Specifications include, but are not limited to: The auditor’s investigation shall determine if the Applicant has accurately determined and accounted for its non-AMRP and non-Rider AU plant in-service balance and depreciation reserve balance from the date certain balance in the Applicant’s last base rate case through December 31, 2018. In addition, the auditor shall assess, form, and support an opinion on the necessity, reasonableness, and prudence of the Applicant’s capital expenditures andassociated assets from the date certain balance in the Applicant’s last base rate case throughDecember 31, 2018, with an emphasis on the CEP expenditures and assets. For the period 2012–2018, the Applicant’s total net capital expenditures (plant additions, retirements,transfers) were approximately $628 million. During that period, AMRP net expenditure swere approximately $231 million and net CEP expenditures were approximately $297 million. Remaining rate base net expenditures for the same period were approximately $100 million.