SaskEnergy 2024-25 Annual Report

Notes to the Consolidated Financial Statements

11. Property, Plant and Equipment

Transmission and Storage Compression

Computer Hardware

Construction in Progress

(millions)

Total

Distribution

Other

COST Balance, April 1, 2023 $ 1,963 $ 1,789 $

118 $ 4,614

511 $

209 $

24 $

487

Additions Disposals

101

114

10

16

1

245

(24)

(4)

(5)

-

(11)

(2)

(2)

8

Adjustments Impairments

3

3

2

- -

- - -

- -

(3)

- -

(2)

(1)

(241)

Transfers

-

-

1

(242)

4,841

Balance, March 31, 2024

2,063

1,899

522

215

23

119 328

571

Additions Disposals

133

57

17

35

1

(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

ACCUMULATED DEPRECIATION Balance, April 1, 2023

1,594

633

639

208

97

17

- - - - - - - -

116

Depreciation

46

44

18

8

-

(19)

Disposals

(4)

(5)

-

(9)

(1)

1,691

Balance, March 31, 2024

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

CARRYING AMOUNTS Balance, March 31, 2024 $ 1,388 $ 1,221 $ Balance, March 31, 2025 $ 1,491 $ 1,237 $

119 $ 3,150 203 $ 3,377

296 $ 293 $

119 $ 145 $

7 $ 8 $

The annualized composite rate of depreciation was 2.5 per cent during the period (2024 - 2.5 per cent). Impairment losses totaling $5 million (2024 - $3 million) were recognized on transmission and storage and compression assets as decommissioning liabilities pertaining to forecasted abandonment activities of impaired assets were increased. 12. Short-Term Debt The short-term advances are due to the Government of Saskatchewan’s General Revenue Fund. As at March 31, 2025, the advances have interest rates ranging from 2.6 per cent to 3.1 per cent and mature between April 1, 2025 and June 30, 2025. As at March 31, 2024, the advances had interest rates ranging from 5.0 per cent to 5.1 per cent and matured between May 7, 2024 and July 4, 2024.

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