Cost of Capital
      • E5T1S1 Summary of Cost of Capital - Addendum 040406
    • E5T1S2 Cost of Long-Term Debt Capital
    • E5T1S3 Cost of Preference Share Capital
    • E5T1S4 Combined Weighted Average Cost of Short-Term Debt
      • E5T1S4 Combined Weighted Average Cost of Short-Term Debt - Addendum 040406
      • E5T1S4 Combined Weighted Average Cost of Short-Term Debt - Corrected 051806
  • E6 Historical Year - 2004
    • E6T1S1 Summary of Cost of Capital
    • E6T1S2 Cost of Long-Term Debt Capital
    • E6T1S3 Cost of Preference Share Capital
    • E6T1S4 Combined Weighted Average Cost of Short-Term Debt
      • E6T1S4 Combined Weighted Average Cost of Short-Term Debt - Corrected 051806
• F - Rate of Return
  • F1 - Written Direct
    • F1T1 Rate of Return
      • F1T1 Rate of Return - Revised 31/01/06
  • F2  Special Studies
  • F3 Test Year - 2007
    • F3T1S1 Calculation of Revenue Deficiency (Sufficiency)
      • F3T1S1 Calculation of Revenue Deficiency (Sufficiency)
    • F3T1S2 Statement of Indicated and Requested Rate of Return
      • F3T1S2 Statement of Indicated and Requested Rate of Return - Revised 31/01/06
    • F3T1S3 Comparison of Revenue Deficiency (Sufficiency) (Test Year 2007 vs. Bridge Year 2006)
      • F3T1S3 Comparison of Revenue Deficiency (Sufficiency) (Test Year 2007 vs. Bridge Year 2006) - Revised 31/01/06
    • F3T2S1 Statement of Utility Income
      • F3T2S1 Statement of Utility Income - Revised 31/01/06
  • F4 Bridge Year - 2006
    • F4T1S1 Calculation of Revenue Deficiency (Sufficiency)
      • F4T1S1 Calculation of Revenue Deficiency (Sufficiency) - Revised 31/01/06
    • F4T1S2 Statement of Indicated and Requested Rate of Return
      • F4T1S2 Statement of Indicated and Requested Rate of Return - Revised 31/01/06
    • F4T1S3 Comparison of Revenue Deficiency (Sufficiency) (Bridge Year 2006 vs. Bridge Year 2005)
      • F4T1S3 Comparison of Revenue Deficiency (Sufficiency) (Bridge Year 2006 vs. Bridge Year 2005)
    • F4T2S1 Statement of Utility Income
      • F4T2S1 Statement of Utility Income - Revised 31/01/06
  • F5 Bridge Year - 2005
    • F5T1S1 Calculation of Revenue Deficiency (Sufficiency)
      • F5T1S1 Calculation of Revenue Deficiency (Sufficiency) - Revised 31/01/06
      • F5T1S1 Calculation of Revenue Deficiency (Sufficiency) - Addendum 040406
    • F5T1S2 Statement of Indicated and Requested Rate of Return
      • F5T1S2 Statement of Indicated and Requested Rate of Return - Revised 31/01/06
      • F5T1S2 Statement of Indicated and Requested Rate of Return - Addendum 040406
    • F5T1S3 Comparison of Revenue Deficiency (Sufficiency) (Bridge Year 2005 vs. Actual 2004)
      • F5T1S3 Comparison of Revenue Deficiency (Sufficiency) Bridge Year 2005 vs. Actual 2004)
      • F5T1S3 Comparison of Revenue Deficiency (Sufficiency) (Bridge Year 2005 vs. Actual 2004) - Addendum 040406
    • F5T2S1 Statement of Utility Income
      • F5T2S1 Statement of Utility Income - Revised 31/01/06
      • F5T2S1 Statement of Utility Income - Addendum 040406
  • F6 Historical Year - 2004
    • F6T1S1 Calculation of Revenue Deficiency (Sufficiency)
    • F6T1S2 Statement of Indicated and Requested Rate of Return
    • F6T1S3 Comparison of Revenue Deficiency (Sufficiency) (Actual 2004 vs. Board Approved 2004)
    • F6T2S1 Statement of Utility Income
• G - Cost Allocation
  • G1 - Written Evidence
    • G1T1 Cost Allocation
    • G1T1 Cost Allocation - Appendix B - Revised 040406
  • G2 - Special Studies
  • G3 - Cost Allocation Study
    • G3T1S1 Cost Allocation Study - Description of Methodology
    • G3T1S2 Reconciliation of Statement of Utility Income to Cost Study
    • G3T2S1 Summary Revenue Requirement - By Function
    • G3T2S2 Summary Revenue Requirement - By Rate Class
    • Functional-Classification Allocation Summaries:
    • G3T2S3 FCA Summaries - Purchase Production System
    • G3T2S4 FCA Summaries - Purchase Production Other
    • G3T2S5 FCA Summaries - Purchase Production Demand
    • G3T2S6 FCA Summaries - Storage Dehydrator Demand
    • G3T2S7 FCA Summaries - Storage Dehydrator Commodity
    • G3T2S8 FCA Summaries - Storage Excluding Dehydrator Delivery
    • G3T2S9 FCA Summaries - Storage Excluding Dehydrator Commodity
    • G3T2S10 FCA Summaries - Storage Excluding Dehydrator Space
    • G3T2S11 FCA Summaries - Storage Excluding Dehydrator System Integrity
    • G3T2S12 FCA Summaries - Dawn Station Demand
    • G3T2S13 FCA Summaries - Dawn Station Commodity
    • G3T2S14 FCA Summaries - Dawn Station Customer (Tecumseh Metering)
    • G3T2S15 FCA Summaries - Dawn-Trafalgar Easterly Demand (excluding Oil Springs East Metering)
    • G3T2S16 FCA Summaries - Oil Springs East Metering
    • G3T2S17 FCA Summaries - Dawn-Trafalgar Easterly Commodity
    • G3T2S18 FCA Summaries - Dawn-Trafalgar Westerly Commodity
    • G3T2S19 FCA Summaries - Other Transmission Demand
    • G3T2S20 FCA Summaries - Ojibway-St. Clair Demand
    • G3T2S21 FCA Summaries - Objibway-St. Clair Commodity
    • G3T2S22 FCA Summaries - Distribution Demand
    • G3T2S23 FCA Summaries - Distribution Commodity
    • G3T2S24 FCA Summaries - Distribution Customer
    • G3T3S1 Functional Detail Report
    • G3T3S2 Accounting Sub-Schedules - Depreciation & Property Tax
    • G3T3S3 Accounting Sub-Schedules - Labour
    • G3T3S4 Functionalization Factors
    • Classification Detail Reports:
    • G3T4S1 Purchase / Production
    • G3T4S2 Storage Dehydrator
    • G3T4S3 Storage Excluding Dehydrator
    • G3T4S4 Dawn Station
    • G3T4S5 Dawn-Trafalgar Easterly
    • G3T4S6 Dawn-Trafalgar Westerly
    • G3T4S7 Other Transmission
    • G3T4S8 Ojibway-St. Clair
    • G3T4S9 Distribution
    • G3T4S10 Classification Factors
    • G3T5S1 Total Allocation Detail Report
    • G3T5S2 Purchase Production System
    • G3T5S3 Purchase Production Other
    • G3T5S4 Purchase Production Demand
    • G3T5S5 Storage Dehydrator Demand
    • G3T5S6 Storage Dehydrator Commodity
    • G3T5S7 Storage Excluding Dehydrator Delivery
    • G3T5S8 Storage Excluding Dehydrator Commodity
    • G3T5S9 Storage Excluding Dehydrator Space
    • G3T5S10 Storage Excluding Dehydrator System Integrity
    • G3T5S11 Dawn Station Demand
    • G3T5S12 Dawn Station Commodity
    • G3T5S13 Dawn Station Customer (Tecumseh Metering)
    • G3T5S14 Dawn-Trafalgar Easterly Demand (excluding Oil Springs East Metering
    • G3T5S15 Oil Springs East Metering
    • G3T5S16 Dawn-Trafalgar Easterly Commodity
    • G3T5S17 Dawn-Trafalgar Westerly Commodity
    • G3T5S18 Other Transmission Demand
    • G3T5S19 Ojibway-St. Clair Demand
    • G3T5S20 Ojibway-St. Clair Commodity
    • G3T5S21 Distribution Demand
    • G3T5S22 Distribution Commodity
    • G3T5S23 Distribution Customer
    • G3T5S24 Allocation Factors
    • G3T5S25 Allocation of Gas Supply Firm Transportation Demand Costs
    • G3T5S26 Blended Allocator Detail Reports
• H - Rate Design
  • H1 - Written Direct
    • H1T1 Rate Design - In-franchise
    • H1T2 Rate Design - Ex-franchise
      • H1T2 page 14, line 11 - Corrected 042806
    • H1T2S1 Rate M12 General Terms and Conditions
    • H1T2S2 Rate C1 General Terms and Conditions
    • H1T2S3 Rate M12 Firm Transportation Contract
    • H1T2S4 Blacklined Rate M12 General Terms and Conditions
    • H1T2S5 Rate C1 Storage Contract
    • H1T2S6 Blacklined Rate C1 General Terms and Conditions
    • H1T2S7 HUB Contract
    • H1T3 Direct Purchase Administration
  • H2 - Special Studies
    • H2T1 Review of the Cost Allocation and Rate Design of the General Service (Rate M2) Rate Class - Navigant Consulting
  • H3 - Rate Design Schedules
    • H3T1S1 Revenue Deficiency Recovery - In-franchise and Ex-franchise
    • H3T1S2 Detailed In-franchise and Ex-franchise Rates
    • H3T1S3 Percentage Change in Average Unit Price
    • H3T1S4 2007 Delivery-Related Cost of Gas Deficiency (Sufficiency) by Component
    • H3T2S1 Summary of Changes to Rates
    • H3T2S2 Summary of Average Interruptible Rate Changes
    • H3T2S3 M12 Monthly Transportation Fuel Ratios and Rates
    • H3T3S1 Changes to Existing Rate Schedules - Blacklined Version
    • H3T3S2 Proposed 2008 Rate M1, M2, U1, U2 Rate Schedules
    • H3T4S1 General Service Customer Bill Impacts
    • H3T4S2 General Service Rate Change History
    • H3T5S1 Storage Rate Detail - Southern Operations Area
    • H3T5S2 Storage Rate Detail - Northern and Eastern Operations Area
    • H3T6S1 Unbundled Delivery Rate Detail 0 Southern Operations Area
    • H3T7S1 Derivation of Proposed Gas Supply Transportation Charges - Northern and Eastern Operations Area
    • H3T8 Storage and Transportation Services
    • H3T8S1 S&T Services - Review of Rate M13
    • H3T8S2 S&T Services - Review of Rate M16
    • H3T8S3 S&T Services - Calculation of m13/M16 Transmission Commodity Charge
    • H3T8S4 S&T Services - Review of Rate C1
    • H3T9S1 Calculation of Supplemental Service Charges
    • H3T10S1 Summary of Deferral Accounts included in 2007 Rates
    • H3T11 Rate Design Proposals
    • H3T11S1 Rate Design Proposals - 2007 Revenue Proof for M2 and R01 Monthly Charge
    • H3T11S2 Rate Design Proposals - Proposed General Service Redesign based on 2007 Allocated Costs
    • H3T11S3 Rate Design Proposals - 2008 Incremental Gas Distribution rule (GDAR) Rule
    • H3T11S4 Rate Design Proposals - Proposed 2008 General Service Rates including GDAR Costs
• J - Union Gas IR Responses
  • J1 - Board Staff
    • J1.01
    • J1.02
    • J1.03
    • J1.04
    • J1.05
    • J1.06
    • J1.07
    • J1.08
    • J1.09
    • J1.10
    • J1.11
    • J1.12
    • J1.13
    • J1.14
    • J1.15
    • J1.16
    • J1.17
    • J1.18
    • J1.19
    • J1.20
    • J1.21
    • J1.22
    • J1.23
    • J1.24
    • J1.25
    • J1.26
    • J1.27
    • J1.28
    • J1.29
    • J1.30
    • J1.31
    • J1.32
    • J1.33
    • J1.34
    • J1.35
    • J1.36
    • J1.37
    • J1.38
    • J1.39
    • J1.40
    • J1.41
    • J1.42
    • J1.43
    • J1.44
    • J1.45
    • J1.46
    • J1.47
    • J1.48
    • J1.49
    • J1.50
    • J1.51
    • J1.52
    • J1.53
    • J1.54
    • J1.55
    • J1.56
    • J1.57
    • J1.58
    • J1.59
    • J1.60
    • J1.61
    • J1.62
    • J1.63
    • J1.64
    • J1.65
    • J1.66
    • J1.67
    • J1.68
    • J1.69
    • J1.70
    • J1.71
    • J1.72
    • J1.73
    • J1.74
    • J1.75
    • J1.76
    • J1.77
    • J1.78
  • J2 - CCC, IGUA, VECC - Issue 4.3
    • J2.01
    • J2.02
      • J2.02 - Corrected 051806
    • J2.03
    • J2.04
    • J2.05
    • J2.06
    • J2.07
    • J2.08
    • J2.09
    • J2.10
    • J2.11
    • J2.12
    • J2.13
    • J2.14
    • J2.15
    • J2.16
    • J2.17
    • J2.18
    • J2.19
    • J2.20
    • J2.21
    • J2.22
    • J2.23
    • J2.24
      • J2.24 - Corrected 051806
    • J2.25
    • J2.26
    • J2.27
    • J2.28
    • J2.29
    • J2.30
    • J2.31
    • J2.32
    • J2.33
    • J2.34
    • J2.35
    • J2.36
    • J2.37
    • J2.38
      • J2.38 - Corrected 051806
    • J2.39
    • J2.40
    • J2.41
    • J2.42
  • J3 - Canadian Manufacturers and Exporters
    • J3.01
    • J3.02
    • J3.03
    • J3.04
    • J3.05
    • J3.06
    • J3.07
    • J3.08
    • J3.09
    • J3.10
    • J3.11
    • J3.12
    • J3.13
    • J3.14
    • J3.15
    • J3.16
    • J3.17
    • J3.18
    • J3.19
    • J3.20
    • J3.21
    • J3.22
    • J3.23
    • J3.24
    • J3.25
    • J3.26
    • J3.27
    • J3.28
    • J3.29
    • J3.30
    • J3.31
    • J3.32
    • J3.33
    • J3.34
    • J3.35
    • J3.36
  • J4 - Cities of Sudbury & Timmins and FONOM
    • J4.01
    • J4.02
    • J4.03
    • J4.04
    • J4.05
    • J4.06
    • J4.07
    • J4.08
    • J4.09
    • J4.10
    • J4.10 - Corrected 042806
    • J4.11
  • J5 - City of Kitchener
    • J5.01
    • J5.02
    • J5.03
    • J5.03 (j) - Supplemental 042806
    • J5.04
    • J5.04 - Supplemental 042806
    • J5.05
    • J5.06
    • J5.07
    • J5.08
    • J5.09
    • J5.10
    • J5.11
    • J5.12
    • J5.13
  • J6 - Consumers Council of Canada
    • J6.01
    • J6.02
    • J6.03
    • J6.04
    • J6.05
    • J6.06
    • J6.07
    • J6.08
    • J6.09
    • J6.10
    • J6.11
    • J6.12
    • J6.13
    • J6.14
    • J6.15
    • J6.16
    • J6.17
    • J6.18
    • J6.19
    • J6.20
    • J6.21
    • J6.22
    • J6.23
    • J6.24
    • J6.25
    • J6.26
    • J6.27
    • J6.28
    • J6.28 - Corrected 042806
    • J6.29
    • J6.30
    • J6.31
    • J6.32
    • J6.33
    • J6.34
    • J6.35
    • J6.36
    • J6.37
    • J6.38
    • J6.39
    • J6.40
    • J6.41
    • J6.42
    • J6.43
    • J6.44
    • J6.45
    • J6.46
    • J6.47
    • J6.48
    • J6.49
    • J6.50
    • J6.51
    • J6.52
  • J7 - Coral Energy Canada Inc.
    • J7.01
    • J7.02
    • J7.03
    • J7.04
    • J7.05
    • J7.06
    • J7.07
    • J7.08
    • J7.09
    • J7.10
    • J7.11
    • J7.12
    • J7.13
    • J7.14
    • J7.15
  • J9 - Enbridge Gas Distribution Inc.
    • J9.01
    • J9.02
  • J10 - Energy Probe
    • J10.01
    • J10.02
    • J10.03
    • J10.04
    • J10.05
    • J10.06
    • J10.07
    • J10.08
    • J10.09
    • J10.10
    • J10.11
    • J10.12
    • J10.13
    • J10.14
  • J13 - Industrial Gas Users Association
    • J13.01
    • J13.02
    • J13.03
    • J13.04
    • J13.05
    • J13.06
    • J13.07
    • J13.08
    • J13.09
    • J13.10
    • J13.11
    • J13.12
    • J13.13
    • J13.14
    • J13.15
    • J13.16
    • J13.17
    • J13.18
    • J13.19
    • J13.20
    • J13.21
    • J13.22
    • J13.23
    • J13.24
    • J13.25
    • J13.26
    • J13.27
    • J13.28
    • J13.29
    • J13.30
    • J13.31
    • J13.32
    • J13.33
    • J13.34
  • J14 - London Property Management Association
    • J14.01
    • J14.02
    • J14.03
    • J14.04
    • J14.05
    • J14.06
    • J14.07
    • J14.08
    • J14.09
    • J14.10
    • J14.11
    • J14.12
    • J14.13
    • J14.14
    • J14.15
    • J14.16
    • J14.17
    • J14.18
    • J14.19
    • J14.20
    • J14.21
    • J14.22
    • J14.23
    • J14.24
    • J14.25
    • J14.26
    • J14.27
    • J14.28
    • J14.29
    • J14.30
    • J14.31
    • J14.32
    • J14.33
    • J14.34
    • J14.35
    • J14.36
    • J14.37
    • J14.38
    • J14.39
    • J14.40
    • J14.41
    • J14.42
    • J14.43
    • J14.44
    • J14.45
    • J14.46
    • J14.47
    • J14.48
    • J14.49
    • J14.50
    • J14.51
    • J14.52
    • J14.53
    • J14.54
    • J14.54 (f) - Corrected 042806
    • J14.55
    • J14.56
    • J14.57
    • J14.58
    • J14.59
    • J14.60
    • J14.61
    • J14.62
    • J14.63
    • J14.64
    • J14.65
    • J14.66
    • J14.67
    • J14.68
    • J14.69
    • J14.70
    • J14.71
    • J14.72
    • J14.73
    • J14.74
    • J14.75
    • J14.76
    • J14.77
    • J14.78
    • J14.79
    • J14.80
    • J14.81
    • J14.82
    • J14.83
    • J14.84
    • J14.85
    • J14.86
    • J14.87
    • J14.88
  • J17 - Ontario Association of Physical Plant Administrators
    • J17.01
    • J17.02
    • J17.03
    • J17.04
    • J17.05
  • J18 - Ontario Energy Savings Corp.
    • J18.01
    • J18.02
    • J18.03
    • J18.04
    • J18.05
    • J18.06
    • J18.07
    • J18.08
    • J18.09
    • J18.10
    • J18.11
    • J18.12
    • J18.13
    • J18.14
  • J21 - School energy Coalition
    • J21.01
    • J21.02
    • J21.03
    • J21.04
    • J21.05
    • J21.06
    • J21.07
    • J21.08
    • J21.09
    • J21.10
    • J21.11
    • J21.12
    • J21.13
    • J21.14
    • J21.15
    • J21.16
    • J21.17
    • J21.18
    • J21.19
    • J21.20
    • J21.21
    • J21.22
    • J21.23
    • J21.24
    • J21.25
    • J21.26
    • J21.27
    • J21.28
    • J21.29
    • J21.30
  • J22 - Sithe Global Power Goreway
    • J22.01
    • J22.02
    • J22.03
    • J22.04
  • J23 - Superior Energy Management
    • J23.01
    • J23.02
    • J23.03
    • J23.04
    • J23.05
    • J23.06
    • J23.07
    • J23.08
  • J25 - TransAlta Cogeneration L.P.
    • J25.01
    • J25.02
    • J25.03
    • J25.04
    • J25.05
    • J25.06
    • J25.07
    • J25.08
  • J26 - TransCanada Energy Limited
    • J26.01
  • J27 - TransCanada PipeLines Limited
    • J27.01
    • J27.02
    • J27.03
    • J27.04
    • J27.05
    • J27.06
    • J27.07
    • J27.08
    • J27.09
    • J27.10
    • J27.11
    • J27.12
    • J27.13
    • J27.14
    • J27.15
    • J27.16
    • J27.17
    • J27.18
    • J27.19
    • J27.20
    • J27.21
    • J27.22
    • J27.23
    • J27.24
    • J27.25
    • J27.26
    • J27.27
    • J27.28
    • J27.29
  • J29 - Vulnerable Energy Consumers Coalition (PIAC)
    • J29.01
    • J29.02
    • J29.03
    • J29.04
    • J29.05
    • J29.06
    • J29.07
    • J29.08
    • J29.09
    • J29.10
    • J29.11
    • J29.12
    • J29.13
    • J29.14
    • J29.15
    • J29.16
    • J29.17
    • J29.18
    • J29.19
    • J29.20
    • J29.21
    • J29.22
    • J29.23
    • J29.24
    • J29.25
    • J29.26
    • J29.27
    • J29.28
    • J29.29
    • J29.30
    • J29.31
    • J29.32
    • J29.33
    • J29.34
  • J30 - Wholesale Gas Service Purchasers Group
    • J30.01
    • J30.02
    • J30.03
    • J30.04
    • J30.05
    • J30.06
    • J30.07
    • J30.08
    • J30.09
    • J30.10
    • J30.11
    • J30.12
    • J30.13
    • J30.14
  • J31 - Marc Crockford
    • J31.01
    • J31.02
    • J31.03
    • J31.04
    • J31.05
    • J31.06
    • J31.07
    • J31.08
    • J31.09
    • J31.10
    • J31.11
    • J31.12
    • J31.13
    • J31.14
    • J31.15
    • J31.16
    • J31.17
    • J31.18
    • J31.19
    • J31.20
    • J31.21
    • J31.22
    • J31.23
    • J31.24
    • J31.25
    • J31.26
    • J31.27
    • J31.28
    • J31.29
    • J31.30
    • J31.31
    • J31.32
    • J31.33
    • J31.34
    • J31.35
    • J31.36
    • J31.37
    • J31.38
    • J31.39
    • J31.40
    • J31.41
    • J31.42
    • J31.43
    • J31.44
    • J31.45
    • J31.46
    • J31.47
    • J31.48
    • J31.49
    • J31.50
    • J31.51
    • J31.52
    • J31.53
    • J31.54
    • J31.55
    • J31.56
    • J31.57
    • J31.58
    • J31.59
    • J31.60
    • J31.61
    • J31.62
    • J31.63
    • J31.64
    • J31.65
    • J31.66
    • J31.67
    • J31.68
    • J31.69
    • J31.70
    • J31.71
    • J31.72
    • J31.73

• K - Intervenor Evidence
  • K2 - CCC, IGUA, VECC
  • K10 - Energy Probe
  • K15 - LIEN
  • K21 - SEC
  • K31 - Marc Crockford
• L - Intervenor IR Responses
  • L2 - CCC, IGUA, VECC
  • L10 - Energy Probe
  • L15 - LIEN
  • L21 - SEC

• Union Gas - Other Material
  • General Service Demand Forecast Backup Information (Exh. C1, Tab 1)
  • Affiliate Services Service Agreements (SAs) (Exh. D1, Tab)
    • Inbound
      • Duke Energy Business Services (DEBS - DEC)
        • Corporate Services 2005 Service Assignment
        • Financial Planning & Analysis 2005 Service Assignment
        • Global Sourcing & Logistics 2005 Service Assignment
        • Human Resources 2005 Service Assignment
        • Information Management 2005 Service Assignment
        • Audit Services 2005 Service Assignment
        • CDO 2005 Service Assignment
        • CISS (Insurance) 2005 Service Assignment
        • General Counsel 2005 Service Assignment
        • PRP 2005 Service Assignment
        • Tax 2005 Service Assignment
        • Treasury 2005 Service Assignment
      • Duke Energy Gas Transmission (DEGT US)
        • Controller 2005 Service Assignment Template New
        • Human Resources 2005 Service Assignment Template New
        • Information Technology 2005 Service Assignment Template April Update
        • Paymaster 2005 Service Assignment
        • ST Marketing 2005 Service Assignment Template
        • Strategic Planning 2005 Service Assignment Template
        • Technical Services 2005 Service Assignment Template
        • Transmission Services 2005 Service Assignment Template
      • Duke Energy Gas Transmission (DEGT West)
        • Audit Services 2005 Service Agreement
        • Corporate Services 2005 Service Assignment
        • EH&S 2005 Service Assignment
        • Global Sourcing 2005 Service Assignment
        • Human Resources 2005 Service Assignment
        • Insurance Services 2005 Service Assignment Template
        • ITI 2005 Service Assignment Template
        • Legal Services 2005 Service Assignment Template
        • Paymaster 2005 Service Assignment
        • Public Affairs 2005 Service Assignment Template
        • Tax Services 2005 Service Assignment
      • St. Clair Pipelines (SC96)
        • EH&S 2005 Service Assignment
        • Executive 2005 Service Assignment Template
        • System Planning 2005 Service Assignment
    • Outbound
      • BC Pipelines & Field Services (BCP&FS)
        • Controller 2005 Service Assignment Template
        • Corporate Services 2005 Service Assignment Template
        • EHS 2005 Service Assignment Template
        • Human Resources 2005 Service Assignment Template New
        • IM-FMIS 2005 Service Assignment Template
        • Audit Services 2005 Service Assignment
        • IM-HRIS 2005 Service Assignment Template
        • ITI 2005 Service Assignment Template
        • Tax 2005 Service Assignment Template
      • Duke Energy Gas Transmission (DEGT-US)
        • Executive 2005 Service Assignment Template
      • McMahon Cogeneration Plant (MCGP)
        • Corporate Services 2005 Service Assignment Template
        • Tax 2005 Service Assignment Template
      • Market Hub Partners (MHP)
        • Underground Storage 2005 Service Assignment Template
        • Asset Ops STO 2005 Service Assignment Template Updated
        • Tech Support 2005 Service Assignment Template
        • Controller 2005 Service Assignment Template
        • Corporate Services 2005 Service Assignment Template
      • National Claims Services (NCS)
        • Insurance 2005 Service Assignment Template
      • St. Clair Pipelines (SC96)
        • Controller 2005 Service Assignment Template
        • Corporate Services 2005 Service Assignment Template
        • EHS 2005 Service Assignment Template
        • Executive 2005 Service Assignment Template
        • Human Resources 2005 Service Assignment Template New
        • IM-HRIS 2005 Service Assignment Template
        • Office Space Services 2005 Service Assignment
        • Tax 2005 Service Assignment Template
      • St. Clair Pipelines Limited Partnership (SCPLP)
        • Asset Ops Hamilton 2005 Service Assignment Template
        • Asset Ops STO 2005 Service Assignment Template
        • Capacity Planning 2005 Service Assignment Template
        • Controller 2005 Service Assignment Template
        • Corporate Services 2005 Service Assignment Template
        • Gas Control 2005 Service Assignment Template
        • Gas Management Services 2005 Service Assignment Template
        • Tax 2005 Service Assignment Template
        • Tech Support 2005 Service Assignment Template
      • Westcoast Transmission Company Limited (WCTL)
        • Tax 2005 Service Assignment Template
      • Westcoast Energy Inc. (WEI)
        • Corporate Services 2005 Service Assignment Template
        • S&M Ford CoGen 2005 Service Assignment Template
        • Tax 2005 Service Assignment Template
      • Westcoast Gas Services Inc. (WGSI)
        • Controller 2005 Service Assignment Template
        • Corporate Services 2005 Service Assignment Template
        • EHS 2005 Service Assignment Template
        • Human Resources 2005 Service Assignment Template New
        • IM-HRIS 2005 Service Assignment Template
        • ITI 2005 Service Assignment Template
        • Tax 2005 Service Assignment Template
      • Westcoast Indemnity Corporation Ltd. (WICL)
        • Tax 2005 Service Assignment Template
      • Westcoast Power Inc. (WPI)
        • Controller 2005 Service Assignment Template
        • Corporate Services 2005 Service Assignment Template
        • Human Resources 2005 Service Assignment Template New
        • IM-HRIS 2005 Service Assignment Template
        • Tax 2005 Service Assignment Template
• Draft Rate Order - November 23, 2006
  • Cover Letter - November 27, 2006
• Approved Rate Order - December 19, 2006

If you have any difficulty accessing the information listed above, please contact Joanne Clark at jclark@uniongas.com or 519-436-4600, ext. 2133.