{"text_format":"1","workbook":"xlsx","n_sheets":32,"sheets":["Index","RFS Inc","DISAGG Inc","DISAGG Opex","DISAGG Aloc1","DISAGG Aloc2","PTS Adj","PTS PriceRedn","PTS PDisc","PTS Rev","DISAGG Assets","PTS Rec Assets","PTS Asset Aging","DISAGG ProvSum","PTS ProvRec ","INF RelPartTrans","INF RevRec","Historic Opex Summary","Hist Opex by Cat. Part Year","Historic Opex by Category Yr1","Historic Opex by Category Yr2","Historic Opex by Category Yr3","Historic Opex by Category Yr4","Historic Opex by Category Yr5","Historic Capex by Category","Hist Capex by Asset Class ","Hist Capex - Network","Hist Capex - Non-Network","Commentary on Opex","Commentary on Historic Capex","Opex Instructions","Historic Capex Instructions"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":5,"defined_names":78,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Index","index":0,"n_rows":80,"n_cols":5,"rows_kept":80,"cut":false,"hidden":false,"merged":[[67,1,72,1],[73,1,76,1],[77,1,80,1],[53,1,56,1],[1,1,1,4],[57,1,66,1],[7,1,13,1],[14,1,20,1],[49,1,52,1],[26,1,36,1],[21,1,25,1]]}
[]
[null,"INFORMATION DISCLOSURE REQUIREMENTS"]
[]
[null,null,"TABLE OF CONTENTS"]
[null,null,"for the year ended [type here]"]
[]
[null,"TYPE","PROFORMA STATEMENT","STATEMENT NUMBER","PAGE"]
[null,"Regulatory Financial Statements"]
[null,null,"Income Statement","RFS Inc",1]
[]
[]
[]
[]
[]
[null,"Disaggregation Statements"]
[null,null,"Income Statement","DISAGG Inc",2]
[]
[]
[]
[]
[]
[null,"Workpapers supporting the Disaggregation Statements:"]
[null,null,"Operations and maintenance expenditure","DISAGG Opex",3]
[null,null,"Causal allocations","DISAGG Aloc1",4]
[null,null,"Non-causal allocations","DISAGG Aloc2",5]
[]
[null,"Prescribed Transmission Services"]
[null,null,"Regulatory adjustment journals","PTS Adj",6]
[]
[null,null,"Price reduction/recovery ","PTS PriceRedn",7]
[]
[null,null,"Discount","PTS  Disc",8]
[]
[null,null,"Revenue analysis","PTS Rev",9]
[]
[]
[]
[null,"Asset schedules and supporting papers:"]
[]
[null,"Disaggregation Statements","Summary of Disaggregation Statement Assets","DISAGG Assets",10]
[null,"Prescribed Transmission Services","Reconciliation of Property, Plant and Equipment","PTS Rec Assets",11]
[null,null,"Asset Aging Schedule","PTS Asset Aging",12]
[]
[null,"Provisions Schedules:"]
[null,"Disaggregation Statements","Provisions Summary","DISAGG ProvSum",13]
[]
[null,"Prescribed Transmission Services","Provisions Reconciliation","PTS ProvRec",{"$f":"E45+1","v":14}]
[]
[]
[null,"Information"]
[null,null,"Related Party Transactions","Inf Rel Part Trans",15]
[null,null,"Revenue Reconciliation","Inf Rev Rec",16]
[]
[null,"Non-financial Schedules"]
[null,null,"Current Map of the Network","NFS Curr Map Netw","na"]
[null,null,"One-year Demand Forecast","NFS Curr Demand","na"]
[]
[null,"Historic Operating Expenditure (Opex)","Revenue Reset Information"]
[]
[null,null,"Historic Opex by Category - Summary","HOE Sum",17]
[null,null,"Historic Opex by Category base year","HOE Base",18]
[null,null,"Historic Opex by Category 1st FY","HOE 1st FY",19]
[null,null,"Historic Opex by Category 2nd FY","HOE 2ndt FY",20]
[null,null,"Historic Opex by Category 3rd FY","HOE 3rdt FY",21]
[null,null,"Historic Opex by Category 4th FY","HOE 4th FY",22]
[null,null,"Historic Opex by Category 5th FY","HOE 5th FY",23]
[]
[null,"Historic Capital Expenditure (Capex)"]
[null,null,"Historic Capex by Category","HCE Cat",24]
[null,null,"Historic Capex by Asset Class ","HCE Ass Cls",25]
[null,null,"Historic Capex - Network","HCE Netw",26]
[null,null,"Historic Capex - Non-Network","HCE Non Netw",27]
[]
[null,"Commentary"]
[null,null,"Commentary on Opex","Comm Opex",28]
[null,null,"Commentary on Historic Capex","Comm Hist Capex",29]
[]
[null,"Instructions"]
[null,null,"Opex Instructions","Ins Opex",30]
[null,null,"Historic Capex Instructions","Ins Capex",31]

{"sheet":"RFS Inc","index":1,"n_rows":41,"n_cols":8,"rows_kept":41,"cut":false,"hidden":false,"merged":[[4,0,4,7],[1,0,1,7],[36,0,36,7]]}
[]
["INCOME STATEMENT - PRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["Account code or reference to Account Code",null,"Description","Disaggregation Statement  -  Prescribed Transmission Services","Journal number","Regulatory adjustments","Regulatory financial statements","Support reference"]
[null,null,null,"$'000",null,"$'000","$'000"]
[null,null,null,null,null,"Dr/(Cr)"]
[]
[null,"Network charges"]
[null,"Gross proceeds from sale of assets"]
[null,"Other revenue (analysed as appropriate)"]
[]
[null,"Total Revenue",null,{"$f":"SUM(D12:D16)","v":0},null,{"$f":"SUM(F12:F16)","v":0},{"$f":"SUM(G12:G16)","v":0}]
[]
[]
[null,"Opex costs "]
[null,"-","Network operations"]
[null,"-","Network maintenance (Analysed"]
[null,null," as appropriate by Discretionary Headings)"]
[null,"-","Other costs (Analysed as appropriate by "]
[null,null,"Discretionary Headings)"]
[null,"Depreciation"]
[null,"Book value of assets disposed"]
[]
[null,"Earnings before Interest and Tax (EBIT)",null,{"$f":"SUM(D18:D28)","v":0},null,{"$f":"SUM(F18:F28)","v":0},{"$f":"SUM(G18:G28)","v":0}]
[]
[]
[]
[null,"Taxation"]
[]
[]
["Note:"]
["In addition it is mandatory to produce for each cost or revenue item that has been allocated to the Prescribed Services \nSegment a supporting workpaper that includes the following: "]
["a) the amounts that have been directly attributed to the Prescribed Services Segment"]
["b) the amounts that have been allocated to each Prescribed Services Segment"]
["c) a description of the allocation basis "]
["d) the numeric quantity of each allocator."]

{"sheet":"DISAGG Inc","index":2,"n_rows":54,"n_cols":10,"rows_kept":54,"cut":false,"hidden":false,"merged":[[1,0,1,9],[4,0,4,9],[49,0,49,9]]}
[]
["DISAGGREGATION STATEMENT - INCOME"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["Account code or reference to Account Code",null,"Description","Audited financial statements",null,"Prescribed Transmission Services","Negotiated Transmission Services","Non-Regulated Transmission Services","Not Allocated","Workpaper reference"]
[null,null,null,"$'000",null,"$'000","$'000","$'000","$'000"]
[]
[null,"Network charges"]
[null,"External project work"]
[]
[null,"Gross proceeds from sale of assets"]
[null,"Other revenue (analysed as appropriate)"]
[]
[null,"Total Revenue"]
[]
[null,"Opex costs "]
[null,"-","Network operations "]
[null,"-","Network maintenance (Analysed"]
[null,null," as appropriate by Discretionary Headings)"]
[null,"-","Other costs (Analysed as appropriate by "]
[null,null,"Discretionary Headings)"]
[null,"Depreciation "]
[null,"Book value of assets disposed"]
[]
[null,"Earnings before Interest and Tax (EBIT)"]
[]
[null,"Interest and dividend income"]
[null,"Finance charges"]
[]
[null,"Profit(loss) before Income Tax Expense "]
[]
[null,"Australian income tax expense"]
[null,"Deferred income tax"]
[null,"Other income tax"]
[]
[]
[]
[null,"Profit(loss) after income tax expense"]
[]
[null,"Dividends paid"]
[]
[null,"Retained Profit(Loss)"]
[]
[]
["Note:"]
["In addition it is mandatory to produce for each cost or revenue item that has been allocated to the Prescribed Services \nSegment a supporting workpaper that includes the following:"]
["a) the amounts that have been directly attributed to the Prescribed Services Segment"]
["b) the amounts that have been allocated to the Prescribed Services Segment"]
["c) a description of the allocation basis "]
["d) the numeric quantity of each allocator."]

{"sheet":"DISAGG Opex","index":3,"n_rows":61,"n_cols":13,"rows_kept":61,"cut":false,"hidden":false,"merged":[[4,0,4,12],[1,0,1,12],[60,2,60,11]]}
[]
["OPERATIONS AND MAINTENANCE EXPENDITURE"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["Account code or reference to account code",null,null,"Account Heading",null,null,"Ticks to indicate which rows are intersegmental costs",null,"Prescribed Transmission Services","Negotiated Transmission Services","Non-Regulated Transmission Services","Not Allocated","Total"]
[null,null,null,null,null,null,null,null,"$'000","$'000","$'000","$'000","$'000"]
[]
[null,null,null,"Directly Attributed Costs"]
[null,null,null,"(Analysed 'as appropriate by Discretionary Headings)"]
[]
[null,null,null,"Other costs (Analysed as appropriate by Discretionary Headings)"]
[]
[]
[null,null,null,null,null,null,"Subtotal of Directly Attributed costs"]
[]
[]
[]
[null,null,null,"Allocated Costs","Basis of allocation",null,"Work paper Ref.**"]
[null,null,null,"(Analysed 'as appropriate by Discretionary Headings)"]
[null,null,null,null,"'Causal / Non- Causal*"]
[]
[null,null,null,"Other costs (Analysed as appropriate by Discretionary Headings)"]
[null,null,null,null,"Causal / Non- Causal*"]
[]
[null,null,null,null,null,null,"Subtotal of Allocated costs"]
[]
[]
[null,null,null,null,null,null,"Total Opex Costs per DISAGG FPerf"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null," Total"]
[]
[]
["Explanation of opex costs required by the Commission (for example, bushfire costs, insurance etc)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"*","Delete as appropriate"]
[null,null,"**","For each Account Heading item subject to Causal allocation, ensure that it is included on a  workpaper  Aloc 1"]
[null,null,null,"For each Account Heading item subject to Non-Causal allocation, ensure that it is included on a  workpaper  Aloc 2"]
[null,null,"Note:  Where Intersegmental costs arise, the total costs of all Business Segments will be greater than the costs \nin the Base Accounts. This is why the reconciliation to the Base Accounts is required on this schedule."]

{"sheet":"DISAGG Aloc1","index":4,"n_rows":27,"n_cols":8,"rows_kept":27,"cut":false,"hidden":false,"merged":[[1,0,1,7],[4,10,4,11],[4,0,4,7],[8,0,8,7]]}
[]
["CAUSAL ALLOCATION"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["A copy of this workpaper is to be produced for each Causal basis that has been used to allocate costs between Business Segments."]
[]
[null,"1.   Causal basis of allocation …………………………………………………………….."]
[]
[null,"2.  Complete the table set out below to indicate: "]
[null,"-   the Account Headings and the amounts subject to this Causal basis; and"]
[null,"-   the description and quanta of allocator that has been used"]
[]
["Account code or reference to account code","Account Heading",null,"Prescribed Transmission Services","Negotiated Transmission Services","Non-Regulated Transmission Services","Not Allocated","Total"]
[null,null,null,"$'000","$'000","$'000","$'000","$'000"]
[null,"For each Account Heading that has been "]
[null,"allocated on this basis, provide the following information"]
[]
[null,"Numeric quantity of allocator  (eg no of man-hours)"]
[null,"Corresponding cost allocation"]
[]
[]
[]
[null,"3.   Provide a detailed description and explanation of the basis of allocation:"]

{"sheet":"DISAGG Aloc2","index":5,"n_rows":56,"n_cols":8,"rows_kept":56,"cut":false,"hidden":false,"merged":[[1,0,1,6],[45,1,45,8],[17,1,17,2],[4,9,4,10],[8,0,8,8],[12,1,12,8],[4,0,4,7],[14,1,14,2]]}
[]
["NON-CAUSAL ALLOCATION"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["A copy of this workpaper is to be produced for each Non-causal basis that has been used to\n allocate costs between Business Segments."]
[]
[null,"1.   Non-causal basis of allocation ………………………………………"]
[]
[null,"2.  Complete the table set out below to indicate the Account Headings and the \namounts subject to this non-causal basis."]
[null,"     "]
["Account code or reference to account code","Account Heading",null,"Prescribed Transmission Services","Negotiated Transmission Services","Non-Regulated Transmission Services","Not Allocated","Total"]
[null,null,null,"$'000","$'000","$'000","$'000","$'000"]
[]
[null,"(List all Account Headings that \nhave been allocated on this basis)"]
[]
[]
[]
[]
[]
[]
[]
[null,"3.   Provide a detailed description and explanation of the basis of allocation:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"4.   Explain why no causal basis could be established:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"5.  Explain the reasons for choosing this non-causal basis and why it was \npreferred over others:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"6.  Date on which the Commission/AER granted approval:"]

{"sheet":"PTS Adj","index":6,"n_rows":58,"n_cols":6,"rows_kept":58,"cut":false,"hidden":false,"merged":[[4,0,4,5],[1,0,1,4]]}
[6]
["REGULATORY ADJUSTMENT JOURNALS - PRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["Journal","Account Debited",null,"Amount",null,"Supporting"]
["number",null,"Account Credited","Debit","Credit","Statement"]
[null,null,null,"$'000","$'000","No."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Note:"]
["This schedule must contain for each Regulatory Adjustment made on "]
["the Income Statement and Balance Sheet, the following:"]
["a) a journal entry showing accounts debited and credited"]
["b) an explanation of why the adjustment has been made."]

{"sheet":"PTS PriceRedn","index":7,"n_rows":31,"n_cols":3,"rows_kept":31,"cut":false,"hidden":false,"merged":[[4,9,4,10],[1,0,1,3],[4,0,4,3]]}
[]
["PRICE REDUCTION/RECOVERY - PRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
[null,"$Customer TUOS","$Common service"]
[null,"general charges","charges"]
["Reduction in prices payable"]
["       by transmission customers"]
[]
[]
[]
[]
["     Total Reduction"]
[]
["*Recovery of  above reduction in prices"]
["     from other transmission customers"]
[]
[]
[]
["     Total Recovery"]
[]
[]
["Note:"]
["Each instance of a price reduction/recovery should be detailed."]
["*The amount of any reduction in a transmission customer's Customer TUOS general charges "]
["and/or common service charges recovered from other transmission customers under clause 6A.26.1"]
["of the Rules. "]

{"sheet":"PTS PDisc","index":8,"n_rows":22,"n_cols":2,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,0,1,7],[4,0,4,7],[21,1,21,2]]}
[]
["PRUDENT DISCOUNTS - PRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
[]
[]
[]
[null,"Number of discounts recovered in previous year"]
["For each discount recovered:"]
[null,"Date of AER approval, if given"]
[null,"Expiry date"]
[null,"Party receiving the discount"]
[null,"Beneficiary of discount"]
[null,"Amount of discount offered in previous year"]
[null,"Amount recovered from the other custumers in previous year"]
[null,"Load subject to discount (max, min, average)"]
["For each discount approved by the AER:"]
[null,"Compliance with conditions - for each condition imposed provide information demonstrating that the condition has been met."]

{"sheet":"PTS Rev","index":9,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[4,9,4,10],[4,0,4,4],[1,0,1,3]]}
[]
["REVENUE ANALYSIS - PRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["Account code or reference","Tariff Category",null,"Amount of electricity transmitted","Revenue"]
[null,null,null,"GWh","$'000"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total"]

{"sheet":"DISAGG Assets","index":10,"n_rows":35,"n_cols":9,"rows_kept":35,"cut":false,"hidden":false,"merged":[[4,10,4,11],[1,0,1,8],[4,0,4,8],[6,0,6,8]]}
[]
["SUMMARY OF DISAGGREGATION STATEMENT ASSETS"]
[]
[]
[]
[]
["Analysis of property, plant and equipment disclosed in disaggregation Statement \n\"DISAGG Bal\", prior to any regulatory adjustments."]
[]
["for the period ended: [type here]"]
[]
[null,null,null,null,"Prescribed Transmission Services","Negotiated Transmission Services","Non-Regulated Transmission Services","Not Allocated","Total"]
[null,null,null,null,"$'000","$'000","$'000","$'000","$'000"]
[]
["Gross book value"]
[]
[null,"Balance brought fwd"]
[null,null,"Revaluation adjustments"]
[null,null,"Additions"]
[null,null,"Disposals / retirements"]
[]
[null,"Balance carried fwd"]
[]
["Accumulated depreciation"]
[]
[null,"Balance brought fwd"]
[null,null,"Revaluation adjustments"]
[null,null,"Depreciation charges"]
[null,null,"Disposals"]
[]
[null,null,"At end of period"]
[]
[]
[]
[]
["Net book value at end of period"]

{"sheet":"PTS Rec Assets","index":11,"n_rows":47,"n_cols":5,"rows_kept":47,"cut":false,"hidden":false,"merged":[[1,0,1,6],[4,0,4,6],[4,8,4,9]]}
[]
["RECONCILIATION OF PROPERTY, PLANT AND EQUIPMENT - \nPRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
[null,null," Asset class","Asset class","Total"]
[null,null,"Discretionary Heading #1","Discretionary Heading #2, etc"]
[null,null,"$'000","$'000","$'000"]
[]
["Gross values "]
["As agreed by the Commission as at 1 July 1999"]
["Plus / minus"]
[null,"Revaluation adjustments"]
[null,"Additions"]
[null,"Disposals / retirements"]
[]
["At prior accounting date"]
[]
[null,"Revaluation adjustments"]
[null,"Disposals during the period"]
[]
["At end of period"]
[]
[]
["Accumulated depreciation"]
[null,"Revaluation adjustments"]
[null,"Depreciation charges"]
[null,"Disposals / retirements"]
[]
["At start of period"]
[]
[null,"Revaluation adjustments"]
[]
[null,"Current period depreciation charge"]
[null,"Depreciation released on disposals"]
[]
[]
["At end of period"]
[]
[null,"Values agreed by the Commission as at 1 July 1999"]
[]
[null,"Net regulatory values at start of period"]
[]
[null,"Net regulatory values at end of period"]

{"sheet":"PTS Asset Aging","index":12,"n_rows":25,"n_cols":8,"rows_kept":25,"cut":false,"hidden":false,"merged":[[1,0,1,7],[4,0,4,7],[4,9,4,10]]}
[12]
["ASSET AGING SCHEDULE - \nPRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["All asset values are net regulatory values"]
[]
[]
[null,null,null,null,null,"Useful life remaining (years after Regulatory Accounting Date)"]
[null,null,"Total","1-5","6-10","11-15","16-20",">20"]
["Asset class",null,"$'000","$'000","$'000","$'000","$'000","$'000"]
[]
[]
[null,"Use same Discretionary Headings as Statement \"PTS Rec Assets\""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Total net regulatory value"]

{"sheet":"DISAGG ProvSum","index":13,"n_rows":42,"n_cols":8,"rows_kept":42,"cut":false,"hidden":false,"merged":[[1,0,1,8],[4,0,4,8],[4,10,4,11],[41,0,41,7]]}
[]
["SUMMARY OF PROVISIONS"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
[null,null,null,"Prescribed Transmission Services","Negotiated Transmission Services","Non-Regulated Transmission Services","Not Allocated","Total"]
[null,null,null,"$'000","$'000","$'000","$'000","$'000"]
[]
[null,"Amount set aside to provisions"]
[]
[null,"Expenditure incurred debited to provisions"]
[]
[null,"Amounts written back from provisions"]
[]
[null,"Net movement in provisions"]
[]
[null,"Balance at start of period"]
[]
[null,"Balance at end of period"]
[]
[]
["Comprising:"]
[]
[null,"Current provisions"]
[null,"Non-current provision"]
[]
[null,null,"Total per balance sheet"]
[]
[]
["Note:"]
["In addition it is mandatory to produce for each item that has been allocated to the Prescribed Services "]
["Segment a supporting workpaper that includes the following:"]
["a) the amounts that have been directly attributed to the Prescribed Services Segment"]
["b) the amounts that have been allocated to the Prescribed Services Segment"]
["c) a description of the allocation basis "]
["d) the numeric quantity of each allocator."]
[]
["The basis of attribution of provisions to the Prescribed Services Segment, should follow the attribution of the "]
["expenses to which they relate. Taxation, interest and dividend provisions should be attributed  to the Not Allocated Segment."]

{"sheet":"PTS ProvRec ","index":14,"n_rows":38,"n_cols":10,"rows_kept":38,"cut":false,"hidden":false,"merged":[[8,3,8,7],[1,0,1,9],[4,0,4,9]]}
[]
["PROVISIONS RECONCILIATION - \nPRESCRIBED TRANSMISSION SERVICES"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
[null,null,"Description"," Discretionary Heading for each Material Provision ",null,null,null,null,"Others","Total"]
[]
[null,null,null,"$'000","$'000","$'000","$'000","$'000","$'000","$'000"]
[]
["Balance at start of period"]
[]
["Amount set aside to provisions"]
[]
["Expenditure incurred debited to provisions"]
[]
["Amounts written back from provisions"]
[]
[]
["Balance at end of period"]
[]
[]
[]
["Net Movement in provisions per RFS FPerf"]
[]
[]
["Note:"]
["In addition it is mandatory to produce for each item that has been allocated to the Prescribed Services Segment a"]
["supporting workpaper that includes the following:"]
["a) the amounts that have been directly attributed to the Prescribed Services Segment"]
["b) the amounts that have been allocated to the Prescribed Services Segment"]
["c) a description of the allocation basis "]
["d) the numeric quantity of each allocator."]
[]
["The basis of attribution of provisions to the Prescribed Services Segment, should follow the attribution of the expenses to"]
["which they relate. Taxation, interest and dividend provisions should be attributed  to the Not Allocated Segment."]

{"sheet":"INF RelPartTrans","index":15,"n_rows":66,"n_cols":5,"rows_kept":66,"cut":false,"hidden":false,"merged":[[1,0,1,4],[56,0,56,4],[4,0,4,4]]}
[]
["RELATED PARTY TRANSACTIONS"]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
["Details of related party","Description of transaction","Prescribed","Procurement process","Monetary value of transaction"]
[null,null,null,null,"$'000"]
[]
[null,"Revenue"]
[]
[]
[]
[]
[]
[null,"Expense"]
[]
[]
[]
[]
[]
[null,"Capital"]
[]
[]
[]
[]
[]
[]
["Balances with related parties at regulatory accounting date"]
[null,null,null,null,"$'000"]
[]
[null,"Current assets"]
[]
[]
[]
[null,"Non-current assets"]
[]
[]
[]
[]
[null,"Total assets"]
[]
[null,"Current liabilities"]
[]
[]
[]
[null,"Non-current liabilities"]
[]
[]
[]
[]
[null,"Total liabilities"]
[]
["Commitments with related parties at regulatory accounting period"]
["Value of commitments with related parties that are expected to result in related party transactions in future regulatory accounting periods:"]
[null,null,"Recognised as liabilities","Not recognised as liabilities","Total"]
[null,null,"$'000","$'000","$'000"]
[]
[null,"Payable:"]
[null,"Not later than one year"]
[null,"Later than one year and not later than five years"]
[null,"Later than five years"]
[]
[null,"Total commitments"]

{"sheet":"INF RevRec","index":16,"n_rows":20,"n_cols":5,"rows_kept":20,"cut":false,"hidden":false,"merged":[[1,0,1,5],[4,0,4,5]]}
[]
["REVENUE RECONCILIATION "]
[]
[]
[]
[]
["for the period ended: [type here]"]
[]
[null,"Description",null,"Unit type","Unit"]
[]
[]
[null,"CPI (March Tx)",null,"CPI – All Groups Weighted Average of 8 \nCapital Cities (ABS)"]
[null,"CPI (March Tx+1)",null,"As above"]
[null,"Change in CPI",null,"Per cent"]
[null,"X-factor",null,"Per cent"]
[null,"AR (Tx)",null,"$"]
[null,"AR (Tx+1)",null,"$"]
[null,"S-factor (Tx)",null,"$+"]
[null,"Under/over recovery AR (Tx)",null,"$+"]
[null,"Revenue Cap Tx+1",null,"$"]

{"sheet":"Historic Opex Summary","index":17,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":false,"merged":[[1,1,1,10]]}
[]
[null,"HISTORIC OPEX by expenditure category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"$ million nominal","Financial year","Any part years","Year 1","Year 2","Year 3","Year 4","Year 5","Total","Revenue Cap Allowance","Key cost drivers and explanation for material differences over time"]
[null,"System Recurrent"]
[null,"Maintenance"]
[null,"Secondary Systems"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Substations"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Lines"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Communications"]
[null,"Labour "]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Easements"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Summary"]
[null,"Sub-Total Labour"]
[null,"Sub-Total Materials"]
[null,"Total Maintenance"]
[null,"Asset Management Support"]
[null,"Operations"]
[null,"OHS"]
[null,"Taxes and Charges"]
[null,"Insurance"]
[null,"Total System Recurrent"]
[null,"System Non-Recurrent"]
[null,"Asset Works Program"]
[null,"Asset Management Support"]
[null,"Total System Non-Recurrent"]
[null,"Non-System"]
[null,"Finance"]
[null,"HR"]
[null,"IT "]
[null,"Other"]
[null,"Total Non-System"]
[null,"Summary"]
[null,"Total Labour"]
[null,"Total Maintenance Materials"]
[null,"Total Other Materials"]
[null,"TOTAL OPEX"]
[]
[null,"Grand Total"]
[]
[null,"Revenue Cap Allowance"]

{"sheet":"Hist Opex by Cat. Part Year","index":18,"n_rows":66,"n_cols":12,"rows_kept":66,"cut":false,"hidden":false,"merged":[[0,1,0,10],[8,3,9,3],[11,3,11,9],[12,3,12,5],[8,5,9,5]]}
[null,"HISTORIC OPEX by expenditure category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Any Part Year"]
[null,null,null,"Field Maintenance  "]
[null,"$ million, nominal ",null,"Routine","Condition-Based","Corrective",null,"TOTAL",null,"Revenue Cap Allowance ",null,"Key cost drivers and explanation for material differences \nover time"]
[null,"System Recurrent"]
[null,"Maintenance"]
[null,"Secondary Systems"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Substations"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Lines"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Communications"]
[null,"Labour "]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Easements"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Summary"]
[null,"Sub-Total Labour"]
[null,"Sub-Total Materials"]
[null,"Total Maintenance"]
[null,"Asset Management Support"]
[null,"Operations"]
[null,"OHS"]
[null,"Taxes and Charges"]
[null,"Insurance"]
[null,"Total System Recurrent"]
[null,"System Non-Recurrent"]
[null,"Asset Works Program"]
[null,"Asset Management Support"]
[null,"Total System Non-Recurrent"]
[null,"Non-System"]
[null,"Finance"]
[null,"HR"]
[null,"IT "]
[null,"Other"]
[null,"Total Non-System"]
[null,"Summary"]
[null,"Total Labour"]
[null,"Total Maintenance Materials"]
[null,"Total Other Materials"]
[null,"TOTAL OPEX"]
[]
[]
[null,"Grand Total"]
[]
[null,"Revenue Cap Allowance"]

{"sheet":"Historic Opex by Category Yr1","index":19,"n_rows":67,"n_cols":12,"rows_kept":67,"cut":false,"hidden":false,"merged":[[1,1,1,10],[9,3,10,3],[13,3,13,5],[9,5,10,5],[12,3,12,9]]}
[]
[null,"HISTORIC OPEX by expenditure category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Year 1"]
[null,null,null,"Field Maintenance  "]
[null,"$ million, nominal ",null,"Routine","Condition-Based","Corrective",null,"TOTAL",null,"Revenue Cap Allowance ",null,"Key cost drivers and explanation for material differences\n over time"]
[null,"System Recurrent"]
[null,"Maintenance"]
[null,"Secondary Systems"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Substations"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Lines"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Communications"]
[null,"Labour "]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Easements"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Summary"]
[null,"Sub-Total Labour"]
[null,"Sub-Total Materials"]
[null,"Total Maintenance"]
[null,"Asset Management Support"]
[null,"Operations"]
[null,"OHS"]
[null,"Taxes and Charges"]
[null,"Insurance"]
[null,"Total System Recurrent"]
[null,"System Non-Recurrent"]
[null,"Asset Works Program"]
[null,"Asset Management Support"]
[null,"Total System Non-Recurrent"]
[null,"Non-System"]
[null,"Finance"]
[null,"HR"]
[null,"IT "]
[null,"Other"]
[null,"Total Non-System"]
[null,"Summary"]
[null,"Total Labour"]
[null,"Total Maintenance Materials"]
[null,"Total Other Materials"]
[null,"TOTAL OPEX"]
[]
[]
[null,"Grand Total"]
[]
[null,"Revenue Cap Allowance"]

{"sheet":"Historic Opex by Category Yr2","index":20,"n_rows":67,"n_cols":12,"rows_kept":67,"cut":false,"hidden":false,"merged":[[13,3,13,5],[1,1,1,10],[9,3,10,3],[9,5,10,5],[12,3,12,9]]}
[]
[null,"HISTORIC OPEX by expenditure category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Year 2"]
[null,null,null,"Field Maintenance  "]
[null,"$ million, nominal ",null,"Routine","Condition-Based","Corrective",null,"TOTAL",null,"Revenue Cap Allowance ",null,"Key cost drivers and explanation for material differences\n over time"]
[null,"System Recurrent"]
[null,"Maintenance"]
[null,"Secondary Systems"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Substations"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Lines"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Communications"]
[null,"Labour "]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Easements"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Summary"]
[null,"Sub-Total Labour"]
[null,"Sub-Total Materials"]
[null,"Total Maintenance"]
[null,"Asset Management Support"]
[null,"Operations"]
[null,"OHS"]
[null,"Taxes and Charges"]
[null,"Insurance"]
[null,"Total System Recurrent"]
[null,"System Non-Recurrent"]
[null,"Asset Works Program"]
[null,"Asset Management Support"]
[null,"Total System Non-Recurrent"]
[null,"Non-System"]
[null,"Finance"]
[null,"HR"]
[null,"IT "]
[null,"Other"]
[null,"Total Non-System"]
[null,"Summary"]
[null,"Total Labour"]
[null,"Total Maintenance Materials"]
[null,"Total Other Materials"]
[null,"TOTAL OPEX"]
[]
[]
[null,"Grand Total"]
[]
[null,"Revenue Cap Allowance"]

{"sheet":"Historic Opex by Category Yr3","index":21,"n_rows":67,"n_cols":12,"rows_kept":67,"cut":false,"hidden":false,"merged":[[13,3,13,5],[1,1,1,10],[9,3,10,3],[9,5,10,5],[12,3,12,9]]}
[]
[null,"HISTORIC OPEX by expenditure category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Year 3"]
[null,null,null,"Field Maintenance  "]
[null,"$ million, nominal ",null,"Routine","Condition-Based","Corrective",null,"TOTAL",null,"Revenue Cap Allowance ",null,"Key cost drivers and explanation for material differences\n over time"]
[null,"System Recurrent"]
[null,"Maintenance"]
[null,"Secondary Systems"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Substations"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Lines"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Communications"]
[null,"Labour "]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Easements"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Summary"]
[null,"Sub-Total Labour"]
[null,"Sub-Total Materials"]
[null,"Total Maintenance"]
[null,"Asset Management Support"]
[null,"Operations"]
[null,"OHS"]
[null,"Taxes and Charges"]
[null,"Insurance"]
[null,"Total System Recurrent"]
[null,"System Non-Recurrent"]
[null,"Asset Works Program"]
[null,"Asset Management Support"]
[null,"Total System Non-Recurrent"]
[null,"Non-System"]
[null,"Finance"]
[null,"HR"]
[null,"IT "]
[null,"Other"]
[null,"Total Non-System"]
[null,"Summary"]
[null,"Total Labour"]
[null,"Total Maintenance Materials"]
[null,"Total Other Materials"]
[null,"TOTAL OPEX"]
[]
[]
[null,"Grand Total"]
[]
[null,"Revenue Cap Allowance"]

{"sheet":"Historic Opex by Category Yr4","index":22,"n_rows":67,"n_cols":12,"rows_kept":67,"cut":false,"hidden":false,"merged":[[13,3,13,5],[1,1,1,10],[9,3,10,3],[9,5,10,5],[12,3,12,9]]}
[]
[null,"HISTORIC OPEX by expenditure category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Year 4"]
[null,null,null,"Field Maintenance  "]
[null,"$ million, nominal ",null,"Routine","Condition-Based","Corrective",null,"TOTAL",null,"Revenue Cap Allowance ",null,"Key cost drivers and explanation for material differences\n over time"]
[null,"System Recurrent"]
[null,"Maintenance"]
[null,"Secondary Systems"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Substations"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Lines"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Communications"]
[null,"Labour "]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Easements"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Summary"]
[null,"Sub-Total Labour"]
[null,"Sub-Total Materials"]
[null,"Total Maintenance"]
[null,"Asset Management Support"]
[null,"Operations"]
[null,"OHS"]
[null,"Taxes and Charges"]
[null,"Insurance"]
[null,"Total System Recurrent"]
[null,"System Non-Recurrent"]
[null,"Asset Works Program"]
[null,"Asset Management Support"]
[null,"Total System Non-Recurrent"]
[null,"Non-System"]
[null,"Finance"]
[null,"HR"]
[null,"IT "]
[null,"Other"]
[null,"Total Non-System"]
[null,"Summary"]
[null,"Total Labour"]
[null,"Total Maintenance Materials"]
[null,"Total Other Materials"]
[null,"TOTAL OPEX"]
[]
[]
[null,"Grand Total"]
[]
[null,"Revenue Cap Allowance"]

{"sheet":"Historic Opex by Category Yr5","index":23,"n_rows":67,"n_cols":12,"rows_kept":67,"cut":false,"hidden":false,"merged":[[13,3,13,5],[1,1,1,10],[9,3,10,3],[9,5,10,5],[12,3,12,9]]}
[]
[null,"HISTORIC OPEX by expenditure category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Year 5"]
[null,null,null,"Field Maintenance  "]
[null,"$ million, nominal ",null,"Routine","Condition-Based","Corrective",null,"TOTAL",null,"Revenue Cap Allowance ",null,"Key cost drivers and explanation for material differences\n over time"]
[null,"System Recurrent"]
[null,"Maintenance"]
[null,"Secondary Systems"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Substations"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Lines"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Communications"]
[null,"Labour "]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Easements"]
[null,"Labour"]
[null,"Materials"]
[null,"Sub-Totals"]
[null,"Summary"]
[null,"Sub-Total Labour"]
[null,"Sub-Total Materials"]
[null,"Total Maintenance"]
[null,"Asset Management Support"]
[null,"Operations"]
[null,"OHS"]
[null,"Taxes and Charges"]
[null,"Insurance"]
[null,"Total System Recurrent"]
[null,"System Non-Recurrent"]
[null,"Asset Works Program"]
[null,"Asset Management Support"]
[null,"Total System Non-Recurrent"]
[null,"Non-System"]
[null,"Finance"]
[null,"HR"]
[null,"IT "]
[null,"Other"]
[null,"Total Non-System"]
[null,"Summary"]
[null,"Total Labour"]
[null,"Total Maintenance Materials"]
[null,"Total Other Materials"]
[null,"TOTAL OPEX"]
[]
[]
[null,"Grand Total"]
[]
[null,"Revenue Cap Allowance"]

{"sheet":"Historic Capex by Category","index":24,"n_rows":36,"n_cols":12,"rows_kept":36,"cut":false,"hidden":false,"merged":[[1,1,1,9],[18,10,19,10],[18,11,19,11],[17,0,17,1],[10,4,11,4],[10,8,11,10],[18,9,19,9],[10,12,11,14],[15,0,16,3],[15,5,16,5],[20,10,21,10],[20,11,21,11],[18,7,19,7],[20,7,21,7],[20,8,21,8],[20,9,21,9],[18,8,19,8]]}
[]
[null,"HISTORIC CAPEX by project category"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["$M nominal"]
[]
["Project Category",null,null,null,null,"Any Part Year","Year 1","Year 2","Year 3","Year 4","Year 5","TOTAL"]
[]
["NETWORK"]
["NON-LOAD DRIVEN ","Replacements"]
[]
[null,"Security/Compliance"]
[]
[null,"Other"]
[]
["NON NETWORK"]
["BUSINESS IT",null,"Information Technology"]
[]
["SUPPORT THE BUSINESS ",null,"Buildings"]
[]
[null,null,"Motor Vehicles"]
[]
[null,null,"Other"]
[]
[]
["TOTAL FDC"]
["TOTAL HISTORIC CAPEX"]

{"sheet":"Hist Capex by Asset Class ","index":25,"n_rows":29,"n_cols":18,"rows_kept":29,"cut":false,"hidden":false,"merged":[[11,16,12,17],[16,3,17,3],[11,10,12,11],[1,1,1,15],[11,4,12,5],[11,6,12,7],[11,8,12,9],[11,12,12,13],[11,14,12,15]]}
[]
[null,"HISTORIC CAPEX by asset class"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["$M, Nominal",null,null,null,"Any Part Year",null,"Year 1",null,"Year 2",null,"Year 3",null,"Year 4",null,"Year 5",null,"TOTAL"]
["Asset class"]
[null,null,null,null,"Cost","FDC","Cost","FDC","Cost","FDC","Cost","FDC","Cost","FDC","Cost","FDC","Cost","FDC"]
["Secondary"]
["Switchgear"]
["Transformers"]
["Reactive"]
["Transmission Lines"]
["Establishment"]
["Communications"]
["Network Switching Centre"]
["Easements"]
["Land"]
["Non-System"]
[]
["Subtotal"]
[]
["TOTAL CAPEX"]

{"sheet":"Hist Capex - Network","index":26,"n_rows":110,"n_cols":17,"rows_kept":110,"cut":false,"hidden":false,"merged":[[10,4,11,4],[10,8,11,10],[1,1,1,15],[14,5,15,11]]}
[]
[null,"HISTORIC CAPEX - NETWORK- by project"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["$M nominal"]
[null,null,null,null,null,"Yearly expenditure by project (inclusive of FDC)"]
[]
["Project ID","Project Description"," Commissioning Date","Category^",null,"Any Part Year","Year 1","Year 2","Year 3","Year 4","Year 5","TOTAL",null,"REASON FOR PROJECT","Reg Test / Business Case (Y/N)","Reg Test / Business Case Cost Estimate","Reason for Variance from Cost Estimate / Expected Commissioning Date"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Subtotal"]
[]
[null,null,null,"^refers to Categories set out in table 3.1 (e.g Augmentation, Replacement etc)",null,null,null,null,null,"*Note that values in these columns are estimates only"]

{"sheet":"Hist Capex - Non-Network","index":27,"n_rows":110,"n_cols":17,"rows_kept":110,"cut":false,"hidden":false,"merged":[[1,1,1,15],[10,4,11,4],[10,8,11,10],[14,5,15,11]]}
[]
[null,"HISTORIC CAPEX - NON-NETWORK- by project"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["$M nominal"]
[null,null,null,null,null,"Yearly expenditure by project (inclusive of FDC)"]
[]
["Project ID","Project Description"," Commissioning Date","Category^",null,"Any Part Year","Year 1","Year 2","Year 3","Year 4","Year 5","TOTAL",null,"REASON FOR PROJECT","Reg Test / Business Case (Y/N)","Reg Test / Business Case Cost Estimate","Reason for Variance from Cost Estimate / Expected Commissioning Date"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Subtotal"]
[]
[null,null,null,"^refers to Categories set out in table 3.1 (e.g Augmentation, Replacement etc)",null,null,null,null,null,"*Note that values in these columns are estimates only"]

{"sheet":"Commentary on Opex","index":28,"n_rows":41,"n_cols":1,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["Historic Opex Commentary proforma: key cost drivers"]
[]
["This pro forma is designed to allow the TNSP to provide context and background for the quantitative opex templates."]
[]
["The historic opex tables provide a column where the key cost drivers for historic opex should be briefly listed.  This commentary pro forma provides opportunity for more detailed explanations regarding material changes in particular expenses over the relevant regulatory period.  "]
[]
["The commentary should address the following:"]
[]
[">The main cost drivers for the particular opex item (eg changes in CPI, legislative and regulatory requirements, environmental factors)."]
[">Were these increases foreseeable? If not, why not?"]
[">Details of management induced opex efficiencies achieved."]
[">Major opex risks and mitigation strategies."]
[">Key Performance Indicators – are these benchmarked against other transmission companies?"]
[]
["In addition, the TNSP is requested to provide:"]
[]
[">Definitions of ‘opex’ and ‘capex’ used by the business.  Further, the TNSP should provide definitions for the categories and activities used in the opex templates.  These definitions should be added to the definition section in the opex instructions."]
[">A discussion on the relationship between opex and capex."]
[">Details of changes in accounting policies over the past regulatory period and how they may have impacted on opex in general or specific opex items."]
[]
[]
["Commentary on cost drivers and material changes over the current regulatory period"]
["Expense item eg. salaries"]
[]
["Expense item template"]
[]
["Expense item"]
[]
["Supporting information"]
["Please list documentation substantiating the reason for change"]
["(eg. asset management plan/strategy.)"]
[]
["Commentary on cost drivers and material changes affecting the upcoming regulatory period "]
["Expense item eg. salaries"]
[]
["Expense item"]
[]
["Expense item"]
[]
["Supporting information"]
["Please list documentation substantiating the reason for change"]

{"sheet":"Commentary on Historic Capex","index":29,"n_rows":27,"n_cols":1,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Historic Capex Commentary Proforma: reasons for variance"]
[]
["This pro forma is designed to allow TNSP's to provide context and background for the quantitative historic capex templates."]
[]
["Tables HOE Netw and HCE Non Netw provide a column where reasons for capex cost variances may be briefly listed.  This pro forma provides the opportunity for more detailed reasons to be given for material differences between actual project costs and amounts included in the regulatory test/business case assessment.  "]
[]
["The commentary should address the following:"]
[]
[">The main reasons for the project being undertaken (eg. demand growth)"]
[">The main reasons for material cost variances for the particular project (eg changes in material costs, legislative and regulatory requirements, environmental factors, technology changes) and whether they were forseeable."]
[">The main reason for any material variance in commissioning date (e.g delays in supply of materials, environmental approvals etc) and whether they were forseeable. "]
[">How does the project align with the TNSP's asset management strategy/plan?"]
[">Reference to the project's assessment in the TNSP's Annual Planning Reports."]
[">Details of management induced capex efficiencies which have reduced costs."]
[">Major project risks and strategies undertaken to mitigate them."]
[]
["In addition, the TNSP is requested to provide:"]
["Commentary on reasons for variance"]
["Project (unique identifying number or name)"]
[]
["Project"]
[]
[]
["Project"]
[]
["Supporting information"]
["Please list documentation in support of reasons"]

{"sheet":"Opex Instructions","index":30,"n_rows":29,"n_cols":2,"rows_kept":29,"cut":false,"hidden":false,"merged":[[1,0,1,1],[2,0,5,0],[6,0,10,0],[11,0,28,0]]}
["OPEX - Instructions and definitions"]
["Note: These definitions are a guide only.  TNSPs can adapt the definition section as necessary, given consultation with the AER."]
["PURPOSE OF INFORMATION AND USE BY THE AER:","The historic worksheets are a key input into the AER's assessment of a TNSP's historic opex performance to assist it in establishing a starting point from which to set efficient opex for the next regulatory period."]
[null,"The forecast worksheets are a key input into the AER's assessment of a TNSPs proposed forecast opex."]
[null,"Key cost drivers for expenditure are important to the AER's understanding of what has happened in the current regulatory period and any step changes in opex claimed for the next regulatory period."]
[]
["INSTRUCTIONS","Data to be input on the basis of the definitions provided."]
[null,"All expenditure must relate to the provision of prescribed transmission services."]
[null,"Key cost drivers for expenditure: reasons for material changes in costs should be expanded upon in the relevant opex commentary proforma."]
[null,"Templates must be completed in accordance with the instructions contained in the AER's Submission Guidelines and Cost Allocation Guidelines."]
[null,"All cells must be filled out where possible, especially in relation to any commentary on variances. "]
["DEFINITIONS","Asset Manager Support:  those operational activities to support the strategic development and ongoing asset management of the network. Asset Management Support has 5 major sub-elements: Grid Planning, Project Support, Network Customer & Regulatory Support, IT Support, and Operational Support."]
[null,"Asset monitoring: the asset monitoring team performing remote monitoring of TNSP’s network."]
[null,"Condition based maintenance: maintenance activities based on inspection/assessment of the condition of an asset."]
[null,"Corporate Support : the support activities required by the TNSP in order to ensure adequate and effective corporate governance. The three aspects of corporate support are: Insurance, Corporate Support (the Board etc), and Other Support."]
[null,"Corrective maintenance: activities that restore a failed component to an operational state."]
[null,"Direct Charges: costs associated with owning and managing assets, which include council rates charges, water charges, electricity bills and permits etc."]
[null,"Field maintenance: includes all field activities, performed by maintenance service providers, to ensure the item of plant can perform its required functions. "]
[null,"Field Support: field-based activities performed by maintenance service providers which are not directly related to working on an item of plant."]
[null,"Key cost drivers: significant factors driving expenditure such as age and condition of assets, size of network, CPI, labour costs, legislative requirements."]
[null,"Network Monitoring and control: includes all activities in operating and monitoring assets in the field."]
[null,"Network switching: the control centre function and ongoing management of the energy management system (EMS)."]
[null,"NMS support: the telecommunications network management system (NMS).  "]
[null,"Non-network: all activities not directly related to the operation and maintenance of the network, including administrative, planning and engineering support costs. "]
[null,"Operational refurbishment: TNSP to provide definition."]
[null,"Opex: expenditure related to operating and maintaining assets which is not capex."]
[null,"Other Support: Non field based activities associated with maintenance activities.  "]
[null,"Routine maintenance: recurrent activities undertaken to maintain assets."]
[null,"Support/corporate: opex that is not directly related to maintenance activities."]

{"sheet":"Historic Capex Instructions","index":31,"n_rows":28,"n_cols":2,"rows_kept":28,"cut":false,"hidden":false,"merged":[[13,0,27,0],[1,0,1,1],[2,0,5,0],[6,0,12,0]]}
["HISTORIC CAPEX - Instructions and definitions"]
["Note: These definitions are a guide only.  TNSPs can adapt the definition section as necessary, given consultation with the AER."]
["PURPOSE OF INFORMATION AND USE BY THE AER:","The templates are key inputs into the AER's assessment of historic capex and will assist in the analysis of the TNSP's forecast capex claim."]
[null,"Specifying expenditure by project enables the AER to select projects on which to undertake more detailed analysis."]
[null,"The capex categories are essentially divided between Network and Non-network.  Network includes augmentation capex which is subject to the Regulatory Test."]
[]
["INSTRUCTIONS:","Data to be input on the basis of the definitions provided."]
[null,"All expenditure must relate to the provision of prescribed transmission services."]
[null,"Categorisation of capex should be performed according to the primary reason for expenditure."]
[null,"Capex amounts should be entered exclusive of customer contributions."]
[null,"Reasons for variance: if actual expenditure materially varies from the amount determined under the Regulatory Test/Business case, or the date of commissioning was later than planned, then reasons should be given on the Historic Capex Commentary pro forma with a brief reference in the 'Reasons for variance' column of HOE Netw and HOE Non Netw."]
[null,"Templates must be completed according to the instructions contained in the AER's Submission Guidelines."]
[null,"All cells must be filled out where possible, especially in relation to any commentary on variances. "]
["DEFINITIONS:","Augmentation: are as defined under the National Electricity Rules (NER) as works to enlarge a network or to increase the capability of a network to transmit (or distribute) active energy.  "]
[null,"Business case: a detailed cost/benefit analysis undertaken to support an investment."]
[null,"Capex: expenditure that satisfies one or more of the following requirements - relates to the purchase or construction of a new asset; increases the functionality of the asset; or extends the service life of the asset. "]
[null,"Connections: changes to connections between the transmission and distribution networks."]
[null,"Easements: land acquisitions and rights of way for transmission lines.  "]
[null,"FDC: financing during construction - finance charges up to the point of completion of the project."]
[null,"IT: Business IT expenditure."]
[null,"Other (Load Driven): anything else driven by increasing load."]
[null,"Other (Non-Load Driven): all other projects associated with the network which provides prescribed transmission services such as communications systems enhancements."]
[null,"Project ID: A unique numerical identifier for a given project"]
[null,"Project Description: A short description of the project"]
[null,"Regulatory Test: the test as promulgated by the ACCC to assess augmentation expenditure. A prudency test must be applied to other capex undertaken in the current regulatory period."]
[null,"Replacements: replacement or life extension of network assets.  "]
[null,"Security/Compliance: projects undertaken to ensure the physical security of assets and compliance with amendments to various technical, safety or environmental legislation. "]
[null,"Support the business: non-network capex relating to commercial buildings, motor vehicles and tools (but excluding IT)."]