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The Ontario Energy Board (OEB) recovers its operating & capital costs through assessments to the natural gas & electricity market participants that it regulates. The OEB uses a cost assessment model to allocate costs, first across classes of market participants and then among the individual participants within each class. This report outlines the new cost assessment model, beginning with an introduction on the context related to model development. Part 2 describes the following aspects of the model: the classes of market participants, how costs are apportioned across classes and to individuals within each class, the Board's fee revenues, and the nature of billings for the general cost assessment, including operating reserve amounts. Part 3 discusses some of the key issues relating to the Board's implementation of the new model.