The proposed decision of the ALJ in this matter was mailed to the parties in accordance with § 311(d) and Rule 77.1 of the Rules of Practice and Procedure. Comments were filed on April 12, 2004 by TURN and PG&E, and reply comments were filed on April 19, 2004 by TURN and PG&E. We have considered these comments and to the extent necessary this decision reflects any changes we determined to be appropriate.