Year ended December 31, 2019

26. Regulatory assets and liabilities (continued):

    2019   2018
Gross income:        
Retail settlement variance   206   (19)
Expenses        
Retail cost variance   (15)   164
Property, plant and equipment (MIST Meters)   (188)   (203)
PILS   392   (1,170)
Future PILS   4,559   (1,568)
Regulatory adjustment for IFRS conversion   2,062   2,374
Disposition and recovery of regulatory balances   (988)   (4,413)
Interest expense (net of interest revenue)   (67)   (52)
Pole Rental   702   58
Other   (21)   31
Change in comprehensive income (loss) $ 6,642 $ (4,798)

27. Comparative figures:

Certain reclassifications have been made to the prior year’s consolidated financial statements to enhance comparability with the current year’s consolidated financial statements. As a result, certain line items have been amended in the consolidated balance sheet, consolidated statement of income and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flow and the related notes to the consolidated financial statements. There was no impact on current or prior year’s net income. Comparative figures have been adjusted to conform to the current year’s presentation.

28. Subsequent event:

In January 2020, an outbreak of a novel coronavirus (COVID-19) surfaced in Wuhan, China and then expanded worldwide. Our proactive actions taken to contain the spread of the virus in our work places has caused some disruption to our operations and our employees. As of the date of these financial statements, it is too early to determine the impact on revenues and incremental costs but these are being actively monitored and managed. It is anticipated that revenues will be impacted although the duration and intensity of the impact of the coronavirus and resulting disruption to the Corporation’s operations is uncertain.