SaskEnergy Third Quarter Report - December 31, 2019

Other Revenue

SaskEnergy Incorporated First Quarter Report In the pr vious year, other revenue primarily consisted of gas processing fees and natural gas liquid sales from two natural g s liquid xtrac ion plants. Compression and gathering service revenue relating to these plants comprised the remaining balance of other revenue. The Corporation sold the two natural gas liquid extraction plants effective October 1, 2018. March 31, 2011

Other Expenses

SaskEnergy’s expenses are driven to a large degree by its investment in its transmission, distribution and storage systems. Depreciation expense, net finance expense and Saskatchewan taxes are directly tied to the investment in facilities. As the level of investment in these facilities increase, these expenses also increase. Employee benefit costs and operating and maintenance costs are also driven by the investment in assets, although less directly. As the number of customers increases, and infrastructure to serve those customers grows, the costs to operate and maintain the system increases. These expenses increase primarily because the amount of work to service and maintain the natural gas system increases as the kilometres of gas line, number of service connections, and amount of compression equipment increases. Increased regulatory requirements and changing public perceptions have resulted in accelerated prevention, detection and mitigation initiatives, adding pressure to transmission, distribution and storage rates.

Other expenses, net finance expenses and other gains (losses), as reported in the consolidated financial statements, were as follows:

Three months ended

Nine months ended December 31

December 31

(millions)

2019

2018 Change

2019

2018 Change

Employee benefits

$

25 41 28

$

22 42 21

$

(3)

$

68

$

64

$

(4) (6) (7) (1)

Operating and maintenance Depreciation and amortization

1

118

112

(7)

81 12

74 11

Saskatchewan taxes

3

3

-

$

97

$

88

$

(9)

$

279

$

261

$

(18)

Net finance expense

$

14

$

13

$

(1)

$

41

$

38

$

(3)

Other gains (losses)

$

-

$

-

$

-

$

-

$

13

$

(13)

Employee Benefits

Operational and business reviews have identified a requirement for moderate full time equivalent increases in key strategic areas as part of the Corporation’s success in meeting current and future business needs. Ongoing efficiency efforts and management of planned overtime and vacancies resulted in a reduction of full time equivalents in other areas, however employee benefit costs of $68 million were $4 million higher than 2018-19. This is due to contractor positions being transitioned into full-time equivalent positions in the later part of 2018-19.

Employee benefits costs of $25 million for the three months ending December 31, 2019 were $3 million above 2018- 19 due to higher full time equivalent positions.

Operating and Maintenance

Higher transportation costs incurred on the TC Energy mainline transportation system increased operating and maintenance expenses to $118 million in 2019-20, $6 million higher than in 2018-19. With the growing demand for natural gas, the Corporation’s increased reliance on gas receipts from Alberta is resulting in more natural gas being

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2019-20 THIRD QUARTER REPORT

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