SaskEnergy Third Quarter Report - December 31, 2023

Notes to the Consolidated Financial Statements (unaudited)

8.

PROPERTY, PLANT AND EQUIPMENT

Transmission

Computer Construction

(millions)

Distribution and Storage Compression Other* Hardware in Progress Total

COST Balance, April 1, 2022

$ 4,448

$

1,891

$

1,763

$

507

$

213

$

20

54

$

348

Additions Disposals

86

29

12

10

4

207

(20) (18)

-

(2) (1)

(4) (4)

(12)

- - -

(2)

Adjustments

(11)

(2)

-

(144)

Transfers

(3)

-

-

-

(141)

4,614

Balance, March 31, 2023

1,963

1,789

511

209

24

118 185

361

Additions Disposals

85

71

6

13

1

(17)

(3)

(5)

-

(7)

- - -

(2)

23

Adjustments

19

- -

2

2 1

-

(175)

Transfers

-

-

(176)

4,806

Balance, December 31, 2023

2,064

1,855

519

218

25

125

ACCUMULATED DEPRECIATION Balance, April 1, 2022

1,504

591

600

195

101

17

- - - - - - - - -

112

Depreciation Adjustments

45

41

18

8

- - -

(2)

-

-

-

(2)

(20)

Disposals

(3)

(2)

(5)

(10)

1,594

Balance, March 31, 2023

633

639

208

97

17

1

Transfers

-

-

-

1 6

-

8 8

Depreciation

34

33

14

1

(11)

Disposals

(2)

(5)

-

(4)

-

1,672

Balance, December 31, 2023

665

667

222

100

18

CARRYING AMOUNTS Balance, March 31, 2023

$ 3,020 $ 3,134

$

1,330 1,399

$ $

1,150 1,188

$ $

303 297

$ $

112 118

$ $

7 7

$ $

118 125

Balance, December 31, 2023 $

* Other is comprised of buildings, vehicles and equipment

9.

LEASE LIABILITY

Leases are recognized as right-of-use assets and corresponding liabilities at the date at which a leased asset is available for use. Payments for short-term leases and leases of low-value assets are expensed on a straight-line basis and excluded from the lease liability.

As at December 31, 2023

As at March 31, 2023

(millions)

$

13

Total future minimum lease payments Less: Future finance charges on leases

$

11

(1)

(1)

12

Present value of lease liability

10

(5)

Less: Current portion of lease liability

(4)

$

7

$

6

26

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