VII. Conclusions of Law

1. Southwest Gas filed its Reply brief late with good cause and without prejudicing other litigants.

2. The market structure of the gas industry should be reformed cautiously in light of recent energy and gas price rises.

3. The interests of the many stakeholders in the gas industry should be balanced by approving the CS and its appendices in part and disapproving them in part.

4. The CS should be approved, with modifications, because it is in the public interest, reasonable in light of the record as a whole and consistent with law.

5. The core reservation amounts set forth in the CS shall be modified to add the add 15 MMcf/d at Blythe, 13 MMcf/d at Topock, 13 MMcf/d at North Needles, and 3 MMcf/d at North Coastal.

6. The capacity available at each receipt point, as set forth in the CS, shall be modified to reflect the additional 375 MMcf/d of backbone capacity added by SoCalGas since the CS was filed, with the subject capacity to be available when it becomes operational.

7. SoCalGas shall file one or more Advice Letter(s) proposing procedures for allocating future backbone capacity expansions.

8. The just and reasonable price of backbone transmission capacity solo through the secondary market should be no more than 120% of the postage stamp rate of $.017191, the price SoCalGas is allowed to charge for interruptible capacity.

9. SoCalGas should file tariffs as part of the implementation of this decision.

10. In order to deter any question of the applicability of this decision if any of the parties to the CS no longer support the CS with the modifications we make, this decision should be viewed as a decision on the record made in R.98-01-011 and I.99-07-015 and officially noticed facts, as well as an approval of the settlement as modified.

11. The provisions in this decision and the CS regarding core aggregation programs do not substantially change the existing core aggregation program so as to exclude core aggregators from providing billing to their customers.

12. SoCalGas should withdraw Advice Letter No. 2837 and file instead a tariff embodying the CS provisions we are approving.

13. SoCalGas' Advice Letter No. 2895 and SDG&E's Advice No. 1185-G should be rejected. The protests of SCGC, CIG/CMA, TURN, Aglet and ORA should be granted.

14. Because Advice Letter No. 2895 is rejected, within 10 business days from the effective date of this decision, SoCalGas should file a new advice letter to implement a gas industry restructuring memorandum account with the restricted purpose of implementing the CS. This advice letter should not include the provisions disapproved in Advice Letter No. 2895 as discussed in this decision. The costs booked should be limited to those beginning on the effective date of this decision. The booked costs should be subject to review for their reasonableness, their duplicativeness and their incremental nature in the next BCAP.

15. As of the effective date of the tariffs arising out of this decision, the core should stop contributing to the noncore ITCS, and the noncore should pay all the noncore ITCS.

16. SoCalGas should unbundle its core interstate transportation capacity at its charged rate, with no change in the brokerage fee of $.0201/Dth.

17. The stranded costs from the unbundled core interstate transportation capacity should be paid by the core and noncore classes equally, through the end of the terms of the El Paso and Transwestern pipeline contracts.

18. For noncore customers, these costs shall be collected as an ECPT surcharge on all noncore throughput.

19. For core customers, these costs should be collected as follows: For the core's 50% share of the stranded costs associated with the first 7% of the core's total allocated capacity that is released, costs should be recovered on an ECPT basis from all core customers.

20. For core customers' 50% share of the stranded costs above 7%, the costs should be allocated to residential and non-residential customers proportionate to

participation in the CAT program. Within the residential and non-residential classes, these costs should be allocated on an ECPT basis.

21. Bundled core customers should not be responsible overall for core ITCS that exceed more than 10% of the costs of the bundled core allocation of interstate pipeline reservation costs (not including the core ITCS allocation).

22. SoCalGas should file a rate adjustment advice letter regarding core and noncore ITCS and related matters within 15 calendar days from the effective date of this decision. The revised rates should become effective within 45 days of the effective date of this decision.

23. That portion of Commission Resolution G-3304 which suspends transfers from noncore service to core service should be rescinded as of the effective date of this decision.

24. The revenues from those core subscription customers switching to core status should be recorded in the CFCA.

25. The minimum size requirement for a CTA program should be reduced from 250,000 therms per year to 120,000 therms per year, with no cap on the core market share participating.

26. SoCalGas should post on its GasSelect system operating information as extensive as that required of PG&E and including post-OFO data by customer class sufficient to allow readers to understand why an OFO was called.

27. SoCalGas and SDG&E should work with customers and/or ESPs to provide customer-specific information like consumption data in consistent formats across different contexts, consistent with consumer protection and privacy considerations. Customers and/or ESPs should pay the reasonable costs of any requests for such information.

28. SoCalGas and SDG&E should be authorized to file applications for rate changes based on needed expenditures to cope with customer transfers to core aggregators when transfers exceed 8% of total core volume has switched from utility procurement to core aggregator procurement. An application or BCAP proposal for a rate increase to fund, in conjunction with ESPs, necessary computer hardware, software, training and education efforts at that point should closely match customer needs instead of being well in advance of such needs.

29. SoCalGas should file a tariff in conjunction with its next BCAP to afford an opportunity to review the costs and need for utility consolidated billing service.

30. SDG&E should file a tariff along the lines of Advice No. 2950 so that utility consolidated billing for gas-only procurers is a possibility for SDG&E customers as well.

31. SoCalGas and SDG&E should provide billing credits to the customers of ESPs and CTAs if the ESPs and CTAs agree to indemnify the utilities for all direct and consequential damages and liability associated with the ESP's or CTA's modification of, or failure to provide a customer with, any utility-provided bill insert.

32. The Energy Division should first deal with any disputes concerning the content of a utility-provided insert. This process may lead to a recommendation for a resolution, with other offices of the Commission participating as parties.

33. SoCalGas should provide billing credits to ESPs and CTAs of $0.78 for each residential bill and $1.16 for each non-residential bill until another value is reached through agreement or litigation.

34. SDG&E should provide billing credits to ESPs and CTAs of $0.05 for each residential bill and $0.16 for each non-residential bill related to utility cost savings in the area of uncollectible expenses, until another value is reached through agreement or litigation.

35. SoCalGas and SDG&E should update the avoided costs of billing and uncollectibles based on more current data and include those values and any agreement on the appropriate level of billing credit in a separate filing.

36. SoCalGas and SDG&E may cease sending an ESP or CTA customer an information-only bill if that customers' CTA or ESP provides consolidated billing and agrees to provide monthly SoCalGas or SDG&E transportation charges and rate data, along with the requisite bill inserts and customer protection materials, in each end-user bill.

37. The costs of unbundling interstate transportation capacity and the retail reforms should be paid by the utilities until the next PBR or rate case.

38. Kern River's request to modify Appendix B to the CS to state that new interconnections that do not degrade existing capacity should have primary access rights is denied.

39. SoCalGas and SDG&E should file one or more compliance advice letters to implement this decision within 15 business days from the effective date of this decision unless another provision of our order allows longer for a specific matter. The new and revised tariffs should be effective unless rejected by the Energy Division within 30 days after their filing.

40. The compliance filing should specify implementation schedules, compliance monitoring, cost responsibility, and enforcement measures.

41. The proposed decision herein should be our draft report to the Legislature. The final decision should be our final report.

42. The Commission should open a rulemaking to adopt consumer protection rules consistent with our 1999 consumer protection proposed legislation.

43. This proceeding should be closed.

44. This order should be effective today, so that the restructuring provisions found in the settlement and adopted by us with modifications may be implemented expeditiously.

ORDER

IT IS ORDERED that:

1. The motion of Southwest Gas Corporation to allow the late filing of its Reply Brief is granted.

2. The Joint Motion for Approval of Comprehensive Gas OII Settlement for Southern California Gas Company (SoCalGas) Company and San Diego Gas and Electric Company (SDG&E), filed April 17, 2000, with technical amendments filed on April 28, 2000, is granted in part and denied in part.

3. The provisions regarding core aggregation programs shall not be construed as substantially changing the existing core aggregation program so as to exclude core aggregators from providing billing to their customers.

4. SoCalGas shall withdraw Advice Letter No. 2837 and file instead a tariff embodying the CS provisions we are approving.

5. SoCalGas' Advice Letter No. 2895 and San Diego Gas & Electric Company's (SDG&E) Advice Letter No. 1185-G are rejected.

6. Because Advice Letter No. 2895 is rejected, within 10 business days from the effective date of this decision, SoCalGas shall file a new advice letter to implement a gas industry restructuring memorandum account. This advice letter shall not include the provisions disapproved in Advice Letter No. 2895 in this decision. The costs booked shall be limited to those beginning on the effective date of this decision. The booked costs shall be subject to review for their reasonableness, their duplicativeness and their incremental nature in the next BCAP.

7. The costs of unbundling core interstate transportation capacity and the retail reforms shall be paid by the utilities until the next PBR or rate case.

8. As of the effective date of the tariffs arising out of this decision, the core shall stop contributing to the noncore interstate transition cost surcharges (ITCS), and the noncore shall pay all the noncore ITCS.

9. SoCalGas shall unbundle its core interstate transportation capacity at its charged rate, with no change in the brokerage fee of $.0201/Dth.

10. The stranded costs from the unbundled core interstate transportation capacity shall be paid by the core and noncore classes equally, through the end of the terms of the El Paso and Transwestern pipeline contracts.

11. For noncore customers, these costs shall be collected as an equal-cents-per therm (ECPT) surcharge on all noncore throughput.

12. For core customers, these costs shall be collected as follows: For the core's 50% share of the stranded costs associated with the first 7% of the core's total allocated capacity that is released, costs shall be recovered on an ECPT basis from all core customers.

13. For core customers' 50% share of the stranded costs above 7%, the costs shall be allocated to residential and non-residential customers proportionate to participation in the core aggregation transportation (CAT) program. Within the residential and non-residential classes, these costs shall be allocated on an ECPT basis.

14. Bundled core customers shall not be responsible overall for core ITCS that exceed more than 10% of the costs of the bundled core allocation of interstate pipeline reservation costs (not including the core ITCS allocation).

15. SoCalGas shall file a rate adjustment advice letter regarding core and noncore ITCS and related matters within 15 calendar days from the effective date of this decision. The revised rates will become effective within 45 days of the effective date of this decision.

16. No core subscription contracts shall be let by either SoCalGas or SDG&E after the effective date of this decision.

17. The revenues from those core subscription customers switching to core status shall be recorded in the Core Fixed Cost Account.

18. The minimum size requirement for a core transport agent (CTA) program shall be reduced from 250,000 therms per year to 120,000 therms per year, with no cap on the core market share participating for both SoCalGas and SDG&E.

19. SoCalGas shall post on its GasSelect system operating information as extensive as that required of Pacific Gas and Electric Company (PG&E) and including post- operational flow order (OFO) data by customer class sufficient to allow readers to understand why an OFO was called.

20. SoCalGas and SDG&E shall work with customers and/or energy service providers (ESPs) to provide customer-specific information like consumption data in consistent formats across different contexts, consistent with consumer protection and privacy considerations. Customers and/or ESPs shall pay the reasonable costs of any requests for such information.

21. SoCalGas and SDG&E may file applications for rate changes based on needed expenditures to cope with customer transfers to core aggregators when 8% of total core volume has switched from utility procurement to core aggregator procurement. Such applications shall include provision for ESP or CTA contribution.

22. SDG&E shall file a tariff along the lines of Advice No. 2950 so that utility consolidated billing for gas only procurers is a possibility for SDG&E customers as well.

23. SoCalGas, and SDG&E shall provide billing credits to the customers of ESPs and CTAs if the ESPs and CTAs agree to indemnify the utilities for all direct and consequential damages and liability associated with the ESP's or CTA's modification of, or failure to provide a customer with, any utility-provided bill insert.

24. SoCalGas shall provide billing credits to ESPs and CTAs of $0.78 for each residential bill and $1.16 for each non-residential bill until another value is reached through agreement or litigation.

25. SDG&E shall provide billing credits to ESPs and CTAs of $0.05 for each residential bill and $0.16 for each non-residential bill related to utility cost savings in the area of uncollectible expenses, until another value is reached through agreement or litigation.

26. SoCalGas and SDG&E shall update the avoided costs of billing and uncollectibles based on more current data and include those values and any agreement on the appropriate level of billing credit in a separate filing.

27. SoCalGas and SDG&E may cease sending an ESP or CTA customer an information-only bill if that customers' CTA or ESP provides consolidated billing and agrees to provide monthly SoCalGas or SDG&E transportation charges and rate data, along with the requisite bill inserts and customer protection materials, in each end-user bill.

28. The Commission, through its Energy Division, shall undertake to resolve any disputes concerning the content of a utility-provided bill insert. Any other division of the Commission may participate as necessary.

29. SoCalGas and SDG&E shall file advice letters to implement this decision within 15 business days from the effective date of this decision except for those provisions of this decision for which we have explicitly ordered that more time can be taken.

30. The advice letters shall specify compliance monitoring, cost responsibility, and enforcement measures.

31. This proceeding is closed.

This order is effective today.

Dated December 11, 2001, at San Francisco, California.

HENRY M. DUQUE

RICHARD A. BILAS

GEOFFREY F. BROWN

Commissioners

I dissent.

/s/ LORETTA M. LYNCH

President

I will file a written dissent.

/s/ Carl W. Wood

Commissioner

ATTACHMENT A

LIST OF APPEARANCES

Dave` Finigan ABAG POWER 101 EIGHTH STREET OAKLAND CA 94604-2050 (510) 464-7905 Error! Bookmark not defined. For: ABAG Power	Marc D. Joseph Attorney At Law ADAMS BROADWELL JOSEPH & CARDOZO 651 GATEWAY BOULEVARD, SUITE 900 SOUTH SAN FRANCISCO CA 94080 (650) 589-1660 Error! Bookmark not defined. For: Coalition of California Utility Employees
Harold Orndorff AERA ENERGY LLC PO BOX 11164 BAKERSFIELD CA 93389 (661) 665-5530 Error! Bookmark not defined.	Kevan Hensman AERA ENERGY, LLC PO BOX 11164 BAKERSFIELD CA 93389 (661) 326-5497 Error! Bookmark not defined.
James Weil AGLET CONSUMER ALLIANCE PO BOX 1599 FORESTHILL CA 95631 (530) 367-3300 Error! Bookmark not defined.	Christine H. Jun Attorney At Law ALCANTAR & ELSESSER LLP ONE EMBARCADERO CENTER, SUITE 2420 SAN FRANCISCO CA 94111 (415) 421-4143 Error! Bookmark not defined. For: Indicated Producers; Arca Energy
Evelyn Kahl Elsesser Attorney At Law ALCANTAR & ELSESSER LLP ONE EMBARCADERO CENTER, STE 2420 SAN FRANCISCO CA 94111 (415) 421-4143 Error! Bookmark not defined. For: AERA ENERGY LLC	Edward G. Poole ATTORNEY AT LAW ANDERSON & POOLE 601 CALIFORNIA STREET, SUITE 1300 SAN FRANCISCO, CA 94108-2818 (415) 956-6413 For: ANDERSON, DONOVAN & POOLE
Gary Binger DEPUTY EXECUTIVE DIRECTOR ASSOCIATION OF BAY AREA GOVERNMENTS 101 EIGHT STREET, FIRST FLOOR OAKLAND, CA 94607-4756 (510) 464-7902	Catherine E. Yap BARKOVICH AND YAP, INC. 114 RICARDO AVENUE PIEDMONT, CA 94611 (510) 652-9778 For: BARKOVICH & YAP, INC.
John W. Jimison BERLINER, CANDON & JIMISON 1225 19TH STREET, NW, SUITE 800 WASHINGTON DC 20036 (202) 955-6067 For: City of Vernon	John Burkholder BETA CONSULTING 2023 TUDOR LANE FALLBROOK, CA 92028 (760) 723-1831 For: Western Hub Properties/City of Long Beach

Page 2

Matthew Brady ATTORNEY AT LAW BRADY & ASSOCIATES 300 CAPITOL MALL, STE. 1100 SACRAMENTO, CA 95814 (916) 442-5600 For: DYNEGY	Jennifer Tachera Attorney At Law CALIFORNIA ENERGY COMMISSION 1516 9TH STREET, MS-31 SACRAMENTO CA 95814-5504 (916) 654-3870 Error! Bookmark not defined. For: California Energy Commission
Karen Norene Mills Attorney At Law CALIFORNIA FARM BUREAU FEDERATION 2300 RIVER PLAZA DRIVE SACRAMENTO CA 95833 (916) 561-5655 Error! Bookmark not defined. For: CALIFORNIA FARM BUREAU FEDERATION	Michael Rochman Managing Director CALIFORNIA UTILITY BUYERS JPA 1430 WILLOW PASS ROAD, SUITE 240 CONCORD CA 94520 (925) 609-1142 Error! Bookmark not defined. For: CALIFORNIA UTILITY BUYERS JPA
Craig Chancellor CALPINE CORPORATION 6700 KNOLL CENTER PARKWAY, SUITE 200 PLEASANTON, CA 94566 (925) 600-2071 For: Calpine Corporation	Ronald Davis CITY OF BURBANK 164 W. MAGNOLIA BLVD. BURBANK, CA 91502 (818) 548-238-3700 For: City of Burbank
Bernard Palk PUBLIC SERVICE DEPARTMENT CITY OF GLENDALE 141 NORTH GLENDALE AVENUE 4TH LEVEL GLENDALE, CA 91206 (818) 548-2107 For: City of Glendale	Grant Kolling ATTORNEY AT LAW CITY OF PALO ALTO 250 HAMILTON AVENUE PALO ALTO, CA 94070 (650) 329-2171 For: City of Palo Alto
Raveen Maan CITY OF PALO ALTO PO BOX 10250 PALO ALTO, CA 94303 (650) 329-2343 For: City of Palo Alto	Rufus Hightower CITY OF PASADENA 45 E. GLENARM AVE. PASADENA, CA 91105 (626) 744-4579 For: City of Pasadena
Tom Beach CROSSBORDER ENERGY 2560 NINTH ST., SUITE 316 BERKELEY, CA 94710 (510) 649-9790 For: Watson Cogeneration Company	Edward W. O'Neill Attorney At Law JEFFER, MANGELS, BUTLER & MARMARO, LLP ONE SANSOME STREET SAN FRANCISCO CA 94104 (415) 398-8080 Error! Bookmark not defined. For: EL PASO NATURAL GAS CO. and WESTERN GAS RESOURCES-CALIFORNIA

Page 3

Lindsey How-Downing ATTORNEY AT LAW DAVIS WRIGHT TREMAINE LLP ONE EMBARCADERO CENTER, STE 600 SAN FRANCISCO, CA 94111 (415) 276-6500 For: Calpine Corporation	Dan L. Carroll Attorney At Law DOWNEY, BRAND, SEYMOUR & ROHWER 555 CAPITOL MALL, 10TH FLOOR SACRAMENTO CA 95814 (916) 441-0131 Error! Bookmark not defined. For: Western Hub Properties LLC
Joseph M. Paul DYNEGY, INC. 976 WEST LOS POSITAS BOULEVARD, SUITE 20 PLEASANTON CA 94588 (925) 469-2314 Error! Bookmark not defined. For: Dynegy Inc., Dynegy Power, Inc. and Dynegy Marketing & Trade	Gregory T. Blue Manager, State Regulatory Affairs DYNEGY, INC. 5976 W. LAS POSITAS BLVD., STE. 200 PLEASANTON CA 94588 (925) 469-2355 Error! Bookmark not defined. For: DYNEGY, INC.
Lynn M. Haug ANDREW BROWN Attorney At Law ELLISON, SCHNEIDER & HARRIS, LLP 2015 H STREET SACRAMENTO CA 95814-3109 (916) 447-2166 Error! Bookmark not defined. For: INDEPENDENT ENERGY PRODUCERS ASSN.	Andrew J. Skaff Attorney At Law ENERGY LAW GROUP, LLP 1999 HARRISON STREET, 27TH FLOOR OAKLAND CA 94612 (510) 874-4370 Error! Bookmark not defined. For: DYNEGY MARKETING & TRADE / INDEPENDENT ENERGY PRODUCERS ASSOCIATION
Darwin Farrar Legal Division RM. 5039 505 VAN NESS AVE San Francisco CA 94102 (415) 703-1599 Error! Bookmark not defined. For: OFFICE OF RATEPAYER ADVOCATES (ORA)	Brian Cragg MICHAEL B. DAY ATTORNEY AT LAW GOODIN MACBRIDE SQUERI RITCHIE & DAY LLP 505 SANSOME ST., SUITE 900 SAN FRANCISCO, CA 94111 (415) 392-7900 For: WILD GOOSE STORAGE, INC.
James W. Mc Tarnaghan MICHAEL DAY ATTORNEY AT LAW GOODIN MACBRIDE SQUERI RITCHIE & DAY LLP 505 SANSOME STREET, SUITE 900 SAN FRANCISCO, CA 94111 (415) 765-8409 For: KERN RIVER GAS TRANSMISSION CO.	Michael B. Day ATTORNEY AT LAW GOODIN MACBRIDE SQUERI RITCHIE & DAY LLP 505 SANSOME STREET, SUITE 900 SAN FRANCISCO, CA 94111-3133 (415) 392-7900 For: Wild Goose Storage, Inc.
Richard H. Counihan GREENMOUNTAIN.COM 50 CALIFORNIA STREET, SUITE 1500 SAN FRANCISCO, CA 94111 (415) 439-5310 For: Self	Patrick L. Gileau Legal Division, RM. 5000 505 VAN NESS AVE. San Francisco, CA 94102 (415) 703-3080 For: OFFICE OF RATEPAYER ADVOCATES (ORA)

Page 4

John Steffen IMPERIAL IRRIGATION DISTRICT POWER DEPARTMENT 333 EAST BARIONI BOULEVARD IMPERIAL, CA 92251 (760) 339-9224 For: IMPERIAL IRRIGATION DISTRICT	Steven Kelly INDEPENDENT ENERGY PRODUCERS ASSOCIATION 1112 I STREET, SUITE 380 SACRAMENTO CA 95814 (916) 448-9499 Error! Bookmark not defined. For: INDEPENDENT ENERGY PRODUCERS ASSOCIATION
Mark A. Baldwin INTERSTATE GAS SERVICES, INC. 2600 KITTYHAWK ROAD, SUITE 101 LIVERMORE CA 94550 (925) 243-0350 Error! Bookmark not defined. For: Interstate Gas Services, Inc.	Norman A. Pedersen Attorney At Law JONES DAY REAVIS & POGUE 555 WEST FIFTH STREET, SUITE 4600 LOS ANGELES CA 90013-1025 (213) 243-2810 Error! Bookmark not defined. For: Northern California Generation Coalition
Mark Moench Attorney At Law KERN RIVER GAS TRANSMISSION CO. 295 CHIPETA WAY SALT LAKE CITY UT 84108 (801) 584-7059 Error! Bookmark not defined. For: KERN RIVER GAS TRANSMISSION CO.	Jose Atilio Hernandez LATINO ISSUES FORUM 785 MARKET STREET, 3RD FLOOR SAN FRANCISCO CA 94103 (415) 284-7226 Error! Bookmark not defined. For: LATINO ISSUES FORUM
Susan E. Brown ATTORNEY AT LAW LATINO ISSUES FORUM 785 MARKET STREET, 3RD FLOOR SAN FRANCISCO, CA 94103-2003 (415) 284-7224 For: LATINO ISSUES FORUM	Christopher A. Hilen ATTORNEY AT LAW LEBOEUF LAMB GREENE & MACRAE LLP ONE EMBARCADERO CENTER, SUITE 400 SAN FRANCISCO, CA 94111 (415) 951-1141 For: Reliant Energy Power Generation, Inc.
Robert L. Pettinat LOS ANGELES DEPT. OF WATER & POWER 10322 SUNLAND BLVD. SUNLAND, CA 91040 (818) 771-6715 For: LOS ANGELES DEPT. OF WATER & POWER	Alvin Chan LOS ANGELES DEPT. OF WATER & POWER POBOX 5 1111, SUITE 340 LOS ANGELES, CA 90051-0100 (213) 367-4500 For: LADWP
John W. Leslie ATTORNEY AT LAW LUCE FORWARD HAMILTON & SCRIPPS, LLP 600 WEST BROADWAY, SUITE 2600 SAN DIEGO, CA 92101 (619) 699-2536 For: TXU Energy Services, Inc.	Michael D. McNamara Office of Ratepayer Advocates RM. 4101 505 VAN NESS AVE. San Francisco, CA 94102 (415) 703-2265

Page 5

Ronald G. Oechsler NAVIGANT CONSULTING, INC. - PRINCIPAL PO BOX 15516 SACRAMENTO CA 95852-1516 (916) 852-1300 Error! Bookmark not defined. For: NAVIGANT CONSULTING, INC. (NCI)	Donald D. Dame NORTHERN CALIFORNIA POWER AGENCY 180 CIRBY WAY ROSEVILLE CA 95678
Steve Frank PACIFIC GAS AND ELECTRIC CO PO BOX 770000 77 BEALE STREET, B30A SAN FRANCISCO CA 94177 (415) 973-6976	Edward V. Kurz Attorney At Law PACIFIC GAS AND ELECTRIC COMPANY 77 BEALE ST., MAIL STOP B30A SAN FRANCISCO CA 94105 (415) 973-6669 Error! Bookmark not defined. For: PACIFIC GAS AND ELECTRIC COMPANY
Alan C. Reid PANCANADIAN ENERGY SERVICES, INC. 125 9TH AVENUE S.E. CALGARY AB T2P 2S5 CANADA (403) 268-6592 Error! Bookmark not defined. For: PanCanadian Energy Services, Inc.	John J. Cattermole Director, Marketing PANCANADIAN ENERGY SERVICES, INC. 350 RAILROAD AVENUE, SUITE 200 DANVILLE CA 94526 (925) 831-6850 Error! Bookmark not defined.
Patrick J. Power Attorney At Law 1300 CLAY STREET, SUITE 600 OAKLAND CA 94612 (510) 446-7742 Error! Bookmark not defined. For: CITY OF LONG BEACH	Tom Bradley POWERSPRING, INC. 531 ENCINITAS BLVD., SUITE 200 ENCINITAS, CA 92024 (760) 944-1999
Gary Hinners RELIANT ENERGY, INC. PO BOX 4455 HOUSTON, TX 77210-4455 (713) 2071321 For: RELIANT ENERGY, INC.	Glen Sullivan BRIAN C. CHERRY ATTORNEY AT LAW SEMPRA ENERGY 101 ASH STREET SAN DIEGO, CA 92101-3017 (619) 696-4817 For: Southern California Gas Company and San Diego Gas and Electric Company
Stefanie Katz SEMPRA ENERGY TRADING 58 COMMERCE ROAD STAMFORD, CT 06902 For: Sempra Energy Trading	Douglas Porter ATTORNEY AT LAW SOUTERHN CALIFORNIA EDISON COMPANY 2244 WALNUT GROVE AVENUE ROSEMEAD, CA 91770 (626) 302-3964 For: Southern California Edison Company

Page 6

Gloria M. Ing DOUGLAS PORTER ATTORNEY AT LAW SOUTHERN CALIFORNIA EDISON COMPANY 2244 WALNUT GROVE AVENUE ROSEMEAD, CA 91770 (626) 302-1922 For: Southern California Edison Company	Kelvin Yip SOUTHERN ENERGY CALIFORNIA, LLC 1350 TREAT BLVD, SUITE 500 WALNUT CREEK CA 94596 (925) 287-3106 Error! Bookmark not defined. For: SOUTHERN ENERGY CALIFORNIA
Andrew W. Bettwy JOHN WALLEY; ROBERT M. JOHNSON Attorney At Law SOUTHWEST GAS CORPORATION 5241 SPRING MOUNTAIN ROAD LAS VEGAS NV 89102 (702) 876-7107 Error! Bookmark not defined. For: Southwest Gas Corporation	John C. Walley Attorney At Law SOUTHWEST GAS CORPORATION PO BOX 98510 LAS VEGAS NV 89193-8510 (702) 876-7182 Error! Bookmark not defined. For: Southwest Gas Corporation
Lyn Hebert Attorney At Law STATE OF NEW MEXICO, DEPT. OF ENERGY... 2040 S. PACHECO SANTA FE NM 87505 (505) 827-1364 For: DEPT. OF ENERGY, MINERALS & NATURAL RESOURCES, STATE OF NEW MEXICO	Keith Mc Crea Attorney At Law SUTHERLAND, ASBILL & BRENNAN LLC 1275 PENNSYLVANIA AVENUE, N.W. WASHINGTON DC 20004-2415 (202) 383-0705 Error! Bookmark not defined. For: CALIFORNIA INDUSTRIAL GROUP and CALIFORNIA MANUFACTURERS ASSOCIATION
Marcel Hawiger Attorney At Law THE UTILITY REFORM NETWORK 711 VAN NESS AVENUE, SUITE 350 SAN FRANCISCO CA 94102 (415) 929-8876 Error! Bookmark not defined. For: THE UTILITY REFORM NETWORK (TURN)	Susan Scott TRANSWESTERN PIPELINE COMPANY 1400 SMITH STREET, ROOM 4788 HOUSTON, TX 77002 (713) 853-0596 For: Transwestern Pipeline Company
Gerard Worster TXU ENERGY SERVICE 353 SACRAMENTO STREET, SUITE 400 SAN FRANCISCO, CA 94111 (415) 981-2980	Brian Dingwall UNITED ENERGY MANAGEMENT, INC. 1210 SHEPPARD AVE. EAST, SUITE 401 TORONTO, BC M2K 1E3 CANADA (416) 498-6298
Terri M. Dickerson WESTERN GAS RESOURCES CALIFORNIA 12200 N. PECOS ST. DENVER, CO 80234 (303) 252-6224 For: WESTERN GAS RESOURCES - CALIFORNIA	Thomas R. Dill WESTERN HUB PROPERTIES 14811 ST. MARYS LANE, SUITE 150 HOUSTON, TX 77079 (281) 679-3599 For: Western Hub Properties, LLC

Page 7

Joe Karp ATTORNEY AT LAW WHITE & CASE TWO EMBARCADEERO CENTER, SUITE 650 SAN FRANCISCO, CA 94111 (415) 544-1103 For: California Cogeneration Council, Southern Energy California, LLC,; Three Mountain Power, LLC	Joseph M. Karp ATTORNEY AT LAW WHITE & CASE LLP TWO EMBARCADERO CENTER, SUITE 650 SAN FRANCISCO, CA 94111 (415) 544-1100 For: Southern Energy California, LLC
Paul M. Amirault WILD GOOSE STORAGE, INC. 3900 421 7TH AVENUE S.W. CALGARY, ALBERTA BC T2P 4K9 CANADA (403) 266-8298	Roger T. Pelote WILLIAMS ENERGY SERVICES 12731 CALIFA STREET VALLEY VILLAGE, CA 91607 (818) 761-5954 For: Williams Energy Services
Michael J. Thompson ATTORNEY AT LAW WRIGHT & TALISMAN, P.C. 1200 G STREET, N.W., SUITE 600 WASHINGTON DC 20005 (202) 393-1200 For: Kern River Gas Transmission Co.	Ed Yates 980 NINTH STREET, SUITE 230 SACRAMENTO, CA 95814 (916) 444-9260 For: CALIFORNIA LEAGUE OF FOOD PROCESSORS

(END OF ATTACHMENT A)

APPENDIX I

Comprehensive Gas OII

Settlement Agreement for

Southern California Gas Company and

San Diego Gas & Electric Company

Note: See CPUC Formal Files for `SoCalGas Pooling' pages.

APPENDIX II

COMPARISON OF COMPREHENSIVE, INTERIM,
AND POST INTERIM SETTLEMENTS

Note: See CPUC Formal Files for pages.

APPENDIX III

LIST OF ACRONYMS

SOCALGAS - Southern California Gas Company

SDG&E - San Diego Gas & Electric Company

IS - Interim Settlement Agreement

PI - Post-Interim Settlement Agreement

CS - Comprehensive Settlement Agreement

PG&E - Pacific Gas and Electric Company

OFO - Operational Flow Order

ITCS - Interstate Transition Cost Surcharges

ALJ - Administrative Law Judge

PGA - Purchased Gas Account

CAT - Core Aggregation Transportation

BCAP - Biennial Cost Allocation Proceeding

NSBA - Noncore Storage Balancing Account

ORA - Office of Ratepayer Advocates

ESP - Energy Service Provider

CTA - Core Transport Agent

GCIM - Gas Cost Incentive Mechanism

ECPT - Equal-Cents-Per-Therm

TURN - The Utility Reform Network

UDC - Utility Distribution Company

GIRMA -Gas Industry Restructuring Memorandum Account

IRMA - Industry Restructuring Memorandum Account

SCGC - Southern California Generation Coalition

MFV - Modified-Fixed Variable

LRMC - Long-Run Marginal Cost

PBR - Performance-Based Ratemaking

NFCA - Noncore Fixed Cost Account

CFCA - Core Fixed Cost Account

DASR - Direct Access Service Request