WINDSOR UTILITIES COMMISSION
Table of Contents to Notes to the Financial Statements
Year ended December 31, 2019
| 1. | Reporting entity: | 7 |
| 2. | Basis of preparation: | 7 |
| 3. | Significant accounting policies: | 9 |
| 4. | Cash and cash equivalents: | 18 |
| 5. | Accounts receivable: | 18 |
| 6. | Inventory: | 18 |
| 7. | Property, plant and equipment: | 19 |
| 8. | Investment: | 20 |
| 9. | Customer deposits: | 20 |
| 10. | Deferred revenue – customer contributions: | 21 |
| 11. | Long-term borrowings: | 21 |
| 12. | Employee future benefits: | 22 |
| 13. | Revenue: | 24 |
| 14. | Other income: | 24 |
| 15. | Finance expense (income): | 24 |
| 16. | Related party transactions: | 25 |
| 17. | Financial instruments and risk management | 28 |
| 18. | Commitments and contingencies: | 33 |
| 19. | Comparative figures: | 33 |
| 20. | Subsequent event: | 33 |