so corporate allocations recology ag incorporated provides services basically overhead to its subsidiaries, including the three san francisco subsidiaries . this includes legal, administrative, human resources support. the current allocation is revenue base, which we believe just based on our rates, is not to the benefit of san francisco ratepayers. we would like to see more detail, line item detail for corporate allocation costs, including fte spending time on san francisco companies work and why additional overhead is needed over the existing local administer of support. and also we would like to look at other allocation methods. we think there are other allocation methods with a higher correlation to costs such as tonnage based bike count or based on routes, the last of which we understand is how overhead costs are allocated by recology and pacifica. so we know, we do know there is other methodology being used. so at this time we're recommending 5% cut that would amount to about 783,000 in write year 20, 24 and 807,000 write year 2025. next item is a programmatic reserve. and this this