Table C-1Forecast 2021 Administration Costs
Cost Element	2021 Forecast Costs($millions)
	EGD Rate Zone	Union Rate Zones	Total
IT Billing System	0.12	0.10	0.22
Staffing Resources	0.67	0.43	1.10
Consulting & External Legal Support	0.18	0.12	0.30
GHG Reporting & Verification	0.03	0.02	0.05
Bad Debt	1.32	1.26	2.58
Other Miscellaneous Costs	0.10	0.06	0.16
Total	2.42	1.99	4.41

• 7. Shared administrative costs set out in Table C-1, including costs related to: staffing resources, consulting and external legal support, GHG reporting and verification and other miscellaneous costs, have been allocated to the EGD rate zone and Union rate zones in proportion to forecast customer consumption volumes subject to the Federal Carbon Charge from January 1, 2021 to December 31, 2021.9 Unique administrative costs set out in Table C-1 that are directly attributable to a particular rate zone, including costs related to: IT billing systems and bad debt, have been allocated to that respective rate zone accordingly.

• 8. Enbridge Gas’s current OEB-approved 2020 rates and proposed 2021 rates for the EGD rate zone and Union rate zones do not include any FCPP-related administration costs as these costs are considered to be incremental to Enbridge Gas’s traditional operations as a regulated natural gas utility in Ontario.

  IT BILLING SYSTEM COSTS

• 9. For 2021, Enbridge Gas forecasts the IT billing system costs to be $0.22 million, which includes $0.16 million ($0.12 million for the EGD rate zone; and $0.04 million

9 Approximately 61% of forecast customer consumption volumes are attributable to the EGD rate zone and 39% of forecast customer consumption volumes are attributable to the Union rate zones.