Details for: AL5672.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

July 31, 2020

Advice No. 5672
(U 904 G)
Public Utilities Commission of the State of California
Subject: Establishment of the Residential Uncollectible Balancing Account
(RUBA) and Residential Disconnection Protections Memorandum
Account (RDPMA), Pursuant to Decision (D.) 20-06-003
Southern California Gas Company (SoCalGas) hereby submits for approval by the
California Public Utilities Commission (Commission) modifications to its Preliminary
Statement Part V – Balancing Accounts and Preliminary Statement Part VI –
Memorandum Accounts, applicable throughout its service territory, as shown on
Attachment A.
Purpose
This submittal complies with Ordering Paragraph (OP) 91 of D.20-06-003, Phase I
Decision Adopting Rules and Policy Changes to Reduce Residential Customer
Disconnections for the Larger California-Jurisdictional Energy Utilities, to establish
SoCalGas’ RUBA and RDPMA.
Background
On December 13, 2018, the Commission adopted the interim rules in D.18-12-013
which set forth various emergency interim measures to reduce the number of residential
customer disconnections and to improve the reconnection processes for disconnected
customers. The adopted interim rules were to take effect immediately on an emergency
basis to provide rapid relief while the Commission considered longer term solutions.
On March 4, 2020, Governor Gavin Newsom (Governor) declared a State of Emergency
in response to the outbreak of novel coronavirus, COVID-19.1 On March 17, 2020, the
Available at https://www.gov.ca.gov/2020/03/04/governor-newsom-declares-state-ofemergency-to-help-state-prepare-for-broader-spread-of-covid-19/
1





- Page 1 -

Advice No. 5672 -2- July 31, 2020 Commission’s Executive Director sent a letter to the California energy, water and communications corporations addressing emergency customer protections to support customers affected by the COVID-19 State of Emergency. On April 16, 2020, the Commission issued Resolution (Res.) M-4842 ratifying directions provided by the Commission’s Executive Director on March 17, 2020, and ordered energy, water, and communication corporations to retroactively apply customer protection measures described in D.19-07-015 from March 4, 2020 onward during the COVID-19 pandemic. Through Res. M-4842, the Commission extended to California customers the emergency customer protections in D.19-07-015 and D.19-08-025, through April 16, 2021, with an option to extend. On June 11, 2020, the Commission approved D.20-06-003, adopting with modifications the interim rules in D.18-12-013 and establishing other process and program changes to address residential disconnections and reconnections. To the extent any measures adopted in D.20-06-003 conflict with the measures adopted in Res. M-4842, the measures shall become effective after the current moratorium on disconnections is lifted by the Commission. Recognizing a need for transparency and cost recovery, D.20-06003 permits the investor owned utilities (IOUs) to establish a memorandum account to track the implementation costs associated with implementing the requirements of this decision. Further, OP 91 of D.20-06-003 requires the IOUs to submit a Tier 2 Advice Letter to establish a new two-way balancing account to track the costs of uncollectible charges in rates associated with residential customers. Proposed Modifications of SoCalGas’ Preliminary Statements SoCalGas proposes to establish the RUBA and RDPMA. The proposed new preliminary statements are included as Attachment A. Establishment of RUBA In compliance with OP 89 and OP 91 of D.20-06-003, SoCalGas establishes a two-way balancing account to create more transparency and to track the uncollectible costs in rates associated with residential customers. Establishment of the RDPMA Pursuant to OP 95 of D.20-06-003, SoCalGas requests establishment of RDPMA to record and track all costs associated with implementing the customer protections in D.20-06-003. To the extent any measures adopted in D.20-06-003 conflict with the measures adopted in Res. M-4842, the customer protections shall be implemented at the expiration of the emergency customer protections issued in response to the COVID19 pandemic. The amounts recorded in the RDPMA will be subject to reasonableness review in a future General Rate Case.
- Page 2 -

Advice No. 5672 -3- July 31, 2020 Protest Anyone may protest this Advice Letter 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 Advice Letter, which is August 20, 2020. The address for mailing or delivering a protest to the Commission is: CPUC Energy Division Attention: Tariff Unit 505 Van Ness Avenue San Francisco, CA 94102 Copies 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 Advice Letter via U.S. mail or fax. Please submit protests or comments to this Advice Letter 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 SoCalGas submits this Tier 2 Advice Letter (effective after staff approval) pursuant to General Order (GO) 96-B. It is submitted in accordance with OP 91 of D.20-06-003. Therefore, SoCalGas respectfully requests this Advice Letter be approved as soon as practicable and made effective July 11, 2020, which is the effective date of D.20-06003. Notice A copy of this Advice Letter is being sent to SoCalGas’ GO 96-B service list and the Commission’s service list in R.18-07-005. 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.
- Page 3 -

Advice No. 5672 -4- /s/ Ronald van der Leeden Ronald van der Leeden Director - Regulatory Affairs Attachments July 31, 2020
- Page 4 -

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: 2 Advice Letter (AL) #: 5672 Subject of AL: Establishment of the Residential Uncollectible Balancing Account (RUBA) and Residential Disconnection Protections Memorandum Account (RDPMA), Pursuant to Decision (D.) 20-06-003 Keywords (choose from CPUC listing): Compliance, Balancing Accounts, Memorandum Accounts AL Type: Monthly Quarterly Annual One-Time Other: If AL submitted in compliance with a Commission order, indicate relevant Decision/Resolution #: D.20-06-003 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: 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: No. of tariff sheets: 9 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 - Part V - Balancing Accounts, RUBA; Preliminary Statement - Part VI - Memorandum Accounts, RDPMA; 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 5 -

Protests and all other correspondence regarding this AL are due no later than 20 days after the date of this submittal, unless otherwise authorized by the Commission, and shall be sent to: CPUC, Energy Division Attention: Tariff Unit 505 Van Ness Avenue San Francisco, CA 94102 Email: EDTariffUnit@cpuc.ca.gov Name: Ray B. Ortiz Title: Regulatory Tariff Manager Utility Name: Southern California Gas Company Address: 555 West Fifth Street, GT14D6 City: Los Angeles Zip: 90013-1011 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 Zip: 90013-1011 Telephone (xxx) xxx-xxxx: (213) 244-2837 Facsimile (xxx) xxx-xxxx: (213) 244-4957 Email: Tariffs@socalgas.com Clear Form
- Page 6 -

ATTACHMENT A Advice No. 5672 Cal. P.U.C. Sheet No. Title of Sheet Revised 57870-G PRELIMINARY STATEMENT - PART V BALANCING ACCOUNTS, DESCRIPTION AND LISTING OF BALANCING ACCOUNTS, Sheet 2 Original 57871-G Cancelling Cal. P.U.C. Sheet No. Revised 56825-G PRELIMINARY STATEMENT - PART V BALANCING ACCOUNTS, RESIDENTIAL UNCOLLECTIBLE BALANCING ACCOUNT (RUBA) , Sheet 1 PRELIMINARY STATEMENT - PART V BALANCING ACCOUNTS, RESIDENTIAL UNCOLLECTIBLE BALANCING ACCOUNT (RUBA) , Sheet 2 Original 57872-G Revised 57873-G PRELIMINARY STATEMENT - PART VI MEMORANDUM ACCOUNTS, DESCRIPTION AND LISTING OF MEMORANDUM ACCOUNTS, Sheet 2 Original 57874-G PRELIMINARY STATEMENT - PART VI MEMORANDUM ACCOUNT, RESIDENTIAL DISCONNECTION PROTECTIONS MEMORANDUM ACCOUNT (RDPMA), Sheet 1 Revised 57875-G Revised 57876-G Revised 57877-G Revised 57878-G TABLE OF CONTENTS TABLE OF CONTENTS TABLE OF CONTENTS TABLE OF CONTENTS Revised 57604-G 1 Revised 57843-G Revised 57599-G Revised 57415-G Revised 57691-G
- Page 7 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57870-G 56825-G PRELIMINARY STATEMENT - PART V - BALANCING ACCOUNTS DESCRIPTION AND LISTING OF BALANCING ACCOUNTS Sheet 2 (Continued) B. LISTING OF BALANCING ACCOUNTS (Continued) Distributed Energy Resources Services Balancing Account (DERSBA) Storage Integrity Management Program Balancing Account (SIMPBA) Natural Gas Leak Abatement Program Balancing Account (NGLAPBA) Statewide Energy Efficiency Balancing Account (SWEEBA) Dairy Biomethane Project Memorandum Account (DBPBA) San Joaquin Valley Disadvantaged Communities Balancing Account (SJVDACBA) Safety Enhancement Expense Balancing Account – Phase 2 (SEEBA-P2) Safety Enhancement Capital Cost Balancing Account – Phase 2 (SECCBA-P2) Liability Insurance Premium Balancing Account (LIPBA) Residential Uncollectible Balancing Account (RUBA) (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 2P13 ISSUED BY N (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO.
- Page 8 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA Original CANCELING CAL. P.U.C. SHEET NO. 57871-G CAL. P.U.C. SHEET NO. PRELIMINARY STATEMENT - PART V - BALANCING ACCOUNTS RESIDENTIAL UNCOLLECTIBLE BALANCING ACCOUNT (RUBA) Sheet 1 1. Purpose The RUBA is an interest bearing, two-way balancing account recorded on SoCalGas' financial statements, pursuant to Decision (D.) 20-06-003. The RUBA consists of two subaccounts: • Uncollectible Cost Subaccount - The purpose of this subaccount is to record the difference between the authorized uncollectible revenues charged to residential customers and actual bad debt expense. This subaccount shall be effective on the date of D.20-06-003. • Arrearage Management Plan (AMP) Subaccount – The purpose of this subaccount is to record the debt forgiven under the AMP. This subaccount shall be effective upon approval of SoCalGas’ Tier 2 Advice Letter, which is to be submitted within 90 days of D.20-06-003 to implement the AMP. 2. Applicability This account shall apply to all gas customers except those specifically excluded by the Commission. 3. Rates See Disposition Section. 4. Accounting Procedures – Uncollectible Cost Subaccount SoCalGas will maintain the Uncollectible Cost Subaccount of the RUBA by making entries, net of FF&U as applicable, at the end of each month as follows: a. A debit/credit entry equal to the difference between uncollectible revenues charge to residential customers and actual bad debt expense; b. An entry to amortize the Uncollectible Cost Subaccount of the RUBA as authorized by the Commission; and c. An entry equal to interest on the average balance in the account during the month, calculated in the manner described in Preliminary Statement, Part I, J. (Continued) (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 1P16 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO. N N N | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | N
- Page 9 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA Original CANCELING CAL. P.U.C. SHEET NO. 57872-G CAL. P.U.C. SHEET NO. PRELIMINARY STATEMENT - PART V - BALANCING ACCOUNTS RESIDENTIAL UNCOLLECTIBLE BALANCING ACCOUNT (RUBA) Sheet 2 N N (Continued) 5. Accounting Procedures – AMP Subaccount SoCalGas will maintain the AMP Subaccount of the RUBA by making entries, net of FF&U as applicable, at the end of each month as follows: a. A debit entry equal to the debt forgiven under the AMP; b. An entry to amortize the AMP Subaccount of the RUBA as authorized by the Commission; and c. An entry equal to interest on the average balance in the account during the month, calculated in the manner described in Preliminary Statement, Part I, J. 6. Disposition SoCalGas will amortize the balance in the RUBA in customers’ gas transportation rates in connection with its annual regulatory account update advice letter submittal. The balance will be allocated on an Equal Percent of Authorized Margin (EPAM) basis. (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 2P21 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO. N | | | | | | | | | | | | | | | N
- Page 10 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57873-G 57604-G PRELIMINARY STATEMENT - PART VI - MEMORANDUM ACCOUNTS DESCRIPTION AND LISTING OF MEMORANDUM ACCOUNTS Sheet 2 (Continued) B. LISTING OF MEMORANDUM ACCOUNTS (Continued) Pipeline Safety Enhancement Plan – Phase 2 Memorandum Account (PSEP-P2MA) Officer Compensation Memorandum Account (OCMA) Tax Memorandum Account (TMA) Winter Demand Response Memorandum Account (WDRMA) System Operator Gas Account (SOGA) Avoided Cost Calculator Update Memorandum Account (ACCUMA) Injection Enhancement Cost Memorandum Account (IECMA) Natural Gas Leak Abatement Program Memorandum Account (NGLAPMA) Otay Mesa Pipeline Capacity Memorandum Account (OMPCMA) Dairy Biomethane Solicitation Development Memorandum Account (DBSDMA) Wildfires Customer Protection Memorandum Account (WCPMA) Line 1600 Records Audit Memorandum Account (L1600RAMA) General Rate Case Memorandum Account 2019 (GRCMA2019) Emergency Customer Protections Memorandum Account (ECPMA) San Joaquin Valley Data Gathering Plan Memorandum Account (SJVDGPMA) Dairy Biomethane Project Memorandum Account (DBPMA) Officer Compensation Memorandum Account 2019 (OCMA2019) Core Gas Balancing Memorandum Account (CGBMA) California Consumer Privacy Act Memorandum Account (CCPAMA) Line 235 Memorandum Account (L235MA) Morongo Rights of Way Memorandum Account (MROWMA) Pipeline Safety Enhancement Plan Memorandum Account (PSEPMA) Aliso Canyon Investigation Memorandum Account (ACIMA) COVID-19 Pandemic Protections Memorandum Account (CPPMA) Residential Disconnection Protections Memorandum Account (RDPMA) (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 2P13 ISSUED BY N (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO.
- Page 11 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA Original CANCELING CAL. P.U.C. SHEET NO. 57874-G CAL. P.U.C. SHEET NO. PRELIMINARY STATEMENT - PART VI - MEMORANDUM ACCOUNT Sheet 1 RESIDENTIAL DISCONNECTION PROTECTIONS MEMORANDUM ACCOUNT (RDPMA) 1. Purpose The RDPMA is an interest-bearing memorandum account that is recorded on the Utility’s financial statements. The purpose of the RDPMA is to record the costs associated with implementing the customer protections required by Decision (D.) 20-06-003. 2. Applicability The RDPMA shall apply to all customers except those specifically excluded by the Commission. 3. Rates The RDPMA shall be applied to rates as described in Section 5 below. 4. Accounting Procedures SoCalGas shall maintain the RDPMA by recording entries at the end of each month as follows, net of FF&U, where applicable: a. A debit entry equal to the actual operation and maintenance (O&M) costs and capital-related costs (i.e., depreciation, taxes and return) associated with implementing the customer protections authorized in D.20-06-003; b. A debit entry equal to waived reconnection charges until addressed in SoCalGas’ next general rate case; and c. An entry equal to the interest on the average balance in the account at the beginning of the month and the balance after the entries above at a rate equal to 1/12 of the interest rate on three-month nonfinancial Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15, or its successor publication. 5. Disposition The disposition of the amounts in this account will be addressed in SoCalGas next general rate case or other applicable proceeding. (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 1P16 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO. N N N | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | N
- Page 12 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57875-G 57843-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 … 57875-G,57876-G,57877-G,57878-G,57474-G Table of Contents--Service Area Maps and Descriptions ............................................................ 56669-G Table of Contents--Rate Schedules ................................................................ 57805-G,57842-G,57786-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 ............................................................................................... 57821-G,57744-G Table of Contents--Sample Forms .................... 57498-G,57205-G,51537-G,54745-G,57214-G,52292-G T PRELIMINARY STATEMENT Part I General Service Information .................................. 45597-G,24332-G,54726-G,24334-G,48970-G Part II Summary of Rates and Charges ............ 57788-G,57789-G,57790-G,57347-G,57348-G,57838-G 57839-G,46431-G,46432-G,57076-G,57762-G,57763-G,57764-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,57870-G Purchased Gas Account (PGA) ............................................................................. 55465-G,55466-G Core Fixed Cost Account (CFCA) .......................... 57357-G,57636-G,57637-G,57638-G,57639-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) ............................................ 57640-G,57641-G (Continued) (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 1P10 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO. T
- Page 13 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57876-G 57599-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 Residential Uncollectible Balancing Account (RUBA) ......................................... 57871-G,57872-G (Continued) (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 2P11 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO. N L
- Page 14 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57877-G 57415-G TABLE OF CONTENTS (Continued) PRELIMINARY STATEMENT (Continued) Part VI Memorandum Accounts Description and Listing of Memorandum Accounts ............................................. 53089-G,57873-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 Vernon Negotiated Core Contract Memorandum Account (VNCCMA) ............................. 40901-G Research Royalty Memorandum Account (RRMA) ............................................................ 56850-G Intervenor Award Memorandum Account (IAMA) ............................................................. 40904-G Z Factor Account (ZFA) ...................................................................................................... 40905-G Self-Generation Program Memorandum Account (SGPMA) ............................. 57365-G,57366-G FERC Settlement Proceeds Memorandum Account (FSPMA) ........................................... 45756-G Gain/Loss on Sale Memorandum Account (GLOSMA) ...................................................... 42133-G Affiliate Transfer Fee Account (ATFA) .............................................................................. 40919-G Firm Access and Storage Rights Memorandum Account (FASRMA) ................. 49320-G,49321-G System Reliability Memorandum Account (SRMA) ........................................................... ..55467-G Fire Hazard Prevention Memorandum Account (FHPMA) ................................................... 56851-G California Solar Initiative Thermal Project Memorandum Account (CSITPMA) ............... 46549-G Honor Rancho Storage Memorandum Account (HRSMA) .................................. 52889-G,52890-G Wildfire Expense Memorandum Account (WEMA) ........................................................... 46336-G Honor Rancho Cost Recovery Memorandum Account (HRCRMA) ................................... 47613-G Natural Gas Appliance Testing Memorandum Account (NGATMA) ................................. 52955-G Energy Savings Assistance Programs Memorandum Account (ESAPMA) ........................... 52735-G General Rate Case Memorandum Account (GRCMA) ........................................................ 49325-G Pipeline Safety and Reliability Memorandum Account (PSRMA) ......................... 50526-G,53090-G Aliso Canyon Memorandum Account (ACMA) .................................................................... 56852-G Advanced Meter Opt-Out Program Memorandum Account (AMOPMA) ............................ 50167-G Energy Data Request Memorandum Account (EDRMA) .................................................... 56853-G Residential Disconnect Memorandum Account (RDMA) ................................................... 50532-G Greenhouse Gas Memorandum Account (GHGMA) .............................................. 52054-G,51137-G General Rate Case Memorandum Account 2016 (GRCMA2016) ....................................... 52808-G Operational Flow Cost Memorandum Account (OFCMA) .................................................... 56854-G Deductible Tax Repairs Benefits Memorandum Account (DTRBMA) ................................. 52809-G Aliso Canyon Revenue and Cost Memorandum Account (ACRCMA) .................. 52838-G,52839-G Assembly Bill 802 Memorandum Account (AB802MA) ...................................................... 52429-G Marketing, Education and Outreach Memorandum Account (MEOMA) .............................. 55550-G Emergency Energy Savings Assistance Program Memorandum Account (EESAPMA) ...... 52586-G Pipeline Safety Enhancement Plan – Phase 2 Memorandum Account (PSEP-P2MA) .......... 53091-G T T,L L | | | | L L (Continued) (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 3P9 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO.
- Page 15 -

SOUTHERN CALIFORNIA GAS COMPANY LOS ANGELES, CALIFORNIA CANCELING Revised Revised CAL. P.U.C. SHEET NO. CAL. P.U.C. SHEET NO. 57878-G 57691-G TABLE OF CONTENTS (Continued) PRELIMINARY STATEMENT (Continued) Part VI Memorandum Accounts (Continued) Officer Compensation Memorandum Account (OCMA) ......................................... 53020-G,53021-G Tax Memorandum Account (TMA) ......................................................................... 56930-G,53179-G Winter Demand Response Memorandum Account (WDRMA) .............................. 55195-G,54473-G System Operator Gas Account (SOGA) ...................................................................................53441-G Avoided Cost Calculator Update Memorandum Account (ACCUMA) .................. 53781-G,53782-G Injection Enhancement Cost Memorandum Account (IECMA) ..............................................54886-G Natural Gas Leak Abatement Program Memorandum Account (NGLAPMA) .......................54136-G Core Gas Balancing Memorandum Account (CGBMA) .........................................................56608-G Otay Mesa Pipeline Capacity Memorandum Account (OMPCMA) ...................................... 54453-G Dairy Biomethane Solicitation Development Memorandum Account (DBSDMA) .............. 54635-G Wildfires Customer Protections Memorandum Account (WCPMA) .................................... 54666-G Line 1600 Records Audit Memorandum Account (L1600RAMA) ....................................... 55319-G General Rate Case Memorandum Account 2019 (GRCMA2019) ......................................... 55371-G Emergency Customer Protections Memorandum Account (ECPMA) ................................... 55442-G San Joaquin Valley Data Gathering Plan Memorandum Account (SJVDGPMA) . 55541-G,55542-G Dairy Biomethane Project Memorandum Account (DBPMA) .............................. 55744-G,55745-G Officer Compensation Memorandum Account 2019 (OCMA2019) ...................... 55755-G,55756-G California Consumer Privacy Act Memorandum Account (CCPAMA) ................................ 56713-G Line 235 Memorandum Account (L235MA) ......................................................... 56741-G,56742-G Morongo Rights of Way Memorandum Account (MROWMA) .............................. 56855-G,56856-G Pipeline Safety Enhancement Plan Memorandum Account (PSEPMA) ................ 56857-G,56858-G Aliso Canyon Investigation Memorandum Account (ACIMA) ............... 57267-G,57268-G,57269-G COVID-19 Pandemic Protections Memorandum Account (CPPMA) .................... 57689-G,57606-G Residential Disconnection Protections Memorandum Account (RDPMA) .............................57874-G Part VII Tracking Accounts Description and Listing of Tracking Accounts ...................................................................... 52277-G Other Hazardous Substance Tracking Account (OHSTA) ..................................................... 40921-G Vernon Revenue Tracking Account (VRTA) ........................................................................ 40926-G Montebello True-Up Tracking Account (MTTA) .................................................................. 40927-G Native Gas Tracking Account (NGTA) ................................................................................. 42598-G Compression Services Tracking Account (CSTA) ................................................................ 49857-G Biogas Conditioning/Upgrading Services Tracking Account (BCSTA)...................................49866-G Aliso Canyon True-Up Tracking Account (ACTTA) ............................................ 56859-G,56860-G Distributed Energy Resources Services Tracking Account (DERSTA) ................................ 52278-G (Continued) (TO BE INSERTED BY UTILITY) 5672 20-06-003 ADVICE LETTER NO. DECISION NO. 4P12 ISSUED BY (TO BE INSERTED BY CAL. PUC) Dan Skopec SUBMITTED Vice President Regulatory Affairs EFFECTIVE Jul 31, 2020 RESOLUTION NO. L | | | | | | L N
- Page 16 -