Currently, Manual 15 Section 8: Demand Side Response (DSR) has no defined shut down costs. At the March 29, 2012 Markets and Reliability Committee (MRC) Harry Dessender, PJM, presented Manual 28: Operating Agreement Accounting language for endorsement including the following: “Demand Side Response Resources which respond to a synchronized reserve event, and are eligible for make-whole payments to recover shutdown cost, will be made-whole in the Operating Reserve for Load Response billing line item.” The MRC assigned DSR shutdown cost development to CDS.