Pensions and Benefits - The calculation of pensions is determined by Standard No. 87 of the Financial Accounting Standards Board, so the principal difference between the parties is over how many additional positions, if any, the Commission should authorize for the general office. The other contested issues are what amounts, if any, should be allowed for dividend equivalent rights and annual incentive bonuses, and how to handle a DRA computational error. These issues are discussed in Sections 9.6 to 9.8 of this decision. (¶ 5.04.)