3. Disputed Issues Resolved in this Decision

This decision also resolves the disputed issues not contained in the settlement agreements. Some of the disputed items are:

· Special Requests #4, #11, #14, #19, #24, #32, #34,

· Supervisory Control and Data Acquisition System Update Costs;

· Domestic Production Activities Deduction; and,

· General Office Expense Adjustments.

A more complete discussion and resolution of the disputed items is contained in section 8.