VII. Structure of this Decision

This decision will follow to the extent possible the standard format for briefing issues jointly developed by the parties and adopted by a December 4, 2003 Ruling. The decision will address an issue as common to both SoCalGas and SDG&E and then, as appropriate, it will discuss each individual company. This is consistent with the evidentiary hearings where the consolidated applications were heard jointly, witnesses testified and were cross-examined on common issues for SoCalGas and SDG&E and, as appropriate, issues specific to the individual companies. The adopted rates are unique to each applicant and are independently based on the appropriate evidence and legal arguments in the record.