PG&E estimates $1,774,000 for incremental billing, revenue and credit costs to cover the impact of PDP and TOU deployment on activities associated with the billing process, particularly with billing adjustments, which will have added complexity due to the structure and features of PDP. Other specific cost items include: Quality Assurance Testing prior to deployment of the new rates; credit management challenges arising from the greater bill volatility that some customers may experience; and development and delivery of training for several customer bill-related employee groups, including incremental trainer and attendee labor, and materials. No party has opposed the billing, revenue and credit activities or the associated cost estimate. They are reasonable and the cost estimate will be adopted and included in determining the revenue requirement for this proceeding.