Details for: AL5631.pdf


Click on the image for full size preview

Document data

Ronald van der Leeden
Director
Regulatory Affairs
555 W. Fifth Street, GT14D6
Los Angeles, CA 90013-1011
Tel: 213.244.2009
Fax: 213.244.4957
RvanderLeeden@socalgas.com

May 20, 2020

Advice No. 5631
(U 904 G)
Subject: Updated Greenhouse Gas Balancing Account Pursuant to Decision 20-03027
Southern California Gas Company (SoCalGas) hereby submits for approval with the
California Public Utilities Commission (Commission) revisions to its Preliminary Statement V,
Balancing Accounts, as shown on Attachment A.
Purpose
The purpose of this Advice Letter (AL) is to update SoCalGas’ Greenhouse Gas Balancing
Account (GHGBA) to reflect SoCalGas’ remittance of the Technology and Equipment for
Clean Heating (TECH) Initiative and the Building Initiative for Low-Emissions Development
(BUILD) costs funding to Southern California Edison (SCE) pursuant to Senate Bill (SB)
1477, Resolution (Res.) G-3565, and Decision (D.) 20-03-027.
Background
SB 1477 required the Commission to develop and supervise the administration of the TECH
and BUILD Program, these pilot programs are designed to develop market experience for
the purpose of decarbonizing California’s residential buildings. SB 1477 further required that
the Commission, for Fiscal Year (FY) 2019–20 to 2022–23, inclusive, allocate $50,000,000
annually across the four gas utilities1 to fund the TECH Initiative and the BUILD Program.2
The source of program funding is the proceeds, including any accrued interest, received by
gas utilities from the direct allocation of GHG emissions allowances from the market-based
compliance mechanism overseen by the California Air Resources Board (CARB), also known
as the Cap-and-Trade Program.

Four gas corporations currently participate in California’s Cap-and-Trade program: SoCalGas,
Pacific Gas & Electric Company, San Diego Gas & Electric Company, and Southwest Gas
Corporation.
2 Per Res. G-3565 and D.20-03-027, SoCalGas was allocated $24,630,000 (49.26%) annually.
1





- Page 1 -

Advice No. 5631 -2- May 20, 2020 Pursuant to Res. G-3565, SoCalGas submitted AL 55883 that reduced the annual forecast of funding available to customers for the Climate Credit refund by the authorized annual funding obligation of $24.630 million associated with the TECH Initiative and BUILD Program (collectively, “SB 1477 Compliance Costs”). On April 6, 2020, D.20-03-027 was issued which established a framework for Commission oversight of SB 1477 and the TECH Initiative and BUILD pilot programs. Discussion Ordering Paragraph (OP) 4 of D.20-03-027 assigned SCE to be the contracting agent responsible for: (a) managing the solicitation for the third-party implementer of the TECH Initiative; and (b) disbursing funds to both the TECH Initiative implementer and the BUILD Program administrator. Further, OP’s 7 and 8 of D.20-03-027 direct SoCalGas and the other gas utilities to remit their respective SB 1477 Compliance Costs directly to SCE, the Contracting agent. Pursuant to OP 7, the gas utilities “…shall on or before June 1, 2020, disburse to the contracting agent the entire first year funding set aside as directed by Resolution G-3565.” Additionally, pursuant to OP 8, the gas utilities “… shall, beginning September 1, 2020, remit their respective “SB 1477 Compliance Costs” directly to the contracting agent on a quarterly basis in four equal installments per fiscal year.” Remittances shall be made on or before March 1, June 1, September 1, and December 1. Funding obligations shall cease following the remittances made on June 1, 2023 unless otherwise directed by a subsequent decision of the Commission. Therefore and pursuant to the SB 1477 Compliance Costs to be sent directly to SCE per D.20-03-027, SoCalGas includes as Attachment A an update to its GHGBA to reflect SoCalGas’ remittance of the SB 1477 Compliance Costs for the TECH and BUILD pilot programs to SCE and an update to the accounting procedures. Protests Anyone may protest this AL to the Commission. The protest must state the grounds upon which it is based, including such items as financial and service impact, and should be submitted expeditiously. The protest must be made in writing and must be received within 20 days of the date of this AL, which is June 9, 2020. The address for mailing or delivering a protest to the Commission is given below. SoCalGas AL 5588, Updated Greenhouse Gas Proceeds, 2020 California Climate Credit, and Greenhouse Gas Balancing Account Pursuant to Resolution G-3565, was submitted on February 18, 2020. AL 5588 was approved by the Commission on March 18, 2020. 3
- Page 2 -

Advice No. 5631 -3- May 20, 2020 CPUC Energy Division Attention: Tariff Unit 505 Van Ness Avenue San Francisco, CA 94102 A copy of the protest should also be sent via e-mail to the attention of the Energy Division Tariff Unit (EDTariffUnit@cpuc.ca.gov). Due to the COVID-19 pandemic and the shelter at home orders, SoCalGas is currently unable to receive protests or comments to this AL via U.S. mail or fax. Please submit protests or comments to this AL via e-mail to the address shown below on the same date it is mailed or e-mailed to the Commission. Attn: Ray B. Ortiz Tariff Manager - GT14D6 555 West Fifth Street Los Angeles, CA 90013-1011 Facsimile No.: (213) 244-4957 E-mail: ROrtiz@socalgas.com Effective Date This submittal is subject to Energy Division disposition and should be classified as Tier 1 (effective pending disposition) pursuant to General Order (GO) 96-B. It is in compliance with D.20-03-027. Therefore, SoCalGas respectfully requests that this submittal be made effective May 20, 2020, the date submitted. Notice A copy of this AL is being sent to SoCalGas’ GO 96-B service list and the Commission’s service list in R.19-01-011. Address change requests to the GO 96-B service list should be directed via e-mail to tariffs@socalgas.com or call 213-244-2837. For changes to all other service lists, please contact the Commission’s Process Office at 415-703-2021 or via e-mail at process_office@cpuc.ca.gov. /s/ Ronald van der Leeden Ronald van der Leeden Director - Regulatory Affairs
- Page 3 -

ADVICE LETTER SUMMARY ENERGY UTILITY MUST BE COMPLETED BY UTILITY (Attach additional pages as needed) Company name/CPUC Utility No.: Southern California Gas Company (U 904G) Utility type: ELC GAS PLC HEAT ELC = Electric PLC = Pipeline WATER Contact Person: Ray B. Ortiz Phone #: (213) 244-3837 E-mail: ROrtiz@socalgas.com E-mail Disposition Notice to: Tariffs@socalgas.com EXPLANATION OF UTILITY TYPE GAS = Gas WATER = Water HEAT = Heat (Date Submitted / Received Stamp by CPUC) Tier Designation: 1 Advice Letter (AL) #: 5631 Subject of AL: Updated Greenhouse Gas Balancing Account Pursuant to Decision 20-03-027 Keywords (choose from CPUC listing): Balancing Accounts; Compliance; Tariffs AL Type: Monthly Quarterly Annual One-Time Other: If AL submitted in compliance with a Commission order, indicate relevant Decision/Resolution #: Decision 20-03-027 Does AL replace a withdrawn or rejected AL? If so, identify the prior AL: N/A Summarize differences between the AL and the prior withdrawn or rejected AL: N/A 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: 5/20/20 No. of tariff sheets: 5 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: Preliminary Statement V - Balancing Accounts - Greenhouse Gas Balancing Account (GHGBA) and TOCs 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 4 -

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: Ray B. Ortiz Title: Regulatory Tariff Manager Utility Name: Southern California Gas Company Address: 555 West Fifth Street, GT14D6 City: Los Angeles State: California Telephone (xxx) xxx-xxxx: (213) 244-3837 Facsimile (xxx) xxx-xxxx: (213) 244-4957 Email: ROrtiz@socalgas.com Name: SoCalGas Tariffs Title: Utility Name: Southern California Gas Company Address: 555 West Fifth Street, GT14D6 City: Los Angeles State: California Telephone (xxx) xxx-xxxx: (213) 244-2837 Facsimile (xxx) xxx-xxxx: (213) 244-4957 Email: Tariffs@socalgas.com Clear Form
- Page 5 -

ATTACHMENT A Advice No. 5631 Cal. P.U.C. Sheet No. Revised 57595-G Revised 57596-G Revised 57597-G Revised 57598-G Revised 57599-G Title of Sheet Cancelling Cal. P.U.C. Sheet No. PRELIMINARY STATEMENT - PART V BALANCING ACCOUNTS, GREENHOUSE GAS BALANCING ACCOUNT (GHGBA), Sheet 1 PRELIMINARY STATEMENT - PART V BALANCING ACCOUNTS, GREENHOUSE GAS BALANCING ACCOUNT (GHGBA), Sheet 2 PRELIMINARY STATEMENT - PART V BALANCING ACCOUNTS, GREENHOUSE GAS BALANCING ACCOUNT (GHGBA), Sheet 3 Revised 57216-G TABLE OF CONTENTS TABLE OF CONTENTS Revised 57586-G Revised 57414-G 1 Revised 57217-G Revised 57218-G
- Page 6 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57595-G 57216-G PRELIMINARY STATEMENT - PART V - BALANCING ACCOUNTS GREENHOUSE GAS BALANCING ACCOUNT (GHGBA) Sheet 1 1. Purpose The GHGBA is an interest bearing two-way balancing account recorded on SoCalGas’ financial statements. Pursuant to Decision (D.) 14-12-040, the purpose of the GHGBA is to record costs incurred to comply with the California Cap and Greenhouse Gas (GHG) Emissions and Market-Based Compliance mechanisms (Cap-and-Trade Program) regulations imposed by the Air Resources Board (ARB). The GHGBA will record actual Cap-and-Trade Program costs incurred by SoCalGas as a regulated natural gas supplier that delivers gas to California end-users and as owners and operators of facilities that are classified as covered entities under the Cap-and-Trade Program regulations with the corresponding actual revenues billed to applicable customers to recover such costs as authorized by the Commission. In addition, the GHGBA will record revenues received from consignment of natural gas supplier allowances for auction. Pursuant to D.15-10-032, the GHGBA will also separately identify and record GHG compliance costs associated with Lost and Unaccounted For (LUAF) gas. The GHGBA is effective December 18, 2014, the effective date of D.14-12-040, and modified on October 22, 2015, the effective date of D.15-10-032. Senate Bill 1477 (SB) requires the CPUC to develop and supervise the administration of the Technology and Equipment for Clean Heating (TECH) Initiative and the Building Initiative for LowEmissions Development (BUILD) Program. In compliance with Resolution (Res.) G-3565, SoCalGas will reduce the annual forecast of funding available to customers for the Climate Credit refund by the authorized annual funding obligation associated with the TECH Initiative and BUILD Program (collectively, “SB 1477 Compliance Costs”). T Pursuant to D.20-03-027, effective April 6, 2020, SoCalGas will remit its respective “SB 1477 Compliance Costs” directly to Southern California Edison (SCE), the utility assigned to disburse funds to both the TECH Initiative Implementor and the BUILD Program administrator. Per Ordering Paragraph (OP) 7 of D.20-30-027, the entire first year funding shall be distributed on or before June 1, 2020. Further OP 8 states that on a quarterly basis remittance shall be made on or before March 1, June 1, September 1, and December 1. Funding obligations shall cease following the remittance made on June 1, 2023 unless otherwise directed by a subsequent decision of the Commission. Lastly, OP 3 of D.20-30-207 states that any unspent funds remaining as of July 1, 2033 shall be returned to the ratepayers of the respective gas corporations as part of the California Climate Credit. N | | | | | | | N N The GHGBA shall consist of four subaccounts: 1) End Users GHG Compliance Cost Subaccount records costs and corresponding revenues associated with emission allowances and/or offsets purchases for SoCalGas’ natural gas deliveries to end users; 2) Company Facilities GHG Compliance Cost Subaccount records costs and corresponding revenues associated with emission allowances and/or offsets purchases for SoCalGas’ covered facilities; 3) LUAF GHG Compliance Cost Subaccount records costs and corresponding revenues associated with emission allowances and/or offsets purchases for SoCalGas’ LUAF gas; and 4) Consignment Revenues Subaccount records revenues received from consignment of natural gas supplier allowances for auction. (Continued) (TO BE INSERTED BY UTILITY) 5631 20-03-027 ADVICE LETTER NO. DECISION NO. 1P4 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE May 20, 2020 RESOLUTION NO. T
- Page 7 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57596-G 57217-G PRELIMINARY STATEMENT - PART V - BALANCING ACCOUNTS GREENHOUSE GAS BALANCING ACCOUNT (GHGBA) Sheet 2 (Continued) 2. Applicability The GHGBA shall apply to gas customers except for those specifically excluded by the Commission. 3. Rates See Disposition Section. L | | | | | L 4. End Users GHG Compliance Cost Subaccount - Accounting Procedures SoCalGas maintains this subaccount by making monthly entries, net of applicable FF&U, as follows: a) A debit entry to record an allocation of the cost of Cap-and-Trade allowances and/or offsets purchases based on GHG emissions associated with SoCalGas’ natural gas deliveries to end users to comply with the Cap-and-Trade Program requirements; b) A credit entry equal to actual GHG revenues billed to customers for recovery of Cap-and-Trade Program compliance costs for natural gas deliveries to end users; c) An entry to amortize the prior year’s balance; and d) An entry equal to interest on the average of the balance in the account during the month, calculated in the manner described in Preliminary Statement, Part I, J. 5. Company Facilities GHG Compliance Cost Subaccount - Accounting Procedures SoCalGas maintains this subaccount by making monthly entries, net of applicable FF&U, as follows: a) A debit entry to record an allocation of the cost of Cap-and-Trade allowances and/or offsets purchases based on GHG emissions associated with SoCalGas’ covered facilities to comply with the Cap-and-Trade Program requirements; b) A credit entry equal to actual GHG revenues billed to customers for recovery of Cap-and-Trade Program compliance costs for SoCalGas’ covered facilities; c) An entry to amortize the prior year’s balance; and d) An entry equal to interest on the average of the balance in the account during the month, calculated in the manner described in Preliminary Statement, Part I, J. L (Continued) (TO BE INSERTED BY UTILITY) 5631 20-03-027 ADVICE LETTER NO. DECISION NO. 2P4 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE May 20, 2020 RESOLUTION NO.
- Page 8 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57597-G 57218-G PRELIMINARY STATEMENT - PART V - BALANCING ACCOUNTS GREENHOUSE GAS BALANCING ACCOUNT (GHGBA) Sheet 3 (Continued) 6. LUAF GHG Compliance Cost Subaccount - Accounting Procedures SoCalGas maintains this subaccount by making monthly entries, net of applicable FF&U, as follows: a) A debit entry to record an allocation of the cost of Cap-and-Trade allowances and/or offsets purchases based on GHG emissions associated with LUAF gas to comply with the Cap-and-Trade Program requirements; b) A credit entry equal to actual GHG revenues billed to customers for recovery of Cap-and-Trade Program compliance costs associated with LUAF; c) An entry to amortize the prior year’s balance; and d) An entry equal to interest on the average of the balance in the account during the month, calculated in the manner described in Preliminary Statement, Part I, J. L | | | | | | | | | | L 7. Consignment Revenues Subaccount - Accounting Procedures SoCalGas maintains this subaccount by making monthly entries, net of applicable FF&U, as follows: a) A credit entry equal to the revenues received from the consignment of natural gas supplier allowances for auction under the Cap-and-Trade Program; b) A debit entry equal to the portion of GHG revenues returned to customers; c) An annual debit entry to transfer allowance proceeds to the GHG Memorandum Account, as authorized by the Commission; d) An entry to transfer funding for the TECH and BUILD pilot programs to SCE (including a return from SCE of any unspent funds remaining at the end of the programs); and e) An entry equal to interest on the average of the balance in the account during the month, calculated in the manner described in Preliminary Statement, Part I, J. 8. Disposition In connection with the annual October regulatory account balance update filing, SoCalGas will incorporate the following year’s forecast of compliance costs and consignment revenues, including amortization of the current year’s projected year-end balances, in rates effective January 1 of the following year for GHG compliance costs, and as an annual natural gas California Climate Credit refunded to residential customers in April for consignment revenues. The forecast compliance cost and projected year-end balance in the End Users GHG Compliance Cost Subaccount will be allocated on an Equal Cents Per Therm (ECPT) basis excluding customers who are identified by the ARB as being Covered Entities in the Cap-and-Trade Program. The forecast compliance cost and projected year-end balance in the Company Facilities GHG Compliance Cost Subaccount will be allocated on an ECPT basis to all customers. The forecast compliance cost and projected year-end balance in the LUAF GHG Compliance Cost Subaccount will be allocated consistent with the allocation of LUAF expenses, as determined in SoCalGas’ most recent Cost Allocation Proceeding. (TO BE INSERTED BY UTILITY) 5631 20-03-027 ADVICE LETTER NO. DECISION NO. 3P4 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE May 20, 2020 RESOLUTION NO. T N N T
- Page 9 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57598-G 57586-G TABLE OF CONTENTS The following listed sheets contain all effective Schedules of Rates and Rules affecting service and information relating thereto in effect on the date indicated thereon. GENERAL Cal. P.U.C. Sheet No. Title Page ...................................................................................................................................... 40864-G Table of Contents--General and Preliminary Statement … 57598-G,57599-G,57514-G,57272-G,57474-G Table of Contents--Service Area Maps and Descriptions ............................................................ 56669-G Table of Contents--Rate Schedules ................................................................ 57584-G,57585-G,57565-G Table of Contents--List of Cities and Communities Served ......................................................... 55739-G Table of Contents--List of Contracts and Deviations ................................................................... 56669-G Table of Contents--Rules ............................................................................................... 57232-G,57412-G Table of Contents--Sample Forms .................... 57172-G,57205-G,51537-G,54745-G,57214-G,52292-G PRELIMINARY STATEMENT Part I General Service Information .................................. 45597-G,24332-G,54726-G,24334-G,48970-G Part II Summary of Rates and Charges ............ 57567-G,57568-G,57569-G,57347-G,57348-G,57570-G 57501-G,46431-G,46432-G,57076-G,57510-G,57511-G,57512-G,57353-G Part III Cost Allocation and Revenue Requirement ....................................... 57354-G,57355-G,57356-G Part IV Income Tax Component of Contributions and Advances ................................. 55717-G,24354-G Part V Balancing Accounts Description and Listing of Balancing Accounts .................................................... 52939-G,56825-G Purchased Gas Account (PGA) ............................................................................. 55465-G,55466-G Core Fixed Cost Account (CFCA) ......................................... 57357-G,57358-G,57359-G,56827-G Noncore Fixed Cost Account (NFCA) ................................................... 57360-G,55693-G,57361-G Enhanced Oil Recovery Account (EORA) ........................................................................... 49712-G Noncore Storage Balancing Account (NSBA) ...................................................... 57362-G,57363-G California Alternate Rates for Energy Account (CAREA) ................................... 45882-G,45883-G Hazardous Substance Cost Recovery Account (HSCRA) ..................... 40875-G, 40876-G,40877-G Gas Cost Rewards and Penalties Account (GCRPA) ........................................................... 40881-G Pension Balancing Account (PBA) ........................................................................ 56828-G,56829-G Post-Retirement Benefits Other Than Pensions Balancing Account (PBOPBA) .. 56830-G,56831-G Research Development and Demonstration Surcharge Account (RDDGSA)....................... 40888-G Demand Side Management Balancing Account (DSMBA) .................................... 45194-G,41153-G Direct Assistance Program Balancing Account (DAPBA) .................................... 52583-G,52584-G Integrated Transmission Balancing Account (ITBA) ........................................................... 49313-G (Continued) (TO BE INSERTED BY UTILITY) 5631 20-03-027 ADVICE LETTER NO. DECISION NO. 1P4 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE May 20, 2020 RESOLUTION NO. T
- Page 10 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57599-G 57414-G TABLE OF CONTENTS (Continued) PRELIMINARY STATEMENT (Continued) Part V Balancing Accounts (Continued) Compressor Station Fuel and Power Balancing Account (CFPBA) ................................... 54460-G Distribution Integrity Management Program Balancing Account (DIMPBA) ................... 49314-G Rewards and Penalties Balancing Account (RPBA) ............................................ 49315-G,49316-G On-Bill Financing Balancing Account (OBFBA) ................................................................. 45195-G Company Use Fuel for Load Balancing Account (CUFLBA) ............................................ 45279-G Backbone Transmission Balancing Account (BTBA) ........................................... 57364-G,53438-G Advanced Metering Infrastructure Balancing Account (AMIBA) .......... 56832-G,53972-G,53973-G 53974-G,56833-G New Environmental Regulation Balancing Account (NERBA) .......... 56834-G,52946-G,56835-G Transmission Integrity Management Program Balancing Account (TIMPBA) ..... 56836-G,56837-G Post-2011 Distribution Integrity Management Program Balancing Account (Post-2011 DIMPBA) ....................................................................... 56838-G Compression Services Balancing Account (CSBA) ........................................................... 48857-G Biogas Conditioning/Upgrading Services Balancing Account (BCSBA) ............................. 49864-G Master Meter Balancing Account (MMBA) .......................................................... 56839-G,56840-G Safety Enhancement Capital Cost Balancing Account (SECCBA) ....... 56231-G, 56232-G, 56233-G Safety Enhancement Expense Balancing Account (SEEBA) ................................ 56234-G,56235-G Greenhouse Gas Balancing Account (GHGBA) ..................................... 57595-G,57596-G,57597-G Advanced Meter Opt-Out Program Balancing Account (AMOPBA) ..................... 56841-G,56842-G Low-Carbon Fuel Standard Balancing Account (LCFSBA) ................... 55059-G,55060-G,55061-G Biomethane Cost Incentive Program Balancing Account (BCIPBA) .................... 53709-G,53710-G Distributed Energy Resources Services Balancing Account (DERSBA) ............................. 52276-G Storage Integrity Management Program Balancing Account (SIMPBA) .............. 56843-G,56844-G Natural Gas Leak Abatement Program Balancing Account (NGLAPBA)………..54133-G,54134-G Statewide Energy Efficiency Balancing Account (SWEEBA) .............................. 55437-G,55438-G Dairy Biomethane Project Balancing Account (DBPBA) ..................................................... 55742-G San Joaquin Valley Disadvantaged Communities Balancing Account (SJVDACBA) ......... 57207-G 57208-G Safety Enhancement Expense Balancing Account - Phase 2 (SEEBA-P2) ............ 56236-G,56237-G Safety Enhancement Capital Cost Balancing Account - Phase 2 (SECCBA-P2) …56238-G,56239-G Liability Insurance Premium Balancing Account (LIPBA) ................................... 56845-G,56846-G Part VI Memorandum Accounts Description and Listing of Memorandum Accounts ............................................. 53089-G,57266-G PCB Expense Account (PCBEA) ......................................................................................... 49317-G Research Development and Demonstration Expense Account (RDDEA) ............. 56848-G,56849-G Curtailment Violation Penalty Account (CVPA) ................................................................. 53440-G Economic Practicality Shortfall Memorandum Account (EPSMA) .................................... 40896-G Catastrophic Event Memorandum Account (CEMA) ........................................... 40897-G,40898-G Vernon Avoided Distribution Cost Memorandum Account (VADCMA) ........................... 40899-G (Continued) (TO BE INSERTED BY UTILITY) 5631 20-03-027 ADVICE LETTER NO. DECISION NO. 2P4 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE May 20, 2020 RESOLUTION NO. T
- Page 11 -