 Mr. Larkin-Connolly conducted a review of Bay State Gas Company’s operating costs over the previous ten years in order to assess the reason for the Company’s inability to earn its rate of return.  His analysis showed that while costs related to investment in plant had increased, the largest cost driver were administrative and general expenses.  He also reviewed the Company’s proposed test year and post-test year plant additions to determine whether they were both prudent and used and useful.