19. Other Differences

The Joint Comparison Exhibit lists a number of differences related to other issues. This includes differences in uncollectible accounts, administrative expenses transferred, pensions and benefits, franchise requirements, miscellaneous general expenses, ad valorem taxes, payroll taxes, income taxes, plant in service and plant held for future use, working cash, accumulated depreciation and accumulated deferred taxes other than CIAC. Those specified differences are not caused by differences in methodologies but are caused instead by differences in the inputs used to calculate the costs. Depending on the resolution of the other issues, the differences related to the other issues are reconciled by the Results of Operations model, and are reflected in the various Appendix C Tables.