Details for: PGE AL 4050-G_5452-E.pdf


Click on the image for full size preview

Document data

Erik Jacobson
Director
Regulatory Relations

Pacific Gas and Electric Company
77 Beale St., Mail Code B13U
P.O. Box 770000
San Francisco, CA 94177
Fax: 415-973-3582

December 24, 2018

Advice 4050-G/5452-E
(Pacific Gas and Electric Company ID U 39 M)

Public Utilities Commission of the State of California
Subject:

Officer Compensation Memorandum Accounts Pursuant to Senate
Bill 901 and Resolution E-4963

Purpose
This advice letter seeks approval of gas and electric Officer Compensation Memorandum
Accounts per California Public Utilities Commission (CPUC or Commission) Resolution
E-4963 (the Resolution) which seeks to implement a provision in Senate Bill (SB) 901
related to compensation paid to officers of electric and gas corporations.
Background
On August 31, 2018, the California Legislature passed SB 901. Governor Edmund G.
Brown Jr. signed SB 901 on September 21, 2018. Among other provisions, the legislation
repeals Section 706 of the Public Utilities Code and adds a new Section 706 that reads
as follows:
(a) For purposes of this section, “compensation” means any annual salary, bonus,
benefits, or other consideration of any value, paid to an officer of an electric
corporation or gas corporation.
(b) An electrical corporation or gas corporation shall not recover expenses for
compensation from ratepayers.
Compensation shall be paid solely by
shareholders of the electric corporation or gas corporation.
To implement the compensation provision in SB 901, the Commission issued draft
Resolution E-4963 which proposed the establishment of the Officer Compensation
Memorandum Account and which includes two subaccounts the “Authorized
Compensation Sub-Account” and the “Paid Compensation Sub-Account” on October 26.
On November 17, the Utility Consumers’ Action Network provided comments on the draft
Resolution and, on November 19, Pacific Gas and Electric Company (PG&E or the Utility)
and the other investor-owned utilities provided comments on the draft Resolution. On





- Page 1 -

Advice 4050-G/5452-E -2- December 24, 2018 December 6, the Commission issued a revised draft Resolution. On December 14, the Commission issued the final version of the Resolution. PG&E provides the attached preliminary statements in compliance with the final Resolution. PG&E appreciates the sample OCMA preliminary statement attached to the Resolution and has used it as the basis for the attached Preliminary Statement Part HT Officer Compensation Memorandum Account (OCMA-E) and Preliminary Statement Part EI – Officer Compensation Memorandum Account (OCMA-G). The only substantive changes PG&E has made to the sample OCMA are: (1) to clarify the major Commission proceedings in which officer compensation is typically adopted for recovery – the General Rate Case (GRC) and the Gas Transmission and Storage (GT&S) Rate Case – while acknowledging it is possible that officer compensation could be embedded in rates approved in other Commission proceedings and by Commission resolution; (2) PG&E has provided detail on the types of compensation that will be recorded to the memorandum accounts, which will not include compensation for which PG&E has not sought recovery in rates; and (3) PG&E has clarified in the Disposition section that pursuant to Public Utilities Code Section 706, the amounts potentially subject to refund in rates are the amounts actually authorized in rate cases, other Commission proceedings or resolutions. As described in its November 19 comments on the draft Resolution, PG&E is proposing to reduce its 2019 GT&S and 2020 GRC forecast revenue requirements to exclude officer compensation. Accordingly, the most significant entry to the Authorized Compensation Sub-Account will be to reflect officer compensation adopted for 2019 in the 2017 GRC, along with modest amounts that were adopted in the 2017 GRC but were allocated to other programs. PG&E anticipates that these amounts will be refunded to customers through the Annual Electric True-up and Annual Gas True-up mechanisms. In its comments filed November 19, PG&E provided a then-current list of officer positions consistent with Rule 240.3b-7 of the Securities Exchange Act. The final Resolution clarifies that, consistent with SB 901, the covered officers do not include holding company officers and therefore only the compensation of the Utility’s Rule 240.3b-7 officers will be recorded to the memorandum account. Tariff Revisions Pursuant to the Resolution and as discussed above, PG&E is establishing the OCMAE and OCMA-G, effective January 1, 2019. PG&E’s Preliminary Statements are revised to include the addition of the OCMA-E Part HT and OCMA-G Part EI. This advice letter will not increase any rate or charge, cause the withdrawal of service, or conflict with any other schedule or rule.
- Page 2 -

Advice 4050-G/5452-E -3- December 24, 2018 Protests Anyone wishing to protest this filing may do so by letter sent via U.S. mail, facsimile or Email, no later than January 14, 2019, which is 21 days1 after the date of this filing. Protests must be submitted to: CPUC Energy Division ED Tariff Unit 505 Van Ness Avenue, 4th Floor San Francisco, California 94102 Facsimile: (415) 703-2200 E-mail: EDTariffUnit@cpuc.ca.gov 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 B13U P.O. Box 770000 San Francisco, California 94177 Facsimile: (415) 973-3582 E-mail: PGETariffs@pge.com 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). 1 The 20-day protest period concludes on a weekend, therefore, PG&E is moving this date to the following business day.
- Page 3 -

Advice 4050-G/5452-E -4- December 24, 2018 Effective Date PG&E requests that this Tier 1 advice filing become effective January 1, 2019, as set forth in Resolution E-4963. 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 list for A. 15-09-001, A.17-10-007, A.17-10-008, A.16-09-001, A.18-04002, A.15-05-008, A.17-05-004, A.12-12-024, and A.15-03-004. Address changes to the General Order 96-B service list should be directed to PG&E at email address PGETariffs@pge.com. For changes to any other service list, please contact the Commission’s Process Office at (415) 703-2021 or at Process_Office@cpuc.ca.gov. Send all electronic approvals to PGETariffs@pge.com. Advice letter filings can also be accessed electronically at: http://www.pge.com/tariffs/. /S/ Erik Jacobson Director, Regulatory Relations Attachment 1 - Tariffs cc: Service List (A.) 15-09-001, A.17-10-007, A.17-10-008, A.16-09-001, A.18-04-002, A.15-05-008, A.17-05-004, A.12-12-024, and A.15-03-004.
- Page 4 -

ADVICE LETTER SUMMARY ENERGY UTILITY MUST BE COMPLETED BY UTILITY (Attach additional pages as needed) Company name/CPUC Utility No.: Pacific Gas and Electric Company (ID U39M) Utility type: ✔ ELC ✔ PLC ELC = Electric PLC = Pipeline GAS WATER HEAT Contact Person: Yvonne Yang Phone #: (415)973-2094 E-mail: PGETariffs@pge.com E-mail Disposition Notice to: Yvonne.Yang@pge.com EXPLANATION OF UTILITY TYPE GAS = Gas WATER = Water HEAT = Heat (Date Submitted / Received Stamp by CPUC) Tier Designation: 1 Advice Letter (AL) #: 4050-G/5452-E Subject of AL: Officer Compensation Memorandum Accounts Pursuant to Senate Bill 901 and Resolution E-4963 Keywords (choose from CPUC listing): Compliance AL Type: Monthly Quarterly Annual ✔ One-Time Other: If AL submitted in compliance with a Commission order, indicate relevant Decision/Resolution #: Resolution E-4963 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: Yes Yes ✔ No ✔ No 1/1/19 No. of tariff sheets: 8 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: New Electric Preliminary Statement HT - Officer Compensation Memorandum Account (OCMA-E) and New Gas Preliminary Statement Part EI – Officer Compensation Memorandum Account (OCMA-G). Service affected and changes proposed1: N/A Pending advice letters that revise the same tariff sheets: N/A 1 Discuss in AL if more space is needed. Clear Form
- Page 5 -

Protests and all other correspondence regarding this AL are due no later than 20 days after the date of this submittal, unless otherwise authorized by the Commission, and shall be sent to: CPUC, Energy Division Attention: Tariff Unit 505 Van Ness Avenue San Francisco, CA 94102 Email: EDTariffUnit@cpuc.ca.gov Name: Erik Jacobson, c/o Megan Lawson Title: Director, Regulatory Relations Utility Name: Pacific Gas and Electric Company Address: 77 Beale Street, Mail Code B13U City: San Francisco, CA 94177 Zip: 94177 State: California Telephone (xxx) xxx-xxxx: (415)973-2093 Facsimile (xxx) xxx-xxxx: (415)973-3582 Email: PGETariffs@pge.com Name: Title: Utility Name: Address: City: State: District of Columbia Telephone (xxx) xxx-xxxx: Facsimile (xxx) xxx-xxxx: Email: Zip: Clear Form
- Page 6 -

Attachment 1 Advice 4050-G Cal P.U.C. Sheet No. Title of Sheet Cancelling Cal P.U.C. Sheet No. 34756-G GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 1 34757-G GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 2 34758-G GAS TABLE OF CONTENTS Sheet 1 34713-G 34759-G GAS TABLE OF CONTENTS Sheet 6 34680-G Page 1 of 1
- Page 7 -

Original U 39 Cal. P.U.C. Sheet No. 34756-G San Francisco, California GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 1 EI. Officer Compensation Memorandum Account (OCMA-G) 1. PURPOSE: The OCMA-G is a memorandum account established pursuant to Resolution E4963 and Public Utilities Code Section 706, as enacted by Senate Bill 901 (2018, Dodd). Public Utilities Code Section 706 requires, among other things, that all forms of compensation for officers of electrical or gas corporations shall be paid solely by shareholders. The purpose of the OCMA is to track: (1) compensation for officers of the utility that is authorized in General Rate Cases (GRCs), Gas Transmission and Storage (GT&S) rate cases, other CPUC proceedings, or resolutions and; (2) actual compensation paid to officers as defined by Public Utilities Code Section 706. The term “officer” shall be defined as those employees of the investor-owned utilities in positions with titles of Vice President or above, consistent with Rule 240.3b-7 of the Securities Exchange Act. 2. APPLICABILITY: The OCMA-G is effective January 1, 2019, until closed at the direction of the Commission. 3. ACCOUNTING PROCEDURE: The OCMA-G consists of two sub-accounts: The “Authorized Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers in rates as authorized in decisions or resolutions authorizing rates for 2019 and beyond. The “Total Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers to the extent that those categories of compensation have been requested and adopted for recovery in customer rates. Salaries: Salaries and one-time payments not included in the categories below Bonuses: Incentive and Rewards and Recognition Plans Benefits: Medical, Dental, Vision, Life and Accidental Death and Dismemberment Insurance, Wellness, Employee Assistance Program, Relocation, Tuition Refund, and disability benefit payments or insurance. Other Consideration: Executive perquisites, 401(k) and supplemental retirement savings plan Company contributions, severance, and security services (N) (N) (N) I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 8 -

Original U 39 Cal. P.U.C. Sheet No. 34757-G San Francisco, California GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 2 EI. Officer Compensation Memorandum Account (OCMA-G) 3. ACCOUNTING PROCEDURE: (Cont’d) PG&E shall maintain this account by making monthly entries for Salaries and Bonuses and annual entries for benefits and other consideration as follows: A Authorized Compensation Sub-Account 1. A credit entry equal to the salaries, bonuses, benefits, and all other consideration of any value set aside to be paid to its officers as authorized in decisions or resolutions authorizing rates for 2019 and beyond, primarily the GRC and GT&S rate cases. B. Total Compensation Sub-Account 1. A debit entry equal to the salaries, bonuses, benefits, and all other consideration of any value paid to its officers to the extent that those categories are included in Section A above. 4. DISPOSITION Amounts authorized in rate cases, resolutions or other proceedings before the Commission, tracked in the OCMA may be addressed in PG&E’s GRC or other appropriate Commission proceeding and should be refunded to customers in rates consistent with Public Utilities Code 706 and as deemed appropriate by the Commission. (N) (N) (N) I I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 9 -

Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. 34758-G 34713-G San Francisco, California GAS TABLE OF CONTENTS Sheet 1 CAL P.U.C. SHEET NO. TITLE OF SHEET Title Page ........................................................................................................................................... 34758-G Rate Schedules ....................................................................................................................... 34714,34710-G Preliminary Statements............................................................................................................ 34711,34270-G Preliminary Statements, Rules ........................................................................................................... 34759-G Rules, Maps, Contracts and Deviations .............................................................................................. 33776-G Sample Forms ............................................................................. 34229,32986,32987,32886,34015,32888-G (T) (T) (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 10 -

Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. San Francisco, California GAS TABLE OF CONTENTS PART 34759-G 34680-G Sheet 6 CAL P.U.C. SHEET NO. TITLE OF SHEET Preliminary Statements Part DO Part DP Part DQ Part DR Part DS Part DT Part DU Part DZ Part EA Part EB Part EE Part EC Part EI RULE Hydrostatic Pipeline Testing Memorandum Account ......................................................... 32805-G Transmission Integrity Management Program Memorandum Account .............................. 33476-G Engineering Critical Assessment Balancing Account (ECABA) ......................................... 32809-G Hydrostatic Station Testing Memorandum Account (HSTMA) ........................................... 33084-G Work Required by Others Balancing Account (WROBA)................................................... 33477-G Critical Document Program Memorandum Account (CDPMA) .......................................... 32812-G Z-Factor Memorandum Account (ZFMA-G) ............................................................ 33478,33479-G New Environmental Regulations Balancing Account (NERBA) .............................. 34675,33812-G Natural Gas Leak Abatement Program Balancing Account (NGLAPBA) ............................ 33695-G Natural Gas Leak Abatement Program Memorandum Account (NGLAPMA) .................... 33600-G Wildfire Expense Memorandum Account (WEMA-G) ........................................................ 34367-G Emergency Consumer Protections Memorandum Account (WCPMA-G)................ 34677,34515-G Officer Compensation Memorandum Account (OCMA-G)……………………………34756,34757-G (N) TITLE OF SHEET Rules Rule 01 Rule 02 Rule 03 Rule 04 Rule 05 Rule 06 Rule 07 Rule 08 Rule 09 Rule 10 Rule 11 Rule 12 Rule 13 Rule 14 Rule 15 Rule 16 Rule 17 Rule 17.1 Rule 17.2 Rule 18 Rule 19 Definitions ................................................. 31083,26782,33639,31560,31561,31562,34516,34678, ........................... 34465,34466,34467,34468,34469,34470,34471,34472,34473,34474,34475-G Description of Service .................................................. 23062,23063,23064,23065,23066,33824-G Application for Service ............................................................................................ 27248,27249-G Contracts ........................................................................................................................... 17051-G Special Information Required on Forms ...................................................... 30088,32872,32873-G Establishment and Reestablishment of Credit ............................................. 22126,30687,34524-G Deposits .................................................................................................................. 31330,28655-G Notices ....................................................................................31924,17580,31925,30689,31926-G Rendering and Payment of Bills .................................................31914,34525,31381,33305,33507, ....................................................................................................... 27345,31167,33978,32307-G Disputed Bills .............................................................................................. 18214,18215, 18216-G Discontinuance and Restoration of Service .................... 31699,34518,18219,18220,27251,34519, ............................................................ 18223,18224,18225,18226,18227,27252,33506,19710-G Rates and Optional Rates ............................................18229,27253,24132,21981,21982,34520-G Temporary Service ............................................................................................................ 22832-G 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 Gas Main Extensions .....................21543,18802-18803,32408,20350,29271,31168,26827,21544, ............................................................ 21545,22376,22377,22378,22379,26828,26829,18814-G Gas Service Extensions ................. 21546,18816,17728,17161,18817,18818,18819,18820,18821, ....................................................................... 18822,29273,18824,18825,17737,18826,18827-G Meter Tests and Adjustment of Bills for Meter Error ..................14450,28656,28764,28770,28771, .................................................................................................................. 28772,28773,28774-G Adjustment of Bills for Billing Error ............................................................... 22936,28657,29274-G Adjustment of Bills for Unauthorized Use .................................................... 22937,14460,14461-G Supply to Separate Premises and Submetering of Gas ............................... 22790,17796,13401-G Medical Baseline Quantities......................................................................... 21119,31932,21121-G (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 11 -

Attachment 1 Advice 5452-E Cal P.U.C. Sheet No. Title of Sheet Cancelling Cal P.U.C. Sheet No. 43629-E ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 1 43630-E ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 2 43631-E ELECTRIC TABLE OF CONTENTS Sheet 1 43321-E 43632-E ELECTRIC TABLE OF CONTENTS Sheet 17 43319-E Page 1 of 1
- Page 12 -

Original U 39 Cal. P.U.C. Sheet No. 43629-E San Francisco, California ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 1 HT. Officer Compensation Memorandum Account (OCMA-E) 1. PURPOSE: The OCMA-E is a memorandum account established pursuant to Resolution E4963 and Public Utilities Code Section 706, as enacted by Senate Bill 901 (2018, Dodd). Public Utilities Code Section 706 requires, among other things, that all forms of compensation for officers of electrical or gas corporations shall be paid solely by shareholders. The purpose of the OCMA is to track: (1) compensation for officers of the utility that is authorized in General Rate Cases (GRCs), Gas Transmission and Storage (GT&S) rate cases, other CPUC proceedings, or resolutions and; (2) actual compensation paid to officers as defined by Public Utilities Code Section 706. The term “officer” shall be defined as those employees of the investor-owned utilities in positions with titles of Vice President or above, consistent with Rule 240.3b-7 of the Securities Exchange Act. 2. APPLICABILITY: The OCMA-E is effective January 1, 2019, until closed at the direction of the Commission. 3. ACCOUNTING PROCEDURE: The OCMA-E consists of two sub-accounts: The “Authorized Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers in rates as authorized in decisions or resolutions authorizing rates for 2019 and beyond. The “Total Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers to the extent that those categories of compensation have been requested and adopted for recovery in customer rates. Salaries: Salaries and one-time payments not included in the categories below Bonuses: Incentive and Rewards and Recognition Plans Benefits: Medical, Dental, Vision, Life and Accidental Death and Dismemberment Insurance, Wellness, Employee Assistance Program, Relocation, Tuition Refund, and disability benefit payments or insurance. Other Consideration: Executive perquisites, 401(k) and supplemental retirement savings plan Company contributions, severance, and security services (N) (N) (N) I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 13 -

Original U 39 Cal. P.U.C. Sheet No. 43630-E San Francisco, California ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 2 HT. Officer Compensation Memorandum Account (OCMA-E) 3. ACCOUNTING PROCEDURE: (Cont’d) PG&E shall maintain this account by making monthly entries for Salaries and Bonuses and annual entries for benefits and other consideration as follows: A Authorized Compensation Sub-Account 1. A credit entry equal to the salaries, bonuses, benefits, and all other consideration of any value set aside to be paid to its officers as authorized in decisions or resolutions authorizing rates for 2019 and beyond, primarily the GRC and GT&S rate cases. B. Total Compensation Sub-Account 1. A debit entry equal to the salaries, bonuses, benefits, and all other consideration of any value paid to its officers to the extent that those categories are included in Section A above. 4. DISPOSITION Amounts authorized in rate cases, resolutions or other proceedings before the Commission, tracked in the OCMA may be addressed in PG&E’s GRC or other appropriate Commission proceeding and should be refunded to customers in rates consistent with Public Utilities Code 706 and as deemed appropriate by the Commission. (N) (N) (N) I I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 14 -

Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. 43631-E 43321-E San Francisco, California ELECTRIC TABLE OF CONTENTS Sheet 1 TABLE OF CONTENTS SCHEDULE CAL P.U.C. SHEET NO. TITLE OF SHEET Title Page ............................................................................................................................... 43631-E Rate Schedules ........................... 42793,42794*,42795,43271,42797*,42798,40921,43322,41965-E Preliminary Statements ........................................ 41966,35423,41796,37737,34373,37727,43632-E Rules ................................................................................................................ 43022,43023,43210-E Maps, Contracts and Deviations ............................................................................................ 37960-E Sample Forms ... 40925*,37631,41151*,41573*, 37632,41152*,41153,37769,41786,36059,37169-E (T) (T) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 15 -

Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. 43632-E 43319-E San Francisco, California ELECTRIC TABLE OF CONTENTS PART Sheet 17 CAL P.U.C. SHEET NO. TITLE OF SHEET Preliminary Statements (Cont’d) Part GA Part GB Part GC Part GD Part GE Part GF Part GH Part GI Part GJ Part GK Part GL Part GM Part GN Part GO Part GP Part GQ Part GR Part GS Part GT Part GU Part GV Part GY Part HA Part HB Part HC Part HD Part HE Part HF Part HG Part HH Part HI Part HL Part HQ Part HR Part HT Greenhouse Gas Expense Memorandum Account .............................................. 32419,32420-E Greenhouse Gas Revenue Balancing Account .................................................... 35256,40560-E California Energy Systems for the 21st Century Balancing Account ................................ 40561-E Smart Grid Pilot Deployment Project Balancing Account ......................... 32540,32541, 32542-E Statewide Marketing, Education and Outreach Expenditure Balancing Account ............ 37728-E Customer Data Access Balancing Account – Electric ..................................................... 33136-E Mobile Home Park Balancing Account - Electric .................................................. 41091,41092-E Energy Data Center Memorandum Account – Electric.................................................... 33940-E Major Emergency Balancing Account (MEBA) ................................................................ 40563-E SmartMeterTM Opt-Out Program Balancing Account - Electric (SOPBA-E)35625,35626,35627-E Hydro Licensing Balancing Account (HLBA) ................................................................... 40564-E Nuclear Regulatory Commission Rulemaking Balancing Account (NRCRBA) ............... 40565-E San Francisco Incandescent Streetlight Replacement Account ...................................... 34364-E Disconnection Memorandum Account - Electric (DMA-E) ............................................... 34604-E Green Tariff Shared Renewables Memorandum Account (GTSRMA) ..... 40566,40567, 40567-E Energy Efficiency Financing Balancing Account – Electric (EEFMA-E) .... 35292,35293,35294-E Green Tariff Shared Renewables Balancing Account (GTSRBA) ............. 40569,40570,35377-E Residential Rate Reform Memorandum Account (RRRMA) ................................ 40571,40572-E Assembly Bill 802 Memorandum Account - Electric ........................................................ 40573-E Z-Factor Memorandum Account (ZFMA-E) ..................................................................... 40574-E Distribution Interconnection Memorandum Account (DIMA) ........................................... 40575-E Electric Vehicle Program Balancing Account (EVPBA) ................................................... 40576-E Avoided Cost Calculator Memorandum Account ............................................................. 40000-E Distribution Resources Plan Demonstration Balancing Account ..................................... 40577-E Rule 20A Balancing Account ........................................................................................... 41736-E Tax Memorandum Account (TMA-E) ............................................................................... 41088-E Executive Compensation Memorandum Account (ECMA-E) ............................... 40699,40700-E Distribution Resources Plan Tools Memorandum Account (DRPTMA) ............... 42139,42140-E Emergency Consumer Protections Memorandum Account - Electric (WCPMA-E) ....................... ............................................................................................................................. 43007,43008-E Transportation Electrification Balancing Account (TEBA)……42575,42576,42577,42578, ....................................................................................................... 42579,42580,42581,42582-E Solar On Multifamily Affordable Housing Balancing Account (SOMAHBA) .................... 41781-E Wildfire Expense Memorandum Account (WEMA-E) ......................................... 42604, 42605-E Fire Risk Mitigation Memorandum Account (FRMMA) ................................................... 43314-E Net Energy Metering (NEM) Balancing Account (NEMBA) ............................................. 43317-E Officer Compensation Memorandum Account (OCMA-E) .................................... 43629,43630-E (N) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
- Page 16 -

PG&E Gas and Electric Advice Filing List General Order 96-B, Section IV AT&T Albion Power Company Alcantar & Kahl LLP Alta Power Group, LLC Anderson & Poole Atlas ReFuel BART Barkovich & Yap, Inc. Braun Blaising Smith Wynne P.C. CalCom Solar California Cotton Ginners & Growers Assn California Energy Commission California Public Utilities Commission California State Association of Counties Calpine Casner, Steve Cenergy Power Center for Biological Diversity City of Palo Alto City of San Jose Clean Power Research Coast Economic Consulting Commercial Energy County of Tehama - Department of Public Works Crossborder Energy Crown Road Energy, LLC Davis Wright Tremaine LLP Day Carter Murphy Dept of General Services Don Pickett & Associates, Inc. Douglass & Liddell Downey & Brand East Bay Community Energy Ellison Schneider & Harris LLP Energy Management Service Evaluation + Strategy for Social Innovation GenOn Energy, Inc. Goodin, MacBride, Squeri, Schlotz & Ritchie Green Charge Networks Green Power Institute Hanna & Morton ICF International Power Technology Intestate Gas Services, Inc. Kelly Group Ken Bohn Consulting Keyes & Fox LLP Leviton Manufacturing Co., Inc. Linde Los Angeles County Integrated Waste Management Task Force Los Angeles Dept of Water & Power MRW & Associates Manatt Phelps Phillips Marin Energy Authority McKenzie & Associates Modesto Irrigation District Morgan Stanley NLine Energy, Inc. NRG Solar Office of Ratepayer Advocates OnGrid Solar Pacific Gas and Electric Company Pioneer Community Energy Praxair Regulatory & Cogeneration Service, Inc. SCD Energy Solutions SCE SDG&E and SoCalGas SPURR San Francisco Water Power and Sewer Seattle City Light Sempra Utilities Southern California Edison Company Southern California Gas Company Spark Energy Sun Light & Power Sunshine Design Tecogen, Inc. TerraVerde Renewable Partners Tiger Natural Gas, Inc. TransCanada Troutman Sanders LLP Utility Cost Management Utility Power Solutions Utility Specialists Verizon Water and Energy Consulting Wellhead Electric Company Western Manufactured Housing Communities Association (WMA) Yep Energy
- Page 17 -