Jackfish Lake Expansion Project. Capital expenditures associated with the Jackfish Lake Expansion Project, approved by NEB Order XG‐ W102‐018‐2016, will be treated on a flow‐through basis. The forecast average rate base and revenue requirement includes project forecast capital expenditures transferred to Gas Plant In‐Service, including AFUDC, of $14.789 million ($14.768 million excluding AFUDC) in 2018 and $0.300 million ($0.300 million excluding AFUDC) in 2019. The revenue requirement impact of any difference between the forecast and actual project capital expenditures incurred by Westcoast in 2018 and 2019, and the revenue requirement impact of any difference between the forecast and actual timing of such capital expenditures and in‐service date of the project, will be recorded in the Jackfish Lake Expansion Project Deferral Account for amortization in 2019 and 2020, respectively.
Jackfish Lake Expansion Project. This deferral account will record the revenue requirement impact of any difference between forecast and actual capital expenditures for the Jackfish Lake Expansion Project, as set out in section 3.4.
