The proposed decision of the ALJ in this matter was mailed to the parties on April 26, 2005 in accordance with Pub. Util. Code § 311(d) and Rule 77.1 of the Rules of Practice and Procedure. The Commission made several substantive changes to the proposed decision by declining to change the CARE cost allocation, granting PG&E's request to recover SGIP costs in year-end advice letters, and agreeing to permit a rate subsidy for West Coast's distribution services. The final decision also incorporates minor corrections and clarifications to the proposed order.