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<br /> <br /> What allotment issues are at the <br />center of attention for the DEO? <br /> • HCU Analysis. We have focused on the following in <br />our review of SWSP requests and Court cases: <br /> <br />1. HCU analysis should use standard practices <br /> (i.e. StateCU, Glover, etc.) <br /> <br />2. Are assumptions based upon specific facts? <br /> <br />3. Are assumptions supported by literature? <br />