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Cost-of-Service <br />necessary to produce revenues from each class in accordance withthe allocated <br />cost to serve. The percentage adjustments do not represent the recommended <br />-of-service results are one item for <br />consideration in rate design. It is important to note also that the adjustments shown <br />inthe table below would not change the total revenue received by the utility and <br />are not indicative of overall revenue needs of the utility going forward. <br />Recommendations regarding rate design are included in Section 4 of this report. <br /> <br /> <br />Comparison of % Cost and Revenues <br /> <br />Increase/ <br />Customer Allocated <br />Revenues <br />ClassificationCost to Serve <br />(Decrease) <br />Residential 54.0% 55.1% -2.0% <br />Commercial/Industrial 46.0% 44.9% 2.5% <br />Total 100.0% 100.0% 0.0% <br />-11 - <br />192 <br />