considered revenue and treated as such for the purpose of the economic feasibility analyses.

30. The proposed TCS will be applicable to small volume customers served by small main extensions and/or attachments, as an alternative to CIAC to achieve a PI of 1.0, or in addition to CIAC for a project to achieve a minimum PI of 1.0. The proposed rate of $0.23 per cubic metre is appropriate for small volume customers as it was derived from a study that reviewed small volume customers' energy costs and conversion costs. Larger volume customers will have the option of paying an upfront CIAC and/or the TCS or entering into multi-year contracts under large volume rate classes as a means of supporting the economics of these projects, subject to the E.B.O.188 Guidelines.

31. Enbridge Gas's proposal for the TCS has been set out such that it meets the criteria as defined in the Generic Proceeding, EB-2016-0004. Enbridge Gas's proposal is also consistent with the E.B.O. 188 Guidelines. By adhering to both these Board decisions, Enbridge Gas ensures that the principle of avoiding long term cross subsidization from existing ratepayers to new ratepayers is maintained.

32. The proposed TCS is similar in nature to the SES other than the differences identified below.

33. The TCS term will be determined on a project specific basis and will be restricted to a minimum of one year to a maximum of 20 years from the project's in-service date. The term will be based on the number of years of TCS revenues required so that the project will achieve a PI of 1.0. This approach is consistent with the calculation for