pg&e, pacific gas and electric - gas and power company for ... · 60 days to establish a...

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 10, 2018 Advice 5440-E (Pacific Gas and Electric Company ID U 39 E)

Public Utilities Commission of the State of California Subject: Establish the Portfolio Allocation Balancing Account and

Modifications to Associated Generation-Related Balancing Accounts in Compliance with Decision 18-10-019

Purpose Pacific Gas and Electric Company (PG&E) hereby submits its proposed Portfolio Allocation Balancing Account (PABA) pursuant to Decision (D.) 18-10-019, Ordering Paragraphs (OP) 7 and 8, which was issued in the Power Charge Indifference Amount (PCIA) Order Instituting Rulemaking (OIR), R.17-06-026. OP 7 requires PG&E, Southern California Edison Company (SCE), and San Diego Gas & Electric Company (SDG&E) (collectively, Joint Utilities) to submit their respective PABAs to the California Public Utilities Commission (CPUC or Commission) within 60 days and OP 8 requires the utilities to modify their respective Energy Resource Recovery Account (ERRA) and any other balancing accounts, as necessary, to be consistent with the PABA vintaged subaccount structure adopted in D.18-10-019 (Track 2 Decision).1 Aside from the ERRA, Electric Preliminary Statement Part CP, there are two other balancing accounts affected by the directives in D.18-10-019: (1) the Utility Generation Balancing Account (UGBA), Electric Preliminary Statement Part CG; and the Modified Transition Cost Balancing Account (MTCBA), Electric Preliminary Statement Part CQ. Background The PCIA OIR was established to respond to concerns that the existing PCIA cost allocation was not preventing cost shifting between bundled and departing load customers, as required by law.2 In D.18-10-019, the Commission adopted revised inputs to the market price benchmark (MPB) used to set the PCIA rates that more closely tracks with actual market transactions (OP 1) and adopts an annual true-up

1 The Commission issued its Track 1 Decision, D.18-07-009, in July which addressed the PCIA

rate charged to Medical Baseline departing load customers, who are residential customers taking electricity service from community choice aggregators (CCA) in PG&E’s service territory. The Track 1 Decision adopts a Settlement Agreement reached between PG&E and various parties.

2 D.18-10-019, p. 1.

Advice 5440-E - 2 - December 10, 2018 mechanism to ensure that bundled and departing load customers pay equally for the above-market costs of PCIA-eligible resources (OP 6). 3 Previously, the PCIA rate was set on a forecast basis and not trued-up to actual, recorded costs.. The true-up of costs and certain market revenues will be facilitated by the establishment of PABA, with a vintage subaccount structure. The costs and market revenues for PCIA-eligible resources will be recorded to the vintage subaccounts and the net cost and market revenue constitutes the above-market costs, by vintage, for the portfolio of eligible resources.4 The vintage-specific above market costs are then matched to billed revenues, from bundled and departing load customers, by vintage. The balance in each vintage subaccount will be amortized in rates in the following year using the existing ERRA Forecast process, which establishes an initial rate forecast in June of each year for PG&E, including the amortization of any projected over- or under-collection from the applicable balancing account, and updates the June rate forecast in November. Short-term transactions and market purchases for bundled customers will remain in the ERRA as will generation resource costs that are load related or allocated common costs. 5 Pursuant to D.18-10-019, the revised inputs for the market price benchmark and incremental calculation methodology will take effect as of January 1, 2019.6 Specifically, D.18-10-019, OP 1 and 2, requires the utilities to calculate their respective PCIA rates that take effect in January 1 of each year using the values for the Brown Power Index, the Renewables Portfolio Standard (RPS) Adder, and the Resource Adequacy (RA) Adder and to true-up billed revenue, generation costs, and California Independent System Operator (CAISO) market revenues annually.7 OP 7 states that the Joint Utilities “ . . .shall each file a Tier 2 Advice Letter within 60 days to establish a Portfolio Allocation Balancing Account (PABA) with subaccounts

3 D.18-19-019, OP 1 and 2, and Appendix 1, define the values and calculation methodology for

the market price benchmark which is composed of: (1) Brown Power Index, (2) Renewables Portfolio Standard (RPS) Adder, and (3) Resource Adequacy (RA) Adder. See Conclusion of Law (COL) 16 and OP 6, which adopts a true-up mechanism for the Brown Power Index to ensure that bundled and departing load customers pay equitably for [brown power] associated with PCIA-eligible resources.

4 Actual market revenues for the Brown Power Index will be based on actual revenues the generation resource receives in the California Independent System Operator’s (CAISO) energy and ancillary services markets. The market revenue for the RPS Adder and the RA Adder will be imputed to the vintage subaccounts based on the attributes volume (RPS MWh and/or net qualifying capacity) times the respective attributes market price benchmark.

5 Allocated common costs are discussed Section E below. 6 D.18-10-019, p. 3. 7 For 2019 rates established in each Joint Utility’s respective ERRA Forecast proceedings, the

Commission adopted an interim approach for RPS and RA adders. For the 2019 RPS adder, the Decision authorizes the use of the Platt’s Portfolio Content Category 1 REC index value and for the 2019 RA adder, the Decision authorizes the use of the weighted average system and local RA prices in the most recent annual RA report.

Advice 5440-E - 3 - December 10, 2018 for each vintaged portfolio to account for billed revenues, generation resource costs, net California Independent System Operator market revenues associated with energy and ancillary services, and revenues associated with the renewable energy Adder and the Resource Adequacy capacity in each vintaged portfolio.”8 OP 8 indicates that “[e]ach utility shall also modify its Energy Resource Recovery Account (ERRA) balancing account and any other balancing accounts, as necessary, to be consistent with the PABA vintaged subaccount structure adopted in this decision. . . .” with additional guidance for (1) where the PCIA rate will be calculated (annual ERRA Forecast proceeding) and (2) where the annual audit and verification of the PABA recorded entries will be reviewed (annual ERRA Compliance proceeding). OP 9 of D.18-10-019 adopts a PCIA cap that will begin in 2020 and is set at 0.5 cents per kWh more than the prior year’s PCIA, differentiated by vintage. To facilitate the implementation of the cap, the Track 2 Decision orders the establishment of an interest-bearing balancing account. Additionally, OP 13 authorizes the establishment of a balancing account to track pre-payments from departing load customers. This advice letter does not include proposals to address these balancing accounts. Instead, PG&E plans to submit separate advice letters in 2019 that would include proposed balancing accounts for the PCIA cap and for the pre-payment option. In the case of the PCIA cap, PG&E expects to submit a proposal for the balancing account mid-year 2019With respect to the balancing account proposal for the pre-payment option, PG&E will submit that advice letter after the details of the pre-payment option authorized in OP 10 are more fully developed in Phase 2 of the PCIA OIR.. Tariff Changes A. Portfolio Allocation Balancing Account - Electric Preliminary Statement

Part HS Purpose The purpose of the PABA is to recover above market costs for PCIA-eligible generation resources from both bundled and departing load customers. The balancing account is comprised of a series of subaccounts referred to as “Vintage Subaccount” for which PCIA-eligible generation resources are assigned based on the year the resource commitment is made (i.e., contract execution date or construction start date in the case of utility-owned generation (UOG)). Customers are assigned cost responsibility for vintages of generation resources based upon when the customer departed bundled service. The PABA Preliminary Statement Part HS is included in Appendix A. PABA Account Structure Subaccounts in the PABA include the “Legacy UOG Subaccount” and “Vintage Subaccounts.” The Legacy UOG Subaccount records authorized revenue requirements

8 D.18-10-019, OP 7.

Advice 5440-E - 4 - December 10, 2018 from the General Rate Case associated with PG&E-owned generation installed during or before 2002 and includes PG&E’s hydroelectric and nuclear generation facilities. The “Vintage Subaccounts” will be identified by year and starts with the 2009 vintage, which captures all activity for resources with vintage assignments between 2005 and 2009. The diagram below shows the existing three generation-related balancing accounts – ERRA, UGBA, and MTCBA – and how the costs recorded to these accounts will interact with the PABA.

PABA Costs and Market Revenues The above market costs for each vintage subaccount will be determined by summing the following activity applicable to a vintage. The activity in each subaccount will include the following elements:

(1) CAISO related charges and revenues from energy and ancillary services market;

Advice 5440-E - 5 - December 10, 2018

(2) purchase power contracts and adopted UOG revenue requirements;9 (3) fuel and related transportation costs, and direct greenhouse gas costs; (4) Renewable and / or RA sale transaction revenues allocated to the vintaged

subaccounts; (5) miscellaneous costs or credits approved to be recovered in base revenue

requirement and/or from bundled and departing load customers; and, (6) imputed RPS and RA revenue valued at the benchmark price established for

these attributes. Please refer to the PABA Preliminary Statement included in Appendix A for descriptions of the accounting procedures for each of these entries. PABA Billed Revenues The PABA costs described above will be recovered through PCIA rates approved in PG&E’s annual ERRA Forecast proceeding. The PCIA rates, by vintage and by revenue class, will be presented in the Rate Schedule Summary, Preliminary Statement I, and updated annually. Billed revenues from the PCIA rates and recorded to the vintage subaccounts recover the above market costs in the vintaged subaccounts. Billed revenues will be received from departing load customers as they pay their PCIA rate. Billed revenues from bundled customers will be received as they pay the PCIA through their generation rate. The portion of the billed revenues allocated to each vintaged subaccount will be based on the incremental PCIA rates adopted in the annual ERRA Forecast proceeding. Two new sections will be added to Preliminary Statement I. One section will address the separation of the PABA billed revenues from bundled customer’s generation revenues to be recorded to the vintaged subaccounts. Any residual generation revenues after the PABA subaccount allocations will be recorded to the ERRA. The second new section of Preliminary Statement I will address the separation of the PABA billed revenues collected through the PCIA from departing load customers to be recorded to the vintaged subaccounts. The Preliminary Statement I PCIA rates for generation and PCIA revenue allocation to the subaccounts will be presented on an incremental basis. Appendix B includes a Pro forma version of Preliminary Statement I showing the new sections that will be added including the incremental PCIA rate presentation by vintage and by revenue class. The table below also presents a view of the incremental PCIA rates that would be used to allocate customers’ billed generation or PCIA revenues to the appropriate vintaged PABA Subaccount.

9 Including adjustments for asset sales and authorized gain/loss on sale previously recorded in

UGBA.


TABLE 1

ILLUSTRATIVE INCREMENTAL PCIA RATES

FOR REVENUE ALLOCATION TO VINTAGE SUBACCOUNTS

Preliminary Statement I will be updated when PG&E’s 2019 ERRA Forecast application is approved and will be implemented through the Annual Electric True-up (AET) process. Going forward, the Preliminary Statement I PCIA rates will be updated when there is a change to the procurement-related revenue requirements associated with the indifference calculation.

B. Energy Resource Recovery Account – Electric Preliminary Statement

Part CP

Purpose Currently, the purpose of the ERRA is to record and recover fuel and power costs associated with PG&E’s authorized procurement plan, pursuant to D.02-10-062, D.02-12-074 and California Public Utilities Code § 454.5(d)(3), including the above-market portion of PCIA-eligible generation resource costs. With the approval of D.18-10-019, the above-market portion of PCIA-eligible generation resource costs, including fuel, will now be recovered through the PABA. As such, the purpose of the ERRA has been revised to state:

The purpose of the Energy Resource Recovery Account (ERRA) is to record and recover power costs, associated with PG&E’s authorized procurement plan and California Public Utilities Code § 454.5(d)(3). Power costs recorded in ERRA are applicable solely to PG&E’s bundled customers while power costs incurred on behalf of both bundled and departing load customers are recorded and recovered in the Portfolio Allocation Balancing Account.

Rate Group Legacy UOG 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Residential 0.00947$ 0.01702$ 0.00370$ 0.00118$ 0.00121$ 0.00018$ 0.00002$ 0.00001$ (0.00019)$ 0.00007$ 0.00011$

Small L&P 0.00949$ 0.01705$ 0.00371$ 0.00118$ 0.00121$ 0.00019$ 0.00002$ 0.00001$ (0.00019)$ 0.00007$ 0.00011$

Medium L&P 0.01001$ 0.01800$ 0.00391$ 0.00125$ 0.00128$ 0.00020$ 0.00002$ 0.00001$ (0.00020)$ 0.00007$ 0.00011$

E19 0.00907$ 0.01630$ 0.00355$ 0.00113$ 0.00116$ 0.00018$ 0.00002$ 0.00001$ (0.00018)$ 0.00007$ 0.00010$

Streetlights 0.00769$ 0.01382$ 0.00301$ 0.00096$ 0.00098$ 0.00015$ 0.00002$ 0.00001$ (0.00015)$ 0.00006$ 0.00009$

Standby 0.00686$ 0.01233$ 0.00268$ 0.00085$ 0.00088$ 0.00013$ 0.00001$ 0.00001$ (0.00014)$ 0.00005$ 0.00008$

Agriculture 0.00855$ 0.01536$ 0.00334$ 0.00107$ 0.00109$ 0.00017$ 0.00002$ 0.00001$ (0.00017)$ 0.00006$ 0.00010$

E20 T 0.00772$ 0.01388$ 0.00302$ 0.00096$ 0.00099$ 0.00015$ 0.00002$ 0.00001$ (0.00015)$ 0.00006$ 0.00009$

E20 P 0.00826$ 0.01484$ 0.00323$ 0.00103$ 0.00105$ 0.00016$ 0.00002$ 0.00001$ (0.00016)$ 0.00006$ 0.00009$

E20 S 0.00872$ 0.01567$ 0.00341$ 0.00109$ 0.00111$ 0.00017$ 0.00002$ 0.00001$ (0.00017)$ 0.00006$ 0.00010$

Incremental PCIA Rate by Vintage ($/kWh)

Advice 5440-E - 7 - December 10, 2018 Revised Account Structure Costs that are currently recorded in ERRA fall into five broad categories: (1) CAISO Charges and Credits, (2) Fuel Costs for utility-owned generation and tolling agreements, , (3) contract costs for conventional and renewable purchase power contracts, (4) direct greenhouse gas costs, and (5) miscellaneous costs. With the implementation of PABA, costs that will remain in ERRA will be procurement and procurement-related costs that are the sole responsibility of bundled customers and these costs fall into the same six broad categories and are listed below:

(1) CAISO Charges and Credits a. CAISO charges and credits related to load; b. congestion revenue rights; and c. convergence bidding

(2) Fuel Costs a. fuel and fuel-related transportation costs for short-term transactions

(3) Contract Costs a. bilateral contract costs: wholesale spot-market and term

transactions; and b. renewable contract costs and WREGIS fees

(4) Greenhouse Gas Costs a. greenhouse gas direct costs for ERRA-eligible generation.

(5) Miscellaneous Costs a. hedging b. pre-payments, collateral, and credit and interest expense; c. other power costs associated with procurement; d. independent Evaluator Costs related to RFOs; e. Long-term Procurement Plan Technical Assistance Memo Account

(LTAMA); and f. power purchase payments provided to eligible net energy metering

(NEM) customers for energy produced by onsite generation; g. energy storage procurement evaluation program fund amount

authorized in D.14-10-045; and h. PCIA subaccount balance transfer

Additionally, it should be noted that there will be no changes to the accounting procedures included in ERRA that support the Green Tariff Shared Renewables Program (GTSR). Appendix A to this advice letter includes the revised preliminary statement changes for ERRA.10

10 Appendix C will also include the revised preliminary statement changes for the UGBA and the

MTCBA, discussed in Sections C and D below.

Advice 5440-E - 8 - December 10, 2018 The table below provides a comprehensive overview of the current ERRA entries in column A, the revised ERRA entries in Column B, if applicable, and new entries in PABA in Column C. A more comprehensive table of these entries is included in Appendix D which includes a summary of accounting procedures that are reflected in the Preliminary Statements. Appendix D allows for a quick comparison between original ERRA, the revised ERRA, and the new PABA accounting procedures.

Tariff

Line

Item

DR/CR

Tariff

Line

Item

DR/CR

Tariff

Line

Item

DR/CR

Revised ERRA PABA

Revenues

5.a. CR Bundled Generation Revenue 5.a. CR Bundled Generation Revenue 5.a. CR Bundled Customers PCIA Revenue

5.d. CR Schedule TBCC Revenue 5.b. CR Schedule TBCC Revenue 5.b. CR Direct Access Customers PCIA Revenue

5.f. DR PCIA Revenue 5.c. CR Community Choice Aggregation PCIA

5.d. CR REC Sales Transactions

5.e. CR RA Sales Transactions

5.c. DR Imputed REC Market Value 5.f. CR Imputed REC Market Value

5.d. DR Imputed RA Market Value 5.g. CR Imputed RA Market Value

ISO Related Charges/ Revenues

5.g. DR/CRCAISO energy charges/revenues for load

and ERRA/NSGBA generation

5.n. DR/CRCAISO energy charges/revenues for

generation

5.h. DR/CRCAISO miscellaneous charges/revenues

for load and ERRA/NSGBA generation

5.o. DR/CRCAISO miscellaneous charges/revenues

for generation

5.i. DR/CRCAISO AS charges/revenues for load and

ERRA/NSGBA generation

5.i. DR ISO-related charges 5.p. DR/CRCAISO AS charges/revenues for

generation

5.t. DR ISO spot Market Purchases

5.z. DR CRRs 5.j. DR/CR CRRs

5.ac. DR Convergence Bidding 5.k. DR/CR Convergence Bidding

Fuel Costs

5.j. DR UOG Gas Costs 5.q. DR UOG Gas Costs

5.k. DR UOG Distillate Costs 5.r. DR UOG Distillate Costs

5.l. DR Hydro Water for Power 5.s. DR Hydro Water for Power

5.m. DR Diablo Canyon Fuel 5.t DR Diablo Canyon Fuel

5.y. DRDiablo Canyon Fuel Inventory Carrying

Costs5.u. DR

Diablo Canyon Fuel Inventory Carrying

Costs

5.l. DR Fuel costs for Short-term transactions

Contract Costs

5.o. DR Non-CTC eligible QFs 5.v. DR Non-CTC eligible QFs

5.p. DR Bilateral Contracts 5.m. DR Bilateral Contracts 5.w. DR Bilateral Contracts

5.r. DR Renewable Contracts and WREGIS Fees 5.n. DR/CR Renewable Contracts and WREGIS Fees 5.x. DR/CR Renewable Contracts and WREGIS Fees

5.ae. DR QF/CHP Program Costs 5.o. DR QF/CHP Program Costs 5.y. DR QF/CHP Program Costs

5.af. CR Net Capacity Costs in NSGBA 5.p. CR Net Capacity Costs in NSGBA

5.ag. DR.CHP costs - E-CHP, E-CHPS, and

ECHPSA5.z. DR/CR

CHP costs - E-CHP, E-CHPS, and

ECHPSA

GHG Costs

5.ah DR GHG Direct Costs 5.q. DR GHG Direct Costs 5.aa. DR GHG Direct Costs

Miscellaneous Costs

5.q. DR Hedging Costs 5.r. DR Hedging Costs

5.v. DR/CRPrepayments and Collateral Interest

Expense5.s. DR/CR

Prepayments and Collateral Interest

Expense5.ab. DR/CR

Prepayments and Collateral Interest

Expense

5.w. DROther Power Costs associated with

Procurement5.t. DR

Other Power Costs associated with

Procurement5.ac. DR

Other Power Costs associated with

Procurement

5.aa. DR Independent Evaluator Costs 5.u. DR Independent Evaluator Costs

5.aq. DR LTPPMA 5.ac. DR/CR LTPPMA 5.ad. DR/CR LTPPMA

5.ad. DR Net Energy Metering Payments for RPS 5.v. DR Net Energy Metering Payments for RPS

5.aj. DR Energy storage evaluation program fund 5.w. DR Energy storage evaluation program fund

5.ar. DR PCIA subaccount balance transfer

Green Tariff Shared Renewables Program Accounting Procedures

5.ak. CR GTSR E-GT Interim Pool Expense 5.x. CR GTSR E-GT Interim Pool Expense

5.al. CRGTSR E-GT Program Charge, including

PCIA5.y. CR

GTSR E-GT Program Charge, including

PCIA5.am. DR

GTSR E-ECR Program Charge, including

PCIA5.z. DR

GTSR E-ECR Program Charge, including

PCIA5.an. DR GTSR E-ECR unsubscribed power 5.aa. DR GTSR E-ECR unsubscribed power

5.ao. DR GTSR E-GT backstop 5.ab. DR GTSR E-GT backstop

Interest Expense and Other

5.ap. DR/CR Interest 5.ad. DR/CR Interest 5.ae. DR/CR Interest

6.a. DR PCIA subaccount - Authorized Revenue 6.a. DRPCIA subaccount - Authorized Rate

Revenue

6.b. CR PCIA subaccount - Billed Revenue 6.b. DR/CR PCIA subaccount - Billed Rate Revenue

6.c. DR/CR PCIA subaccount balance transfer 6.c. DR/CR PCIA subaccount balance transfer

Surplus Sales Revenue

ERRA

5.c. CR

Advice 5440-E - 9 - December 10, 2018 PG&E’s modifications to ERRA also includes deleting several line items that are obsolete or no longer utilized. The table below shows the deleted accounting procedures along with the reason for the deletion:

C. Utility Generation Balancing Account – Electric Preliminary Statement

Part CG Purpose The purpose of the Utility Generation Balancing Account (UGBA) is to record and recover the authorized base revenue requirement associated with PG&E-owned generation, including capital and related non-fuel operating and maintenance expenses. UGBA Costs In addition to the authorized base generation revenue requirement, other amounts recovered through UGBA include amounts approved by the Commission such as, (1) transfer of amounts from other accounts to UGBA,11 (2) gain or loss on the sale of

11 Current balance transfers to UGBA or its successor account authorized by the Commission

include but are not limited to the Nuclear Regulatory Commission Rulemaking Balancing Account (NRCRBA), Hydro Licensing Balancing Account (HLBA), Department of Energy

Tariff

Line

Item

DR/CR Notes

Obsolete Accounting Procedures Being Deleted

5.b. CR RMR and AS Revenues for UOG

No recent activity. No RMR for PG&E facilities; add entry if this

designation occurs in the future through a CPUC decision. Ancillary

services incorporated into ISO charge/revenue categories above.

5.e. CR Designated Sales No activity.

5.u. DR Tolling & Capacity Contract Obligations No activity since Year 2008

5.g. CR Ongoing CTC Above Market Cost

No longer moving above market costs to MTCBA base on

benchmark. Record contract costs and actual net market revenues

directly to MTCBA.

5.h. DR Negative Ongoing CTC Above Market Costs

No longer allow ing room for below market costs in MTCBA base on

benchmark. Record contract costs and actual net market revenues

directly to MTCBA.

5.n. DR Legacy QF Costs Moved to MTCBA

5.s. DR IDWA Costs Moved to MTCBA

5.x. DR Demand Response Incentive Payments DR agreements ended

5.ab. DR Wave Energy Expenditures Program ended

5.ai DR. Deferred GHG Direct and Indirect Costs Temporary entry pending f inal decision on GHG, w hich occurred

ERRA

Advice 5440-E - 10 - December 10, 2018 an electric generation non-depreciable asset, (3) authorized revenue requirement for the Diablo Canyon Power Plant Employee Retention Program, (4) authorized revenue requirement for the Diablo Canyon Power Plant license renewable costs, (5) Generation pension revenue requirements, (6) cost of capital adjustments due to Commission decisions, and (7) sale or purchase of assets embedded in the generation base revenue requirement Setting aside PG&E’s Electric Supply Administration costs,12 all the costs included in PG&E’s base generation revenue requirement and costs that are authorized to be recorded or transferred to UGBA will be allocated to PABA. UGBA Account Structure Rather than eliminate UGBA, PG&E will retain this balancing account and transfer the appropriate amounts to the applicable PABA subaccounts. To facilitate this transfer of costs from UGBA to PABA, Line 5.j has been added to UGBA allowing the transfer of these costs to the vintaged subaccounts as follows:

5.j. a debit or credit entry, as appropriate, to transfer amounts recorded in

Accounting Procedures steps 5.b., 5.c. excluding costs in 5.i, and Accounting Procedures steps 5.d., 5.e., 5.f., and 5.g. to the applicable vintage subaccount of the Portfolio Allocation Balancing Account (PABA) for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

To facilitate the transfer of the Electric Supply Administrative costs that support bundled customer procurement activity from UGBA to ERRA, line 5.i has been added to UGBA allowing the transfer of these costs to ERRA as follows:

5.i. a debit or credit entry, as appropriate, to transfer ESA costs associated

with bundled customer procurement activity recorded in Accounting Procedures step 5.c., to the Energy Resource Recovery Account for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

Currently residual generation revenues are recorded to UGBA. Upon implementation of the tariff changes related to D.18-10-019, all residual revenues will be recorded in ERRA. To transfer any residual revenues that remain in UGBA, PG&E has added line 5.h allowing the transfer of the residual revenues in UGBA to ERRA.

Litigation Balancing Account (DOELBA), Land Conservation Plan Remediation Memorandum Account (LCPRMA), and Diablo Canyon Seismic Studies Balancing Account (DCSSBA).

12 Electric Supply Administration costs are discussed in the Common Cost Allocation section below.


5.h. a debit or credit entry, as appropriate, to transfer amounts recorded in Accounting Procedures step 5.a. to Energy Resource Recovery Account (ERRA), upon implementation of tariff changes related to D.18-10-019;

The net result of these changes is that the balance in UGBA will be zero at the end of each month. PG&E may propose to eliminate the UGBA in the future if it is determined that PG&E’s entire base generation revenue requirement is recovered through PCIA and ERRA. D. Modified Transition Cost Balancing Account – Electric Preliminary

Statement Part CQ Purpose The purpose of the MTCBA is to record ongoing transition costs associated with procurement D.02-11-022, D.03-04-030 and D.03-07-028, and other costs as authorized by the Commission as defined by the Public Utilities Code Section 367(a)(1)-(6), known as the statutory method. MTCBA Costs Currently, the net above-market costs are recorded to the MTCBA on an actual basis with a corresponding credit in ERRA to reflect the transfer of the above market costs from ERRA to the MTCBA. The net above-market cost calculation is performed monthly using actual costs and imputed market revenue based on the approved market price benchmark multiplied by the CTC-eligible generation in MWh. Revised Account Structure The directives in D.18-10-019 require the utilities to record actual generation costs and actual market revenues to the PABA. PG&E is proposing to align the MTCBA accounting structure with the structure used in the PABA subaccounts. Thus, PG&E has added six new line items to the MTCBA: (1) record actual CTC-eligible contracts costs, (2) record CAISO energy market revenue, (3) record miscellaneous CAISO market revenue and charges, (4) record CAISO revenues associated with ancillary services, (5) record imputed revenues for RPS attributes, and (6) imputed revenues RA attributes. PG&E has also eliminated line 5.f, the above-market debit transfer of costs from the ERRA. E. Common Cost Allocation In the Joint Utilities’ PCIA OIR Direct Testimony, Appendix D noted that certain “indirect” resource costs, have historically been included on a forecast basis in the Total Portfolio Costs used to calculate the PCIA. There are other indirect costs that have not been included in the total portfolio costs used to calculate the PCIA but that support PG&E’s management of its generation resource portfolio. These indirect costs include credit and collateral interest, fees

Advice 5440-E - 12 - December 10, 2018 associated with the Western Renewable Energy Generation Information System (WREGIS), independent evaluator costs, and Electric Supply Administration Costs. These expenses are incurred on a portfolio basis and necessary for the operation of generation resources recorded in the PABA, ERRA, and New System Generation Balancing Account (NSGBA) but are currently all recorded to ERRA or UGBA. Going forward, PG&E will allocate these indirect costs between the PABA and ERRA as described below. Note that costs allocated to the generation resources recovered in the NSGBA will be recorded in the ERRA for recovery from bundled customers. Additionally, the costs allocated to PABA will be further allocated to the subaccounts based on the resources in that vintaged portfolio. A list of indirect costs and a description of the applicable “allocation” methodology is described below:

• Credit and collateral interest costs to be allocated between PABA, ERRA, and NSGBA13 based on the authorized revenue requirements of each account.

• Western Renewable Energy Generation Information System (WREGIS) certificate creation fees to be allocated between PABA, ERRA, and NSGBA14 based on the eligible renewable energy generated by the resources in each account.

• Independent Evaluator (IE) costs to be allocated between PABA, ERRA, and NSGBA based on the balancing account the generation are recorded and recovered. For example, if an IE is used to evaluate the sale of a PABA resource, those costs will be recorded to the PABA sub-account to which that resource belongs. Note that these costs will be recorded to PABA pursuant to Accounting Procedure 5.ac. If IE costs are incurred to evaluate the procurement of a new bundled service resource or product, those costs to be recorded to ERRA. If IE costs are incurred to evaluate the procurement of a new NSGBA resource, those costs will be recorded to ERRA.

• Electric Supply Administration Costs, excluding costs supporting the Core Gas Supply Department, will be allocated between PABA, ERRA, and NSGBA based on the authorized revenue requirement in each account.

13 PG&E is not seeking to modify the NSGBA preliminary statement in this Advice Letter but

plans to file an Advice Letter to implement this change in 2019. As such, the allocated share of indirect costs attributable to the NSG resources will continue to be recorded in ERRA until that Advice Letter is approved.

14 At the time of submission, there are no renewable resources in the Revised ERRA or NSGBA portfolios. However, to the extent that those are added to the ERRA and NSGBA portfolios, an allocated share of the WREGIS fees will be recorded in those accounts.

Advice 5440-E - 13 - December 10, 2018 Protests Anyone wishing to protest this submittal may do so by letter sent via U.S. mail, facsimile or E-mail, no later than December 31, 2018, which is 21 days15 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: [email protected]

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

Erik Jacobson Director, Regulatory Relations c/o Megan Lawson Pacific Gas and Electric Company 77 Beale Street, Mail Code B13U P.O. Box 770000 San Francisco, California 94177 Facsimile: (415) 973-3582 E-mail: [email protected]

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

15 PG&E requests to extend the protest period by one additional day because twenty days

following the submission date of this advice letter is Sunday, December 30, 2018.

Advice 5440-E - 14 - December 10, 2018 Effective Date PG&E requests that this Tier 2 advice letter submittal become effective January 1, 2019. 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 R.17-06-026 and A.18-06-001. Address changes to the General Order 96-B service list should be directed to PG&E at email address [email protected]. For changes to any other service list, please contact the Commission’s Process Office at (415) 703-2021 or at [email protected]. Send all electronic approvals to [email protected]. Advice letter submittals can also be accessed electronically at: http://www.pge.com/tariffs/. /S/ Erik Jacobson Director, Regulatory Relations Attachments: Appendix A – Tariff Revisions Appendix B – Pro Forma Preliminary Statement I Appendix C – Tariff Revisions Redline Appendix D – Matrix Summary of Tariff Changes and PABA cc: Service List R.17-06-026 and A.18-06-001

ADVICE LETTER S U M M A R YENERGY UTILITY

Company name/CPUC Utility No.:

Utility type:Phone #:

EXPLANATION OF UTILITY TYPE

ELC GAS

PLC HEAT

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

Advice Letter (AL) #:

WATERE-mail:E-mail Disposition Notice to:

Contact Person:

ELC = ElectricPLC = Pipeline

GAS = GasHEAT = Heat WATER = Water

(Date Submitted / Received Stamp by CPUC)

Subject of AL:

Tier Designation:

Keywords (choose from CPUC listing):AL Type: Monthly Quarterly Annual One-Time Other:If AL submitted in compliance with a Commission order, indicate relevant Decision/Resolution #:

Does AL replace a withdrawn or rejected AL? If so, identify the prior AL:

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

Yes No

Yes No

No. of tariff sheets:

Estimated system annual revenue effect (%):

Estimated system average rate effect (%):

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:

Service affected and changes proposed1:

Pending advice letters that revise the same tariff sheets:

1Discuss in AL if more space is needed.

Pacific Gas and Electric Company (ID U39E)

(415)973-2094✔[email protected]

[email protected]

Yvonne Yang

5440-E 2

Establish the Portfolio Allocation Balancing Account and Modifications to Associated Generation-Related Balancing Accounts in Compliance with Decision 18-10-019

Compliance✔

D.18-10-019

No

✔

✔

1/1/19 20

N/A

N/A

See appendix A.

N/A

N/A

Clear Form

CPUC, Energy DivisionAttention: Tariff Unit505 Van Ness AvenueSan Francisco, CA 94102 Email: [email protected]

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:

Name:Title:Utility Name:Address:City:State:Telephone (xxx) xxx-xxxx:Facsimile (xxx) xxx-xxxx:Email:

Name:Title:Utility Name:Address:City:State:Telephone (xxx) xxx-xxxx: Facsimile (xxx) xxx-xxxx:Email:

Zip:

Zip:

Director, Regulatory RelationsPacific Gas and Electric Company

77 Beale Street, Mail Code B13USan Francisco, CA 94177

Erik Jacobson, c/o Megan Lawson

California 94177(415)973-2093

(415)[email protected]

District of Columbia

Clear Form

Appendix A

Tariff Revisions

Appendix A Advice 5440-E

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

Cancelling Cal P.U.C. Sheet No.

Page 1 of 2

43449-E ELECTRIC PRELIMINARY STATEMENT PART CG UTILITY GENERATION BALANCING ACCOUNT Sheet 1

31694-E

43450-E ELECTRIC PRELIMINARY STATEMENT PART CG UTILITY GENERATION BALANCING ACCOUNT Sheet 2

42159-E

43451-E ELECTRIC PRELIMINARY STATEMENT PART CP ENERGY RESOURCE RECOVERY ACCOUNT Sheet 1

38220-E


30256-E


40540-E





41792-E


41793-E**

43459-E ELECTRIC PRELIMINARY STATEMENT PART CQ MODIFIED TRANSITION COST BALANCING ACCOUNT Sheet 1

40542-E

43460-E ELECTRIC PRELIMINARY STATEMENT PART CQ MODIFIED TRANSITION COST BALANCING ACCOUNT Sheet 2

26415-E

43461-E ELECTRIC PRELIMINARY STATEMENT PART HS PORTFOLIO ALLOCATION BALANCING ACCOUNT (PABA) Sheet 1


Attachment 1 Advice 5440-E

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

Cancelling Cal P.U.C. Sheet No.

Page 2 of 2




43466-E ELECTRIC TABLE OF CONTENTS Sheet 1

43318-E


42584-E


43319-E

U 39 San Francisco, California

Revised Cal. P.U.C. Sheet No. 43449-E Cancelling Revised Cal. P.U.C. Sheet No. 31694-E

ELECTRIC PRELIMINARY STATEMENT PART CG Sheet 1

UTILITY GENERATION BALANCING ACCOUNT

(Continued)

Advice 5440-E Issued by Submitted December 10, 2018

Decision 18-10-019 Robert S. Kenney Effective

Vice President, Regulatory Affairs Resolution

CG. UTILITY GENERATION BALANCING ACCOUNT (UGBA)

1. PURPOSE: The purpose of the Utility Generation Balancing Account (UGBA) is to record the authorized revenue requirements associated with PG&E-owned generation, including capital and related non-fuel operating and maintenance expenses. These revenue requirements are transferred to the Portfolio Allocation Balancing Account (PABA) for recovery, upon implementation of tariff changes related to D.18-10-019.

2. APPLICABILITY: The Utility Generation Balancing Account (UGBA) shall apply to all customer classes, except for those specifically excluded by the Commission.

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

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

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

a. A credit entry equal to the revenue from the generation rates less the recorded revenues from the: (1) Energy Resource Recovery Account (as defined in Part I of PG&E’s electric Preliminary Statement (PS)), (2) Power Charge Collection Balancing Account (as defined in Part I of PG&E’s electric PS), and (3) DWR Franchise Fees (as defined in Part I of PG&E’s electric PS);

b. A debit entry equal to one-twelfth of the electric generation portion of revenue requirement

associated with the CPUC authorized pension contribution amount.

(T)

(N) I

(N)

(T)/(D) (D) I

(D)








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

5. ACCOUNTING PROCEDURES: (Cont’d.)

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

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

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

f. a debit entry equal to one-twelfth of the annual authorized revenue requirement for the Diablo Canyon Power Plant Employee Retention Program (see corresponding entry in the Employee Retention Subaccount of the Diablo Canyon Retirement Balancing Account (DCRBA) per Preliminary Statement HK, 5b.1);

g. a debit entry equal to one-twelfth of the annual authorized revenue requirement for the Diablo

Canyon Power Plant license renewal costs;

h. a debit or credit entry, as appropriate, to transfer amounts recorded in Accounting Procedures step 5.a. to Energy Resource Recovery Account (ERRA), upon implementation of tariff changes related to D.18-10-019;

i. a debit or credit entry, as appropriate, to transfer ESA costs associated with bundled customer procurement activity recorded in Accounting Procedures step 5.c., to the Energy Resource Recovery Account for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

j. a debit or credit entry, as appropriate, to transfer amounts recorded in Accounting Procedures steps 5.b., 5.c. excluding costs in 5.i, and Accounting Procedures steps 5.d., 5.e., 5.f., and 5.g. to the applicable vintage subaccount of the Portfolio Allocation Balancing Account (PABA) for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

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

Note: All debits and credits described above are net of Revenue Fees and Uncollectible (RF&U) Accounts expense.

(D) (D)

(T)

(T)

(T)

(T)

(N) I I I I I I I I I I I

(N)

(T)

(T) (T)



ELECTRIC PRELIMINARY STATEMENT PART CP Sheet 1

ENERGY RESOURCE RECOVERY ACCOUNT

(Continued)




CP. ENERGY RESOURCE RECOVERY ACCOUNT (ERRA)

1. PURPOSE: The purpose of the Energy Resource Recovery Account (ERRA) is to record and recover power costs, associated with PG&E’s authorized procurement plan, and California Public Utilities Code § 454.5(d)(3). Power costs recorded in ERRA are applicable solely to PG&E’s bundled customers while power costs incurred on behalf of both bundled and departing load customers are recorded in the Portfolio Allocation Balancing Account.

(D) (D) (N)

I I

(N) (D)

I I I I I I I I I I I I I I I I I I I I I I

(D)


Revised Cal. P.U.C. Sheet No. 43452-E Cancelling Original Cal. P.U.C. Sheet No. 30256-E



(Continued)




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

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

3. REVISION DATES: Disposition of the balance in the account shall be through the Annual Electric True-Up advice letter upon approval by the Commission of PG&E’s ERRA forecast filing or ERRA Trigger Application.

(N) I I

(N) (D) I I I I I I I I I

(D)





(Continued)





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

5. ACCOUNTING PROCEDURES: The CPUC-jurisdictional portion of all entries shall be made at the end of each month, or as applicable, excluding the allowance for Revenue Fees and Uncollectible (RF&U) Accounts expense, as follows:

a) A credit entry equal to the revenue from the ERRA rate component from bundled customers during the month;

b) A credit entry equal to revenues received from Electric Schedule TBCC, (Transitional Bundled Commodity Cost);

c) A debit entry equal to imputed revenues for Renewable Energy Credits (RECs), determined using the most current Commission-adopted REC Market Price Benchmark (MPB). A corresponding credit entry equal to imputed revenues for RECs is recorded in PABA and MTCBA.

d) A debit entry equal to imputed revenues for Resource Adequacy (RA), determined using the most current Commission-adopted RA Market Price Benchmark (MPB). A corresponding credit entry equal to imputed revenues for RA is recorded in PABA and MTCBA.

(N) I

(N)

(D) I I I I

(D)

(T) (T)

(N)

I I I I I I I I I

(N)

(D) I I I I

(D)


Revised Cal. P.U.C. Sheet No. 43454-E



(Continued)




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

5. ACCOUNTING PROCEDURES: (Cont’d)

Utility-Owned Generation Related Entries:

e) A credit entry equal to the revenue from the generation rates less the recorded revenues from the: (1) Energy Resource Recovery Account (as defined in Part I of PG&E’s electric Preliminary Statement (PS)), (2) Power Charge Collection Balancing Account (as defined in Part I of PG&E’s electric PS), (3) DWR Franchise Fees (as defined in Part I of PG&E’s electric PS), transferred from UGBA;

f) a debit or credit entry, as appropriate, to record ESA costs associated with bundled customer portfolio/procurement activity (which is embedded in the annual authorized revenue requirements associated with PG&E's owned generation), transferred from UGBA;

CAISO Related Entries:

g) A debit or credit entry equal to the net charges or revenues for energy associated with load and generating resources recovered in ERRA and the New System Generation Balancing Account (NSGBA);

h) A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with load and generating resources recovered in ERRA and NSGBA;

i) A debit or credit entry equal to the net charges or revenues for ancillary services associated with load and generating resources recovered in ERRA and the NSGBA;

j) A credit or debit entry equal to the revenues or costs related to Congestion Revenue Rights;

k) A credit or debit entry equal to the revenues or costs related to convergence bidding;

I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

(N)





(Continued)






Fuel Costs:

l) A debit entry equal to fuel and related transportation and miscellaneous costs for contracts recovered through ERRA;

Contract Costs:

m) A debit entry equal to short-term bilateral contract obligations;

n) A debit or credit entry equal to short-term renewable contract obligations, and fees associated with participating in WREGIS;

o) A debit entry equal to the short-term capacity and energy costs for QF/CHP Program contracts;

p) A credit entry equal to the net capacity costs recorded in the QF/CHP Program and Marsh Landing subaccounts of the New System Generation Balancing Account (NSGBA) ;

GHG Costs:

q) A debit entry equal to greenhouse gas costs related with physically settled compliance instruments associated with contracts;

I I I I I I I I I I I I I I I I I I I I I I

(N)





(Continued)






Miscellaneous Costs: r) A debit entry equal to financial hedging contract obligations; s) A debit or credit entry equal to pre-payments and credit and collateral

payments, including all associated fees, for procurement purchase and, if applicable, reimbursements of pre-payments, credit and collateral payments;

t) A debit entry equal to any other power costs associated with

procurement; u) A debit entry equal to the incremental IE costs through 2010 related to

RFOs seeking terms of less than five years. After 2010, a debit entry equal to all IE costs related to all RFOs and other IE and third-party reviewer costs approved by the Commission;

v) A debit entry equal to power purchase payments provided to eligible

Net Energy Metering customers for energy produced by on-site generation in excess of consumption over a 12-month period. Power purchase payments may include additional compensation for renewable attributes where applicable;

w) A debit entry equal the authorized energy storage procurement

evaluation program fund amount authorized in D.14-10-045;

I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

(N)





(Continued)






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

x) A credit or debit entry to reflect the solar generation expense associated with the interim pool of renewable resources used to support the GTSR Program, equal to Solar Charge rate associated with these resources, multiplied by the kWh delivered under the GTSR Program to Schedule E-GT customers for the month, and/or entry to reflect any subsequent true-up of the interim pool renewable expense to actual costs.

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

(T)

(D)

(T)

(D)


Revised Cal. P.U.C. Sheet No. 43458-E Cancelling Revised Cal. P.U.C. Sheet No. 41793-E**








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

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

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

The following entries reflect interest expense and other balance transfers from memo and balancing accounts, as authorized by the Commission:

ac) a debit or credit entry equal, as appropriate, to record the transfer of amounts to or from other accounts as approved by the CPUC; and

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

(T)

(D)

(T)

(T)

(N) (N)

(T)

(D) I I I I I

(D)



ELECTRIC PRELIMINARY STATEMENT PART CQ Sheet 1

MODIFIED TRANSITION COST BALANCING ACCOUNT

(Continued)




CQ. MODIFIED TRANSITION COST BALANCING ACCOUNT (MTCBA)

1. PURPOSE: The purpose of the MTCBA is to record ongoing transition costs associated with procurement, and other costs as authorized by the Commission as defined by the Public Utilities Code Section 367(a)(1)-(6), known as the statutory method. PG&E is authorized to consolidate the ongoing CTC subaccounts for bundled and direct access customers (DA), community choice aggregation (CCA) municipal departing load (MDL), and customer generation departing load (CGDL).

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

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

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

5. ACCOUNTING PROCEDURE: PG&E shall make entries to the MTCBA at the end of each month, or as applicable, excluding the allowance for Revenue Fees and Uncollectible (RF&U) Accounts expense, as follows:

a. A credit entry equal to the revenue from the ongoing CTC rate component from bundled, DA, CCA, MDL, and CGDL customers during the month.

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

(T) I

(T)

(N) (N)

(T) (D)

(T)









5. ACCOUNTING PROCEDURE: (Cont’d.)

c. A debit entry equal to bundled, DA, CCA, MDL, and CGDL customers’ share of ten percent of the total net-present-value of the ratepayer benefits from a restructured QF contract, at the time the restructured contract is signed.

d. A debit or credit entry equal to bundled, DA, CCA, MDL, and CGDL customers’ share upon Commission approval of a restructured contract to true-up for any difference between the initial net present value (Item 5.c above), and the final Commission-approved net present value of the restructured QF contract.

e. A credit entry equal to bundled, DA, CCA, MDL, and CGDL customers’ share of the revenue received from the sale of excess sulfur dioxide emission credits, less reasonably incurred sales costs not already recovered in rates (D.97-11-074, Section 11.7.3).

f. A debit entry equal to the total contract costs associated with QF obligations, including

irrigation district and other purchase power contracts eligible for recovery as an ongoing CTC.

g. A debit or credit entry equal to the net CAISO charges or revenues for energy associated with generating resources recovered in the MTCBA.

h. A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with generating resources recovered in the MTCBA.

i. A debit or credit entry equal to the net charges or revenues for ancillary services associated with generating resources recovered in the MTCBA.

j. A credit entry equal to imputed revenues for Renewable Energy Credits (RECs), determined using the most current Commission-adopted REC Market Price Benchmark (MPB). A corresponding debit entry equal to imputed costs for RECs is recorded in ERRA.

k. A credit entry equal to imputed revenues for Resource Adequacy (RA), determined using the most current Commission-adopted RA Market Price Benchmark (MPB). A corresponding debit entry equal to imputed costs for RA is recorded in ERRA.

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

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

(T)

(T)

(T)

(D)

(T) (T)

(N) I I I I I I I I I I I I I I

(N)

(T) (T)

(T)


Original Cal. P.U.C. Sheet No. 43461-E

ELECTRIC PRELIMINARY STATEMENT PART HS Sheet 1 (N)

PORTFOLIO ALLOCATION BALANCING ACCOUNT (PABA) (N)

(Continued)




HS. PORTFOLIO ALLOCATION BALANCING ACCOUNT (PABA) (N)

1. PURPOSE: The purpose of the PABA is to record the “above-market” costs of all generation resources that are eligible for recovery through Power Charge Indifference Adjustment (PCIA) rates.

The PABA is comprised of subaccounts for each year’s vintage portfolio that records the costs, market revenues, and imputed revenues of all generation resources executed or approved by the Commission for cost recovery that year. Amounts will include costs related to contracts executed with third parties and utility-owned generation.

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

3. REVISION DATES: Disposition of the balance in the account shall be through the Annual Electric True-Up advice letter process, as authorized by the CPUC through the annual ERRA forecast proceeding.

4. RATES: PABA rates are included in the effective rates set forth in each rate schedule.

5. ACCOUNTING PROCEDURES: The PABA consists of two types of subaccounts:

(N) I I I I I I I I I I I I I I I I I

“Legacy Utility Owned Generation Subaccount” records and recovers the above market costs associated with adopted revenue requirements related to PG&E-owned generation installed before 2002 (“Legacy UOG”), including capital and related non-fuel operating and maintenance expenses. Legacy UOG includes PG&E’s hydroelectric and nuclear generation facilities.

“Vintage Subaccounts” record and recover the above market power costs associated with PG&E’s authorized procurement plan by vintage. Power costs recorded in each vintage subaccount include, but are not limited to, fuel and greenhouse gas (GHG) costs, third party power purchase contracts, and utility owned generation revenue requirements. These costs are offset by CAISO generation revenues, forward sales revenues, and PCIA revenues from customers assigned to the vintage subaccount. Note that each year beginning with 2009 has its own vintage subaccount. Resources are assigned to a vintage portfolio based on the year the generation resource commitment is made (i.e., contract execution date or Commission approval of UOG construction) and customers are assigned to a vintage based on their departure date. Customers who depart before July 1 of a given year are assigned to the prior year’s vintage.

I I I I I I I I I I I I I I

(N)





(Continued)




HS. PORTFOLIO ALLOCATION BALANCING ACCOUNT (PABA)


(N) I I I

The PCIA vintage each UOG facility is assigned is shown below: Facility Vintage Subaccount Colusa 2009 Gateway 2009 Humboldt 2009 Fuel Cells 2010 Photovoltaic Solar 2010 and 2012

I I I I I I I I

The following entries will be made to the Legacy UOG and Vintage Subaccounts at the end of each month, or as applicable, excluding an allowance for Revenue Fees and Uncollectible (RF&U) account expense: Billed Revenue Related Entries: a. A credit entry equal to PCIA revenues attributable to the Vintage from bundled customers. b. A credit entry equal to PCIA revenues attributable to the Vintage from DA customers. c. A credit entry equal to PCIA revenues attributable to the Vintage from CCA customers. d. A credit entry equal to actual revenues for Renewable Energy Credit (RECs) sales. e. A credit entry equal to actual revenues for Resource Adequacy (RA) sales. f. A credit entry equal to imputed revenues for RECs, determined using the most current

Commission-adopted REC Market Price Benchmark (MPB). A corresponding debit entry equal to imputed costs for RECs is recorded in ERRA.

g. A credit entry equal to imputed revenues for RA, determined using the most current

Commission-adopted RA Market Price Benchmark (MPB). A corresponding debit entry equal to imputed costs for RA is recorded in ERRA

Utility-Owned Generation Related Entries: h. A debit entry equal to one-twelfth of the electric generation portion of revenue requirement

associated with the CPUC authorized pension contribution amount, transferred from UGBA i. A debit entry equal to the annual authorized revenue requirements associated with PG&E’s

owned generation divided by twelve transferred from UGBA. j. a debit or credit entry, as appropriate, to record ESA costs associated with PCIA eligible

generation resources portfolio/ procurement activity (which is embedded in the annual authorized revenue requirements associated with PG&E's owned generation), transferred from UGBA.

k. A debit or credit entry, as appropriate, to record the gain or loss on the sale of an electric

generation non-depreciable asset, as approved by the CPUC, transferred from UGBA.

I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

(N)





(Continued)






(N) I

Utility-Owned Generation Related Entries: (Cont’d.) l. A debit entry equal to one-twelfth of the annual authorized revenue requirement for the Diablo

Canyon Power Plant Employee Retention Program (see corresponding entry in the Employee Retention Subaccount of the Diablo Canyon Retirement Balancing Account (DCRBA) per Preliminary Statement HK, 5b.1), transferred from UGBA.

m. A debit entry equal to one-twelfth of the annual authorized revenue requirement for the Diablo

Canyon Power Plant license renewal costs, transferred from UGBA. CAISO Related Entries: n. A debit or credit entry equal to the net charges or revenues for energy associated with

generating resources recovered in PABA. o. A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO

charges/credits associated with generating resources recovered in PABA. p. A debit or credit entry equal to the net charges or revenues for ancillary services associated

with generating resources recovered in PABA. Fuel Costs: q. A debit entry equal to natural gas fuel and related transportation and miscellaneous expenses

for PCIA eligible UOG resources and contracts. r. A debit entry equal to distillate fuel and related transportation and miscellaneous expenses

used at PG&E's fossil plants as a back-up. s. A debit entry equal to the hydroelectric fuel and related transportation and miscellaneous

expenses. The fuel expenses include water purchase costs for the hydroelectric plants. t. A debit entry equal to nuclear fuel and miscellaneous expenses for the Diablo Canyon

Nuclear Power Plant. u. A debit entry for nuclear fuel carrying costs equal to the interest on the monthly nuclear fuel

inventory at the beginning of the month and one-half the balance of the current month’s activity, multiplied at a rate equal to one-twelfth of the rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor.

I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

(N)





(Continued)






(N) I I

Contract Costs: v. A debit entry to total costs associated with QF obligations that are not eligible for recovery as

an ongoing CTC. w. A debit entry equal to bilateral contract obligations. x. A debit or credit entry equal to renewable contract obligations, and fees associated with

participating in WREGIS. y. A debit entry equal to the capacity and energy costs for QF/non-CHP Program contracts. z. A debit or credit entry equal to the cost or revenue associated with combined heat and power

systems authorized in D.09-12-042, D.10-12-055 and D.11-04-033, and defined in PG&E’s tariffs E-CHP, E-CHPS, and E-CHPSA.

GHG Costs:

aa. A debit entry equal to the greenhouse gas costs related to PG&E's generating facilities and physically settled compliance instruments associated with contracts.

Miscellaneous Costs ab. A debit or credit entry equal to pre-payments and credit and collateral payments, including all

associated fees, for procurement purchase and, if applicable, reimbursements of prepayments, credit and collateral payments.

ac. A debit entry equal to any other power costs associated with procurement. ad. A debit or credit entry, as appropriate, to record the transfer of amounts to or from other

accounts, upon approval by the CPUC. Interest: ae. An entry equal to interest on the average balance in the account at the beginning of the

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

I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

(N)








HS. PORTFOLIO ALLOCATION BALANCING ACCOUNT (PABA) 6. POWER CHARGE INDIFFERENCE ADJUSTMENT (PCIA) SUBACCOUNT

The purpose of the PCIA Subaccount is an interim subaccount that tracks the difference between the actual PCIA revenue based on currently effective PCIA rates and the imputed PCIA revenue based on the PCIA rates proposed in PG&E’s currently pending ERRA Forecast proceeding in the event the rates in that proceeding are approved after January 1st.

PG&E shall maintain the PCIA Subaccount by making the following entries at the end of each month, or as applicable, excluding an allowance for RF&U account expense, until the authorized PCIA rate is implemented: a) A debit entry equal to imputed PCIA revenue based on the PCIA rate as adopted by the

Commission;

b) A credit or debit entry equal to the recorded PCIA revenues; and c) A credit or debit entry to transfer the balance as authorized by the Commission.

(N) I I I I I I I I I I I I I I I I I

(N)



ELECTRIC TABLE OF CONTENTS Sheet 1

(Continued)




TABLE OF CONTENTS

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

Title Page ............................................................................................................................... 43466-E Rate Schedules ........................... 42793,42794*,42795,43271,42797*,42798,40921,40236,41965-E Preliminary Statements ........................................ 41966,35423,43467,37737,34373,37727,43468-E Rules ................................................................................................................ 43022,43023,43210-E Maps, Contracts and Deviations ............................................................................................ 37960-E Sample Forms ... 40925*,37631,41151*,41573*, 37632,41152*,41153,37769,41786,36059,37169-E

(T)

(T)




(Continued)




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

Preliminary Statements (Cont’d) Part CG Utility Generation Balancing Account ...................................................... 43449,43450-E (T) Part CH Utility Retained Generation Income Tax Memorandum Account ....................... 20502-E Part CJ Negative Ongoing Transition Charge Memorandum Account ............................ 25999-E Part CK Distribution Bypass Deferral Rate Memorandum Account ................................. 20619-E Part CP Energy Resource Recovery Account ........................ 43451,30255,43452,43453,43454,

........................................................................................ 43455,43456,43457,43458-E (T) (T)

Part CQ Modified Transition Cost Balancing Account ........................................... 43459,43460-E (T) Part CZ Distribution Revenue Adjustment Mechanism ................... 40829,40544,41717,42574-E




(Continued)




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

Preliminary Statements (Cont’d)

Part GA Greenhouse Gas Expense Memorandum Account .............................................. 32419,32420-E Part GB Greenhouse Gas Revenue Balancing Account .................................................... 35256,40560-E Part GC California Energy Systems for the 21st Century Balancing Account ................................ 40561-E Part GD Smart Grid Pilot Deployment Project Balancing Account ......................... 32540,32541, 32542-E Part GE Statewide Marketing, Education and Outreach Expenditure Balancing Account ............ 37728-E Part GF Customer Data Access Balancing Account – Electric ..................................................... 33136-E Part GH Mobile Home Park Balancing Account - Electric .................................................. 41091,41092-E Part GI Energy Data Center Memorandum Account – Electric .................................................... 33940-E Part GJ Major Emergency Balancing Account (MEBA) ................................................................ 40563-E Part GK SmartMeterTM Opt-Out Program Balancing Account - Electric (SOPBA-E)35625,35626,35627-E Part GL Hydro Licensing Balancing Account (HLBA) ................................................................... 40564-E Part GM Nuclear Regulatory Commission Rulemaking Balancing Account (NRCRBA) ............... 40565-E Part GN San Francisco Incandescent Streetlight Replacement Account ...................................... 34364-E Part GO Disconnection Memorandum Account - Electric (DMA-E) ............................................... 34604-E Part GP Green Tariff Shared Renewables Memorandum Account (GTSRMA) ..... 40566,40567, 40567-E Part GQ Energy Efficiency Financing Balancing Account – Electric (EEFMA-E) .... 35292,35293,35294-E Part GR Green Tariff Shared Renewables Balancing Account (GTSRBA) ............. 40569,40570,35377-E Part GS Residential Rate Reform Memorandum Account (RRRMA) ................................ 40571,40572-E Part GT Assembly Bill 802 Memorandum Account - Electric ........................................................ 40573-E Part GU Z-Factor Memorandum Account (ZFMA-E) ..................................................................... 40574-E Part GV Distribution Interconnection Memorandum Account (DIMA) ........................................... 40575-E Part GY Electric Vehicle Program Balancing Account (EVPBA) ................................................... 40576-E Part HA Avoided Cost Calculator Memorandum Account ............................................................. 40000-E Part HB Distribution Resources Plan Demonstration Balancing Account ..................................... 40577-E Part HC Rule 20A Balancing Account ........................................................................................... 41736-E Part HD Tax Memorandum Account (TMA-E) ............................................................................... 41088-E Part HE Executive Compensation Memorandum Account (ECMA-E) ............................... 40699,40700-E Part HF Distribution Resources Plan Tools Memorandum Account (DRPTMA) ............... 42139,42140-E Part HG Emergency Consumer Protections Memorandum Account - Electric (WCPMA-E) .......................

............................................................................................................................. 43007,43008-E

Part HH Transportation Electrification Balancing Account (TEBA)……42575,42576,42577,42578, ....................................................................................................... 42579,42580,42581,42582-E

Part HI Solar On Multifamily Affordable Housing Balancing Account (SOMAHBA) .................... 41781-E Part HL Wildfire Expense Memorandum Account (WEMA-E) ......................................... 42604, 42605-E Part HQ Fire Risk Mitigation Memorandum Account (FRMMA) ................................................... 43314-E Part HR Net Energy Metering (NEM) Balancing Account (NEMBA) ............................................. 43317-E Part HS Portfolio Allocation Balancing Account (PABA) ............................. 43461,43462,43463,43465-E (N)

Appendix B

Pro Forma

Preliminary Statement I

Rate Schedule Summary


Revised Cal. P.U.C. Sheet No. Cancelling Revised Cal. P.U.C. Sheet No. 41807-E

ELECTRIC PRELIMINARY STATEMENT PART I Sheet 2 RATE SCHEDULE SUMMARY

(Continued)

Advice Issued by Submitted

Decision Robert S. Kenney Effective


I. Rate Summary (Cont’d.)

The following rates are used to separate billed revenue for accounting purposes. (Cont’d.)

Billed Component Subcomponent Applicability

Rate (per kWh)

Public Purpose Programs

Procurement Energy Efficiency Revenue Adjustment Mechanism

All rate schedules, all customers.

$0.00309 (I)


Electric Program Investment Charge


$0.00117 (I)


Electric Program Investment Charge Revenue Adjustment Mechanism - NSHP


$0.00000 (R)

Generation Power Charge Collection Balancing Account (PCCBA)

All rate schedules, bundled service, except Schedules E-GT and E-ECR.

($0.00002) (I)

(D) I I I

(D)

Generation DWR Franchise Fees All rate schedules except Schedules E-GT and E-ECR, all bundled servicecustomers.

$0.00007 (I)

Generation Portfolio Allocation Balancing Account (PABA)

All Rate Schedules except Schedules E-GT and E-ECR, all bundled service customers

(N) I

(N)


Revised Cal. P.U.C. Sheet No.


(Continued)






Rate Group Legacy UOG 2009 2010 2011 2012 2013

Residential $ 0.00947 $0.01702 $0.00370 $0.00118 $0.00121 $0.00018

Small L&P $ 0.00949 $0.01705 $0.00371 $0.00118 $0.00121 $0.00019

Medium L&P $0.01001 $0.01800 $0.00391 $0.00125 $0.00128 $0.00020

E19 $0.00907 $0.01630 $0.00355 $0.00113 $0.00116 $0.00018

Streetlights $0.00769 $0.01382 $0.00301 $0.00096 $0.00098 $0.00015

Standby $0.00686 $0.01233 $0.00268 $0.00085 $0.00088 $0.00013

Agriculture $0.00855 $0.01536 $0.00334 $0.00107 $0.00109 $0.00017

E20 T $0.00772 $0.01388 $0.00302 $0.00096 $0.00099 $0.00015

E20 P $0.00826 $0.01484 $0.00323 $0.00103 $0.00105 $0.00016

E20 S $0.00872 $0.01567 $0.00341 $0.00109 $0.00111 $0.00017

(N) I I I I I I I I I I

(N)

Rate Group 2014 2015 2016 2017 2018

Residential $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Small L&P $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Medium L&P $0.00002 $0.00001 $(0.00020) $0.00007 $0.00011

E19 $0.00002 $0.00001 $(0.00018) $0.00007 $0.00010

Streetlights $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

Standby $0.00001 $0.00001 $(0.00014) $0.00005 $0.00008

Agriculture $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010

E20 T $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

E20 P $0.00002 $0.00001 $(0.00016) $0.00006 $0.00009

E20 S $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010

(N) I I I I I I I I I I

(N)


Revised Cal. P.U.C. Sheet No. Cancelling Revised Cal. P.U.C. Sheet No. 40832-E







Billed Component Subcomponent Applicability Rate (per kWh)

Vintage Power Charge Indifference Adjustment

DWR Bond Franchise Fees

Non-bundled customers, all rate schedules, all vintage $0.00004 (R)

(T)

(T)

Power Charge Indifference Adjustment (PCIA)

Portfolio Allocation Balancing Account (PABA)

All Rate Schedules all community choice aggregation service customers and all non-exempt departing load customers

(N)

I

I

I

I

(N)


Residential $ 0.00947 $0.01702 $0.00370 $0.00118 $0.00121 $0.00018

Small L&P $0.00949 $0.01705 $0.00371 $0.00118 $0.00121 $0.00019

Medium L&P $0.01001 $0.01800 $0.00391 $0.00125 $0.00128 $0.00020

E19 $0.00907 $0.01630 $0.00355 $0.00113 $0.00116 $0.00018

Streetlights $0.00769 $0.01382 $0.00301 $0.00096 $0.00098 $0.00015

Standby $0.00686 $0.01233 $0.00268 $0.00085 $0.00088 $0.00013

Agriculture $0.00855 $0.01536 $0.00334 $0.00107 $0.00109 $0.00017

E20 T $0.00772 $0.01388 $0.00302 $0.00096 $0.00099 $0.00015

E20 P $0.00826 $0.01484 $0.00323 $0.00103 $0.00105 $0.00016

E20 S $0.00872 $0.01567 $0.00341 $0.00109 $0.00111 $0.00017

Rate Group 2014 2015 2016 2017 2018

Residential $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Small L&P $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Medium L&P $0.00002 $0.00001 $(0.00020) $0.00007 $0.00011

E19 $0.00002 $0.00001 $(0.00018) $0.00007 0.00010

Streetlights $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

Standby $0.00001 $0.00001 $(0.00014) $0.00005 $0.00008

Agriculture $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010

E20 T $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

E20 P $0.00002 $0.00001 $(0.00016) $0.00006 $0.00009

E20 S $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010

(N)

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

(N)


Revised Cal. P.U.C. Sheet No. 41807-ECancelling Revised Cal. P.U.C. Sheet No. 40831-E


(Continued)

Advice 5231-E Issued by Date Filed February 16, 2018

Decision Robert S. Kenney Effective March 1, 2018




Billed Component Subcomponent Applicability

Rate (per kWh)


Procurement Energy Efficiency Revenue Adjustment Mechanism


$0.00309 (I)


Electric Program Investment Charge


$0.00117 (I)


Electric Program Investment Charge Revenue Adjustment Mechanism - NSHP


$0.00000 (R)

Generation Power Charge Collection Balancing Account (PCCBA)

All rate schedules, bundled service, except Schedules E-GT and E-ECR.

($0.00002) (I)

Generation Energy Resource Recovery Account (ERRA)

All rate schedules except Schedules E-GT and E-ECR, all bundled servicecustomers.

$0.05646 (R)

Generation DWR Franchise Fees All rate schedules except Schedules E-GT and E-ECR, all bundled servicecustomers.

$0.00007 (I)

Generation Portfolio Allocation Balancing Account (PABA)

All Rate Schedules exceptSchedules E-GT and E-ECR, all bundled servicecustomers

(N) I I

(N)




(Continued)

Advice 5231-E Issued by Date Filed February 16, 2018

Decision Robert S. Kenney Effective March 1, 2018




Rate Group Legacy UOG 2009 2010 2011 2012 2013 (N) I I I I I I I I I I I I I I I

(N)

Residential $ 0.00947 $0.01702 $0.00370 $0.00118 $0.00121 $0.00018

Small L&P $ 0.00949 $0.01705 $0.00371 $0.00118 $0.00121 $0.00019

Medium L&P $0.01001 $0.01800 $0.00391 $0.00125 $0.00128 $0.00020

E19 $0.00907 $0.01630 $0.00355 $0.00113 $0.00116 $0.00018

Streetlights $0.00769 $0.01382 $0.00301 $0.00096 $0.00098 $0.00015

Standby $0.00686 $0.01233 $0.00268 $0.00085 $0.00088 $0.00013

Agriculture $0.00855 $0.01536 $0.00334 $0.00107 $0.00109 $0.00017

E20 T $0.00772 $0.01388 $0.00302 $0.00096 $0.00099 $0.00015

E20 P $0.00826 $0.01484 $0.00323 $0.00103 $0.00105 $0.00016

E20 S $0.00872 $0.01567 $0.00341 $0.00109 $0.00111 $0.00017

Rate Group 2014 2015 2016 2017 2018 (N)

I I I I I I I I I I I I I I I

(N)

Residential $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Small L&P $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Medium L&P $0.00002 $0.00001 $(0.00020) $0.00007 $0.00011

E19 $0.00002 $0.00001 $(0.00018) $0.00007 $0.00010

Streetlights $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

Standby $0.00001 $0.00001 $(0.00014) $0.00005 $0.00008

Agriculture $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010

E20 T $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

E20 P $0.00002 $0.00001 $(0.00016) $0.00006 $0.00009

E20 S $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010




Advice 5127-E Issued by Date Filed August 18, 2017

Decision Robert S. Kenney Effective October 24, 2017



The following rates are used to separate billed revenue for accounting purposes.(Cont’d.)

Billed Component Subcomponent Applicability Rate (per kWh)

Vintage Power Charge Indifference Adjustment

DWR Bond Franchise Fees

Non-bundled customers, all rate schedules, all vintage $0.00004 (R)

(T)

(T)

Power Charge Indifference Adjustment (PCIA)

Portfolio Allocation Balancing Account (PABA)

All Rate Schedules all community choice aggregation service customers and all non-exempt departing load customers

(N) I I I I (N)


Residential $ 0.00947 $0.01702 $0.00370 $0.00118 $0.00121 $0.00018

Small L&P $0.00949 $0.01705 $0.00371 $0.00118 $0.00121 $0.00019

Medium L&P $0.01001 $0.01800 $0.00391 $0.00125 $0.00128 $0.00020

E19 $0.00907 $0.01630 $0.00355 $0.00113 $0.00116 $0.00018

Streetlights $0.00769 $0.01382 $0.00301 $0.00096 $0.00098 $0.00015

Standby $0.00686 $0.01233 $0.00268 $0.00085 $0.00088 $0.00013

Agriculture $0.00855 $0.01536 $0.00334 $0.00107 $0.00109 $0.00017

E20 T $0.00772 $0.01388 $0.00302 $0.00096 $0.00099 $0.00015

E20 P $0.00826 $0.01484 $0.00323 $0.00103 $0.00105 $0.00016

E20 S $0.00872 $0.01567 $0.00341 $0.00109 $0.00111 $0.00017

Rate Group 2014 2015 2016 2017 2018

Residential $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Small L&P $0.00002 $0.00001 $(0.00019) $0.00007 $0.00011

Medium L&P $0.00002 $0.00001 $(0.00020) $0.00007 $0.00011

E19 $0.00002 $0.00001 $(0.00018) $0.00007 0.00010

Streetlights $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

Standby $0.00001 $0.00001 $(0.00014) $0.00005 $0.00008

Agriculture $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010

E20 T $0.00002 $0.00001 $(0.00015) $0.00006 $0.00009

E20 P $0.00002 $0.00001 $(0.00016) $0.00006 $0.00009

(N)IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII(N)




Advice 5127-E Issued by Date Filed August 18, 2017

Decision Robert S. Kenney Effective October 24, 2017


E20 S $0.00002 $0.00001 $(0.00017) $0.00006 $0.00010 (N)

Appendix C

Tariff Revisions

Energy Resource Recovery Account

Preliminary Statement CG

Utility Generation Balancing Account

Preliminary Statement CP

Modified Transition Cost Balancing Account

Preliminary Statement CQ





(Continued)

Advice 4076-E Issued by Date Filed June 27, 2012 Decision Brian K. Cherry Effective July 1, 2012 Vice President Resolution Regulatory Relations

CG. UTILITY GENERATION BALANCING ACCOUNT (UGBA)

1. PURPOSE: The purpose of the Utility Generation Balancing Account (UGBA) is to record and recover the authorized revenue requirements associated with PG&E-owned generation, including capital and related non-fuel operating and maintenance expenses. These revenue requirements are transferred to the Portfolio Allocation Balancing Account (PABA) for recovery, upon implementation of tariff changes related to D.18-10-019.

2. APPLICABILITY: The Utility Generation Balancing Account (UGBA) shall apply to all customer classes, except for those specifically excluded by the Commission.

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

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

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

a. A credit entry equal to the revenue from the generation rates less the recorded revenues from the: (1) Energy Resource Recovery Account (as defined in Part I of PG&E’s electric Preliminary Statement (PS)), (2) Power Charge Collection Balancing Account (as defined in Part I of PG&E’s electric PS), and (3) Regulatory Asset Tax Balancing Account (as defined in Part I of PG&E’s electric PS); (4) Headroom Account (as defined in Part I of PG&E’s electric PS); (5) Procurement Transactions Auditing Account (as defined in Part I of PG&E’s electric PS); and (6) DWR Franchise Fees (as defined in Part I of PG&E’s electric PS);

b. A debit entry equal to one-twelfth of the electric generation portion of revenue requirement associated with the CPUC authorized pension contribution amount.





Advice 5268-E Issued by Date Filed April 4, 2018 Decision 18-01-022 Robert S. Kenney Effective January 1, 2018 Vice President, Regulatory Affairs Resolution

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


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

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

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

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

fg. a debit entry equal to one-twelfth of the annual authorized revenue requirement for the Diablo Canyon Power Plant Employee Retention Program (see corresponding entry in the Employee Retention Subaccount of the Diablo Canyon Retirement Balancing Account (DCRBA) per Preliminary Statement HK, 5b.1);

gh. a debit entry equal to one-twelfth of the annual authorized revenue requirement for the Diablo

Canyon Power Plant license renewal costs;

h. a debit or credit entry, as appropriate, to transfer amounts recorded in Accounting Procedures step 5.a. to Energy Resource Recovery Account (ERRA), upon implementation of tariff changes related to D.18-10-019;

i. a debit or credit entry, as appropriate, to transfer ESA costs associated with bundled customer procurement activity recorded in Accounting Procedures step 5.cb., to the Energy Resource Recovery Account for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

ji. a debit or credit entry, as appropriate, to transfer amounts recorded in Accounting Procedures steps 5.b., excluding costs in 5.i and Accounting Procedures steps, 5.c. excluding costs in 5.i, and Accounting Procedures steps 5.d., 5.e., 5.f., and 5.g. to the applicable vintage subaccount of the Portfolio Allocation Balancing Account (PABA) for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

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

Note: All debits and credits described above,above shall include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense for activities prior to the tariff changes related to D. 18-10-019. All debits and credits described above are net of Revenue Fees and Uncollectible (RF&U) for activities after the tariff changes related to D. 18-10-019.All debits and credits described above, shall include an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.





(Continued)

Advice Issued by Date Filed December 10, 2018 Decision 18-10-019 Robert S. Kenney Effective January 1, 2019 Vice President Resolution Regulatory Relations

CP. ENERGY RESOURCE RECOVERY ACCOUNT (ERRA)

1. PURPOSE: The purpose of the Energy Resource Recovery Account (ERRA) is to record and recover power costs, excluding California Department of Water Resources (DWR) contract costs, associated with PG&E’s authorized procurement plan, pursuant to Decision 02-10-062, Decision 02-12-074 and California Public Utilities Code § 454.5(d)(3). Power costs recorded in ERRA are applicable solely to PG&E’s bundled customers while . Ppower costs incurred on behalf of both bundled and departing load customers are recorded in the Portfolio Allocation Balancing Account in accordance with Decision 18-10-019. include, but are not limited to, utility retained generation fuels, Qualifying Facility (QF) contracts, QF/Combined Heat and Power (QF/CHP) Program contracts, inter-utility contracts, California Independent System Operator (ISO) charges, irrigation district contracts and other Power Purchase Agreements (PPA), greenhouse gas (GHG) costs for compliance instrument transactions under California cap-and-trade program pursuant to Assembly Bill (AB) 32, expenses or revenues related to renewable energy credits (REC), revenues or costs related to congestion revenue rights (CRRs), revenues or costs related to convergence bidding, Independent Evaluator (IE) costs related to Requests for Offers (RFOs) and other IE and third-party reviewer costs, the technical assistance costs incurred by the Commission and paid by PG&E in connection with the Commission’s implementation and administration of the Long-Term Procurement Plan (LTPP) program, fees associated with participating in the Western Renewable Energy Generation Information System (WREGIS), all expenditures related to PG&E’s wave energy project (WaveConnect), bilateral contracts, forward hedges, bilateral demand response agreements, pre-payments and collateral requirements associated with procurement (including disposition of surplus power), and ancillary services. These costs are offset by reliability-must-run (RMR) revenues, PG&E’s allocation of surplus sales revenues, the Power Charge Indifference Amount (PCIA) revenues, and the ERRA revenue. Revenues received from Schedule TBCC will also be recorded to the ERRA.





(Continued)

Advice Issued by Date Filed December 10, 2018 Decision 18-10-019 Jane K. Yura Effective January 1, 2019 Vice President Resolution Regulation and Rates


1. PURPOSE: (Cont’d.)

California Public Utilities Code § 454.5(d)(3) mandates a trigger mechanism to ensure that an undercollection or overcollection in the ERRA does not exceed 5 percent of a utility’s recorded generation revenues for the prior year excluding revenues collected for the DWR.

Pursuant to Decision 02-12-074, Conclusion of Law 23 and Ordering Paragraph (OP) 15, PG&E is authorized to file an expedited trigger application at any time that its forecast indicates the undercollection in the ERRA will be in excess of the 5 percent threshold or 5 percent of the prior calendar year generation revenues less revenues collected for DWR during that year.

Pursuant to Decision 04-01-050, the ERRA trigger mechanism for 2004 and subsequent years would be established annually through an Advice Letter on or before April of each year.

Decision 04-12-048 extended the ERRA Trigger to be in effect during the term of the long-term procurement contracts, or 10 years, whichever is longer.





(Continued)



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

3. REVISION DATES: Disposition of the balance in the account shall be through the Annual Electric True-Up advice letter upon approval by the Commission of PG&E’s ERRA forecast filing or ERRA Trigger Application. Pursuant to Decision 04-01-050, the revision dates applicable to the ERRA shall be (i) June 1 of each year for the forecast filing; (ii) February of each year for the compliance review filing; (iii) as determined in Section 1 above in the case of an ERRA Trigger Application; and (iv) through the advice letter process.

4.3. Decision 04-01-050 modified ERRA revision dates for 2004 and beyond specifically that (i) forecast filing date is June 1 of each year; (ii) the reasonableness review in February 2005; and (iii) the ERRA trigger for 2004 and subsequent years would be established annually through an Advice Letter on or before April 1 of each year.





(Continued)



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

5. ACCOUNTING PROCEDURES: The CPUC-jurisdictional portion of all entries shall be made at the end of each month, or as applicable, excluding the allowance for Revenue Fees and Uncollectible (RF&U) Accounts expense, as follows:

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

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

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

db) A credit entry equal to revenues received from Electric Schedule TBCC, (Transitional Bundled Commodity Cost);

c) A debit entry equal to imputed revenues for Renewable Energy Credits (RECs), determined using the most current Commission-adopted REC Market Price Benchmark (MPB). A corresponding credit entry equal to imputed revenues for RECs is recorded in PABA and MTCBA. d) A debit entry equal to imputed revenues for Resource Adequacy (RA), determined using the most current Commission-adopted RA Market Price Benchmark (MPB). A corresponding credit entry equal to imputed revenues for RA is recorded in PABA and MTCBA.

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

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

Utility-Owned Generation Related Entries:The following entriesy reflects the ongoing CTC portion of procurement costs as defined by the Public Utilities Code Section 367(a)(1)-(6), known as the statutory method, included in the Modified Transition Cost Balancing Account for recovery





(Continued)


e) A credit entry equal to the revenue from the generation rates less the recorded revenues from the: (1) Energy Resource Recovery Account (as defined in Part I of PG&E’s electric Preliminary Statement (PS)), (2) Power Charge Collection Balancing Account (as defined in Part I of PG&E’s electric PS), (3) DWR Franchise Fees (as defined in Part I of PG&E’s electric PS), transferred from UGBA;

f) a debit or credit entry, as appropriate, to record ESA costs associated with bundled customer portfolio/procurement activity (which is embedded in the annual authorized revenue requirements associated with PG&E's owned generation), transferred from UGBA;

CAISO Related Entries:

g) A debit or credit entry equal to the net charges or revenues for energy associated with load and generating resources recovered in ERRA and the New System Generation Balancing Account (NSGBA),;

h) A debit or credit entry equal to the net charges or revenues for energy associated with generating resources recovered in ERRA;

h) A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with load and generating resources recovered in ERRA and NSGBA;

j) A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with generating resources recovered in ERRA;

i) A debit or credit entry equal to the net charges or revenues for ancillary services associated with load and generating resources recovered in ERRA and the NSGBA;

j) A credit or debit entry equal to the revenues or costs related to Congestion Revenue Rights;

k) A credit or debit entry equal to the revenues or costs related to convergence bidding;

Fuel Costs:





(Continued)


g) A credit entry equal to the costs for ongoing CTC associated with QF obligations and PPA obligations, above the market benchmark currently adopted by the Commission;

h) l) A debit entry equal to fuel and related transportation and miscellaneous costs for contracts recovered through ERRA;

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

Contract Costs:

m) A debit entry equal to short-term bilateral contract obligations; n) A debit or credit entry equal to short-term renewable contract obligations, and fees associated with participating in WREGIS; o) A debit entry equal to the short-term capacity and energy costs for QF/CHP Program contracts; p) A credit entry equal to the net capacity costs recorded in the QF/CHP Program and Marsh Landing subaccounts of the New System Generation Balancing Account (NSGBA) ; GHG Costs: q) A debit entry equal to greenhouse gas costs related with physically settled compliance instruments associated with contracts; Miscellaneous Costs: r) A debit entry equal to financial hedging contract obligations; s) A debit or credit entry equal to pre-payments and credit and collateral payments, including all associated fees, for procurement purchase and, if applicable, reimbursements of pre-payments, credit and collateral payments; t) A debit entry equal to any other power costs associated with procurement; u) A debit entry equal to the incremental IE costs through 2010 related





(Continued)


to RFOs seeking terms of less than five years. After 2010, a debit entry equal to all IE costs related to all RFOs and other IE and third-party reviewer costs approved by the Commission; v) A debit entry equal to power purchase payments provided to eligible Net Energy Metering customers for energy produced by on-site generation in excess of consumption over a 12-month period. Power purchase payments may include additional compensation for renewable attributes where applicable; w) A debit entry equal the authorized energy storage procurement evaluation program fund amount authorized in D.14-10-045;


i) A debit entry equal to the amount paid for ISO-related charges;

j) . A debit entry equal to the sum for the month of the product of: (1) the Millions of British Thermal Units (MMBtu) of natural gas burned daily for all purposes at PG&E’s fossil plants; and (2) that day’s weighted-average cost of gas on a Utility Electric Generation (UEG) portfolio basis ($/MMBtu);

k) A debit entry equal to the sum for the month of the product of: (1) the barrels of distillate and heavy fuel oil burned daily for all purposes at the fossil plants; and (2) that day’s weighted-average cost of distillate or fuel oil per barrel on a “last-in-first-out” (LIFO) basis;

l) A debit entry equal to the hydroelectric fuel expenses. The fuel expenses include water purchase costs for the hydroelectric plants;

m) A debit entry equal to fuel expenses for the Diablo Canyon Nuclear Power Plant;

n) A debit entry equal to total costs associated with QF obligations that are eligible for recovery as an ongoing CTC;

o) A debit entry equal to total costs associated with QF obligations





(Continued)


that are not eligible for recovery as an ongoing CTC;

p) A debit entry equal to bilateral contract obligations;

q) A debit entry equal to hedging contract obligations;





(Continued)




r) A debit or credit entry equal to renewable contract obligations, expenses or revenues associated with renewable energy credits (REC), and fees associated with participating in WREGIS;

s) A debit entry equal to costs associated with irrigation district contracts and other purchase power obligations, excluding WAPA but including capacity contract obligations;

t) A debit entry equal to spot market purchases;

u) A debit entry equal to system tolling or capacity contract obligations;

v) A debit or credit entry equal to pre-payments and credit and collateral payments, including all associated fees, for procurement purchase and, if applicable, reimbursements of pre-payments, credit and collateral payments;

w) A debit entry equal to any other power costs associated with procurement;





(Continued)




x) A debit entry equal to incentive payments related to authorized bilateral demand response agreements;

y) A monthly entry equal to the interest on the monthly nuclear fuel inventory at the beginning of the month and one-half the balance of the current month’s activity, multiplied at a rate equal to one-twelfth of the rate on three-month Commercial Paper for the previous month, as reported in the Federal Reserve Statistical Release, H.15 or its successor;

z) A credit or debit entry equal to the revenues or costs related to CRRs;

aa) A debit entry equal to the incremental IE costs through 2010 related to RFOs seeking terms of less than five years. After 2010, a debit entry equal to all IE costs related to all RFOs and other IE and third-party reviewer costs approved by the Commission;

ab) A debit entry equal to actual wave energy project (WaveConnect) expenditures;

ac) A credit or debit entry equal to the revenues or costs related to convergence bidding;





(Continued)




ad) A debit entry equal to power purchase payments provided to eligible Net Energy Metering customers for energy produced by on-site generation in excess of consumption over a 12-month period. Power purchase payments may include additional compensation for renewable attributes where applicable.

ae) A debit entry equal to the capacity and energy costs for QF/CHP Program contracts.

af) A credit entry equal to the net capacity costs recorded in the QF/CHP Program and Marsh Landing subaccounts of the New System Generation Balancing Account (NSGBA).

ag) A debit or credit entry equal to the cost or revenue associated with combined heat and power systems authorized in D.09-12-042, D.10-12-055 and D.11-04-033, and defined in PG&E’s tariffs E-CHP, E-CHPS, and E-CHPSA; and

ah) A debit entry equal to the GHG procurement costs for PG&E’s GHG compliance instrument transactions under the California cap-and-trade program pursuant to AB 32.

ai) A credit entry equal to one-twelfth of the authorized forecasted direct and indirect GHG costs, deferred for future recovery in rates.

aj) A debit entry equal the authorized energy storage procurement

evaluation program fund amount authorized in D.14-10-045.





(Continued)

Advice Issued by Date Filed December 10, 2018 Decision 18-10-019 Robert S. Kenney Effective January 1, 2019 Vice President, Regulatory Affairs Resolution



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

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

aly) A credit or debit entry to reflect the Program Charge expense

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


Revised Cal. P.U.C. Sheet No. 41793-E** Cancelling Revised Cal. P.U.C. Sheet No. 38224-E



(Continued)




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

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

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

The following entries reflect interest expense and other balance transfers from memo and balancing accounts, as authorized by the Commission:

ac) a debit or credit entry equal, as appropriate, to record the transfer of amounts to or from other accounts as approved by the CPUC; and

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

aq) A debit entry equal to the year-end balance transferred from the Long-Term Procurement Plan Technical Assistance Memorandum Account (LTAMA).

ar) A debit or credit entry reflects the balance transferred from the PCIA Subaccount in Line 6c below, upon the authorization from the Commission.







6. POWER CHARGE INDIFFERENCE ADJUSTMENT (PCIA) SUBACCOUNT

The purpose of the PCIA Subaccount is an interim subaccount that tracks the difference between the actual PCIA revenue recorded in Accounting Procedure line 5f and the imputed PCIA revenue based on the PCIA rate authorized by the Commission in D.18-01-009. Disposition of the balances in this subaccount shall be determined through transfer to the ERRA in Accounting Procedure line 5ar above, upon authorization from the Commission.

PG&E shall maintain the PCIA Subaccount by making the following entries at the end of each month, until the authorized PCIA rate is implemented:

a) A debit entry equal to imputed PCIA revenue based on the PCIA rate as authorized by the Commission in D.18-01-001, excluding the allowance for RF&U Accounts expense;

b) A credit or debit entry equal to the recorded PCIA, excluding the allowance for RF&U Accounts expense, reflected in Accounting Procedures line 5f above; and

c) A credit or debit entry to transfer the balance to ERRA in Line 5ar above, upon the authorization from the Commission.





(Continued)

Advice 5082-E Issued by Date Filed June 12, 2017 Decision 15-09-001 Robert S. Kenney Effective January 1, 2017 Vice President, Regulatory Affairs Resolution


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

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

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

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

5. ACCOUNTING PROCEDURE: PG&E shall make entries to the MTCBA at the end of each month, or as applicable, excluding the allowance for Revenue Fees and Uncollectible (RF&U) Accounts expense, as follows:

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

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

(T) (T)





(Continued)



5. ACCOUNTING PROCEDURE: (Cont’d.)

c. A debit entry equal to bundled, DA, CCA, MDL, and CGDL customers’ share of ten percent of the total net-present-value of the ratepayer benefits from a restructured QF contract, at the time the restructured contract is signed.

d. A debit or credit entry equal to bundled, DA, CCA, MDL, and CGDL customers’ share upon Commission approval of a restructured contract to true-up for any difference between the initial net present value (Item 5.c above), and the final Commission-approved net present value of the restructured QF contract.

e. A credit entry equal to bundled, DA, CCA, MDL, and CGDL customers’ share of the revenue received from the sale of excess sulfur dioxide emission credits, less reasonably incurred sales costs not already recovered in rates (D.97-11-074, Section 11.7.3).

The following entry reflects the ongoing CTC costs associated with PG&E’s procurement portfolio from the Energy Resource Recovery Account (ERRA) for recovery in this account:

f. A debit entry equal to the above-market costs for ongoing CTC associated with QF obligations and PPA obligations, above the market benchmark currently adopted by the Commission.

f. A debit entry equal to the total contract costs associated with QF obligations, including irrigation district and other purchase power contracts eligible for recovery as an ongoing CTC. g. A debit or credit entry equal to the net CAISO charges or revenues for energy associated with generating resources recovered in the MTCBA. h. A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with generating resources recovered in the MTCBA. i. A debit or credit entry equal to the net charges or revenues for ancillary services associated with generating resources recovered in the MTCBA. j. A credit entry equal to imputed revenues for Renewable Energy Credits (RECs), determined using the most current Commission-adopted REC Market Price Benchmark (MPB). A corresponding debit entry equal to imputed costs for RECs is recorded in ERRAA debit or credit entry equal to the imputed revenues for renewable portfolio standard market value associated with generating resources recovered in the MTCBA. k. A credit entry equal to imputed revenues for Resource Adequacy (RA), determined using the most current Commission-adopted RA Market Price Benchmark (MPB). A corresponding debit entry equal to imputed costs for RA is recorded in ERRAA debit or credit entry to the imputed revenues for resource adequacy market value associated with generating resources recovered in the MTCBA.

lg. A debit or credit entry equal, as appropriate, to record transferrecord transfer of amounts to or from other accounts as approved by the CPUC. any authorized balance plus interest at the

(N) I

(N)





(Continued)


90-day commercial paper rate from the Generation Divestiture Transaction Cost Memorandum Account (GDTCMA) to the MTCBA.

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

Appendix D

Matrix Summary of Tariff Changes and PABA

Appendix D

Tariff Line Item

DR/CR Existing Procurement/Generation Accounting ProceduresTariff Line Item

DR/CR Revised Accounting ProceduresTariff Line Item

DR/CR New Prelim Statement HS Accounting Procedures

Revised ERRA PABA

Revenues

5.a. CR

A credit entry equal to the revenue from the ERRArate component from bundled customers during themonth, excluding the allowance for Revenue Feesand Uncollectible (RF&U) Accounts expense.

5.a. CR

A credit entry equal to the revenue from the ERRArate component from bundled customers during themonth, excluding the allowance for Revenue Feesand Uncollectible (RF&U) Accounts expense.

5.a. CRA credit entry equal to PCIA revenues attributable tothe Vintage from bundled customers

5.d. CRA credit entry equal to revenues received fromSchedule TBCC;

5.b. CRA credit entry equal to revenues received fromSchedule TBCC (Transitional Bundled CommodityCost);

5.b. CRA credit entry equal to PCIA revenues attributable tothe Vintage from DA customers

5.f. DR

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

5.c. CRA credit entry equal to PCIA revenues attributable tothe Vintage from CCA customers

5.d. CRA credit entry equal to actual revenues for RECsales.

5.e. CR A credit entry equal to actual revenues for RA sales.

5.c. DR

A debit entry equal to imputed revenues forRenewable Energy Credits (REC), determined usingthe most current Commission-adopted REC MarketPrice Benchmark (MPB). A corresponding creditentry equal to imputed revenues for RECs isrecorded in PABA and MTCBA.

5.f. CR

A credit entry equal to imputed revenues forRenewable Energy Credits (RECs), determinedusing the most current Commission-adopted RECMarket Price Benchmark (MPB). A correspondingdebit entry equal to imputed costs for RECs isrecorded in ERRA.

5.d. DR

A debit entry equal to imputed revenues forResource Adequacy (RA), determined using themost current Commission-adopted RA Market PriceBenchmark (MPB). A corresponding credit entryequal to imputed revenues for RA is recorded inPABA and MTCBA.

5.g. CR

A credit entry equal to imputed revenues forResource Adequacy (RA), determined using themost current Commission-adopted RA Market PriceBenchmark (MPB). A corresponding debit entryequal to imputed costs for RA is recorded in ERRA.

ISO Related Charges/ Revenues

5.g. DR/CR

A debit or credit entry equal to the net charges or revenues for energy associated with load and generating resources recovered in ERRA and the New System Generation Balancing Account (NSGBA)

5.n. DR/CRA debit or credit entry equal to the net charges or revenues for energy associated with generating resources recovered in PABA

5.h. DR/CR

A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with load and generating resources recovered in ERRA and NSGBA

5.o. DR/CR

A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with generating resources recovered in PABA

5.i. DR/CR

A debit or credit entry equal to the net charges or revenues for ancillary services associated with load and generating resources recovered in ERRA and the NSGBA

5.i. DRA debit entry equal to the amount paid for ISO-related charges

5.p. DR/CRA debit or credit entry equal to the net charges or revenues for ancillary services associated with generating resources recovered in PABA

5.t. DR A debit entry equal to spot market purchases.

5.z. DRA credit or debit entry equal to the revenues or costsrelated to CRRs;

5.j. DR/CRA credit or debit entry equal to the revenues or costsrelated to Congestion Revenue Rights;

5.ac. DRA credit or debit entry equal to the revenues or costs related to convergence bidding;

5.k. DR/CRA credit or debit entry equal to the revenues or costs related to convergence bidding;

Fuel Costs

5.j. DR

A debit entry equal to the sum for the month of theproduct of: (1) the Millions of British Thermal Units(MMBtu) of natural gas burned daily for all purposesat PG&E’s fossil plants; and (2) that day’s weighted-average cost of gas on a Utility Electric Generation(UEG) portfolio basis ($/MMBtu)

5.q. DRA debit entry equal to natural gas fuel and relatedtransportation and miscellaneous expenses forPCIA eligible UOG resources and contracts.

5.k. DR

A debit entry equal to the sum for the month of theproduct of: (1) the barrels of distillate and heavyfuel oil burned daily for all purposes at the fossilplants; and (2) that day's weighted-average cost ofdistillate or fuel oil per barrel on a “last-in-first-out”(LIFO) basis

5.r. DRA debit entry equal to distillate fuel and relatedtransportation and miscellaneous expenses used atPG&E's fossil plants as a back-up.

Energy Resource Recovery Account (ERRA)Modified Transition Cost Balancing Account (MTCBA)

Utility Generation Balancing Account (UGBA)

Revised Energy Resource Recovery Account (ERRA)Revised Modified Transition Cost Balancing Account (MTCBA)

Revised Utility Generation Balancing Account (UGBA)Portfolio Allocation Balancing Account (PABA)

CRA credit entry equal to surplus sales revenues allocated to PG&E per the Operating Agreement between PG&E and the DWR, if applicable.

ERRA

5.c.

Note: New entries are gray-shaded Page 1 of 6

Appendix D

Tariff Line Item








Revised ERRA (continued) PABA (continued)

5.l. DRA debit entry equal to the hydroelectric fuelexpenses. The fuel expenses include waterpurchase costs for the hydroelectric plants.

5.s. DR

A debit entry equal to the hydroelectric fuel andrelated transportation and miscellaneous expenses.The fuel expenses include water purchase costs forthe hydroelectric plants.

5.m. DRA debit entry equal to fuel expenses for the DiabloCanyon Nuclear Power Plant.

5.t DRA debit entry equal to nuclear fuel andmiscellaneous expenses for the Diablo CanyonNuclear Power Plant.

5.y. DR

A monthly entry equal to the interest on the monthlynuclear fuel inventory at the beginning of the monthand one-half the balance of the current month’sactivity, multiplied at a rate equal to one twelfth ofthe rate on three-month Commercial Paper for theprevious month, as reported in the Federal ReserveStatistical Release, H.15 or its successor;

5.u. DR

A debit entry for nuclear fuel carrying costs equal tothe interest on the monthly nuclear fuel inventory atthe beginning of the month and one-half the balanceof the current month’s activity, multiplied at a rateequal to one-twelfth of the rate on three-monthCommercial Paper for the previous month, asreported in the Federal Reserve Statistical Release,H.15 or its successor.

5.l. DRA debit entry equal to fuel and related transportationand miscellaneous costs for contracts recoveredthrough ERRA.

Contract Costs

5.o. DRA debit entry to total costs associated with QFobligations that are not eligible for recovery as anongoing CTC

5.v. DRA debit entry to total costs associated with QFobligations that are not eligible for recovery as anongoing CTC

5.p. DR A debit entry equal to bilateral contract obligations. 5.m. DRA debit entry equal to short-term bilateral contractobligations.

5.w. DR A debit entry equal to bilateral contract obligations.

5.r. DR

A debit or credit entry equal to renewable contractobligations, expenses or revenues associated withrenewable energy credits (REC), and feesassociated with participating in WREGIS;

5.n. DR/CR

A debit or credit entry equal to short-term renewablecontract obligations, expenses or revenuesassociated with renewable energy credits (REC),and fees associated with participating in WREGIS;

5.x. DR/CR

A debit or credit entry equal to renewable contractobligations, expenses or revenues associated withrenewable energy credits (REC), and feesassociated with participating in WREGIS;

5.ae. DRA debit entry equal to the capacity and energy costs for QF/CHP Program contracts;

5.o. DRA debit entry equal to the short-term capacity and energy costs for QF/CHP Program contracts

5.y. DR A debit entry equal to the capacity and energy costs for QF/non-CHP Program contracts

5.af. CR

A credit entry equal to the net capacity costs recorded in the QF/CHP Program and Marsh Landing subaccounts of the New System Generation Balancing Account (NSGBA).

5.p. CR

A credit entry equal to the net capacity costs recorded in the QF/CHP Program and Marsh Landing subaccounts of the New System Generation Balancing Account (NSGBA).

5.ag. DR.

A debit or credit entry equal to the cost or revenue associated with combined heat and power systems authorized in D.09-12-042, D.10-12-055 and D.11-04-033, and defined in PG&E’s tariffs E-CHP, E-CHPS, and E-CHPSA

5.z. DR/CR

A debit or credit entry equal to the cost or revenueassociated with combined heat and power systemsauthorized in D.09-12-042, D.10-12-055 and D.11-04-033, and defined in PG&E’s tariffs E-CHP, E-CHPS, and E-CHPSA.

GHG Costs

5.ah DR

A debit entry equal to the GHG procurement costs for PG&E’s GHG compliance instrument transactions under the California cap-and-trade program pursuant to AB 32.

5.q. DRA debit entry equal to greenhouse gas costs relatedwith physically settled compliance instrumentsassociated with contracts.

5.aa. DR

A debit entry equal to the greenhouse gas costs related to PG&E's generating facilities and physicallysettled compliance instruments associated with contracts

Miscellaneous Costs

5.q. DRA debit entry equal to financial hedging contractobligations.

5.r. DRA debit entry equal to financial hedging contractobligations.

5.v. DR/CR

A debit or credit entry equal to pre-payments andcredit and collateral payments, including allassociated fees, for procurement purchase and, ifapplicable, reimbursements of prepayments, creditand collateral payments;

5.s. DR/CR


5.ab. DR/CR


5.w. DRA debit entry equal to any other power costsassociated with procurement.

5.t. DRA debit entry equal to any other power costsassociated with procurement.

5.ac. DRA debit entry equal to any other power costsassociated with procurement.

5.aa. DR

A debit entry equal to the incremental IE coststhrough 2010 related to RFOs seeking terms of lessthan five years. After 2010, a debit entry equal to allIE costs related to all RFOs and other IE and third-party reviewer costs approved by the Commission

5.u. DR

A debit entry equal to the incremental IE coststhrough 2010 related to RFOs seeking terms of lessthan five years. After 2010, a debit entry equal to allIE costs related to all RFOs;

5.aq. DR

A debit entry equal to the year-end balancetransferred from the Long-Term Procurement PlanTechnical Assistance Memorandum Account(LTAMA).

5.ac. DR/CRa debit or credit entry equal, as appropriate, to record the transfer of amounts to or from other accounts as approved by the CPUC.

5.ad. DR/CRa debit or credit entry, as appropriate, to record thetransfer of amounts to or from other accounts asapproved by the CPUC.

ERRA (continued)


Appendix D

Tariff Line Item









5.ad. DR

A debit entry equal to power purchase payments provided to eligible Net Energy Metering customers for energy produced by on-site generation in excess of consumption over a 12-month period. Power purchase payments may include additional compensation for renewable attributes where applicable.

5.v. DR

A debit entry equal to power purchase payments provided to eligible Net Energy Metering customers for energy produced by on-site generation in excess of consumption over a 12-month period. Power purchase payments may include additional compensation for renewable attributes where applicable.

5.aj. DRA debit entry equal the authorized energy storageprocurement evaluation program fund amountauthorized in D.14-10-045

5.w. DRA debit entry equal the authorized energy storage procurement evaluation program fund amount authorized in D.14-10-045

Green Tariff Shared Renewables Program Accounting Procedures

5.ak. CR

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

5.x. CR

A credit or debit entry to reflect the solar generation expense associated with the interim pool of renewable resources used to support the GTSR Program, equal to Solar Charge rate associated with these resources, multiplied by the kWh delivered under the GTSR Program to Schedule E-GT customers for the month, and/or entry to reflect any subsequent true-up of the interim pool renewable expense to actual costs.

5.al. CR

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

5.y. CR

A credit or debit entry to reflect the Program Charge expense associated with the GTSR Program, excluding marketing and administrative expenses, for customers taking service under Schedule E-GT, equal to the Program Charge rate, multiplied by the kWh delivered under the program to the E-GT customers for the month, and/or entry to reflect any subsequent true-up of the Program Charge components’ expense to actual costs

5.am. DR

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

5.z. DR

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

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

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

5.ao. DR

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

5.ab. DR

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

5.ar. DRA debit or credit entry reflects the balance transferred from the PCIA Subaccount in Line 6c below, upon the authorization from the Commission.

Interest Expense and Other

5.ap. DR/CR

A monthly entry equal to interest on the averagebalance in the account at the beginning of the month and the balance after the above entries, at a rateequal to one-twelfth of the rate on three-monthCommercial Paper for the previous month, asreported in the Federal Reserve Statistical Release,H.15 or its successor; and

5.ad. DR/CR

An entry equal to interest on the average balance inthe account at the beginning of the month and thebalance after the above entries, at a rate equal toone-twelfth of the rate on three-month CommercialPaper for the previous month, as reported in theFederal Reserve Statistical Release, H.15 or itssuccessor; and

5.ae. DR/CR

An entry equal to the interest on the averagebalance of the account at the beginning of themonth and the balance after the entries above, at arate equal to one-twelfth the interest rate of thethree-month Commercial Paper for the previousmonth, as rep

6.a. DR

A debit entry equal to imputed PCIA revenue basedon the PCIA rate as authorized by the Commissionin D.18-01-001, excluding the allowance for RF&UAccounts expense;

6.a. DRA debit entry equal to imputed PCIA revenue basedon the PCIA rate as adopted by the Commission;

6.b. CR

A credit or debit entry equal to the recorded PCIA,excluding the allowance for RF&U Accountsexpense, reflected in Accounting Procedures line 5fabove; and

6.b. DR/CRA credit or debit entry equal to the recorded PCIArevenues; and

6.c. DR/CRA credit or debit entry to transfer the balance toERRA in Line 5ar above, upon the authorizationfrom the Commission.

6.c. DR/CRA credit or debit entry to transfer the balance asauthorized by the Commission.

ERRA (continued)


Appendix D

Tariff Line Item









Obsolete Accounting Procedures Being Deleted

5.b. CR(ISO related) A credit entry equal to RMR andancillary services revenues from PG&E-ownedgeneration facilities.

5.e. CRA credit entry equal to revenue associated withdesignated sales;

5.u. DRA debit entry to system tolling or capacity contractobligations

5.g. CR

A credit entry equal to the costs for ongoing CTCassociated with QF obligations and PPA obligations,above the market benchmark currently adopted bythe Commission;

5.h. DRA debit entry equal to negative above-market costs,that are applied to positive above-market costs inMTCBA

5.n. DRA debit entry equal to total costs associated with QFobligations that are eligible for recovery as anongoing CTC;

5.s. DR

A debit entry equal to costs associated withirrigation district contracts and other purchase powerobligations, excluding WAPA but including capacitycontract obligations

5.x. DRA debit entry equal to incentive payments related toauthorized bilateral demand response agreements;

5.ab. DRA debit entry equal to actual wave energy project(WaveConnect) expenditures;

5.ai DR.A credit entry equal to one-twelfth of the authorized forecasted direct and indirect GHG costs, deferred for future recovery in rates.

Revised MTCBA

5.a. CR

A credit entry equal to the revenue from the ongoingCTC rate component from bundled and directaccess and departing load customers during themonth; excluding the allowance for Franchise Feesand Uncollectible (FF&U) Accounts expense.

5.a. CRA credit entry equal to the revenue from the ongoing CTC rate component from bundled, DA, CCA, MDL, CGDL customers during the month.

5.b. DR

A debit entry equal to bundled, DA, MDL, and CGDLcustomers' share of costs associated with any buy-out, buy-down, renegotiation, or termination ofQualifying Facility (QF) contracts and settlements orjudgments related to QF power purchaseagreements.

5.b. DR

A debit entry equal to bundled, DA, CCA,MDL, andCGDL customers' share of costs associated withany buy-out, buy-down, renegotiation, or terminationof Qualifying Facility (QF) contracts and settlementsor judgments related to QF power purchaseagreements.

5.c. DR

A debit entry equal to bundled, DA, MDL, and CGDLcustomers' share, at the time the restructuredcontract is signed, equal to ten percent of the totalnet-present-value of the ratepayer benefits from arestructured QF contract.

5.c. DR

A debit entry equal to bundled, DA, CCA, MDL, andCGDL customers' share of ten percent of the totalnet-present-value of the ratepayer benefits from arestructured QF contract, at the time therestructured contract is signed.

5.d. DR/CR

A debit or credit entry equal to bundled, DA, MDL,and CGDL customers’ share upon Commissionapproval of a restructured contract to true-up for anydifference between the initial net present value (Item5.c above), and the final Commission-approved netpresent value of the restructured QF contract.

5.d. DR/CR

A debit or credit entry equal to bundled, DA, CCA,MDL, and CGDL customers’ share uponCommission approval of a restructured contract totrue-up for any difference between the initial netpresent value (Item 5.c above), and the finalCommission-approved net present value of therestructured QF contract.

5.e. CR

A credit entry equal to bundled, DA, MDL, andCGDL customers’ share of the revenue receivedfrom the sale of excess sulfur dioxide emissioncredits, less reasonably incurred sales costs notalready recovered in rates (D.97-11-074, Section11.7.3).

5.e. CR

A credit entry equal to bundled, DA, CCA, MDL, andCGDL customers’ share of the revenue receivedfrom the sale of excess sulfur dioxide emissioncredits, less reasonably incurred sales costs notalready recovered in rates (D.97-11-074, Section11.7.3).

5.f. DR

A debit entry equal to the sum of the above-marketcosts for ongoing CTC associated with QFobligations, PPA obligations (excluding WAPA), andfor PG&E owned generation above the marketbenchmark currently adopted by the Commission,net of the costs to serve WAPA.

5.f. DR

A debit entry equal to total contract costs associated with QF obligations, including irrigation districts and other purchase power contracts eligible for recovery as an ongoing CTC

MTCBA

ERRA (continued)


Appendix D

Tariff Line Item








Revised MTCBA (continued)

5.g. DR/CRA debit or credit entry equal to the net charges or revenues for energy associated with generating resources recovered in the MTCBA

5.h. DR/CR

A debit or credit entry equal to the net charges or revenues for miscellaneous CAISO charges/credits associated with generating resources recovered in the MTCBA

5.i. DR/CRA debit or credit entry equal to the net charges or revenues for ancillary services associated with generating resources recovered in the MTCBA

5.j. DR/CR

A credit entry equal to imputed revenues forRenewable Energy Credits (RECs), determinedusing the most current Commission-adoptedRenewable Energy Credits (REC) Market PriceBenchmark (MPB). A corresponding debit entryequal to imputed costs for RECs is recorded inERRA.

5.k. DR/CR

A credit entry equal to imputed revenues forResource Adequacy (RA), determined using themost current Commission-adopted RA Market PriceBenchmark (MPB). A corresponding debit entryequal to imputed costs for RA is recorded in ERRA.

5.g. DR

A debit entry to transfer any authorized balance plusinterest at the 90-day commercial paper rate fromthe Generation Divestiture Transaction CostMemorandum Account (GDTCMA) to the MTCBA

5.l. DR/CRA debit or credit entry equal, as appropriate, to record transfer of amounts to or from other accounts as approved by the CPUC.

5.h. DR/CR

An entry equal to the interest on the averagebalance of the subaccount at the beginning of themonth and the balance after the entries above, at arate equal to one twelfth the interest rate of thethree-month Commercial Paper for the previousmonth, as reported in the Federal ReserveStatistical Release, H.15 or its successor.

5.m. DR/CR

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

UGBA (Changes are shown in track changes) Revised UGBA PABA (continued)

5.a. CR

A credit entry equal to the revenue from thegeneration rates less the recorded revenues fromthe: (1) Energy Resource Recovery Account (asdefined in Part I of PG&E’s electric PreliminaryStatement (PS)), (2) Power Charge CollectionBalancing Account (as defined in Part I of PG&E’selectric PS), and (3) Regulatory Asset TaxBalancing Account (as defined in Part I of PG&E’selectric PS); (4) Headroom Account (as defined inPart I of PG&E’s electric PS); (5) ProcurementTransactions Auditing Account (as defined in Part Iof PG&E’s electric PS); and (6) DWR FranchiseFees (as defined in Part I of PG&E’s electric PS);

5.e. CR

A credit entry equal to the revenue from thegeneration rates less the recorded revenues fromthe: (1) Energy Resource Recovery Account (asdefined in Part I of PG&E’s electric PreliminaryStatement (PS)), (2) Power Charge CollectionBalancing Account (as defined in Part I of PG&E’selectric PS), and (3) DWR Franchise Fees (asdefined in Part I of PG&E’s electric PS), transferredfrom UGBA.

5.b. DR

A debit entry equal to one-twelfth of the electricgeneration portion of revenue requirementassociated with the CPUC authorized pensioncontribution amount.

5.h. DR

A debit entry equal to one-twelfth of the electricgeneration portion of revenue requirementassociated with the CPUC authorized pensioncontribution amount, transferred from UGBA.

5.c. DRA debit entry equal to the annual authorized revenuerequirements associated with PG&E’s ownedgeneration divided by twelve;

5.f. DR/CR

A debit or credit entry, as appropriate, to recordESA costs associated with bundled customerportfolio/procurement activity (which is embedded inthe annual authorized revenue requirementsassociated with PG&E's owned generation),transferred from UGBA

5.i. DR

A debit entry equal to the annual authorized revenuerequirements associated with PG&E’s ownedgeneration divided by twelve , transferred fromUGBA.

5.d. DRa debit entry equal to the costs of providing videotapes of the Diablo Canyon Independent SafetyCommittee meetings;

5.j. DR/CR

A debit or credit entry, as appropriate, to recordESA costs associated with PCIA eligible generationresources portfolio/ procurement activity (which isembedded in the annual authorized revenuerequirements associated with PG&E's ownedgeneration), transferred from UGBA

MTCBA (continued)


Appendix D

Tariff Line Item








Revised UGBA (continued) PABA (continued)

5.e. DR/CR

A debit or credit entry, as appropriate, to record thetransfer of amounts from other accounts to theUGBA for recovery in rates, upon approval by theCPUC.

5.f. DR/CRA debit or credit entry, as appropriate, to record thegain or loss on the sale of an electric generation non-depreciable asset, as approved by the CPUC.

5.k. DR/CR

A debit or credit entry, as appropriate, to record thegain or loss on the sale of an electric generation non-depreciable asset, as approved by the CPUC,transferred from UGBA

5.g. DR

A debit entry equal to one-twelfth of the annualauthorized revenue requirement for the DiabloCanyon Power Plant Employee Retention Program(see corresponding entry in the Employee RetentionSubaccount of the Diablo Canyon RetirementBalancing Account (DCRBA) per PreliminaryStatement HK, 5b.1);

5.l. DR

A debit entry equal to one-twelfth of the annualauthorized revenue requirement for the DiabloCanyon Power Plant Employee Retention Program(see corresponding entry in the Employee RetentionSubaccount of the Diablo Canyon RetirementBalancing Account (DCRBA) per PreliminaryStatement HK, 5b.1), transferred from UGBA

5.h. DRA debit entry equal to one-twelfth of the annualauthorized revenue requirement for the DiabloCanyon Power Plant license renewal costs;

5.m. DR

A debit entry equal to one-twelfth of the annualauthorized revenue requirement for the DiabloCanyon Power Plant license renewal costs,transferred from UGBA

5.i. DR/CR

An entry equal to interest on the average balance inthe account at the beginning of the month and thebalance after the above entries, at a rate equal toone-twelfth of the interest rate on three-monthCommercial Paper for the previous month, asreported in the Federal Reserve Statistical Release,H.15 or its successor.

New Accounting Procedures

5.h. DR/CR

A debit or credit entry, as appropriate, to transfer amounts recorded in Accounting Procedures step 5.a. to Energy Resource Recovery Account (ERRA), upon implementation of tariff changes related to D.18-10-019.

5.i. DR/CR

A debit or credit entry, as appropriate, to transfer ESA costs associated with bundled customer procurement activity recorded in Accounting Procedures step 5.c., to the Energy Resource Recovery Account for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

5.j. DR/CR

A debit or credit entry, as appropriate, to transfer amounts recorded in Accounting Procedures steps 5.b., 5.c. excluding costs in 5.i, and Accounting Procedures steps 5.d., 5.e., 5.f., and 5.g. to the applicable vintage subaccount of the Portfolio Allocation Balancing Account (PABA) for recovery in rates, upon implementation of tariff changes related to D.18-10-019;

Note: All debits and credits described above, shall include are net of an allowance for Revenue Fees and Uncollectible (RF&U) accounts expense.

UGBA (continued)


PG&E Gas and Electric Advice Filing List General Order 96-B, Section IV

Pioneer Community Energy Praxair Regulatory & Cogeneration Service, Inc. SCD Energy Solutions

SCE SDG&E and SoCalGas

SPURR San Francisco Water Power and Sewer

Downey & Brand East Bay Community EnergyEllison Schneider & Harris LLP Energy Management Service Evaluation + Strategy for Social Innovation GenOn Energy, Inc. Goodin, MacBride, Squeri, Schlotz & Ritchie Green Charge Networks Green Power Institute Hanna & Morton

Seattle City Light

ICF Sempra Utilities

International Power Technology

Southern California Edison Company

Intestate Gas Services, Inc.

Southern California Gas Company

Kelly Group

Spark Energy

Ken Bohn Consulting

Sun Light & Power

Keyes & Fox LLP

Sunshine Design

Leviton Manufacturing Co., Inc.

Tecogen, Inc.

Linde

TerraVerde Renewable Partners

Los Angeles County Integrated Waste Management Task Force

Tiger Natural Gas, Inc.

Los Angeles Dept of Water & Power

TransCanada

MRW & Associates

Troutman Sanders LLP

Manatt Phelps Phillips

Utility Cost Management

Marin Energy Authority

Utility Power Solutions

McKenzie & Associates

Utility Specialists

Modesto Irrigation District

Verizon

Morgan Stanley

Water and Energy Consulting

NLine Energy, Inc.

Wellhead Electric Company

NRG Solar

Western Manufactured Housing Communities Association (WMA)

Office of Ratepayer Advocates

Yep Energy

OnGrid Solar

AT&T Albion Power Company Alcantar & Kahl LLP

Alta Power Group, LLCAnderson & Poole

Atlas ReFuel BART

Barkovich & Yap, Inc. Braun Blaising Smith Wynne P.C. CalCom SolarCalifornia Cotton Ginners & Growers Assn California Energy CommissionCalifornia Public Utilities Commission California State Association of Counties CalpineCasner, SteveCenergy PowerCenter for Biological DiversityCity 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

Pacific Gas and Electric Company

pg&e, pacific gas and electric - gas and power company for ... · 60 days to establish a...

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