II. UNRESOLVED ISSUES

1. Bargaining Unit Severance And Displacement Issue: PG&E and CUE disagree with ORA over whether PG&E should recover $500,000 in record period costs associated with PG&E's Bargaining Unit Severance and Displacement program. (ORA Report, ORA Item 19 for PG&E, p. 1-5.).

APPENDIX B

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2. Workforce Reduction Revenue Memorandum Account Issue: PG&E and ORA disagree over the ratemaking treatment associated with the Workforce Reduction Revenue Memorandum Account. (ORA Report, ORA Item 27 for PG&E, p. 1-6.)