57 Due to the expiration of the Gas Accord Settlement Agreement, and the one-year extension agreed to in D.02-08-070, the revenue requirement for PG&E's gas transmission and storage systems will require future annual reviews, unless otherwise directed. 58 As noted earlier, the adjustments to O&M expenses and to capital expenditures are based on our calculation of the revenue requirement effects. Should the revenue requirement effects vary from our calculation of the effect of the adjustments, the adopted revenue requirement is the amount upon which rates are to be calculated. 59 The Contingency Rate Adjustment section addresses PG&E's request for a memorandum account to track the difference between the A&G placeholder in this decision, and the actual A&G costs, escalated to 2004, that is to be addressed in PG&E's GRC.

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