Allocation of General Office Expenses and Common Customer Accounts - Both GSWC and DRA allocated these expenses to the Metropolitan CSA using their own respective allocation studies. (¶ 5.09.) As we discuss later in this decision, the Commission rejects both GSWC's and DRA's allocation studies and develops its own allocation factors. However, in ¶ 5.10, in place of the results their own allocation studies would produce, the parties stipulated as to certain amounts for the Region II headquarters and the Central and Southwest District Offices to be allocated to the Metropolitan CSA for 2007. Because we consider the stipulated amounts in ¶ 5.10 to be inconsistent with the allocation approach we are adopting in this decision, we reject these stipulated amounts.