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Current utility planning techniques and models involve unstated assumptions that have been included by the developer or that are traditional in utility practice. The user may not be aware of these implied assumptions or realize the need to test them. This Long-Range System Planning Working Group Report examines assumptions of this type, discusses their continuing appropriateness, and recommends areas which may require explicit treatment in the future. Areas of consideration include forecasting, basis for economic choice, generation and transmission planning, regulatory and societal considerations and the concept of the utility.