Material Asset Divestitures. This deferral account will record the revenue requirement impact associated with any material asset divestitures, as set out in section 3.13.
Material Asset Divestitures. The revenue requirement impact associated with any Zone 3 or 4 asset divestitures by Westcoast in 2018 or 2019 that have the effect of decreasing net plant in service by an aggregate amount of $5 million or more in any such year will be treated on a flow‐through basis and recorded in the Material Asset Divestiture Deferral Account for amortization in 2019 and 2020, respectively. Westcoast confirms that as of the date of this Agreement, it has no plans for any material Zone 3 or 4 asset divestitures.
