Spruce Ridge Program. Capital expenditures associated with the Spruce Ridge Program, a Zone 3 expansion project that is the subject of Westcoast’s October 19, 2017, application to the Board under Parts III and IV of the National Energy Board Act 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 $564.737 million ($539.400 million excluding AFUDC) in 2019. The revenue requirement impact of any difference between the forecast and actual program 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 program, will be recorded in the Spruce Ridge Program Deferral Account for amortization in 2019 and 2020, respectively.
Spruce Ridge Program. This deferral account will record the revenue requirement impact of any difference between forecast and actual capital expenditures for the Spruce Ridge Program, as set out in section 3.6.
