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This document contains the direct testimony of Donald E. Brown regarding UGI Central Penn Gas, Inc., focused on accounting and budgeting processes, rate base claims, and future test year revenue requirements.
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Gather relevant documents related to the case.
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Review the format and requirements for Direct Testimony in your jurisdiction.
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Begin with an introduction that includes your name, address, and the purpose of your testimony.
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Outline the background and qualifications of Donald E. Brown that are pertinent to the case.
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Detail the specific facts and evidence that Donald E. Brown will testify about.
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Ensure that all information is accurate and presented clearly.
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Conclude with a statement affirming the truthfulness of the testimony.
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Human universals–of which hundreds have been identified–consist of those features of culture, society, language, behavior, and mind that, so far as the record has been examined, are found among all peoples known to ethnography and history.
These universals include fundamental aspects of social life such as family structures, language, gender roles, and religious practices. Social scientists often explore the relationship between cultural universals and human nature, positing that culture shapes human behavior more significantly than biological instincts.
A cultural universal (also called an anthropological universal or human universal) is an element, pattern, trait, or institution that is common to all known human cultures worldwide. Taken together, the whole body of cultural universals is known as the human condition.
Human universals are features of culture, society, language, behavior, and minds that are found in all human societies. Brown (1999) describes some of these universals as “contingent”; that is, the phenomenon is found in all societies, but not all individuals perform it.
Human universals–of which hundreds have been identified–consist of those features of culture, society, language, behavior, and mind that, so far as the record has been examined, are found among all peoples known to ethnography and history.

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Direct Testimony of Donald E. Brown refers to the sworn statements made by Donald E. Brown regarding specific factual information or opinions relevant to a case or proceeding.
Typically, parties involved in legal proceedings or administrative hearings may be required to file Direct Testimony of Donald E. Brown to support their claims or defenses.
To fill out Direct Testimony of Donald E. Brown, one should clearly define the facts and opinions being presented, ensure the testimony is sworn under oath, and provide any necessary supporting documents or evidence.
The purpose of Direct Testimony of Donald E. Brown is to provide the court or relevant authority with credible evidence and insights that support a party's position in a legal matter.
The information that must be reported includes personal qualifications, relevant experience, factual accounts relating to the case, opinions based on expertise, and any data or documentation that supports those claims.
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