Specifications include, but are not limited to: Review, advice, and preparation of discovery requests; review of responses, and preparation and submission of expert testimony regarding ratemaking and cost of service methodologies; analysis of and advice on ENO’s Rate Base components and recommended adjustments, reasonableness and necessity of operating expenses claimed by ENO; the rate of return proposed by ENO and comparable returns of investment through returns on invested capital and through recovery of depreciation expense; ENO’s treatment of all taxes; ENO’s identification of Test Years and adjustments; and analysis of the approach employed by ENO to estimating the cost of equity in its proposed Rate of Return as compared with other approaches in use for estimating the cost of equity, as well as any other recommended factors for consideration of any insufficiency of Revenue, Operating Expenses or Rate of Return claimed by ENO.