STATE OF CALIFORNIA EDMUND G. BROWN JR., Governor … · 2017. 8. 15. · c/o Megan Lawson 77 Beale Street, Mail Code B 23A P.O. Box 770000 San Francisco, CA 94177 E -mail: [email protected]

STATE OF CALIFORNIA EDMUND G. BROWN JR., Governor

PUBLIC UTILITIES COMMISSION 505 VAN NESS AVENUE

SAN FRANCISCO, CA 94102-3298

July 13, 2017

Advice Letter 3848-G/5082-E

Erik Jacobson

Director, Regulatory Relations

Pacific Gas and Electric Company

77 Beale Street, Mail Code B10C

P.O. Box 770000

San Francisco, CA 94177

SUBJECT: PG&E's Revenue Fees and Uncollectible Factor Effective January 1, 2017

in Compliance with the 2017 GRC D.17-05-013

Dear Mr. Jacobson:

Advice Letter 3848-G/5082-E is effective as of January 1, 2017.

Sincerely,

Edward Randolph

Director, Energy Division

Erik Jacobson Director Regulatory Relations

Pacific Gas and Electric Company 77 Beale St., Mail Code B23A P.O. Box 770000 San Francisco, CA 94177 Fax: 415-973-1448

June 12, 2017

Advice 3848-G/5082-E (Pacific Gas and Electric Company ID U 39 M)

Public Utilities Commission of the State of California

Subject: PG&E's Revenue Fees and Uncollectible Factor Effective January 1,

2017 in Compliance with the 2017 General Rate Case Decision 17-05-

013

Purpose Pacific Gas and Electric Company (PG&E or the Company) submits this Tier 1 advice letter to update the Revenue Fees and Uncollectible (RF&U) factor

1 included in the

calculation of revenue requirements effective January 1, 2017. In addition, PG&E is revising its tariffs by replacing the term “Franchise Fees” with the new term “Revenue Fees” throughout our tariff books as shown in Attachment 1.

Background On September 1, 2015, PG&E filed its 2017 General Rate Case Application (A.15-09-001). In its application, PG&E proposed generation and distribution base revenue requirements for the test year 2017 and for the attrition years 2018 and 2019. On August 3, 2016, PG&E and 14 other parties (the Settling Parties) filed with the California Public Utilities Commission (CPUC or Commission) a Settlement Agreement. On May 11, 2017, the CPUC issued Decision (D.) 17-05-013, approving, with modifications not relevant here, the Settlement Agreement. The Settlement Agreement included the use of a 10-year rolling average of recorded uncollectible data to calculate the uncollectibles factor.

2 Refer to Attachment 3 for the 2017 uncollectible factor

calculation. Attachment 4 shows the 2017 overall RF&U factor used in the 2017 revenue requirement calculation. Additionally, in A.15-09-001, PG&E requested recovery of the San Francisco Gross Receipts (SFGR) tax. The tax is imposed on every person engaging in business within the city of San Francisco beginning in tax year 2014.

3 The tax is calculated using

annual gross receipts from all taxable business activities attributable to the City and 1 The Revenue Fees and Uncollectible factor replaces Franchise Fee and Uncollectible (FF&U). RF&U includes San Francisco Gross Receipts tax, franchise fees, and uncollectible.

2 D.17-05-013, Section 4.1.5.7, page 94.

3 A.15-09-001, Exhibit (PG&E-10), Chapter 8, Page 8-5.

Advice 3848-G/5082-E - 2 - June 12, 2017 County of San Francisco. The payroll tax will be adjusted downward over the same period, in increments consistent with the phase-in of the gross receipts tax. The SFGR tax is presented on line 13 of the Results of Operation summary tables

4 (Franchise and

SFGR Tax Requirements). PG&E is updating the term Franchise Fees and Uncollectible to incorporate the SFGR. The revised name - Revenue Fees and Uncollectible - will include SFGR, franchise fees, and uncollectibles. The section below describes the name changes to the electric and gas tariffs.

Tariff Revisions PG&E is filing revisions to its gas and electric tariffs to replace references to the term “Franchise Fees” with the new term “Revenue Fees.” The affected tariff sheets are listed on the enclosed Attachment 2. PG&E’s tariffs currently do not have a uniform reference for Franchise Fees and Uncollectible and may vary slightly between tariffs. For this reason, effective with this filing, all current references to “Franchise Fees” and “Franchise Fees and Uncollectible” will be replaced as follows:

Current Tariff Description Replacement Tariff Description

F&U

FF&U

FFU

RF&U

Franchise fees Revenue Fees

4 D. 17-05-013, Appendix A: Table 2, line 13.

Advice 3848-G/5082-E - 3 - June 12, 2017

Current Tariff Description Replacement Tariff Description

Franchise fees and uncollectible

Franchise fees & uncollectible

Franchise fees and uncollectible (F&FU)

Franchise fees and uncollectible (FFU)

Franchise fees and uncollectible accounts

Franchise fees and uncollectible expense amounts

Franchise fees and uncollectible accounts expense

Franchise fees & uncollectible accounts expense

Franchise fees and uncollectible accounts expense (FF&U)

Franchise fees & uncollectible accounts expense (FF&U)

Franchise fees and uncollectible (FF&U) expense

Franchise fees and uncollectible (FF&U) accounts expense

FF&U accounts expense

Franchise fees and uncollectible accounts (F&U)

Franchise fees and uncollectible accounts (F&U) expense

Franchise fees and uncollectible expense (F&U)

Franchise fees and uncollectible accounts expense (F&U)

And other aberrations of the above

Revenue Fees and Uncollectible (RF&U) accounts expense

PG&E is also revising the definition of Revenue Fees and Uncollectible and removing it from Section C.5 of Gas Preliminary Statement C and adding the definition into Electric and Gas Rule 1 – “Definitions,” since the definition applies to both gas and electric tariffs.

Protests Anyone wishing to protest this filing may do so by letter sent via U.S. mail, facsimile or

Advice 3848-G/5082-E - 4 - June 12, 2017 E-mail, no later than July 3, 2017, which is 21 days

5 after the date of this filing.

Protests must be submitted to:

CPUC Energy Division ED Tariff Unit 505 Van Ness Avenue, 4

th Floor

San Francisco, California 94102 Facsimile: (415) 703-2200 E-mail: [email protected]

Copies of protests also should be mailed to the attention of the Director, Energy Division, Room 4004, at the address shown above. The protest shall also be sent to PG&E either via E-mail or U.S. mail (and by facsimile, if possible) at the address shown below on the same date it is mailed or delivered to the Commission:

Erik Jacobson Director, Regulatory Relations c/o Megan Lawson Pacific Gas and Electric Company 77 Beale Street, Mail Code B23A P.O. Box 770000 San Francisco, California 94177 Facsimile: (415) 973-1448 E-mail: [email protected]

Any person (including individuals, groups, or organizations) may protest or respond to an advice letter (General Order 96-B, Section 7.4). The protest shall contain the following information: specification of the advice letter protested; grounds for the protest; supporting factual information or legal argument; name, telephone number, postal address, and (where appropriate) e-mail address of the protestant; and statement that the protest was sent to the utility no later than the day on which the protest was submitted to the reviewing Industry Division (General Order 96-B, Section 3.11).

Effective Date PG&E submits this advice letter as a Tier 1 filing. PG&E requests that this advice letter become effective on January 1, 2017.

5 The 20-day protest period concludes on a weekend. PG&E is hereby moving this date to the

following business day.

Advice 3848-G/5082-E - 5 - June 12, 2017

Notice In accordance with General Order 96-B, Section IV, a copy of this advice letter is being sent electronically and via U.S. mail to parties shown on the attached list and the parties on the service lists for A.15-09-001. Address changes to the General Order 96-B service list should be directed to PG&E at email address [email protected]. For changes to any other service list, please contact the Commission’s Process Office at (415) 703-2021 or at [email protected]. Send all electronic approvals to [email protected]. Advice letter filings can also be accessed electronically at: http://www.pge.com/tariffs/. /S/ Erik Jacobson Director, Regulatory Relations Attachments cc: Service List A.15-09-001

CALIFORNIA PUBLIC UTILITIES COMMISSION ADVICE LETTER FILING SUMMARY

ENERGY UTILITY

MUST BE COMPLETED BY UTILITY (Attach additional pages as needed)

Company name/CPUC Utility No. Pacific Gas and Electric Company (ID U39 M)

Utility type: Contact Person: Annie Ho

ELC GAS Phone #: (415) 973-8794

PLC HEAT WATER E-mail: [email protected] and [email protected]

EXPLANATION OF UTILITY TYPE

ELC = Electric GAS = Gas

PLC = Pipeline HEAT = Heat WATER = Water

(Date Filed/ Received Stamp by CPUC)

Advice Letter (AL) #: 3848-G/5081-E Tier: 1

Subject of AL: PG&E's Revenue Fees and Uncollectible Factor Effective January 1, 2017 in Compliance with the

2017 General Rate Case Decision 17-05-013

Keywords (choose from CPUC listing): Compliance, Franchise Fee

AL filing type: Monthly Quarterly Annual One-Time Other _____________________________

If AL filed in compliance with a Commission order, indicate relevant Decision/Resolution #: D.17-05-013

Does AL replace a withdrawn or rejected AL? If so, identify the prior AL: No

Summarize differences between the AL and the prior withdrawn or rejected AL: ____________________

Is AL requesting confidential treatment? If so, what information is the utility seeking confidential treatment for: No

Confidential information will be made available to those who have executed a nondisclosure agreement: N/A

Name(s) and contact information of the person(s) who will provide the nondisclosure agreement and access to the confidential

information: __________________________________________________________________________________________________

Resolution Required? Yes No

Requested effective date: January 1, 2017 N No. of tariff sheets: 142

Estimated system annual revenue effect (%): N/A

Estimated system average rate effect (%): N/A

When rates are affected by AL, include attachment in AL showing average rate effects on customer classes (residential, small commercial,

large C/I, agricultural, lighting).

Tariff schedules affected: See Attachment 1

Service affected and changes proposed: N/A

Pending advice letters that revise the same tariff sheets: N/A

Protests, dispositions, and all other correspondence regarding this AL are due no later than 20 days1 after the date of this filing, unless

otherwise authorized by the Commission, and shall be sent to:

California Public Utilities Commission Pacific Gas and Electric Company

Energy Division

EDTariffUnit

505 Van Ness Ave., 4th

Flr.


E-mail: [email protected]

Attn: Erik Jacobson

Director, Regulatory Relations

c/o Megan Lawson

77 Beale Street, Mail Code B23A

P.O. Box 770000


E-mail: [email protected]

1 The 20-day protest period concludes on a weekend. PG&E is hereby moving this date to the following business day.

Attachment 1 Advice 5082-E

Cal P.U.C. Sheet No. Title of Sheet

Cancelling Cal P.U.C. Sheet No.

Page 1 of 5

40539-E ELECTRIC PRELIMINARY STATEMENT PART CG UTILITY GENERATION BALANCING ACCOUNT Sheet 2

40540-E ELECTRIC PRELIMINARY STATEMENT PART CP ENERGY RESOURCE RECOVERY ACCOUNT Sheet 4

32084-E

40541-E ELECTRIC PRELIMINARY STATEMENT PART CP ENERGY RESOURCE RECOVERY ACCOUNT Sheet 9

38223-E

40542-E ELECTRIC PRELIMINARY STATEMENT PART CQ MODIFIED TRANSITION COST BALANCING ACCOUNT Sheet 1

25896-E

40543-E ELECTRIC PRELIMINARY STATEMENT PART CZ DISTRIBUTION REVENUE ADJUSTMENT MECHANISM Sheet 1

40524-E


40525-E


40526-E


40527-E

40547-E ELECTRIC PRELIMINARY STATEMENT PART DA PUBLIC PURPOSE PROGRAMS REVENUE ADJUSTMENT MECHANISM Sheet 1

30836-E

40548-E ELECTRIC PRELIMINARY STATEMENT PART DT ENERGY RECOVERY BOND BALANCING ACCOUNT Sheet 1

32510-E

40549-E ELECTRIC PRELIMINARY STATEMENT PART EM CLIMATESMART BALANCING ACCOUNT Sheet 1

31645-E

40550-E ELECTRIC PRELIMINARY STATEMENT PART EO CALIFORNIA SOLAR INITIATIVE BALANCING ACCOUNT Sheet 2

26212-E

40551-E ELECTRIC PRELIMINARY STATEMENT PART EX DYNAMIC PRICING MEMORANDUM ACCOUNT (DPMA) Sheet 2

28389-E




Page 2 of 5

40552-E ELECTRIC PRELIMINARY STATEMENT PART FD SMART GRID MEMORANDUM ACCOUNT Sheet 1

28944-E

40553-E ELECTRIC PRELIMINARY STATEMENT PART FM DIABLO CANYON SEISMIC STUDIES BALANCING ACCOUNT (DCSSBA) Sheet 2

34370-E

40554-E ELECTRIC PRELIMINARY STATEMENT PART FS NEW SYSTEM GENERATION BALANCING ACCOUNT Sheet 1

32211-E

40555-E ELECTRIC PRELIMINARY STATEMENT PART FU ELECTRIC PROGRAM INVESTMENT CHARGE REVENUE ADJUSTMENT MECHANISM BALANCING ACCOUNT Sheet 1

37724-E

40556-E ELECTRIC PRELIMINARY STATEMENT PART FU ELECTRIC PROGRAM INVESTMENT CHARGE REVENUE ADJUSTMENT MECHANISM BALANCING ACCOUNT Sheet 2

37725-E

40557-E ELECTRIC PRELIMINARY STATEMENT PART FY ELECTRIC PROGRAM INVESTMENT CHARGE BALANCING ACCOUNT Sheet 1

36761-E


36762-E


36763-E

40560-E ELECTRIC PRELIMINARY STATEMENT PART GB GREENHOUSE GAS REVENUE BALANCING ACCOUNT (GHGRBA) Sheet 2

35257-E

40561-E ELECTRIC PRELIMINARY STATEMENT PART GC CALIFORNIA ENERGY SYSTEMS FOR THE 21ST CENTURY BALANCING ACCOUNT Sheet 1

33937-E

40562-E ELECTRIC PRELIMINARY STATEMENT PART GH MOBILE HOME PARK BALANCING ACCOUNT - ELECTRIC Sheet 1

33894-E

40563-E ELECTRIC PRELIMINARY STATEMENT PART GJ MAJOR EMERGENCY BALANCING ACCOUNT (MEBA) Sheet 1

34390-E




Page 3 of 5

40564-E ELECTRIC PRELIMINARY STATEMENT PART GL HYDRO LICENSING BALANCING ACCOUNT (HLBA) Sheet 1

40529-E

40565-E ELECTRIC PRELIMINARY STATEMENT PART GM NUCLEAR REGULATORY COMMISSION RULEMAKING BALANCING ACCOUNT (NRCRBA) Sheet 1

34396-E

40566-E ELECTRIC PRELIMINARY STATEMENT PART GP GREEN TARIFF SHARED RENEWABLES MEMORANDUM ACCOUNT (GTSRMA) Sheet 1

35356-E


35357-E


35358-E

40569-E ELECTRIC PRELIMINARY STATEMENT PART GR GREEN TARIFF SHARED RENEWABLES BALANCING ACCOUNT (GTSRBA) Sheet 1

35375-E

40570-E ELECTRIC PRELIMINARY STATEMENT PART GR GREEN TARIFF SHARED RENEWABLES BALANCING ACCOUNT (GTSRBA) Sheet 2

35376-E

40571-E ELECTRIC PRELIMINARY STATEMENT PART GS RESIDENTIAL RATE REFORM MEMORANDUM ACCOUNT Sheet 1

40530-E

40572-E ELECTRIC PRELIMINARY STATEMENT PART GS RESIDENTIAL RATE REFORM MEMORANDUM ACCOUNT Sheet 2

40531-E

40573-E ELECTRIC PRELIMINARY STATEMENT PART GT ASSEMBLY BILL 802 MEMORANDUM ACCOUNT - ELECTRIC Sheet 1

36605-E

40574-E ELECTRIC PRELIMINARY STATEMENT PART GU Z-FACTOR MEMORANDUM ACCOUNT Sheet 1

37685-E

40575-E ELECTRIC PRELIMINARY STATEMENT PART GV DISTRIBUTION INTERCONNECTION MEMORANDUM ACCOUNT (DIMA) Sheet 1

37423-E




Page 4 of 5

40576-E ELECTRIC PRELIMINARY STATEMENT PART GY ELECTRIC VEHICLE PROGRAM BALANCING ACCOUNT Sheet 1

38191-E*

40577-E ELECTRIC PRELIMINARY STATEMENT PART HB DISTRIBUTION RESOURCES PLAN DEMONSTRATION BALANCING ACCOUNT Sheet 1

40149-E

40578-E ELECTRIC PRELIMINARY STATEMENT PART M CALIFORNIA ALTERNATE RATES FOR ENERGY ACCOUNT Sheet 1

37143-E

40579-E ELECTRIC PRELIMINARY STATEMENT PART P CUSTOMER ENERGY EFFICIENCY ADJUSTMENT Sheet 2

29485-E

40580-E ELECTRIC PRELIMINARY STATEMENT PART S HAZARDOUS SUBSTANCE MECHANISM Sheet 3

22711-E

40581-E ELECTRIC SCHEDULE TBCC TRANSITIONAL BUNDLED COMMODITY COST Sheet 1

31835-E

40582-E ELECTRIC SCHEDULE TBCC TRANSITIONAL BUNDLED COMMODITY COST Sheet 4

35233-E

40583-E ELECTRIC RULE NO. 1 DEFINITIONS Sheet 5

27070-E*

40584-E ELECTRIC RULE NO. 1 DEFINITIONS Sheet 25

30663-E

40585-E ELECTRIC TABLE OF CONTENTS Sheet 1

40521-E


40165-E


40121-E


40152-E


37737-E


34373-E


40006-E




Page 5 of 5


40153-E


40166-E

Attachment 1 Advice 3848-G



Page 1 of 7

33419-G Gas Sample Form No. 79-1089 Independent Storage Providers (ISP) - PG&E Exchange Agreement Sheet 1

30036-G

33420-G Gas Sample Form No. 79-1090 G-ESISP Service Agreement Sheet 1

30037-G

33421-G GAS PRELIMINARY STATEMENT PART AE CORE PIPELINE DEMAND CHARGE ACCOUNT Sheet 2

30644-G

33422-G GAS PRELIMINARY STATEMENT PART AG CORE FIRM STORAGE ACCOUNT Sheet 1

29527-G

33423-G GAS PRELIMINARY STATEMENT PART AN HAZARDOUS SUBSTANCE MECHANISM Sheet 2

23282-G

33424-G* GAS PRELIMINARY STATEMENT PART B DEFAULT TARIFF RATE COMPONENTS Sheet 1

33378-G


33379-G


33380-G


33381-G


33382-G


33383-G


33384-G

33431-G GAS PRELIMINARY STATEMENT PART B DEFAULT TARIFF RATE COMPONENTS Sheet 8

33142-G


33144-G




Page 2 of 7


23229-G


33107-G


33108-G


33109-G


33110-G


33111-G


33112-G


33113-G


33114-G

33442-G GAS PRELIMINARY STATEMENT PART BA PUBLIC PURPOSE PROGRAM SURCHARGE-ENERGY EFFICIENCY Sheet 1

23360-G

33443-G GAS PRELIMINARY STATEMENT PART BH PUBLIC PURPOSE PROGRAM SURCHARGE-LOW INCOME ENERGY EFFICIENCY Sheet 1

23364-G

33444-G GAS PRELIMINARY STATEMENT PART BI PUBLIC PURPOSE PROGRAM SURCHARGE-RESEARCH DEVELOPMENT AND DEMONSTRATION Sheet 1

23365-G

33445-G GAS PRELIMINARY STATEMENT PART BS CLIMATESMART BALANCING ACCOUNT Sheet 1

29772-G




Page 3 of 7

33446-G GAS PRELIMINARY STATEMENT PART C GAS ACCOUNTING TERMS & DEFINITIONS Sheet 1

33078-G


33116-G


33117-G


32423-G


32751-G


33079-G


28883-G


32753-G


23351-G

33455-G GAS PRELIMINARY STATEMENT PART CA CALIFORNIA SOLAR INITIATIVE THERMAL PROGRAM MEMORANDUM ACCOUNT Sheet 1

28670-G

33456-G GAS PRELIMINARY STATEMENT PART CL TRANSMISSION INTEGRITY MANAGEMENT PROGRAM BALANCING ACCOUNT Sheet 3

33083-G

33457-G GAS PRELIMINARY STATEMENT PART CN TOPOCK ADDER PROJECTS BALANCING ACCOUNT Sheet 1

28893-G

33458-G PRELIMINARY STATEMENT PART CO ADJUSTMENT MECHANISM FOR COSTS DETERMINED IN OTHER PROCEEDINGS Sheet 2

32826-G




Page 4 of 7


32827-G


32828-G

33461-G GAS PRELIMINARY STATEMENT PART CP GAS TRANSMISSION AND STORAGE REVENUE SHARING MECHANISM Sheet 2

32759-G


32760-G


30649-G

33464-G GAS PRELIMINARY STATEMENT PART D PURCHASED GAS ACCOUNT Sheet 2

30641-G

33465-G GAS PRELIMINARY STATEMENT PART D PURCHASED GAS ACCOUNT Sheet 3

30642-G

33466-G GAS PRELIMINARY STATEMENT PART DB MOBILE HOME PARK BALANCING ACCOUNT - GAS Sheet 1

31249-G

33467-G GAS PRELIMINARY STATEMENT PART DD GAS TRANSMISSION & STORAGE MEMORANDUM ACCOUNT (GTSMA) Sheet 2

31341-G


31342-G


31343-G




Page 5 of 7


31344-G

33471-G GAS PRELIMINARY STATEMENT PART DH GAS PROGRAMS BALANCING ACCOUNT (GPBA) Sheet 2

32398-G

33472-G GAS PRELIMINARY STATEMENT PART DH GAS PROGRAMS BALANCING ACCOUNT (GPBA) Sheet 3

32399-G

33473-G GAS PRELIMINARY STATEMENT PART DI Greenhouse Gas Expense Memorandum Account - Gas (GHGEMA-G) Sheet 1

31906-G

33474-G GAS PRELIMINARY STATEMENT PART DM ASSEMBLY BILL 802 MEMORANDUM ACCOUNT - GAS Sheet 1

32607-G

33475-G GAS PRELIMINARY STATEMENT PART DN LINE 407 MEMORANDUM ACCOUNT (L407MA) Sheet 1

32788-G

33476-G GAS PRELIMINARY STATEMENT PART DP TRANSMISSION INTEGRITY MANAGEMENT PROGRAM MEMORANDUM ACCOUNT (TIMPMA) Sheet 1

32806-G

33477-G GAS PRELIMINARY STATEMENT PART DS WORK REQUIRED BY OTHERS BALANCING ACCOUNT (WROBA) Sheet 1

32811-G

33478-G GAS PRELIMINARY STATEMENT PART DU Z-FACTOR MEMORANDUM ACCOUNT Sheet 1

33030-G

33479-G GAS PRELIMINARY STATEMENT PART DU Z-FACTOR MEMORANDUM ACCOUNT Sheet 2

33031-G

33480-G GAS PRELIMINARY STATEMENT PART F CORE FIXED COST ACCOUNT Sheet 2

33410-G

33481-G GAS PRELIMINARY STATEMENT PART F CORE FIXED COST ACCOUNT Sheet 4

33412-G

33482-G GAS PRELIMINARY STATEMENT PART J NONCORE CUSTOMER CLASS CHARGE ACCOUNT Sheet 2

33413-G




Page 6 of 7


33414-G


33415-G

33485-G GAS PRELIMINARY STATEMENT PART L BALANCING CHARGE ACCOUNT Sheet 1

29768-G

33486-G GAS PRELIMINARY STATEMENT PART L BALANCING CHARGE ACCOUNT Sheet 2

29769-G

33487-G GAS PRELIMINARY STATEMENT PART O CPUC REIMBURSEMENT FEE Sheet 1

33119-G

33488-G GAS PRELIMINARY STATEMENT PART U CORE BROKERAGE FEE BALANCING ACCOUNT Sheet 1

23276-G

33489-G GAS PRELIMINARY STATEMENT PART V CALIFORNIA ALTERNATE RATES FOR ENERGY ACCOUNT Sheet 1

23358-G

33490-G GAS PRELIMINARY STATEMENT PART V CALIFORNIA ALTERNATE RATES FOR ENERGY ACCOUNT Sheet 2

28775-G*

33491-G GAS PRELIMINARY STATEMENT PART Y CUSTOMER ENERGY EFFICIENCY ADJUSTMENT Sheet 2

28302-G

33492-G GAS SCHEDULE G-ESISP EXCHANGE SERVICE THROUGH ISP FACILITIES Sheet 1

24364-G

33493-G* GAS SCHEDULE G-SUR CUSTOMER-PROCURED GAS FRANCHISE FEE SURCHARGE Sheet 1

33404-G

33494-G GAS RULE NO. 1 DEFINITIONS Sheet 5

31561-G


29268-G


29269-G




Page 7 of 7


29270-G


33499-G* GAS TABLE OF CONTENTS Sheet 1

33405-G

33500-G GAS TABLE OF CONTENTS Sheet 2

33401-G


33406-G


33403-G


33255-G


33308-G


32887-G

U 39 San Francisco, California

Revised Cal. P.U.C. Sheet No. 40539-E Cancelling Revised Cal. P.U.C. Sheet No.

ELECTRIC PRELIMINARY STATEMENT PART CG Sheet 2

UTILITY GENERATION BALANCING ACCOUNT

Advice 5082-E Issued by Date Filed June 12, 2017

Decision 15-09-001 Robert S. Kenney Effective January 1, 2017

Vice President, Regulatory Affairs Resolution

CG. UTILITY GENERATION BALANCING ACCOUNT (UGBA) (Cont’d.)

5. ACCOUNTING PROCEDURES: (Cont’d.)

c. a debit entry equal to the annual authorized revenue requirements associated with PG&E’s owned generation divided by twelve;

d. a debit entry equal to the costs of providing video tapes of the Diablo Canyon Independent Safety Committee meetings;

e. a debit or credit entry, as appropriate, to record the transfer of amounts from other accounts to the UGBA for recovery in rates, upon approval by the CPUC.

f. a debit or credit entry, as appropriate, to record the gain or loss on the sale of an electric generation non-depreciable asset, as approved by the CPUC.

g. a debit entry equal to one-twelfth of the annual revenue requirements recorded in the Short Term Demand Forecasting subaccount of the Smart Grid Pilot Deployment Project Balancing Account (SGPDPBA).

h. an entry equal to interest on the average balance in the account at the beginning of the month

and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

Note: All debits and credits described above, except for that described in Section 5.g, shall include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

(T)


Revised Cal. P.U.C. Sheet No. 40540-E Cancelling Revised Cal. P.U.C. Sheet No. 32084-E

ELECTRIC PRELIMINARY STATEMENT PART CP Sheet 4

ENERGY RESOURCE RECOVERY ACCOUNT

(Continued)




CP. ENERGY RESOURCE RECOVERY ACCOUNT (ERRA) (Cont’d.)

4. RATES: The ERRA rate is set forth in electric Preliminary Statement Part I.

5. ACCOUNTING PROCEDURES: The CPUC-jurisdictional portion of all entries shall be made at the end of each month as follows:

a) A credit entry equal to the revenue from the ERRA rate component from bundled customers during the month, excluding the allowance for Revenue Fees and Uncollectible (RF&U) Accounts expense;

b) A credit entry equal to RMR and ancillary services revenues from PG&E-owned generation facilities;

c) A credit entry equal to surplus sales revenues allocated to PG&E per the Operating Agreement between PG&E and the DWR, if applicable;

d) A credit entry equal to revenues received from Schedule TBCC;

e) A credit entry equal to revenue associated with designated sales;

f) A debit or credit entry equal to the net Power Charge Indifference Adjustment (PCIA), excluding the allowance for Revenue Fees and Uncollectible (RF&U) Accounts expense.

The following entry reflects the ongoing CTC portion of procurement costs as defined by the Public Utilities Code Section 367(a)(1)-(6), known as the statutory method, included in the Modified Transition Cost Balancing Account for recovery: g) A credit entry equal to the costs for ongoing CTC associated with QF

obligations and PPA obligations, above the market benchmark currently adopted by the Commission;

h) A debit entry equal to negative above-market costs, that are applied to positive above-market costs in the MTCBA;

(T)

(T) (T)



ELECTRIC PRELIMINARY STATEMENT PART CP Sheet 9

ENERGY RESOURCE RECOVERY ACCOUNT

(Continued)




CP. ENERGY RESOURCE RECOVERY ACCOUNT (ERRA) (Cont’d.)


The following entries reflect the transfer of costs between ERRA and the Green Tariff Shared Renewables Balancing Account (GTSRBA) to support customers taking service under the Green Tariff Shared Renewable (GTSR) Program electric rate Schedule Green Tariff (E-GT) and electric rate Schedule Enhanced Community Renewables (E-ECR) as prescribed in Pub. Util. Code Sections 2833 and implemented in D.15-01-051: ak) A credit or debit entry to reflect the solar generation expense associated with

the interim pool of renewable resources used to support the GTSR Program, equal to Solar Charge rate associated with these resources, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, multiplied by the kWh delivered under the GTSR Program to Schedule E-GT customers for the month, and/or entry to reflect any subsequent true-up of the interim pool renewable expense to actual costs.

al) A credit or debit entry to reflect the Program Charge expense associated with the GTSR Program, excluding marketing and administrative expenses, for customers taking service under Schedule E-GT, equal to the Program Charge rate, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, multiplied by the kWh delivered under the program to the E-GT customers for the month, and/or entry to reflect any subsequent true-up of the Program Charge components’ expense to actual costs.

am) A credit or debit entry to reflect Program Charge expense associated with the GTSR Program, excluding marketing and administration expenses, for customers taking service under Schedule E-ECR, equal to the Program Charge rate, excluding Revenue Fees and Uncollectible (RF&U) accounts expense, multiplied by the subscription level of the E-ECR customer in kWh, and/or entry to reflect any subsequent true-up of the Program Charge components’ expense to actual costs.

an) A debit or credit entry equal to expenses associated with the GTSR Program’s Enhanced Community Solar (ECR) option resources that is unsubscribed.

ao) A debit or credit entry to transfer expenses from the GTSRBA for renewable resources procured to serve customers taking service under Schedule E-GT that are in excess of the E-GT program subscription pursuant to the backstop provision in Pub. Util. Code §2833(s)

(T)

(T) (T)

(T)



ELECTRIC PRELIMINARY STATEMENT PART CQ Sheet 1

MODIFIED TRANSITION COST BALANCING ACCOUNT

(Continued)




CQ. MODIFIED TRANSITION COST BALANCING ACCOUNT (MTCBA)

1. PURPOSE: The purpose of the MTCBA is to record ongoing transition costs associated with procurement (Decisions (D.) 02-11-022, 03-04-030 and 03-07-028), and other costs as authorized by the Commission as defined by the Public Utilities Code Section 367(a)(1)-(6), known as the statutory method. Pursuant to D.06-12-018 PG&E is authorized to consolidate the ongoing CTC subaccounts for bundled and direct access customers (DA), municipal departing load (MDL), and customer generation departing load (CGDL).

2. APPLICABILITY: The MTCBA shall apply to all rate schedules and contracts for electric service subject to the jurisdiction of the Commission, except for those rate schedules and contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of amounts in this account shall be determined through the advice letter process.

4. RATE: The MTCBA rates are referred to as Competition Transition Charge rates and are set forth in each electric rate schedule. The CTC rates are composed of the ongoing CTC rates using the statutory method, applicable to bundled, DA, and DL customers.

5. ACCOUNTING PROCEDURE: PG&E shall make entries to the MTCBA at the end of each month as follows:

a. A credit entry equal to the revenue from the ongoing CTC rate component from bundled, DA, MDL, and CGDL customers during the month; excluding the allowance for Revenue Fees and Uncollectible (RF&U) Accounts expense.

b. A debit entry equal to bundled, DA, MDL, and CGDL customers’ share of costs associated with any buy-out, buy-down, renegotiation, or termination of Qualifying Facility (QF) contracts and settlements or judgments related to QF power purchase agreements.

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ELECTRIC PRELIMINARY STATEMENT PART CZ Sheet 1

DISTRIBUTION REVENUE ADJUSTMENT MECHANISM

(Continued)




CZ. DISTRIBUTION REVENUE ADJUSTMENT MECHANISM (DRAM)

1. PURPOSE: The purpose of the DRAM is to record and recover the authorized distribution revenue requirements and certain other distribution-related authorized costs. The DRAM will ensure dollar-for-dollar recovery of these Commission-authorized distribution amounts.

2. APPLICABILITY: The DRAM shall apply to all customer bills for service under all rate schedules and contracts for electric distribution service subject to the jurisdiction of the Commission, except for those rate schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balance in this account shall be determined through the advice letter process.

4. DISTRIBUTION RATES: The distribution rates are included in the effective rates set forth in each rate schedule.

5. ACCOUNTING PROCEDURES: The following entries shall be made each month, or as applicable. Note that all debits and credits described below, except for item 5.v., include an allowance for Revenue Fees and Uncollectible (RF&U) account expense.

a. A debit entry equal to the annual authorized distribution revenue requirements divided by twelve.

b. A debit or credit entry equal to the total of the distribution-related regulatory account balances at the rates authorized in PG&E’s most recent GRC, transferred to the DRAM, as authorized in the Electric Annual True-up Proceeding or other proceeding expressly authorized by the Commission.

c. A debit entry equal to the costs of the remaining customer education efforts associated with the Electric Education Trust (EET) per Decision 01-05-091, up to the amount authorized for PG&E by the Commission at the rates authorized in PG&E’s most recent GRC.

d. A credit entry equal to the revenue from the distribution rates less the recorded California Public Utilities Commission Reimbursement Fee revenue (defined in Part E of PG&E’s electric Preliminary Statement), the Customer Energy Efficiency Incentive revenue (defined in Part P of PG&E’s electric Preliminary Statement), the Demand Response Revenue Balancing Account revenue (defined in Part I of PG&E’s electric Preliminary Statement), and the SmartMeter Balancing Account revenue (defined in Part I of PG&E's electric Preliminary Statement).

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(Continued)




CZ. DISTRIBUTION REVENUE ADJUSTMENT MECHANISM (DRAM) (Cont’d.)


e. A credit entry equal to the debit entry in the California Alternate Rates for Energy Account (CAREA) that corresponds to the actual CARE revenue shortfall. The corresponding debit entry is defined in PG&E’s electric Preliminary Statement Part M, Item 5a.

f. A credit entry equal to the debit entry in the Family Electric Rate Assistance Balancing Account (FERABA) that corresponds to the actual FERA revenue shortfall for the California Solar Initiative. The corresponding debit entry is defined in PG&E’s electric Preliminary Statement Part DX, Item 5.b.

g. A credit entry equal to the recorded amount of revenue cycle services credits given to customers for revenue cycle services provided by entities other than PG&E.

h. A credit entry equal to the amount of Shareholder Participation, as defined in Section 6 below.

i. A debit entry equal to the payment to fund PG&E Environmental Enhancement Corporation, pursuant to the Chapter 11 Settlement Agreement Paragraph 17c adopted in Decision 03-12-035.

j. A debit or credit entry, as appropriate, to record the transfer of amounts from other accounts to the DRAM for recovery in rates, upon approval by the CPUC.

k. A debit entry equal to one-twelfth of the electric portion of the current year Self Generation Incentive Program (SGIP) revenue requirement authorized by the CPUC.

l. A debit entry equal to one-twelfth of the current-year California Solar Initiative (CSI) revenue requirement authorized by the CPUC.

m. A debit entry equal to one-twelfth of the electric portion of the Demand Response revenue requirement, as authorized by the CPUC.

n. A credit entry, as appropriate, to record any revenues resulting from bidding PG&E’s Demand Response Programs into the CAISO.

o. A debit or credit entry, as appropriate, to record any shareholder rewards or penalties under the Reliability Incentive Mechanism adopted in D.04-10-034.

p. A debit entry equal to the amounts paid to the Commission for reimbursement of rate case expenses billed to the Utility pursuant to Public Utilities Code Section 631, plus an allowance for RF&U account expense.

q. A debit entry equal to the intervenor compensation payments authorized by the Commission, recorded during the month.

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(Continued)






q. A debit or credit entry, as appropriate, to record the gain or loss on the sale of an electric distribution non-depreciable asset, as approved by the Commission.

r. A debit entry equal to the electric portion of incremental administrative costs and amounts written off as uncollectible associated with the payment deferral plan for qualifying citrus and other agricultural growers pursuant to Resolution E-4065 at the rates authorized in PG&E’s most recent GRC for the incremental administrative costs.

s. A debit entry equal to the Schedule E-BIP incentives paid to third party demand response aggregators, net of any penalties paid to PG&E.

t. A debit entry equal to the costs that PG&E will reimburse the Division of Ratepayer Advocates (DRA) for work performed by the retained IT consultant(s) in Application (A.) 10-02-028 as authorized by the Commission, recorded during the month. The costs that PG&E will reimburse DRA shall not exceed $240,000 (excluding an allowance for RF&U), subject to revision by the Commission.

u. A debit or credit entry, as appropriate, to record the aggregate net revenues collected from the Conservation Incentive Adjustment unbundled rate component of residential electric rates.

v. A credit entry equal to the Family Electric Rate Assistance (FERA) revenue shortfall from

paying residential Tier 2 rates for Tier 3 usage. The corresponding debit entry is defined in PG&E’s electric Preliminary Statement Part DX, Item 5.a.

w. A debit entry equal to one-twelfth of the authorized amount recorded in the California Energy

Systems for 21st Century Balancing Account – Electric (CES21BA-E). x. A debit entry equal to one-twelfth of the annual revenue requirements recorded in the Smart

Grid Line Sensor subaccount, Volt/VAR Optimization subaccount, and Detect & Locate Faults subaccount of the Smart Grid Pilot Deployment Project Balancing Account (SGPDPBA).

y. A credit entry equal to the amount of employee transfer fees allocated to PG&E’s electric

ratepayers.

z. A debit entry equal to one-twelfth of the authorized revenue requirement for the Residential

Rate Reform Program. The corresponding credit entry is defined in PG&E’s Electric

Preliminary Statement Part GS, Residential Rate Reform Memorandum Account.

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aa. A debit entry equal to the billed revenue for Schedule LS-1 decorative street light conversion to LED lights.

bb. A debit entry to record one-twelfth of the authorized annual revenue requirement, as authorized by the CPUC associated with the Charge Smart and Save Program.

cc. A debit entry to record the prorata portion of the authorized non-procurement related revenue requirements for each demonstration project, over the period from when the revenue requirements begin to be recorded in this account and the project completion dates. A corresponding credit entry is included in the DRPDBA, which excludes an allowance for RF&U.

dd. A debit entry to record the prorata portion of the authorized procurement revenue requirements for each demonstration project, over the period from when the revenue requirements begin to be recorded in this account and the project completion dates. A corresponding credit entry is included in the DRPDBA, which excludes an allowance for RF&U.

ee. An entry equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART DA Sheet 1

PUBLIC PURPOSE PROGRAMS REVENUE ADJUSTMENT MECHANISM




DA. PUBLIC PURPOSE PROGRAMS REVENUE ADJUSTMENT MECHANISM (PPPRAM)

1. PURPOSE: The purpose of the PPPRAM is to record certain authorized Public Purpose Programs (PPP) revenue requirements and to assure full recovery of those amounts. The PPP revenue requirements recovered through this account are the electric public goods charge “legacy” portion of Energy Efficiency (EE) programs pursuant to D.11-12-038 and the electric portion of Energy Savings Assistance (ESA), formerly Low-Income Energy Efficiency (LIEE) programs,.

2. APPLICABILITY: The PPPRAM shall apply to all customer bills for service under all rate schedules and contracts for electric service subject to the jurisdiction of the Commission, except for those rate schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balance in this account shall be determined through the Annual Electric True-Up advice letter process, or as otherwise determined by the CPUC.

4. RATES: The PPPRAM rate equals the PPP rates included in the effective rates set forth in each rate schedule as a separate non-bypassable charge less the rates for: 1) California Alternate Rates for Energy Account (CAREA) surcharge; 2) Procurement Energy Efficiency; and 3) Electric Program Investment Charge shown in Preliminary Statement Part I.

5. ACCOUNTING PROCEDURES: The following entries will be made to this account each month or as applicable:

a. A debit entry equal to one-twelfth of the annual Commission-authorized PPP revenue requirements recovered in this account, including an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

b. A credit entry equal to the revenue from the PPPRAM rates as defined in the “Rates” section above.

c. A debit or credit entry equal to any amounts authorized by the CPUC to be recorded in this account.

d. A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts, as approved by the CPUC.

e. An entry equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries are made, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART DT Sheet 1

ENERGY RECOVERY BOND BALANCING ACCOUNT

(Continued)




DT. ENERGY RECOVERY BOND BALANCING ACCOUNT (ERBBA)

1. PURPOSE: The purpose of the ERBBA is to record the benefits and costs associated with Energy Recovery Bonds (ERBs) that are not provided to customers elsewhere and to return those benefits or charge those costs to customers. In addition, the purpose of the ERBBA is to ensure that the benefits of the net amount of energy supplier refunds, claim offsets and other credits received after the second series of ERBs are issued are provided to customers. The ERBBA also provides the methodology for calculating the pre-tax amount of energy supplier refunds, claim offsets and other credits received after the first series of ERBs are issued but before the second series of ERBs are issued, which amount is to be used to reduce the principal amount of the second series of ERBs to be issued. An Energy Supplier Refund Litigation Cost (ESRLC) subaccount is established in the ERBBA in order to record litigation costs and litigation recovery amounts relating to energy supplier refunds, and to debit or credit those costs and recovery amounts to the ERBBA on a periodic basis consistent with the purpose of the ERBBA. ERBs are authorized by the Commission in Decision (D.) 04-11-015 to provide the funds necessary to refinance PG&E’s Modified Settlement Agreement Regulatory Asset (Regulatory Asset) in accordance with D.03-12-035 and Senate Bill 772.

2. APPLICABILITY: The ERBBA shall apply to all rate schedules as identified in Part DP of this Preliminary Statement.

3. REVISION DATE: Disposition of the balance in the account shall be determined through the advice letter process.

4. ERBBA RATES: The ERBBA rates are set forth in the Electric Preliminary Statement Part I.

5. TIME PERIOD: The ERBBA will become effective upon approval of Advice 2624-E and will expire after the ERBs are fully repaid and any remaining balance is returned to or recovered from customers.

6. ENERGY SUPPLIER REFUND LITIGATION COST SUBACCOUNT (ESRLC). The Energy Supplier Refund Litigation Cost subaccount is established in the ERBBA to record litigation costs actually incurred that are reasonably related to energy supplier refund settlements, as well as amounts separately allocated and received by PG&E from claimants’ escrow accounts for litigation costs established under energy supplier refund settlements. The ESRLC is subject to audit under the Energy Resource Recovery Account (ERRA) proceeding. PG&E may apply separately to the Commission for recovery of any under-collected amount of litigation costs remaining in the ESRLC when the ERBBA is terminated. Any remaining balance of amounts from claimants’ escrow accounts in the ESRLC after PG&E has fully recovered its reasonable litigation costs actually incurred that are related to energy supplier refunds shall reduce the balance of the ERBBA by the amount over-collected.

7. ACCOUNTING PROCEDURES: PG&E shall maintain the ERBBA by making entries at the end of each month. Entries shall be reviewed and verified by the Commission in a proceeding designated by it or by the Energy Division as necessary. The monthly entries are as follows:

a. A debit or credit entry equal to the revenue from the ERBBA rate component, less an adjustment for Revenue Fees and Uncollectible (RF&U) accounts expense.

b. A credit entry equal to the interest earnings of funds held by PG&E before transfer to the Bond Trustee.

c. An entry equal to the servicing fees paid to PG&E in excess of PG&E’s recorded incremental cost of billing and collecting the Dedicated Rate Component (DRC) charges as specified in Preliminary Statement Part DP.

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ELECTRIC PRELIMINARY STATEMENT PART EM Sheet 1

CLIMATESMART BALANCING ACCOUNT




EM. CLIMATESMART BALANCING ACCOUNT – ELECTRIC (CSBA-E)

1. PURPOSE: The purpose of the electric ClimateSmart Balancing Account (CSBA-E) is to track ClimateSmart Contributions related to the ClimateSmart program, as authorized in California Public Utilities Commission (CPUC) Decision (D.) 06-12-032, D.10-10-025 and under the provisions of the Servicing Agreement between PG&E and ClimateSmart Charity. The ‘Premium Subaccount’ will track ClimateSmart charges and donations and remittances to ClimateSmart Charity for greenhouse gas (GHG)-reduction projects as per the Charity By-Laws.

2. APPLICABILITY: The Premium Subaccount of the CSBA-E shall apply to all customers who were enrolled in the voluntary ClimateSmart program or persons who otherwise made ClimateSmart program donations that are recorded in this subaccount. The ClimateSmart Program closed to new customers on January 1, 2012. The Premium Subaccount (defined as the Segregated Account in the Servicing Agreement approved by Resolution G-3429) will remain open for the purpose of any billing adjustments in accordance with PG&E tariffs.

3. RATES: The electric ClimateSmart Charge rate associated with the Premium Subaccount of the CSBA is $0.00254 per kWh, or as otherwise approved by the CPUC. The ClimateSmart Charge rate does not include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, which is not applicable, as the rate does not recover the balance in this subaccount.

4. ACCOUNTING PROCEDURE: The following entries shall be made at the end of each month or as applicable:

Premium Subaccount

a. A credit entry equal to the electric ClimateSmart Charges billed to participating ClimateSmart program customers, net of actual customer accounts written-off, as applicable;.

b. A credit entry equal to ClimateSmart donations not recorded in 4.a;

c. A debit entry to record, on a monthly basis a transfer of ClimateSmart Contributions from this subaccount to ClimateSmart Charity, equal to the amount recorded in 4.a, 4.b and 4.f;

d. A debit or credit entry, as appropriate, to record a transfer into or out of this subaccount, as authorized by the CPUC;

e. A debit entry equal to the electric portion of expense for GHG-reduction projects incurred by PG&E for contracts entered into by PG&E and not assigned to the ClimateSmart Charity, as applicable under the Servicing Agreement; and

f. A debit or credit entry, as necessary, equal to the interest on the average of the balance at the beginning of the month and the balance for entries 4.a to 4.e above at a rate equal to one-twelfth the cost-of-capital rate adopted in PG&E’s latest cost-of-capital proceeding.

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Revised Cal. P.U.C. Sheet No. 40550-E Cancelling Original Cal. P.U.C. Sheet No. 26212-E

ELECTRIC PRELIMINARY STATEMENT PART EO Sheet 2

CALIFORNIA SOLAR INITIATIVE BALANCING ACCOUNT

(Continued)




EO. CALIFORNIA SOLAR INITIATIVE BALANCING ACCOUNT (CSIBA) (Cont’d.)

5. ACCOUNTING PROCEDURE: The CSIBA contains the following sub-accounts:

The “California Solar Initiative Subaccount” tracks the annual authorized CSI budget against costs incurred by PG&E to implement and administer the CSI.

The “Performance-Based Incentive Subaccount” tracks, on a quarterly basis, an amount equal to the expected five-year Performance-Based Incentives (PBI) payment for completed projects, as authorized by the Commission, against PBI payments paid to customers. Per D.06-12-033, PBI is required for systems 100 kW and larger beginning January 1, 2007; for systems 50 kW and larger beginning January 1, 2008; and for systems 30 kW and larger beginning January 1, 2010, or as otherwise modified by the CPUC.

a. California Solar Initiative Subaccount

The following entries will be made to this subaccount at the end of each month:

1) A debit entry equal to administration costs including incremental program design, contract administration, marketing, regulatory reporting, Measurement and Evaluation (M&E), and other expenses authorized for administration by the CPUC.

2) A debit entry equal to incentive payments to customers for Expected Performance-Based Buydown (EPBB) incentives.

3) A debit entry equal to PG&E’s share of Research, Development, and Demonstration (RD&D) and associated administration costs, as authorized by the CPUC.

4) A debit entry equal to PG&E’s share of San Diego Regional Energy Office’s (SDREO’s) Solar Hot Water Heating Pilot Program and associated administration costs, as authorized by the CPUC.

5) A debit entry equal to incentive payments through the CSI Low-Income Program and associated administration costs, as authorized by the CPUC.

6) A credit entry equal to the one-twelfth of the current-year CSI budget, excluding Revenue Fees and Uncollectible (RF&U) accounts expense, as authorized by the CPUC.

7) A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the CPUC.

8) A credit equal to any forfeited CSI application fees.

9) A debit or credit entry, as appropriate, equal to the interest on the average of the balance at the beginning of the month and the balance after the entries 5.a.1 to 5.a.8, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART EX Sheet 2

DYNAMIC PRICING MEMORANDUM ACCOUNT (DPMA)

(Continued)




EX. DYNAMIC PRICING MEMORANDUM ACCOUNT (DPMA)

4. ACCOUNTING PROCEDURE: (Cont’d.)

a. A debit entry equal to PG&E’s incremental Operating and Maintenance (O&M) and Administrative and General (A&G) expenses and capital-related revenue requirement, excluding associated Revenue Fees and Uncollectible (RF&U) accounts expense incurred for activities associated with implementation of specific dynamic pricing rates and the incremental O&M and A&G expenses and capital-related revenue requirement, excluding associated RF&U, incurred to modify the AMI deployment plan, as specified in D. 08-07-045, including all of the activities PG&E is required to undertake for CPP and RTP in order to comply with Ordering Paragraphs 1, 5 - 8, 11, 12, 16 - 18 of D. 08-07-045 and all of the activities PG&E is required to undertake for PTR in order to comply with Ordering Paragraphs 9 and 10 of D. 09-03-026. The capital-related revenue requirements will include depreciation expense, return on investment federal and state income taxes, and property taxes associated with the costs of installing equipment. These capital, O&M, and A&G costs include implementation costs associated with the rates described below, including but not limited to customer outreach and customer care, customer operations, billing systems, information systems, training, and project management. These capital, O&M, and A&G costs may relate to numerous activities or organizations, including but not limited to:

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Modification of advanced metering infrastructure (AMI) deployment plan so that customers with maximum demand greater than or equal to 200 kilowatts (kW) have the metering and billing systems in place to support default critical peak day pricing (CPP) in 2010 and optional real time pricing (RTP) in 2011;

Development and implementation of one or more default CPP rates for commercial and industrial (C&I) customers with maximum load greater than or equal to 200 kW; and revised optional medium C&I, small commercial and residential CPP rates that include time-of-use (TOU) rates during non-CPP periods; with all such rates to become effective on or before May 1, 2010.

Development and implementation of one or more default CPP rates for C&I customers with maximum load less than 200 kW that have had an AMI meter for 12 months or more; one or more default CPP rates for agricultural customers with maximum load greater than or equal to 200 kW that have had an AMI meter for 12 months or more; one or more default TOU rates for agricultural customers with maximum load less than 200 kW that have had an AMI meter for 12 months or more; and one or more optional CPP rates for agricultural customers with maximum load less than 200 kW; with all such rates to become effective on or before February 1, 2011.

Development and implementation of optional RTP rates for all customer classes with such rates to become effective on or before May 1, 2011.



ELECTRIC PRELIMINARY STATEMENT PART FD Sheet 1

SMART GRID MEMORANDUM ACCOUNT




1. PURPOSE:

2. APPLICABILITY:

3. REVISION DATE:

4. RATES:

5. ACCOUNTING PROCEDURES:

The purpose of the Smart Grid Memorandum Account (SGMA) is to record and recover the incremental Operations and Maintenance (O&M) and Administrative and General (A&G) expenditures and capital-related revenue requirements associated with PG&E’s incurred costs for Smart Grid Projects as authorized by the Commission in Ordering Paragraph 2 of Decision (D.) 09-09-029 from the effective date of that decision.

The SGMA applies to all customer classes, except for those specifically excluded by the Commission.

Once a project is approved by the Commission and by the Department of Energy (DOE), the balance in the subaccount for that project is transferred to the Distribution Revenue Adjustment Mechanism (DRAM) Account at the end of each year for recovery through the Annual Electric True-up Advice Letter until the PG&E portion of the total expenditure amount adopted for that project is reached. Revenue requirements associated with expenditures in excess of the adopted amounts shall continue to accrue in the subaccount, but are not transferred to DRAM for recovery unless and until authorized by the Commission.

The SGMA does not have a separate rate component.

PG&E shall maintain a separate subaccount for each project for which PG&E has requested DOE funding. The balance in the SGMA shall be the sum of the subaccount balances. As of September 10, 2009, PG&E shall make entries to each subaccount at the end of each month as follows:

a. A debit entry equal to PG&E’s incremental O&M and A&G expenses and capital-related revenue requirements incurred for each individual project within the Smart Grid Project.

1 Capital-related revenue requirements include depreciation expense, the return on investment, federal and state income taxes, and property taxes associated with the cost of installed equipment. This entry is net of any costs funded by DOE or other third party and facilities or services provided by vendors.

b. An entry equal to the interest on the average of the balance in the account at the beginning of the month and the balance in the account after the above entries, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H. 15, or its successor.

1 Since it is PG&E’s ratemaking practice to apply Revenue Fees and Uncollectible (RF&U) accounts expense for the (T)

SGMA only when costs become part of the balance to set rates, PG&E will gross-up the SGMA to the DRAM transfer

amount for ratemaking purposes as part of PG&E’s next Annual Electric True-Up advice letter.



ELECTRIC PRELIMINARY STATEMENT PART FM Sheet 2

DIABLO CANYON SEISMIC STUDIES BALANCING ACCOUNT (DCSSBA)




FM. DIABLO CANYON SEISMIC STUDIES BALANCING ACCOUNT (DCSSBA) (Cont’d.)

5. ACCOUNTING PROCEDURE (Cont’d)

(a) Advanced Seismic Studies Sub-Account (Cont’d)

3. A debit or credit entry equal to interest on the average balance in the DCSSBA at the beginning of the month and the balance at the end of the month, at a rate equal to one-twelfth the interest rate on a three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

4. A debit or credit entry to transfer the balance to the UGBA, grossed up for Revenue Fees and Uncollectible (RF&U) accounts expense or another mechanism, as authorized by the Commission.

(b) IPRP Sub-Account

PG&E shall make entries at the end of each month, as applicable, as follows:

1. A debit entry equal to costs incurred to comply with the CPUC IPRP process.

2. A debit entry equal to interest on the average balance in the account at the beginning of the month and the balance at the end of the month, at a rate equal to one-twelfth the interest rate on a three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

3. A credit entry to transfer the balance to the UGBA, grossed up for Revenue Fees and Uncollectible (RF&U) accounts expense, or another mechanism, as authorized by the Commission.

(c) LTSP Sub-Account

PG&E shall make entries at the end of each month, as applicable, as follows:

1. A debit entry equal to costs incurred by PG&E to implement and manage the LTSP.

2. A debit entry equal to interest on the average balance in the account at the beginning of the month and the balance at the end of the month, at a rate equal to one-twelfth the interest rate on a three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

3. A credit entry to transfer the balance to the UGBA, grossed up for Revenue Fees and Uncollectible (RF&U) accounts expense, or another mechanism, as authorized by the Commission.

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ELECTRIC PRELIMINARY STATEMENT PART FS Sheet 1

NEW SYSTEM GENERATION BALANCING ACCOUNT

(Continued)




FS. NEW SYSTEM GENERATION BALANCING ACCOUNT

1. PURPOSE: The purpose of the New System Generation Balancing Account (NSGBA) is to record the benefits and the costs of Power Purchase Agreements (PPAs) associated with generation resources for which the Commission has determined that the costs and benefits will be allocated to all benefitting customers, including bundled, Direct Access, and Community Choice Aggregation customers. Subaccounts shall be established in the NSGBA for each PPA associated with an eligible generation resource or a category of generation resources for which net capacity costs have been identified as recoverable on a non-bypassable basis.

2. APPLICABILITY: The NSGBA shall apply to all benefiting customers and customer classes, except for those specifically excluded by the Commission.

3. REVISION DATES: The balancing account shall be trued-up annually.

4. RATES: The Cost Allocation Methodology (CAM) rate recovers the net capacity costs associated with NSGBA resources and is set forth in the applicable customer rate schedules.

5. ACCOUNTING PROCEDURES: The CPUC-jurisdictional portion of all entries shall be made at the end of each month as follows:

a) Revenues – the following entry reflects the revenue entry equal to the CAM rate recovering net capacity costs from all CAM-eligible resources.

A credit entry equal to the revenue from the CAM rate from non-exempt retail customers during the month, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense;

b) Net Capacity Costs - the following entries reflect the net capacity costs associated with eligible resources, by subaccount:

a. QF/CHP Program Net Capacity Costs i. A debit entry equal to the capacity and energy costs for eligible QF/CHP

Program contracts; ii. A credit entry equal to the energy revenues as established in Appendix A of

D.07-09-044, Section IX.B.2 for eligible QF/CHP Program contracts.

b. Sutter RA Contract Net Capacity Costs i. A debit entry equal to the capacity and energy costs for Sutter RA contract; ii. A credit entry equal to the energy revenues, if any, as established in Appendix

A of D.07-09-044, Section IX.B.2 for the CAM-eligible Sutter RA contract.

c. Marsh Landing Power Purchase Agreement (PPA) Net Capacity Costs i. A debit entry equal to the capacity and energy costs for the Marsh Landing

PPA; ii. A credit entry equal to the energy revenues, if any, as established in Appendix

A of D.07-09-044, Section IX.B.2 for the CAM-eligible Marsh Landing PPA.

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ELECTRIC PRELIMINARY STATEMENT PART FU Sheet 1

ELECTRIC PROGRAM INVESTMENT CHARGE REVENUE ADJUSTMENT MECHANISM BALANCING ACCOUNT

(Continued)




FU. Electric Program Investment Charge Revenue Adjustment Mechanism (EPICRAM)

1. PURPOSE: The purpose of the Electric Program Investment Charge Revenue Adjustment Mechanism Balancing Account (EPICRAM) is to record authorized revenue requirements and to assure recovery of those amounts related to the Electric Program Investment Charge (EPIC) and the New Solar Homes Partnership (NSHP) Programs. Also, as per D.13-11-025, PG&E shall apply sharing mechanisms for: 1.) after-tax proceeds from the conversion of warrants and the gain-on-sale of Intellectual Property (IP) and 2.) after-tax net revenues related to financial benefits of IP that was developed under investor-owned utility contracts with EPIC funds.

2. APPLICABILITY: The EPICRAM shall apply to all customer classes, except for any classes that may be specifically excluded by the CPUC.

3. REVISION DATE: The disposition of the balances in the EPICRAM will be through the Annual Electric True-up (AET) advice letter process, or as otherwise authorized by the CPUC.

4. RATES: The EPICRAM is collected as part of non-bypassable public purpose program rates set forth in each rate schedule. The EPICRAM subaccounts are separately identified in Electric Preliminary Statement Part I.

5. ACCOUNTING PROCEDURE: The EPICRAM includes two subaccounts:

The EPICRAM Subaccount records the difference between the authorized revenue requirements and the revenues collected to assure the recovery of amounts to fund the Electric Program Investment Charge Program pursuant to D.11-12-035, D.12-05-037 or as authorized by the Commission. The EPIC Program is funded through December 31, 2020.

The EPICRAM – NSHP Subaccount records the difference between the authorized revenue requirements and the revenues collected to fund the California Energy Commission’s (CEC) New Solar Homes Program (NSHP) pursuant to D.16-06-006. The NSHP authorized revenue requirement is to be recovered over a 12-month period beginning January 1, 2017.

a. EPICRAM Subaccount

PG&E will make entries to this account at the end of each month as follows, or as appropriate:

1) A debit entry equal to one-twelfth of the annual authorized EPIC Program revenue requirement (including Revenue Fees and Uncollectible (RF&U) accounts expense) for the current program year (see the sum of corresponding credit entries 5a. ii and 5b. iii in electric Preliminary Statement Part FY – Electric Program Investment Charge Balancing Account (EPICBA)).

2) A credit entry equal to the revenue from the EPICRAM rate component.


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ELECTRIC PRELIMINARY STATEMENT PART FU Sheet 2

ELECTRIC PROGRAM INVESTMENT CHARGE REVENUE ADJUSTMENT MECHANISM BALANCING ACCOUNT




FU. Electric Program Investment Charge Revenue Adjustment Mechanism (EPICRAM) (Cont’d.)

5. ACCOUNTING PROCEDURE (Cont’d.):

a. EPICRAM Subaccount (Cont’d.)

4) A credit entry to record the after-tax net revenues related to financial benefits of IP that was developed under investor-owned utility contracts with EPIC funds.

5) A credit entry to record the after-tax proceeds from the conversion of warrants and the gain-on-sale of IP.

6) An entry equal to the interest on the average balance at the beginning of the month and the balance after the above entries are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H. 15 or its successor.

b. EPICRAM-NSHP Subaccount

PG&E will make entries to this account at the end of each month as follows, or as appropriate:

1) A debit entry equal to one-twelfth of the authorized NSHP revenue requirement (including RF&U) to be administered by the CEC (see corresponding credit entry in electric Preliminary Statement Part FY – Electric Program Investment Charge Balancing Account – EPICBA- CEC)).

2) A credit entry equal to the revenue from the EPICRAM-NSHP rate component.


4) An entry equal to the interest on the average balance at the beginning of the month and the balance after the above entries are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H. 15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART FY Sheet 1

ELECTRIC PROGRAM INVESTMENT CHARGE BALANCING ACCOUNT

(Continued)




FY. ELECTRIC PROGRAM INVESTMENT CHARGE BALANCING ACCOUNT (EPICBA) 1. PURPOSE: The purpose of the Electric Program Investment Charge Balancing Account

(EPICBA) is to track the actual program expenses and remittances to the authorized EPIC Program budgets.

2. APPLICABILITY: The EPICBA balance shall apply to all electric customer classes, except for any classes that may be specifically excluded by the CPUC.

3. REVISION DATE: The disposition of the balance in this account shall be as authorized by the Commission.

4. RATES: The EPICBA does not have a separate rate component.

5. ACCOUNTING PROCEDURE: The EPICBA includes three subaccounts:

The EPIC Program Administered by PG&E Subaccount tracks the actual program expenses to the authorized EPIC program budgets pursuant to D.12-05-037 through December 31, 2020 or as authorized by the Commission.

The EPIC Program Administered by California Energy Commission (CEC) Subaccount tracks the actual program expenses encumbered and remitted to the CEC and program administration expenses remitted to the CEC to the authorized budget.

The New Solar Home Partnership (NSHP) Program administered by the CEC Subaccount tracks the actual remittances to the CEC, or to program applicants, to the authorized NSHP Program budgets pursuant to D.16-06-006 encumbered by June 1, 2018 or spent by December 31, 2021.

a. EPIC Program Administered by PG&E Subaccount:

i. A debit entry equal to the actual EPIC program expenses incurred by PG&E and program oversight reimbursements remitted to the CPUC.

ii. A credit entry equal to of one-twelfth of the authorized EPIC budget (net of Revenue Fees and Uncollectible (RF&U) accounts expense) administered by PG&E for the current program year (see corresponding debit entry in electric Preliminary Statement Part FU – Electric Program Investment Charge Revenue Adjustment Mechanism (EPICRAM)).

iii. A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the CPUC.

iv. A debit or credit equal to any amount authorized by the CPUC to be recorded in this subaccount.

v. An entry equal to the interest on the average balance at the beginning of the month and the balance after the above entries are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H. 15 or its successor.

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(Continued)




FY. ELECTRIC PROGRAM INVESTMENT CHARGE BALANCING ACCOUNT (EPICBA) (Cont’d.)


b. EPIC Program Administered by CEC Subaccount:

i. A debit entry equal to the actual EPIC program expenses encumbered by the CEC upon remittance to the CEC.

ii. A debit entry equal to program administration remittances to the CEC.

iii. A credit entry equal to one twelfth of the authorized EPIC budget (net of RF&U) to be administered by the California Energy Commission under a grant by the CPUC for the current program year.(see corresponding debit entry in electric Preliminary Statement Part FU – Electric Program Investment Charge Revenue Adjustment Mechanism (EPICRAM).

iv. A debit or credit, as appropriate to record the transfer of amounts to or from other accounts as approved by the CPUC.

v. A debit or credit equal to any amount authorized by the CPUC to be recorded in this subaccount.

vi. An entry equal to the interest on the average balance at the beginning of the month and the balance after the above entries are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release,H.15 or its successor.

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FY. ELECTRIC PROGRAM INVESTMENT CHARGE BALANCING ACCOUNT (EPICBA) (Cont’d.)


c. NSHP Program Administered by the CEC Subaccount:

i. A debit entry equal to actual remittances to the CEC, up to a maximum remittance of $56 million.

ii. A debit entry equal to payments made directly to program applicants and the

associated program administrative costs, if applicable, but not to exceed the maximum remittance of $56 million.

1

iii. A credit entry equal to one twelfth of the authorized NSHP budget (net of

Revenue Fees and Uncollectible (RF&U) accounts expense) to be administered by the CEC (see corresponding debit entry in electric Preliminary Statement Part FU-Electric Program Investment Charge Revenue Adjustment Mechanism Balancing Account – EPICRAM-NSHP).

iv. A debit or credit as appropriate to record the transfer of amount to or from other

accounts as approved by the CPUC. v. A debit or credit equal to any amount authorized by the CPUC to be recorded in

this subaccount. vi. An entry equal to the interest on the average balance at the beginning of the

month and the balance after the above entries are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release,H.15 or its successor.

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1 Per D.16-06-066, OP 10, this accounting entry will be implemented only if the CEC does not obtain statutory authority to accept and utilize funds to administer the NSHP Program by January 1, 2017, whereby PG&E will be required to make incentive payments directly to program applicants starting January 1, 2017.



ELECTRIC PRELIMINARY STATEMENT PART GB Sheet 2

GREENHOUSE GAS REVENUE BALANCING ACCOUNT (GHGRBA)




GB. GREENHOUSE GAS REVENUE BALANCING ACCOUNT (GHGRBA) (Cont’d.)

5. ACCOUNTING PROCEDURE: The GHGRBA includes two subaccounts: (Cont’d.)

a. GHG Revenue Subaccount (Cont’d.)

4) A debit entry equal to the GHG revenue approved to be set aside for administrative activities, which is transferred to the Administrative Subaccount in the GHGEMA;

5) A debit entry equal to the portion of GHG allowance revenues returned to customers, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

6) A debit entry equal to the amount paid to the California Air Resources Board (CARB) or any other authority as ordered by the Commission;

7) A debit or credit entry to transfer amounts to and from other accounts upon approval by the Commission and,

8) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three-month commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

b. LCFS Revenue Subaccount

PG&E shall maintain the LCFS Revenue Subaccount by making entries to this account as follows, as appropriate:

1) A credit entry equal to the proceeds from the sale of LCFS credits;

2) A debit entry equal to any incurred expenses related to the program;

3) A debit entry equal to the portion of LCFS revenues returned to customers, less RF&U;


5) A debit or credit entry to transfer amounts to and from other accounts upon approval by the Commission and;

6) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three-month commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GC Sheet 1

CALIFORNIA ENERGY SYSTEMS FOR THE 21ST CENTURY BALANCING ACCOUNT




GC. California Energy Systems for 21st Century Balancing Account - Electric (CES21BA-E)

1. PURPOSE: The purpose of the California Energy Systems for 21st Century Balancing Account –

Electric (CES21BA-E) is to record and track the difference between the authorized and actual costs allocated to PG&E for the California Energy Systems for the 21st Century (CES-21) Program, pursuant to Decision (D.) 12-12-031 and D.14-03-029.

2. APPLICABILITY: The CES21BA-E shall apply to all customer classes, except for those schedules or

contracts specifically excluded by the Commission. 3. REVISION DATE: Disposition of the balances in this account shall be determined in the Annual

Electric True-Up (AET) Advice filing, or as otherwise authorized by the Commission, through the Distribution Revenue Adjustment Mechanism (DRAM).

4. RATES: The CES21BA-E does not have a rate component. 5. ACCOUNTING PROCEDURE: PG&E shall maintain the CES21BA-E by making entries to this

account at the end of each month as follows:

a) A credit entry equal to one-twelfth of the authorized annual amount that was included as a debit in the DRAM, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense; the amount recorded in DRAM shall include RF&U ;

b) A debit entry equal to the actual CES-21 project expenses; c) An entry to record the transfer of amounts to or from other accounts as approved by the

Commission, and d) An entry equal to the interest on the average of the balance in this account at the beginning of

the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three month Commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

The CES21BA-E is a one-way balancing account. PG&E shall only record the actual CES-21 project costs up to the authorized amount through the end of the five year program period, as authorized in D.14-03-029. If the actual costs are less than the authorized amount, any unspent amounts, or over collected balance, will be returned to customers.

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ELECTRIC PRELIMINARY STATEMENT PART GH Sheet 1

MOBILE HOME PARK BALANCING ACCOUNT - ELECTRIC




GH. MOBILE HOME PARK BALANCING ACCOUNT - ELECTRIC (MHPBA-E)

1. PURPOSE: The purpose of the Mobile Home Park Balancing Account - Electric (MHPBA-E) is to record and recover the actual incurred costs of implementing the voluntary program to convert the electric master-meter/submeter service at mobile home parks and manufactured housing communities to direct service by PG&E, pursuant to Decision (D.) 14-03-021. The costs associated with the accounting entries in the MHPBA-E shall include incremental incurred expenses and both “to the meter” and “beyond the meter” costs. Pursuant to Ordering Paragraph (OP) 8, the incurred expenses shall be entered into program balancing account for recovery in the first year following cut over of service subject to reasonableness review. Actual construction costs for each MHP conversion shall be entered into a balancing account and recovered in the year immediately following service cut over for that MHP. Reasonableness review of “to the meter” cost will occur in PG&E’s General Rate Case (GRC) proceedings, where these costs are included into the base rates. The review of the “beyond the meter” costs will occur in the first GRC after service cut over.

2. APPLICABILITY: The MHPBA-E shall apply to all customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in this account shall be determined in the Annual Electric True-Up (AET), through the Distribution Revenue Adjustment Mechanism (DRAM), or as otherwise authorized by the Commission.

4. RATES: The MHPBA-E does not have a rate component.

5. ACCOUNTING PROCEDURE: PG&E shall maintain the MHPBA-E by making entries to this account at the end of each month as follows:

a) A debit entry equal to the incremental incurred expenses;

b) A debit entry equal to the capital-related revenue requirement, excluding Revenue Fees and Uncollectible (RF&U) accounts expense, related to the “to-the meter” capital costs incurred. Capital-related revenue requirements include depreciation expense, the return on investment at a rate equivalent to PG&E’s current authorized return on rate base, federal and state income taxes, and property taxes associated with the costs of installed equipment;

c) A debit entry equal to the revenue requirement, excluding RF&U, related to the “beyond-the meter” costs incurred. The revenue requirement will include amortization expense, return on investment, and federal and state income taxes, associated with the costs of installed equipment. The “beyond the meter” costs are recorded as a regulatory asset and will be amortized over ten years, with a return on investment at a rate equivalent to PG&E’s current authorized return on rate base;

d) A debit or credit entry to transfer the balance to or from any other accounts as approved by the Commission; and

e) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three-month Commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GJ Sheet 1

MAJOR EMERGENCY BALANCING ACCOUNT (MEBA)




GJ. Major Emergency Balancing Account (MEBA)

1. PURPOSE: The purpose of the MEBA is to recover actual expenses and capital revenue requirements resulting from responding to major emergencies and catastrophic events not eligible for recovery through the Catastrophic Event Memorandum Account (CEMA). In some cases, costs relating to major emergencies that are found by the Commission not to be eligible for recovery through the CEMA process may be recoverable through the MEBA. The MEBA is a two-way balancing account that records the difference between actual and adopted expenses and capital revenue requirements.

2. APPLICABILITY: The MEBA shall apply to all customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in this account shall be through the Annual Electric True-up advice filing through the Distribution Revenue Adjustment Mechanism (DRAM), or as otherwise authorized by the Commission.

4. RATES: The MEBA does not have a rate component.

5. ACCOUNTING PROCEDURE: PG&E shall maintain the MEBA by making entries to this account at the end of each month as follows:

a) A credit entry equal to one-twelfth of the adopted annual revenue requirements, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

b) A debit entry equal to actual expenses incurred;

c) A debit entry equal to the capital-related revenue requirement, excluding Revenue Fees and Uncollectible (RF&U) accounts expense, related to the actual capital costs incurred. Capital-related revenue requirements include depreciation expense, the return on investment, federal and state income taxes, and property taxes associated with the costs

d) A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and

e) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three month Commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GL Sheet 1

HYDRO LICENSING BALANCING ACCOUNT (HLBA)




GL. Hydro Licensing Balancing Account (HLBA)

1. PURPOSE: The purpose of the HLBA is to recover actual expenses and capital revenue requirements based on actual capital expenditures related to Federal Energy Regulatory Commission (FERC) hydro licensing activities, which include, but are not limited to, renewing, amending, surrendering, decommissioning, and compliance requirements. Specifically, the HLBA tracks and adjusts for the difference in actual and adopted expenses and capital revenue requirements associated with relicensing and amending/modifying licenses issued on or after January 1, 2012, including costs associated with implementing and complying with new license conditions or requirements resulting from renewed, modified, or amended licenses.

2. APPLICABILITY: The HLBA shall apply to all customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in this account shall be determined in the next General Rate Case (GRC), or as otherwise authorized by the Commission, through the Utility Generation Balancing Account (UGBA) as part of the Annual Electric True-up advice filing.

4. RATES: The HLBA does not have a rate component.

5. ACCOUNTING PROCEDURE: PG&E shall maintain the HLBA by making entries to this account at the end of each month as follows:

a) A credit entry equal to one-twelfth of the adopted annual revenue requirements, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

b) A debit entry equal to actual expenses, including but not limited to, renewing, amending, surrendering licenses, decommissioning, and compliance requirements;

c) A debit entry equal to license surrender related revenue requirement, excluding RF&U, including amortization expense, return on investment and federal and state income taxes associated with the unamortized license surrender balance;

d) A debit entry equal to the capital-related revenue requirement, excluding RF&U, related to the actual capital costs incurred. Capital-related revenue requirements include depreciation expense, the return on investment, federal and state income taxes, and property taxes associated with the costs;

e) A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission; and,

f) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three month Commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GM Sheet 1

NUCLEAR REGULATORY COMMISSION RULEMAKING BALANCING ACCOUNT (NRCRBA)




GM. Nuclear Regulatory Commission Rulemaking Balancing Account (NRCRBA)

1. PURPOSE: The purpose of the Nuclear Regulatory Commission (NRC) Rulemaking Balancing Account is to recover actual expenses and capital revenue requirements for complying with existing, emerging or evolving NRC regulations, rulemakings, orders, bulletins and/or generic letters, and the Code of Federal Regulation 10-50-54F – Conditions of Licenses at Diablo Canyon. Specifically, the NRCRBA tracks and adjusts for the difference in expenses and capital revenue requirements based on actual versus adopted costs. These costs include, but are not limited to, the following four major NRC rulemaking processes currently in progress: Fukushima Daiichi Rulemaking, Cyber-Security Rulemaking, Emergency Planning Rulemaking, and the new National Fire Protection Standard (NFPA) 805 Rulemaking.

2. APPLICABILITY: The NRCRBA shall apply to all customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in this account shall be through the next General Rate Case (GRC), or as otherwise authorized by the Commission, through the Utility Generation Balancing Account (UGBA).

4. RATES: The NRCRBA does not have a rate component.

5. ACCOUNTING PROCEDURE: PG&E shall maintain the NRCRBA by making entries to this account at the end of each month as follows:

a) A credit entry equal to one-twelfth of the adopted annual revenue requirements, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

b) A debit entry equal to actual expenses incurred;

c) A debit entry equal to the capital-related revenue requirement, excluding RF&U, related to the actual capital costs incurred. Capital-related revenue requirements include depreciation expense, the return on investment, federal and state income taxes, and property taxes associated with the costs

d) A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and


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ELECTRIC PRELIMINARY STATEMENT PART GP Sheet 1

GREEN TARIFF SHARED RENEWABLES MEMORANDUM ACCOUNT (GTSRMA)

(Continued)




GP. Green Tariff Shared Renewables Memorandum Account (GTSRMA)

1. PURPOSE: The purpose of the Green Tariff Shared Renewables Memorandum Account (GTSRMA) is to record the difference between the revenues collected through the Green Tariff (GT) and Enhanced Community Renewables (ECR) Administrative and Marketing Charges and initial and on-going incremental administrative and marketing costs incurred in order to implement the Commission-adopted GTSR program, pursuant to Decision (D.)15-01-051. The GTSR program consists of both a Green Tariff (GT) option and an Enhanced Community Renewables (ECR) option.

2. APPLICABILITY: The GTSRMA shall apply to all electric customer classes, except for those schedules or contracts specifically excluded by the California Public Utilities Commission (Commission or CPUC).

3. REVISION DATES: In PG&E’s annual Energy Resources Recovery Account (ERRA) proceedings, PG&E will include any prior year over-collection or under-collection in the GTSRMA (i.e. the true-up of recorded costs and revenues) in the forecast of the GT and ECR Administrative and Marketing Charges, which may include resetting the forecasted Administrative and Marketing Charges to account for any prior year balance by adjusting the amortization of the remaining uncollected costs through the end of the GT and ECR programs.

4. RATES: The rates for marketing and administration shall be those approved by the Commission.

5. ACCOUNTING PROCEDURE: The GTSRMA consists of three sub-accounts: (A) the Green Tariff and Enhanced Community Renewables Administrative Costs Subaccount, (B) the Green Tariff Marketing Costs Subaccount, and (C) the Enhanced Community Renewables Marketing Costs Subaccount.

Monthly entries to the GTSRMA shall be determined as follows:

A. Green Tariff and Enhanced Community Renewables Administrative Costs Subaccount:

1) A credit entry equal to the Green Tariff and Enhanced Community Renewables Administrative Charge recorded revenues, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

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(Continued)




GP. Green Tariff Shared Renewables Memorandum Account (GTSRMA) (Cont’d.)


2) Debit entries equal to the recorded incremental expenses incurred for all incremental administrative activities PG&E is required to undertake to implement the Commission-adopted Green Tariff and Enhanced Community Renewables programs. Recorded expenses shall include labor and labor overhead loadings, material and contract costs, excluding the allowance for RF&U expense.

These recorded costs may include up-front implementation and on-going costs, related, but not limited, to:

i. Administrative costs: I.T.-related system modifications (website and billing enhancements, on-line program enrollment capabilities including PG&E.COM modifications); Customer Communications Center training and job aids; Program Management, and Enrollment processing.

3) The Interest Rate shall be one-twelfth of the Federal Reserve three-month Commercial Paper Rate – Non-Financial, from Federal Reserve Statistical Release H.15 (expressed as an annual rate). If in any month a non-financial Rate is not published, PG&E shall use the Federal Reserve three-month Commercial Paper Rate – Financial.

All recorded, incremental labor costs shall include provisions for overhead loadings on direct labor dollars to account for items such as benefits, results sharing and payroll taxes. The overhead loading factors shall be based on authorized GRC loading factor rates.

B. Green Tariff Marketing Costs Subaccount:

1) A credit entry equal to the Green Tariff Marketing Charge recorded revenues, excluding the allowance for RF&U expense.

2) Debit entries equal to the recorded incremental expenses incurred for all incremental marketing activities PG&E is required to undertake to implement the Commission-adopted Green Tariff program. Recorded expenses shall include labor and labor overhead loadings, material and contract costs, excluding the allowance for RF&U expense.


i. Marketing costs: Broad-based marketing (digital advertisements, flyers, and customer engagement communications); Target Marketing (direct mail, email marketing, and market research); and On-line Portal development.

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GP. Green Tariff Shared Renewables Memorandum Account (GTSRMA) (Cont’d.)


B. Green Tariff Marketing Costs Subaccount: (Cont’d.)



C. Enhanced Community Renewables Marketing Costs Subaccount:

1) A credit entry equal to the Enhanced Community Renewables Marketing Charge recorded revenues, excluding the allowance for RF&U expense.

2) Debit entries equal to the recorded incremental expenses incurred for all incremental marketing activities PG&E is required to undertake to implement the Commission-adopted Enhanced Community Renewables program. Recorded expenses shall include labor and labor overhead loadings, material and contract costs, excluding the allowance for RF&U expense.


i. Marketing costs: Broad-based marketing (digital advertisements, flyers, and customer engagement communications); Target Marketing (direct mail, email marketing, and market research); and On-line Portal development.



6. REVIEW PROCEDURES: Pursuant to D.15-01-051, reasonableness of amounts recorded in the GTSRMA shall be determined in PG&E’s annual ERRA Review proceedings.

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ELECTRIC PRELIMINARY STATEMENT PART GR Sheet 1

GREEN TARIFF SHARED RENEWABLES BALANCING ACCOUNT (GTSRBA)

(Continued)




GR. Green Tariff Shared Renewables Balancing Account (GTSRBA)

1. PURPOSE: The purpose of the Green Tariff Shared Renewables Balancing Account (GTSRBA) is to track revenues received and actual expenses incurred to procure renewable generation resources for customers participating in the Green Tariff Shared Renewables (GTSR) Program, taking service under the Green Tariff Rate (Schedule E-GT) and the Enhanced Community Renewable (Schedule E-ECR).

2. APPLICABILITY: The GTSRBA shall apply to all bundled customer electric rate schedules and contracts for service under schedule E-GT and E-ECR, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATES: Pursuant to Decision 15-01-051, the revision dates applicable to the E-GT and E-ECR and disposition of the balance in the GTSRBA shall be determined i) through the advice letter process or ii) through an Application.

3. RATES: The GTSRBA rates for the E-GT and E-ECR are included in the effective rates set forth in each rate schedule.

4. ACCOUNTING PROCEDURE: The following revenue entries shall be made each month:

a. A credit entry equal to the revenue from the E-GT Solar Charge rate, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

b. A credit entry equal to revenue from the E-GT Program Charge rate, excluding the marketing and administrative component of the program charge rate, and excluding the allowance for RF&U accounts expense.

c. A credit entry equal to revenue from the E-ECR Program Charge rate, excluding the marketing and administrative component of the program charge rate, and excluding the allowance for RF&U accounts expense.

The following expense entries shall be made each month:

d. A debit or credit entry to reflect the solar generation expense associated with the interim pool of renewable resources used to support the GTSR Program, if applicable, equal to the Solar Charge rate associated with these resources, excluding the allowance for RF&U accounts expense, multiplied by the kWh delivered under the program to E-GT customers for the month.

e. A debit or credit entry equal to costs associated with renewable generation resources procured to serve customers participating in GTSR Program and taking service under schedule E-GT.

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ELECTRIC PRELIMINARY STATEMENT PART GR Sheet 2

GREEN TARIFF SHARED RENEWABLES BALANCING ACCOUNT (GTSRBA)

(Continued)




GR. Green Tariff Shared Renewables Balancing Account (GTSRBA) (Cont’d.)


f. A debit or credit entry to reflect the Program Charge expense associated with the GTSR Program, excluding marketing and administrative expenses, for customers taking service under Schedule E-GT, equal to the Program Charge rate, excluding the allowance for RF&U accounts expense, multiplied by the kWh delivered under the program to the E-GT customers for the month.

g. A debit or credit entry to reflect Program Charge costs associated with the GTSR Program, excluding marketing and administrative expenses, for customers taking service under Schedule E-ECR, equal to the Program Charge rate, excluding the allowance for RF&U accounts expense, multiplied by the subscription level of the customer on a kWh basis where the subscription level is determined to be equal to the amount of energy generated at an Enhanced Community Renewables facility multiplied by the proportional share of the customer’s subscription level on a monthly basis.

The following entries shall be made annually as data becomes available to true-up expense entries for the interim pool of resources and components of the Program Charge and/or to transfer GTSR Program Solar generation expenses to ERRA associated with the backstop provisions of Pub. Utilities Code §2833(s):

h. A debit or credit entry associated with the interim pool of renewable resources equal to the difference between the Solar Charge rate associated with these resources, excluding the allowance for RF&U account expense, and the actual weighted average solar cost for the interim pool of renewable resources, multiplied by the kWh delivered under the program to E-GT customers.

i. A debit or credit entry associated with two components of the Program Charge – California Independent System Operator (CAISO) Grid Management Charges (GMC) and Western Renewable Energy Generation Information System (WREGIS) expenses – equal to the difference between the forecasted rate per kWh for these components and the actual rate per kWh for these components, if applicable, multiplied by the kWh delivered under the program to the E-GT customers and the subscription level in kWh delivered to the E-ECR customers.

The following entry shall be made monthly:

j. An entry equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GS Sheet 1

RESIDENTIAL RATE REFORM MEMORANDUM ACCOUNT

(Continued)




GS. Residential Rate Reform Memorandum Account (RRRMA)

1. PURPOSE: The purpose of the Residential Rate Reform Memorandum Account

(RRRMA) is to record actual incremental costs incurred beginning in 2015 associated

with (i) time of use pilots, (ii) time of use, including hiring of a consultant or consultants to

assist in developing study parameters, (iii) marketing, education and outreach costs

associated with the rate changes approved in Decision (D.)15-07-001 and subsequent

decisions, resolutions or advice filings implementing D.15-07-001, and (iv) other

reasonable expenditures as required to implement the decision. Pursuant to 2017

General Rate Case (GRC) D.17-05-013, for 2017 and beyond activity, PG&E is

authorized to incorporate into rates $19.3 million annually, up to a cumulative total of

$57.9 million (which is incremental to GRC authorized revenue requirements) for the

GRC period 2017-2019, which is subject to refund as described below in the Revision

Date section.

2. APPLICABILITY: The RRRMA applies to all electric customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE:

2015-2016 Activity: Disposition of the recorded costs through 2016 will be addressed through an application or a proposal and testimony for cost recovery in Rulemaking (R.) 12-06-013. 2017 and Beyond Activity: PG&E will seek recovery of its actual recorded costs for 2017 and beyond through an application or proposal and testimony in R. 12-06-013 after the last year of the 2017 GRC cycle. That filing will seek to true-up recorded costs to those previously collected in rates through the Annual Electric True-Up advice letter filing. The authorized to-be-collected or refund amount in the filing, including an allowance for Revenue Fees and Uncollectible (RF&U) account expense, will be transferred to the Distribution Revenue Adjustment Mechanism for true-up in rates.

4. RATES: The RRRMA does not have a rate component.

5. ACCOUNTING PROCEDURES:

The 2015-2016 RRRMA activity shall be recorded in the following subaccounts:

A. TOU Pilots Subaccount records the incremental expenses and capital revenue requirements associated with planning, implementing, and maintaining time-of-use (TOU) pilots.

B. TOU Pilots-Consultant Subaccount records the incremental expenses associated with hiring of a consultant or consultants to assist in developing study parameters for the TOU pilots.

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ELECTRIC PRELIMINARY STATEMENT PART GS Sheet 2

RESIDENTIAL RATE REFORM MEMORANDUM ACCOUNT




GS. Residential Rate Reform Memorandum Account (RRRMA) (Cont’d.)

C. Marketing, Education and Outreach Subaccount records the incremental expenses associated with marketing, education and outreach costs, as well as participation incentives, associated with the rate changes approved in the decision.

D. Bill Protection Subaccount (2015-2016) records bill adjustments associated with the TOU Pilot program.

E. Other Implementation Costs Subaccount records the incremental expenses and capital revenue requirements associated with other reasonable expenditures required to implement the decision.

The 2017 and beyond RRRMA activity shall be recorded in the following subaccounts: F. Rate Reform Subaccount records the incremental expenses and capital revenue requirements associated with reasonable expenditures required to implement the decision. G. Bill Protection Subaccount (2017 and Beyond) records bill adjustments associated with the TOU Pilot program.

H. Budget Subaccount records the incremental authorized budget per the decision.

The following entries shall be made to each of the subaccounts at the end of each month, as applicable:

a. A credit entry equal to one-twelfth of the authorized amount, excluding RF&U. A corresponding debit entry is defined in electric preliminary statement CZ, Distribution Revenue Adjustment Mechanism (applies to sub-account described in H above);

b. A debit entry to record the actual expenses;

c. A debit or credit entry equal to the capital revenue requirement based on incurred capital costs, excluding RF&U. Capital-related revenue requirements include depreciation expense, return on investment, federal and state income taxes, and property taxes associated with the costs of installed equipment;

d. A debit entry equal to bill adjustments related to bill protection; (applies to sub-accounts described in D and G above);

e. A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and

f. An entry, as appropriate, each month equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GT Sheet 1

ASSEMBLY BILL 802 MEMORANDUM ACCOUNT - ELECTRIC




GT. Assembly Bill 802 Memorandum Account - Electric

1. PURPOSE: The purpose of the Assembly Bill (AB) 802 Memorandum Account is to record incremental electric costs associated with implementing the requirements of AB 802 for maintaining and providing energy usage data to building owners and their agents. Costs that can be attributed specifically to electric service will be recorded to this account. General costs that cannot be attributed specifically either to providing gas service or electric service will be allocated 55% electric and 45% gas.

2. APPLICABILITY: The AB 802 Memorandum Account applies to all electric customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in this account will be addressed in PG&E’s next General Rate Case, other separate proceeding, or as otherwise authorized by the Commission.

4. RATES: The AB 802 Memorandum Account does not have a rate component.

5. ACCOUNTING PROCEDURES: PG&E shall maintain the AB 802 Memorandum Account by making the following entries to the account at the end of each month, as applicable:

a. A debit entry equal to the incremental expenses associated with AB 802 compliance, including but not limited to IT expenses;

b. A debit or credit entry equal to the incremental capital revenue requirements based on incurred capital costs, including but not limited to IT capital revenue requirements, excluding Revenue Fees and Uncollectible (RF&U) accounts expense. Capital-related revenue requirements include depreciation expense, return on investment, federal and state income taxes, and property taxes associated with the costs of installed equipment;

c. A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and

d. An entry, as appropriate, each month equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GU Sheet 1

Z-FACTOR MEMORANDUM ACCOUNT




GU. Z-Factor Memorandum Account (ZFMA-E)

1. PURPOSE: The purpose of the Z-Factor Memorandum Account (ZFMA-E) is to track costs associated with events that are potential “Z-Factors.” Z-Factors are exogenous and unforeseen events largely beyond PG&E’s control that have a material impact on PG&E’s costs (See D. 14-08-032, OP 41.) Each Z-Factor event is subject to a $10 million deductible.

2. APPLICABILITY: The ZFMA shall apply to all customer classes, except for those

specifically excluded by the Commission. The Z-Factor only applies to the post-test-year period.

3. REVISION DATES: Disposition of the balance in this account will be determined in an

application or any other proceeding as authorized by the CPUC. 4. RATES: The ZFMA does not have a separate rate component. 5. ACCOUNTING PROCEDURE: The following entries, net of an allowance for Revenue

Fees and Uncollectible (RF&U) accounts expense, will be made each month, as applicable:

a. A debit entry equal to the actual Z-Factor costs related to the corresponding event incurred for the current month.

b. An entry to transfer amounts to or from other accounts as authorized by the Commission.

c. An entry equal to the interest on the average balance in the account at the

beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART GV Sheet 1

DISTRIBUTION INTERCONNECTION MEMORANDUM ACCOUNT (DIMA)




GV. Distribution Interconnection Memorandum Account (DIMA)

1. PURPOSE: The purpose of the DIMA is to track the revenue requirement associated with actual interconnection costs that fall above or below the 25% Cost Envelope pilot, described in Decision (D.) 16-06-052. The Cost Envelope shall be based upon the cost estimate provided to the developer in the Generator Interconnection Agreement (GIA). The Cost Envelope caps the developer’s responsibility at 25% above or below the GIA for costs subject to the Cost Envelope estimate.

2. APPLICABILITY: The DIMA will be recovered from all electric customer classes, except those specifically excluded by the California Public Utilities Commission (CPUC or Commission).

3. REVISION DATE: Disposition of the balance in this account will be addressed in PG&E’s next General Rate Case, other separate proceeding, or as otherwise authorized by the Commission, subject to review and audit by the Commission.

4. RATES: The DIMA does not have a rate component.

5. ACCOUNTING PROCEDURE: Upon completion of each interconnection project, following the Permission to Operate letter, PG&E shall make the following monthly entries, as applicable, to the DIMA to record the revenue requirement associated with interconnection project costs that fall 25% above or below the GIA estimate, as follows:

a. A debit or credit entry equal to the amounts recorded in PG&E’s Operations and Maintenance, and Administrative and General Expense Accounts that were incurred as a result of the actual cost of facilities and system upgrades incurred to implement each cost envelope project compared to the amounts included in the GIA estimate;

b. A debit or credit entry equal to the capital revenue requirements based on incurred capital costs above or below the 25% cost envelope. Capital-related revenue requirements include depreciation expense, return on investment, federal and state income taxes and property taxes associated with the costs of installed equipment;

c. A debit or credit entry as appropriate to record the transfer of amounts to other accounts as approved by the Commission, plus the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense;

d. An entry as appropriate, each month, equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Statistical Release, H.15 or its successor.

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Revised Cal. P.U.C. Sheet No. 40576-E Cancelling Original Cal. P.U.C. Sheet No. 38191-E*

ELECTRIC PRELIMINARY STATEMENT PART GY Sheet 1

ELECTRIC VEHICLE PROGRAM BALANCING ACCOUNT




GY. Electric Vehicle Program Balancing Account (EVPBA)

1. PURPOSE: The purpose of the one-way Electric Vehicle Program Balancing Account (EVPBA) is to track the difference between the revenue requirement incurred as a result of PG&E’s Charge Smart and Save Program and the forecast revenue requirement. Pursuant to Decision (D.)16-12-065, PG&E is authorized to recover a revenue requirement associated with up to $130 million in capital, O&M, expense, rebate and education and outreach costs in the EVPBA for the Charge Smart and Save Program.

2. APPLICABILITY: The EVPBA shall apply to all customers under all rate schedules and contracts for electric service subject to the jurisdiction of the Commission, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATES: Disposition of the balance in this account shall be through the Annual Electric True-Up advice letter process, or as otherwise authorized by the Commission.

3. RATES: The EVPBA rate does not have a separate rate element.

4. ACCOUNTING PROCEDURE: The following entries shall be made:

a. A credit entry each month equal to the monthly portion of the forecast revenue requirement, net of Revenue Fees and Uncollectible (RF&U) accounts expense, based on the adopted $130 million revenue requirements associated with the capital, O&M, expense, rebate and education and outreach costs for the Charge Smart and Save Program. A corresponding debit entry is defined in PG&E’s electric DRAM Preliminary Statement Part CZ.

b. A debit or credit entry each month equal to the revenue requirement based on the actual O&M costs, net of RF&U, and net of the participation payments received from site hosts, if any, for the Charge Smart and Save Program;

c. A debit or credit entry each month equal to the revenue requirement based on the recorded capital costs, net of RF&U, associated with the Charge Smart and Save Program. Capital-related revenue requirements include depreciation expense, return on investment, federal and state income taxes, and property taxes associated with the costs of installed equipment; and

d. A debit or credit entry to transfer the balance to the Distribution Revenue Adjustment Mechanism (DRAM) or to any other regulatory balancing account as authorized by the Commission; and

e. An entry equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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ELECTRIC PRELIMINARY STATEMENT PART HB Sheet 1

DISTRIBUTION RESOURCES PLAN DEMONSTRATION BALANCING ACCOUNT

(Continued)




HB. DISTRIBUTION RESOURCES PLAN DEMONSTRATION BALANCING ACCOUNT (DRPDBA)

1. PURPOSE: The purpose of the Distribution Resources Plan Demonstration Balancing Account (DRPDBA) is to record and track authorized non-procurement- and procurement-related authorized operations and maintenance expenses and capital revenue requirements compared to incremental incurred expenses and capital revenue requirements based on incremental incurred capital expenditures associated with the Distribution Resource Plan Field Demonstration Projects required to be implemented pursuant to decision (D.) 17-02-007. The DRPDBA is a one-way balancing account consisting of two sub-accounts, which track separately the procurement- and non-procurement-related costs for PG&E’s demonstration projects.

2. APPLICABILITY: The DRPDBA shall apply to all customer classes, except for those specifically excluded by the Commission.

3. REVISION DATE: Disposition of the non-procurement- and procurement-related balances for each demonstration project, or over-collection, in this account will be in the distribution component of rates through the Distribution Revenue Adjustment Mechanism (DRAM) as part of the PG&E’s Annual Electric True-up (AET) advice filing.

4. RATES: The DRPDBA does not have a rate component.

5. ACCOUNTING PROCEDURE: The DRPDBA consists of two sub-accounts:

The “Non-Procurement-Related Cost Sub-Account” records and tracks the authorized non-procurement revenue requirement compared to actual incurred expenses and capital revenue requirements based on incurred capital expenditures associated with each project up to total adopted amounts. Disposition of any over-collected balance associated with each project will be upon completion of those activities.

The “Procurement-Related Cost Sub-Account” records and tracks the authorized procurement revenue requirement compared to actual incurred expenses and capital revenue requirements based on incurred capital expenditures associated with each project. Disposition of the balance associated with each project in this subaccount will be annually over the life of the procurement-related payments up to the total adopted amount for expenses and capital revenue requirements.

A. Non-Procurement-Related Cost Sub-Account

The following entries will be made each month, or as applicable, for each demonstration project:

1) A credit entry equal to the prorata portion of the authorized non-procurement-related revenue requirement, which excludes an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, over the period from when the authorized revenue requirement begins to be recorded in this sub-account and the completion of the schedule of activities. A corresponding debit entry is included in the DRAM, which includes an allowance for RF&U;

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ELECTRIC PRELIMINARY STATEMENT PART M Sheet 1

CALIFORNIA ALTERNATE RATES FOR ENERGY ACCOUNT

(Continued)




M. CALIFORNIA ALTERNATE RATES FOR ENERGY ACCOUNT (CAREA)

1. PURPOSE: The purpose of the CARE balancing account is to record the California Alternate Rates for Energy (CARE) Program revenue shortfall associated with the Low-Income Ratepayer Assistance program established by Decisions 89-07-062 and 89-09-044 as well as the expansion of the LIRA Program authorized by Decision 92-04-024. This account also records the CARE Program administrative costs, pursuant to Public Utilities Code Section 739.1 (b). The program was revised in Decision 94-12-049 and the name changed to CARE.

Descriptions of the terms and definitions used in this section are found in Rule 1.

2. APPLICABILITY: The CARE shortfall applies to all non-CARE rate schedules and contracts subject to the jurisdiction of the California Public Utilities Commission (CPUC), except for those schedules and contracts specifically excluded by the CPUC.

3. REVISION DATE: Disposition of the balance in this account shall be determined through the Annual Electric True-Up (AET) advice letter process.

4. CAREA RATES: CAREA Rates are included in the effective rates set forth in each rate schedule, (see Preliminary Statement Part I) as applicable.

5. CARE ACCOUNTING PROCEDURE: PG&E shall maintain the CARE Subaccount by making entries to this account at the end of each month as follows:

a. A debit entry equal to the CARE revenue shortfall resulting from deliveries made on Schedules EL-1, EML, ESL, ESRL, ETL, EL-6, EL-7, EL-A7, EL-8, and E-CARE during the current month less the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense. The revenue shortfall can be computed by subtracting CARE customers’ monthly distribution and conservation incentive adjustment revenues from the distribution and conservation incentive adjustment revenues that would have been recovered from CARE customers had they been paying standard residential rates.

b. A debit entry equal to all monthly administrative costs allocated to the electric CARE Program that include, but are not limited to, outreach, marketing, regulatory compliance, certification and verification, billing, measurement and evaluation, and capital improvements and upgrades to communications and processing equipment.

c. A debit entry equal to costs associated with PG&E’s Cooling Center program.

d. A credit entry equal to the CAREA revenue less the allowance for RF&U expense.

e. A debit or credit entry, as appropriate, equal to the interest on the average balance in the account at the beginning of the month and the balance in the account after entries 6.a. through 6.c. above, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

f. A debit or credit entry, as appropriate, equal to any amounts authorized by the Commission to be recorded in this account.

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ELECTRIC PRELIMINARY STATEMENT PART P Sheet 2

CUSTOMER ENERGY EFFICIENCY ADJUSTMENT

(Continued)




P. CUSTOMER ENERGY EFFICIENCY ADJUSTMENT (CEEA) (Cont’d)

5. Customer Energy Efficiency Incentive Balancing Account (CEEIA): The following entries will be made to this subaccount each month or as applicable:

a. A debit or credit entry equal to the electric portion of CEE shareholder incentives earned or penalties incurred by PG&E, as authorized by the Commission to be recovered in rates;

b. A credit entry equal to the revenues from the CEE Incentive Rate component, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense;

c. A debit or credit entry equal to any amounts authorized by the Commission to be recorded in this subaccount;

d. A debit or credit entry, as appropriate, to transfer the balance to other accounts for recovery in rates, as approved by the Commission; and

e. Interest does not accrue in this subaccount pursuant to Decision (D.) 07-09-043.

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ELECTRIC PRELIMINARY STATEMENT PART S Sheet 3

HAZARDOUS SUBSTANCE MECHANISM

(Continued)




S. HAZARDOUS SUBSTANCE MECHANISM (HSM) (Cont'd.)

7. ACCOUNTING PROCEDURE: The Hazardous Substance Cost Recovery Account (HSCRA) records expenditures and recoveries associated with the HSM in accordance with D.94-05-020.

The HSCRA consists of five subaccounts:

a. Hazardous Substance Clean-up Cost Account (HSCCA)

This account records the ratepayers' share of covered hazardous substance costs. Entries shall be made into the HSCCA at the end of each month as follows:

1) A debit entry equal to 90 percent of covered hazardous substance costs.

2) A credit entry equal to 90 percent of hazardous substance costs recovered from third parties.

3) A credit entry equal to 100 percent of hazardous substance insurance litigation costs recovered through PG&E's 1993 General Rate Case base revenues, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, for the period from June 3, 1994, through December 31, 1995.

4) A credit entry equal to the lesser of 10 percent of the remaining insurance recoveries, net of contingency fees paid to outside attorneys to obtain recoveries, if any, not applied to entries 7.c.2 and 7.d.2 below, or 11.111 percent of the entry in 7.b.3 below.

5) A credit entry for 60 percent of each debit entry under HSIRA Sections 7.e.3 through 7.e.7 for the ratepayers' portion of insurance recoveries under the HSIRA.

6) A debit or credit entry, as appropriate, equal to interest on the average balance in the account at the beginning of the month and the balance after the monthly entries, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, G.13, or its successor.

7) A credit entry to transfer the balance to another regulatory account as appropriate for rate recovery, upon approval by the CPUC.

b. Hazardous Substance Clean-up Cost Shareholder Account (HSCCSA)

This account records the shareholders' share of covered hazardous substance costs. Entries shall be made into the HSCCSA at the end of each month as follows:



3) A credit entry equal to the lesser of 90 percent of the remaining insurance recoveries, net of contingency fees paid to outside attorneys to obtain recoveries, if any, not applied to entries 7.c.2 and 7.d.2 below, or the balance in this account.

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ELECTRIC SCHEDULE TBCC Sheet 1

TRANSITIONAL BUNDLED COMMODITY COST

(Continued)




APPLICABILITY: This schedule applies to Direct Access and Community Choice Aggregation Service customers who: (1) elect Transitional Bundled Service (TBS) as prescribed in Rule 22.1 (Direct Access Service Switching Exemption Rules); or (2) who take Bundled Service prior to the end of the mandatory six-month notice period required to elect Bundled Service as prescribed in Rules 22.1 and 23 (Community Choice Aggregation Service).

TERRITORY: Schedule TBCC applies everywhere PG&E provides electric service as shown

in Preliminary Statement, Part A.

RATES: This schedule will apply where the Transitional Bundled Commodity Cost (TBCC) is required for calculation of applicable power charges.

Direct Access customers who elect: (1) TBS as prescribed in Rule 22.1; or (2) take Bundled Service prior to the end of the mandatory six-month notice period required to elect Bundled Service as prescribed in Rule 22.1 will be charged the TBCC in addition to transmission, transmission rate adjustments reliability services, distribution, conservation incentive adjustment, public purpose programs, nuclear decommissioning and New System Generation Charges

1 on

the customer’s otherwise applicable tariff, and the Direct Access Cost Responsibility Surcharge applicable under Schedule DA CRS for the duration of the period. The TBCC used for billing will consist of the market prices set forth below, adjusted by a Renewable Portfolio Standard (RPS) adder, a Capacity adder (CAP ADDER), and an allowance for Revenue Fees and Uncollectible (RF&U) account expense and Distribution Loss Factors (DLFs).

Community Choice Aggregation service customers who elect to take bundled service prior to the end of the mandatory six-month notice period required to elect bundled Service as prescribed in Rule 23 will be charged the TBCC in addition to transmission, transmission rate adjustments, reliability services, distribution, conservation incentive adjustment, public purpose programs, nuclear decommissioning and New System Generation Charges

1 on the

customer’s otherwise applicable tariff, and the Community Choice Aggregation Cost Responsibility Surcharge applicable under Schedule CCA CRS for the duration of the period. The TBCC used for billing will consist of the market prices set forth below, adjusted by a RPS adder, a CAP ADDER, and an allowance for Revenue Fees and Uncollectible (RF&U) account expense and Distribution Loss Factors (DLFs).

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_________________ 1 Per Decision 11-12-031, New System Generation Charges are effective 1/1/2012.



ELECTRIC SCHEDULE TBCC Sheet 4

TRANSITIONAL BUNDLED COMMODITY COST

(Continued)




RATES: (Cont’d.)

3. Adjustments for DLFs and Revenue Fees and Uncollectible (RF&U) accounts expense:

The Revised Hourly Market Price at the transmission/distribution interface, as determined in Part 2, is multiplied by the distribution loss factor (DLF) and a Revenue Fees and Uncollectible (RF&U) accounts expense factor to determine the appropriate price to be paid by end-use customers served at each voltage level (Hourly TBCC Price). DLFs will be calculated by PG&E based on the forecasted hourly PG&E Service Area Load (Direct Access, Community Choice Aggregation Service, plus Bundled Service) per Decisions 97-08-056 and 04-12-046. The hourly DLFs will be broken out by service voltage level and made available each day to market. PG&E will calculate the hourly DLFs based on samples of hourly service area load by applying the approach approved in Decisions 92-12-057, and 04-12-046.

Hourly TBCC Price = Revised MP * DLF * RF&U

The current and effective Revenue Fees and Uncollectible (RF&U) accounts expense can be found in the most recent PG&E General Rate Case Phase 1 proceeding documentation.

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Revised Cal. P.U.C. Sheet No. 40583-E Cancelling Revised Cal. P.U.C. Sheet No. 27070-E*

ELECTRIC RULE NO. 1 Sheet 5

DEFINITIONS

(Continued)

Advice 5082-E Issued by Date Filed



COMPANY’S OPERATING CONVENIENCE: The use, under certain circumstances, of facilities or practices not ordinarily employed which contribute to the overall efficiency of PG&E’s operations; the term does not refer to customer convenience nor to the use of facilities or adoption of practices required to comply with applicable laws, ordinances, rules, regulations, or similar requirements of public authorities.

COMPETITIVE TRANSITION CHARGE (CTC): Defined in Public Utilities Code Section 840 and by the Commission.

CONNECTED LOAD: The sum of the rated capacities of all of the customer’s equipment that can be connected to PG&E’s lines at any one time as more completely described in the rate schedules.

COST OF OWNERSHIP: A monthly charge applied to special facilities to recover the cost to PG&E of operating the special facility.

When applicant-financed the charge includes the cost components for operations and maintenance (O&M), administration and general expenses (A&G), property taxes, and Revenue Fees and Uncollectible (RF&U), and the cost of replacement facilities at no additional cost for sixty (60) years The applicant-financed percentage is also used to calculate COO charges on unsupported distribution line extension costs. See Rule 15.E.6

When PG&E-financed the monthly cost components include all of those listed above for applicant-financed special facilities plus components to cover the costs of income taxes, return on investment, and depreciation. . The PG&E-financed COO is also used to calculate line extension allowances. (See Rule 15. C. 2 & C.3.

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ELECTRIC RULE NO. 1 Sheet 25

DEFINITIONS

(Continued)




RESIDENTIAL CUSTOMER: Class of customers whose dwellings are single-family units, multi-family units, mobilehomes or other similar living establishments (see “Residential Dwelling Unit” and “Residential Hotel”). A customer who meets the definition of a Residential Customer will be served under a residential rate schedule if 50% or more of the annual energy use on the meter is for residential end-uses. (See “Mixed Use”)

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RESIDENTIAL DWELLING UNIT: A room or group of rooms, such as a house, a flat, or an apartment, which provides complete family living facilities in which the occupant(s) normally cooks meals, eats, sleeps, and carries on the household operations incidental to domestic life.

RESIDENTIAL HOTEL: A hotel establishment which provides lodging as a primary or permanent residence and has at least 50 percent of the units or rooms leased for a minimum period of one month and said units are occupied for nine months of the year. Residential hotels do not include establishments such as guest or resort hotels, resort motels or resort ranches, tourist camps, recreational vehicle parks, half-way houses, rooming houses, boarding houses, dormitories, rest homes, military barracks, or a house, apartment, flat or any residential unit which is used as a residence by a single family or group of persons.

REVENUE FEES AND UNCOLLECTIBLE: Revenue Fees and Uncollectible (RF&U) can be used conjunctively or independently of each other. Revenue Fees include authorized expenses for the use of public rights-of-way (franchise fees), and the San Francisco Gross Receipts tax (SFGR) as authorized in the 2017 GRC. Uncollectibles include accounting expenses due to bad debts. Collectively, the RF&U factor will include franchise fees, SFGR, and uncollectibles. Rates for retail customers include a component for RF&U, as adopted in PG&E’s General Rate Case. Rates for wholesale customers include a component for the revenue fees only, per Decision 87 12 039.

RULES: Tariff sheets which cover the application of all rates, charges, and services, when such applicability is not set forth in and as part of the rate schedules.



ELECTRIC TABLE OF CONTENTS Sheet 1

(Continued)




TABLE OF CONTENTS

SCHEDULE TITLE OF SHEET CAL P.U.C. SHEET NO.

Title Page ............................................................................................................................... 40585-E Rate Schedules .............................. 40115,40116,40190,40118,40274,40120,40586,40236,38141-E Preliminary Statements ........................................ 40587,35423,40588,40589,40590,40591,40592-E Rules ................................................................................................................ 40593,36649,40522-E Maps, Contracts and Deviations ............................................................................................ 37960-E Sample Forms ........ 37166,37631,37180,36604,37632,38236*,35796,37769,37703,36059,37169-E

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(Continued)





Rate Schedules

Direct Access

CCA-CRS Community Choice Aggregation Cost Responsibility Surcharge ........................ 30657, 29285-E DA-CRS Direct Access Cost Responsibility Surcharge ...................................................... 28595,33655-E E-CCA Services to Community Choice Aggregator ....................................... 35797,35798,35799,35800

.......................................................... 35801,35802,35803, 35804-E

E-CCAINFO Information Release to Community Choice Aggregators ............... 32786,40157,32788-32789-E E-CREDIT Revenue Cycle Services Credits ........................................... 37968,37969,37970,37971,37972,

.................................................................. 37973,37974,37975,37976,37977,37978,37979-E

E-DASR Direct Access Services Request Fees............................................................................ 32791-E E-ESP Services to Electric Service Providers ................................ 35805,35806,35807,35808,32799-E E-ESPNDSF Electric Service Provider Non-Discretionary Service Fees .................................. 32800,32801-E E-EUS End User Services .................................................................................... 35809-35810,32703-E TBCC Transitional Bundled Commodity Cost ............................................. 40581,31836,31837,40582,

................................................................................................... 31839,31840,31841-31842-E (T)




(Continued)




PART TITLE OF SHEET CAL P.U.C. SHEET NO.

Preliminary Statements

Part A Description of Service Area and General Requirements ...................... 34601,12082,12083,12084, .................................................................... 12085,12086,12087,12088,12089, 12090, 34607-E

Part E CPUC Reimbursement Fee ............................................................................................... 21604-E Part G Catastrophic Event Memorandum Account ............................................................ 18998,11740-E Part H Interest .............................................................................................................................. 10579-E Part I Rate Schedule Summary .............................................................................. 40007,37983,37984-E Part J Income Tax Component of Contributions Provision ................................................ 35869,11503-E Part K Energy Commission Tax ................................................................................................... 29922-E Part M California Alternate Rates for Energy Account ....................................................... 40578, 29849-E (T) Part P Customer Energy Efficiency Adjustment ........................................... 30834,40579,30835,29730-E (T) Part R Affiliate Transfer Fees Account .......................................................................................... 24313-E Part S Hazardous Substance Mechanism .............................. 22710,15720,40580,22712,13420,37601-E (T) Part Y Electric and Magnetic Field Measurement Policy ............................................................... 13399-E




(Continued)





Preliminary Statements (Cont’d) Part CG Utility Generation Balancing Account ...................................................... 31694,40539-E (T) Part CH Utility Retained Generation Income Tax Memorandum Account ....................... 20502-E Part CJ Negative Ongoing Transition Charge Memorandum Account ............................ 25999-E Part CK Distribution Bypass Deferral Rate Memorandum Account ................................. 20619-E Part CP Energy Resource Recovery Account ........................ 38220,30255,30256,40540,30258,

.............................................................................30259,38221,38222,40541,38224-E (T) I

Part CQ Modified Transition Cost Balancing Account ........................................... 40542,26415-E I Part CZ Distribution Revenue Adjustment Mechanism ................... 40543,40544,40545,40546-E (T)




(Continued)





Preliminary Statements (Cont’d)

Part DA Public Purpose Program Revenue Adjustment Mechanism ............................................... 40547-E (T) Part DB Nuclear Decommissioning Adjustment Mechanism (NDAM) .............................................. 37735-E Part DG DWR Power Charge Balancing Account ................................................................. 29736,29737-E Part DI Procurement Energy Efficiency Balancing Account (PEEBA).................................. 30837,35291-E Part DN Municipal Surcharge on Department of Water Resources Sales (DWR Franchise

Fees and Uncollectibles) ................................................................................................. 26441-E

Part DT Energy Recovery Bond Balancing Account (ERBBA) ................................... 40548,22876,23404-E (T) Part DX Family Electric Rate Assistance Balancing Account (FERABA) ......................................... 26859-E Part DZ Department of Energy Litigation Balancing Account ................................................ 34367,35459-E




(Continued)






Part EC Demand Response Expenditures Balancing Account (DREBA) .................. 28614,28615, 28616-E Part EF Procurement Energy Efficiency Revenue Adjustment Mechanism (PEERAM)................... 30839-E Part EH Negative Indifference Amount Memorandum Account (NIAMA) ......................................... 25088-E Part EJ Pension Contribution Balancing Account ................................................................. 26297,25228-E Part EK Land Conservation Plan Implementation Account (LCPIA) ................................................ 26324-E Part EL Renewables Portfolio Standard Cost Memorandum Account .................................. 33890,33891-E Part EM ClimateSmart Balancing Account ....................................................................................... 40549-E (T) Part EO California Solar Initiative Balancing Account ............................................... 26211,40550, 26213-E (T) Part EP Market Redesign and Technology Upgrade Memorandum Account ...................... 27623, 27624-E Part ET Non-Tariffed Products and Services Balancing Account .................................................... 26730-E Part EW Long-Term Procurement Plan Technical Assistance Memorandum Account ..................... 27311-E Part EX Dynamic Pricing Memorandum Account ............................................ 28388,40551,28390,28391-E (T) Part EZ Land Conservation Plan Environmental Remediation Memorandum Account.................... 27881-E




(Continued)






Part FB Fire Hazard Prevention Memorandum Account ................................................................. 35452-E Part FD Smart Grid Project Memorandum Account .............................................................. 40552,28945-E (T)

Part FJ Photovoltaic Program Memorandum Account .................................................................... 29513-E

Part FM Diablo Canyon Seismic Studies Balancing Account ................................................ 34369,40553-E (T)

Part FO AB32 Cost of Implementation Fee Memorandum Account – Electric ................................. 29742-E

Part FR Tax Act Memorandum Account – Electric ............................................................... 40003,40004-E

Part FS New System Generation Balancing Account ........................................................... 40554,32212-E (T)

Part FU Electric Program Investment Charge Revenue Adjustment Mechanism Balancing Account............ ............................................................................................................................. 40555,40556-E

(T)

Part FX Revised Customer Energy Statement Balancing Account – Electric (RCESBA-E) ............ 31472-E

Part FY Electric Program Investment Charge (EPIC) Balancing Account ................. 40557,40558,40559-E (T)




(Continued)






Part GA Greenhouse Gas Expense Memorandum Account ....................................... 32419,32420-E Part GB Greenhouse Gas Revenue Balancing Account ............................................. 35256,40560-E (T) Part GC California Energy Systems for the 21

st Century Balancing Account ....................... .40561-E (T)

Part GD Smart Grid Pilot Deployment Project Balancing Account ................ . 32540,32541, 32542-E Part GE Statewide Marketing, Education and Outreach Expenditure Balancing Account .. . 37728-E Part GF Customer Data Access Balancing Account – Electric ............................................ . 33136-E Part GH Mobile Home Park Balancing Account - Electric ...................................................... 40562-E (T) Part GI Energy Data Center Memorandum Account – Electric ............................................ 33940-E Part GJ Major Emergency Balancing Account (MEBA) ......................................................... 40563-E (T) Part GK SmartMeter

TM Opt-Out Program Balancing Account - Electric (SOPBA-E)

......................................................................................................... 35625,35626,35627-E

Part GL Hydro Licensing Balancing Account (HLBA) ............................................................ 40564-E (T) Part GM Nuclear Regulatory Commission Rulemaking Balancing Account (NRCRBA) ........ 40565-E (T) Part GN San Francisco Incandescent Streetlight Replacement Account .............................. 34364-E Part GO Disconnection Memorandum Account - Electric (DMA-E) ....................................... 34604-E Part GP Green Tariff Shared Renewables Memorandum Account (GTSRMA) ..... 40566,40567, 40567-E (T) Part GQ Energy Efficiency Financing Balancing Account – Electric (EEFMA-E) .... 35292,35293,35294-E Part GR Green Tariff Shared Renewables Balancing Account (GTSRBA) ..... 40569,40570,35377-E (T) Part GS Residential Rate Reform Memorandum Account (RRRMA) ......................... 40571,40572-E I Part GT Assembly Bill 802 Memorandum Account - Electric ................................................. 40573-E I Part GU Z-Factor Memorandum Account (ZFMA-E) ............................................................ 40574-E I Part GV Distribution Interconnection Memorandum Account (DIMA) .................................... 40575-E I Part GY Electric Vehicle Program Balancing Account (EVPBA) ........................................... 40576-E (T) Part HA Avoided Cost Calculator Memorandum Account ..................................................... 40000-E Part HB Distribution Resources Plan Demonstration Balancing Account ............................ 40577-E (T)




(Continued)




RULE TITLE OF SHEET CAL P.U.C. SHEET NO.

Rules Rule 01 Definitions .............................. 25914,16368,14857,28321,40583,23006,14861,30292,30293,30661,

....................................................... 30295,30662,30297,30298,30299,30300,30301,30302,30303, ................................................... 30304,30305,30306,30307,30308,40584,35094,30311, 30312-E

(T)

(T) Rule 02 Description of Service ............................................. 11257,11896,11611,14079,11261,11262,11263,

............................................ 31319,27764,27765,27766,27767,11269,11270,11271,11272,27768, ......................................... 11274,11275,27769,27770,11278,35850,27771,27772,27773,27774-E

Rule 03 Application for Service ................................................................................................ 27798,27799-E Rule 04 Contracts................................................................................................................................ 34614-E Rule 05 Special Information Required on Forms ........................................................... 32168,14192,37150-E Rule 06 Establishment and Reestablishment of Credit ............................................................ 21155,34199-E Rule 07 Deposits ...................................................................................................................... 34200,27800-E Rule 08 Notices ....................................................................................... 35234,14145,35235,14146,35236-E Rule 09 Rendering and Payment of Bills ..... 35107,25146,34305,40161,35238,27862,33678,40162,35628-E Rule 10 Disputed Bills ................................................................................................... 11308,11309,11310-E


Revised Cal. P.U.C. Sheet No. 33419-G Cancelling Revised Cal. P.U.C. Sheet No. 30036-G

Gas Sample Form No. 79-1089 Sheet 1

Independent Storage Providers (ISP) - PG&E Exchange Agreement

Advice 3848-G Issued by Date Filed June 12, 2017



Please Refer to Attached Sample Form

INDEPENDENT STORAGE PROVIDERS (ISP) - PG&E EXCHANGE AGREEMENT

Automated Document, Preliminary Statement, Part A Page 1 of 12

Form 79-1089 Advice3848-G/5082-E

June 2017

This Exchange Agreement (“Agreement”) is made and entered into this ______ day of ______, 20___, by and between Pacific Gas and Electric Company (“PG&E”), a California corporation, and ___________________________ (“ISP”), a _____________ __________ (entity type). PG&E and ISP shall also be hereinafter referred to individually as a “Party” and jointly as the “Parties.”

1. OVERVIEW OF EXCHANGE SERVICE

1.1. Exchange Service and the Exchange Agreement This Exchange Agreement sets forth the procedures and requirements for PG&E to provide gas service to a PG&E customer using the facilities of an ISP (“Exchange Service”). This service was approved by the CPUC in Decision No. 06-09-039. The PG&E customer must, at its own cost, build a service or delivery line to a PG&E meter facility, which in turn is directly connected to the ISP, establishing a customer-PG&E-ISP service interconnection. Using the ISP-PG&E Exchange Service, gas will then be received or delivered through this interconnection and, by exchange, delivered or received by PG&E at a pre-existing ISP-PG&E interconnection. Absent the availability of the Exchange Service, this customer would obtain service directly from PG&E in accordance with PG&E’s tariffs. The ISP will receive an Exchange Fee for providing this service, paid by the PG&E customer to PG&E, and then paid by PG&E to the ISP. This Exchange Fee and charges are described in Section 3.4. The customer will take service from PG&E under Schedule G-ESISP, “Exchange Service through ISP Facilities.” The customer, PG&E and the ISP will all sign the G-ESISP Service Agreement (“Service Agreement”) that activates Exchange Service for that customer. As part of the Service Agreement, all parties will confirm that the other agreements necessary to provide this Exchange Service have been signed.

1.2. PG&E Customers Eligible for Exchange Service The following PG&E customers are eligible for Exchange Service (“Exchange Service Customer”): (a) A PG&E noncore or electric generator end-use customer (“End-Use

Customer”) who qualify for service under PG&E’s Schedule G-ESISP, “Exchange Service through ISP Facilities.” Other PG&E end-use customers are not eligible.

(b) A California gas producer (“California Producer” or “Producer”), as defined by PG&E’s gas Rule 1, which includes a gathering system operator acting on the Producer’s behalf, and who qualify for service under PG&E’s Schedule G-ESISP.

ISP-PG&E EXCHANGE AGREEMENT


Form 79-1089 Advice3848-G/5082-E

June 2017

(c) Any PG&E customer that is already connected to the ISP by a customer-owned pipeline.

2. EFFECTIVE DATE AND TERM

2.1. Effective Date The effective date of this Exchange Agreement shall be the first day of the month following the date this Agreement has been signed by both Parties.

2.2. Term Upon execution, the Exchange Agreement will be of indefinite term, and can only be terminated by (a) breach of this Agreement by one of the Parties, (b) governmental action pursuant to Section 5.4, below, or (c) approval of the CPUC.

3. EXCHANGE SERVICE PROVISIONS

3.1. Notice of Customer Expression of Intent PG&E and the ISP will notify each other if either has entered into discussions with a potential Exchange Service Customer and there is a written, mutual expression of such intent by the Customer to receive Exchange Service. Such notification must be made in writing within ten (10) business days after the date of the written, mutual expression of intent, and must state the customer’s name, its representative and its contact information, including telephone number and E-mail address.

3.2. Approval of New Exchange Service Customers Both PG&E and the ISP must approve a new interconnection for purposes of providing Exchange Service to a PG&E customer. Such approvals will not be withheld by PG&E, unless providing Exchange Service to this customer using the ISP interconnection (a) will impair the integrity of the system or operation of the PG&E pipeline system or ISP storage facilities, (b) reduce the service reliability to other PG&E customers, or (c) will be inconsistent with the otherwise applicable terms of PG&E service. The ISP reserves the right to refuse to establish an interconnection for the purpose of providing Exchange Service to a potential Exchange Service Customer.

3.3. Service for an Exchange Service Customer Exchange Service Customers will take service under PG&E’s Schedule G-ESISP. The Customer, PG&E and the ISP will sign the G-ESISP Service



Form 79-1089 Advice3848-G/5082-E

June 2017

Agreement that specifies the other necessary agreements and obligations of the Parties.

3.4. Exchange Fee PG&E will pay the ISP an Exchange Fee, in dollars per therm, for the Exchange Service pursuant to PG&E’s schedule G-ESISP. The total Exchange Fee charges will be the multiplication of the volumetric Exchange Fee times the metered volumes in therms for the Exchange Service Customer. The Exchange Service Customer will pay all the Exchange Fee charges to PG&E. PG&E in turn will pay the ISP this amount less the Revenue Fees and Uncollectible (RF&U) accounts expense that PG&E is required to collect as specified in Preliminary Statement, Section C.6 of PG&E’s tariffs. To the extent the Exchange Fee is negotiable, the Exchange Service Customer and the ISP must agree on the fee to be charged at any point in time. This negotiated Exchange Fee will be specified in the G-ESISP Service Agreement.

3.5. Operational and Balancing Requirements This Exchange Agreement and the provision of Exchange Service hereunder shall not modify in any way the rights and obligations of the Parties, including daily balancing, under any preexisting PG&E-ISP Operational Balancing Agreement(s) (OBA). As needed to meets its obligations under the OBA, the ISP shall provide storage service for balancing to Exchange Service Customers. Nominations and scheduling of gas by an Exchange Service Customer must remain in compliance with PG&E’s tariffs. For the purposes of administering the OBA, PG&E will add the net of all Exchange Service Customer scheduled volumes to the net of the nominations to the ISP and thereby arrive at the scheduled amount at the PG&E-ISP interconnection point for the gas day. PG&E will confirm these numbers to the ISP scheduler as a normal part of the scheduling process. In no case may the ISP be allowed to transport gas on behalf of Exchange Service Customers via the subject interconnections other than pursuant to those transactions that are scheduled by PG&E and subject to PG&E tariffs.

3.6. Gas Quality The ISP and the Exchange Service End-use Customer will agree on gas quality standards. The gas quality agreement can be separate or combined with the storage services agreement. The ISP or the Customer will provide PG&E a copy of such agreement, or the relevant gas quality section of a combined agreement, within ten (10) days of its signing.



Form 79-1089 Advice3848-G/5082-E

June 2017

3.7. Storage Services from the ISP A PG&E Exchange Service Customer will have the opportunity to contract with the ISP for storage services, beyond those required for balancing as specified in Section 3.5. The Customer and the ISP will make these additional arrangements, which are separate and distinct from the Exchange Service being provided hereunder.

3.8. Title, Control and Possession of Gas Upon exchange, title, control and possession of all gas exchanged by PG&E and the ISP pursuant to this Agreement will be pursuant to each Party’s tariffs and agreements.

4. EXCHANGE SERVICE FACILITIES

4.1. Metering and Interconnection Facilities A PG&E Exchange Service Customer will connect to a PG&E-owned metering facility that is then connected to the ISP facilities. All pipeline and appurtenant facilities needed to connect the Exchange Service Customer to PG&E’s meter facility and for PG&E to provide gas service to the Customer will be constructed, owned and maintained by the Exchange Service Customer at its expense. PG&E will be responsible for designing, installing, operating and maintaining the metering facilities, pursuant to its applicable tariffs. In addition to the meter, the metering facilities may include gas quality measurement, regulation and communication equipment. Pressure regulation between a California Producer and the ISP will be the responsibility of either the ISP or the Producer, not PG&E. The ISP will have the right to receive contemporaneous meter readings and gas quality data from the PG&E-owned metering facilities. Exchange Service Customers will be required to approve this sharing of data related to their service. The ISP will provide and maintain the communication equipment needed to transmit this data from the PG&E meter facility to the ISP. The ISP will be responsible for constructing, owning and maintaining the interconnection tap between its pipeline and PG&E’s meter facility.

4.2. Condition and Safety of Facilities Both the ISP and PG&E will meet their statutory and regulatory obligations to maintain, inspect and operate their respective facilities used to provide the Exchange Service in a manner consistent with all applicable federal and state safety and pipeline integrity regulations under federal and state law.



Form 79-1089 Advice3848-G/5082-E

June 2017

4.3. No ISP Facilities on Customer Side of PG&E Meter The ISP will not expand its system by constructing, acquiring, leasing or otherwise owning by any means, any facilities on the Exchange Service Customer’s side of the PG&E meter. Nothing herein is intended to restrict the ability of the ISP to expand or modify its storage facilities on the ISP’s side of the PG&E meter, consistent with applicable legal requirements.

5. REGULATORY

5.1. Applicable Laws, Orders, Rules and Regulations This Agreement is subject to all valid applicable local, state and federal laws, orders, rules, and regulations of any governmental body, agency, or official having jurisdiction. Nothing in this Agreement shall be interpreted to require either Party to take any action that would be inconsistent with its applicable tariffs or violate any governmental regulation or authority.

5.2. Hinshaw Exemption PG&E shall not be required to take any action hereunder, including but not limited to entering into any contracts with shippers or other parties transporting gas to or from the ISP’s facilities at the PG&E-ISP interconnection point, which, in PG&E's judgment, may jeopardize PG&E's retention of its "Hinshaw Exemption" under the Natural Gas Act.

5.3. Jurisdiction of the FERC The ISP shall not be required to take any action hereunder, including, but not limited to, entering into contracts with shippers or other parties transporting gas on PG&E's facilities, which, in the ISP’s judgment, may cause the ISP to be subject to the jurisdiction of the FERC.

5.4. Governmental Action Notwithstanding any other provisions of this Agreement, if at any time during the term hereof, any court or governmental authority having jurisdiction shall propose to take any action whereby either Party’s delivery, receipt, and/or use of gas hereunder shall be proscribed or subjected to terms, conditions, regulations, restraints, or limits that in the reasonable judgment of that Party prevents it from (a) obtaining the benefit of its bargain hereunder or (b) acting in a reasonable manner to fulfill the terms of this Agreement, such Party shall forthwith notify the other Party, including full particulars of the action proposed to be taken, in order to give that Party the opportunity to intervene or protest such action being taken. If such court or governmental authority nevertheless takes any such action that, in the reasonable judgment of the Party that is directly affected by that action, prevents it from (a) obtaining the benefit of its bargain hereunder or



Form 79-1089 Advice3848-G/5082-E

June 2017

(b) acting in a reasonable manner to fulfill the terms of this Agreement, such Party shall have the unilateral right to terminate this Agreement at any time upon twelve (12) months written notice, unless the circumstances reasonably support a shortened time period to terminate, by written notice to the other Party, without further liability hereunder, except as to redelivery of any outstanding gas imbalances and payment of any outstanding Exchange Fee charges. Prior to exercising such right of termination, both Parties herein shall enter into good faith negotiations in an effort to reach mutual agreement to modify this Agreement as reasonably required in order to avoid such termination.

5.5. Existing and Additional Facilities Nothing herein shall be construed as a dedication by either Party of its respective facilities to the other Party. Further, nothing herein shall obligate either Party to construct any additional facilities (including measuring facilities) or to modify any existing facilities to provide for the receipt or delivery of gas. Any new facilities or necessary modifications for either receipt or delivery of gas at the interconnection point between PG&E and the ISP shall be addressed separately.

6. INDEMNIFICATION Notwithstanding the provisions of Section 9 hereof, each Party (“Indemnifying Party”) agrees to protect, defend and indemnify the other Party, its officers, directors, employees, attorneys and agents (collectively, the “Indemnified Party”) against, and hold the Indemnified Party harmless from, any and all obligations, losses, claims, actions (including remedial or enforcement actions of any kind and administrative or judicial proceedings, suits, orders or judgments), causes of action, liabilities, penalties, damages, including liability resulting from injury to or death of any person and loss of or damage to any property or to natural resources, or from any violation of any local, state, or federal law or regulation, including but not limited to environmental laws or regulations, or from strict liability posed by any law or regulation; or costs and expenses (including reasonable attorneys’ and consultants’ fees and expenses) (collectively, “Claims”), arising out of, or related to, or in any way connected with and caused by the Indemnifying Party’s negligence, willful misconduct, or criminal misconduct in the performance of or failure to perform this Agreement. As to such claims as may be caused in part by the negligence, willful misconduct, or criminal misconduct of the Indemnified Party, the Indemnifying Party will indemnify the Indemnified Party only to the extent of the contributory negligence of the Indemnifying Party. The Indemnifying Party shall pay all costs that may be incurred by the other Party in enforcing this indemnity obligation, including all reasonable attorneys’ fees. The indemnification provisions of this Exchange



Form 79-1089 Advice3848-G/5082-E

June 2017

Agreement are not intended to create or alter any rights or claims of any third parties, or any obligations, responsibilities or liabilities the Parties may have to any third parties.

7. ASSIGNMENT This Exchange Agreement shall be binding upon and inure to the benefit of each of the Parties and their respective successors and assigns; provided, however, that no Party may assign or transfer this Agreement or any part thereof, or any right or obligation hereunder, without the written consent of the other Party, which may not be unreasonably withheld. Any such assignment which requires written consent hereunder, but which is made without such written consent, shall be null and void. Notwithstanding the above, any assignment of the entire interest and obligations of the assigning Party may be made to a parent or affiliate of such assigning Party, or to an entity succeeding to all or substantially all of the business properties and assets of the assigning Party, following written notice to the other Party.

8. FORCE MAJEURE In the event either Party is rendered unable, wholly or in part, by force majeure (as defined below) to carry out its respective obligations under this Exchange Agreement, it is agreed that, upon such Party giving notice and reasonably full particulars of such force majeure in writing (by telecopy, FAX or E-mail) or by telephone (and confirmed in writing within seventy-two [72] hours), to the other Party within a reasonable time after the occurrence of the cause relied on, then the obligations of the Party giving such notice, so far as they are affected by such force majeure, shall be suspended during the continuance of the effects of the cause, and the Party subject to such cause shall remedy it so far as possible with all reasonable dispatch. The term "force majeure," as employed herein, shall mean an event or events beyond the reasonable control of a Party and which could not be avoided by the exercise of due diligence by the party claiming force majeure and shall include, but not be limited to, acts of God, strikes, lockouts or other industrial disturbances, acts of the public enemy, wars, blockades, insurrections, riots, terrorism, and civil disturbances. Failure of an administrative agency to authorize recovery of costs shall not constitute force majeure. It is understood and agreed that the settlement of strikes or lockouts shall be entirely within the discretion of the Party having the difficulty, and the above requirement that any force majeure shall be remedied with all reasonable dispatch shall not require the settlement of strikes or lockouts by acceding to the demands of the opposing Party or others when such course is inadvisable in the discretion of the Party having the difficulty.



Form 79-1089 Advice3848-G/5082-E

June 2017

9. DISPUTE RESOLUTION

9.1. Remedies for Nonperformance, Breach or Other Default Each Party agrees that its sole remedies for nonperformance, breach or other default by the other Party in the performance of its obligations under this Agreement shall be as specified in this Agreement. Both Parties agree to use commercially reasonable efforts and actions to correct any such nonperformance, breach or default in a timely manner.

9.2. Meet and Confer Obligation Within thirty (30) days of written notice from either Party to the other that there is a dispute, claim, or need for interpretation arising out of or relating to this Exchange Agreement, the Parties shall meet and attempt to reach an amicable settlement by management-level negotiation. If the matter is not resolved within thirty (30) days of such meeting, the matter shall be resolved in the manner set forth in Section 9.3 and 9.4, which shall be in lieu of litigation before any regulatory agency or state or federal courts.

9.3. Non-binding Mediation Upon agreement by the Parties, the Parties may attempt to resolve their dispute through non-binding mediation utilizing a mutually agreed upon mediator. The Parties may establish ground rules for the mediation at least fourteen (14) days in advance of the mediation meeting. The mediation shall be held in San Francisco, California and shall commence within thirty (30) days of the parties’ agreement to participate in the mediation. An officer for each Party shall participate therein. Each Party shall bear its own mediation costs. The costs and expenses of the mediator shall be divided equally between the Parties.

9.4. Binding Arbitration If no settlement is reached as a result of the procedures prescribed in Section 9.3, the matter, other than those tariff and service matters that must be resolved solely before the CPUC, shall be submitted to binding arbitration pursuant to the Commercial Arbitration Rules of the American Arbitration Association (AAA) including any rules for expedition of the hearing process); provided, however, such rules shall be modified as necessary to reflect the following: (a) Unless the Parties otherwise agree, the arbitration panel shall be composed of

three persons. Each Party shall nominate one arbitrator, and the two arbitrators so appointed shall appoint a third, who shall act as the presiding arbitrator or chair of the panel. Such third arbitrator shall have at least 10 years experience as a lawyer or lawyer and judge and shall have significant experience in the natural gas pipeline industry. If either Party fails to nominate



Form 79-1089 Advice3848-G/5082-E

June 2017

an arbitrator within thirty (30) days of receiving notice of the nomination of an arbitrator by the other Party, such (second) arbitrator shall be appointed by the AAA at the request of the first Party. If the two arbitrators so selected fail to select a third presiding arbitrator, the third arbitrator shall be appointed by the AAA. Should a vacancy occur on the panel, it shall be filled by the method by which that arbitrator was originally selected.

(b) The arbitration shall be held at a location to be agreed by the Parties, or, failing such an agreement, at San Francisco, California.

(c) The arbitrators shall hold a preliminary meeting with the Parties within thirty (30) days of the appointment of the third arbitrator for the purpose of determining or clarifying the issues to be decided in the arbitration, the specified procedures to be followed, and the schedule for briefing and/or hearings. The arbitrators shall hold a hearing and, within sixty (60) days of the matter having been submitted for decision shall issue a written decision and include findings of fact and conclusions of law.

(d) Such decision shall thereafter be deemed to be part of this Agreement and incorporated by reference herein.

(e) Pending such decision, the Parties shall continue to operate under the Agreement; however, the decision by the arbitrators should consider specifically the appropriateness of retroactive adjustments to the date the dispute first arose.

(f) The United States District Court for the Northern District of California or the Superior Court of the State of California in and for the City and County of San Francisco may enter judgment upon the panel’s decision, either by confirming the decision or by vacating, modifying, or correcting the decision. The Court may vacate, modify, or correct any such decision only: (i) if there exists any of the grounds therefore referred to in the United States Arbitration Act, or (ii) to the extent that the panel’s conclusions of law are erroneous.

(g) The cost of the arbitrator appointed by or for the ISP shall be paid for by the ISP; the cost of the arbitrator appointed by or for PG&E shall be paid for by PG&E; and the cost of the third arbitrator and any attendant cost shall be borne equally by the Parties.

(h) Neither Party shall be assessed any punitive damages. (i) In the event it is necessary to enforce an arbitration award, all costs of

enforcement, including reasonable attorney fees (for in-house and outside counsel), shall be payable to the prevailing Party.

9.5. Choice of Law The resolution of disputes subject to this Section shall be governed by, and the arbitrators shall render their decision in accordance with, the substantive laws of the State of California, without regard to its choice of law rules.



Form 79-1089 Advice3848-G/5082-E

June 2017

10. NOTICES AND OTHER CORRESPONDENCE

10.1. Mailing Addresses Any notice, request, demand, or statement provided for in this Exchange Agreement shall be in writing and deemed given when deposited in the United States mail, postage prepaid, directed to the post office address of the Parties as follows:

[ISP and PG&E CONTACT INFORMATION

ADDRESS

TELEPHONE

FAX ATTN:

E-MAIL]

10.2. Changes In Contact Information Either Party may from time-to-time change or designate another address, or telephone or facsimile number for such purposes upon thirty (30) calendar days prior written notice by the Party requesting such change.

10.3. Electronic Communications Notices, requests, and demands may also be delivered by facsimile or other electronic transmittal provided that such facsimile or electronically conveyed notice, request or demand is confirmed in writing delivered as provided in paragraph 10.1 within three (3) business Days of receipt of facsimile or other electronic notice. Notices regarding routine operations may be exclusively communicated by facsimile or other electronic means. All nominations and confirmations may be communicated by facsimile or via electronic data exchange when such systems are operational.

11. OTHER PROVISIONS

11.1. Waiver No consent, waiver, or acquiescence, expressed or implied, by either Party of any breach or default by the other Party in the performance of its obligations hereunder shall be deemed or construed to be a consent to or waiver of any other breach or default in the performance of any such obligation or any other obligation of the other Party. Failure on the part of either Party to complain of any act or failure to act by the other Party or to declare the other Party in default, regardless of how long such failure continues, shall not constitute a waiver by such Party of any of its rights hereunder.



Form 79-1089 Advice3848-G/5082-E

June 2017

11.2. California Law THIS AGREEMENT AND THE OBLIGATION OF THE PARTIES HEREUNDER SHALL BE INTERPRETED, CONSTRUED AND CONTROLLED BY THE LAWS OF THE STATE OF CALIFORNIA.

11.3. Ambiguities or Uncertainties This Agreement was jointly negotiated, and any ambiguities or uncertainties in the wording of this Agreement shall not be construed for or against either Party, but shall be construed in a manner which most accurately reflects the intent of the Parties when this Agreement was executed.

11.4. Modification or Amendment This Agreement may be modified or amended only by an instrument in writing executed by both Parties hereto.

11.5. Further Assurances Each Party shall do all necessary acts and make, execute, and deliver such written instruments as shall from time to time be reasonably necessary to carry out the terms of this Agreement.

11.6. Phrasing Whenever the context may require, the singular form of nouns, pronouns and verbs shall include the plural and vice versa.

11.7. Headings The descriptive headings of all paragraphs of this Agreement are formulated and used for convenience only and shall not be deemed to affect the meaning or construction of any such paragraphs.

11.8. Severability Any provision of this Agreement that is prohibited or unenforceable in any jurisdiction shall, as to that jurisdiction, be ineffective to the extent of that prohibition or unenforceability without invalidating the remaining provisions hereof or affecting the validity or enforceability of that provision in any other jurisdiction.

11.9. PG&E’s Gas Tariffs PG&E’s Gas Tariffs, as approved by the CPUC and subject to any subsequent changes or revisions, are by reference made a part hereof.



Form 79-1089 Advice3848-G/5082-E

June 2017

11.10. Intention of Agreement This Agreement is intended solely for the benefit of the Parties and their permitted successors and assigns and, except as may be specifically set forth herein, is not intended to and shall not confer rights or benefits upon any other party.

IN WITNESS WHEREOF, the Parties have, through their duly authorized officers or

employees, executed this Agreement as of the date herein above written.

PACIFIC GAS AND ELECTRIC COMPANY

By:

Date:

(ISP)

By:

Date:



Gas Sample Form No. 79-1090 Sheet 1

G-ESISP Service Agreement




Please Refer to Attached Sample Form

G-ESISP SERVICE AGREEMENT


Form 79-1090 Advice 3848-G/5082-E

June 2017

This G-ESISP Service Agreement is made by and between Pacific Gas and Electric Company (PG&E), a California Corporation, and (Independent Storage Provider (ISP)), a(n) and (Customer), a(n) , (together referenced as "Parties").

Service Street:

Service City, State and Zip:

PG&E Service Point #:

NGSA Trans ID or CPBA Contract #: 1. PG&E will provide Exchange Service to the Customer per the provisions of Schedule G-ESISP.

2. The ISP agrees to interconnect with PG&E’s metering facility in order to serve Customer.

3. Customer has built a pipeline from its facility that is interconnected with PG&E’s metering facility.

4. Customer and the ISP agree to an Exchange Fee, as specified in Exhibit A to this Agreement, that applies to each therm of gas delivered to Customer or accepted from Customer through the PG&E metering facility that connects with Customer and the ISP facilities. Changes to the Exchange Fee must be agreed to by the ISP and Customer signing a new Exhibit A, and providing a copy to PG&E so it can effectuate the billing change.

5. Customer agrees to pay the Exchange Fee charges to PG&E per the billing, payment and collection provisions of PG&E’s tariffs. PG&E agrees to pay the ISP the same Exchange Fee charges excluding PG&E’s Revenue Fees and Uncollectible (RF&U) accounts expense.

6. For a Noncore End-Use Customer, Customer has signed a Natural Gas Service Agreement (NGSA) (Form 79-756) that includes service under Schedules G-NT or G-EG, as appropriate. For a California gas producer, Customer has signed a California Production Balancing Agreement (CPBA) (Gas Form 79-944), and signed any other agreement required for interconnecting with PG&E.

7. The ISP will use its storage services to provide the necessary balancing service for Customer. The ISP and Customer have signed an agreement for this service, including the charges.

8. The Customer or the ISP has provided or will provide PG&E a copy of its gas quality agreement, or of that section of the storage services agreement related to gas quality, with Customer within ten (10) days of signing.

9. Customer agrees that PG&E can share contemporaneously the Customer’s metering and gas quality data with the ISP. The metering data will be provided to the ISP at the PG&E metering facility location.

10. The Effective Date of this agreement is the date that it has been signed by all Parties.

G-ESISP SERVICE AGREEMENT


Form 79-1090 Advice 3848-G/5082-E

June 2017

11. There is no specific termination date for this agreement. Service under G-ESISP will terminate if the ISP-PG&E Exchange Agreement between the ISP and PG&E is terminated, if service to Customer is terminated pursuant to the provisions of either PG&E’s or the ISP’s tariffs and agreements with Customer, or if Customer is not in compliance with the requirements of this Service Agreement. Once Exchange Service to Customer is terminated by either PG&E or the ISP, it will be considered terminated by the other, including all applicable agreements with the Customer. However, PG&E, the ISP and Customer will engage in a good-faith dispute resolution process upon request by one of the parties. The dispute resolution process is not required to occur prior to termination.

12. This agreement shall at all times be subject to such changes or modifications as approved by the California Public Utilities Commission.

AGREED TO BY:

For Customer For ISP

_______________________________________ _______________________________________ (Signature) (Signature)

_______________________________________ _______________________________________ Name of Authorized Representative

(Please print or type) Name of Authorized Representative

(Please print or type)

_______________________________________ _______________________________________ (Title) (Title)

_______________________________________ _______________________________________ (Signature Date) (Signature Date)

For PG&E

_______________________________________ (Signature)

_______________________________________ Name of Authorized Representative


_______________________________________ (Title)

_______________________________________ (Signature Date)

Attachment: Exhibit A – Exchange Fee

G-ESISP SERVICE AGREEMENT EXHIBIT A – EXCHANGE FEE


Form 79-1090 – Exhibit A Advice3848-G/5082-E

June 2017

Customer Name: _______________________________________________________

NGSA Trans. ID or CPBA Contract #: _______________________________________ The Exchange Fee for G-ESISP service is $____________ per therm, effective

_____________________________________ (date).

A copy of this Exhibit A must be provided to PG&E before this Exchange Fee can be billed to Customer and remitted to the Independent Storage Provider (ISP). This Exchange Fee is of indefinite term and can only be changed by a newly signed Exhibit A.

For Customer For ISP

_______________________________________ _______________________________________ (Signature) (Signature)

_______________________________________ _______________________________________ Name of Authorized Representative

(Please print or type) Name of Authorized Representative


_______________________________________ _______________________________________ (Title) (Title)

_______________________________________ _______________________________________ (Signature Date) (Signature Date)



GAS PRELIMINARY STATEMENT PART AE Sheet 2

CORE PIPELINE DEMAND CHARGE ACCOUNT




AE. CORE PIPELINE DEMAND CHARGE ACCOUNT (CPDCA) (Cont’d.)

6. ACCOUNTING PROCEDURE: PG&E shall make the following entries, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, to the CPDCA at the end of each month or when applicable:

a. a debit entry equal to the interstate demand charges allocated to core procurement customers, including any credit received for brokered interstate capacity;

b. a debit entry equal to the Backbone demand charges allocated to core procurement customers, including any credit received from brokered intrastate capacity;

c. a debit entry equal to the Canadian capacity costs allocated to core procurement customers, including any credit received for brokered Canadian capacity;

d. a credit entry equal to the capacity cost revenues associated with the sale of gas to core procurement customers during the month;

e. a credit entry equal to the revenues received from the interstate pipeline capacity component of the Net CTA-Rejected Capacity costs billed to Core Transport Agents (CTAs) pursuant to Schedule G-CT;

f. a credit entry equal to the revenues received from the Backbone pipeline capacity component

of the Net CTA-Rejected Capacity costs billed to CTAs pursuant to Schedule G-CT, excluding the allowance for F&U;.

g. a credit entry equal to the revenues received from the Canadian pipeline capacity component

of the Net CTA-Rejected Capacity costs billed to CTAs pursuant to Schedule G-CT; and

h. an entry equal to the interest on the average of the balance in the account at the beginning of the month and the balance in the account after entries AE.6.a. through AE.6.g., above, at a rate equal to one-twelfth the interest rate on the three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

(T)

(L)



GAS PRELIMINARY STATEMENT PART AG Sheet 1

CORE FIRM STORAGE ACCOUNT




AG. CORE FIRM STORAGE ACCOUNT (CFSA)

1. PURPOSE: The purpose of the CFSA is to record the costs and revenues associated with firm storage capacity allocated to core customers as adopted in Decision (D.) 03-12-061. The balance in this account will be incorporated into core procurement rates.

Descriptions of the terms and definitions used in this section are found in Preliminary Statement, Part C or in Rule 1.

2. APPLICABILITY: The CFSA applies to all core procurement rate schedules and contracts subject to the jurisdiction of the CPUC, except for those schedules and contracts specifically excluded by the CPUC.

3. REVISION DATE: The revision date applicable to the CFSA rate shall coincide with the revision date of the monthly core procurement rate or at other times, as ordered by the CPUC.

4. FORECAST PERIOD: The forecast test period will be as specified in the current Cost Allocation Proceeding.

5. CFSA RATES: CFSA rates are included in the effective rates set forth in each gas procurement rate schedule (see Preliminary Statement, Part B), as applicable.

6. ACCOUNTING PROCEDURE: PG&E shall make the following entries to the CFSA at the end of each month or when applicable:

a. a debit entry equal to one-twelfth of the total core firm storage base revenue requirement, which is the amount accepted by Core Transport Agents (CTAs), plus the remainder allocated to core procurement customers, under the provisions of Schedule G-CFS, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense;

b. a debit entry equal to the core portion of the recorded carrying cost on PG&E working gas in storage;

c. a credit entry equal to the core firm storage revenue from core procurement customers for the month, excluding the allowance for RF&U;

d. a credit entry equal to the core firm storage revenue from CTAs pursuant to Schedule G-CFS, excluding the allowance for RF&U;

e. a credit entry equal to the revenue received from the sale of released core storage capacity

f. a credit entry equal to the revenues received from the storage component of the Net CTA-Rejected Capacity Costs billed to CTAs pursuant to Schedule G-CT, excluding the allowance for RF&U; and

g. an entry equal to the interest on the average of the balance in the account at the beginning of the month and the balance after entries 6.a. through 6.f., above, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

(T)

(T)

(T)

(T)



GAS PRELIMINARY STATEMENT PART AN Sheet 2

HAZARDOUS SUBSTANCE MECHANISM

(Continued)




AN. HAZARDOUS SUBSTANCE MECHANISM (HSM) (Cont'd.)

COST ALLOCATION: PG&E shall allocate all costs and related recoveries 70 percent to the Gas Department and 30 percent to the Electric Department, with the exception of hazardous substance insurance litigation costs recovered through PG&E's 1993 General Rate Case base revenues.

ACCOUNTING PROCEDURE: The Hazardous Substance Cost Recovery Account (HSCRA) records expenditures and recoveries associated with the HSM in accordance with D.94-05-020.

The HSCRA consists of five subaccounts:

a. Hazardous Substance Clean-up Cost Account (HSCCA)

This account records the ratepayers' share of covered hazardous substance costs. Entries shall be made into the HSCCA at the end of each month as follows:



3) A credit entry equal to 100 percent of hazardous substance insurance litigation costs recovered through PG&E's 1993 General Rate Case base revenues, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, for the period from June 3, 1994, through December 31, 1995.

4) A credit entry equal to the lesser of 10 percent of the remaining insurance recoveries, net of contingency fees paid to outside attorneys to obtain recoveries, if any, not applied to entries 7.c.2 and 7.d.2 below, or 11.111 percent of the entry in 7.b.3 below.

5) A credit entry for 60 percent of each debit entry under HSIRA Sections 7.e.3 through 7.e.7 for the ratepayers' portion of insurance recoveries under the HSIRA.

6) A debit or credit entry, as appropriate, equal to interest on the average balance in the account at the beginning of the month and the balance after the monthly entries, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

7) A debit or credit entry, as appropriate, to transfer the balance to another regulatory account for rate recovery, upon approval by the CPUC.

b. Hazardous Substance Clean-up Cost Shareholder Account (HSCCSA)

This account records the shareholders' share of covered hazardous substance costs. Entries shall be made into the HSCCSA at the end of each month as follows:



3) A credit entry equal to the lesser of 90 percent of the remaining insurance recoveries, net of contingency fees paid to outside attorneys to obtain recoveries, if any, not applied to entries 7.c.2 and 7.d.2 below, or the balance in this account.

(T)


Revised Cal. P.U.C. Sheet No. 33424-G* Cancelling Revised Cal. P.U.C. Sheet No. 33378-G

GAS PRELIMINARY STATEMENT PART B Sheet 1

DEFAULT TARIFF RATE COMPONENTS

(Continued)




B. DEFAULT TARIFF RATE COMPONENTS ($/THERM)* CORE p. 1

RESIDENTIAL G-1, GM, GS, GT GL-1, GML, GSL, GTL

Baseline Excess Baseline Excess

CORE FIXED COST ACCOUNT—DISTRIBUTION COST SUBACCOUNT (1)**

0.64721

1.18000 0.64721 1.18000

CORE FIXED COST ACCOUNT—CORE COST SUBACCOUNT

0.01889 0.01889 0.01889 0.01889

CFCA - ARB AB 32 COI

0.00075 0.00075 0.00075 0.00075

CARE DISCOUNT 0.00000 0.00000 (0.25532) (I) (0.36187) (I)

LOCAL TRANSMISSION 0.17030 0.17030 0.17030 0.17030

CPUC FEE 0.00141 0.00141 0.00141 0.00141

CSI- SOLAR THERMAL PROGRAM

0.00242 0.00242 0.00000 0.00000

CEE INCENTIVE 0.00102 0.00102 0.00102 0.00102

2015 GT&S LATE IMPLEMENTATION AMORT – LT

0.04416 0.04416 0.04416 0.04416

2015 GT&S LATE IMPLEMENTATION AMORT - BB

(0.00064) (0.00064) (0.00064) (0.00064)

2015 GT&S LATE IMPLEMENTATION AMORT - Storage

0.00246 0.00246 0.00246 0.00246

WINTER HEDGING 0.00000 0.00000 0.00000 0.00000

CORE BROKERAGE FEE 0.00250 0.00250 0.00250 0.00250

CORE FIRM STORAGE 0.02212 (I) 0.02212 (I) 0.02212 (I) 0.02212 (I)

SHRINKAGE 0.02188 (R) 0.02188 (R) 0.02188 (R) 0.02188 (R)

CAPACITY CHARGE 0.06664 (I) 0.06664 (I) 0.06664 (I) 0.06664 (I)

CORE PROCUREMENT CHARGE (2)**

0.27788 (I) 0.27788

(I) 0.27788 (I) 0.27788 (I)

TOTAL RATE 1.27900 (R) 1.81179 (R) 1.02126 (R) 1.44750 (R)

_______________ * All tariff rate components on this sheet include an allowance for Revenue Fees and Uncollectible (RF&U)

accounts expense.

** Refer to footnotes at end of Core Default Tariff Rate Components.

(T) (T)





(Continued)




B. DEFAULT TARIFF RATE COMPONENTS ($/THERM)* (Cont’d.) CORE p. 2

RESIDENTIAL – NGV

G1-NGV GL1-NGV


0.37444 0.37444


0.01889 0.01889

CFCA - ARB AB 32 COI 0.00075 0.00075

CARE DISCOUNT 0.00000 (0.19624) (I)

LOCAL TRANSMISSION 0.17030 0.17030

CPUC FEE 0.00141 0.00141

CSI- SOLAR THERMAL PROGRAM 0.00242 0.00000

CEE INCENTIVE 0.00102 0.00102

2015 GT&S LATE IMPLEMENTATION AMORT - LT

0.04416 0.04416


(0.00064) (0.00064)


0.00246 0.00246

WINTER HEDGING 0.00000 0.00000

CORE BROKERAGE FEE 0.00250 0.00250

CORE FIRM STORAGE 0.01646 (I) 0.01646 (I)

SHRINKAGE 0.02188 (R) 0.02188 (R)

CAPACITY CHARGE 0.04967 (I) 0.04967 (I)

CORE PROCUREMENT CHARGE (2)** 0.27788 (I) 0.27788 (I)

TOTAL RATE 0.98360 (R) 0.78494 (R)

_______________

* All tariff rate components on this sheet include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense


(T) (T)





(Continued)





SMALL COMMERCIAL

G-NR1

Summer Winter

First 4,000 Therms Excess First 4,000 Therms Excess


0.35991 0.10459 0.47077 0.16827


0.01889 0.01889 0.01889 0.01889

CFCA - ARB AB 32 COI 0.00075 0.00075 0.00075 0.00075


CPUC FEE 0.00141 0.00141 0.00141 0.00141


0.00242 0.00242 0.00242 0.00242

CEE INCENTIVE 0.00034 0.00034 0.00034 0.00034


0.04416 0.04416 0.04416 0.04416


(0.00064) (0.00064) (0.00064) (0.00064)


0.00246 0.00246 0.00246 0.00246

WINTER HEDGING 0.00000 0.00000 0.00000 0.00000



SHRINKAGE 0.02188 (R) 0.02188 (R) 0.02188 (R) 0.02188 (R)



0.27788 (I) 0.27788 (I) 0.27788 (I) 0.27788 (I)

TOTAL RATE 0.97499 (R) 0.71967 (R) 1.08585 (R) 0.78335 (R) ______________

* All tariff rate components on this sheet include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.


(T)





(Continued)





LARGE COMMERCIAL

G-NR2

Summer Winter

First 4,000 Therms Excess First 4,000 Therms Excess


0.36017 0.10485 0.47103 0.16853


0.01889 0.01889 0.01889 0.01889

CFCA - ARB AB 32 COI 0.00075 0.00075 0.00075 0.00075


CPUC FEE 0.00141 0.00141 0.00141 0.00141


0.00242 0.00242 0.00242 0.00242

CEE INCENTIVE 0.00008 0.00008 0.00008 0.00008


0.04416 0.04416 0.04416 0.04416


(0.00064) (0.00064) (0.00064) (0.00064)


0.00246 0.00246 0.00246 0.00246

WINTER HEDGING

0.00000

0.00000 0.00000 0.00000



SHRINKAGE 0.02188 (R) 0.02188 (R) 0.02188 (R) 0.02188 (R)



0.27788 (I) 0.27788 (I) 0.27788 (I) 0.27788 (I)

TOTAL RATE 0.94685 (R) 0.69153 (R) 1.05771 (R) 0.75521 (R)

_______________

* All tariff rate components on this sheet include an allowance for Revenue Fees and Uncollectible (RF&U) accounts

expense (F&U).


(T)

(T)





(Continued)





G-NGV1 G-NGV2


0.08258 1.54316


0.01838 0.01838

CFCA - ARB AB 32 COI 0.00075 0.00075


CPUC FEE 0.00141 0.00141




0.04416 0.04416


(0.00064) (0.00064)


0.00246 0.00246

WINTER HEDGING 0.00000 0.00000

CORE BROKERAGE FEE 0.00250 0.00250

CORE FIRM STORAGE 0.01081 (I) 0.01081 (I)

SHRINKAGE 0.02188 (R) 0.02188 (R)

CAPACITY CHARGE 0.03165 (I) 0.03165 (I)

CORE PROCUREMENT CHARGE (2)** 0.27788 (I) 0.27788 (I)

TOTAL RATE 0.66655 (R) 2.12713 (R)

_______________



(T) (T)





(Continued)





G-CT (CORE TRANSPORT) RESIDENTIAL CARE RESIDENTIAL

Baseline Excess Baseline Excess

CORE FIXED COST ACCOUNT—DISTRIBUTION COST SUBACCOUNT (1) **

0.64721 1.18000 0.64721 1.18000


0.01889 0.01889 0.01889 0.01889

CFCA - ARB AB 32 COI 0.00075 0.00075 0.00075 0.00075

CARE DISCOUNT 0.00000 0.00000 (0.25532) (I) (0.36187) (I)


CPUC FEE 0.00141 0.00141 0.00141 0.00141


0.00242 0.00242 0.00000 0.00000

CEE INCENTIVE 0.00102 0.00102 0.00102 0.00102


0.04416 0.04416 0.04416 0.04416


(0.00064) (0.00064) (0.00064) (0.00064)


0.00246 0.00246 0.00246 0.00246

TOTAL RATE 0.88798 1.42077 0.63024 (I) 1.05648 (I)

_______________



(T) (T)





(Continued)





G-CT (CORE TRANSPORT) RESIDENTIAL – NGV G1-NGV GL1-NGV


0.37444 0.37444


0.01889 0.01889

CORE FIXED COST ACCOUNT - ARB AB 32 COI 0.00075 0.00075

CARE DISCOUNT 0.00000 (0.19624) (I)


CPUC FEE 0.00141 0.00141



2015 GT&S LATE IMPLEMENTATION AMORT - LT 0.04416 0.04416

2015 GT&S LATE IMPLEMENTATION AMORT - BB (0.00064) (0.00064)


0.00246 0.00246

TOTAL RATE 0.61521 0.41655 (I)

_______________



(T) (T)





(Continued)





G-CT (CORE TRANSPORT) SMALL COMMERCIAL Summer Winter First 4,000 Therms Excess First 4,000 Therms Excess


0.35991 (R) 0.10459 (R) 0.47077 (R) 0.16827 (R)


0.01889 (R) 0.01889 (R) 0.01889 (R) 0.01889 (R)

CFCA - ARB AB 32 COI 0.00075 (R) 0.00075 (R) 0.00075 (R) 0.00075 (R)

LOCAL TRANSMISSION 0.17030 (R) 0.17030 (R) 0.17030 (R) 0.17030 (R)

CPUC FEE 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 (I)


0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I)

CEE INCENTIVE 0.00034 (I) 0.00034 (I) 0.00034 (I) 0.00034 (I)

(D) (D)


0.04416 (R) 0.04416 (R) 0.04416 (R) 0.04416 (R)


(0.00064) (R) (0.00064) (R) (0.00064) (R) (0.00064) (R)


0.00246 (R) 0.00246 (R) 0.00246 (R) 0.00246 (R)

TOTAL RATE 0.60000 (R) 0.34468 (R) 0.71086 (R) 0.40836 (R)

_______________



(T) (T)





(Continued)





G-CT (CORE TRANSPORT)

G-NGV1 G-NGV2


0.08258 (R) 1.54316 (R)


0.01838 (R) 0.01838 (R)

CFCA - ARB AB 32 COI 0.00075 (R) 0.00075 (R)

LOCAL TRANSMISSION 0.17030 (R) 0.17030 (R)

CPUC FEE 0.00141 (I) 0.00141 (I)


0.00242 (I) 0.00242 (I)



0.04416 (R) 0.04416 (R)


(0.00064) (R) (0.00064) (R)


0.00246 (R) 0.00246 (R)

TOTAL RATE 0.32183 (R) 1.78241 (R)

_______________



(T) (T)





(Continued)




B. DEFAULT TARIFF RATE COMPONENTS ($/THERM) (Cont’d.)

CORE (Cont’d.)

(1) The CFCA-Distribution Cost subaccount includes GRC base revenue, as defined in Preliminary Statement, Part C, and the amortization of prior balances in the CFCA. All revenue collected through Customer Charges will be booked to the CFCA-Distribution Cost subaccount. (See rate schedules for Customer Charge.)

(2) The Core Procurement Charge includes the gas supply portfolio cost, the component that amortizes the balance in the Core Subaccount of the Purchased Gas Account (PGA), carrying cost on cycled storage gas, and the allowance for RF&U.

Customers taking service on Schedules G-NR1, G-NR2 or G-NGV1 that have executed a Request for Reclassification from Noncore Service to Core Service (Form 79-983) will pay the Procurement Charge specified in Schedule G-CPX – Crossover Gas Procurement Service to Core End-Use Customers, for any of the first twelve (12) regular monthly billing periods that they are taking core procurement service from PG&E. After the twelfth regular monthly billing period, such Customers will pay the Procurement Charge specified on their otherwise-applicable schedule. Any procurement revenue collected under Schedule G-CPX in excess of the otherwise-applicable rate will be recorded the same as the Core Procurement Charge.

(T)

_______________

* Refer to footnotes at end of Core Default Tariff Rate Components.





(Continued)




B. DEFAULT TARIFF RATE COMPONENTS ($/THERM)* (Cont’d.) NONCORE p. 1

G-NT G-NT—DISTRIBUTION

TRANSMISSION SUMMER

THERMS: 0- 20,833

20,834- 49,999

50,000- 166,666

166,667- 249,999***

NCA – NONCORE

0.00645 (R) 0.00645 (R) 0.00645 (R) 0.00645 (R) 0.00645 (R)

NCA – DISTRIBUTION SUBACCOUNT

0.00893 (R) 0.20365 (R) 0.12700 (R) 0.11134 (R) 0.09909 (R)

CPUC FEE 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 (I)


0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I)

CEE INCENTIVE 0.00000 0.00006 (I) 0.00006 (I) 0.00006 (I) 0.00006 (I)

LOCAL TRANSMISSION OR SURCHARGE (AT RISK) (3)

0.07432 (R) 0.07432 (R) 0.07432 (R) 0.07432 (R) 0.07432 (R)

NCA - ARB AB32 COI 0.00075 (R) 0.00075 (R) 0.00075 (R) 0.00075 (R) 0.00075 (R)

2015 GT&S LATE IMPLEMENTATION AMORT – LT 0.01818 (R) 0.01818 (R) 0.01818 (R) 0.01818 (R) 0.01818 (R)

2015 GT&S LATE IMPLEMENTATION AMORT – BB 0.00163 (R) 0.00163 (R) 0.00163 (R) 0.00163 (R) 0.00163 (R)

2015 GT&S LATE IMPLEMENTATION AMORT – Storage (0.00266) (I) (0.00266) (I) (0.00266) (I) (0.00266) (I) (0.00266) (I)

TOTAL RATE 0.11143 (R) 0.30621 (R) 0.22956 (R) 0.21390 (R) 0.20165 (R)

_______________

* All tariff rate components on the sheet include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

** Refer to footnotes at end of Noncore Default Tariff Rate Components.

*** Rate components for G-NT Distribution over 249,999 therms are the same as G-NT Transmission.

(T) (T)





(Continued)





G-NT G-NT—DISTRIBUTION BACKBONE WINTER THERMS: 0-

20,833 20,834- 49,999

50,000- 166,666

166,667- 249,999***

NCA – NONCORE 0.00524 (R) 0.00645 (R) 0.00645 (R) 0.00645 (R) 0.00645 (R)


0.00000 0.27766 (R) 0.17418 (R) 0.15304 (R) 0.13651 (R)

CPUC FEE 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 (I)


0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I)



0.00000 0.07432 (R) 0.07432 (R) 0.07432 (R) 0.07432 (R)



0.00000 0.01818 (R) 0.01818 (R) 0.01818 (R) 0.01818 (R)

2015 GT&S LATE IMPLEMENTATION AMORT – BB

0.00163 (R) 0.00163 (R) 0.00163 (R) 0.00163 (R) 0.00163 (R)

2015 GT&S LATE IMPLEMENTATION AMORT – Storage

(0.00266) (I) (0.00266) (I) (0.00266) (I) (0.00266) (I) (0.00266) (I)

TOTAL RATE 0.00879 (R) 0.38022 (R) 0.27674 (R) 0.25560 (R) 0.23907 (R)

_______________



*** Rate components for G-NT Distribution over 249,999 therms are the same as G-NT Transmission

(T) (T)





(Continued)





G-EG (2)**

G-EG BACKBONE

NCA – NONCORE 0.00645 (R) 0.00523 (R)


0.00280 (R) 0.00281 (R)

CPUC FEE 0.00006 (I) 0.00006 (I)




0.07432 (R) 0.00000

NCA - ARB AB32 COI 0.00075 (R) 0.00075 (R)

2015 GT&S LATE IMPLEMENTATION AMORT – LT 0.01818 (R) 0.00000

2015 GT&S LATE IMPLEMENTATION AMORT – BB 0.00163 (R) 0.00163 (R)

2015 GT&S LATE IMPLEMENTATION AMORT – Storage (0.00266) (I) (0.00266) (I)

TOTAL RATE 0.10153 (R) 0.00782 (R)

_______________



(T) (T)





(Continued)





G-WSL

Palo Alto-T

Coalinga-T

Island Energy-T

Alpine-T

NCA – NONCORE 0.00554 (R) 0.00554 (R) 0.00554 (R) 0.00554 (R)


0.00000 0.00000 0.00000 0.00000

CPUC FEE** 0.00000 0.00000 0.00000 0.00000


0.00000 0.00000 0.00000 0.00000

CEE INCENTIVE 0.00000 0.00000 0.00000 0.00000

LOCAL TRANSMISSION (AT RISK)

0.07432 (R) 0.07432 (R) 0.07432 (R) 0.07432 (R)


0.01818 (R) 0.01818 (R) 0.01818 (R) 0.01818 (R)


0.00163 (R) 0.00163 (R) 0.00163 (R) 0.00163 (R)


(0.00266) (I) (0.00266) (I) (0.00266) (I) (0.00266) (I)

TOTAL RATE 0.09701 (R) 0.09701 (R) 0.09701 (R) 0.09701 (R)

_______________

* All tariff rate components on this sheet include an allowance for Revenue Fees only.

** The CPUC Fee does not apply to customers on Schedule G-WSL

(T)





(Continued)




B. DEFAULT TARIFF RATE COMPONENTS ($/THERM)* (Cont’d.)

G-WSL West Coast

Mather-T

West Coast Mather-D

West Coast Castle-D

NCA – NONCORE 0.00554 (R) 0.00553 (R) 0.00553 (R)


0.00000 0.23842 (R) 0.18006 (R)

CPUC FEE** 0.00000 0.00000 0.00000


0.00000 0.00000 0.00000

CEE INCENTIVE 0.00000 0.00000 0.00000


0.07432 (R) 0.07432 (R) 0.07432 (R)


0.01818

(R) 0.01818

(R) 0.01818

(R)


0.00163

(R) 0.00163

(R) 0.00163

(R)


(0.00266)

(I)

(0.00266)

(I)

(0.00266)

(I)

TOTAL RATE 0.09701 (R) 0.33542 (R) 0.27706 (R)

_______________

* All tariff rate components on this sheet include an allowance for Revenue Fees only.

** The CPUC Fee does not apply to customers on Schedule G-WSL

(T)





(Continued)




B. DEFAULT TARIFF RATE COMPONENTS ($/THERM) (Cont’d.)* NONCORE p. 6

G-NGV4 G-NGV4—DISTRIBUTION TRANSMISSION SUMMER THERMS: 0-

20,833 20,834- 49,999

50,000- 166,666

166,667- 249,999

NCA – NONCORE 0.00645 (R)

0.00645 (R) 0.00645 (R) 0.00645 (R) 0.00645 (R)


0.00000 0.20365 (R) 0.12700 (R) 0.11134 (R) 0.09909 (R)

CPUC FEE 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 (I)


0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I)



0.07432 (R) 0.07432 (R) 0.07432 (R) 0.07432 (R) 0.07432 (R)

NCA - ARB AB32 COI

0.00075 (R) 0.00075 (R) 0.00075 (R) 0.00075 (R) 0.00075 (R)


0.01818 (R) 0.01818 (R) 0.01818 (R) 0.01818 (R) 0.01818 (R)


0.00163 (R) 0.00163 (R) 0.00163 (R) 0.00163 (R) 0.00163 (R)


(0.00266) (I) (0.00266) (I) (0.00266) (I) (0.00266) (I) (0.00266) (I)

TOTAL RATE 0.10250 (R) 0.30621 (R) 0.22956 (R) 0.21390 (R) 0.20165 (R)

_______________



(T) (T)





(Continued)





G-NGV4 G—NGV4-DISTRIBUTION BACKBONE WINTER

THERMS: 0- 20,833

20,834- 49,999

50,000- 166,666

166,667- 249,999

NCA – NONCORE 0.00524 (R) 0.00645 (R) 0.00645 (R) 0.00645 (R) 0.00645 (R)


0.00000 0.27766 (R) 0.17418 (R) 0.15304 (R) 0.13651 (R)

CPUC FEE 0.00141 (I) 0.00141 (I) 0.00141 (I) 0.00141 0.00141 (I)


0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I) 0.00242 (I)



0.00000 0.07432 (R) 0.07432 (R) 0.07432 (R) 0.07432 (R)



0.00000

0.01818 (R) 0.01818 (R)

0.01818 (R)

0.01818 (R)


0.00163 (R)

0.00163 (R) 0.00163 (R)

0.00163 (R)

0.00163 (R)


(0.00266) (I)

(0.00266) (I) (0.00266) (I)

(0.00266) (I)

(0.00266) (I)

TOTAL RATE 0.00879 (R) 0.38022 (R) 0.27674 (R) 0.25560 (R) 0.23907 (R)

_______________



(T) (T)





(Continued)





G-LNG (1)*

NCA – NONCORE 0.00000


0.00000

CPUC Fee 0.00141 (I)


0.00000

CEE INCENTIVE 0.00000

LNG BALANCING ACCOUNT

0.23908 (R)


0.00000

TOTAL RATE 0.24049 (R)

_______________



(T) (T)


Revised Cal. P.U.C. Sheet No. 33442-G Cancelling Original Cal. P.U.C. Sheet No. 23360-G

GAS PRELIMINARY STATEMENT PART BA Sheet 1

PUBLIC PURPOSE PROGRAM SURCHARGE-ENERGY EFFICIENCY

(Continued)




BA. PUBLIC PURPOSE PROGRAM SURCHARGE – ENERGY EFFICIENCY (PPP-EE)

1. PURPOSE: The purpose of the PPP-EE is to record the gas energy efficiency (EE) public purpose program (PPP) funding authorized by the California Public Utilities Commission (CPUC), the billed surcharge amounts that recover the authorized funding from eligible customers, and other amounts received from the State of California Gas Consumption Surcharge Fund (Fund). Pursuant to Decision (D.) 04-08-010, Revenue Fees and Uncollectible (RF&U) accounts expense are not included in the gas PPP surcharges. The balance in this account will be incorporated into the gas PPP surcharge advice filing in accordance with D.04-08-010.

As described and tracked in the Public Purpose Program Surcharge Memorandum Account (PPP-MA), Preliminary Statement BB, PPP surcharge amounts billed to customers are remitted quarterly to the California State Board of Equalization. The PPP-EE surcharges are subsequently returned to PG&E from the Fund, with interest, and may include interstate pipeline and third party surcharges. The EE portion of interstate pipeline and third party amounts received from the Fund and recorded in the PPP-MA are transferred to this balancing account. The interest recorded in this balancing account is described in the INTEREST section.


2. APPLICABILITY: The PPP-EE shall apply to all customer classes, except for those specifically excluded by the Commission and Public Utility Code Section 896.

3. REVISION DATE: The revision date applicable to the PPP-EE shall coincide with the revision date of the gas PPP surcharge, or at other times, as ordered by the CPUC.

4. INTEREST: Amounts recorded in the PPP-EE earn interest at the CPUC authorized rate (Accounting Procedure 7.e). Decision 04-08-010 requires that while the billed surcharge amounts are in the possession of the State, the interest that applies to these amounts is the actual amount of interest that accrued while in the possession of the State. Therefore, Accounting Procedure 7.d adjusts the PPP-EE for interest earned on the surcharge amounts while in the possession of the State.

5. FORECAST PERIOD: The forecast test period will be as specified in Decision 04-08-010.

6. RATES: PPP-EE rates are set forth in rate Schedule G-PPPS (see Preliminary Statement, Part B), as applicable.

(T)



GAS PRELIMINARY STATEMENT PART BH Sheet 1

PUBLIC PURPOSE PROGRAM SURCHARGE-LOW INCOME ENERGY EFFICIENCY




BH. PUBLIC PURPOSE PROGRAM SURCHARGE – LOW INCOME ENERGY EFFICIENCY (PPP-LIEE)

1. PURPOSE: The purpose of the PPP-LIEE is to record the gas low income energy efficiency (LIEE) public

purpose program (PPP) funding authorized by the California Public Utilities Commission (CPUC), the billed

surcharge amounts that recover the authorized funding from eligible customers, and other amounts received

from the State of California Gas Consumption Surcharge Fund (Fund). Pursuant to Decision (D.) 04-08-010,

Revenue Fees and Uncollectible (RF&U) accounts expense are not included in gas PPP surcharges. The

balance in this account will be incorporated into the gas PPP surcharge advice filing in accordance with D.04-

08-010.

As described and tracked in the Public Purpose Program Surcharge Memorandum Account (PPP-MA),

Preliminary Statement BB, PPP surcharge amounts billed to customers are remitted quarterly to the California

State Board of Equalization. The PPP-LIEE surcharges are subsequently returned to PG&E from the Fund,

with interest, and may include interstate pipeline and third party surcharges. The LIEE portion of interstate

pipeline and third party amounts received from the Fund and recorded in the PPP-MA are transferred to this

balancing account. The interest recorded in this balancing account is described in the INTEREST section.

Descriptions of the terms and definitions used in this section are found in Preliminary Statement, Part C or in

Rule 1.

2. APPLICABILITY: The PPP-LIEE shall apply to all customer classes, except for those specifically excluded by

the Commission and Public Utility Code Section 896.

3. REVISION DATE: The revision date applicable to the PPP-LIEE shall coincide with the revision date of the gas

PPP surcharge, or at other times, as ordered by the CPUC.

4. INTEREST: Amounts recorded in the PPP-LIEE earn interest at the CPUC authorized rate (Accounting

Procedure 7.e). Decision 04-08-010 requires that while the billed surcharge amounts are in the possession of

the State, the interest that applies to these amounts is the actual amount of interest that accrued while in the

possession of the State. Therefore, Accounting Procedure 7.d adjusts the PPP-LIEE for interest earned on the

surcharges while in the possession of the State.


6. RATES: PPP-LIEE rates are set forth in rate schedule G-PPPS (see Preliminary Statement, Part B), as

applicable.

7. ACCOUNTING PROCEDURE: PG&E shall make the following entries to this PPP-LIEE at the end of each

month:

a. a debit entry equal to 1/12 of the annual PPP-LIEE funding authorized by the CPUC;

b. a credit entry equal to the PPP-LIEE surcharges billed for the month, net of actual customer accounts

write-offs, as applicable;

c. a credit entry to transfer the LIEE portion of any interstate pipeline and third party surcharge amounts

received from the Fund and recorded in PPP-MA;

d. an entry to transfer the LIEE interest portion of the balance in the PPP-MA, as applicable; and

e. an entry equal to interest on the average of the balance in the account at the beginning of the month and

the balance in the account after entries 7.a through 7.d, above, at a rate equal to one-twelfth the interest

rate of the three-month Commercial Paper for the previous month, as reported in the Federal Reserve

Statistical Release, H.15, or its successor.

(T)



GAS PRELIMINARY STATEMENT PART BI Sheet 1

PUBLIC PURPOSE PROGRAM SURCHARGE-RESEARCH DEVELOPMENT AND DEMONSTRATION

(Continued)




BI. PUBLIC PURPOSE PROGRAM SURCHARGE – RESEARCH, DEVELOPMENT AND DEMONSTRATION (PPP-RDD)

1. PURPOSE: The purpose of the PPP-RDD is to record the gas research, development and demonstration (RDD) funding authorized by the California Public Utilities Commission (CPUC) and the billed surcharge amounts that recover the authorized funding from eligible customers. This account also recovers PG&E’s allocation of the annual State Board Of Equalization (BOE) and CPUC administrative costs authorized by the CPUC. Pursuant to Decision (D.) 04-08-010, Revenue Fees and Uncollectible (RF&U) accounts expense are not included in gas PPP surcharges. The balance in this account will be incorporated into the gas PPP surcharge advice filing in accordance with D.04-08-010.

As described and tracked in the Public Purpose Program Surcharge Memorandum Account (PPP-MA), Preliminary Statement BB, PPP surcharge amounts billed to customers are remitted quarterly to the BOE. The RDD, BOE and CPUC billed surcharge amounts remitted to BOE are not returned to PG&E. The interest recorded in this balancing account is described in the INTEREST section.


2. APPLICABILITY: The PPP-RDD shall apply to all customer classes, except for those specifically excluded by the Commission and Public Utility Code Section 896.

3. REVISION DATE: The revision date applicable to the PPP-RDD shall coincide with the revision date of the gas PPP surcharge, or at other times, as ordered by the CPUC.

4. INTEREST: Decision 04-08-010 directs PG&E to record interest on the billed surcharge amounts until remitted to BOE. Therefore, interest in this account is only recorded on billed surcharges until remitted to BOE and will be held in the account until further direction from the CPUC.


6. RATES: PPP-RDD rates are set forth in Schedule G-PPPS (see Preliminary Statement, Part B), as applicable.

7. ACCOUNTING PROCEDURE: PG&E shall make the following entries to this PPP-RDD at the end of each month:

a. a debit entry equal to 1/12 of the annual PPP-RDD funding authorized by the CPUC;

b. a debit entry equal to 1/12 of PG&E’s allocation of the annual BOE and CPUC administrative costs authorized by the CPUC;

c. a credit entry equal to the PPP-RDD surcharges billed for the month, net of actual customer accounts written off, as applicable;

d. a credit entry equal to the amount previously remitted to BOE for RDD included in authorized PPP surcharges in effect prior to January 1, 2004, not to exceed the authorized amount recorded in 7.a, above; and

(T)



GAS PRELIMINARY STATEMENT PART BS Sheet 1

CLIMATESMART BALANCING ACCOUNT




BS. CLIMATESMART BALANCING ACCOUNT – GAS (CSBA-G)

1. PURPOSE: The purpose of the gas ClimateSmart Balancing Account (CSBA) is to track ClimateSmart Contributions related to the ClimateSmart program, as authorized in California Public Utilities Commission (CPUC) Decision (D.) 06-12-032, D.10-10-025 and under the provisions of the Servicing Agreement between PG&E and ClimateSmart Charity. The ‘Premium Subaccount’ will track ClimateSmart charges, donations, and remittances to ClimateSmart Charity for green house gas (GHG)-reduction projects as per the Charity By-Laws.

2. APPLICABILITY: The Premium Subaccount of the CSBA-G shall apply to all customers who were enrolled in the voluntary ClimateSmart program or persons who otherwise made ClimateSmart program donations that were recorded in this subaccount. The ClimateSmart Program closed to new customers on January 1, 2012. The Premium Subaccount (defined as the Segregated Account in the Servicing Agreement approved by Resolution G-3429) will remain open for the purpose of any billing adjustments in accordance with PG&E tariffs.

3. RATES: The gas ClimateSmart charge rate associated with the Premium Subaccount of the CSBA is $0.06528 per therm, or as otherwise approved by the CPUC. The ClimateSmart Charge rate does not include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, which is not applicable, and the rate does not recover the balance in this subaccount.

4. ACCOUNTING PROCEDURE: The following entries shall be made at the end of each month or as applicable:

Premium Subaccount

a. A credit entry equal to the gas ClimateSmart Charges billed to participating ClimateSmart program customers, net of actual customer accounts written off, as applicable.

b. A credit entry equal to ClimateSmart donations not recorded in 4.a;

c. A debit entry to record on a monthly basis a transfer of ClimateSmart Contributions from this subaccount to ClimateSmart Charity, equal to the amount recorded in 4.a and 4.b and 4.f;

d. A debit or credit entry, as appropriate, to record the transfer into or out of this subaccount as authorized by the CPUC;

e. A debit entry equal to the gas portion of expense for GHG-reduction projects incurred by PG&E for contracts entered into by PG&E and not assigned to the ClimateSmart Charity, as applicable under the Servicing Agreement; and

f. A debit or credit entry, as necessary, equal to the interest on the average of the balance at the beginning of the month and the balance for entries 4.a to 4.e above at a rate equal to one-twelfth the cost-of-capital rate adopted in PG&E’s latest cost-of-capital proceeding.

(T)



GAS PRELIMINARY STATEMENT PART C Sheet 1

GAS ACCOUNTING TERMS & DEFINITIONS

(Continued)




FC. GAS ACCOUNTING TERMS AND DEFINITIONS

These accounting terms and definitions are used in the authorized gas revenue requirements and surcharge funding as well as the accounting procedure descriptions that follow in this Preliminary Statement. They are consistent with and apply to PG&E's Gas Rate Schedules and Rules. Additional definitions can be found in Rule 1.

1. BALANCING ACCOUNT: In the context of this tariff, a balancing account is an account in which:

a. expenses are compared with revenues from rates designed to recover those expenses, or

b. forecast expenses are compared with recorded expenses, or

c. forecast revenues are compared with recorded revenues, or

d. authorized funding is compared to surcharge amounts.

The resulting under- or overcollection, plus interest, is recorded on PG&E's financial statements as an asset or liability, which is owed from or due to the ratepayers. Balances in balancing accounts, plus interest, are to be amortized in rates.

BASE REVENUE AND AUTHORIZED FUNDING AMOUNTS: The GRC Distribution Base Revenue Amount is the annual operating revenue, less other operating revenue adopted in the General Rate Case (GRC) or other proceedings.

Adjustments and credits to GRC Base Revenues were approved in various CPUC decisions. In Decision 05-06-029, the CPUC adopted specific levels of Enhanced Oil Recovery (EOR) revenue. In Decision 04-12-050, the CPUC revised the core brokerage fee authorized in Decision 97-08-055. Adjustments for G-10 employee discounts are revised when the CPUC authorizes revisions to illustrative residential core procurement rates in the BCAP or other proceedings. The currently effective GRC Distribution Base Revenue Amount (with adjustments and credits) is shown in Table C.2.

The Gas Transmission and Storage (GT&S) Base Revenues are comprised of Local Transmission, Backbone Transmission, Storage and transmission-level customer access adopted in GT&S Decision 16-12-010. The currently effective GT&S Revenue Requirement is shown in Table C.2.

The Public Purpose Program (PPP) authorized funding includes amounts for Energy Efficiency (EE) and Low Income Energy Efficiency (LIEE) Programs, public interest Research, Development and Demonstration (RD&D), State Board of Equalization (BOE) and CPUC Surcharge Administration Fees, California Alternate Rates for Energy (CARE) Administrative Expenses and CARE shortfall. PPP-authorized funding and the subsidy for CARE customers are recovered through the gas PPP surcharge, as authorized by Public Utilities Code Sections 890-900, Resolution G-3303 and Decision 04-08-010.* The currently authorized PPP funding amounts are shown in Table C.2.

_______________

* Decision 04-08-010 determined that Revenue Fees and Uncollectible (RF&U) accounts expense should not be included in the calculation of gas PPP surcharges.

(T)





(Continued)




C. GAS ACCOUNTING TERMS AND DEFINITIONS (Cont’d.)

2. ANNUAL GAS REVENUE REQUIREMENT AND PPP FUNDING REQUIREMENTS: (Cont’d.) Amount ($000)

Description

Core

Noncore

Unbundled

Core Procurement

Total

BASE REVENUES (incl. F&U) :

Authorized GRC Distribution Base Revenue (1) 1,771,604

Pension - Distribution (2) 46,980 (R) (T)

Less: Other Operating Revenue (25,228)

Authorized Distribution Revenues 1,730,928 (R) 62,428 (R) 1,793,356 (R) BCAP ALLOCATION ADJUSTMENTS AND CREDITS TO

BASE:

G-10 Procurement-Related Employee Discount (889) (R) (889) (R)

G-10 Procurement Discount Allocation 351 (I) 538 (I) 889 (I)

Core Brokerage Fee Credit (6,583) (6,583)

Distribution Base Revenue with Adj. and Credits 1,723,807 (R) 62,966 (R) 1,786,773 (R)

TRANSPORTATION FORECAST PERIOD COSTS &

BALANCING ACCOUNT BALANCES (3):

Transportation Balancing Accounts 348,627 (R) 18,517 (R) 367,144 (R)

Self-Generation Incentive Program Revenue

Requirement

2,579 3,926 6,505

CPUC Fee 4,026 (I) 2,535 (I) 6,561 (I)

Pension – Gas Transmission & Storage (GT&S) 11,241 (N) 6,501 (N) 17,742 (N) (N)

Revenue Fees and Uncollectible (RF&U) accounts

expense (on items above)

6,199 (R) 446 (R) 6,645 (R) (T)

CARE Discount included in PPP Funding Requirement (122,975) (R) (122,975) (R)

CARE Discount not included in PPP Surcharge Rates 0 0

Transportation Forecast Period Costs & Balancing

Account Balances 249,697 (R) 31,925

(R) 281,622

(R)

GT&S REVENUE REQUIREMENT (incl. RF&U) (4): (T)

)T)

Local Transmission 482,795 (I) 229,708 (I) 712,503 (I)

Customer Access Charge – Transmission 2,630 (R) 2,630 (R) Storage 72,463 (I) 14,052 86,515 (I)

Carrying Cost on PG&E Working Gas in Storage 2,274 (I) 21 2,295 (I)

Backbone Transmission/L-401 120,433 (I) 203,757 324,190 (I)

GT&S Revenue Requirement 677,965 (I) 232,338 (I) 217,830 1,128,133 (I) _______________ (1) The amount includes the authorized distribution base revenue approved in GRC D.14-08-032 and updated for the 2016 uncollectibles factor as determined in Advice

3612-G/4675-E. (2) Pursuant to D.09-09-020, PG&E will maintain the annual contribution to the Company's retirement plan trust fund at the adopted 2013 amount. The calculation of the 2017

pension RRQ reflects the capitalization and functional labor ratios proposed in the 2017 GRC A.15-09-001. (3) The SGIP revenue requirement was authorized in D.14-12-033. (4) The 2015 Gas Transmission & Storage Phase 2 Revenue Requirement was adopted in D.16-12-010.

*Some numbers may not add precisely due to rounding.





(Continued)




C. GAS ACCOUNTING TERMS AND DEFINITIONS (Cont’d.) 2. ANNUAL GAS REVENUE REQUIREMENT AND PPP FUNDING REQUIREMENTS: (Cont’d.)

Amount ($000)

Description

Core

Noncore

Unbundled

Core

Procurement

Total

ILLUSTRATIVE CORE PROCUREMENT REVENUE

REQUIREMENT (5):

Illustrative Gas Supply Portfolio 806,169 (I) 806,169 (I)

Interstate and Canadian Capacity 140,108 (R)

140,108 (R)

RF&U (on items above and Procurement Account

Balances Below) 16,509 (I) 16,509 (I)

(T)

Backbone Capacity (incl. RF&U) (95,226) (R) 95,226 (I) 0 (T)

Backbone Volumetric (incl. RF&U) (25,206) (I) 25,206 (R) 0 |

Storage (incl. RF&U) (72,463) (R) 72,463 (I) 0 (T)

Carrying Cost on PG&E Working Gas in Storage

(incl. RF&U) (2,274) (R) 2,274 (I) 0

(T)

Core Brokerage Fee (incl. RF&U) 6,583 6,583 (T)

Procurement Account Balances - -

Illus. Core Procurement Revenue Requirement (195,169) (R) 1,164,538 (I) 969,369 (I)

TOTAL GAS REVENUE REQUIREMENT

(without PPP) 2,456,300 (R) 327,229 (R) 217,830 1,164,538 (I) 4,165,897 (R)

GT&S LATE IMPLEMENTATION REVENUE

REQUIREMENT (7):

Local Transmission 121,559 (I) 54,588 (I) 176,147 (I) Backbone (1,764) (R) 7,080 (I) 5,316 (R)

Storage 6,774 (I) (11,502) (R) (4,728) (R)

Total GT&S Late Implementation Revenue Requirement 126,569 (I) 50,166 (I) 176,735 (I)

PUBLIC PURPOSE PROGRAM (PPP) FUNDING

REQUIREMENT (RF&U exempt) (6):

(T)

Energy Efficiency (EE)

69,663 7,754 77,417

Energy Savings Assistance (ESA)

61,961 6,897 68,858

Research, Demonstration and Development (RD&D)

6,106 (R) 4,633 (I) 10,739 (I)

CARE Administrative Expense

1,680 (I) 1,497 (I) 3,177 (I)

Statewide Marketing, Education & Outreach 1,002 (R) 111

(R) 1,113 (R)

BOE and CPUC Administrative Cost

271 (I) 206 (I) 477 (I)

PPP Balancing Accounts (11,254) (R) (5,564) (I) (16,818) (R)

CARE Discount Recovered from non-CARE customers 65,035 (I) 57,940 (I) 122,975 (I)

Total PPP Funding Requirement in Rates 194,464 (R) 73,474 (I) 267,938 (R)

TOTAL GAS REVENUE AND PPP FUNDING

REQUIREMENT 2,777,333 (R) 450,869 (I) 217,830 (I) 1,164,538 (I) 4,610,570 (I) (5) The credits shown in the Core column represent the core portion of the GT&S RRQ that is included in the illustrative Core Procurement RRQ, and are shown here to avoid double

counting these costs in the total. The Gas Supply Portfolio cost is an annual illustrative amount. Actual gas commodity costs change monthly. (6) The PPP funding requirement is recovered in gas PPP surcharge rates pursuant to D.04-08-010 and 2017 PPP Surcharge AL 3778-G; and includes ESA program and CARE

annual administrative expense funding adopted in D.14-08-030, EE program funding adopted in D.14-10-046 and D.15-10-028, excluding RF&U per D.04-08-010. (7) See Appendix J, Table 1 of D.16-12-010.

(T)





(Continued)





6. REVENUE FEES AND UNCOLLECTIBLE: See Gas Rule 1 for definition

The RF&U factor is equal to .......................................................................................... 1.017477 (I)

7. GAS SUPPLY PORTFOLIO: This portfolio includes the cost of gas procured by PG&E for its Core Portfolio (Core Procurement) customers. The costs and payouts for hedge instruments transacted under the core gas hedging plans, as approved in Decision 05-10-015 (effective October 6, 2005), Decision 06-08-027 (effective August 24, 2006), and Decision 07-06-013 (effective June 7, 2007) are included in the Gas Supply Portfolio, but are tracked separately. Gas Supply Portfolio costs are recovered through the Procurement Revenue Requirement described in Section C.10.d.

Costs incurred for the portfolio include the cost of volumetric transportation, incremental pipeline capacity costs, imbalance transactions, hub services, incremental storage services, voluntary diversions, and emergency flow order (EFO) and operational flow order (OFO) charges and other portfolio-related services. These costs may be offset by revenue or gains from risk management tools such as derivative financial instruments (net of transaction costs), and other gas sales. Other transactions such as net revenue from imbalance transactions and byproducts extraction, expenses/losses from risk management tools, and pre-payments and credit and collateral payments, including all associated fees for gas procurement purchases, transportation, and related services, are included in the portfolio.

The net cost of the “flowing supply” is the result of the transactions listed above. This portfolio also includes gas withdrawn from storage and excludes gas injected into storage for Core Procurement customers using the core storage reservation.

(T)





(Continued)





(T)

(T)

8. CALIFORNIA ALTERNATE RATES FOR ENERGY (CARE) SHORTFALL: This shall be computed by subtracting CARE customers' monthly revenues from the revenues that would have been recovered from CARE customers had they been paying standard transportation and procurement rates.

9. MEMORANDUM ACCOUNT: In the context of this tariff, a memorandum account operates similar to a balancing account except that interest may be excluded and the under- or overcollection may or may not be amortized in future rates.

10. REVENUE REQUIREMENT: The revenue requirement consists of the sum of the Transmission and Storage Revenue Requirement which is set in PG&E’s GT&S Decisions, and the Transportation and Procurement Revenue Requirements which are allocated in the Cost Allocation Proceeding, and are defined below. Rates will be established to recover all items in the revenue requirement.

a. The Transmission System Revenue Requirement includes the Transmission portion of the GT&S base revenue amount,* load balancing storage costs, certain forecast amounts and RF&U. Amounts to be included in the Customer Class Charge paid by Transmission Service customers are allocated in the Cost Allocation Proceeding and described under Transportation Revenue Requirement, below.

b. The Storage Revenue Requirement includes the core and Unbundled Storage base revenue amount,* carrying costs on PG&E working gas in storage, load balancing gas, and RF&U.

_______________

* See Section C.2 for details.





(Continued)





10. REVENUE REQUIREMENT (Cont’d.)

c. Transportation Revenue Requirement (Cont’d.)

8) Customer Energy Efficiency Incentive Account (CEEIA) Balance: This is the forecast revision-date balance in the CEEIA, as described in Preliminary Statement, Part Y, based on the latest recorded data available.

9) Core Brokerage Fee Balancing Account (CBFA) Balance: This is the forecast revision-date balance in the CBFA described in Preliminary Statement, Part U, based on the latest recorded data available.

10) Affiliate Transfer Fees Account (ATFA) Balance: This is the forecast revision-date balance in the ATFA described in Preliminary Statement Part Q, based on the latest recorded data available.

11) Self-Generation Program Memorandum Account (SGIP) Balance: This is the forecast revision-date balance in the SGIP described in Preliminary Statement, Part AW, based on the latest recorded data available.

12) Gas Reimbursable Fees Balancing Account (GRFBA) Balance: This is the forecast revision-date balance in the GRFBA described in Preliminary Statement Part BF, based on the latest recorded data available.

13) Revenue Fees and Uncollectible (RF&U) Account Expense: The amount to be added for RF&U shall be determined by multiplying the sum of Sections C.10.c.4.a through C.10.c.13, above, by the applicable RF&U factor.

14) Transmission Integrity Management Program Balancing Account (TIMPBA) Balance: This is the forecast revision-date balance in the TIMPBA described in Preliminary Statement Part CL, based on the latest recorded data available.

15) Electricity Cost Balancing Account (ECBA) Balance: This is the forecast revision-date balance in the ECBA described in Preliminary Statement Part CM, based on the latest recorded data available.

16) Adjustment Mechanism for Costs Determined in Other Proceedings (AMCDOP) Balance: This is the forecast revision date balance in the AMCDOP described in Preliminary Statement Part CO, based on the latest recorded data available.

17) Gas Transmission & Storage Revenue Sharing Mechanism (GTSRSM) Balance: This is the forecast revision-date balance in the GTSRSM described in Preliminary Statement Part CP, based on the latest recorded data available.

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(Continued)






d. Procurement Revenue Requirement includes the cost of gas from the Gas Supply Portfolio, pipeline capacity costs, intrastate transmission costs, the forecast revision-date balance in the Purchased Gas Account, and other procurement balancing accounts, the brokerage fee and core storage revenue requirements, plus RF&U, as applicable.

1) Procurement Cost of Gas (Sales Only): The Procurement Cost of Gas is determined by multiplying the forecast core sales volume by the Weighted Average Cost of Gas (WACOG).

2) Procurement Cost of Gas (Shrinkage only): This cost-of-gas component shall be determined by multiplying the forecast shrinkage (LUAF & GDU) quantities for core procurement and core subscription customers by the weighted average cost of gas (WACOG). Customers who procure their own supplies are not responsible for this cost component; rather, they deliver shrinkage in-kind.

3) Pipeline Demand Charges: Pipeline Demand Charges include fixed demand and capacity charges from Canadian and FERC-regulated interstate pipelines.

4) Intrastate Transmission Charges: Intrastate Transmission Charges include capacity charges reserved for Core Portfolio customers on PG&E’s Backbone Transmission System at the Modified Fixed Variable (MFV) tariff rate for core customers.

5) Carrying Cost on PG&E Working Gas in Storage: The Carrying Cost on PG&E Working Gas in Storage shall be determined by multiplying the forecast value of gas in storage during this forecast period, excluding gas owned by third parties, by the current interest rate on three-month Commercial Paper, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

6) Carrying Cost on Core’s Cycled Gas in Storage: The Carrying Cost on Core’s Cycled Gas in Storage shall be determined by multiplying the forecast value of gas in storage during this forecast period, excluding gas owned by third parties, by the current interest rate on three-month Commercial Paper, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

7) Purchased Gas Account (PGA): The revenue requirement will include the forecast revision-date balance in the PGA, described in Preliminary Statement, Part D, based on the latest recorded data available.

8) Core Pipeline Demand Charge Account (CPDCA): The revenue requirement will include the forecast revision-date balance in the CPDCA, described in Preliminary Statement, Part AE, based on the latest recorded data available.

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(Continued)






d. Core Procurement Revenue Requirement (Cont’d.)

9) Core Firm Storage Account (CFSA) Balance: The revenue requirement will include the forecast revision-date balance in the CFSA, described in Preliminary Statement, Part AG, based on the latest recorded data available.

10) Core Storage Revenue Requirement: This is the core storage amount shown in the GT&S base revenue in C.2, above.

11) Brokerage Fee Revenue Requirement: This is the amount credited to the GRC Distribution Base Revenues shown in C.10.c.1, above.

12) Revenue Fees and Uncollectible (RF&U) Accounts Expense: The amount to be added for RF&U shall be determined by multiplying the sum of C.10.d.1 through C.10.d.9, above.

13) Sempra and Price Indexing Cases Gas Settlements Refund Memorandum Account: This is the forecast balance in the (SPGSRMA), described in Preliminary Statement, Part CC, based on the latest recorded data available.

11. PUBLIC PURPOSE PROGRAM AUTHORIZED FUNDING

Public Purpose Program (PPP) authorized funding includes the authorized amounts for Energy Efficiency (EE) and Low Income Energy Efficiency (LIEE) programs, public interest Research, Development & Demonstration (RDD), California Alternate Rates for Energy (CARE) Administrative Expenses, CARE shortfall expenses, and the forecast revision-date balances in the PPP balancing accounts. PPP authorized funding is recovered through the gas PPP surcharge.

1) PPP Authorized Amounts: This shall be the EE, LIEE, and RD&D authorized funding amount shown in Section C.2.

2) CARE Administrative Expense: This shall be the total CARE administrative expense expected to occur during the forecast period, as shown in Section C.2.

3) CARE Shortfall Expense: This shall be the total CARE shortfall expected to occur during the forecast period.

4) PPP-EE Balancing Account Balance: This is the forecast revision-date balance in the PPP EE described in Preliminary Statement, Part BA, based on the latest recorded data available.

5) PPP-LIEE Balancing Account Balance: This is the forecast revision-date balance in the PPP-LIEE described in Preliminary Statement Part BH, based on the latest recorded data available.

6) PPP-RDD Balancing Account Balance: This is the forecast revision-date balance in the PPP-RDD described in Preliminary Statement Part BI, based on the latest recorded data available.

7) PPP-CARE Balancing Account Balance: This is the forecast revision-date balance in the PPP-CARE, described in Preliminary Statement, Part V, based on the latest recorded data available.

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(Continued)





12. REVISION DATES (Cont’d.)

PPP Surcharge Rates (Cont’d.)

3) Refunds: In accordance with PU Code Section 896, certain customers are exempt from Schedule G-PPPS, as follows: (a) all gas consumed by customer’s served under Schedules G-EG and G-WSL; (b) all gas consumed by Enhanced Oil Recovery facilities; and (c) all gas consumed by customers in which the State of California is prohibited from taxing under the United States Constitution or the California Constitution, consistent with California Energy Resources Surcharge Regulations 2315 and 2316, as described in Publication No. 11 issued by the California State Board of Equalization. See Schedule G-PPPS for a listing of these exempt customers.

PG&E will annually review its customer accounts to determine if any refunds are warranted. To prevent the issuance of duplicate refunds of PPP surcharge collections, PG&E and BOE will exchange information on customer refunds and PG&E will not issue refunds to customers that have previously received a refund from BOE.

4) Calculation: PPP surcharge rates are calculated in accordance with the formulas and throughput volumes specified in Decision 04-08-010. Additionally, Decision 04-08-010 removes Revenue Fees and Uncollectible (RF&U) expense amounts from PPP surcharges and excludes PPP surcharge amounts in determining franchise payments by utilities.

13. PIPELINE DEMAND CHARGE CREDITS: When PG&E brokers interstate capacity it will receive conditional credits from interstate pipelines which represent accrued revenues to the interstate pipeline from other parties who have acquired PG&E’s brokered capacity. These credits may include other items such as reversed credits previously given to PG&E and late charges assessed per the interstate’s FERC-approved tariffs.

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GAS PRELIMINARY STATEMENT PART CA Sheet 1

CALIFORNIA SOLAR INITIATIVE THERMAL PROGRAM MEMORANDUM ACCOUNT

(Continued)




CA. CALIFORNIA SOLAR INITIATIVE THERMAL PROGRAM MEMORANDUM ACCOUNT (CSITPMA)

1. PURPOSE:

The purpose of the CSITPMA is to record actual gas displacing California Solar Initiative (CSI) Thermal Program expenses incurred by PG&E for implementing the CSI Thermal Program authorized in California Public Utilities Commission (CPUC) Decision 10-01-022. Qualifying technologies and incentives are determined by the CPUC.

2. APPLICABILITY:

The CSITPMA shall apply to all customer classes, except for those specifically excluded by the CPUC.

3. RATE RECOVERY:

The balance in this account will be included in the Annual Gas True-Up (AGT) filing which consolidates certain gas rate changes authorized by the Commission for recovery in rates in the subsequent year, or as otherwise authorized by the Commission. The projected year end balance will be allocated on an Equal Cents Per Therm (ECPT) basis to all gas customers excluding customers who participate in the California Alternate Rates for Energy and Family Electric Rate Assistance programs, customers who are currently exempt from funding the Self-Generation Incentive Program, and customers exempt pursuant to the Public Utilities Code Section 2863(b)(4).

4. RATES:

CSITPMA rates are included in the effective rates set forth in each rate schedule (see Preliminary Statement, Part B), as applicable.

5. ACCOUNTING PROCEDURE:

PG&E shall maintain the CSITPMA by making entries at the end of each month as follows:

a. A debit entry for the gas portion of incentive payments to customers or contractors for services rendered.

b. A debit entry for Marketing and Outreach, including training, consumer education, other market facilitation activities, and other costs as authorized by the CPUC.

c. A debit entry for application/incentive processing, general administration, system inspection, and other costs as authorized by the CPUC.

d. A credit entry equal to the revenue from the rate component designed to amortize the balance in this account, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

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GAS PRELIMINARY STATEMENT PART CL Sheet 3

TRANSMISSION INTEGRITY MANAGEMENT PROGRAM BALANCING ACCOUNT




5. ACCOUNTING PROCEDURE: The TIMPBA consists of two subaccounts (Cont’d)

II. Capital Subaccount

If the aggregated actual capital expenditures incurred at the end of the GT&S rate case cycle are less than the adopted amount of $228.260 million, the following entries will be made to the “Capital Subaccount”:

a. A credit entry equal to the revenue requirement associated with the aggregated 2015 through 2018 adopted capital expenditures of $228.260 million, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

b. A debit entry equal to the revenue requirement associated with the actual capital expenditures incurred, excluding RF&U, not to exceed the credit amount recorded in entry a. above. Capital-related revenue requirements include depreciation expense, the return on investment, federal and state income taxes, and property taxes associated with the costs.

c. An entry to transfer the balance to other accounts for refund to customers.

d. An entry equal to the interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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GAS PRELIMINARY STATEMENT PART CN Sheet 1

TOPOCK ADDER PROJECTS BALANCING ACCOUNT




CN. Topock Adder Projects Balancing Account (TAPBA)

1. PURPOSE: The purpose of the Topock Adder Projects Balancing Account (TAPBA) is to recover the revenue requirements of the Topock Adder projects between their in-service dates and the following January 1, when they will be put into rates. There are three Topock Adder projects: Topock K-units Phase 1, Topock K-units Phase II, and Topock P-units. The capital expenditures on which the Topock Adder Projects capital-related revenue requirements are based are subject to a cap for ratemaking purposes during the Gas Accord V Settlement Period (2011-2014). The capital-related revenue requirement for each adder project is based on the lower of the actual capital expenditures or the following applicable caps: $60.0 million for Topock K-units Phase 1, and $100.0 million for all three Adder projects collectively.

2. APPLICABILITY: The TAPBA shall apply to all customer classes, except for those

specifically excluded by the Commission. 3. REVISION DATES: Disposition of the balances in this account shall be through

backbone rates in PG&E’s Annual Gas True-up advice letter process during the calendar year following the in-service date of each project. This will be accomplished by increasing the otherwise applicable backbone Adder rate during the first year that the project is included in rates.

4. RATES: The TAPBA does not have a separate rate component. 5. ACCOUNTING PROCEDURE: The following entries shall be made to the account

each month or as applicable:

a. A debit entry equal to the actual capital-related revenue requirement calculated for the current month for any Topock Adder project that goes into service. Capital-related revenue requirements include depreciation expense, the return on investment (including return on equity and cost of debt), federal and state income taxes, and property taxes associated with the costs of installed equipment and exclude Revenue Fees and Uncollectible (RF&U) accounts expense.

b. Beginning January 1 when the Topock Adder project revenue requirement is included in rates, a credit entry equal to the revenue requirement amount included in rates.

c. An entry equal to the interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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PRELIMINARY STATEMENT PART CO Sheet 2

ADJUSTMENT MECHANISM FOR COSTS DETERMINED IN OTHER PROCEEDINGS

(Continued)




5. ACCOUNTING PROCEDURE (Ctd.)

a. Administrative & General (A&G) Subaccount

The following entries shall be made to this subaccount, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, at the end of each month, as applicable:

1) A credit entry equal to one-twelfth of the annual placeholder A&G revenue requirement based on the adopted revenue requirement in PG&E’s currently effective Gas Transmission and Storage decision.

2) A debit entry equal to one-twelfth of the annual A&G revenue requirement adopted in PG&E’s GRC allocated as appropriate and consistent with any subsequent approved regulatory filings.

3) An annual entry to transfer any over- or under-collected balance in the account to the Core Cost Subaccount of the Core Fixed Cost Account (CFCA) and the Noncore subaccount of the Noncore Customer Class Charge account (NCA). The distribution of the balance will be 50% to core and 50% to noncore.

4) An entry equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

b. Pension Subaccount


1) A credit entry equal to one-twelfth of the annual placeholder Pension revenue requirement based on the adopted revenue requirement in PG&E’s currently effective Gas Transmission and Storage decision.

2) A debit entry equal to one-twelfth of the annual revenue requirement adopted and allocated to GT&S Services in PG&E’s Pension Recovery Mechanism.



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(Continued)





c. Uncollectibles Subaccount


1) A credit entry equal to one-twelfth of the annual placeholder Uncollectibles revenue requirement based on the adopted revenue requirement in PG&E’s currently effective Gas Transmission and Storage decision.

2) A debit entry equal to one-twelfth of the annual Uncollectibles revenue requirement based on the uncollectibles factor adopted in PG&E’s GRC.



d. Cost of Capital Subaccount


1) A credit entry equal to one-twelfth of the annual placeholder cost of capital revenue requirement based on the adopted revenue requirement in PG&E’s currently effective Gas Transmission and Storage decision.

2) A debit entry equal to one-twelfth of the annual cost of capital revenue requirement for GT&S Services based on authorized rate base in the Gas Transmission and Storage and the rate of return on rate base adopted in PG&E’s current cost of capital proceeding or annual cost of capital adjustment mechanism.



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e. Other Costs Impacting GT&S Revenue Requirements Subaccount


1) A credit or debit entry equal to the increase or decrease in the GT&S revenue requirement, as adopted in PG&E's currently effective Gas Transmission and Storage decision, as a result of other costs, (including those resulting from policy changes) determined to be allocated and applied to GT&S in the GRC or any other proceeding, beginning in 2015.

2) An annual entry to transfer any over- or under-collected balance in the account to the Core Cost Subaccount of the Core Fixed Cost Account (CFCA) and the Noncore Subaccount of the Noncore Customer Class Charge (NCA). The distribution of the balance will be 50% to core and 50% to noncore.


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GAS PRELIMINARY STATEMENT PART CP Sheet 2

GAS TRANSMISSION AND STORAGE REVENUE SHARING MECHANISM

(Continued)




5. ACCOUNTING PROCEDURE (Ctd.):

STORAGE SUBACCOUNT: The purpose of the storage subaccount is to record the difference between the adopted storage revenue requirement and recorded storage revenues, if resulting in an over-collection, to be shared 75% to customers and 25% to shareholders. PG&E is at risk for 100% of any net under-collections. [Note: Core Storage is balancing account protected and therefore not included in this calculation.] If PG&E identifies and wishes to make incremental additions to its storage facilities or operations that are expected to produce incremental storage revenues, PG&E will file an advice letter with the CPUC to show the expected costs and the expected revenues of the project. In the advice letter, PG&E will ask to add the revenue requirements associated with the project to the adopted storage revenue requirements only for purposes of administering the revenue sharing mechanism. PG&E will also include all recorded revenues in the sharing mechanism, including incremental revenues obtained because of the new storage project. REVENUE SHARING SUBACCOUNT: The purpose of the revenue sharing subaccount is to record the difference between the customer portion of recorded total revenue over- or under-collections, as determined in the subaccounts described above, and the $30.0 million seed value embedded in rates. a. Backbone Subaccount

The following entries, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, shall be made to this subaccount, as applicable:

1) A monthly debit equal to 50% of one-twelfth of the authorized backbone

revenue requirement and the related 2015 GT&S undercollection. 2) A monthly credit equal to 50% of the recorded backbone revenue and the

related 2015 GT&S Late Implementation Amortization revenues. 3) A monthly credit entry equal to 50% of one-twelfth of the seed value

embedded in backbone rates. 4) On September 30 of each year, an annual debit or credit entry to transfer the

accumulated balance to the Revenue Sharing Subaccount of this balancing account.

5) A monthly entry equal to interest on the average balance in the subaccount at

the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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(Continued)




5. ACCOUNTING PROCEDURE (Ctd.): b. Local Transmission Subaccount


1) A monthly debit equal to 75% of one-twelfth of the authorized local transmission revenue requirement and the related 2015 GT&S undercollection.

2) A monthly credit equal to 75% of the recorded local transmission revenue and the related 2015 GT&S Late Implementation Amortization revenues.

3) A monthly credit entry equal to 75% of one-twelfth of the seed value embedded in local transmission rates.

4) On September 30 of each year, an annual debit or credit entry to transfer the accumulated balance to the Revenue Sharing Subaccount of this balancing account.

5) A monthly entry equal to interest on the average balance in the subaccount at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

c. Storage Subaccount


1) A monthly debit entry equal to 75% of one-twelfth of the authorized storage revenue requirement and the related 2015 GT&S undercollection.

2) A monthly credit entry equal to 75% of the recorded storage revenue and the related 2015 GT&S Late Implementation Amortization revenues.

3) A monthly credit entry equal to 75% of one-twelfth of the seed value embedded in storage rates.

4) If the balance is over-collected, on September 30 each year, a debit entry to transfer the accumulated balance to the Revenue Sharing Subaccount of this balancing account. If the balance is under-collected, PG&E is at risk and will transfer the balance to earnings.

5) A monthly entry equal to interest on the average balance in the subaccount at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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5. ACCOUNTING PROCEDURE (Ctd.):

d. Revenue Sharing Subaccount


1) A monthly debit entry equal to one-twelfth of the seed value embedded in rates ($30.0 million annually).

2) On September 30 of each year, a debit or credit entry to transfer the accumulated balances in the Backbone Subaccount and Local Transmission Subaccount to this subaccount.

3) If the Storage Subaccount balance is over-collected, on September 30 of each year, a credit entry to transfer the accumulated balance in the Storage Subaccount to this subaccount.

4) An annual entry to transfer the balance in this subaccount as of September 30 of each year to the Core subaccount of the Core Fixed Cost Account (CFCA) and the Noncore subaccount of the Noncore Customer Class Charge Account (NCA). The distribution of the balance will be 50% to core and 50% to noncore.

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GAS PRELIMINARY STATEMENT PART D Sheet 2

PURCHASED GAS ACCOUNT

(Continued)




D. PURCHASED GAS ACCOUNT (PGA) (Cont’d.)


PG&E shall maintain the PGA by making entries to the subaccounts as follows:

a. Core Sales Subaccount

The following entries, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, will be made to this subaccount each month, or as applicable:

1) A debit entry equal to the recorded gas costs in the Gas Supply Portfolio during the month as described in Preliminary Statement Part C.7, excluding costs associated with core shrinkage and CPUC authorized Core Gas Hedging Plans that are recorded in other PGA accounts.

2) A debit entry equal to the involuntary diversion usage charges incurred by the core;

3) A debit entry equal to the carrying costs on cycled gas in storage;

4) An annual debit or credit entry equal to the core portion of the cost or benefit resulting from the CPIM as described in Preliminary Statement Part C.14;

5) A credit entry equal to the revenue from the Core Procurement Charge rate component;

6) A debit or credit entry equal to any other amount authorized by the CPUC to be recorded in this subaccount;

7) A debit or credit entry, as appropriate, to record the transfer of amounts from other accounts or subaccounts to this subaccount for recovery in rates; and

8) An entry equal to the interest on the average of the balance in the subaccount at the beginning of the month and the balance in the subaccount after entries from D.6.a.1 through D.6.a.7 are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART D Sheet 3

PURCHASED GAS ACCOUNT

(Continued)




D. PURCHASED GAS ACCOUNT (PGA) (Cont’d.)


b. Core Shrinkage Subaccount

The following entries, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, will be made to this account each month, or as applicable:

1) a debit or credit entry equal to the core portion of the recorded purchased gas cost for shrinkage;

2) a credit entry equal to the revenue from the Core Shrinkage rate component; and

3) an entry equal to the interest on the average of the balance in the subaccount at the beginning of the month and the balance in the subaccount after entries from D.6.b.1. and D.6.b.2, are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

c. Core Gas Hedging Plan Subaccount

The following entries will be made to this account each month, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, or as applicable:

1) a debit entry equal to the costs of any hedge instruments under CPUC authorized Core Gas Hedging Plans;

2) a credit entry equal to the revenue from the Winter Hedging rate component;

3) a credit entry equal to the payouts associated with any hedge instruments under CPUC authorized Core Gas Hedging Plans;

4) a debit or credit entry equal to the interest on margin and collateral activity for any hedge instruments under CPUC authorized Core Gas Hedging Plans;

5) a debit or credit entry equal to any other amount authorized by the CPUC to be recorded in this subaccount;

6) a debit or credit entry to transfer any remaining balance in this subaccount to the Core subaccount of the PGA upon termination of this subaccount; and

7) an entry equal to the interest on the average of the balance in the subaccount at the beginning of the month and the balance in the subaccount after entries from D.6.c.1 through D.6.c.6, are made, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART DB Sheet 1

MOBILE HOME PARK BALANCING ACCOUNT - GAS




DB. MOBILE HOME PARK BALANCING ACCOUNT - GAS (MHPBA-G)

1. PURPOSE: The purpose of the Mobile Home Park Balancing Account - Gas (MHPBA-G) is to record and recover the actual incurred costs of implementing the voluntary program to convert the gas master-meter/submeter service at mobile home parks and manufactured housing communities to direct service by PG&E, pursuant to Decision (D.) 14-03-021. The costs associated with the accounting entries in the MHPBA-G shall include incremental incurred expenses and both “to the meter” and “beyond the meter” costs. Pursuant to Ordering Paragraph (OP) 8, the incurred expenses shall be entered into program balancing account for recovery in the first year following cut over of service subject to reasonableness review. Actual construction costs for each MHP conversion shall be entered into a balancing account and recovered in the year immediately following service cut over for that MHP. Reasonableness review for “to the meter” cost will occur in PG&E’s General Rate Case (GRC) proceedings, where these costs are included into the base rates. The review of the “beyond the meter” costs will occur in the first GRC after service cut over.

2. APPLICABILITY: The MHPBA-G shall apply to all customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in the MHPBA-G account shall be determined in the Annual Gas True-Up (AGT) advice filings, or as otherwise authorized by the Commission, through the Core Fixed Cost Account (CFCA) and Noncore Customer Class Charge Account (NCA) or other venues approved by the Commission.

4. RATES: The MHPBA-G does not have a rate component.

5. ACCOUNTING PROCEDURE: PG&E shall maintain the MHPBA-G by making entries to this account at the end of each month as follows:

a) A debit entry equal to the incremental incurred expenses;

b) A debit entry equal to the capital-related revenue requirement, excluding Revenue Fees and Uncollectible (RF&U) accounts expense, related to the “to-the meter” capital costs incurred. Capital-related revenue requirements include depreciation expense, the return on investment at a rate equivalent to PG&E’s current authorized return on rate base, federal and state income taxes, and property taxes associated with the costs of installed equipment;

c) A debit entry equal to the revenue requirement, excluding RF&U, related to the “beyond-the meter” costs incurred. The revenue requirement will include amortization expense, return on investment, and federal and state income taxes, associated with the costs of installed equipment. The “beyond the meter” costs are recorded as a regulatory asset and will be amortized over ten years, with a return on investment at a rate equivalent to PG&E’s current authorized return on rate base;

d) A debit or credit entry to transfer the balance to or from any other accounts as approved by the Commission; and


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GAS PRELIMINARY STATEMENT PART DD Sheet 2

GAS TRANSMISSION & STORAGE MEMORANDUM ACCOUNT (GTSMA)

(Continued)




DD. GAS TRANSMISSION & STORAGE MEMORANDUM ACCOUNT (GTSMA) (Cont’d.)

5. ACCOUNTING PROCEDURE: The GTSMA consists of the following six subaccounts: (Cont’d.)

NONCORE LOCAL TRANSMISSION SUBACCOUNT: The purpose of the Noncore Local transmission Subaccount is to record, until the rates authorized by a final decision in A.13-12-012 are implemented, the difference between the noncore local transmission revenue requirement adopted by the Commission in A.13-12-012 and 2015 recorded noncore local transmission revenues. Until a final decision in A.13-12-012 is implemented, the noncore local transmission revenue requirement incorporated in gas rates effective January 1, 2015 shall serve as a placeholder for the decision local transmission revenue requirement in A.13-012-012.

NONCORE STORAGE SUBACCOUNT: The purpose of the Noncore Storage Subaccount is to record, until the rates authorized by a final decision in A.13-12-012 are implemented, the difference between the noncore storage revenue requirement adopted by the Commission in A.13-12-012 and 2015 recorded noncore storage revenues. Until a final decision in A.13-12-012 is implemented, the noncore storage revenue requirement incorporated in gas rates effective January 1, 2015 shall serve as a placeholder for the decision noncore storage revenue requirement in A.13-012-012.

a) Core Backbone Subaccount

The following entries shall be made to the Core Backbone Subaccount, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, upon the issuance of the a final decision in A.13-12-012, as applicable:

1) A one-time debit entry equal to the annual 2015 GT&S core backbone revenue requirement, adopted in the final decision in A.13-12-012, prorated beginning January 1, 2015, until the final decision in A.13-12-012 is implemented;

2) A one-time credit entry equal to the annual core backbone placeholder revenue requirement incorporated into gas rates effective January 1, 2015, prorated until the final decision in A.13-12-012 is implemented;

3) An entry to record the transfer of amounts to or from other accounts as approved by the Commission; and


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(Continued)






b) Core Local Transmission Subaccount

The following entries shall be made to the Core Local Transmission Subaccount, net of RF&U, upon the issuance of the a final decision in A.13-12-012, as applicable:

1) A one-time debit entry equal to the annual 2015 GT&S core local transmission revenue requirement, adopted in the final decision in A.13-12-012, prorated beginning January 1, 2015, until the final decision in A.13-12-012 is implemented;

2) A one-time credit entry equal to the annual core local transmission placeholder revenue requirement effective from January 1, 2015, prorated to the date when the final decision in A.13-12-012 is implemented;



c) Core Storage Subaccount

The following entries shall be made to the Core Storage Subaccount, net of RF&U, upon the issuance of the a final decision in A.13-12-012, as applicable:

1) A one-time equal to the annual 2015 GT&S core storage revenue requirement, adopted in the final decision in A.13-12-012, prorated beginning January 1, 2015, until the final decision in A.13-12-012 is implemented;

2) A one-time entry equal to the core storage placeholder revenue requirement effective from January 1, 2015, prorated to the date when the final decision in A.13-12-012 is implemented;



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(Continued)






d) Noncore Backbone Subaccount

The following entries shall be made monthly to the Noncore Backbone Subaccount, net of RF&U as applicable until the adopted revenue requirements are implemented:

1) A debit entry equal to one-twelfth of the noncore backbone placeholder revenue requirement effective from January 1, 2015 until the final decision in A.13-12-012 is implemented;

2) A credit equal to the recorded noncore backbone revenue;

3) Upon the issuance of the final decision in A.13-12-012, a one-time debit/credit entry equal to the difference between annual 2015 GT&S noncore backbone revenue requirement adopted in the final decision in A.13-12-012, and the noncore backbone placeholder revenue requirement incorporated in the related gas rates effective January 1, 2015, prorated starting from January 1, 2015 until the final decision is implemented;

4) An entry to record the transfer of amounts to or from other accounts as approved by the Commission, and


e) Noncore Local Transmission Subaccount

The following entries shall be made to the Noncore Local Transmission Subaccount, net of RF&U as applicable:

1) A monthly debit entry equal to the equal to the one-twelfth of the noncore local transmission placeholder revenue requirement effective from January 1, 2015 until the final decision in A.13-12-012 is implemented;

2) A monthly credit equal to the recorded noncore local transmission revenue;

3) Upon the issuance of the final decision in A.13-12-012, a one-time debit/credit entry equal to the difference between the annual 2015 GT&S noncore local transmission, and the noncore local transmission placeholder revenue requirement incorporated in to gas rates effective January 1, 2015, prorated starting from January 1, 2015 until the final decision is implemented;

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e) Noncore Local Transmission Subaccount (Cont’d.)



f) Noncore Storage Subaccount

The following entries shall be made to the Noncore Storage Subaccount, net of RF&U as applicable:

1) A monthly debit entry equal to the equal to the one-twelfth of the noncore storage placeholder revenue requirement effective from January 1, 2015 until the final decision in A.13-12-012 is implemented;

2) A monthly credit equal to the recorded noncore storage revenue;

3) Upon the issuance of the final decision in A.13-12-012, a one-time debit/credit entry equal to the difference between the annual 2015 GT&S noncore storage revenue requirement adopted in the final decision of A.13-12-012, and the noncore storage placeholder revenue requirement incorporated in the related gas rates effective January 1, 2015, prorated starting from January 1, 2015 until the final decision is implemented;



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GAS PRELIMINARY STATEMENT PART DH Sheet 2

GAS PROGRAMS BALANCING ACCOUNT (GPBA)

(Continued)




5. ACCOUNTING PROCEDURE: (Cont’d)

a. Greenhouse Gas Compliance Cost Subaccount (Cont’d)

1) A debit entry equal to GHG compliance costs incurred under the ARB’s Cap-and-Trade Program;

2) A credit entry equal to the revenues from the AB 32 GHG Compliance rate component, excluding Revenue Fees and Uncollectible (RF&U) accounts expense;

3) A debit/(credit) entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and

4) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three month Commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

b. Greenhouse Gas Revenues Subaccount

PG&E shall make the following entries at the end of each month, as applicable, as follows:

1) A credit entry equal to GHG revenues generated from auctions of consigned natural gas GHG allowances;

2) A debit entry equal to the GHG revenue to recover natural gas GHG administrative costs approved through a reasonableness review, which is transferred to the Greenhouse Gas Expense Memorandum Account – Gas (GHGEMA-G);

3) A debit entry equal to the GHG allowance revenues returned to customers, net of an allowance for RF&U;

4) A debit/(credit) entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and

5) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three month Commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART DH Sheet 3

GAS PROGRAMS BALANCING ACCOUNT (GPBA)





c. Greenhouse Gas Operational Cost Subaccount


1) A debit entry equal to the operational costs arising from complying with ARB Cap-and-Trade Program obligations, attributable to the following:

a) GHG compliance costs relating to the operation of PG&E’s gas compressor stations and any other facilities

b) GHG compliance costs attributable to lost and unaccounted for gas

c) Any other GHG Compliance cost attributable to gas operations

2) A credit entry equal to the revenues from the AB 32 GHG Operational Cost rate component, excluding RF&U;

3) A debit/(credit) entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission; and


d. Low-Carbon Fuel Standard Revenues Subaccount


1) A credit entry equal to the proceeds from the sale of LCFS credits;

2) A debit entry equal to any incurred expenses related to the program;

3) A debit entry equal to the portion of LCFS revenues returned to customers, excluding RF&U;


5) A debit or credit entry to transfer amounts to and from other accounts upon approval by the Commission and;

6) An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three-month commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor

Note: All accounting entries described above, shall exclude an allowance for Revenue Fees and Uncollectible (RF&U) accounts expenses.

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GAS PRELIMINARY STATEMENT PART DI Sheet 1

Greenhouse Gas Expense Memorandum Account - Gas (GHGEMA-G)




DI. GREENHOUSE GAS EXPENSE MEMORANDUM ACCOUNT – GAS (GHGEMA-G)

1. PURPOSE: The purpose of the Greenhouse Gas Expense Memorandum Account (GHGEMA-G) is to track and record administrative costs, including, but not limited to information technology, incurred to administer the Cap-and-Trade Program for natural gas supplier costs.

2. APPLICABILITY: The GHGEMA-G shall apply to all customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the GHGEMA-G shall be through a proceeding, advice letter, or as otherwise authorized by the Commission, and through the Gas Programs Balancing Account, Greenhouse Gas Revenues Subaccount.

4. RATES: The GHGEMA-G does not have a rate component.

5. ACCOUNTING PROCEDURE: PG&E shall maintain the GHGEMA-G at the end of each month, as applicable, by making entries to this account as follows:

a. A credit entry equal to GHG revenue approved to recover natural gas GHG administrative costs through a reasonableness review, which is transferred from the Gas Programs Balancing Account, Greenhouse Gas Revenues Subaccount;

b. A debit entry equal to the administrative expenses incurred to administer the natural gas GHG Cap-and-Trade Program;

c. A debit/(credit) entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and

d. An entry equal to the interest on the average of the balance in this account at the beginning of the month and the balance in this account after the above entries at a rate equal to one-twelfth the interest rate on three month Commercial paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

Note: All accounting entries described above, shall exclude an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

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GAS PRELIMINARY STATEMENT PART DM Sheet 1

ASSEMBLY BILL 802 MEMORANDUM ACCOUNT - GAS




DM. Assembly Bill 802 Memorandum Account - Gas

1. PURPOSE: The purpose of the Assembly Bill (AB) 802 Memorandum Account is to record incremental gas costs associated with implementing the requirements of AB 802 for maintaining and providing energy usage data to building owners and their agents. Costs that can be attributed specifically to gas service will be recorded to this account. General costs that cannot be attributed specifically either to providing gas service or electric service will be allocated 55% electric and 45% gas.

2. APPLICABILITY: The AB 802 Memorandum Account applies to all gas customer classes, except for those schedules or contracts specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in this account will be addressed in PG&E’s next General Rate Case, other separate proceeding, or as otherwise authorized by the Commission.

4. RATES: The AB 802 Memorandum Account does not have a rate component.

5. ACCOUNTING PROCEDURES: PG&E shall maintain the AB 802 Memorandum Account by making the following entries to the account at the end of each month, as applicable:

a. A debit entry equal to the incremental expenses associated with AB 802 compliance, including but not limited to IT expenses;

b. A debit or credit entry equal to the incremental capital revenue requirements based on incurred capital costs, including but not limited to IT capital revenue requirements, excluding Revenue Fees and Uncollectible (RF&U) accounts expense. Capital-related revenue requirements include depreciation expense, return on investment, federal and state income taxes, and property taxes associated with the costs of installed equipment;

c. A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and

d. An entry, as appropriate, each month equal to interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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GAS PRELIMINARY STATEMENT PART DN Sheet 1

LINE 407 MEMORANDUM ACCOUNT (L407MA)




DN. Line 407 Memorandum Account (L407MA)

1. PURPOSE: The purpose of the Line 407 Memorandum Account (L407MA) is to record the revenue requirement associated with the actual capital costs incurred for the construction of the Line 407 project, above the maximum $157 million, authorized by the Commission for recovery in D.16-06-056. Note that all the incurred costs to complete Line 407 are subject to a reasonableness review in PG&E’s next Gas Transmission and Storage (GT&S) application.

2. APPLICABILITY: The L407MA shall apply to all gas customers except for those specifically excluded by the Commission.

3. REVISION DATE: Disposition of the balances in this account will be addressed in the next GT&S proceeding, or as otherwise authorized by the Commission.

4. RATES: The L407MA does not have a separate rate component.

5. ACCOUNTING PROCEDURE: The following monthly entries shall be made to the account, as applicable:

a. A debit entry equal to the capital revenue requirements based on incurred capital costs exceeding the amounts authorized by the Commission, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense. Capital-related revenue requirements include depreciation expense, return on investment, federal and state income taxes, and property taxes associated with the in-service capital assets;

b. A debit or credit entry, as appropriate, to record the transfer of amounts to or from other accounts as approved by the Commission, and;

c. A debit or credit entry equal to the interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART DP Sheet 1

TRANSMISSION INTEGRITY MANAGEMENT PROGRAM MEMORANDUM ACCOUNT (TIMPMA)




DP. Transmission Integrity Management Program Memorandum Account (TIMPMA)

1. PURPOSE: The purpose of the Transmission Integrity Management Program Memorandum Account (TIMPMA) is to record and track costs associated with any new transmission integrity management statutes or rules effective after January 1, 2015.

2. APPLICABILITY: The TIMPMA shall apply to all customer classes, except for those specifically excluded by the Commission.

3. REVISION DATES: Disposition of the balance in this account as of December 31, 2018 shall be through an application or as otherwise directed by the Commission.

4. RATES: The TIMPMA does not have a separate rate component.

5. ACCOUNTING PROCEDURE: The following entries, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense, will be made to the account each month or as applicable:

a. A debit entry equal to the fully burdened actual expenses incurred for the current month.

b. A debit entry equal to the revenue requirements, excluding RF&U, associated with incurred capital costs. Capital-related revenue requirements include depreciation expense, return on investment, federal and state income taxes, and property taxes associated with the costs of installed equipment.

c. An entry to transfer amounts to or from another account as authorized by the Commission.


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GAS PRELIMINARY STATEMENT PART DS Sheet 1

WORK REQUIRED BY OTHERS BALANCING ACCOUNT (WROBA)




DS. Work Required by Others Balancing Account (WROBA)

1. PURPOSE: The purpose of the Work Required by Others Balancing Account (WROBA) is to track the difference between amounts adopted for the Work Required by Others Program and the portion of costs assigned to customers, over the 2015 Gas Transmission & Storage (GT&S) rate case cycle (2015-2018). The adopted 2015-2018 capital expenditures, net of reimbursements received from other parties total $71.785 million. The portion of costs assigned to customers represents the actual capital expenditures, net of reimbursements received from other parties, up to the adopted funding.

2. APPLICABILITY: The WROBA will apply to all customer classes, except for those specifically excluded by the Commission.

3. REVISION DATE: If the actual capital expenditures incurred, net of reimbursements received from other parties are less than the 2015-2018 aggregated adopted expenses of $71.785 million at the end of the rate case cycle, PG&E will refund the revenue requirements associated with the unspent capital expenditures to customers through the Annual Gas True-Up filing.

4. RATES: The WROBA does not have a separate rate component.

5. ACCOUNTING PROCEDURE:

PG&E will maintain a sub ledger to track the monthly capital expenditures incurred, net of reimbursements received from other parties, as recorded in its accounting system of record up to the adopted 2015-2018 aggregated amount of $71.785 million. If the aggregated capital expenditures incurred, net of reimbursements received from other parties, at the end of the GT&S rate case cycle are less than the adopted amount of $71.785 million, the following entries will be recorded, in order to refund to customers, the revenue requirement associated with unspent capital expenditures.

a. A credit entry equal to the revenue requirement associated with the aggregated 2015 through 2018 adopted capital expenditure of $71.785 million, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

b. A debit entry equal to the capital-related revenue requirement related to the actual capital expenditures incurred, excluding RF&U, not to exceed the credit amount recorded in entry a. above. Capital-related revenue requirements include depreciation expense, the return on investment, federal and state income taxes, and property taxes associated with the costs.

c. An entry to transfer the balance to other accounts for recovery.


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GAS PRELIMINARY STATEMENT PART DU Sheet 1


(Continued)




DU. Z-Factor Memorandum Account (ZFMA-G)

1. PURPOSE: The purpose of the Z-Factor Memorandum Account (ZFMA-G) is to track costs associated with events that are potential “Z-Factors.” Z-Factors are exogenous and unforeseen events largely beyond PG&E’s control that have a material impact on PG&E’s costs (See D. 14-08-032, OP 41 and D. 16-06-056, OP 56.) Each Z-Factor event is subject to a $10 million deductible.

2. APPLICABILITY: The ZFMA will apply to all customer classes, except for those specifically excluded by the Commission. The Z-Factor only applies to the post-test-year period.

3. REVISION DATES: Disposition of the balance in this account will be determined in an application or as otherwise determined by the CPUC.

4. RATES: The ZFMA does not have a separate rate component.

5. ACCOUNTING PROCEDURE: The ZFMA-G consists of the following subaccounts:

The “Gas Distribution Z-Factor Subaccount” records distribution costs associated with events that are potential “Z-Factors” for the period that applies to the General Rate Case (GRC) post test year (PTY) period.

The “Gas Transmission & Storage Z-Factor Subaccount” records transmission and storage costs associated with events that are potential “Z-Factors” for the period that applies to the Gas Transmission & Storage (GT&S) PTY period.

a. Gas Distribution Z-Factor Subaccount

PG&E shall make the following entries, net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense as applicable:

1) A debit entry equal to the actual distribution-related Z-Factor costs for the corresponding event incurred for the current month (only for PTY GRC period);

2) An entry to transfer amounts to or from other accounts as authorized by the Commission; and

3) An entry equal to the interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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GAS PRELIMINARY STATEMENT PART DU Sheet 2


(Continued)





b. Gas Transmission & Storage Z-Factor Subaccount

PG&E shall make the following entries, net of an allowance for RF&U as applicable:

1) A debit entry equal to the actual Gas Transmission & Storage-related Z-Factor costs for the corresponding event incurred for the current month (only for PTY GT&S period);

2) An entry to transfer amounts to or from other accounts as authorized by the Commission; and

3) An entry equal to the interest on the average balance in the account at the beginning of the month and the balance after the above entries, at a rate equal to one-twelfth of the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

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GAS PRELIMINARY STATEMENT PART F Sheet 2

CORE FIXED COST ACCOUNT

(Continued)




F. Core Fixed Cost Account (CFCA) (Cont’d.)


a. Distribution Cost Subaccount

The following entries will be made to this subaccount at the end of each month, or as applicable, excluding an allowance for Revenue Fees and Uncollectible (RF&U) account expense:

1) a credit entry equal to California Alternate Rates for Energy (CARE) shortfall resulting from core commercial deliveries under Schedule G-CARE, and customer charges under Schedule GL1-NGV;

2) a debit entry equal to one-twelfth of the core portion of the authorized GRC distribution base revenue amount (with credits and adjustments);

3) a credit entry equal to the revenue from the CFCA – Distribution Cost rate component;

4) a credit entry, as appropriate, to record the rebates paid to customers associated with the 2006 Winter Gas Savings Program, which has corresponding entries in the Winter Gas Savings Program Transportation Subaccount of the CFCA and Winter Gas Savings Program Procurement Subaccount of the Purchased Gas Account;

5) a debit entry equal to one-twelfth of the gas core portion of the ClimateSmart Administrative and Marketing revenue requirement, (see corresponding credit entry in the Administrative and Marketing Subaccount of the ClimateSmart Balancing Account);

6) a debit or credit entry, as appropriate, to record the transfer of amounts from other accounts to this subaccount for recovery in rates, upon approval by the CPUC;

7) a debit or credit entry equal to any expense adopted by the CPUC as a cost to be recovered in this subaccount;

8) an entry equal to the core portion of the gain or loss on the sale of a gas distribution non-depreciable asset, as approved by the Commission; and

9) a credit entry equal to the amount of employee transfer fees allocated to PG&E’s core gas ratepayers. The core portion is based on the “Distribution Base Revenue Requirement” factor from PG&E’s Preliminary Statement Part C.3.a in effect at the time of the payment; and

10) an entry equal to interest on the average of the balance in the account at the beginning of the month and the balance in the account after above entries, at a rate equal to one-twelfth the interest rate of the three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

b. Core Cost Subaccount

The following entries will be made to this subaccount at the end of each month, or as applicable, excluding an allowance for RF&U:

1) a credit entry equal to the revenue from the CFCA – Core Cost rate component;

2) a credit entry equal to the revenue from the local transmission rate component from core deliveries during the month;

3) a credit entry equal to the revenue from the core local transmission, core backbone, and core storage 2015 GT&S Late Implementation Amortization rate components;

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GAS PRELIMINARY STATEMENT PART F Sheet 4

CORE FIXED COST ACCOUNT




F. Core Fixed Cost Account (CFCA) (Cont’d.)


b. Core Cost Subaccount (Cont’d.)

16) an entry equal to interest on the average of the balance in the account at the beginning of the month and the balance in the account after entries F.6.b.1 through F.6.b.15 above, are made, at a rate equal to one-twelfth the interest rate of the three month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release. H.15, or its successor.

c. AB 32 Cost of Implementation Fee Core Subaccount

The following entries will be made to this subaccount at the end of each month, or as applicable, excluding an allowance for RF&U:

1) a credit entry equal to the revenue from the AB 32 Cost of Implementation Fee rate

component;

2) a debit or credit entry equal to the gas portion of PG&E’s costs to the ARB for the AB32 Cost of Implementation Fee;


4) an entry equal to interest on the average of the balance in the account at the beginning of the month and the balance in the account after entries F.6.d.1 through F.6.d.2 are made, at a rate equal to one-twelfth the interest rate of the three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART J Sheet 2

NONCORE CUSTOMER CLASS CHARGE ACCOUNT

(Continued)




J. NONCORE CUSTOMER CLASS CHARGE ACCOUNT (NCA) (Cont’d.)

6. ACCOUNTING PROCEDURE: (Cont’d.) a. Noncore Subaccount

The following entries will be made to this subaccount each month, or as applicable, excluding an allowance for Revenue Fees and Uncollectible (FF&U) account expense: 1) a debit entry equal to one-twelfth of the noncore portion of the procurement-related G-10

employee discount allocation shown on Preliminary Statement Part C.2; 2) a debit entry equal to the noncore portion of intervenor compensation and any other

expense adopted by the CPUC as a cost to be included in this subaccount; 3) a credit entry equal to the NCA-Noncore revenue; 4) an debit or credit entry, as appropriate, to record the transfer of amounts from other

accounts to this subaccount for recovery in rates, upon approval by the CPUC; 5) an entry equal to 34.093 percent of the local transmission revenue shortfall or

over-recovery resulting from a change in customers qualifying for backbone-level end-use service, and associated throughput reduction or increase, as applicable;

6) a debit entry equal to one-twelfth of the noncore portion of the current year Self

Generation Incentive Program (SGIP) revenue requirement authorized by the CPUC; 7) an entry equal to the noncore portion of the gain or loss on the sale of a gas

transmission non-depreciable asset, as approved by the Commission; 8) a debit entry equal to the noncore gas portion of incremental administrative costs and

amounts written off as uncollectible associated with the payment deferral plan for qualifying citrus and other agricultural growers pursuant to Resolution E-4065;

9) an entry equal to the noncore portion of the transportation revenue for deliveries during

the month under gas rate schedule G-LNG. The distribution between core and noncore is the “equal distribution based on all transportation volumes” allocator as specified in Preliminary Statement Part C.3;

10) a debit or credit entry equal to the noncore customers’ portion of the difference between

one-twelfth of the noncore portion of the authorized annual electricity costs revenue requirement, and the noncore portion of the actual electricity expenses incurred to provide gas transmission and storage services to PG&E’s customers (The noncore portion of actual electricity costs is based on the cost allocation factor shown in Gas Preliminary Statement Part C.3.a. for “Other – Equal Distribution Based on All Transportation Volumes.);

11) a debit entry equal to one-twelfth of the noncore portion of pension related revenue

requirement allocated to the Gas Transmission and Storage function; and

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(Continued)






a. Noncore Subaccount (Cont’d.)

12) an entry equal to interest on the average of the balance in the subaccount at the beginning of the month and the balance after entries from J.6.a.1 through J.6.a.11 above, are made, at a rate equal to one twelfth of the interest rate on three month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

b. Distribution Subaccount

The following entries will be made to this subaccount each month, or as applicable, excluding an allowance for RF&U:

1) a one-time entry equal to the noncore distribution portion of the authorized GRC base revenue requirement;

2) a debit entry equal to one-twelfth of the gas noncore portion of the ClimateSmart Administrative and Marketing revenue requirement, (see corresponding credit entry in the Administrative and Marketing Subaccount of the ClimateSmart Balancing Account)

3) an entry equal to any other amounts adopted by the CPUC to be included in this subaccount;

4) a credit equal to the NCA-Interim Relief and Distribution revenue;

5) a credit entry equal to the Noncore Distribution Fixed Cost Account (NDFCA) revenue;

6) a credit equal to the NCA Distribution revenue;


8) an entry equal to the noncore portion of the gain or loss on the sale of a gas distribution non-depreciable asset, as approved by the Commission;

9) a debit entry equal to the noncore portion of biomethane incentive and study payments. The noncore portion is based on the “Other – Equal Distribution Based on All Transportation Volumes” factor from PG&E’s Preliminary Statement Part C.3.a in effect at the time of the payment; and

10) a credit entry equal to the amount of employee transfer fees allocated to PG&E’s noncore gas ratepayers. The noncore portion is based on the “Distribution Base Revenue Requirements” factor from PG&E’s Preliminary Statement Part C.3.a in effect at the time of the payment; and

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c. AB 32 Cost of Implementation Fee Noncore Subaccount

The following entries will be made to this subaccount each month or as applicable, excluding an allowance for RF&U:

1) a credit entry equal to the revenue from the AB 32 Cost of Implementation Fee rate component;

2) a debit or credit entry equal to the gas portion of PG&E’s costs to the ARB for the AB32 Cost of Implementation Fee;


4) an entry equal to interest on the average of the balance in the account at the beginning of the month and the balance in the account after entries F.6.d.1 through F.6.d.2 are made, at a rate equal to one-twelfth the interest rate of the three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART L Sheet 1

BALANCING CHARGE ACCOUNT

(Continued)




L. BALANCING CHARGE ACCOUNT (BCA)

1. PURPOSE: The purpose of the BCA is to record the revenue and cost associated with providing balancing service, including penalties and credits, as described in Schedule G-BAL, Rule 14, or as otherwise authorized by the CPUC. The balance in this account will be incorporated into core and noncore transportation rates as determined in PG&E’s Biennial Cost Allocation Proceeding Decision 01-11-001.


2. APPLICABILITY: The BCA balance applies to all gas rate schedules and contracts subject to the jurisdiction of the CPUC, except for those schedules and contracts specifically excluded by the CPUC.

3. REVISION DATE: Disposition of the balance in this account shall be determined in the Annual Gas True-up of Balancing Accounts advice filling, or as otherwise authorized by the Commission.

4. FORECAST PERIOD: The forecast test period will be as specified in the Cost Allocation Proceeding.

5. BCA RATES: This account does not currently have a rate component.

6. ACCOUNTING PROCEDURE: PG&E shall maintain the BCA by making entries as follows:

a. a debit entry equal to the cost of gas purchased under Schedule G-BAL as a result of over-deliveries;

b. a debit entry equal to the cost of gas purchased under a California Production Balancing Agreement (CPBA) as a result of overdeliveries;

c. a debit entry equal to the cost of gas purchased by the transmission system to provide balancing service;

d. a debit entry equal to the involuntary diversion credits to suppliers;

e. a debit entry equal to the Self Balancing Credit as described in Schedule G-BAL and Schedule G-ESISP;

f. a credit entry equal to revenues from the sale of gas commodity as a result of under-deliveries under Schedule G-BAL during the month, excluding the allowance for Revenue Fees and Uncollectible (RF&U) accounts expense;

g. a credit entry equal to the revenue from the sale of gas commodity as a result of underdeliveries under a CPBA, excluding the allowances for RF&U;

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GAS PRELIMINARY STATEMENT PART L Sheet 2

BALANCING CHARGE ACCOUNT




L. BALANCING CHARGE ACCOUNT (BCA) (Cont’d.)


h. a credit entry equal to EFO and OFO noncompliance charges, excluding the allowance for RF&U, as described in Gas Rule 14;

i. a credit entry equal to Self-Balancing noncompliance charges, as described in Schedule G-BAL;

j. a credit entry equal to the involuntary diversion usage charges excluding the allowance for RF&U;

k. a credit entry equal to local curtailment noncompliance charges, excluding the allowance for RF&U, as described in Gas Rule 14;

l. a debit or credit entry, as appropriate, to transfer to another regulatory account for rate recovery, upon approval by the Commission; and

l. an entry equal to the interest on the average of the balance in the account at the beginning of the month and the balance in the account after the entries L.6.a through L.6.k, above, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART O Sheet 1

CPUC REIMBURSEMENT FEE




O. CPUC REIMBURSEMENT FEE

1. REIMBURSEMENT FEE

a. PURPOSE: The purpose of this provision is to set forth the Public Utilities Commission Reimbursement Fee (Chapter 323, Statutes of 1983) to be paid by utilities to fund regulation by the California Public Utilities Commission (CPUC) (Public Utilities Code, Sections 401-443). The fee is ordered by the CPUC under Section 433. Surcharge fees shall be forwarded to the CPUC on a quarterly basis between the 1st and the 15th days of October, January, April and July.

b. APPLICABILITY: This reimbursement fee applies to all gas delivery service rendered under all rate schedules and contracts authorized by the CPUC, with the exception of interdepartmental sales or transfers, and sales to electric, gas, or steam heat public utilities. It is applicable within the entire territory served by the company.

c. The current CPUC Reimbursement Fee Rate is $0.00141 per therm including Revenue Fees and Uncollectible (RF&U) accounts expense for all applicable gas rate schedules (see Preliminary Statement, Part B), except for gas rate schedule G-EG (Electric Generation)

The current CPUC Reimbursement Fee Rate for gas rate schedule G-EG is $0.00006 per therm including RF&U as adopted in PG&E’s 2010 Biennial Cost Allocation Proceeding Decision 10-06-035.

2. MASTER-METERED MOBILEHOME PARK SAFETY PROGRAM SURCHARGE

a. PURPOSE: The purpose of this provision is to set forth the CPUC Mobilehome Park Safety Inspection and Enforcement Program Surcharge to be paid by mobilehome park operators with master-metered natural gas distribution systems. The surcharge will recover the CPUC's costs to implement and maintain a safety inspection and enforcement program as mandated by the CPUC under the authority granted by Public Utility Code Sections 4351-4358. Surcharge fees shall be forwarded to the CPUC on a quarterly basis between the 1st and 15th days of October, January, April and July.

b. APPLICABILITY: This surcharge applies to all gas delivery service provided to all master-metered mobilehome parks on Schedules GM, GML, GT, GTL and G-NR1.

c. RATE: The Master-Metered Mobilehome Park Safety Program Surcharge is $0.00691 per installed space per day ($0.21 per installed space per month). This rate is included in Schedule G-MHPS.

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GAS PRELIMINARY STATEMENT PART U Sheet 1

CORE BROKERAGE FEE BALANCING ACCOUNT




U. CORE BROKERAGE FEE BALANCING ACCOUNT (CBFBA)

1. PURPOSE: The purpose of the CBFBA is to ensure that any variation between the adopted brokerage fee revenue requirement and the brokerage fee revenues collected from core procurement customers flows through core transportation rates in the next Annual Gas True-up of Balancing Accounts. This account was adopted in Decision 95-12-053.

Descriptions of the terms and conditions used in this section are found in Preliminary Statement, Part C, or in Rule 1.

2. APPLICABILITY: The CBFBA applies to all core rate schedules and contracts subject to the jurisdiction of the CPUC, except for those schedules and contracts specifically excluded by the CPUC.

3. REVISION: Disposition of the balance in this account shall be determined in the Annual Gas True-up of Balancing Accounts advice filling, or as otherwise authorized by the Commission.

4. FORECAST PERIOD: The forecast test period will be as specified in the current Cost Allocation Proceeding.

5. CBFBA RATES: CBFBA rates are included in the effective rates set forth in each applicable core procurement schedule (see Preliminary Statement, Part B).

6. ACCOUNTING PROCEDURE: PG&E shall maintain the CBFBA by making entries to this account at the end of each month as follows:

a. a debit entry equal to one-twelfth of the adopted annual core brokerage fee revenue requirement, excluding the allowance for Revenue Fees and Uncollectible (RF&U) account expense;

b. a credit entry equal to brokerage fee revenue from applicable deliveries, net of RF&U;

c. a debit or credit entry, as appropriate, to transfer the balance to the Core Fixed Cost Account, for rate recovery, upon approval by the Commission; and

d. an entry equal to the interest on the average balance in the account at the beginning of the month and the balance in the account after entries U.6.a through U.6.c, above, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

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GAS PRELIMINARY STATEMENT PART V Sheet 1


(Continued)




V. PUBLIC PURPOSE PROGRAM SURCHARGE – CALIFORNIA ALTERNATE RATES FOR ENERGY ACCOUNT (PPP-CARE)

1. PURPOSE: The purpose of the PPP-CARE balancing account is to record the California Alternate Rates for Energy (CARE) shortfall associated with the Low-Income Ratepayer Assistance (LIRA) Program established by Decisions (D.) 89-07-062 and 89-09-044, as well as the expansion of the LIRA Program authorized by D.92-04-024. This account also records the CARE Program administrative costs, pursuant to Public Utilities Code Section 739.1 (b). The program was revised in D.94-12-049 and the name changed to CARE. The projected CARE shortfall and administrative expenses authorized by the California Public Utilities Commission (CPUC) are recovered through the billed surcharges that recover the authorized expenses, and other amounts received from the State of California Gas Consumption Surcharge Fund (Fund). Pursuant to D.04-08-010, Revenue Fees and Uncollectible (RF&U) accounts expense are not included in gas PPP surcharges. The balance in this account will be incorporated in the gas Public Purpose Program (PPP) surcharge advice filing in accordance with D.04-08-010.

As described and tracked in the Public Purpose Program Surcharge Memorandum Account (PPP-MA), Preliminary Statement BB, PPP surcharge amounts billed to customers are remitted quarterly to the California State Board of Equalization. The PPP-CARE surcharges are subsequently returned to PG&E from the Fund, with interest, and may include interstate pipeline and third party surcharges. The CARE portion of interstate pipeline and third party amounts received from the Fund and recorded in the PPP-MA are transferred to this balancing account. The interest recorded in this balancing account is described in the INTEREST section.

Descriptions of the terms and definitions used in this section are found in Preliminary Statement, Part C, or in Rule 1. Refer to Section C.8 for the CARE shortfall computation.

2. APPLICABILITY: The PPP-CARE balance applies to all non-CARE rate schedules and contracts subject to the jurisdiction of the CPUC, except for those schedules and contracts specifically excluded by the CPUC and Public Utility Code Section 896.

3. REVISION DATE: The revision date applicable to the PPP-CARE shall coincide with the revision date of the gas PPP surcharge, or at other times, as ordered by the CPUC.

4. INTEREST: Amounts recorded in the PPP-CARE earn interest at the CPUC authorized rate (Accounting Procedure 7.g). Decision 04-08-010 requires that while the billed surcharge amounts are in the possession of the State, the interest that applies to these amounts is the actual amount of interest that accrued while in the possession of the State. Therefore, Accounting Procedure 7.f. adjusts the PPP-CARE for interest earned on the surcharge amounts while in the possession of the State.


6. RATES: PPP-CARE rates are set forth in Schedule G-PPPS (See Preliminary Statement Part B), as applicable.

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Revised Cal. P.U.C. Sheet No. 33490-G Cancelling Revised Cal. P.U.C. Sheet No. 28775-G*

GAS PRELIMINARY STATEMENT PART V Sheet 2





V. PUBLIC PURPOSE PROGRAM SURCHARGE – CALIFORNIA ALTERNATE RATES FOR ENERGY ACCOUNT (PPP-CARE) (Cont’d.)

7. ACCOUNTING PROCEDURE: PG&E shall make the following entries to the PPP-CARE at the end of each month:

a. a debit entry equal to the CARE shortfall resulting from core commercial deliveries under Schedule G-CARE, and customer charges under Schedule GL1-NGV, excluding the allowance for RF&U;

b. a debit entry equal to the CARE shortfall amount from the CARE Discount rate component, excluding the allowance for RF&U;

c. a debit entry equal to all monthly administrative costs allocated to the gas CARE Program that include, but are not limited to, outreach, marketing, regulatory compliance, certification and verification, billing, measurement and evaluation, and capital improvements and upgrades to communications and processing equipment;

d. a credit entry equal to the PPP-CARE surcharges billed for the month, net of actual customer accounts written off, as applicable;

e. a credit entry to transfer the CARE portion of the interstate pipeline and third-party surcharge amounts received from the Fund and recorded in the PPP-MA;

f. an entry to transfer the CARE interest portion of the balance in the PPP-MA, as applicable;

g. a debit or credit entry, as appropriate, equal to any amounts authorized by the Commission to be recorded in this account; and

h. an entry equal to the interest on the average balance in the account at the beginning of the month and the balance in the account after entries 7.a. and 7.g., above, at a rate equal to one-twelfth the interest rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor.

8. REASONABLENESS REVIEW: In conjunction with the appropriate proceeding, the utility shall file with the Commission an annual report on the CARE program, reporting on the reasonableness of recorded Program administrative costs included in the PPP-CARE balancing account during the previous year. CARE administrative costs shall include, but are not limited to, the costs specified in Section 739.1 (b) of the Public Utilities Code.

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GAS PRELIMINARY STATEMENT PART Y Sheet 2

CUSTOMER ENERGY EFFICIENCY ADJUSTMENT

(Continued)




Y. CUSTOMER ENERGY EFFICIENCY ADJUSTMENT (CEEA) (Cont’d.)

5. Customer Energy Efficiency Incentive Account (CEEIA): The following entries will be made to this subaccount each month or as applicable:

a. A debit or credit entry equal to the gas portion of CEE shareholder incentives earned or penalties incurred by PG&E, as authorized by the Commission to be recovered in rates;

b. A credit entry equal to the revenue from the CEE Incentive Rate component, excluding an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense;

c. A debit or credit entry equal to any amounts authorized by the Commission to be recorded in this subaccount;

d. A debit or credit entry, as appropriate, to transfer the balance to other accounts for recovery in rates, upon approval by the Commission; and

e. Interest does not accrue in this subaccount pursuant to Decision (D.) 07-09-043.

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GAS SCHEDULE G-ESISP Sheet 1

EXCHANGE SERVICE THROUGH ISP FACILITIES

(Continued)




APPLICABILITY: This rate schedule* provides for service to a PG&E Customer utilizing the storage facilities owned by an Independent Storage Provider (ISP) through an exchange of gas with the ISP (Exchange Service). PG&E and the ISP must execute an ISP-PG&E Exchange Agreement (Form 79-1089). To qualify for service under this schedule, a Customer must be classified as one of the following two types of Customers:

1. Noncore End-Use Customer with historical or potential average monthly use, through a single meter, in excess of 20,800 therms, excluding those months during which usage was 200 therms or less. In addition, the Customer must take service under either Schedule G-NT or G-EG, as applicable, and unless specified herein, is subject to all of the provisions of the applicable rate schedule; or,

Producer Customer that has executed operating and balancing agreements, including a California Production Balancing Agreement (CPBA) (Form 79-944), with PG&E, pursuant to Rule 21.

TERRITORY: Schedule G-ESISP is available only to Customers connected to PG&E metering facilities that are in turn interconnected with storage facilities owned by an ISP.

RATES: Noncore End-Use Customers will pay the rates and charges under Schedule G-NT or Schedule G-EG, as applicable. Customer will also be subject to the Exchange Fee specified in the G-ESISP Service Agreement (Form 79-1090). Applicable rates and fees will be specified in the Customer’s Natural Gas Service Agreement (NGSA) (Form 79-756).

Producers will pay the Exchange Fee specified in the G-ESISP Service Agreement. (Form 79-1090)

EXCHANGE FEE: The Exchange Fee, excluding Revenue Fees and Uncollectible (RF&U), i will be paid by PG&E to the ISP for the Exchange Service on all metered volumes. The Exchange Fee charged to a Noncore End-Use Customer shall not be less than the Self Balancing Credit specified in Schedule G-BAL, and to a Producer Customer shall not be less than zero (0). The Exchange Fee charged to any Customer shall not be greater than the Schedule G-NT Winter Tier 2 Distribution-Level Rate.

The total charge for Exchange Service will be based upon the volume of gas, in therms, that is measured by the PG&E-owned metering facilities located between the Customer and the ISP.

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* PG&E’s gas tariffs are available on-line at www.pge.com.



GAS SCHEDULE G-SUR Sheet 1

CUSTOMER-PROCURED GAS FRANCHISE FEE SURCHARGE

(Continued)




stAPPLICABILITY:

Pursuant to California State Senate Bill No. 278 (1993) and pursuant to PU Code sections 6350-6354, this schedule applies to all gas volumes procured by Customers from third-party entities and transported by PG&E (“Customer-procured gas”) with the following exceptions:

a. The state of California or a political subdivision thereof;

b. One gas utility transporting gas for end use in its Commission-designated service area through another utility’s service area;

c. A utility transporting its own gas through its own gas transmission and distribution system for purposes of generating electricity or for use in its own operations;

d. Cogeneration Customers and other electrical generation facilities that meet an overall electric efficiency of at least 45%, for that quantity of natural gas billed under Schedule G-EG; and

e. Advanced Electrical Distributed Generation Technology that meets all of the

conditions specified in Public Utilities Code Section 379.8 that is first operational at a site prior to January 1, 2016.

TERRITORY: Schedule G-SUR applies everywhere PG&E provides natural gas service.

RATES: The Customer-procured gas Franchise Fee Surcharge is comprised of the following components:

a. The monthly core Weighted Average Cost of Gas (WACOG), exclusive of storage costs and Revenue Fees and Uncollectible (RF&U) accounts expense, which is multiplied by:

Per Therm

$0.24485

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b. The Franchise Fee factor* adopted in PG&E’s most recent General Rate Case, which is .........................................................

0.014071

The G-SUR Franchise Fee Surcharge is ............................................... $0.00345 (

SURCHARGE RECOVERY:

The surcharge will be shown on the Customer’s monthly bill based on volumes procured by the Customer from a third party and transported by PG&E (metered usage).

DELINQUENT SURCHARGES:

In the event that payment on a transportation Customer’s closed account becomes more than 90 days delinquent or a transportation Customer notifies the utility that they refuse to pay the surcharge, PG&E shall, within 30 days, notify the municipality of the delinquency and provide information on the name and address of the delinquent transportation Customer and the surcharge amount owed. PG&E shall not be liable for delinquent surcharges.

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* Does not include Uncollectibles factor of 0.003406.



GAS RULE NO. 1 Sheet 5

DEFINITIONS

(Continued)




COMMON USE AREAS: Those areas that may be shared or used by occupants within a multifamily accommodation, including, but not limited to, laundry room, recreation room, swimming pool, tennis courts, gardens, hall/outdoor lighting.

COMPANY: Pacific Gas and Electric Company (PG&E).

COMPANY’S OPERATING CONVENIENCE: The use, under certain circumstances, of facilities or practices not ordinarily employed which contribute to the overall efficiency of PG&E’s operations; the term does not refer to customer convenience nor to the use of facilities or adoption of practices required to comply with applicable laws, ordinances, rules, regulations, or similar requirements of public authorities.

CONSUMER PRICE INDEX: The Index, as published monthly by the Bureau of Labor Statistics in its “Consumer Price Index Detailed Report”; specifically therein referred to as the “San Francisco-Oakland Consumer Price Index.”

CORE END-USE CUSTOMER: A Core End-Use Customer is a Customer physically connected to the local distribution system. Core End-Use Customers normally lack alternatives to natural gas service. Core End-Use Customers include all residential Customers, and non-residential Customers whose natural gas use does not meet the minimum usage requirements specified in the noncore rate schedules, or whose gas use meets the minimum usage requirements, but do not elect to be classified as a Noncore End-Use Customer.

CORE PROCUREMENT GROUP: Core Transport Groups and PG&E’s Core Gas Supply Department.

CORE TRANSPORT AGENT: An individual or company that contracts with PG&E and participating core gas transportation service Customers as the responsible agent to manage natural gas deliveries to PG&E on behalf of a Core Transport Group.

CORE TRANSPORT GROUP: Any combination of core Customers (individual commercial and/or residential customers) whose total gas use is greater than or equal to 120,000 therms on an annual basis. The aggregation of gas accounts into a Core Transport Group is needed for core Customers to qualify for core gas transportation service.

COST OF OWNERSHIP (COO): A monthly charge applied to special facilities to recover the cost to PG&E of operating the special facility. When applicant-financed the charge includes the cost components for operations and maintenance (O&M), administration and general expenses (A&G), property taxes, and Revenue Fees and Uncollectible (RF&U) accounts expense, and the cost of replacement facilities at no additional cost for sixty (60) years The applicant-financed percentage is also used to calculate COO charges on unsupported distribution line extension costs. See Rule 15.E.6

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DEFINITIONS

(Continued)




RECREATIONAL VEHICLE: A recreational vehicle (RV), as defined in the California Health and Safety Code, is a motor home, slide-in camper, park trailer, or camping trailer, with or without motive power, designed for human habitation for recreational or emergency occupancy.

RECREATIONAL VEHICLE PARK: A recreational vehicle (RV) park is an area or tract of land or a separate designated section within a mobile home park where one or more lots are occupied by owners or users of recreational vehicles.

REFINERY: (1) Establishments primarily engaged in producing gasoline, kerosene, distillate fuel oils, residual fuel oils, and lubricants, through fractionation or straight distillation of crude oil, redistillation of unfinished petroleum derivatives, cracking or other processes. Establishments of this industry also produce aliphatic and aromatic chemicals as byproducts; and (2) Establishments primarily engaged in hydrogen manufacturing for sale in compressed liquid, and solid forms.

REQUIREMENT: A Customer’s requirement for any period is the sum of the Customer’s metered gas use and the customer’s curtailed deliveries, expressed in therms.

RESIDENTIAL CUSTOMER: Class of customers whose dwellings are single-family units, multi-family units, mobilehomes or other similar living establishments (see “Residential Dwelling Unit” and “Residential Hotel”). A customer who meets the definition of a Residential Customer will be served under a residential rate schedule if 50% or more of the annual energy use on the meter is for residential end-uses. (See “Mixed Use”)

RESIDENTIAL DWELLING UNIT: A group of rooms, such as a house, a flat, or an apartment which provides complete family living facilities in which the occupant(s) normally cooks meals, eats, sleeps, and carries on the household operations incidental to domestic life.

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DEFINITIONS

(Continued)




RESIDENTIAL HOTEL: A hotel establishment which provides lodging as a primary or permanent residence and has at least 50 percent of the units or rooms leased for a minimum period of one month and said units are occupied for nine months of the year. Residential hotels do not include establishments such as guest or resort hotels, resort motels or resort ranches, tourist camps, recreational vehicle parks, half-way houses, rooming houses, boarding houses, dormitories, rest homes, military barracks, or a house, apartment, flat or any residential unit which is used as a residence by a single family or group of persons.

REVENUE FEES AND UNCOLLECTIBLE: Revenue Fees and Uncollectible (RF&U) can be used conjunctively or independently of each other. Revenue Fees include authorized expenses for the use of public rights-of-way (franchise fees), and the San Francisco Gross Receipts tax (SFGR) as authorized in the 2017 GRC. Uncollectibles include accounting expenses due to bad debts. Collectively, the RF&U factor will include franchise fees, SFGR, and uncollectibles. Rates for retail customers include a component for RF&U, as adopted in PG&E’s General Rate Case. Rates for wholesale customers include a component for the revenue fees only, per Decision 87-12-039.

RULES: Tariff sheets which cover the application of all rates, charges, and services, when such applicability is not set forth in and is a part of the rate schedules.

SCHEDULED METER READING DATE: The date PG&E has scheduled a Customer’s meter to be read for the purposes of ending the current billing cycle and beginning a new one. PG&E’s meter reading schedule is published annually, but is subject to periodic change.

SERVICE PIPE: All pipe, valves, and fittings from and including the connection at the main, up to and including the stop-cock on the riser.

SERVICE-PIPE EXTENSION: Extension of a Service Pipe as defined above, in accordance with the service-extension rules.

SHRINKAGE: The amount of gas used by PG&E’s Gas Department and the lost and unaccounted for supply, both of which are a function of moving gas for a Customer.

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DEFINITIONS

(Continued)




SMALL BUSINESS CUSTOMER: A non-residential Customer with annual gas usage of 10,000 therms, or less, per meter during the most recent 12 month period, or who meets the definition of a “micro-business” under California Government Code 14837. This definition does not include non-residential Customers who are on a fixed usage or unmetered usage rate schedule.

SMARTMETER™: Trademark used by PG&E with permission of trademark owner for use in conjunction with PG&E's Advanced Metering Infrastructure (AMI) project (approved by the Commission in D.06-07-027) and in conjunction with the marketing of any or all related goods and services of PG&E associated with AMI.

STANDARD ATMOSPHERIC PRESSURE: A pressure of 14.73 pounds per square inch absolute (psia).

STANDARD CUBIC FOOT OF GAS: The quantity of gas that occupies one cubic foot at standard temperature under standard atmospheric pressure and is free of water vapor (dry), unless otherwise specified.

STANDARD TEMPERATURE: 60 degrees Fahrenheit, based on the international temperature scale.

STORAGE INJECTION: Quantities of gas delivered into storage facilities for later use by Customers.

STORAGE WITHDRAWAL: Quantities of gas delivered from storage facilities for use by Customers.

STRAIGHT FIXED VARIABLE (SFV): A rate design method which allocates all fixed costs to the demand charge and all variable costs to the commodity, or usage, component.

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Original Cal. P.U.C. Sheet No. 33498-G


DEFINITIONS




STUB SERVICE: A lateral pipe, including valves and fittings, from and including the connection at the main to a dead end near the curb or property line of the street in which the main is located.

SUBMETERING: Where the master-metered customer installs, owns, maintains, and reads the meters for billing the tenants in accordance with Rule 18.

TARIFF SCHEDULES: The entire body of effective rates, rentals, charges, and rules, collectively, of PG&E, including title page, preliminary statement, rate schedules, rules, sample forms, service area maps, and list of contracts and deviations.

TARIFF SHEET: An individual sheet of PG&E’s tariffs.

TEMPORARY SERVICE: Service for enterprises or activities which are temporary in character or where it is known in advance that service will be of limited duration. Service which, in the opinion of PG&E, is for operations of a speculative character of which the permanence has not been established is also considered temporary service.

TRACT OR SUBDIVISION: An area for family dwellings which may be identified by filed subdivision plans or as an area in which a group of dwellings may be constructed about the same time, either by a large scale builder or by several builders working on a coordinated basis.

TRANSMISSION SYSTEM: The Transmission System is PG&E’s backbone and local gas transmission lines, including gathering and Stanpac lines.

UTILITY: Pacific Gas and Electric Company (PG&E).

UTILITY USERS TAX: A tax imposed by local governments on PG&E’s customers. PG&E is required to bill customers within the city or county for the taxes due, collect the taxes from customers, and then pay the taxes to the city or county. The tax is calculated as a percentage of the charges billed by PG&E for energy use.

WHOLESALE/RESALE CUSTOMER: A Customer who takes service under gas Schedule G-WSL—Gas Transportation Service to Wholesale/Resale Customers, which applies to the transportation of natural gas for resale.

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GAS TABLE OF CONTENTS Sheet 1

(Continued)




TITLE OF SHEET

CAL P.U.C. SHEET NO.

Title Page ......................................................................................................................................... 33499*-G Rate Schedules ......................................................................................................................33500,33501*-G Preliminary Statements...........................................................................................................33502*,33503-G Preliminary Statements, Rules ........................................................................................................... 33504-G Rules, Maps, Contracts and Deviations ............................................................................................ 33216*-G Sample Forms ............................................................................. 31943,32986,32987,32886,33505,32888-G

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(Continued)




SCHEDULE

TITLE OF SHEET


Rate Schedules

Residential

G-1 Residential Service ............................................................................................... 33385,23487-G G1-NGV Residential Natural Gas Service for Compression on Customers’ Premises ........ 33391,23734-G GL-1 Residential CARE Program Service ...................................................................... 33392,32340-G GL1-NGV Residential CARE Program Natural Gas Service for Compression

on Customers’ Premises .................................................................................... 33393,23740-G

GM Master-Metered Multifamily Service ........................................................... 33394,32343,23019-G GML Master-Metered Multifamily CARE Program Service ................................. 33395,32345,23027-G GS Multifamily Service ..................................................................................... 33396,32347,23215-G GSL Multifamily CARE Program Service............................................................ 33397,32349,23216-G GT Mobilehome Park Service .......................................................................... 33398,32351,31922-G GTL Mobilehome Park CARE Program Service ...................................... 33399,32353,23502,31923-G G-10 Service to Company Employees ...................................................................................... 11318-G G-EFLIC Energy Financing Line Item Charge (EFLIC) Pilot ................32214,32215,32216,32217,32218-G

G-MHPS Master-Metered Mobilehome Park Safety Surcharge ...................................................... 22034-G Rate Schedules

Non-Residential

G-NR1 Gas Service to Small Commercial Customers ...................................................... 33389,30672-G G-NR2 Gas Service to Large Commercial Customers ...................................................... 33390,30673-G G-CP Gas Procurement Service to Core End-Use Customers .................................................. 33386-G G-CPX Crossover Gas Procurement Service To Core End-Use Customers ................................ 33375-G G-NT Gas Transportation Service to Noncore End-Use Customers ......... 33125,33126,22037,22038-G

G-EG Gas Transportation Service to Electric Generation ......................... 33120,33121,25038,25039-G G-ESISP Exchange Service Through ISP Facilities ............................................................. 33492,24365-G (T) G-WSL Gas Transportation Service to Wholesale/Resale Customers ................. 331278,21882,22045-G G-BAL Gas Balancing Service for Intrastate Transportation Customers ............................. 29782,24457,

.............. 29783,33089,22048,24458,24459,24460,26610,24461,20042,24462,24463,27708-G

G-SFS Standard Firm Storage Service ....................................................... 33095,22140,30677,22300-G G-NFS Negotiated Firm Storage Service .......................................................................... 33093,30870-G G-NAS Negotiated As-Available Storage Service ........................................................................ 33092-G G-CFS Core Firm Storage .......................................................................... 33090,32818,32819,32820-G G-AFT Annual Firm Transportation On-System ..................................................... 30655,33087,30656-G




(Continued)




SCHEDULE

TITLE OF SHEET


Rate Schedules Non-Residential

G-AFTOFF Annual Firm Transportation Off-System .................................................... 30657, 33088,22057-G G-SFT Seasonal Firm Transportation On-System Only ........................................ 30678, 33096,22178-G G-AA As-Available Transportation On-System............................................................... 30651, 33085-G G-AAOFF As-Available Transportation Off-System ............................................................... 30653, 33086-G G-NFT Negotiated Firm Transportation On-System ............................................... 30666,30667,30668-G G-NFTOFF Negotiated Firm Transportation Off-System ............................................... 30669,30670,30671-G G-NAA Negotiated As-Available Transportation On-System .................................. 30660,30661,22184-G G-NAAOFF Negotiated As-Available Transportation Off-System .................................. 30662,30663-22913-G G-OEC Gas Delivery To Off-System End-Use Customers ................................................. 30674,22264-G G-CARE CARE Program Service for Qualified Nonprofit Group Living and Qualified Agricultural

Employee Housing Facilities .......................................................................................... 23367-G

G-XF Pipeline Expansion Firm Intrastate Transportation Service ................................... 33097,32782-G G-PARK Market Center Parking Service .............................................................................. 33094,18177-G

Rate Schedules Other

G-LEND Market Center Lending Service ............................................................................. 33091,18179-G G-CT Core Gas Aggregation Service .......................... 31674,31675,31676,30857,30858,30859,32733,

.............................................. 30861,32797,32821,30864,30865,29402,30866,30867,30868-G

G-CRED Billing Credits for CTA-Consolidated Billing ...................................................................... 20063-G G-SUR Customer-Procured Gas Franchise Fee Surcharge ....................................................... 33493*-G (T) G-PPPS Gas Public Purpose Program Surcharge ............................................................... 33026,23704-G G-ESP Consolidated Pacific Gas and Electric Company Billing Services to Core

Transport Agents ........................................................................................................... 21739-G

G-OBF On-Bill Financing Loan Program ................................................................ 28306,28307,28308-G G-OBR On-Bill Repayment (OBR) Pilots ........................................................................... 31548-31554-G G-SOP Residential Gas SmartMeter

TM Opt-Out Program .................................................. 31912,31913-G

Rate Schedules Experimental

G-NGV1 Experimental Natural Gas Service for Compression on Customers Premises............................................................................................................. 33321,27653-G

G-NGV2 Experimental Compressed Natural Gas Service ................................................... 33322,27655-G G-NGV4 Experimental Gas Transportation Service to Noncore Natural Gas

Vehicles ................................................................................................... 33123,33124,27658-G

G-LNG Experimental Liquefied Natural Gas Service ......................................................... 33122,21890-G




(Continued)




PART

TITLE OF SHEET



Part A Description of Service Area and General Requirements ..................... 31690,31691,31692,14618,

................................................................................. 14619,14620,14621,14622,14623,31698-G

Part B Default Tariff Rate Components ............................. 33424*,33425*,33426*,33427*,33428*,33429*, ............................................................. 33430*,33431,33143,33432,23433,33434,33435,33436, ........................................................... 33437,33438,33439,33440,33441,33115,33025,30640-G

(T) (T) (T)

Part C Gas Accounting Terms and Definitions ..................................... 33446,33447,33448,33118,32449, ................................................ 33450,28881,33451,33452,33453,33080,28885,33454,32755-G

(T) (T)

Part D Purchased Gas Account .................................................................... 31163,33464,33465,31164-G (T) Part F Core Fixed Cost Account ................................................................... 31165,33480,32953,33481-G (T) Part J Noncore Customer Class Charge Account ........................................ 30594,33482,33483,33484-G (T) Part L Balancing Charge Account ...................................................................................... 33485,33486-G (T) Part O CPUC Reimbursement Fee ................................................................................................ 33487-G (T) Part P Income Tax Component of Contributions Provision ................................................ 32471,13501-G Part Q Affiliate Transfer Fees Account .......................................................................................... 23275-G Part S Interest ............................................................................................................................... 12773-G Part T Tax Reform Act of 1986 ...................................................................................................... 12775-G Part U Core Brokerage Fee Balancing Account ............................................................................ 33488-G (T) Part V California Alternate Rates For Energy Account ...................................................... 33489,33490 -G (T) Part Y Customer Energy Efficiency Adjustment ........................................... 28301,33491,32039,28664-G (T)




(Continued)




PART

TITLE OF SHEET



Part AC Catastrophic Event Memorandum Account ............................................................... 14178,14179-G Part AE Core Pipeline Demand Charge Account ................................................................... 29525,33421-G (T) Part AG Core Firm Storage Account .................................................................................................. 33422-G (T) Part AN Hazardous Substance Mechanism........................................... 23281,33423,23283,16693,32964-G (T) Part AW Self-Generation Program Memorandum Account ................................................................ 33442-G (T) Part BA Public Purpose Program-Energy Efficiency .............................................................. 23360,23361-G Part BB Public Purpose Program Memorandum Account ...................................................... 23362,29327-G Part BH Public Purpose Program Surcharge-Low Income Energy Efficiency

Balancing Account ............................................................................................................ 33443-G

(T) Part BI Public Purpose Program Surcharge-Research, Development and Demonstration

Balancing Account ................................................................................................. 33444,23366-G

(T) Part BQ Pension Contribution Balancing Account .................................................................. 24853,24224-G Part BS Climate Balancing Account .................................................................................................. 33445-G (T) Part BT Non-Tariffed Products and Services Balancing Account ...................................................... 26710-G Part CA California Solar Initiative Thermal Program Memorandum Account .......................... 33455,28060-G (T) Part CI AB32 Cost of Implementation Fee Memorandum Account – Gas ........................................ 28673-G Part CK TID Almond Power Plant Balancing Account ............................................................ 28889,28890-G Part CL Transmission Integrity Management Program Balancing Account ................. 33081,33082,33456-G (T) Part CN Topock Adder Projects Balancing Account .......................................................................... 33457-G (T) Part CO Adjustment Mechanism For Costs Determined In Other Proceedings 32825,33458,33459,33460-G (T) Part CP Gas Transmission & Storage Revenue Sharing Mechanism .............. 32758,33461,33462,33463-G (T) Part CS Tax Act Memorandum Account – Gas ...................................................................... 33252,33253-G Part CV Revised Customer Energy Statement Balancing Account - Gas (RCESBA-G) ................... 29617-G Part CW Gas Pipeline Expense and Capital Balancing Account .................................. 32988,32989,32990-G Part CX Core Gas Pipeline Safety Balancing Account ........................................................... 31681,31682-G Part CY NonCore Gas Pipeline Safety Balancing Account ..................................................... 31683,31684-G Part CZ California Energy Systems for the 21st Century Balancing Account .................................. 30264*-G Part DA Statewide Marketing, Education and Outreach Expenditure Balancing Account ................. 33043-G Part DC Energy Data Center Memorandum Account – Gas .............................................................. 31288-G Part DB Mobile Home Park Balancing Account ................................................................................. 33466-G (T) Part DD Gas Transmission & Storage Memorandum Account (GTSMA) ................................. 32761,33467,

.................................................................................................................... 33468,33469,33470-G (T) (T)

Part DE Gas Leak Survey and Repair Balancing Account (GLSRBA) ......................... 32210,32211,31826-G Part DF SmartMeter

TM Opt-Out Program Balancing Account – Gas (SOPBA-G) ........ 32304,32305,32306-G

Part DG Disconnection Memorandum Account - Gas (DMA-G)......................................................... 31695-G Part DH Gas Programs Balancing Account (GPBA) .................................................... 32397,33471,33472-G (G) Part DI Greenhouse Gas Expense Memorandum Account - Gas (GHGEMA-G) ............................. 33473-G (T) Part DJ Energy Efficiency Financing Balancing Account - Gas (EEFBA-G)............ 32040*,32041*,32042*-G Part DK Shareholder-Funded Gas Transmission Safety Account ............................... 32474,32475,32476-G

Part DM Assembly Bill 802 Memorandum Account - Gas .................................................................. 33474-G (T) Part DN Line 407 Memorandum Account (L407MA) ......................................................................... 33475-G (T)




(Continued)




PART

TITLE OF SHEET



Part DO Hydrostatic Pipeline Testing Memorandum Account ........................................... 32805-G

Part DP Transmission Integrity Management Program Memorandum Account ............... 33476-G (T)

Part DQ Engineering Critical Assessment Balancing Account (ECABA)........................... 32809-G

Part DR Hydrostatic Station Testing Memorandum Account (HSTMA)............................. 33084-G

Part DS Work Required by Others Balancing Account (WROBA) .................................... 33477-G (T)

Part DT Critical Document Program Memorandum Account (CDPMA) ............................ 32812-G Part DU Z-Factor Memorandum Account (ZFMA-G) ............................................. 33478,33479-G (T)

RULE

TITLE OF SHEET

Rules

Rule 01 Definitions ................................................. 31083,26782,31559,31560,33494,31562,24120,31563, ..................................... 22924,29263, 29264,29265,29673,29267,33495,33496,33497,33498-G

(T) (T)

Rule 02 Description of Service .................................................. 23062,23063,23064,23065,23066,32405-G Rule 03 Application for Service ............................................................................................ 27248,27249-G Rule 04 Contracts ........................................................................................................................... 17051-G Rule 05 Special Information Required on Forms ...................................................... 30088,32872,32873-G Rule 06 Establishment and Reestablishment of Credit ............................................. 22126,30687,31329-G Rule 07 Deposits .................................................................................................................. 31330,28655-G Rule 08 Notices .................................................................................... 31924,17580,31925,30689,31926-G Rule 09 Rendering and Payment of Bills .................................................31914,24129,31381,33305,31928,

....................................................................................................... 27345,31167,33306,32307-G

Rule 10 Disputed Bills .............................................................................................. 18214,18215, 18216-G Rule 11 Discontinuance and Restoration of Service .................... 31699,31929,18219,18220,27251,31930,

............................................................ 18223,18224,18225,18226,18227,27252,31931,19710-G

Rule 12 Rates and Optional Rates ............................................ 18229,27253,24132,21981,21982,24474-G Rule 13 Temporary Service ............................................................................................................ 22832-G Rule 14 Capacity Allocation and Constraint of Natural Gas Service ................. 18231,18232,18233,18234-

......................................... 18235,30690,30691,30692,30693,30694,30695,30696,30697,30698, ...................................... 28283,30699,30700,30701,30702,29787,28289,28290,30703,28292-G

Rule 15 Gas Main Extensions ..................... 21543,18802-18803,32408,20350,29271,31168,26827,21544, ............................................................ 21545,22376,22377,22378,22379,26828,26829,18814-G

Rule 16 Gas Service Extensions ................. 21546,18816,17728,17161,18817,18818,18819,18820,18821, ....................................................................... 18822,29273,18824,18825,17737,18826,18827-G

Rule 17 Meter Tests and Adjustment of Bills for Meter Error ..................14450,28656,28764,28770,28771, .................................................................................................................. 28772,28773,28774-G

Rule 17.1 Adjustment of Bills for Billing Error ............................................................... 22936,28657,29274-G Rule 17.2 Adjustment of Bills for Unauthorized Use .................................................... 22937,14460,14461-G Rule 18 Supply to Separate Premises and Submetering of Gas ............................... 22790,17796,13401-G Rule 19 Medical Baseline Quantities......................................................................... 21119,31932,21121-G




(Continued)




FORM

TITLE OF SHEET


Sample Forms

Non-Residential

79-1089 Independent Storage Providers (ISP) – PG&E Exchange Agreement ............................. 33419-G (T) 79-1090 G-ESISP Service Agreement ........................................................................................... 33420-G (T) 79-1091 G-ESISP Service Relocation Agreement ......................................................................... 30038-G Sample Forms

Miscellaneous

62-0562 Gas & Electric Facilities Transfer Agreement - Declaration .............................................. 30755-G 62-0579 Design / Construction Change Order Request ................................................................. 29981-G 62-4501 Absolving Service Agreement .......................................................................................... 29989-G 62-4527 Agreement to Perform Tariff Schedule Related Work ..................................................... 29990*-G 62-4778 Cancellation of Contract ................................................................................................... 31700-G 79-861 Electronic Data Interchange (EDI) - Trading Partner Agreement ..................................... 30761-G 79-936 Deed of Conveyance ........................................................................................................ 30762-G 79-937 Assignment Agreement .................................................................................................... 30315-G 79-1039 Rate Schedule Selection Customer Agreement ............................................................... 32135-G 79-1040 Non-Disclosure and Use of Information Agreement ......................................................... 30765-G 79-1041 Notice of Bill Guarantee Termination................................................................................ 30033-G 79-1042 APS/Auto Pay Customer Application................................................................................ 23185-G 79-1043 Irrevocable Standby Letter of Credit ................................................................................. 30034-G 79-1095 Authorization to Receive Customer Information or Act Upon a Customer’s Behalf .......... 32877-G

79-1096 Authorization to Receive Customer Information or Act Upon a Customer’s Behalf (Spanish) ...................................................................................................................................... 32878-G

79-1097 Request Change of Mailing Address to a Third Party Change of Address ....................... 30767-G 79-1099 Property Manager Authorization to Receive Owner Information or Act on an Owner’s Behalf

...................................................................................................................................... 30590-G

79-1104 Billing Calculation Service Agreement.............................................................................. 30768-G 79-1118 General Off-Bill and On-Bill Financing Loan Agreement .................................................. 30318-G 79-1126 Off-Bill and On-Bill Financing Loan Agreement for Self-Installed Projects ....................... 30319-G 79-1128 Affidavit in Support of Customer Claim as Qualifying as a Small Business Customer Under

Government Code Section 14837 ................................................................................. 30769-G

79-1139 Notice of Payment Default ................................................................................................ 30043-G 79-1143 California State Government Customers On-Bill Financing Loan Agreement .................. 30320-G 79-1031 Community Choice Aggregator Non-Disclosure Agreement ........................................... 30437*-G 79-1156 Authorization To Add Loan Charges To Utility Bill (Residential) ...................................... 32226-G 79-1157 Authorization To Add Loan Charges To Utility Bill (Non-Residential) ............................... 32227-G 79-1173 Energy Efficiency Financing Pilot Programs Authorization or Revocation

of Authorization to Release Customer Information .......................................................... 32487*-G

ATTACHMENT 2

Summary of Revise Tariff Sheets for AL - 3848-G/5082-E

Page 1 of 7

Electric Tariffs

Tariff Type Tariff Name

Sheet # Current Text Proposed Text

Electric Preliminary Statements CG 2 franchise fees and uncollectible accounts expense


Electric Preliminary Statements CP 4 Franchise Fees and Uncollectible (FF&U) Accounts expense

Revenue Fees and Uncollectible (RF&U) Accounts expense

Electric Preliminary Statements CP 9 FF&U accounts expense Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements CQ 1 Franchise Fees and Uncollectible (FF&U) Accounts expense


Electric Preliminary Statements CZ 1 franchise fees and uncollectible accounts expense (FF&U)


Electric Preliminary Statements CZ 2 Franchise Fees & Uncollectible Accounts expense

FF&U


RF&U

Electric Preliminary Statements CZ 3 franchise fees and uncollectible accounts expense (FF&U)


Electric Preliminary Statements CZ 4 Franchise fees and uncollectible

FF&U

- Revenue Fees and Uncollectible (RF&U) accounts expense

RF&U

Electric Preliminary Statements DA 1 franchise fees and uncollectible accounts expense (FF&U)


Electric Preliminary Statements DT 1 franchise fees and uncollectible accounts expenses


Electric Preliminary Statements EM 1 FF&U Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements EO 2 FF&U Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements EX 2 Franchise Fees and Uncollectibles (FF&U) expense


Electric Preliminary Statements FD 1 franchise fees and uncollectibles Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements FM 2 franchise fees and uncollectibles Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements FS 1 Franchise Fees and Uncollectible (FF&U) Accounts expense


Electric Preliminary Statements FU 1 FF&U Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements FU 2 FF&U RF&U

Electric Preliminary Statements FY 1 FF&U Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements FY 2 FF&U RF&U

Electric Preliminary Statements FY 3 franchise fees and uncollectibles Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements GB 2 franchise fees & uncollectible accounts expense (FF&U)

FF&U


RF&U

ATTACHMENT 2


Page 2 of 7



Electric Preliminary Statements GC 1 franchise fees & uncollectibles (FF&U)

FF&U


RF&U

Electric Preliminary Statements GH 1 - Franchise Fees and Uncollectible Allowance Expense (FF&U)

FF&U

- Revenue Fees and Uncollectible (RF&U) accounts expense

RF&U

Electric Preliminary Statements GJ 1 Franchise Fees and Uncollectible Allowance Expense (FF&U)


Electric Preliminary Statements GL 1 Franchise Fees and Uncollectible Accounts expense (FF&U)

FF&U


RF&U

Electric Preliminary Statements GM 1 Franchise Fees and Uncollectible Accounts expense (FF&U)

FF&U


RF&U

Electric Preliminary Statements GP 1 Franchise Fees and Uncollectible (FF&U) expense


Electric Preliminary Statements GP 2 FF&U RF&U

Electric Preliminary Statements GP 3 FF&U RF&U

Electric Preliminary Statements GR 1 franchise fees and uncollectible (F&FU)

F&FU


RF&U

Electric Preliminary Statements GR 2 FF&U RF&U

Electric Preliminary Statements GS 1 Franchise Fees and Uncollectible (FF&U)


Electric Preliminary Statements GS 2 FF&U RF&U

Electric Preliminary Statements GT 1 FF&U Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Preliminary Statements GU 1 Franchise Fees and Uncollectible Accounts Expense (F&U)


Electric Preliminary Statements GV 1 Franchise Fees & Uncollectibles (FF&U)


Electric Preliminary Statements GY 1 Franchise Fees and Uncollectibles (FF&U)

FF&U


RF&U

Electric Preliminary Statements HB 1 Revenue and Franchise fees and uncollectible (RF&U)


Electric Preliminary Statements M 1 franchise fees and uncollectibles accounts expense (FF&U)

FF&U


RF&U

Electric Preliminary Statements P 2 Franchise Fees and Uncollectible Accounts Expense (F&U)


Electric Preliminary Statements S (Prelim)

3 franchise fees and uncollectible accounts (F&U)


Electric Rate Schedules TBCC 1 franchise fees and uncollectibles Revenue Fees and Uncollectible (RF&U) accounts expense

ATTACHMENT 2


Page 3 of 7



Electric Rate Schedules TBCC 4 franchise fees and uncollectible (FFU)

FFU


RF&U

Electric Rules 1 5 franchise fees and uncollectibles Revenue Fees and Uncollectible (RF&U) accounts expense

Electric Rules 1 25 N/A Add following definition: REVENUE FEES AND UNCOLLECTIBLE: Revenue Fees and Uncollectible (RF&U) can be used conjunctively or independently of each other. Revenue Fees include authorized expenses for the use of public rights-of-way (franchise fees), and the San Francisco Gross Receipts tax (SFGR) as authorized in the 2017 GRC. Uncollectibles include accounting expenses due to bad debts. Collectively, the RF&U factor will include franchise fees, SFGR, and uncollectibles. Rates for retail customers include a component for RF&U, as adopted in PG&E’s General Rate Case. Rates for wholesale customers include a component for the revenue fees only, per Decision 87 12 039.

ATTACHMENT 2


Page 4 of 7

Gas Tariffs



Gas Form 79-1089 4 Franchise Fees and Uncollectibles.


Gas Form 79-1090 1 Franchise Fees and Uncollectibles.


Gas Preliminary Statements AE 2 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Preliminary Statements AG 1 franchise fees and uncollectible accounts expense (F&U)


Gas Preliminary Statements AN 2 franchise fees and uncollectible accounts (F&U) expense


Gas Preliminary Statements B 1 franchise fees and uncollectible accounts expense (F&U)




















Gas Preliminary Statements B 11 F&U RF&U

Gas Preliminary Statements B 12 Franchise Fees and Uncollectible Accounts Expense (F&U)






Gas Preliminary Statements B 15 All tariff rate components on this sheet include an allowance for Franchise Fees only.

All tariff rate components on this sheet include an allowance for Revenue Fees only.

Gas Preliminary Statements B 16 All tariff rate components on this sheet include an allowance for Franchise Fees only.

All tariff rate components on this sheet include an allowance for Revenue Fees only.

Gas Preliminary Statements B 17 Franchise Fees and Uncollectible Accounts.






ATTACHMENT 2


Page 5 of 7



Gas Preliminary Statements BA 1 franchise fees and uncollectible accounts expense


Gas Preliminary Statements BH 1 franchise fees and uncollectible accounts expense


Gas Preliminary Statements BI 1 franchise fees and uncollectible accounts expense


Gas Preliminary Statements BS 1 FF&U Revenue Fees and Uncollectible (RF&U) accounts expense

Gas Preliminary Statements C 1 franchise fees and uncollectible accounts expense (FF&U)


Gas Preliminary Statements C 2 Franchise Fees and Uncollectible Expense (F&U)


Gas Preliminary Statements C 3 (incl. F&U) (incl. RF&U)

Gas Preliminary Statements C 5 FRANCHISE FEES AND UNCOLLECTIBLE ACCOUNTS EXPENSE (F&U): F&U refers to that portion of rates designed to recover PG&E's authorized expenses for both the use of public rights of way (franchise fees) and bad debts (uncollectible accounts expense).

REVENUE FEES AND UNCOLLECTIBLE: See Gas Rule 1

Gas Preliminary Statements C 6 F&U RF&U

Gas Preliminary Statements C 8 Franchise Fees and Uncollectible Accounts Expense (F&U)

Revenue Fees and Uncollectible (RF&U) Account Expense:

Gas Preliminary Statements C 9 F&U RF&U

Gas Preliminary Statements C 10 Franchise Fees and Uncollectible Accounts Expense (F&U): The amount to be added for F&U shall be determined by multiplying the sum of C.10.d.1 through C.10.d.9, above.

Revenue Fees and Uncollectible (RF&U) Accounts Expense: The amount to be added for RF&U shall be determined by multiplying the sum of C.10.d.1 through C.10.d.9, above.

Gas Preliminary Statements C 13 franchise fees and uncollectible expense amounts


Gas Preliminary Statements CA 1 Franchise Fees and Uncollectible (FF&U) Accounts expense.


Gas Preliminary Statements CL 3 Franchise fees and Uncollectibles (FF&U)


Gas Preliminary Statements CN 1 Franchise Fees and Uncollectible (FF&U) Accounts expense


Gas Preliminary Statements CO 2 Franchise Fees and Uncollectible Accounts Expense (F&U)




ATTACHMENT 2


Page 6 of 7





Gas Preliminary Statements CP 2 Franchise Fees and Uncollectible Accounts Expense (F&U)






Gas Preliminary Statements D 2 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Preliminary Statements D 3 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Preliminary Statements DB 1 Franchise Fees and Uncollectible Allowance Expense (FF&U)


Gas Preliminary Statements DD 2 Franchise Fees and Uncollectible Accounts Expense (ff&u)


Gas Preliminary Statements DD 3 ff&u RF&U



Gas Preliminary Statements DH 2 Franchise Fees and Uncollectibles (FF&U)


Gas Preliminary Statements DH 3 FF&U RF&U

Gas Preliminary Statements DI 1 Franchise Fees and Uncollectible (FF&U) accounts expenses


Gas Preliminary Statements DM 1 FF&U Revenue Fees and Uncollectible (RF&U) accounts expense

Gas Preliminary Statements DN 1 Franchise Fees and Uncollectibles (FF&U)


Gas Preliminary Statements DP 1 Franchise Fees and Uncollectible Accounts Expense (FF&U)


Gas Preliminary Statements DS 1 Franchise Fees and Uncollectibles (FF&U)


Gas Preliminary Statements DU 1 Franchise Fees and Uncollectibles (FF&U)


Gas Preliminary Statements DU 2 FF&U RF&U

Gas Preliminary Statements F 2 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Preliminary Statements F 4 FF&U RF&U

Gas Preliminary Statements J 2 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Preliminary Statements J 3 F&U RF&U

Gas Preliminary Statements J 4 FF&U RF&U

Gas Preliminary Statements L 1 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Preliminary Statements L 2 F&U RF&U

Gas Preliminary Statements O 1 Franchise Fees and Uncollectible Expense (F&U)


Gas Preliminary Statements U 1 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Preliminary Statements V 1 franchise fees and uncollectible accounts expense (F&U)


Gas Preliminary Statements V 2 F&U RF&U

ATTACHMENT 2


Page 7 of 7



Gas Preliminary Statements Y 2 Franchise Fees and Uncollectible Accounts Expense (F&U)


Gas Rate Schedules G-ESISP 1 Franchise Fees and Uncollectible (FF&U) Accounts expense


Gas Rate Schedules G-SUR 1 Franchise Fee Surcharge

Franchise Fees and Uncollectibles

Franchise Fees factor

Revenue Fee Surcharge


Revenue Fees factors

Gas Rules 1 5 franchise fees and uncollectibles Revenue Fees and Uncollectible (RF&U) accounts expense

Gas Rules 1 16 N/A Add following definition: REVENUE FEES AND UNCOLLECTIBLE: Revenue Fees and Uncollectible (RF&U) can be used conjunctively or independently of each other. Revenue Fees include authorized expenses for the use of public rights-of-way (franchise fees), and the San Francisco Gross Receipts tax (SFGR) as authorized in the 2017 GRC. Uncollectibles include accounting expenses due to bad debts. Collectively, the RF&U factor will include franchise fees, SFGR, and uncollectibles. Rates for retail customers include a component for RF&U, as adopted in PG&E’s General Rate Case. Rates for wholesale customers include a component for the revenue fees only, per Decision 87 12 039.

ATTACHMENT 3

2017 General Rate Case Decision D.17-05-013

Derivation of the Uncollectible Factor

Using the Ten Year Rolling Average Method

2017 Uncollectible Factor Calculation

Line Year Revenue Net Write-Off Factor

[a] [b] [c] = [b/a] 1 2015 $16,073,290,648 $46,295,925 0.002880 2 2014 $15,512,016,771 $52,813,891 0.003405 3 2013 $15,321,271,461 $59,368,755 0.003875 4 2012 $14,827,143,094 $57,972,520 0.003910 5 2011 $14,629,492,318 $54,258,945 0.003709 6 2010 $14,741,296,164 $37,988,685 0.002577 7 2009 $14,414,013,463 $70,821,246 0.004913 8 2008 $15,173,862,974 $55,803,703 0.003678 9 2007 $14,645,346,583 $41,053,982 0.002803

10 2006 $14,435,385,419 $31,185,872 0.002160

11 Average Uncollectible Factor 0.003391 [sum of C/10]

Attachment 4 - Page 1 of 2

Electric Department* (CPUC Jurisdiction) Gas Department*($ in thousands) ($ in thousands)

Revenue Factor (use 0.011227) Revenue Factor (use 0.013199)

Uncollectible 14,430 (2) Uncollectible 5,632 (5)

Franchise FranchiseRequirements 31,587 (3) Requirements 15,604 (6)

SFGR 1,759 SFGR 687

Total 47,776 Total 21,923

Franchise & Uncollect. 47,776 = 0.011227 Franchise & Uncollect. 21,923 = 0.013199Operating Revenues (1) 4,255,392 ** Operating Revenues (4) 1,660,884 **

Expense Factor (use 0.011355) Expense Factor (use 0.013376)

0.011227 = 0.011355 0.013199 = 0.0133761-0.011227 1-0.013199

Electric Revenue Factor: Gas Revenue Factor:Franchise: 31,587 = 0.007423 Franchise: 15,604 = 0.009395

4,255,392 1,660,884

SFGR 1,759 = 0.000413 SFGR 687 = 0.0004134,255,392 1,660,884

Uncollectibles: 14,430 = 0.003391 Uncollectibles: 5,632 = 0.0033914,255,392 1,660,884

Total 0.011227 Total 0.013199

Electric Expense Factor: Gas Expense Factor:Franchise: 0.007423 = 0.007507 Franchise: 0.009395 = 0.009521

1-0.011227 1-0.013199

SFGR 0.000413 = 0.000418 SFGR 0.000413 = 0.0004191-0.011227 1-0.013199

Uncollectibles: 0.003391 = 0.003430 Uncollectibles: 0.003391 = 0.0034361-0.011227 1-0.013199

Total 0.011227 = 0.011355 Total 0.013199 = 0.0133761-0.011227 1-0.013199

Check (0) (0) Notes:* Electric and Gas RF&U Factors are based on Electric Distribution and Gas Distribution revenues and RF&U expenses.** Operating Revenues exclude interdepartmental revenues in this calculation.1) -6) See page 2 of 2 of Attachment 4.

2017 GRC for the Year 2017Revenue Fees and Uncollectible Factors (RF&U)

Attachment 4 - Page 2 of 2

Pacific Gas and Electric Company2017 CPUC General Rate Case (Decision 17-05-013)

Franchise, SFGR Tax and Uncollectibles at Proposed RatesTest Year 2017

$(000)

Line Electric Electric GasNo. Description Generation Distribution Distribution Source/Formula

(A) (B) (C)

Uncollectible Accounts1 Rate Case Revenues 2,120,959 4,269,001 1,766,574 Decision 17-05-013 (Note 1 )2 Percent of Revenue from Customers 0.996812 0.996812 0.940172 Decision 17-05-0133 Rate Case Revenues from Customers 2,114,198 4,255,392 1,660,884 Ln 1 x Ln 2

4 Uncollectible Rate 0.003391 0.003391 0.003391 Decision 17-05-013 (Note 1 )5 Uncollectible Accounts Expense 7,169 14,430 5,632 Ln 3 x Ln 4

Franchise Fees & SF Gross Receipts Tax6 Rate Case Revenues from Customers 2,114,198 4,255,392 1,660,884 Ln 37 Uncollectible Accounts Expense 7,169 14,430 5,632 Ln 58 Net Rate Case Revenue from Customers 2,107,029 4,240,962 1,655,252 Ln 6 - Ln 7

9 Franchise & SFGR Tax Rate 0.007863 0.007863 0.009842 Decision 17-05-01310 Franchise Fees & SFGR Tax Expense 16,567 33,346 16,291 Ln 8 x Ln 9

11 Franchise Rate 0.007448 0.007448 0.009427 Exhibit (PG&E-18) Errata, p.18-421 (Electric Distribution and Generation); Exhibit (PG&E-10), Chapter 7, WP 7-55 (Gas Distribution)

12 Franchise Fees Expense 15,693 31,587 15,604 Ln 8 x Ln 11

13 SFGR Tax Rate 0.000415 0.000415 0.000415 Exhibit (PG&E-10), Chapter 8, WP 8-3314 SFGR Tax Expense 874 1,759 687 Ln 8 x Ln 13

Note 1: Consistent with D.17-05-013, Section 4.1.5.7, 2017 rate case revenues and 2017 uncollectible expense have been updated to reflect the revised uncollectible rate. The 2017 revised uncollectible rate is based on the 2006-2015 recorded data (Attachment 3).

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AT&T Don Pickett & Associates, Inc. OnGrid Solar Albion Power Company Douglass & Liddell Pacific Gas and Electric Company Alcantar & Kahl LLP Downey & Brand Praxair Anderson & Poole Ellison Schneider & Harris LLP Regulatory & Cogeneration Service, Inc. Atlas ReFuel Evaluation + Strategy for Social

Innovation SCD Energy Solutions

BART G. A. Krause & Assoc. SCE Barkovich & Yap, Inc. GenOn Energy Inc. SDG&E and SoCalGas Bartle Wells Associates GenOn Energy, Inc. SPURR Braun Blaising McLaughlin & Smith, P.C. Goodin, MacBride, Squeri, Schlotz &

Ritchie San Francisco Water Power and Sewer

Braun Blaising McLaughlin, P.C. Green Charge Networks Seattle City Light CENERGY POWER Green Power Institute Sempra Energy (Socal Gas) CPUC Hanna & Morton Sempra Utilities California Cotton Ginners & Growers Assn ICF SoCalGas California Energy Commission International Power Technology Southern California Edison Company California Public Utilities Commission Intestate Gas Services, Inc. Southern California Gas Company

(SoCalGas) California State Association of Counties Kelly Group Spark Energy Calpine Ken Bohn Consulting Sun Light & Power Casner, Steve Leviton Manufacturing Co., Inc. Sunshine Design Center for Biological Diversity Linde Tecogen, Inc. City of Palo Alto Los Angeles County Integrated Waste

Management Task Force TerraVerde Renewable Partners

City of San Jose Los Angeles Dept of Water & Power TerraVerde Renewable Partners, LLC Clean Power MRW & Associates Tiger Natural Gas, Inc. Clean Power Research Manatt Phelps Phillips TransCanada Coast Economic Consulting Marin Energy Authority Troutman Sanders LLP Commercial Energy McKenna Long & Aldridge LLP Utility Cost Management Cool Earth Solar, Inc. McKenzie & Associates Utility Power Solutions County of Tehama - Department of Public Works

Modesto Irrigation District Utility Specialists

Crossborder Energy Morgan Stanley Verizon Crown Road Energy, LLC NLine Energy, Inc. Water and Energy Consulting Davis Wright Tremaine LLP NRG Solar Wellhead Electric Company Day Carter Murphy Nexant, Inc. Western Manufactured Housing

Communities Association (WMA) Defense Energy Support Center ORA YEP Energy Dept of General Services Office of Ratepayer Advocates Yelp Energy Division of Ratepayer Advocates Office of Ratepayer Advocates, Electricity

Planning and Policy B

Documents

STATE OF CALIFORNIA EDMUND G. BROWN JR., Governor … · 2017. 8. 15. · c/o Megan Lawson 77 Beale Street, Mail Code B 23A P.O. Box 770000 San Francisco, CA 94177 E -mail: [email protected]