In its June 5 proposal, SDG&E calculated an annual charge of $69.36 for poles in transmission ROW. In response to Complainants' opposition, SDG&E agreed to separate fees for wood and steel transmission poles and calculated the amounts to be $33.41 per wood pole and $568.88 per steel pole. SDG&E spreads total pole costs over attachable poles, incorporates an appurtenance adjustment factor of 10.5% for wood poles and 0% for steel poles, calculates a 36.10% ROW overhead factor and bases maintenance and A&G expense factors on a five year average of recorded 1996 through 2000 information.