New Brunswick Energy and Utilities Board
Decision Information
Summary:
Enbridge Gas New Brunswick Inc. (Enbridge), the General Franchisee that
distributes natural gas in New Brunswick, is required to file annual regulatory
financial statements for review by the Board. In its financial reporting for operation
and maintenance costs, Enbridge decided that a portion of those costs were incurred
as an investment in the development of the natural gas marketplace and not a
current expense. The company capitalized the “investment” portion of the operation
and maintenance costs, to be amortized over a period of time.
Decision Content
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