12. Memorandum Accounts

Each IOU has established a memorandum account for the significant additional costs associated with the new practices initiated in R.10-02-005. R.10-02-005 indicated that the process for determining the categories and amounts of costs in the memorandum account should be addressed in this proceeding. However, it is too early in the proceeding to address the costs of these interim measures. In order to minimize reporting requirements and for consistency with data reporting in Appendix A, we will order that the amounts and categories recorded in the memorandum accounts be provided to the Commission's Energy Division by the 25th of each month.

The second phase of this proceeding will address the categories and significant costs associated with compliance with the practices in this proceeding. However, memorandum account cost recovery will be determined in the next GRC for each utility.

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