Details for: PGE AL 4197-G.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 23, 2019

Advice 4197-G
(Pacific Gas and Electric Company ID U 39 G)

Public Utilities Commission of the State of California
Subject:

Implementation of the 2018 Gas Cost Allocation Proceeding to
Update Residential and Non-Residential rates Resulting from
Ordering Paragraph 11 in D.19-10-036

Purpose
The purpose of this submittal is to implement revisions to PG&E’s gas tariffs in
compliance with Decision (D.) 19-10-036 dated October 24, 2019, for rates effective no
later than the 2nd month following the approval of this advice letter, in PG&E’s 2018 Gas
Cost Allocation Proceeding (GCAP) Application (A.) 17-09-006.1 Tables supporting the
GCAP rate and revenue changes are shown in Attachments 1 through 13.2
Background
The purposes of the GCAP are to allocate authorized transportation costs (excluding
those authorized in the Gas Transmission & Storage Rate Case (GTS)) among core
and noncore customers, adopt gas demand forecasts to allocate procurement costs via
monthly pricing as well as public purpose program surcharge revenues in the annual
Public Purpose Program Surcharge Submittal,3 and propose changes in rate design
methodology. The methodologies adopted in the GCAP recover PG&E’s gas revenue
requirement by using the adopted 2019 GTS throughput and customer forecasts as
authorized in D.19-09-025. The net impact is an increase in allocation of transportation
revenue requirement of approximately $2.1 million to core 4 with a net decrease of $31
Pursuant to D.19-10-036 Ordering Paragraphs (OP) 11.
Parties having signed the 2018 GCAP non-disclosure agreement may request electronic
workpapers.
3
The adopted throughput forecast and updated allocation percentages were incorporated in
calculating the G-PPPS rates submitted with the Tier 2 2020 Public Purpose Program
Surcharge Advice Letter 4174-G on October 31, 2019 with an effective date of January 1, 2020
(approved December 17, 2019).
4
Core procurement revenues also decrease by approximately $1.3 million due to fewer adopted
core bundled volumes paying the core brokerage fee rate.
1

2





- Page 1 -

Advice 4197-G -2- December 23, 2019 thousand to noncore, both compared to the allocations of the 2020 Annual Gas True-up (AGT) submitted concurrently in Advice Letter 4200-G. On a revenue at present rates basis, the impact of the allocations and adopted throughput forecast increases noncore transportation revenues by approximately $8 million and core transportation revenues by $241 million compared to the 2020 AGT rates submitted in Advice Letter 4200-G on December 23, 2019. However, as further discussed below, there are significant future offsets (decreases) to core transportation rates of approximately 3% to 6% as the structural shortfall in the Core Fixed Cost Account (CFCA)-Subaccount related to an outdated adopted throughput forecast is mostly eliminated by the time of the 2021 AGT and then fully by the 2022 AGT. GCAP D.19-10-036 adopted the following provisions that impact core and noncore rates: 2019 GT&S Sales Forecast PG&E’s 2018 GCAP application incorporated the adopted throughput stipulation from the 2015 GT&S Rate Case for the year 2017 as the basis for its rate calculations. The 2018 GCAP decision approves the proposal by PG&E to update the adopted cost allocation and rate design calculations using the throughput and customer forecast adopted in the 2019 GT&S Rate Case.5 The gas sales and customer forecasts are used in: 1. the calculation of marginal cost revenues; 2. the allocation of transportation, procurement, and non-Energy Efficiency (EE)related Public Purpose Program costs and surcharges across customer classes; and 3. recovery of residual allocated costs in volumetric rates after calculating customer charge revenues by class. PG&E’s GCAP rates do not vary by year as GT&S rates do and are instead based on average throughput over the rate case period. To incorporate the 2019 GT&S Average and Cold Temperature Sales forecasts and Customer (Billings) forecast into the 2018 GCAP calculations, PG&E created averages, by month and by class, over the four years of the 2019 GT&S Rate Case period. As shown in Table 1 below, the adopted 2019 GT&S sales forecast for classes primarily served from distribution lines is 1.4% lower than the placeholder forecast PG&E incorporated into its GCAP application and a total of 6.4% lower than the adopted 2010 Biennial Cost Allocation Proceeding (BCAP). The 2019 GTS forecast compared to the placeholder results in an incremental increase, on average, to rates across distributionlevel classes compared to those included in PG&E’s application. However, because 5 Pursuant to D.19-10-036 OPs 1 and 2.
- Page 2 -

Advice 4197-G -3- December 23, 2019 the average therms used per month by residential and core commercial customers are decreasing, this provides a partial offset to the rate increase. In other words, transportation rates are increasing because usage is decreasing6 (even though costs are not changed in this proceeding). The secondary driver impacting rates is due to a lower systemwide-level forecast (including throughput by classes primarily served from PG&E’s transmission system). The forecast in the 2019 GT&S is 6.8% lower than the placeholder forecast PG&E incorporated into its application and 9.9% lower than the adopted 2010 BCAP systemwide-level throughput forecast. 6 As a primary example, average adopted monthly usage for residential individually metered customers has decreased by 13.5% from 37 therms per month in the last BCAP to 32 therms in the 2018 GCAP.
- Page 3 -

Advice 4197-G -4- December 23, 2019 Finally, as PG&E noted in its application testimony,7 the initial implementation of the updated throughput forecast has a one-year compounded impact that is then partially offset by the subsequent Annual Gas True-Up(s). The structural undercollection will be reduced by approximately 70% by the 2021 AGT, with the remaining 30% eliminated thereafter. See rate table attachment 3. Cal Advocates’ Modified Marginal Cost Study using the Rental Method and updated Marginal Distribution Capacity Cost (MDCC) from PG&E’s 2017 GRC Phase I The decision orders the implementation of Cal Advocates’ Marginal Cost-based approach to cost allocation, but using the Rental Method for the Customer Function marginal cost revenue determination and using an updated estimate for the MDCC of $373.74.8 Additionally, as mentioned above, the marginal cost revenues for implementation are calculated using the resulting marginal demand measures as derived from the adopted 2019 GT&S Rate Case throughput and customer forecasts. PG&E provides updated customer function marginal cost revenues, distribution function marginal cost revenues, and scaled marginal cost revenue worksheet extracts as an attachment to this advice letter with full electronic workpapers available as noted above. The adopted Cal Advocates marginal cost study included the capping of the base distribution revenue requirement allocation to the Small Commercial Customer Class at the level that was proposed under PG&E’s Embedded Cost-based allocation method. The absolute level of that capping of the base revenue allocation to the Small Commercial customer class was based on the revenue requirement in effect on September 14, 2017, when PG&E filed its application. In order to apply the adopted method to the base distribution revenue requirement in effect at the time of this implementation, PG&E has applied the percentage of total gas base revenue requirement allocation to the Small Commercial customer class under its embedded cost-based method (17.717%)9 and applied that percentage to the current adopted gas base revenue requirement effective January 1, 2020. PG&E then applied the resulting $69 million shortfall to be re-allocated to the residential customer class under Cal Advocates method.10 In order to comply with this adopted capping on an ongoing basis until the next GCAP decision is implemented, PG&E proposes to update the re-allocation amount by applying the 17.717% factor to the adopted gas base distribution revenue requirement authorized upon implementation of a change to the authorized gas distribution revenue requirement. 7 PG&E Exhibit 1, Chapter 1, Attachment B. Pursuant to D.19-10-036 OP 3. 9 Exhibit PG&E-1, Revised for Errata, February 15, 2018, Line 7, Small Commercial column. 10 Compared to Cal Advocates proposed reallocation of $105 million. 8
- Page 4 -

Advice 4197-G -5- December 23, 2019 Incorporation into Rate Calculations of Other Compliance Aspects (Tier 1) of D.19-10-036.11 The following sections address other compliance aspects of D.19-10-036. Residential Rate Design 1. Adopts the reduction in residential Tier 1 and Tier 2 bundled rate differential to 1.2 over four years.12 The initial reduction reduces the effective residential bundled tiered rate ratio to 1.35, based on the illustrative annual residential procurement rate of $0.34675 per therm given the impacts of incorporating the adopted 2019 GT&S throughput for purposes of the 2018 GCAP, including monthly pricing. The Tier 2/Tier 1 transportation rate ratio that achieves this 1.35 illustrative annual bundled rate ratio is 1.44795. Therefore, for the remainder of 2020 the transportation tiering rate ratio of 1.44795 will remain in effect in order to avoid changing residential transportation rates on a monthly basis when monthly pricing changes the residential procurement rate. The next update of this ratio will be with PG&E’s 2021 AGT submitted in December 2020 with a reduction of the target bundled tier ratio from 1.35 to 1.3. The 2021 update will occur if the GCAP is implemented no later than April 1, 2020, to allow at least eight months between phased-in changes in the residential tier ratio.13 2. Increases the non-care residential minimum monthly transportation charge (MMTC) by $1 from the current $3 to $4 per month with commensurate decrease to volumetric rates.14 Estimated revenues collected by the non-CARE MMTC increase from $4.9 million per year to $7.1 million out, reducing the transportation revenues collected via volumetric rates from approximately $1.536 billion to $1.534 billion. 11 Per D. 19-10-036 OP 11, PG&E shall implement the 2018 GCAP Decision no later than the second month following the approval of this Tier 2 advice letter, concurrent with monthly pricing advice letter. 12 Pursuant to D.19-10-036 OP 4. 13 If the 2018 GCAP is implemented after April 1, 2020, PG&E will implement the subsequent phase-in of tier reduction with the next transportation rate change that occurs at least 8 months after the GCAP implementation. 14 Pursuant to D.19-10-036 OP 5.
- Page 5 -

Advice 4197-G -6- December 23, 2019 Core Brokerage Fee Updates the Core Brokerage Fee to $0.00249 per therm based on the updated Core Brokerage Fee Study.15 When combined with the reduction in adopted Core Bundled throughput forecast, reduces the forecast annual Core Brokerage Fee revenue collected in gas procurement rates by approximately $1.3 million. This reduces the Core Brokerage Fee Credit to transportation rates by the same $1.3 million for a net total revenue change of zero. Master Meter Discount and Master Meter Diversity Benefit PG&E will update the gas Schedule GS (Multifamily Service) and gas Schedule GT (Mobilehome Park Service) net Master Meter Discounts, Diversity Benefit Adjustment, and Gas Loss Adjustment, as applicable, when PG&E files its tariffs to implement the GCAP decision. As directed in D.19-10-036,16 the Gas Loss Adjustment and Diversity Benefit Adjustment must be updated at the time of implementation with then effective rates. However, in compliance with the order to revise the service O&M loader costs, and to update the base portion of the discount for tax and cost of capital impacts at the time of implementation, PG&E has recalculated the resulting impact on the base portion of the master meter discounts as follows: Gas Schedule GS Base Discount per unit to $5.54 Gas Schedule GT Base Discount per unit to $11.50 The net Master Meter Discount is calculated by subtracting the diversity benefit per unit from the Base Discount per unit for each schedule, i.e., GS and GT. In addition, the Gas Loss Adjustment is added to determine the net Schedule GT master meter discount. The net Master Meter Discount is then multiplied by the adopted number of ultimate GS and GT units served to calculate the forecast total Master Metered Discounts provided to the Master Metered customers. That discount is then recovered in residential transportation volumetric rates.17. Finally, extending the Schedule G-1 Minimum Transportation Bill to Schedules GS and GT is a structural change to PG&E’s billing system. PG&E will implement these structural and system changes in a manner consistent with smooth operations of the systems involved. Structural changes necessary to implement this initiative will be 15 Pursuant to D.19-10-036 OP 6. Pursuant to D.19-10-036, OP7, and page 59. 17 Pursuant to D.19-10-036 OP 7. 16
- Page 6 -

Advice 4197-G -7- December 23, 2019 prioritized and coordinated with all other initiatives approved by the Commission, recognizing that these changes may be significant and may require an extended implementation period. PG&E will include this change in the initial Tier 2 AGT prior to implementation of this structural item. Natural Gas Vehicle Compression Rate Updates the natural gas vehicle compression rate to $0.96/therm from $0.83/therm.18 This increases the G-NGV2 rate charged to customers refueling their NGV’s at PG&E’s NGV stations open to the public. Combined with the adopted forecast of G-NGV2 throughput, results in NGV2 compression capital and maintenance revenue of $3.5 million vs $2 million under January 2020 rates and adopted throughput forecast. Including the electric compression cost and revenues from federal and state fuel taxes incorporated into the G-NGV2 transportation rate, total NGV2 revenue offset to the adopted GRC Base Revenues paid by other customer classes increases from $3.2 to $5.2 million. Allocation Factors Changes Allocation factors that are derived from the sales forecast will all change for purposes of allocating balancing accounts and non-base transportation revenue requirements across customer classes due to the implementation of the new sales forecast. The attachments to this advice letter provide the impacts of those changes in detail. Energy Efficiency and Energy Savings Assistance allocation were updated and reflected in the tier 2 2020 Public Purpose Program Surcharge Advice Letter 4174-G submitted on 10/31/2019 and approved on December 17, 2019 with effective date of January 1, 2020. Certain allocations were changed due to Commission directives: Self-Generation Incentive Program (SGIP), in Resolution E-4926, Commission ordered that SGIP costs to be allocated based on the actual benefits resulting from the disbursement of program incentives over the previous three years in its service territory. The allocation would be updated on a rolling basis annually to account for changes in eligibility and market factors. Resolution E-4926 directed PG&E to update its gas SGIP allocators in the GCAP. The updated allocation factors, based on the current three-year rolling average, are provided below: 18 Pursuant to D.19-10-036 OP 8.
- Page 7 -

Advice 4197-G -8- December 23, 2019 TABLE 2 SELF-GENERATION INCENTIVE PROGRAM ROLLING 3-YEAR GAS ALLOCATION FACTORS 2016 2017 2018 Avg. Res (G1/GM) 0.16% 54.33% 81.53% 45.34% SC (GNR1) 92.18% 39.16% 16.02% 49.12% LC (GNR2) 0.00% 2.69% 0.00% 0.90% Ind - D (GNTD) 7.67% 3.82% 2.45% 4.64% Ind - T (GNTT) 0.00% 0.00% 0.00% 0.00% 100% 100% 100% 100% Shareholder Incentive Allocator updated to the direct benefits method developed for the Energy Efficiency (EE) Program costs19. As the Shareholder Incentive is collected in transportation rates, the implementation of this change was not performed in the Public Purpose Program Surcharge advice letter but instead with the other transportation allocation changes implementing the 2018 GCAP decision. The allocation factors adopted for recovery of EE Program costs and are provided below. TABLE 3 SHAREHOLDER INCENTIVE ALLOCATION FACTORS Total Residential Small Commercial Large Commercial 100.00% 33.840% 32.860% 1.940% NGV1/NGV2 Industrial Distribution Industrial Trans/Backbone 10.820% 20.540% NGV4 Adopted Revenue Requirement: Changes from 2020 AGT While the GCAP does not establish a change in the total revenue requirements, there are elements of authorized revenues that change as they are in fact adopted rates and not revenue requirements. Therefore, as adopted rates, when the adopted throughputs applied to them change, the illustrative revenues included in tables also change, as explained below by item: A. CPUC Fee: The CPUC Fee is an adopted rate applied to applicable throughput. Therefore, given the implementation of a new throughput forecast in the 2018 GCAP, the CPUC Fee illustrative revenue as shown in the revenue requirement and allocation tables will change. B. Core Brokerage Fee Credit: The Commission adopts a Core Brokerage Fee Rate. That rate is then multiplied by the adopted core bundled throughput forecast to calculate the placeholder Core Brokerage Fee credit to transportation rates with the offset collected in monthly pricing 19 D.19-10-036, p. 71.
- Page 8 -

Advice 4197-G -9- December 23, 2019 rates via the Core Brokerage Fee. The Core Brokerage Fee Balancing Account provides an annual true-up in the Annual Gas True-Up advice letter submittal. C. The Revenue, Franchise Fee, and Uncollectibles Factor remains the same as submitted in PG&E’s 2020 Annual Gas True-Up. However, the revenue collected from this factor will follow the small change in transportation revenue requirements as described above with commensurate changes, as applicable, D. The procurement-related G-10 Discount has a minor change given the increase in procurement rates from incorporating a lower bundled throughput forecast. Protests Anyone wishing to protest this submittal may do so by letter sent via U.S. mail, facsimile or E-mail, no later than January 13, 2020, which is 21 days20 after the date of this submittal. 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 20 The 20-day protest period concludes on a weekend, therefore, PG&E is moving this date to the following business day.
- Page 9 -

Advice 4197-G - 10 - December 23, 2019 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). Effective Date Pursuant to General Order (GO) 96-B, Rule 5.2, and OP 11 of D.19-10-036, this advice letter is submitted with a Tier 2 designation. PG&E requests that this Tier 2 advice submittal become effective on March 1, 2020. In order to timely implement these changes, PG&E requests a disposition letter no later than February 14, 2020. 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.17-09-006. 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 submittals can also be accessed electronically at: http://www.pge.com/tariffs/. /S/ Erik Jacobson Director, Regulatory Relations Attachments cc: Service List A.17-09-006
- Page 10 -

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 U39 G) Utility type: ELC GAS PLC HEAT ELC = Electric PLC = Pipeline WATER Contact Person: Annie Ho Phone #: (415) 973-8794 E-mail: PGETariffs@pge.com E-mail Disposition Notice to: AMHP@pge.com EXPLANATION OF UTILITY TYPE GAS = Gas WATER = Water HEAT = Heat (Date Submitted / Received Stamp by CPUC) Tier Designation: 2 Advice Letter (AL) #: 4197-G Subject of AL: Implementation of the 2018 Gas Cost Allocation Proceeding to Update Residential and Non-Residential rates Resulting from Ordering Paragraph 11 in D.19-10-036 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 #: D.19-10-036 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: Confidential treatment requested? Yes No If yes, specification of confidential information: Confidential information will be made available to appropriate parties who execute a nondisclosure agreement. Name and contact information to request nondisclosure agreement/ access to confidential information: Resolution required? Yes No Requested effective date: 3/1/20 No. of tariff sheets: N/A 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: N/A 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 11 -

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 12 -

Advice Letter 4197-G RATES WITH 2020 AGT REVENUE REQUIREMENT ALLOCATED PER 2018 GCAP DECISION (D.19-10-036) 3/1/2020 LIST OF RATE TABLE ATTACHMENTS PG&E Reference Table Description Attachment 1 2020 ANNUAL END-USE TRANSPORTATION, GAS TRANSMISSION AND STORAGE REVENUE REQUIREMENTS, AND PUBLIC PURPOSE PROGRAMS AUTHORIZED FUNDING Attachment 1A 2020 ANNUAL END-USE TRANSPORTATION, GAS TRANSMISSION AND STORAGE REVENUE REQUIREMENTS, AND PUBLIC PURPOSE PROGRAMS AUTHORIZED FUNDING ALLOCATION TO CORE/NONCORE/UNBUNDLED Attachment 2 BALANCING ACCOUNT FORECAST SUMMARY Attachment 3 ILLUSTRATIVE CLASS AVERAGE RATES ($/TH) Attachment 4 AVERAGE END-USER GAS TRANSPORTATION RATES AND PUBLIC PURPOSE PROGRAM SURCHARGES Attachment 5 ALLOCATION OF GAS END-USE TRANSPORTATION AND ILLUSTRATIVE PROCUREMENT REVENUE REQUIREMENTS AND PPP SURCHARGE REVENUES ACROSS CLASSES Attachment 6 CHANGES IN ALLOCATION OF REVENUE REQUIREMENT FROM 01/1/2020 AGT RESULTING FROM APPLICATION OF ADOPTED GCAP METHODOLOGIES Attachment 7 G-NGV2 PRESENT AND PROPOSED RATES BY DETAILED COMPONENT ($/TH) Attachment 8 G1-NGV RATES ($/TH) Attachment 9 AVERAGE END-USER GAS TRANSPORTATION RATES AND PPP SURCHARGES Attachment 10 CHANGE FROM JANUARY 1, 2020 RATES Attachment 11 ILLUSTRATIVE AVERAGE NON-CARE RESIDENTIAL AND NON-CARE SMALL COMMERCIAL BILL IMPACTS Attachment 12 MARGINAL COST REVENUES Attachment 13 SCALED AND CAPPED GAS BASE DISTRIBUTION REVENUE ALLOCATIONS
- Page 13 -

Advice Letter 4197-G ATTACHMENT 1 PACIFIC GAS AND ELECTRIC COMPANY MARCH 1, 2020 RATE CHANGE 2020 ANNUAL END-USE TRANSPORTATION, GAS TRANSMISSION AND STORAGE REVENUE REQUIREMENTS, AND PUBLIC PURPOSE PROGRAMS AUTHORIZED FUNDING ($ THOUSANDS) A Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 B Present in Rates as of 1/1/20 END-USE GAS TRANSPORTATION Gas Transportation Balancing Accounts GRC Distribution Base Revenues (includes distribution portion of Cost of Capital) Pension - Distribution Pension - Gas Transmission & Storage Self Generation Incentive Program Revenue Requirement CPUC Fee Core Brokerage Fee Credit Greenhouse Compliance Operational Cost (excluding RF&U) Greenhouse Compliance Cost (excluding RF&U) Greenhouse Compliance Revenue Return (excluding RF&U) Less CARE discount recovered in PPP surcharge from non-CARE customers 335,282 1,937,828 47,699 18,013 12,989 11,661 (6,583) 15,856 172,852 (159,288) (129,374) C D Proposed as of 3/1/2020 Total Change 335,282 1,937,828 47,699 18,013 12,990 12,453 (5,332) 15,856 172,852 (159,288) (129,374) E Core Noncore / Unbundled - (50) (1,912) 51 1,912 1 792 1,251 - (47) 5,445 (487) 1,251 211 (2,381) - 47 (5,445) 1,280 (211) 2,381 - Line No. 1 2 3 4 5 6 7 8 9 10 6,760 2,263,695 6,771 2,265,750 11 2,055 35 2,065 (25) (10) Procurement-Related G-10 Total Procurement-Related G-10 Total Allocated Total Transportation Revenue Requirements Reallocated (659) 659 2,263,695 (639) 639 2,265,750 20 (20) 2,055 20 0 2,085 (21) (31) 11 12 13 14 15 16 17 18 19 20 Gas Transmission & Storage (GT&S) Transportation Revenue Requirements (RRQ) Local Transmission Customer Access Total GT&S Transportation RRQ 856,625 2,404 859,029 856,625 2,404 859,029 - - - 18 19 20 21 22 23 24 2019 GT&S Late Implementation 1 Local Transmission Backbone Storage 4,168 6,595 43,007 4,168 6,595 43,007 - - - 21 22 23 24 53,770 53,770 - - - 25 3,176,494 3,178,549 2,056 2,085 (31) 26 84,513 49,359 10,295 3,772 1,139 149,078 84,513 49,359 10,295 3,772 1,139 149,078 - - - 27 28 29 30 31 32 (95,961) 129,374 182,491 (95,961) 129,374 182,491 - - - 33 34 35 304,264 4,573 308,837 304,264 4,573 308,837 - - - 36 37 38 3,667,822 3,669,877 2,056 2,085 (31) 39 25 26 27 28 29 30 31 32 33 34 35 RF&U Total Transportation RRQ with Adjustments and Credits Total 2015 GT&S Late Implementation Total End-Use Gas Transportation RRQ PUBLIC PURPOSE PROGRAMS (PPP) FUNDING Energy Efficiency Energy Savings Assistance Research and Development and BOE/CPUC Admin Fees CARE Administrative Expense Statewide Marketing, Education & Outreach Total Authorized PPP Funding PPP Surcharge Balancing Accounts CARE discount recovered from non-CARE customers Total PPP Required Funding 36 37 38 GT&S UNBUNDLED COSTS Backbone Transmission Storage Total GT&S Unbundled 39 TOTAL REVENUE REQUIREMENTS - Notes: A positive balance represents an under-collection. A negative balance represents an over-collection. Some numbers may not add precisely due to rounding. 1) See Appendix H, Table 2 of D.19-09-025. Note Noncore portion of NGSS Enduser Depreciation/Decommissioning as shown on line 9 of Attachment H, Table 2 ($5.8M annual RRQ) is included in Local Transmission Balancing Accounts.
- Page 14 -

Advice Letter 4197-G ATTACHMENT 1A PACIFIC GAS AND ELECTRIC COMPANY MARCH 1, 2020 RATE CHANGE 2020 ANNUAL END-USE TRANSPORTATION, GAS TRANSMISSION AND STORAGE REVENUE REQUIREMENTS, AND PUBLIC PURPOSE PROGRAMS AUTHORIZED FUNDING ALLOCATION TO CORE/NONCORE/UNBUNDLED ($ THOUSANDS) Proposed as of 3/1/2020 Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 END-USE GAS TRANSPORTATION Gas Transportation Balancing Accounts GRC Distribution Base Revenues Pension - Distribution Pension - Gas Transmission & Storage Self Generation Incentive Program Revenue Requirement CPUC Fee Core Brokerage Fee Credit Greenhouse Compliance Operational Cost (excluding FF&U) Greenhouse Compliance Cost (excluding FF&U) Greenhouse Compliance Revenue Return (excluding FF&U) Less CARE discount recovered in PPP surcharge from nonCARE customers FF&U Total Transportation RRQ with Adjustments and Credits Noncore / Unbundled Core Line No. 335,282 1,937,828 47,699 18,013 12,990 12,453 (5,332) 15,856 172,852 (159,288) (129,374) 355,179 1,868,453 45,991 10,533 10,594 6,668 (5,332) 6,464 137,118 (159,288) (129,374) (19,897) 69,375 1,708 7,480 2,395 5,786 9,392 35,734 - 1 2 3 4 5 6 7 8 9 10 6,771 2,265,750 6,525 2,153,532 246 112,219 11 12 13 14 15 16 Procurement-Related G-10 Total Procurement-Related G-10 Total Allocated Total Transportation Revenue Requirements Reallocated (639) 639 2,265,750 (639) 260 2,153,153 378 112,597 14 15 16 17 18 19 Gas Transmission & Storage (GT&S) Transportation Revenue Requirements (RRQ) Local Transmission Customer Access Total GT&S Transportation RRQ 856,625 2,404 859,029 588,905 588,905 267,720 2,404 270,125 17 18 19 4,168 6,595 43,007 53,770 8,788 13,487 41,387 63,662 3,178,549 2,805,720 372,830 25 84,513 49,359 10,295 3,772 1,139 149,078 58,010 49,359 6,010 2,062 782 116,222 26,503 4,285 1,710 357 32,856 26 27 28 29 30 31 (95,961) 129,374 182,491 (81,237) 70,720 105,705 (14,724) 58,655 76,786 32 33 34 304,264 4,573 308,837 35 36 37 758,453 38 20 21 22 23 24 2015 GT&S Late Implementation Local Transmission Backbone Storage Total 2015 GT&S Late Implementation 25 Total End-Use Gas Transportation RRQ 26 27 28 29 30 31 32 33 34 PUBLIC PURPOSE PROGRAMS (PPP) FUNDING Energy Efficiency Energy Savings Assistance Research and Development and BOE/CPUC Admin Fees CARE Administrative Expense Statewide Marketing, Education & Outreach Total Authorized PPP Funding PPP Surcharge Balancing Accounts CARE discount recovered from non-CARE customers Total PPP Required Funding 35 36 37 GT&S UNBUNDLED COSTS Backbone Transmission Storage Total GT&S Unbundled 38 TOTAL REVENUE REQUIREMENTS 304,264 4,573 308,837 3,669,877 Notes: A positive balance represents an under-collection. A negative balance represents an over-collection. Some numbers may not add precisely due to rounding. - 2,911,425 (4,620) (6,892) 1,620 (9,892) 20 21 22 23 24
- Page 15 -

ATTACHMENT 2 Advice Letter 3791-G PACIFIC GAS AND ELECTRIC COMPANY MARCH 1, 2020 RATE CHANGE BALANCING ACCOUNT FORECAST SUMMARY ($ THOUSANDS) GCAP ALLOCATIONS Nov. 2019 Recorded Dec. 2019 Forecast Core A Line No. 2020 AGT ALLOCATIONS 1 Allocation B Allocation Noncore Nov. 2019 Recorded Dec. 2019 Forecast Core Noncore C D E F Line No. GAS TRANSPORTATION BALANCING ACCOUNTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Core Fixed Cost Account (CFCA) - Distribution Cost Subaccount CFCA - Core Cost Subaccount Noncore Customer Class Charge Account (NCA) - Noncore Subaccount NCA - Distribution Subaccount Core Brokerage Fee Balancing Account Hazardous Substance Mechanism Balancing Charge Account GT&S Ex Parte Penalty Customer Energy Efficiency Incentive Recovery Account - Gas California Solar Initiative Thermal Program Memoradum Account Adjustment Mechanism of Costs Determined in Other Proceedings Non-Tariffed Products and Services Balancing Account AB 32 Cost of Implementation Fee Gas Pipeline Expense and Capital Balancing Account Engineering Critical Assessment Balancing Account Natural Gas Leak Abatement Program Balancing Account New Environmental Regulations Balancing Account Pension Contribution Balancing Account NGSS Enduser Depreciation/Decommissioning GT&S Revenue Sharing Mechanism (4) Mobile Home Park Balancing Account Subtotal Transportation Balancing Accounts $293,862 $3,470 ($22,624) ($12,223) $964 $68,836 ($2,029) $0 $2,937 $8,477 ($55,724) ($325) $8,438 (2) $2 $0 ($2,520) $18,449 $0 $43,073 (3) ($42,003) (4) $24,222 $335,282 $293,862 $3,470 $0 $0 $964 $28,062 ($827) $0 $2,016 $4,479 ($27,862) ($325) $4,695 $1 $0 ($1,938) $18,645 $0 $27,583 ($21,001) $23,355 $355,179 $0 $0 ($22,624) ($12,223) $0 $40,774 ($1,202) ($1) $921 $3,999 ($27,862) $0 $3,742 $1 $0 ($582) ($196) $0 $15,490 ($21,001) $867 ($19,897) $293,862 $3,470 ($22,624) ($12,223) $964 $68,836 ($2,029) $0 $2,937 $8,477 ($55,724) ($325) $8,438 (2) $2 $0 ($2,520) $18,449 $0 $43,073 (3) ($42,003) (4) $24,222 $335,282 $293,862 $3,470 $0 $0 $964 $27,147 ($800) $0 $2,911 $5,013 ($27,862) ($325) $4,210 $1 $0 ($1,928) $18,685 $0 $27,503 ($21,001) $23,379 $355,229 $0 $0 ($22,624) ($12,223) $0 $41,688 ($1,229) $0 $25 $3,464 ($27,862) $0 $4,228 $1 $0 ($592) ($236) $0 $15,570 ($21,002) $843 ($19,949) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 PUBLIC PURPOSE PROGRAM (PPP) SURCHARGE BALANCING ACCOUNTS (5) 23 24 25 26 PPP-Energy Efficiency PPP-Low Income Energy Efficiency PPP-Research Development and Demonstration California Alternate Rates for Energy Account ($15,372) ($58,736) ($122) ($21,731) ($10,551) ($58,736) ($71) ($11,879) ($4,821) $0 ($51) ($9,852) ($15,372) ($58,736) ($122) ($21,731) ($10,551) ($58,736) ($71) ($11,879) ($4,821) $0 ($51) ($9,852) 23 24 25 26 27 Subtotal Public Purpose Program Balancing Accounts ($95,961) ($81,237) ($14,724) ($95,961) ($81,237) ($14,724) 27 28 TOTAL BALANCING ACCOUNTS $239,321 $273,942 ($34,621) $239,321 $273,992 ($34,673) 28 Footnotes: 1. These balances are the forecasted balances as of December 2019. The December 2019 ending balances that were provided in the 2020 AGT AL 4200-G were the forecasted balances (based on recorded balances as of November 2019 with a forecast of December 2019 activity). 2. This amount reflects the total forecast balance of the AB 32 Cost of Implementation Fee Core subaccount in the CFCA and the Noncore subaccount of the NCA. The total forecast balance is allocated on an equal-cents-per therm basis. 3. Noncore portion of NGSS Enduser Depreciation/Decommissioning undercollection as shown on line 9 of Attachment H, Table 2 ($5.8M annual RRQ) is included. 4. The balance shown is the November 30, 2019 recorded balance in the Backbone and Local Transmission Subaccounts of the GTSRSM. The December recorded balances will be transferred evenly (50/50) to the CFCA and NCA after the approval of the AGT advice letter. The balance in the Local Transmission subaccount will be allocated to all end use customers except for industrial backbone and electric generation backbone customers. See the GTSRSM summary in Advice 4166-G for more detail. 5. The PPP-related balances (based on Sept 2019 recorded) were included in the 2020 PPP Gas Surcharge filed in AL 4174-G on October 31, 2019. Notes: A positive balance represents an under-collection. A negative balance represents an over-collection. Some numbers may not add precisely due to rounding.
- Page 16 -

Advice Letter 4197-G Attachment 3 3/1/2020 Illustrative Class Average Rates ($/th) Present Line No. Customer Class 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 BUNDLED—RETAIL CORE* Residential Non-CARE** Small Commercial Non-CARE** Large Commercial** Uncompressed Core NGV Compressed Core NGV TRANSPORT ONLY—RETAIL CORE Residential Non-CARE** Small Commercial Non-CARE** Large Commercial** Uncompressed Core NGV Compressed Core NGV TRANSPORT ONLY—RETAIL NONCORE Industrial – Distribution Industrial – Transmission Industrial – Backbone Uncompressed Noncore NGV – Distribution Uncompressed Noncore NGV – Transmission Electric Generation – Distribution/Transmission Electric Generation – Backbone TRANSPORT ONLY—WHOLESALE Alpine Natural Gas (T) Coalinga (T) Island Energy (T) Palo Alto (T) West Coast Gas – Castle (D) West Coast Gas – Mather (D) West Coast Gas – Mather (T) First Year Impacts Illustrative Second Year Impact Includes 1/2020 Implementation of GCAP G-PPPS Implementation of GCAP Transportation and Procurement Ratemaking Stand-alone impact of Structural Core Undercollection 70% Eliminated (1) January 1, 2020 Final Dec Filing March 1, 2020 $ Change % Change January 1, 2021 $ Change % Change $1.590 $1.150 $0.804 $0.691 $2.225 $1.693 $1.233 $0.867 $0.826 $2.519 $0.103 $0.083 $0.064 $0.135 $0.294 6.5% 7.2% 7.9% 19.5% 13.2% $1.617 $1.192 $0.850 $0.808 $2.378 ($0.076) ($0.041) ($0.018) ($0.018) ($0.141) -4.5% -3.4% -2.0% -2.2% -5.6% $1.271 $0.848 $0.530 $0.420 $1.954 $1.346 $0.907 $0.578 $0.541 $2.233 $0.076 $0.059 $0.047 $0.121 $0.279 6.0% 7.0% 8.9% 28.8% 14.3% $1.271 $0.865 $0.560 $0.523 $2.092 ($0.076) ($0.041) ($0.018) ($0.018) ($0.141) -5.6% -4.6% -3.0% -3.3% -6.3% $0.359 $0.202 $0.092 $0.329 $0.184 $0.154 $0.053 $0.399 $0.201 $0.093 $0.369 $0.185 $0.153 $0.052 $0.040 ($0.001) $0.001 $0.040 $0.001 ($0.001) ($0.001) 11.2% -0.3% 0.8% 12.2% 0.3% -0.5% -1.8% $0.397 $0.198 $0.091 $0.367 $0.182 $0.153 $0.052 ($0.002) ($0.002) ($0.002) ($0.002) ($0.002) $0.000 $0.000 -0.6% -1.2% -2.6% -0.6% -1.3% 0.0% 0.0% $0.101 $0.102 $0.111 $0.099 $0.282 $0.337 $0.103 $0.101 $0.101 $0.110 $0.098 $0.319 $0.470 $0.102 ($0.000) ($0.000) ($0.000) ($0.000) $0.037 $0.134 ($0.000) -0.5% -0.5% -0.4% -0.5% 13.0% 39.7% -0.5% $0.101 $0.101 $0.110 $0.098 $0.319 $0.470 $0.102 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% (1) The chronic undercollections in core balancing accounts related to the outdated throughput forecast will end after the GCAP rates are in effect for one year. With a March 1, 2020 implementation, PG&E illustratively estimates that 70% of the $250 million annual structural core undercollection will be eliminated in the 2021 AGT, including a secondary reduction in CARE program shortfalls. Other contributors to undercollected balancing accounts include late implementation of cases like GRC or warmer than normal weather. The total CFCA-Distribution undercollection in the 2020 AGT is $293.9 million. * Illustrative Bundled Rates incorporate an illustrative procurement revenue requirement as filed in PG&E's 2020 AGT (AL 4200-G). ** CARE customers receive a 20 % discount on transportation and procurement and are exempt from CARE and CSI Solar Water Heater rate components. 3/2020 GCAP impact on monthly average non-CARE residential gas bill using 32 therms is $3.30. 1/1/2021 forecast impact on monthly average non-CARE residential gas bill is $-2.42(reduction). 3/2020 GCAP impact on monthly average small commercial gas bill using 281 therms is $23.34. 1/1/2021 forecast impact on monthly average small commercial gas bill is $-11.65 (reduction).
- Page 17 -

ATTACHMENT 4 Advice Letter 4197-G 3/1/2020 AVERAGE END-USER GAS TRANSPORTATION RATES AND PUBLIC PURPOSE PROGRAM SURCHARGES ($/th; Annual Class Averages)(3) Line No. Customer Class January 1, 2020 Final Dec Filing Percentage Change from January 1, 2020 Final Dec Filing March 2020 Transportation(1)(5) G-PPPS (2) Total Transportation G-PPPS Total $1.234 $.037 $1.271 $1.310 $0.037 $1.346 6.1% 0.0% 6.0% $.789 $.059 $.848 $0.848 $0.059 $.907 7.5% 0.0% 7.0% Transportation G-PPPS Total RETAIL CORE 1 Residential Non-CARE (4) (4) 2 Small Commercial Non-CARE 3 Large Commercial $.481 $.049 $.530 $0.529 $0.049 $.578 9.8% 0.0% 8.9% 4 NGV1 - (uncompressed service) $.392 $.029 $.420 $0.512 $0.029 $.541 30.9% 0.0% 28.8% 5 NGV2 - (compressed service) $1.925 $.029 $1.954 $2.205 $0.029 $2.233 14.5% 0.0% 14.3% RETAIL NONCORE (6) 6 Industrial - Distribution $.301 $.059 $.359 $.341 $.059 $.399 13.3% 0% 11.2% 7 Industrial - Transmission $.164 $.037 $.202 $.164 $.037 $.201 (0.4%) 0.0% (0.3%) 8 Industrial - Backbone $.055 $.037 $.092 $.056 $.037 $.093 1.3% 0.0% 9 Electric Generation - Transmission (G-EG-D/LT) $.154 $.154 $.153 $.153 (0.5%) (0.5%) 10 Electric Generation - Backbone (G-EG-BB) $.053 $.053 $.052 $.052 (1.8%) (1.8%) 11 NGV 4 - Distribution (uncompressed service) $.301 $.029 $.329 $.341 $.029 $.369 13.3% 0.0% 12.2% 12 NGV 4 - Transmission (uncompressed service) $.155 $.029 $.184 $.156 $.029 $.185 0.4% 0.0% 0.3% 0.8% WHOLESALE CORE AND NONCORE (G-WSL) (6) 13 Alpine Natural Gas $.101 $.101 $.101 $.101 (0.5%) (0.5%) 14 Coalinga $.102 $.102 $.101 $.101 (0.5%) (0.5%) 15 Island Energy $.111 $.111 $.110 $.110 (0.4%) (0.4%) 16 Palo Alto $.099 $.099 $.098 $.098 (0.5%) (0.5%) 17 West Coast Gas - Castle $.282 $.282 $.319 $.319 13.0% 13.0% 18 West Coast Gas - Mather Distribution $.337 $.337 $.470 $.470 39.7% 39.7% 19 West Coast Gas - Mather Transmission $.103 $.103 $.102 $.102 (0.5%) (0.5%) ( 1 ) Transportation Only rates include: i) a transportation component that recovers customer class charges, customer access charges, CPUC fees, local transmission (where applicable), distribution costs (where applicable), and AB32 Cost of Implementation Fee (wholesale and certain large customers are directly billed by the Air Resource board, and are exempt from PG&E's AB32 COI rate component of $0.00176 per therm). Transport only customers must arrange for their own gas purchases and transportation to PG&E's citygate/local transmission system. ( 2 ) D. 04-08-010 authorized PG&E to remove the gas public purpose program surcharge that recovers the costs of low income California Alternate Rates for Energy (CARE), low income energy efficiency, energy efficiency, Research Development and Demonstration program and BOE/CPUC Administration costs from transportation rates and into its own separate surcharge tariff. Certain customers are exempt from paying the PPP surcharge; see tariff G-PPPS for details. G-PPPS rates are determined annually in PG&E's PPP Filing. ( 3 ) Rates are rounded to 3 decimals for viewing ease. Percentage rate changes are calculated on a 5-digit basis. ( 4 ) CARE Customers receive a 20% discount off of PG&E's total bundled rate and are exempt from the CARE portion of PG&E's Public Purpose Program Surcharge (G-PPPS) rates and cost recovery of the California Solar Initiative Thermal Program. ( 5 ) Billed Transportation rates paid by all customers include an additional GHG Compliance Cost of $0.05161 and Operational Cost component of $0.00243 ( 6 ) Covered Entities within classes and the wholesale class (i.e.customers that currently have a direct obligation to pay for allowances directly to the Air Resources Board) will see a line item credit on their bill equal to the GHG Compliance Cost $0.05161 per therm times their monthly billed volumes.
- Page 18 -

Advice Letter 4197-G Attachment 5 3/1/2020 ALLOCATION OF GAS END-USE TRANSPORTATION AND ILLUSTRATIVE PROCUREMENT REVENUE REQUIREMENTS AND PPP SURCHARGE REVENUES ACROSS CLASSES ($000) Line No. 1 2 3 4 5 6 GAS GRC, ATTRITION, PENSION & COST OF CAPITAL DISTRIBUTION-LEVEL REVENUE REQUIREMENTS Customer + Distribution + G-NGV2 Compression Cost Allocation of Base Distribution Revenue and Franchise Fees Allocation of Base Distribution Uncollectibles Expense Final Allocation of Distribution Revenue Requirement Total $1,124,078 $830,098 $5,155 $19,475 $6,721 $1,985,527 Residential 7 Distribution-Level Revenue Requirement Allocation % 100.00000% 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 CUSTOMER CLASS COSTS WITHOUT RATE COMPONENTS Core Fixed Cost Acct. Bal. - Distribution Cost Subaccount Core Fixed Cost Acct. Bal. - Core Cost Subaccount - ECPT (2016 PSEP Bal) Mobile Home Parks Balancing Account Noncore Customer Class Charge Account - ECPT Noncore Customer Class Charge Account - Distribution Subacct Natural Gas Leak Abatement Program Balancing Account (Transportation) CFCA - NGSS Enduser Dist. Sub Acct Recovery Gas Pipeline Expense & Capital BA (2016 is for CPUC Reimb sub) Hazardous Substance Balance Non-Tariffed Products and Services Core Brokerage Fee Credit (Gas Brokerage Costs w/o FF&U) Core Brokerage Fee Credit (Sales/Marketing Costs w/o FF&U) Natural Gas Leak Abatement Program Balancing Account (Distribution) Balancing Charge Account G-10 Procurement-related Employee Discount Allocated Brokerage Fee Balance Account Adjust. Mechanism Costs Determined Other Proceedings G-10 Procurement-related Employee Discount Applied to Res Class New Environmental Regulations Balancing Account(Distribution) New Environmental Regulations Balancing Account(Transportation) Gas Operational Cost Balancing Account GT&S Ex-Parte Penalty GT&S Revenue Sharing Mechanism CFCA/NCA - NGSS Enduser Sub Acct Recovery Self Gen Incentive Program Forecast Period Cost NCA - NGSS Enduser Sub Acct Recovery + NGSS Late Impl. Engineering Critical Assessment Balancing Account Subtotals of Items Transferred to CFCA and NCA Franchise Fees and SF Gross Receipts and Uncoll. Exp. on Items Above Subtotals with FF&U and Other Bal. Acct./Forecast Period Costs Total of Items Collected via CFCA, NCA, and NDFCA 39 40 41 42 43 44 45 46 47 48 49 CEE Incentive AB32 ARB Implementation Fee CA Solar Hot Water Heating AB32 GHG Operations Cost AB32 GHG Compliance Cost AB32 Cap & Trade - Allowance Return Residential Customers Only Includes FF&U CPUC FEE Subtotals for Customer Class Charge Items Franch. Fee and Uncoll. Exp. on Items Above Subtotals of Other Costs Allocation of Total Non-G&TS End-User Transportation Costs Total Core Brokerage Fee (w/out F&U) (5,262) CUSTOMER CLASS COSTS WITH THEIR OWN RATE COMPONENTS ALLOCATED USING GCAP THROUGHPUT $914,397 $604,806 $0 $15,100 $5,213 $1,539,515 77.5368% (5,332) Residential Total $293,862 $3,470 $24,222 ($22,624) ($12,223) ($884) $25,145 $2 $68,836 ($325) ($4,430) ($832) ($1,636) ($2,029) $639 $964 ($55,724) ($639) $19,988 ($1,539) $0 $0 ($42,003) $5,979 $12,990 $11,949 $0 $323,158 $3,746 $326,904 $2,312,431 $236,311 $2,338 $18,781 $0 $0 ($243) $20,221 $1 $18,909 ($219) ($2,985) ($656) ($1,269) ($557) $175 $650 ($18,774) ($639) $15,498 ($423) $0 $0 ($14,151) $1,643 $9 $0 $0 $274,621 $3,379 $278,000 $1,817,516 Residential Total $2,937 $8,438 $8,477 $15,856 $172,852 ($159,288) $12,453 $61,726 $2,955 $64,681 $2,377,112 $994 $3,164 $2,781 $4,356 $92,682 ($159,288) $4,495 ($50,816) $1,450 ($49,366) $1,768,150 Small Commercial $195,452 $151,682 $0 $3,450 $1,191 $351,775 17.7170% Large Commercial $2,735 $9,079 $0 $117 $41 $11,971 Core NGV $779 $5,102 $0 $58 $20 $5,959 Compression Cost for G-NGV2 $0 $0 $5,155 $51 $18 $5,224 Subtotal Core $1,113,362 $770,668 $5,155 $18,778 $6,482 $1,914,445 96.4200% Industrial Distribution $9,165 $44,588 $0 $534 $184 $54,472 Industrial Transmission $370 $13,470 $0 $138 $47 $14,026 2.7435% 0.7064% Industrial Backbone $0 $0 $0 $0 $0 $0 0.0000% EG D/T $633 $521 $0 $11 $4 $1,170 EG BB $548 $451 $0 $10 $3 $1,012 0.0589% 0.0510% 0.0000% EG BB $0 $0 $12 ($4,854) ($174) ($112) $0 $0 $8,748 $0 $0 $0 ($1) ($258) $81 $0 ($5,978) $0 $10 ($196) $0 $0 ($5,143) $760 $0 $2,717 $0 ($4,387) ($105) ($4,492) ($3,480) EG BB $0 $83 $0 $2,015 $3,210 $0 $307 $5,615 $75 $5,690 $2,210 0.6029% 0.3001% 0.2631% Small Large Commercial Commercial $53,997 $1,838 $1,001 $88 $4,291 $146 $0 $0 $0 $0 ($104) ($9) $4,620 $157 $0 $0 $8,097 $712 ($94) ($8) ($1,278) ($112) ($174) ($2) ($290) ($10) ($239) ($21) $75 $7 $278 $24 ($8,040) ($707) $0 $0 $3,541 $121 ($181) ($16) $0 $0 $0 $0 ($6,060) ($533) $703 $62 $9,082 $1,503 $0 $0 $0 $0 $69,228 $3,239 $854 $40 $70,083 $3,279 $421,858 $15,250 Core NGV $915 $42 $73 $0 $0 ($4) $78 $0 $343 ($4) ($54) ($1) ($5) ($10) $3 $12 ($341) $0 $60 ($8) $0 $0 ($257) $30 $0 $0 $0 $872 $10 $883 $6,842 Compression Cost for G-NGV2 $802 $0 $64 $0 $0 $0 $69 $0 $0 $0 $0 $0 ($4) $0 $0 $0 $0 $0 $53 $0 $0 $0 $0 $0 $0 $0 $0 $983 $12 $995 $6,219 Subtotal Industrial Industrial Industrial EG Core Distribution Transmission Backbone D/T $293,862 $0 $0 $0 $0 $3,470 $0 $0 $0 $0 $23,355 $665 $171 $0 $14 $0 ($1,489) ($10,317) ($105) ($5,611) $0 ($9,367) ($2,412) $0 ($201) ($360) ($34) ($239) ($2) ($130) $25,145 $0 $0 $0 $0 $1 $0 $0 $0 $0 $28,062 $2,683 $18,594 $189 $10,112 ($325) $0 $0 $0 $0 ($4,430) $0 $0 $0 $0 ($832) $0 $0 $0 $0 ($1,578) ($45) ($12) $0 ($1) ($827) ($79) ($548) ($6) ($298) $260 $25 $173 $2 $94 $964 $0 $0 $0 $0 ($27,862) ($1,833) ($12,706) ($129) ($6,910) ($639) $0 $0 $0 $0 $19,272 $548 $141 $0 $12 ($627) ($60) ($416) ($4) ($226) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($21,001) ($1,327) ($9,197) ($111) ($5,002) $2,438 $233 $1,615 $16 $878 $10,594 $1,370 $1,025 $0 $0 $0 $826 $5,679 $58 $2,530 $0 $0 $0 $0 $0 $348,943 ($7,884) ($8,448) ($92) ($4,738) $4,297 ($120) ($210) ($2) ($109) $353,240 ($8,003) ($8,658) ($94) ($4,847) $2,267,684 $46,469 $5,367 ($94) ($3,677) Small Commercial $965 $1,354 $1,502 $1,865 $39,458 $0 $1,922 $47,066 $629 $47,695 $469,553 Core NGV Compression Cost for G-NGV2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,219 Subtotal Industrial Core Distribution $2,016 $318 $4,695 $449 $4,479 $498 $6,464 $618 $137,118 $12,936 ($159,288) $0 $6,668 $638 $2,152 $15,456 $2,158 $207 $4,311 $15,663 $2,271,995 $62,132 Noncore NGV $0 $0 $0 $0 $0 $0 WC Gas Mather** $0 $243 $0 $2 $0 $246 0.0124% WC Gas Castle** $0 $156 $0 $2 $0 $158 Other Wholesale $0 $0 $0 $0 $0 $0 Noncore & Wholesale $10,716 $59,430 $0 $697 $239 $71,083 0.0079% 0.0000% 3.5800% Noncore NGV $0 $0 $0 ($48) $0 ($1) $0 $0 $86 $0 $0 $0 $0 ($3) $1 $0 ($59) $0 $0 ($2) $0 $0 ($43) $7 $0 $26 $0 ($34) ($1) ($35) ($35) WC Gas WC Gas Mather** Castle** $0 $0 $0 $0 $3 $2 ($5) ($4) ($42) ($27) ($0) ($0) $0 $0 $0 $0 $9 $6 $0 $0 $0 $0 $0 $0 ($0) ($0) ($0) ($0) $0 $0 $0 $0 ($6) ($4) $0 $0 $2 $2 ($0) ($0) $0 $0 $0 $0 ($5) ($3) $1 $1 $0 $0 $3 $2 $0 $0 ($41) ($26) ($0) ($0) ($41) ($27) $205 $131 Other Wholesale $0 $0 $0 ($192) $0 ($5) $0 $0 $347 $0 $0 $0 $0 ($10) $3 $0 ($237) $0 $0 ($8) $0 $0 ($171) $30 $0 $107 $0 ($136) ($3) ($139) ($139) Noncore & Wholesale $0 $0 $867 ($22,624) ($12,223) ($524) $0 $1 $40,774 $0 $0 $0 ($59) ($1,202) $378 $0 ($27,862) $0 $716 ($912) $0 $0 ($21,001) $3,542 $2,395 $11,949 $0 ($25,785) ($551) ($26,336) $44,747 Noncore NGV $0 $14 $16 $20 $422 $0 $20 $492 $7 $499 $464 WC Gas Mather** $0 $0 $0 $2 $0 $0 $0 $2 $0 $2 $207 Other Wholesale $0 $0 $0 $80 $0 $0 $0 $80 $1 $81 ($58) Noncore & Wholesale $921 $3,743 $3,998 $9,392 $35,734 $0 $5,786 $59,574 $796 $60,370 $105,117 With F&U Large Commercial $57 $119 $132 $164 $3,295 $0 $169 $3,937 $53 $3,989 $19,240 $0 $57 $64 $79 $1,683 $0 $82 $1,965 $26 $1,992 $8,833 Industrial Transmission $597 $3,109 $3,449 $4,283 $17,812 $0 $4,420 $33,671 $450 $34,121 $39,488 Industrial Backbone $6 $32 $35 $43 $142 $0 $45 $303 $4 $307 $213 EG D/T $0 $56 $0 $2,329 $1,211 $0 $355 $3,952 $53 $4,005 $328 WC Gas Castle** $0 $0 $0 $1 $0 $0 $0 $1 $0 $2 $132
- Page 19 -

Advice Letter 4197-G Attachment 5 (continued) 50 51 52 53 CUSTOMER CLASS COST FOR 2015 GTS LATE IMPL AMORT ALLOCATED BASED ON GAS ACCORD THROUGHPUT Local Transmission Balancing Account Backbone Transmission Balancing Account Storage Balancing Account Subtotal of Pipeline Safety Enhacement Cost Residential Total $4,168 $6,595 $43,007 $53,769 GT&S-related Pension Revenue Requirement 54 Pension - Transmission 55 Net End-User Transportation Excluding LT and CAC 56 57 58 59 60 61 Line No. 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 Residential Total $18,013 $2,448,894 ADOPTED REVENUE REQUIREMENTS ALLOCATIONS FOR GAS ACCORD ITEMS IN TRANSPORTATION Local Transmission Customer Access Charge Total End-User Gas Accord Transportation Costs Gross End-User Transportation Costs in Rates Less Forecast CARE Discount recovered in PPP Surcharges Net End-User Transportation Costs in Rates Total 856,625 2,404 859,029 3,307,924 129,374 3,178,550 ALLOCATION OF PUBLIC PURPOSE PROGRAM SURCHARGES PPP-EE Surcharge PPP-EE Balancing Account PPP-ESA Surcharge PPP-ESA Balancing Account PPP - RD&D Programs PPP - RD&D Balancing Account PPP-CARE Discount Allocation Set Annually PPP-CARE Administration Expense PPP-CARE Balancing Account PPP-Admin Cost for BOE and CPUC PPP-ESA Statewide ME&O Subtotal of Pubic Purpose Program Surcharge Total 85,612 (15,372) 49,359 (58,736) 9,818 (122) 129,374 3,772 (21,731) 477 40 $182,490 ILLUSTRATIVE ALLOCATION OF GAS PROCUREMENT REVENUE REQUIREMENTS Ilustrative Core Bundled Cost of Gas, Shrinkage, and FF&U Illustrative Interstate and Canadian Capacity Charges Intrastate Volumetric and Backbone Cycled Carrying Cost of Gas in Storage Core Storage and Noncycled Carrying Cost of Gas in Storage Brokerage Fees Reconciling Item: Bundled Procurement Revenue Reduced by this amount due to CTA's Acceptance Total Authorized Illustrative Procurement RRQ $5,927 $9,096 $27,914 $42,937 $7,098 $1,818,185 Residential 397,193 0 397,193 2,215,378 129,374 2,086,003 Residential 28,971 (5,202) 49,359 (58,736) 3,879 (48) 44,133 1,287 (7,413) 188 40 $56,457 Residential Total 424,072 107,193 148,420 1,429 44,041 5,332 321,689 85,502 116,552 1,084 35,189 4,045 60,556 $791,044 48,303 $612,364 82 Unbundled Gas Transmission and Storage Revenue Requirement 83 Total Allocated Illustrative Revenue Requirement TOTAL GAS REVENUE REQUIREMENT AND PPPS FUNDING REQUIREMENT IN RATES 84 Total Transportation, PPPS,and Unbundled Costs 85 Cross-check with Gas Revenue Requirement Wkppr Including Core Procurement 86 Difference $308,837 4,460,921 2,754,825 87 Adopted GCAP Annual Throughput Volumes 6,625,370 Small Commercial $2,533 $3,888 $11,930 $18,351 Large Commercial $222 $341 $1,048 $1,611 Core NGV $105 $161 $495 $762 Compression Cost for G-NGV2 $0 $0 $0 $0 Subtotal Core $8,788 $13,487 $41,387 $63,661 Industrial Industrial Industrial Distribution Transmission Backbone ($447) ($3,029) $0 ($504) ($3,419) ($36) $119 $804 $8 ($833) ($5,645) ($27) Small Commercial $3,039 $490,943 Large Commercial $267 $21,118 Core NGV $129 $9,724 Compression Cost for G-NGV2 $0 $6,219 Subtotal Core $10,533 $2,346,190 Industrial Distribution $556 $61,855 Industrial Transmission $3,854 $37,698 Small Commercial 169,757 0 169,757 660,700 Large Commercial 14,906 0 14,906 36,024 Core NGV 7,049 Compression Cost for G-NGV2 7,049 16,774 0 6,219 Industrial Distribution 25,894 0 25,894 87,749 660,700 36,024 16,774 6,219 Subtotal Core 588,905 0 588,905 2,935,094 129,374 2,805,720 87,749 Small Large Commercial Commercial 28,132 1,661 (5,051) (298) 0 0 0 0 1,639 144 (20) (2) 23,519 2,072 686 60 (3,950) (348) 80 7 0 0 $45,033 $3,297 Core NGV Small Commercial 88,600 19,797 28,550 299 8,013 1,114 Core NGV 6,537 868 1,545 22 382 82 0 0 7,246 1,026 1,773 24 457 91 Compression Cost for G-NGV2 0 0 0 0 69 (1) 996 29 (167) 3 0 $929 11,170 $157,543 587 $11,205 496 $9,932 863,276 50,526 27,635 Compression Cost for G-NGV2 EG D/T ($1,069) ($1,207) $284 ($1,993) EG BB $0 ($1,641) $386 ($1,255) Noncore NGV ($14) ($16) $4 ($27) WC Gas WC Gas Mather** Castle** ($2) ($1) ($2) ($1) $0 $0 ($3) ($2) Other Wholesale ($58) ($65) $15 ($108) Noncore & Wholesale ($4,620) ($6,892) $1,620 ($9,892) Industrial Backbone $19 $205 EG D/T $2,096 $431 EG BB $863 $1,818 Noncore NGV $18 $455 WC Gas Mather** $2 $206 WC Gas Castle** $1 $132 Other Wholesale $72 ($94) Noncore & Wholesale $7,480 $102,705 Industrial Transmission 175,526 1,346 176,872 214,570 Industrial Backbone EG BB Noncore NGV 830 15 15 220 EG D/T 61,962 991 62,953 63,384 830 1,286 WC Gas Mather** 91 4 95 301 WC Gas Castle** 63 5 68 199 Other Wholesale 3,355 43 3,398 3,304 214,570 220 63,384 1,818 1,286 301 199 3,304 Noncore & Wholesale 267,720 2,404 270,125 372,830 0 372,830 WC Gas Mather** WC Gas Castle** $0 $0 $0 301 199 3,304 Subtotal Industrial Industrial Industrial Core Distribution Transmission Backbone 58,764 9,263 17,408 177 (10,551) (1,663) (3,126) (32) 49,359 0 0 0 (58,736) 0 0 0 5,731 538 3,495 35 (71) (7) (43) (0) 70,720 7,720 50,172 510 2,062 225 1,463 15 (11,879) (1,297) (8,427) (86) 278 26 170 2 40 0 0 0 $105,716 $14,805 $61,111 $621 EG D/T 0 0 0 1,818 EG BB $0 $0 63,384 1,818 Noncore NGV 0 0 0 0 18 (0) 254 7 (43) 1 0 $237 Other Wholesale Subtotal Core 424,072 107,193 148,420 1,429 44,041 5,332 $0 60,556 $791,044 6,219 3,702,480 102,555 275,681 840 1,522 4,460,921 (Total of lines 65, 78, and 79\) 4,460,921 0 1,819,971 779,366 Noncore & Wholesale 26,848 -4,821 0 0 4,086 -51 58,655 1,710 -9,852 199 0 $76,774 308,837 758,441 761,744 (3,304) 68,530 33,055 0 258,205 1,789,672 18,175 973,252 841,986 8,283 901 624 34,876 0
- Page 20 -

Advice Letter 4197-G Attachment 6 CHANGES IN ALLOCATION OF REVENUE REQUIREMENT FROM 01/1/2020 AGT Oct filing RESULTING FROM APPLICATION OF ADOPTED GCAP METHODOLOGIES GAS END-USE TRANSPORTATION AND ILLUSTRATIVE PROCUREMENT REVENUE REQUIREMENTS AND PUBLIC PURPOSE PROGRAM SURCHARGE REVENUES ACROSS CLASSES Line No. GAS GRC, ATTRITION, PENSION & COST OF CAPITAL DISTRIBUTION-LEVEL REVENUE REQUIREMENTS Residential* Total 1 2 3 4 5 6 Customer + Distribution + G-NGV2 Compression Cost Allocation of Base Distribution Franchise Fees Allocation of Base Distribution Uncollectibles Expense Final Allocation of Distribution Revenue Requirement $55,362 ($57,396) $2,034 $0 $0 $0 7 Distribution-Level Revenue Requirement Allocation % 0.00000% 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 CUSTOMER CLASS COSTS WITHOUT RATE COMPONENTS Core Fixed Cost Acct. Bal. - Distribution Cost Subaccount Core Fixed Cost Acct. Bal. - Core Cost Subaccount - ECPT (2016 PSEP Bal) Mobile Home Parks Balancing Account Noncore Customer Class Charge Account - ECPT Noncore Customer Class Charge Account - Distribution Subacct Natural Gas Leak Abatement Program Balancing Account (Transportation) CFCA - NGSS Enduser Dist. Sub Acct Recovery Gas Pipeline Expense & Capital BA (2016 is for CPUC Reimb sub) Hazardous Substance Balance Non-Tariffed Products and Services Core Brokerage Fee Credit (Gas Brokerage Costs w/o FF&U) Core Brokerage Fee Credit (Sales/Marketing Costs w/o FF&U) Natural Gas Leak Abatement Program Balancing Account (Distribution) Balancing Charge Account G-10 Procurement-related Employee Discount Allocated Brokerage Fee Balance Account Adjust. Mechanism Costs Determined Other Proceedings G-10 Procurement-related Employee Discount Applied to Res Class New Environmental Regulations Balancing Account(Distribution) New Environmental Regulations Balancing Account(Transportation) Gas Operational Cost Balancing Account GT&S Ex-Parte Penalty GT&S Revenue Sharing Mechanism CFCA/NCA - NGSS Enduser Sub Acct Recovery Self Gen Incentive Program Forecast Period Cost NCA - NGSS Enduser Sub Acct Recovery + NGSS Late Impl. Engineering Critical Assessment Balancing Account Subtotals of Items Transferred to CFCA and NCA Franchise Fees and SF Gross Receipts and Uncoll. Exp. on Items Above Subtotals with FF&U and Other Bal. Acct./Forecast Period Costs Total of Items Collected via CFCA, NCA, and NDFCA 39 40 41 42 43 44 45 46 47 48 49 ALLOCATED USING GCAP THROUGHPUT Total CEE Incentive $0 AB32 ARB Implementation Fee $0 CA Solar Hot Water Heating $0 AB32 GHG Operations Cost $0 AB32 GHG Compliance Cost $0 AB32 Cap & Trade - Allowance Return Residential Customers Only Includes FF&U $0 CPUC FEE $793 Subtotals for Customer Class Charge Items $793 Franch. Fee and Uncoll. Exp. on Items Above $11 Subtotals of Other Costs $803 Allocation of Total Transportation Costs Excluding GT&S $2,054 ($18,027) ($14,142) $0 ($320) ($110) ($32,600) -1.64% Residential* Total $0 $0 $0 $0 $0 ($0) $0 $0 $0 $0 $1,039 $195 $0 $0 ($22) $0 $0 $22 $0 $0 $0 $0 $0 $0 $0 $0 $1,636 $1,234 $17 $1,250 $1,250 CUSTOMER CLASS COSTS WITH THEIR OWN RATE COMPONENTS ($4,757) ($70) ($398) $0 $0 ($1) ($407) ($0) $71 $7 $810 $249 $27 ($2) ($5) ($19) $559 $22 ($328) ($2) $0 $0 $422 $6 ($3,564) $0 $1,296 ($7,381) ($93) ($7,474) ($40,074) Residential* ($1,569) $242 ($440) $16 ($4,412) $0 ($472) ($6,634) ($89) ($6,723) ($46,797) Small Large Commercial* Commercial* $71,193 ($47,629) $0 $234 $81 $23,879 1.20% $76 $284 $0 $4 $1 $365 0.02% Core NGV $671 $3,610 $0 $43 $15 $4,338 0.22% Compression Cost for G-NGV2 $0 $0 $2,034 $20 $7 $2,061 0.10% Subtotal Core $53,912 ($57,878) $2,034 ($19) ($6) ($1,958) -0.10% Industrial Industrial Industrial Distribution Transmission Backbone $2,587 $6,692 $0 $92 $32 $9,403 0.47% ($4) ($904) $0 ($9) ($3) ($919) -0.05% $0 $0 $0 $0 $0 $0 Electric Gen ($1,133) ($5,392) $0 ($65) ($22) ($6,612) Noncore NGV WC Gas Mather** WC Gas Castle** $0 $0 $0 $0 $0 $0 $0 $69 $0 $1 $0 $70 $0 $17 $0 $0 $0 $17 0.00% 0.00% Other Wholesale $0 $0 $0 $0 $0 $0 0.00% Noncore & Wholesale $1,450 $482 $0 $19 $6 $1,958 0.00% -0.33% 0.00% Small Large Commercial* Commercial* $3,717 $58 $53 ($1) $291 $4 $0 $0 $0 $0 ($9) ($0) $318 $5 $0 ($0) $676 $14 ($5) $0 $217 $28 ($54) $1 ($20) ($0) ($20) ($0) $4 ($0) $15 ($0) ($423) $10 $0 $0 $240 $4 ($15) ($0) $0 $0 $0 $0 ($318) $7 $59 $1 $7,675 $1,370 $0 $0 $270 $10 $12,400 $1,499 $161 $20 $12,561 $1,519 $36,440 $1,884 Core Compression NGV Cost for G-NGV2 $666 $317 $18 $0 $53 $25 $0 $0 $0 $0 ($2) $0 $57 $27 $0 $0 $154 $0 ($2) $0 ($16) $0 ($0) $0 ($4) ($2) ($5) $0 $1 $0 $5 $0 ($147) $0 $0 $0 $44 $21 ($3) $0 $0 $0 $0 $0 ($110) $0 $13 $0 ($36) $0 $0 $0 $1 $3 $687 $388 $8 $5 $695 $393 $5,033 $2,454 Subtotal Industrial Industrial Industrial Core Distribution Transmission Backbone $0 $0 $0 $0 $0 $0 $0 $0 ($24) $115 ($11) $0 $0 ($165) ($3,012) ($46) $0 ($1,397) $231 $0 ($12) ($3) ($66) ($1) $0 $0 $0 $0 $0 $0 $0 $0 $915 $243 $5,133 $80 $0 $0 $0 $0 $1,039 $0 $0 $0 $195 $0 $0 $0 $2 ($8) $1 $0 ($27) ($7) ($151) ($2) ($0) $1 $43 $1 $0 $0 $0 $0 $0 ($203) ($3,709) ($56) $22 $0 $0 $0 ($20) $95 ($9) $0 ($20) ($5) ($115) ($2) $0 $0 $0 $0 $0 $0 $0 $0 $0 ($156) ($2,737) ($48) $79 $21 $446 $7 $5,445 $908 ($1,528) ($21) $0 $42 $815 $12 $1,579 $37 $12 $0 $7,594 ($520) ($4,670) ($76) $100 ($8) ($79) ($1) $7,694 ($528) ($4,749) ($78) $5,737 $8,875 ($5,669) ($78) Electric Gen $0 $0 ($81) $3,256 $1,180 $82 $0 ($0) ($6,422) $0 $0 $0 $5 $189 ($67) $0 $4,009 $0 ($67) $144 $0 $0 $2,973 ($558) ($4,795) ($878) $7 ($1,029) $5 ($1,024) ($7,636) Noncore NGV $0 $0 $0 ($21) $0 ($0) $0 $0 $37 $0 $0 $0 $0 ($1) $0 $0 ($26) $0 $0 ($1) $0 $0 ($19) $3 ($9) $6 $0 ($32) ($1) ($32) ($32) WC Gas WC Gas Mather** Castle** $0 $0 $0 $0 $1 $0 ($0) ($0) ($11) ($2) $0 ($0) $0 $0 $0 $0 ($0) $0 $0 $0 $0 $0 $0 $0 ($0) ($0) $0 ($0) ($0) ($0) $0 $0 ($0) ($0) $0 $0 $1 $0 $0 ($0) $0 $0 $0 $0 ($0) ($0) ($0) $0 $0 $0 $0 $0 $0 $0 ($10) ($2) ($0) ($0) ($10) ($2) $60 $15 Other Noncore & Wholesale Wholesale $0 $0 $0 $0 $0 $24 ($12) $0 $0 $0 ($0) $12 $0 $0 $0 $0 $14 ($915) $0 $0 $0 $0 $0 $0 $0 ($2) ($0) $27 $0 ($22) $0 $0 ($14) $0 $0 $0 $0 $20 ($0) $20 $0 $0 $0 $0 ($12) $0 $1 ($79) $0 ($5,445) $3 $0 $0 $57 ($21) ($6,360) ($0) ($84) ($21) ($6,444) ($21) ($4,486) 0.10% Small Large Commercial* Commercial* $624 $50 $204 $11 ($99) ($19) $156 $3 $1,427 ($103) $0 $0 ($32) ($15) $2,280 ($73) $30 ($1) $2,310 ($74) $38,750 $1,810 Core Compression NGV Cost for G-NGV2 ($0) $0 $28 $0 $23 $0 $35 $0 $707 $0 $0 $0 $32 $0 $825 $0 $11 $0 $836 $0 $5,869 $2,454 Subtotal Industrial Industrial Industrial Core Distribution Transmission Backbone ($896) $300 $596 $6 $485 $71 $1,024 $15 ($534) ($28) $546 $12 $211 $56 $1,182 $18 ($2,381) $568 $4,252 $56 $0 $0 $0 $0 ($487) ($5) $871 $16 ($3,602) $960 $8,472 $123 ($48) $13 $113 $2 ($3,650) $973 $8,585 $125 $2,086 $9,848 $2,916 $47 Electric Gen ($6) ($1,602) $0 ($1,479) ($2,664) $0 $391 ($5,361) ($72) ($5,432) ($13,068) Noncore NGV $0 $7 $5 $9 $169 $0 $8 $198 $3 $200 $168 WC Gas WC Gas Mather** Castle** $0 $0 $0 $0 $0 $0 ($0) $0 $0 $0 $0 $0 $0 $0 ($0) $0 ($0) $0 ($0) $0 $60 $15 Other Noncore & Wholesale Wholesale $0 $896 $0 ($485) $0 $534 $3 ($211) $0 $2,381 $0 $0 $0 $1,280 $3 $4,395 $0 $59 $3 $4,454 ($18) ($32)
- Page 21 -

Advice Letter 4197-G Attachment 6 (continued) 50 51 52 53 CUSTOMER CLASS COST FOR 2019 GTS LATE IMPL AMORT ALLOCATED BASED ON GAS ACCORD THROUGHPUT Local Transmission Balancing Account Backbone Transmission Balancing Account Storage Balancing Account Subtotal of Pipeline Safety Enhacement Cost RECONCILIATION WITH REVENUE REQUIREMENTS TABLE FOR END-USER TRANSPORTATION TOTALS 54 Pension - Transmission 55 Net End-User Transportation Excluding LT and CAC 56 57 58 59 60 61 Line No. 62 63 64 65 66 67 68 69 70 71 72 73 ADOPTED REVENUE REQUIREMENTS ALLOCATIONS FOR GAS ACCORD ITEMS IN TRANSPORTATION Local Transmission Customer Access Charge Total End-User Gas Accord Transportation Costs Gross End-User Transportation Costs in Rates Less Forecast CARE Discount recovered in PPP Surcharges Net End-User Transportation Costs in Rates ALLOCATION OF PUBLIC PURPOSE PROGRAM SURCHARGES PPP-EE Surcharge PPP-EE Balancing Account PPP-ESA Surcharge PPP-ESA Balancing Account PPP - RD&D Programs PPP - RD&D Balancing Account PPP-CARE Discount Allocation Set Annually PPP-CARE Administration Expense PPP-CARE Balancing Account PPP-Admin Cost for BOE and CPUC PPP- ESA Statewide ME&O Subtotal of Pubic Purpose Program Surcharge ILLUSTRATIVE ALLOCATION OF GAS PROCUREMENT REVENUE REQUIREMENTS Ilustrative Core Bundled Cost of Gas, Shrinkage, and FF&U Illustrative Interstate and Canadian Capacity Charges Intrastate Volumetric and Backbone Cycled Carrying Cost of Gas in Storage Core Storage and Noncycled Carrying Cost of Gas in Storage Brokerage Fees Reconciling Item: Bundled Procurement Revenue Reduced by this 80 amount due to CTA's Acceptance 81 Total Authorized Illustrative Procurement RRQ 74 75 76 77 78 79 82 Unbundled Gas Transmission and Storage Revenue Requirement 83 CHANGE IN TOTAL ALLOCATED REVENUE REQUIREMENT Total RRQ excluding GHG Allowance Return 84 Throughput Volumes Residential* Total $0 $0 $0 $0 $0 $0 $0 $0 Residential* Total $0 $2,054 ($211) ($47,008) Small Large Commercial* Commercial* $0 $0 $0 $0 $0 $0 $0 $0 Core NGV $0 $0 $0 $0 Compression Cost for G-NGV2 $0 $0 $0 $0 Subtotal Industrial Industrial Industrial Core Distribution Transmission Backbone $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Electric Gen $0 $0 $0 $0 Noncore NGV $0 $0 $0 $0 WC Gas Mather** $0 $0 $0 $0 WC Gas Castle** $0 $0 $0 $0 Other Noncore & Wholesale Wholesale $0 $0 $0 $0 $0 $0 $0 $0 Small Large Commercial* Commercial $160 ($4) $38,910 $1,807 Core NGV $55 $5,924 Compression Cost for G-NGV2 $0 $2,454 Subtotal Industrial Industrial Industrial Core Distribution Transmission Backbone $0 $51 $1,065 $8 $2,086 $9,899 $3,981 $55 Electric Gen ($1,134) ($14,202) Noncore NGV $8 $176 WC Gas WC Gas Mather** Castle** ($0) $0 $60 $15 Other Noncore & Wholesale Wholesale $3 $0 ($15) ($32) Core NGV Subtotal Core Electric Gen 0 0 0 5,924 Compression Cost for G-NGV2 0 0 0 2,454 0 0 0 (14,202) Noncore NGV 0 0 0 176 WC Gas Mather** 0 0 0 60 WC Gas Castle** 0 0 0 15 5,924 2,454 (14,202) 176 60 15 Other Noncore & Wholesale Wholesale 0 0 0 0 0 0 (15) (32) 0 (15) (32) WC Gas Mather** WC Gas Castle** $0 $0 60 15 Residential* Total 0 0 0 2,054 0 2,054 Small Large Commercial* Commercial 0 0 0 0 0 0 0 0 0 (47,008) 38,910 1,807 0 (47,008) 38,910 1,807 Residential* Total 0 0 0 0 0 0 0 0 0 0 0 $0 0 0 0 0 0 0 0 0 0 0 0 $0 0 Small Large Commercial* Commercial 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 Core NGV Compression Cost for G-NGV2 0 0 0 0 0 0 0 0 0 0 0 $0 (96,210) 0 0 0 0 (1,251) (69,662) 698 961 9 459 (907) 0 0 (26,503) (1,001) (1,526) (18) (594) (342) 0 0 (2,586) (115) (194) (3) (53) (33) 0 0 2,541 418 759 11 188 32 0 ($97,460) 422 ($68,019) (596) ($30,579) (66) ($3,051) (115,027) 8,330 (1,244) 10,113 -723,580 -9.8% -191,158 -9.5% -12,991 -1.6% -6,013 -8.1% 12,833 63.5% Subtotal Core 0 0 0 0 0 0 0 0 0 0 0 $0 240 $4,189 $0 ($95,406) 0 0 0 2,086 0 2,086 0 0 Industrial Industrial Industrial Distribution Transmission Backbone 0 0 0 0 0 0 0 0 0 9,899 3,981 55 9,899 3,981 55 Industrial Industrial Industrial Distribution Transmission Backbone 0 (36) 36 0 6 (6) 0 0 0 0 0 0 0 (7) 7 0 0 (0) 0 (103) 103 0 (3) 3 0 17 (17) 0 (0) 0 0 0 0 $0 ($125) $125 Electric Gen $0 Noncore NGV 0 0 0 0 0 0 0 0 43 (1) 0 $0 Other Wholesale Noncore & Wholesale 0 0 0 0 0 0 0 0 0 0 0 $0 $0 Subtotal Core (96,210) 0 0 0 0 (1,251) 0 ($97,460) 2,454 (95,374) 9,899 3,856 180 (14,202) 176 -2,204 -0.8% 352,544 24.5% 6,551 56.4% -883,862 -32.7% 3,052 58.3% -105 -10.4% -47 -7.0% (15) -2,333 -6.3% 0 (32)
- Page 22 -

Advice Letter 4197-G ATTACHMENT 7 3/1/2020 G-NGV2 PRESENT AND PROPOSED RATES BY DETAILED COMPONENT ($/TH) Present Rates 2018 GCAP 01/1/2020 AGT Oct filing arch 1, 2020 M Line No. Change 1 2 3 4 5 6 7 8 9 10 11 12 13 Distribution Local Transmission Customer Class Charge CPUC Fee + ARB COI Fee G-NGV2 Volumetric Transportation Rate G-PPPS for Core NGV End-User Rate Before Compression Costs and Taxes Electric Cost for Compression per Therm Fuel Taxes Compression Capital and Maintenance G-NGV2 Proposed Rate including G-PPPS ($/th) Illustrative Annual Average Procurement Total Illustrative Annual Average Bundled Rate $0.08018 $0.21777 $0.28729 $0.00397 $0.58921 $0.02857 $0.61778 $0.22649 $0.23212 $0.83000 $1.90639 $0.27132 $2.17771 $0.18027 $0.21777 $0.32679 $0.00426 $0.72910 $0.02857 $0.75767 $0.22649 $0.23212 $0.96297 $2.17925 $0.28546 $2.46471 $0.10009 $0.00000 $0.03950 $0.00029 $0.13989 $0.00000 $0.13989 $0.00000 $0.00000 $0.13297 $0.27286 $0.01414 $0.28700 14 15 16 17 18 19 20 Compression Capital and Maintenance Average A-10 Electric Rate * Federal Fuel Taxes State Fuel Taxes G-NGV2 Compression Cost Rate ($/th) G-NGV2 Annual Average Forecast Volumes (mth) Annual Cost Allocation for G-NGV2 Compression Service $0.83000 $0.22649 $0.14342 $0.08870 $1.28861 2,455 $3,163 0.962970 $0.22649 $0.14342 $0.08870 $1.42158 3,675 $5,224 $0.13297 $0.00000 $0.00000 $0.00000 $0.13297 1,220 $2,061 * The average A-10 electric rate is updated with gas transportation rate changes such as PG&E's annual AGT and is not forecast.
- Page 23 -

Advice Letter 4197-G Attachment 8 3/1/2020 G1-NGV RATES ILLUSTRATIVE RATES ($/th) Annual Average Impact Line No. 1 2 3 4 5 Annual Average Impact of Transportation/PPPS Rate Change Class Average Transportation Rate Including Monthly Fixed Charge Public Purpose Program Surcharge Class Average End-User Total Excluding Procurement Illustrative G-CP Annual Average Gas Procurement Rate Bundled Volumetric Equivalent Class Average Rate (incl. illustrative G-CP) December1/1/2020 $0.73718 $0.03651 $0.77369 $0.31934 $1.09303 3/1/2020 $0.75761 $0.03651 $0.79412 $0.34675 $1.14087 Change $0.02043 $0.00000 $0.02043 $0.02741 $0.04784 *CARE Customers receive a 20% discount off of the total bundled rate and are exempt from the CARE-related portions of PG&E's Public Purpose Program Surcharge (G-PPPS) rates. % Change 2.77% 0.00% 2.64% 8.58% 4.38%
- Page 24 -

ATTACHMENT 9 Advice Letter 4197-G 3/1/2020 AVERAGE END-USER GAS TRANSPORTATION RATES AND PPP SURCHARGES ($/th; Annual Class Averages)(9) Non-CARE Residential 1 TRANSPORTATION CHARGE COMPONENTS Local Transmission (1) Small Commercial Core Retail Large Commercial G-NGV1 G-NGV2 (Uncompressed) (Compressed) $.21777 $.21777 $.21777 $.21777 $.21777 Distribution Noncore Retail Industrial G-NGV 4 Electric Generation Transmission BB-Level Serv. Distribution Transmission Dist./Trans. $.10029 $.10029 $.00000 $.10029 $.10029 $.10029 2 Self Generation Incentive Program $.00001 $.01181 $.02223 $.00000 $.00000 $.00538 $.00058 $.00000 $.00538 $.00000 $.00000 3 CPUC Fee (3) $.00250 $.00250 $.00250 $.00250 $.00250 $.00250 $.00250 $.00250 $.00250 $.00250 $.00037 4 AB32 Air Resource Board Cost of Implementation Fee (8) $.00176 $.00176 $.00176 $.00176 $.00176 $.00176 $.00176 $.00176 $.00176 $.00176 $.00176 5 AB32 Greenhouse Gas Compliance & Obligation Cost $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 5 Balancing Accounts (2) $.15561 $.08132 $.02842 $.02866 $.29935 ($.03317) ($.00309) ($.00288) ($.03317) ($.00225) ($.00438) $.02354 $.02354 $.02354 $.02354 $.02354 ($.00323) ($.00323) ($.00149) ($.00323) ($.00323) ($.00323) $.00390 $.00390 $.00390 $.00390 $.00390 $.00215 $.00215 $.00102 $.00215 $.00215 $.00215 $.85062 $.39314 $.17057 $.17932 $1.60185 $.20673 $.00784 $1.30974 $.78977 $.52473 $.51149 $2.20471 $.33645 $.16284 $.05494 $.33645 $.15526 $.15220 2019 GTS Late Implementation Amortization 6 GT&S-related Pension 7 Distribution - Annual Average (6) 8 9 VOLUMETRIC RATE - Average Annual CLASS AVERAGE TRANSPORTATION RATE 12 PUBLIC PURPOSE PROGRAM SURCHARGE/TAX (5) 13 END-USE RATE (7) $.05822 $.00411 $.00095 $.00424 $.00076 $.00081 $.00424 $.00076 $.00086 $.84800 $.52885 $.51244 $2.20471 $.34069 $.16360 $.05575 $.34069 $.15603 $.15306 $.03651 $.05861 $.04870 $.02857 $.02857 $.05871 $.03728 $.03728 $.02857 $.02857 $1.34625 $.90661 $.57755 $.54101 $2.23328 $.39940 $.20088 $.09303 $.36926 $.18460 Coalinga TRANSPORTATION CHARGE COMPONENTS 14 Local Transmission (1) $.00120 $1.30974 10 CUSTOMER ACCESS CHARGE - Class Average Volumetric Equivalent (4) 11 $.20673 $.10029 Palo Alto $.10029 Wholesale WC Gas Mather Dist. $.10029 Trans. $.10029 Island Energy $.10029 $.15306 WC Gas Castle Alpine $.10029 $.10029 WHOLESALE CUSTOMERS EXEMPT FROM SGIP, AB32 COI, and CPUC FEE RATE COMPONENT 15 Self Generation Incentive Program 16 CPUC Fee (3) $.00000 $.00000 $.00000 $.00000 $.00000 $.00000 $.00000 17 AB32 Air Resource Board Cost of Implementation Fee (8) $.00000 $.00000 $.00000 $.00000 $.00000 $.00000 $.00000 18 AB32 Greenhouse Gas Compliance & Obligation Cost $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 $.05403 19 Balancing Accounts (2) ($.00419) ($.00419) ($.06897) ($.00419) ($.00419) ($.00419) ($.04268) 20 2019 GTS Late Implementation Amortization ($.00323) ($.00323) ($.00323) ($.00323) ($.00323) ($.00323) ($.00323) 21 GT&S-related Pension $.00215 $.00215 $.00215 $.00215 $.00215 $.00215 $.00215 22 Distribution - Annual Average $.43299 $.25233 $.14906 $.14906 $.51728 $.14906 $.14906 $.14906 24 CUSTOMER ACCESS CHARGE - Class Average Volumetric Equivalent (4) $.00384 $.00090 $.00483 $.00483 $.01263 $.00350 $.00763 25 $.15290 $.14996 $.52211 $.15389 $.16168 $.15256 $.3705355 $.15290 $.05161 $.10129 $.14996 $.05161 $.09835 $.52211 $.05161 $.47050 $.15389 $.05161 $.10228 $.16168 $.05161 $.11008 $.15256 $.05161 $.10095 $.37054 $.05161 $.31893 23 26 27 28 29 VOLUMETRIC RATE - Average Annual CLASS AVERAGE TRANSPORTATION RATE PUBLIC PURPOSE PROGRAM SURCHARGE/TAX (5) END-USE RATE GHG COMPLIANCE COST EXEMPTION END-USE RATE EXCLUDING GHG COMPLIANCE COST $.36290 NOTES (1) Adopted in Decision 19-09-025 filed with Advice Letter 4149-G Attachment 6 Appendix H Table 20 (2) Based on November recorded balances and forecasted through December. (3) CPUC Fee based on Resolution M-4839, effective April 1, 2018 (including FF&U). G-EG customers pay a reduced CPUC fee as updated in 2018 GCAP D.19-10-036. (4) Adopted in Decision 19-09-025 filed with Advice Letter 4149-G Attachment 6 Appendix H Table 21 (5) Decision 04-08-010 ordered the removal of PPP cost recovery from transportation rates. On March 1, 2005 PG&E began to treat PPP as a tax. AL 4174-G updated PG&E's 2020 PPP Surcharges effective January 1, 2020. (6) The G-NGV2 Distribution rate component incudes the cost of compression, station operations and maintenance, and state/federal gas excise taxes, and the average A-10 electric rate. (7) CARE Customers receive a 20% discount off of PG&E's total bundled rate and are exempt from the CARE portion of PG&E's Public Purpose Program Surcharge (G-PPPS) rates and cost recovery of the California Solar Initiative Thermal Program. (8) AB32 provides the Air Resource Board recovery of its administration costs associated with the implementation of AB32. Wholesale and certain large customers are directly billed by the ARB, and are exempt from PG&E's cost of implementation component of $0.00176 per therm (9) Billed Transportation rates paid by all customers include an additional GHG Compliance Cost of $0.05161 and Operational Cost component of $0.00243. Covered Entities within classes and the wholesale class (i.e. customers that currently have a direct obligation to pay for allowances directly to the Air Resource Board) will see a line credit on their bill equal to the GHG Compliance Cost $0.05161 per therm times their monthly billed therms
- Page 25 -

ATTACHMENT 10 Advice Letter 4197-G CHANGE From January 1, 2020 Rates AVERAGE END-USER GAS TRANSPORTATION RATES AND PPP SURCHARGES ($/th; Annual Class Averages) Non-CARE Residential 1 Core Retail Core Commercial G-NGV1 Sml Comm. Lrg Comm. (Uncompressed) G-NGV2 (Compressed) Distribution Industrial Transmission BB-Level Serv. ($.00122) ($.00180) Noncore Retail G-NGV 4 Distribution Transmission Electric Generation Dist./Trans. TRANSPORTATION CHARGE COMPONENTS Local Transmission 2 Self Generation Incentive Program 3 CPUC Fee 4 AB32 Air Resource Board Cost of Implementation Fee $.00029 $.00029 $.00029 $.00029 $.00029 $.00029 $.00029 $.00029 $.00029 $.00029 5 AB32 Greenhouse Gas Compliance Cost $.00292 $.00292 $.00292 $.00292 $.00292 $.00292 $.00292 $.00292 $.00292 $.00292 $.00292 6 Balancing Accounts $.01179 $.00804 $.00446 $.01913 $.04467 ($.00479) ($.00026) ($.00079) ($.00479) ($.00106) ($.00063) 7 GT&S Late Implementation Amortization 8 GT&S-related Pension $.00027 $.00027 $.00027 $.00027 $.00027 $.00021 $.00021 $.00012 $.00021 $.00021 $.00021 9 Distribution - Annual Average $.06217 $.03820 $.01936 $.10034 $.23306 $.03749 ($.00256) $.07564 $.05972 $.04773 $.12114 $.27941 $.03970 ($.00062) $.00074 10 VOLUMETRIC RATE - Average Annual ($.00180) CLASS AVERAGE TRANSPORTATION RATE $.02043 ($.00180) ($.00180) $.00358 $.00358 ($.00180) ($.00180) $.00027 $.03749 $.00040 $.03971 $.00029 ($.00206) $.00057 ($.00080) ($.00066) ($.00038) ($.00024) $.07564 $.05907 $.04736 $.12089 $.27941 $.04010 ($.00062) $.00074 $.04011 $.00057 ($.00080) $.07564 $.05907 $.04736 $.12089 $.27941 $.04010 ($.00062) $.00074 $.04011 $.00057 ($.00080) 11 CUSTOMER ACCESS CHARGE - Class Average Volumetric Equivalent 12 $.01001 $.00040 13 PUBLIC PURPOSE PROGRAM SURCHARGE/TAX 14 END-USE RATE Wholesale Coalinga Palo Alto WC Gas Mather Dist. Trans. Island Energy Alpine WC Gas Castle TRANSPORTATION CHARGE COMPONENTS 15 Local Transmission 16 Self Generation Incentive Program 17 CPUC Fee 18 AB32 Air Resource Board Cost of Implementation Fee 19 Balancing Accounts 20 2019 GTS Late Implementation Amortization 21 GT&S-related Pension 22 Distribution - Annual Average 23 VOLUMETRIC RATE - Average Annual WHOLESALE CUSTOMERS EXCEPT FROM SGIP, AB32 COI, and CPUC FEE RATE COMPONENT ($.00095) ($.00095) ($.02198) ($.00095) ($.00095) ($.00095) ($.00640) $.00021 $.00021 $.00021 $.00021 $.00021 $.00021 $.00021 $.00219 $.00219 $.13633 $.00219 $.00219 $.00219 $.03926 $.00219 $.00219 $.13633 $.00219 $.00219 $.00219 $.0392614 $.00219 $.00268 $.00219 $.00268 $.13633 $.00268 $.00219 $.00268 $.00219 $.00268 ($.17871) $.00268 $.15517 $.04252 24 CUSTOMER ACCESS CHARGE - Class Average Volumetric Equivalent (4) 25 CLASS AVERAGE TRANSPORTATION RATE 26 PUBLIC PURPOSE PROGRAM SURCHARGE/TAX 27 END-USE RATE INCLUDING GHG COMPLIANCE & OBLIGATION 28 GHG COMPLIANCE COST EXEMPTION $.37054 $.05161
- Page 26 -

Advice Letter 4197-G ATTACHMENT 11 3/1/2020 Illustrative Average Non-CARE Residential* and Non-CARE Small Commercial* Bill Impacts RESIDENTIAL CLASS Line No. 1 2 3 4 5 6 7 Non-CARE Residential Illustrative Bundled Rate ($/th) + State-Mandated Residential Public Purpose Program Surcharge ($/th) = End-User Total Rate and Surcharge ($/th) x Average Monthly Use per Residential Customer (therms) = Present Average Non-CARE Residential Customer Monthly Bill ($) Change in Average Non-CARE Residential Bill % Change in Average Non-CARE Residential Bill SMALL COMMERCIAL CLASS 8 9 10 11 12 13 14 Non-CARE Small Commercial Illustrative Bundled Rate ($/th) + State-Mandated Small Commercial Public Purpose Program Surcharge ($/th) = End-User Total Rate and Surcharge ($/th) x Average Monthly Use per Small Commercial Customer (therms) = Present Average Non-CARE Small Commercial Customer Monthly Bill ($) Change in Average Non-CARE Small Commercial Bill % Change in Average Non-CARE Small Commercial Bill Illustrative Bundled Rates January 1, 2020 Final Dec Filing (A) $1.55344 $0.03651 $1.58995 32 $50.88 Illustrative Bundled Rates January 1, 2020 Final Dec Filing (A) $1.09166 $0.05861 $1.15027 281 $323.23 Illustrative 3/2020 Rates and Bill (B) $1.65649 $0.03651 $1.69300 32 $54.18 $3.30 6.5% Illustrative 3/2020 Rates and Bill (B) $1.17471 $0.05861 $1.23332 281 $346.56 $23.34 7.2% Illustrative 1/2021 Rates and Bill (C) $1.58087 $0.03651 $1.61738 32 $51.76 ($2.42) -4.5% Illustrative 1/2021 Rates and Bill (B) $1.13325 $0.05861 $1.19186 281 $334.91 ($11.65) -3.4% * CARE customers receive a discount of 20% off of PG&E's bundled residential rates and are exempt from paying CARE-related portions of PG&E's G-PPPS rates and cost recovery of the California Solar Initiative Thermal Program.
- Page 27 -

Advice Letter 4197-G Attachment 12 PACIFIC GAS AND ELECTRIC COMPANY MARCH 1, 2020 RATE CHANGE CALCULATION OF CUSTOMER FUNCTION MARGINAL COST REVENUES FOR DISTRIBUTION LEVEL CUSTOMERS WITHIN CLASSES ($000) Residential Adopted Marginal Customer Cost Number of Distribution-Level Customers Customer Function Marginal Cost Rev. ($000) Small Large Commercial Total Commercial Industrial CORE NGV Distribution $181.07 $894.84 $15,604.93 $3,983.14 4,527,910 4,295,742 231,092 156 174 $997,286 $777,843 $206,791 $2,432 $692 $16,337.10 EG Transmission (T by Vol.) NGV4T Coalinga $16,337.10 20 $329 Island WC Gas Natural Gas Mather Energy Castle 227 $8,150 WC Gas Wholesale Customer Function (CAC) Determined in GT&S Including for Two Wholesale Customers Served from Distribution $4,630.10 499 Alpine Alto (COG-D) Palo $1,050 Calculation of Distribution Function Marginal Cost Revenues ($ 000) Total Residential Small Commercial Large Commercial CORE NGV Industrial Distribution Transmission EG (COG-D) NGV4T Coalinga AY January Throughput for Classes with Volumes on Distribution (MDTH) 65,355 29,497 9,317 613 271 2,531 13,949 9,151 0 Multiply by % of Jan. Class Vol. on Distribution 65.719% 99.790% 99.070% 89.094% 99.070% 100.000% 6.112% 0.720% 0.000% 42,951 29,435 9,231 546 268 2,531 853 66 0 0 4.6% 4.7% 4.7% 4.0% 4.5% 4.2% 3.8% 3.5% 0.0% = Forecast Peak Day Volumes on Distribution System = Distribution Function MDM (MDTH) Resulting Factor 1,981.123 100.000% 1,376.586 69.485% 429.392 21.674% 21.600 1.090% 12.139 0.613% 106.088 5.355% 32.049 1.618% 2.314 0.117% MDCC ($/MDTH) and Adopted Distribution Marginal Cost Revenue ($000) $373.74 514,485 160,481 8,073 4,537 39,649 11,978 865 = January Volumes in Class Connected to Distribution System (MDTH) Multiply by % of January Distribution Volumes on Peak Day in January by Class Total Distribution MCR 740,423 0 Palo Alto Alpine Natural Gas WC Gas Mather Island Energy WC Gas Castle 0 0 17 0 9 0.000% 0.000% 0.000% 70.000% 0.000% 100.000% 0 0 12 0 9 0.0% 0.0% 0.0% 4.8% 0.0% 4.2% 0.000 0.000% 0.000 0.000% 0.000 0.000% 0.000 0.000% 0.579 0.029% 0.000 0.000% 0.371 0.019% 0 0 0 0 216 0 139
- Page 28 -

Advice Letter 4197-G Attachment 13 PACIFIC GAS AND ELECTRIC COMPANY MARCH 1, 2020 RATE CHANGE SCALED AND CAPPED GAS BASE DISTRIBUTION REVENUE ALLOCATION Marginal Cost Revenues, Unscaled, No Averaging, No RF&U ($000) Customer + Distribution = Totals Allocation Before NGV Compr Cost, Sml Comm Cap, and RF&U Reallocation Total $997,286 740,423 $1,737,709 100.00% Residential $777,843 $514,485 $1,292,328 74.37% Small Commercial $206,791 $160,481 $367,271 21.14% Calculation of Scaling Factor to Reconcile Marginal Costs to Authorized Base Distribution RRQ Base Revenue (1 year, w/RF&U) $1,937,828 + Changes to Base Revenues in Setup Area $47,699 = Total Distribution Base Revenue $1,985,527 / Divide By Adopted RF&U (1 + RF&U Factor) 101.3370% = Adopted Base Distribution Cost Less RF&U) $1,959,331 - NGV2 Compression Cost(net of RF&U) Alloc. to G-NGV2 $5,155 Net Base Distribution Cost Used to Scale Marginal Cost Revenues $1,954,176 / Embedded Cost-based revenue, No RF&U $1,737,709 = Test Period Marginal Cost Revenue Scaling Factor: 1.12457 Small Commercial Allocation Capped at 17.717% of Base Distribution RRQ (PG&E Embedded Method) Re-Allocation Between Residential and Small Commercial per Adopted CAL PA Method Large Uncompressed Commercial NGV 1 $2,432 $692 $8,073 $4,537 $10,505 $5,229 0.60% 0.30% Compressed NGV2 $0 0.00% Industrial Distribution $8,150 $39,649 $47,799 2.75% Base Rev. w/RF&U Industrial Transmission $329 $11,978 $12,307 0.71% Industrial Backbone $0 0.00% EG BB WC Gas Mather WC Gas Castle $0 0% $216 $216 0.01% $139 $139 0.01% WC Gas Mather $0 243 0 243 2 0 $246 0.012% WC Gas Castle $0 0 0 0 0 0 $0 0.000% WC Gas Mather $.00000 $.27010 $.00000 $.27010 $.00268 $.00000 $.27279 WC Gas Castle $.00000 $.24985 $.00000 $.24985 $.00248 $.00000 $.25233 WC Gas Mather WC Gas Castle $1,985,527 - Base Rev. Net of RF&U = Total Base RF&U $1,959,331 26,196 F&U Shares Revenue and Franchise Fees + Uncollectible Exp. F&U 351,775 65,889 -65,889 EG T&D $1,050 $865 $1,914 0.11% Components Share of F&U 74.34% 25.66% 100.00% .994% .343% 1.337% Total F&U split into F&U Components 19,475 6,721 $26,196 Total Base F&U 26,196 26,196 N/A BASE REVENUES (Scaled Marginal Cost Revenues), Small Commercial Capped ($000) Customer + Distribution + G-NGV2 Compression Cost = Total before F&U + Revenue and Franchise Fees + Uncollectible Revenues = Total Distribution Base Revenue Requirement Share by Class Total $1,124,078 830,098 5,155 1,959,331 19,475 6,721 $1,985,527 Residential $914,397 604,806 0 1,519,202 15,100 5,213 $1,539,515 77.537% Core Share 96.420% Total $.16966 $.12529 $.00078 $.29573 $.00294 $.00101 $.29969 Residential $.50242 $.33232 $.00000 $.83474 $.00830 $.00286 $.84590 BASE RATES, Before Averaging ($/th) Customer + Distribution + G-NGV2 Compression Cost = Total before F&U + Revenue and Franchise Fees + Uncollectable Revenues = Total Distribution Base Revenue EQUALIZE EG-COGEN ON DISTRIBUTION BASE DISTRIBUTION REVENUE BETWEEN G-EG and G-EG-BB Total Residential EG Base Distribution Revenue - Customer 1,180 EG Base Distribution Revenue - Distribution 972 Revenue and Franchise Fees 21 Uncollectibles Revenues 7 Total 2,182 EG Throughput Volume Percent Share based on Throughput Volume EG Split Base Distribution Revenue - Customer EG Split Base Distribution Revenue - Distribution Revenue and Franchise Fees Uncollectibles Revenues Total 1,815,238 100% 1,180 972 21 7 2,182 Small Commercial $195,452 151,682 0 347,134 3,450 1,191 $351,775 17.717% Large Uncompressed Commercial NGV 1 $2,735 $779 9,079 5,102 0 0 11,813 5,880 117 58 41 20 $11,971 $5,959 0.603% 0.300% Compressed NGV2 Small Commercial $.25078 $.19462 $.00000 $.44541 $.00443 $.00153 $.45136 Large Uncompressed Commercial NGV 1 $.03991 $.02355 $.13248 $.15434 $.00000 $.00000 $.17238 $.17790 $.00171 $.00177 $.00059 $.00061 $.17469 $.18027 Small Commercial Large Commercial Uncompressed NGV 1 Industrial Transmission $370 13,470 0 13,840 138 47 $14,026 0.706% Industrial Backbone Compressed NGV2 $.00000 $.00000 $1.40282 $1.40282 $.01394 $.00481 $1.42158 Industrial Distribution $9,165 44,588 0 53,754 534 184 $54,472 2.743% Noncore Share 3.580% Industrial Distribution $.03550 $.17269 $.00000 $.20818 $.00207 $.00071 $.21097 Industrial Transmission $.00021 $.00753 $.00000 $.00773 $.00008 $.00003 $.00784 Industrial Backbone $.00000 $.00000 $.00000 $.00000 $.00000 $.00000 $.00000 EG T&D $.00065 $.00054 EG BB $.00065 $.00054 $.00119 $.00001 $.00000 $.00120 $.00119 $.00001 $.00000 $.00120 Compressed NGV2 Industrial Distribution Industrial Transmission Industrial Backbone EG T&D 1,180 972 21 7 2,182 EG BB 973,252 53.62% 633 521 11 4 1,170 841,986 46.38% 548 451 10 3 1,012 $0 0 5,155 5,155 51 18 $5,224 0.263% $0 0 0 0 0 0 $0 0.000% EG T&D $1,180 972 0 2,153 21 7 $2,182 0.110% EG BB 0 0 0 0 0 $0 156 0 156 2 0 $158 0.008%
- Page 29 -

PG&E Gas and Electric Advice Submittal 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. P.C. CalCom Solar California Cotton Ginners & Growers Assn California Energy Commission California Public Utilities Commission California State Association of Counties Calpine Cameron-Daniel, P.C. Casner, Steve Cenergy Power Center for Biological Diversity Chevron Pipeline and Power 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 Engineers and Scientists of California 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 Peninsula Clean Energy Pioneer Community Energy Praxair Redwood Coast Energy Authority 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 30 -