Executive

This policy provides guidance on the appropriate financial and accounting treatment for amortization of the Corporation’s assets.

This policy provides guidance on the proper accounting treatment for recoverable capital work and time and material work.

The purpose of this policy is to clarify NTPC’s approach to risk transfer through insurance and contracts.

Provides guidance on the proper accounting treatment for studies related to Capital Jobs and should be implemented in conjunction with Policy E-2 Capital Planning Policy.

Provides guidance on determining the Corporation’s tax payment requirements and exemptions from certain taxes.

This policy provides guidance on the proper removal of capital assets from the Corporation’s financial statements upon their disposal or retirement.

Document which property, plant, and equipment (PP&E) accounting choices NTPC has made where Canadian Generally Accepted Accounting Principles (CGAAP) allows for such choices.

To ensure that all cash receipts are expeditiously deposited and accurately recorded and credited to customer accounts.

This policy assigns responsibilities and duties for authorizing and managing the NTPC bank accounts.