2025-26 SaskEnergy Annual Report

Notes to the Consolidated Financial Statements

75

11. Property, Plant and Equipment

Transmission and Storage Compression

Computer Hardware

Construction in Progress

(millions)

Total

Distribution

Other

COST Balance, April 1, 2024 $ 2,063 $ 1,899 $

119 $ 4,841

522 $

215 $

23 $

571

Additions Disposals

133

57

17

35

1

328

(26)

(4)

(11)

(3)

(7)

- - - -

(1)

32

Adjustments Impairments

20

6

4

2

- -

(5)

- -

(1)

(4)

- -

(243)

Transfers

-

-

(243)

5,170

Balance, March 31, 2025

2,212

1,950

536

245

24

203 424

808

Additions Disposals

137

146

79

20

2

(23)

(5) (3)

(11)

(2) (1) (1)

(5)

- - - -

- - -

(5) (1)

Adjustments Impairments

(1)

- - -

- -

-

(385)

Transfers

(1)

-

(384)

5,564

Balance, March 31, 2026

2,341

2,083

611

260

26

243

ACCUMULATED DEPRECIATION Balance, April 1, 2024

1,691

675

678

226

96

16

- - - - - - - - -

123

Depreciation Adjustments

49

46

20

8 2

- - -

3

1

-

-

(24)

Disposals

(4)

(11)

(3)

(6)

1,793

Balance, March 31, 2025

721

713

243

100

16

129

Depreciation

51

47

21

9

1

(1)

Transfers Disposals

-

(1)

-

-

- -

(20)

(5)

(10)

(1)

(4)

1,901

Balance, March 31, 2026

767

749

263

105

17

CARRYING AMOUNTS Balance, March 31, 2025 $ 1,491 $ 1,237 $ Balance, March 31, 2026 $ 1,574 $ 1,334 $

203 $ 3,377 243 $ 3,663

293 $ 348 $

145 $ 155 $

8 $ 9 $

Impairment losses totaling $1 million (2025 – $5 million) were recognized, with the current year impairment relating to compression assets, and the prior year impairment relating to both transmission and storage and compression assets, as decommissioning liabilities associated with forecasted abandonment activities of impaired assets were increased.

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