I. Background
II. Existing Utility Ratemaking Mechanisms
III. The Need for and Purpose of Utility Balancing Accounts With the Introduction of Electric Industry Restructuring
IV. The Energy Division Workshop Report
V. Utility Proposals and Intervenor Responses
A. PG&E
B. Edison
C. SDG&E
D. Intervenor Responses
VI. Treatment of Specific Regulatory Accounts
A. ECACs
B. ERAMs
C. PG&E's TRA
D. Accounts for Rate Changes or Rate Change Deferrals
E. Accounts for Public Purpose Programs
F. Other Accounts
G. Cost Allocations
H. Edison's Comments on the Proposed Decision
VII. Concluding Principles and Policies
VIII. Procedural Guidelines
