See Keryn & Ali's Response to PATH's latest Answer (answer to an answer to an answer to an answer). The exhibit to the Response can be found here.
Unfortunately, it gets pretty far afield into the technical, accounting weeds, but if you've been following along, it might just click. In summation, if PATH's previous X = Y equation is true, they've got a lot of explaining to do, and continuing to file Answers before the Commission is the wrong procedure to reveal and correct PATH's continual errors. Challengers end with another request for FERC to audit PATH's "books and records."
Now let's see what happens when PATH tries to tippy-toe out of that corner they have painted themselves into...