seek to recover from existing or new community expansion customers any shortfall in revenue requirement for the first 10 years of a project's in-service date. The Company proposes that it would bring forward for approval any potential revenue requirement shortfalls or excesses for the future period in the next rates rebasing application after the 10-year RSP.

16. During the RSP, Enbridge Gas will include projected revenues as derived from the customer attachment and volumetric forecast inclusive of SES revenue for each particular project in the determination of any revenue sufficiency or deficiency in the process of setting of OEB approved rates. Enbridge Gas will not seek to reflect the actual revenues of a project in the determination of rates until after the RSP has expired. After the RSP has expired, actual revenues for a particular project will be used for the determination of any revenue sufficiency or deficiency in the process for setting approved rates.

17. With respect to capital costs, Enbridge Gas proposes to treat these costs in the same manner as the costs of other capital projects. The Company will bring forward its actual capital costs at the next rebasing proceeding following the 10-year RSP. This treatment of capital costs is the same as other distribution system expansion projects that form part of the common rate base and is consistent with the Board's ruling on this issue in EB-2015-0179.

18. Any variances between forecast and actual capital costs for a project would therefore be captured in rates at the rebasing application following the end of the 10year term of the RSP. Enbridge Gas is at risk for potential revenue shortfalls during the 10-year RSP and will not seek recovery for any overages or shortfalls related to the RSP. Enbridge Gas will seek to include the actual project cost in the base upon which rates are set in the next rebasing application that follows the end of the RSP.