Reliability and Maintainability Program. Capital expenditures associated with the Reliability and Maintainability Program will be treated on a flow‐through basis. The Reliability and Maintainability Program includes the following components: (i) the CS‐6B Compressor Station Upgrade Project approved by NEB Order XG‐W102‐002‐2016, (ii) the CS‐ 8A Compressor Upgrade Project approved by NEB Order XG‐W102‐044‐2015, (iii) the CS‐9 Compressor Station Upgrade Project approved by NEB Order XG‐W102‐008‐2016, and (iv) the upgrade of existing small bore crossovers in Zone 4 with 24” crossovers and installation of new crossovers on key pipeline segments in Zone 4, as described in presentations to the TTTF in December of 2014 and June of 2015. The forecast average rate base and revenue requirement includes forecast capital expenditures transferred to Gas Plant In‐Service, including AFUDC, of $415.288 million ($392.218 million excluding AFUDC) in 2018 and nil in 2019. The revenue requirement impact associated with any difference between the forecast and actual capital expenditures incurred by Westcoast in 2018 and 2019 on account of the Reliability and Maintainability Program, and any revenue requirement impact of any difference between the forecast and actual timing of such expenditures and in‐service date of any component of the program, will be recorded in the Reliability and Maintainability Program Deferral Account for amortization in 2019 and 2020, respectively.
Reliability and Maintainability Program. This deferral account will record the revenue requirement impact associated with any difference between the forecast and actual capital expenditures related to the Reliability and Maintainability Program, as set out in section 3.9.