Proceeding 26615 follows ATCO Electric Ltd. (ATCO) and FortisAlberta Inc. (Fortis) in their 2023 cost-of-service (COS) applications. Of note is the new hybrid format being used to evaluate costs, where individual distribution facility owners (DFOs) have the discretion to construct broad or detailed cost categories as the see fit. DFOs are to streamline the categorization of routine costs and provide a higher degree of detail on complex issues as they assign categories.[1]
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