15. Comments on Proposed Decision

The proposed decision of ALJ Long in this matter was mailed to the parties in accordance with Section 311 of the Public Utilities Code and comments were allowed under Rule 14.3 of the Commission's Rules of Practice and Procedure. Comments were filed by Suburban and DRA on December 12, 2011, and reply comments were filed by both parties on December 19, 2011. Some corrections and clarifications have been made to this decision based on the comments. In particular, we have modified the proposed decision's discussion and outcome on the state tax expense used as a deduction in the calculation of federal income tax expense to more reasonably reflect current law and the Commission's ratemaking practices. However, to the extent that parties merely reargued their litigation positions, those comments were accorded no weight. The attached appendices are corrected to reflect minor errors and to reflect the change for the test year's state tax deduction.