However, the Board reduced it from 14.5% to 13.25% The Board’s adjustments to the rate of return and related income taxes in the stub period and the test year reduced the overall revenue requirement for the test year by about $82 million. [...] The approved tolls provide for the recovery of the net difference between the 1986 revenue deficiency and the 1987 revenue surplus, and carrying charges, over the final six months of the test year. [...] The question of the integration of the TQM costs with the costs of TCPL has been considered by the Board and its decision may be found in Section 9.10 of these Reasons for Decision. [...] In its notice the Board also brought to the attention of the affected parties the submissions of TCPL on these issues filed in the proceedings as Exhibits B-160 and B-161. [...] On 1 December 1986, in response to requests made orally on 26 November 1986 by TCPL and various other intervenors, the Board clarified what it considered to be the principal tenets of the May 1986 TCPL Reasons for Decision and re-affirmed its view that the issues arising out of the implementation of the operating demand methodology should be settled in the context of a toll hearing.