The Proposed Decision of Administrative Law Judge Thomas R. Pulsifer was filed and served on parties on July 28, 2004. Comments on the Proposed Decision were filed on August 17, 2004 and reply comments on August 23, 2004 in accordance with Section 311(d) of the Public Utilities Code and Rule 77.1 of the Rules of Practice and Procedure. We have reviewed the comments and incorporated appropriate revisions, where applicable.