4 In D.01-09-016, the Commission referred to the market structure and rules for the period beginning January 1, 2003 as Gas Accord II. 5 The ruling also stated that if the cost of capital proceeding for test year 2004 was not completed in time to be inputted into the rates that are being considered in this proceeding, the cost of capital established in D.02-11-027 should be used as a placeholder.

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