VIII. Implementation

SCE should include the revenue requirement impact of this decision in its post test year advice letter filing.

Consistent with PG&E's implementation proposal, PG&E shall include electric revenue requirement changes authorized in this proceeding in an advice letter filing. Changes in electric distribution, electric generation, regulatory asset revenue requirements for the adopted ROE would accrue in the appropriate balancing or memorandum accounts until they can be incorporated into rates charged customers. Changes applicable to direct access rates would be made at the same time as changes in distribution and regulatory asset rates.

For gas distribution changes, revenue requirement changes would be recorded in its Core Fixed Cost Account and Non-core Customer Class Charge Account for recovery in the next Annual True Up of Balancing Accounts or Biennial Cost Allocation Proceeding. Gas transmission and storage rates would be adjusted to reflect revenue requirement changes affecting those rates. PG&E would allocate the revenue requirement changes to core and non-core customers based on the pro rata share of revenue requirements, consistent with the method approved in Advice Letter 2521-G. The core portion would be transferred to the core fixed cost account and the non-core portion to the non-core customer class charge account for incorporation into rates in its next gas transportation rate change or true up.