North Carolina Public Utilities Commission Docket No. E-100, Sub 140. The rebuttal testimony responds to certain points in the testimony filed by several other parties on May 30, 2014. Some points include: testimony from Duke Energy Carolinas and Duke Energy Progress witness Kendal C. Bowman regarding costs included in avoided cost calculations, testimony of Duke witnesses Bowman, Snider, and Makovich relating to value of solar analysis, and testimony of Public Staff witness Dr. Richard E. Brown relating to the effective load carrying capacity methodology.