2. Revised Matrix of Unresolved Issues

The adopted schedule also provides for a revised matrix of unresolved issues. (Ruling dated February 25, 2000, page 10; also see Rule 3.7 of Resolution ALJ-178.) The revised matrix of unresolved issues should be filed and served at the same time as the response/rebuttal testimony. It should be jointly prepared by applicant and respondent. It should remove any issues from the initial list of issues that are no longer in dispute, and add to the list any raised in the response/rebuttal. It should contain as many columns as necessary to accomplish: a clear and concise statement of each issue, a reference to the section of the agreement wherein the dueling clause language is presented on that issue, the position of each applicant, and the position of each respondent.