Post-retirement Benefits Other than Pensions

SDG&E argues that D.04-12-015 under-stated the test year estimate by excluding PBOPs. In the Edison rate case SDG&E forecast $503,000 for SONGS 2 and 3 and $180,000 for SONGS 1, or a total of $683,000 in PBOPs O&M expense. It is clear from D.04-07-022 that Edison's PBOPs expenses were not allocated to other accounts but they were included in Administrative & General Account 926 - Employee Pensions and Benefits. This account was not used in D.04-12-015 to forecast SDG&E's share of SONGS costs and therefore an allowance for PBOPs is appropriate. There were no adopted adjustments to Edison's forecast, parties were aware of SDG&E's forecast and made no alternative proposals, so we will adopt the SDG&E forecast of $683,000 which is already in 2004 dollars.