The award granted today should be paid pursuant to Pub. Util. Code § 1807. Based on our review of the record, we believe that it is equitable to split the cost of the award between CalAm, the surviving entity in the transaction with Citizens, and SJW. CalAm and SJW should split the costs incurred up to March 8, 2001, the date of withdrawal of the CalAm-SJW merger. CalAm should bear the costs of this award incurred after March 8, 2001. Costs up to March 8, 2001 totaled $64,048.14; costs after that date totaled $30,235.95. Therefore, SJW will be responsible for costs of $32,024.07, and CalAm will be responsible for costs of $62,260.02.