Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No.

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1 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 2 N. MEMORANDUM ACCOUNTS 2. Definitions. d. Specified Project Section Interest Bearing No. Specified Project Memorandum Account* (1) Purpose Not a Specified Project (2) Definitions Not a Specified Project (3) Self-Generation Program Incremental Cost (SGPIC) Yes Memorandum Account (4) Catastrophic Event Yes (5) Reliability Costs Memorandum Account (RCMA) Yes (6) NEM Online Application System Memorandum Account Yes (NEMOASMA) (7) Wildfire Expense Memorandum Account (WEMA) Yes (8) Result Sharing Memorandum Account (RSMA) Yes (9) Plug-In Electric Vehicle Submetering Pilot Memorandum Account Yes (PEVSPMA) (10) Research, Development, and Demonstration Royalties Yes (11) Distributed Generation Implementation Cost Yes Memorandum Account (DGICMA) (12) Not Used (13) California Power Exchange Wind-Up Charge Memorandum Yes Account (PXWUC) (14) Income Tax Component of Contribution Yes Memorandum Account (15) Not Used (16) DWR Franchise Fee Obligation Memorandum Account Yes (17) Renewable Transmission Feasibility Study Costs Yes (18) Air Resources Board Fee Memorandum Account (ARBFMA) Yes (19) Not Used (20) Distributed Energy Resources Memorandum Account (DERMA) Yes (21) Nuclear Claims Memorandum Account (NCMA) Yes Memorandum Account (DFG Memorandum Account) (22) Energy Efficiency Memo Account (EEMA) Yes (23) Eldorado-Ivanpah Transmission Project Memorandum Account Yes (EITPMA) (24) Agricultural Account Aggregation Study Memorandum Account Yes (25) Marine Corps Air Ground Combat Center Memorandum Account Yes (MCAGCCMA) (26) Energy Data Request Program Memorandum Account (EDRPMA)Yes (27) Energy Efficiency DSM (EEDSM) Memorandum Account Yes (28) Energy Settlements Memorandum Account (ESMA) Yes (29) Affiliate Transfer Fee Memorandum Account Yes (30) Not Used (31) Nuclear Fuel Cancellation Incentive Memorandum Account Yes (32) Smart Grid American Recovery and Reinvestment Act Yes Memorandum Account (SGARRAMA) (33) Mitsubishi Net Litigation Memorandum Account Yes * Interest shall accrue monthly to interest-bearing Memorandum Accounts by applying the Interest Rate to the average of the beginning and ending balance. Advice 3162-E Megan Scott-Kakures Date Filed Jan 12, 2015 Decision Vice President Effective Feb 11, H12

2 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 2 N. MEMORANDUM ACCOUNTS 2. Definitions. d. Specified Project Section Interest Bearing No. Specified Project Memorandum Account* (1) Purpose Not a Specified Project (2) Definitions Not a Specified Project (3) Self-Generation Program Incremental Cost (SGPIC) Yes Memorandum Account (4) Catastrophic Event Yes (5) Reliability Costs Memorandum Account (RCMA) Yes (6) Not Used (7) Wildfire Expense Memorandum Account (WEMA) Yes (8) Result Sharing Memorandum Account (RSMA) Yes (9) Plug-In Electric Vehicle Submetering Pilot Memorandum Account Yes (PEVSPMA) (10) Research, Development, and Demonstration Royalties Yes (11) Distributed Generation Implementation Cost Yes Memorandum Account (DGICMA) (12) Not Used (13) California Power Exchange Wind-Up Charge Memorandum Yes Account (PXWUC) (14) Income Tax Component of Contribution Yes Memorandum Account (15) Not Used (16) DWR Franchise Fee Obligation Memorandum Account Yes (17) Renewable Transmission Feasibility Study Costs Yes (18) Air Resources Board Fee Memorandum Account (ARBFMA) Yes (19) Not Used (20) Distributed Energy Resources Memorandum Account (DERMA) Yes (21) Nuclear Claims Memorandum Account (NCMA) Yes Memorandum Account (DFG Memorandum Account) (22) Energy Efficiency Memo Account (EEMA) Yes (23) Eldorado-Ivanpah Transmission Project Memorandum Account Yes (EITPMA) (24) Agricultural Account Aggregation Study Memorandum Account Yes (25) Marine Corps Air Ground Combat Center Memorandum Account Yes (MCAGCCMA) (26) Energy Data Request Program Memorandum Account (EDRPMA)Yes (27) Energy Efficiency DSM (EEDSM) Memorandum Account Yes (28) Energy Settlements Memorandum Account (ESMA) Yes (29) Affiliate Transfer Fee Memorandum Account Yes (30) Not Used (31) Nuclear Fuel Cancellation Incentive Memorandum Account Yes (32) Smart Grid American Recovery and Reinvestment Act Yes Memorandum Account (SGARRAMA) (33) Mitsubishi Net Litigation Memorandum Account Yes * Interest shall accrue monthly to interest-bearing Memorandum Accounts by applying the Interest Rate to the average of the beginning and ending balance. Advice 3172-E R.O. Nichols Date Filed Feb 6, 2015 Decision Senior Vice President Effective Feb 6, H19 E-4723

3 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 3 N. MEMORANDUM ACCOUNTS 2. Definitions. d. Specified Project Section Interest Bearing No. Specified Project Memorandum Account* (34) Antelope Transmission Projects Memorandum Account Yes (35) Not Used (36) Wireless Fidelity Costs Memorandum Account Yes (37) Residential Service Disconnection Memorandum Account (RSDMA) Yes (38) Tax Accounting Memorandum Account (TAMA) Yes (39) Renewables Portfolio Standard Costs Memorandum Account Yes (40) Greenhouse Gas (GHG) Customer Outreach and Education Yes Memorandum Account (GHGCO&EMA) (41) Not Used (42) Department of Energy Litigation Memorandum Account Yes (43) Not Used (44) Project Development Division Memorandum Account (PDDMA) Yes (45) California Solar Initiative (CSI) Measurement and Evaluation (M&E) Yes Expenses Memorandum Account (CSI M&E MA) (46) Mohave SO2 Allowance Revolving Fund Memorandum Account (MSARFMA) Yes (47) Energy Division Director s Peer Review Group Memorandum Account Yes (PRGMA) (48) Greenhouse Gas (GHG) Administrative Costs Memorandum Yes Account (GHGACMA) (49) Not Used (50) NEM Aggregation Billing Services Memorandum Account (NEMABSMA) Yes (51) Long-Term Procurement Plan Technical Assistance Yes Memorandum Account (LTAMA) (52) SONGS Technical Assistance Memorandum Account (STAMA) Yes (53) Fire Hazard Prevention Memorandum Account (FHPMA) Yes (54) San Onofre Nuclear Generating Station Outage Memorandum Yes Account (SONGSOMA) (55) San Onofre Nuclear Generating Station Memorandum Account (SONGSMA) Yes (56) NEIL Net Litigation Memorandum Account Yes (57) Not Used (58) Green Tariff Shared Renewables Administrative Costs Memorandum Account Yes (59) Green Tariff Marketing, Education & Outreach Memorandum Account Yes (60) Enhanced Community Renewables Marketing, Education & Outreach Yes Memorandum Account (61) Residential Rate Implementation Memorandum Account (RRIMA) Yes * Interest shall accrue monthly to interest-bearing Memorandum Accounts by applying the Interest Rate to the average of the beginning and ending balance. Advice 3322-E R.O. Nichols Date Filed Dec 3, 2015 Decision Senior Vice President Effective Dec 3, H13

4 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 3 N. MEMORANDUM ACCOUNTS 2. Definitions. d. Specified Project Section Interest Bearing No. Specified Project Memorandum Account* (34) Antelope Transmission Projects Memorandum Account Yes (35) Not Used (36) Wireless Fidelity Costs Memorandum Account Yes (37) Residential Service Disconnection Memorandum Account (RSDMA) Yes (38) Tax Accounting Memorandum Account (TAMA) Yes (39) Renewables Portfolio Standard Costs Memorandum Account Yes (40) Greenhouse Gas (GHG) Customer Outreach and Education Yes Memorandum Account (GHGCO&EMA) (41) Not Used (42) Department of Energy Litigation Memorandum Account Yes (43) Not Used (44) Project Development Division Memorandum Account (PDDMA) Yes (45) California Solar Initiative (CSI) Measurement and Evaluation (M&E) Yes Expenses Memorandum Account (CSI M&E MA) (46) Mohave SO2 Allowance Revolving Fund Memorandum Account (MSARFMA) Yes (47) Energy Division Director s Peer Review Group Memorandum Account Yes (PRGMA) (48) Greenhouse Gas (GHG) Administrative Costs Memorandum Yes Account (GHGACMA) (49) Four Corners Memorandum Account Yes (50) NEM Aggregation Billing Services Memorandum Account (NEMABSMA) Yes (51) Long-Term Procurement Plan Technical Assistance Yes Memorandum Account (LTAMA) (52) SONGS Technical Assistance Memorandum Account (STAMA) Yes (53) Fire Hazard Prevention Memorandum Account (FHPMA) Yes (54) San Onofre Nuclear Generating Station Outage Memorandum Yes Account (SONGSOMA) (55) San Onofre Nuclear Generating Station Memorandum Account (SONGSMA) Yes (56) NEIL Net Litigation Memorandum Account Yes (57) Not Used (58) Green Tariff Shared Renewables Administrative Costs Memorandum Account Yes (59) Green Tariff Marketing, Education & Outreach Memorandum Account Yes (60) Enhanced Community Renewables Marketing, Education & Outreach Yes Memorandum Account (61) Residential Rate Implementation Memorandum Account (RRIMA) Yes (N) * Interest shall accrue monthly to interest-bearing Memorandum Accounts by applying the Interest Rate to the average of the beginning and ending balance. Advice 3251-E R.O. Nichols Date Filed Jul 29, 2015 Decision Senior Vice President Effective Jul 29, H19

5 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 3 N. MEMORANDUM ACCOUNTS 2. Definitions. d. Specified Project Section Interest Bearing No. Specified Project Memorandum Account* (34) Antelope Transmission Projects Memorandum Account Yes (35) Not Used (36) Wireless Fidelity Costs Memorandum Account Yes (37) Residential Service Disconnection Memorandum Account (RSDMA) Yes (38) Tax Accounting Memorandum Account (TAMA) Yes (39) Renewables Portfolio Standard Costs Memorandum Account Yes (40) Greenhouse Gas (GHG) Customer Outreach and Education Yes Memorandum Account (GHGCO&EMA) (41) Not Used (42) Department of Energy Litigation Memorandum Account Yes (43) Not Used (44) Project Development Division Memorandum Account (PDDMA) Yes (45) California Solar Initiative (CSI) Measurement and Evaluation (M&E) Yes Expenses Memorandum Account (CSI M&E MA) (46) Mohave SO2 Allowance Revolving Fund Memorandum Account (MSARFMA) Yes (47) Energy Division Director s Peer Review Group Memorandum Account Yes (PRGMA) (48) Greenhouse Gas (GHG) Administrative Costs Memorandum Yes Account (GHGACMA) (49) Four Corners Memorandum Account Yes (50) NEM Aggregation Billing Services Memorandum Account (NEMABSMA) Yes (51) Long-Term Procurement Plan Technical Assistance Yes Memorandum Account (LTAMA) (52) SONGS Technical Assistance Memorandum Account (STAMA) Yes (53) Fire Hazard Prevention Memorandum Account (FHPMA) Yes (54) San Onofre Nuclear Generating Station Outage Memorandum Yes Account (SONGSOMA) (55) San Onofre Nuclear Generating Station Memorandum Account (SONGSMA) Yes (56) NEIL Net Litigation Memorandum Account Yes (57) Not Used (58) Green Tariff Shared Renewables Administrative Costs Memorandum Account Yes (59) Green Tariff Marketing, Education & Outreach Memorandum Account Yes (60) Enhanced Community Renewables Marketing, Education & Outreach Yes Memorandum Account * Interest shall accrue monthly to interest-bearing Memorandum Accounts by applying the Interest Rate to the average of the beginning and ending balance. (N) (N) Advice 3189-E R.O. Nichols Date Filed Mar 10, 2015 Decision Senior Vice President Effective Apr 9, H19

6 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 3 N. MEMORANDUM ACCOUNTS 2. Definitions. d. Specified Project Section Interest Bearing No. Specified Project Memorandum Account* (34) Antelope Transmission Projects Memorandum Account Yes (35) Not Used (36) Wireless Fidelity Costs Memorandum Account Yes (37) Residential Service Disconnection Memorandum Account (RSDMA) Yes (38) Not Used (39) Renewables Portfolio Standard Costs Memorandum Account Yes (40) Greenhouse Gas (GHG) Customer Outreach and Education Yes Memorandum Account (GHGCO&EMA) (41) Market Redesign and Technology Upgrade Memorandum Account Yes (MRTUMA) (42) Department of Energy Litigation Memorandum Account Yes (43) Fuel Cell Program Memorandum Account (FCPMA) Yes (44) Project Development Division Memorandum Account (PDDMA) Yes (45) California Solar Initiative (CSI) Measurement and Evaluation (M&E) Yes Expenses Memorandum Account (CSI M&E MA) (46) Mohave SO2 Allowance Revolving Fund Memorandum Account (MSARFMA) Yes (47) Energy Division Director s Peer Review Group Memorandum Account Yes (PRGMA) (48) Greenhouse Gas (GHG) Administrative Costs Memorandum Yes Account (GHGACMA) (49) Four Corners Memorandum Account Yes (50) NEM Aggregation Billing Services Memorandum Account (NEMABSMA) Yes (51) Long-Term Procurement Plan Technical Assistance Yes Memorandum Account (LTAMA) (52) SONGS Technical Assistance Memorandum Account (STAMA) Yes (53) Fire Hazard Prevention Memorandum Account (FHPMA) Yes (54) San Onofre Nuclear Generating Station Outage Memorandum Yes Account (SONGSOMA) (55) San Onofre Nuclear Generating Station Memorandum Account (SONGSMA) Yes (56) NEIL Net Litigation Memorandum Account Yes (57) GRC Revenue Requirement Memorandum Account Yes (P) (N) * Interest shall accrue monthly to interest-bearing Memorandum Accounts by applying the Interest Rate to the average of the beginning and ending balance. Advice 3146-E Megan Scott-Kakures Date Filed Dec 12, 2014 Decision Vice President Effective Jan 1, H14

7 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 3 N. MEMORANDUM ACCOUNTS 2. Definitions. d. Specified Project Section Interest Bearing No. Specified Project Memorandum Account* (34) Antelope Transmission Projects Memorandum Account Yes (35) Not Used (36) Wireless Fidelity Costs Memorandum Account Yes (37) Residential Service Disconnection Memorandum Account (RSDMA) Yes (38) Tax Accounting Memorandum Account (TAMA) Yes (39) Renewables Portfolio Standard Costs Memorandum Account Yes (40) Greenhouse Gas (GHG) Customer Outreach and Education Yes Memorandum Account (GHGCO&EMA) (41) Not Used (42) Department of Energy Litigation Memorandum Account Yes (43) Not Used (44) Project Development Division Memorandum Account (PDDMA) Yes (45) California Solar Initiative (CSI) Measurement and Evaluation (M&E) Yes Expenses Memorandum Account (CSI M&E MA) (46) Mohave SO2 Allowance Revolving Fund Memorandum Account (MSARFMA) Yes (47) Energy Division Director s Peer Review Group Memorandum Account Yes (PRGMA) (48) Greenhouse Gas (GHG) Administrative Costs Memorandum Yes Account (GHGACMA) (49) Four Corners Memorandum Account Yes (50) NEM Aggregation Billing Services Memorandum Account (NEMABSMA) Yes (51) Long-Term Procurement Plan Technical Assistance Yes Memorandum Account (LTAMA) (52) SONGS Technical Assistance Memorandum Account (STAMA) Yes (53) Fire Hazard Prevention Memorandum Account (FHPMA) Yes (54) San Onofre Nuclear Generating Station Outage Memorandum Yes Account (SONGSOMA) (55) San Onofre Nuclear Generating Station Memorandum Account (SONGSMA) Yes (56) NEIL Net Litigation Memorandum Account Yes (57) Not Used * Interest shall accrue monthly to interest-bearing Memorandum Accounts by applying the Interest Rate to the average of the beginning and ending balance. Advice 3314-E R.O Nichols Date Filed Nov 25, 2015 Decision Senior Vice President Effective Jan 1, H18

8 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 4 N. MEMORANDUM ACCOUNTS 2. Definitions. e. Catastrophic Event: A Catastrophic Event is an event which is declared a disaster by competent state or federal authorities. 3. Self-Generation Program Incremental Cost (SGPIC) Memorandum Account: The purpose of the SGPIC Memorandum Account is to track the recorded incremental self-generation program costs and authorized distribution revenue requirement recorded in the Base Revenue Requirement Balancing Account (BRRBA) associated with SCE s Self-Generation Incentive Program. SGPIC Authorized Annual Funding Levels: Year Amount Authority 2011 $28 million D $28 million D * $28 million D * $28 million D $28 million D (N) *Pursuant to OP 2 of D , the Energy Division will submit an SGIP budget report for 2013 and 2014 to the Administrative Law Judge (ALJ) and assigned Commissioner containing recommendations on potential adjustments to the 2013 and 2014 authorized revenues. This report is due by March 15, 2013 or as modified by the ALJ. Monthly entries to the SGPIC Memorandum Account shall be determined as follows: I. A debit entry to reflect the actual incremental program costs associated with the Self-Generation Incentive Program; and II. A credit entry to record 1/12 th of the Authorized Annual Funding Level for Self-Generation Incentive Program. Any under-collection or over-collection recorded in a month may be carried over from month-to-month over the duration of the Self-Generation Incentive Program. Interest shall accrue to the SGIP Memorandum Account by applying the three-month, commercial paper rate (as published in the Federal Reserve Statistical Release, G.13, or its successor publication) to the average of the beginning and ending balance. Advice 3155-E Megan Scott-Kakures Date Filed Dec 24, 2014 Decision Vice President Effective Jan 1, H13 Jan 01, 2015

9 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 6 N. MEMORANDUM ACCOUNTS 5. Reliability Costs Memorandum Account (RCMA) The Reliability Costs Memorandum Account (RCMA) is established consistent with the direction provided by the CPUC in D The purpose of the RCMA is to record reliability-related costs that SCE incurs associated with the requirements of D that the Federal Energy Regulatory Commission (FERC) does not allow to be included in FERC-jurisdictional rates. SCE shall maintain the RCMA by making monthly entries as follows: a. A debit entry equal to reliability-related costs incurred by SCE associated with the requirements in D ; b. A credit entry equal to reliability-related costs associated with the requirements of D that are reflected in SCE s authorized FERCjurisdictional rates; and c. A entry equal to interest expense on the average of the account balance at the beginning of the month, and the balance after entries a and b above, multiplied by the Interest Rate (divided by twelve); Disposition of amounts recorded in the RCMA shall be determined in an appropriate Energy Resource Recovery Account (ERRA) proceeding. 6. NEM Online Application System Memorandum Account (NEMOASMA) a. Purpose The purpose of the Net Energy Metering (NEM) Online Application System Memorandum Account (NEMOASMA) is to track the costs SCE incurs to establish an online application system for processing applications for interconnection under SCE s NEM tariffs, pursuant to Decision (D.) b. Operation of the NEMOASMA Monthly entries to the NEMOASMA shall be determined as follows: 1. Debit entries equal to the recorded capital-related revenue requirement and Operation and Maintenance (O&M) expenses incurred by SCE to develop and establish an online application portal, including but not limited to the development of the necessary information technology infrastructure and behind-the-scenes tools, for processing applications for interconnection under SCE s NEM tariffs. 2. An entry to record interest expense by applying the Interest Rate to the average monthly balance in the NEMOASMA. c. Review and Disposition Pursuant to Ordering Paragraph 4 of D , SCE may seek recovery of the amounts tracked in the NEMOASMA in its respective General Rate Case (GRC) proceeding. (N) (N) Advice 3162-E Megan Scott-Kakures Date Filed Jan 12, 2015 Decision Vice President Effective Feb 11, H13

10 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 9 N. MEMORANDUM ACCOUNTS 8. Results Sharing Memorandum Account The purpose of the Results Sharing Memorandum Account (RSMA) is to annually compare the authorized and actual Results Sharing expenses paid out for 2015, 2016 and 2017 and to record the difference pursuant to D a. SCE shall maintain the RSMA by making entries at the end of each month as follows: 1. A debit entry for the actual Results Sharing amount paid out after capitalization. 2. A credit entry equal to the result of multiplying the authorized amount for Results Sharing by the applicable (Distribution / Generation) MDP as set forth in Preliminary Statement YY, Base Revenue Requirement Balancing Account (BRRBA) after capitalization. Total Company Authorized Results Sharing Before Capitalization In Thousands (N) Dollars Dollars Dollars Generation 9,054 9,765 10,037 Transmission & Distribution 33,892 36,554 37,572 Customer Service 19,584 21,122 21,710 Administrative & General 31,573 34,053 35,001 Total Before Capitalization 94, , ,320 (N) Interest shall accrue monthly by applying one-twelfth of the Federal Reserve three-month Commercial Paper Rate Non-Financial, from Federal Reserve Statistical Release H.15 (expressed as an annual rate) to the average monthly balance. If in any month a non-financial rate is not published, SCE shall use the Federal Reserve three-month Commercial Paper Rate Financial. (D) Any underexpended CPUC Results Sharing balance, as recorded in the RSMA, shall be transferred to the BRRBA annually and reviewed in the annual April 1 st ERRA reasonableness proceeding. Advice 3314-E R.O Nichols Date Filed Nov 25, 2015 Decision Senior Vice President Effective Jan 1, H9

11 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 33 N. MEMORANDUM ACCOUNTS 30. NOT USED (D) Advice 3172-E R.O. Nichols Date Filed Feb 6, 2015 Decision Senior Vice President Effective Feb 6, H16 E-4723

12 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 35 N. MEMORANDUM ACCOUNTS 30. NOT USED (D) Advice 3172-E R.O. Nichols Date Filed Feb 6, 2015 Decision Senior Vice President Effective Feb 6, H14 E-4723

13 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 46 N. MEMORANDUM ACCOUNTS 38. Tax Accounting Memorandum Account (TAMA) a. Purpose: The purpose of the two-way Tax Accounting Memorandum Account (TAMA) is to track the impact on the Authorized CPUC Jurisdictional Revenue Requirement as adopted in Decision (D.) resulting from: (1) any income tax accounting method change associated with the Internal Revenue Service (IRS) or California Franchise Tax Board (CFTB) for tax years 2015 through 2017, (2) any changes in Federal or California tax law, final or temporary regulations or other administrative guidance that impacts the determination of depreciation and/or repair deductions for tax years (including, but not limited to, the impact from the Tax Increase Prevention Act of 2014 on years and the impact from the Protecting Americans from Tax Hikes Act (PATH) of 2015), (3) the difference between authorized and recorded Federal and California non-pole loading net repair deductions for , (4) any adjustments arising from audits, administrative appeals proceeding or litigation impacting items 1-3 above and (5) a change in authorized revenue requirements as determined by the CPUC, if any, resulting from an IRS private letter ruling regarding compliance with normalization regulations. The TAMA shall remain open until the IRS and CFTB audit periods for tax years are closed statutorily. The account may only be closed upon Commission approval of such a request. b. Definitions: (1) CPUC Jurisdictional Authorized TAMA Revenue Requirement The authorized TAMA CPUC Jurisdictional Revenue Requirement (reflecting net repair deductions and the associated income tax expense gross-up) constitutes the revenue requirement amounts adopted by the Commission in SCE s 2015 General Rate Case D for The post-test year revenue requirement amounts (including tax repair deductions and income tax expense) shall be set forth in the Post Test Year Ratemaking advice letter submitted annually to the Commission by December 1. Effective Date $000 Authorized Revenue Requirement January 1, 2015 $5,182,297 January 1, 2016 $5,385,537 January 1, 2017 TBD (N) (N) Advice 3314-E-B R.O. Nichols Date Filed Mar 18, 2016 Decision Senior Vice President Effective Nov 25, H8

14 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 56 N. MEMORANDUM ACCOUNTS 41. Not Used (D) Advice 3314-E R.O Nichols Date Filed Nov 25, 2015 Decision Senior Vice President Effective Jan 1, H10

15 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 58 N. MEMORANDUM ACCOUNTS 43. Not Used (D) Advice 3314-E R.O Nichols Date Filed Nov 25, 2015 Decision Senior Vice President Effective Jan 1, H10

16 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 59 N. MEMORANDUM ACCOUNTS 44. Project Development Division Memorandum Account (PDDMA) The purpose of the Project Development Division Memorandum Account is to track the difference between Project Development Division (PDD) recorded non-labor support costs and PDD non-labor forecast, authorized in D The Commission adopted a forecast in D as follows: Table A Project Development Division Forecast ($000) $2,690 $2,717 TBD (D)(N) (D)(N) The recorded costs in PDDMA shall exclude costs related to proposed project developments. 1. Entries to the PDD shall be made monthly as follows: a. A debit entry for recorded non-labor PDD support expenses including, but not limited, to the following: (1) identifying locations for new generation; (2) evaluating generation technologies; (3) tracking regulatory and legislative generation-related initiative; (4) the development of the best option outside negotiation (BOON) for future generation need; (5) resource planning and request for offer (RFO) development and evaluation. b. A credit entry equal to the PDD Forecast multiplied by the generation MDPs included in Preliminary Statement YY, Base Revenue Requirement Balancing Account (BRRBA). Interest shall accrue monthly by applying one-twelfth of the Federal Reserve threemonth Commercial Paper Rate Non-Financial, from Federal Reserve Statistical Release H.15 (expressed as an annual rate) to the average monthly balance. If in any month a non-financial rate is not published, SCE shall use the Federal Reserve three-month Commercial Paper Rate Financial. Reasonableness of amounts recorded in the PDDMA shall be determined in SCE s April 1 st ERRA Reasonableness proceedings. Recorded PDD costs found reasonable shall be transferred to the Base Revenue Requirement Balancing Account (BRRBA) on an annual basis. Advice 3314-E R.O Nichols Date Filed Nov 25, 2015 Decision Senior Vice President Effective Jan 1, H9

17 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E Sheet 64 N. MEMORANDUM ACCOUNTS 53. Fire Hazard Prevention Memorandum Account a. Purpose The purpose of the Fire Hazard Prevention Memorandum Account (FHPMA) is to record the increase in costs incurred related to fire hazard prevention in compliance with Phase 1 D , Phase 2 D , and R These costs may include the following expenses: (1) vegetation management activities to reduce risk of fires; (2) cost of vegetation maintenance program, inspection, and patrolling requirements; (3) costs associated with designing, constructing, and maintaining facilities to mitigate fire hazards in high speed wind areas; and (4) other costs as required in order to implement Phase 3 of R D , Phase 3 of R authorizes SCE to record 41% of up to $500K consistent with D to develop Fire Map 1. R , the successor to R (D ) authorizes SCE to record 43.4% of up to $500K to develop Fire Map 2. (N) (N) b. Definitions: Interest Rate The Interest Rate shall be one-twelfth of the Federal Reserve three-month Commercial Paper Rate Non-Financial, from Federal Reserve Statistical Release H. 15 (expressed as an annual rate). If in any month a non-financial rate is not published, SCE shall use the Federal Reserve three-month Commercial Paper Rate Financial. Advice 3247-E R.O. Nichols Date Filed Jul 17, 2015 Decision Senior Vice President Effective May 7, H16

18 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 64 N. MEMORANDUM ACCOUNTS 48. Greenhouse Gas (GHG) Administrative Costs Memorandum Account (GHGACMA) a. Purpose The purpose of the Greenhouse Gas (GHG) Administrative Costs Memorandum Account (GHGACMA) is to record the initial and on-going administrative costs incurred in order to implement the Commission-adopted GHG revenue allocation methodology, pursuant to D b. Operation of the GHGACMA Monthly entries to the GHGACMA shall be determined as follows: 1. Debit entries equal to the recorded Operation and Maintenance (O&M) and capital-related revenue requirements incurred for all incremental administrative activities SCE is required to undertake to implement the Commission-adopted GHG allowance revenue allocation methodology. The capital-related revenue requirements shall include depreciation expense, return on rate base, federal and state income taxes, and property taxes. These O&M and capital costs may include implementation and on-going costs, related, but not limited, to: a. System and billing upgrades in order to track GHG costs and revenues, and b. On-going administrative costs necessary to distribute GHG revenues to the appropriate customer groups, and 2. Debit entries equal to recorded SCE-specific customer outreach and education costs, and 3. Debit entries equal to SCE s share of recorded expenses associated with reimbursements to the Commission s Energy Division in retaining a consultant to undertake an evaluation of the possible expansion of the EITE designation, and 4. An entry to record interest expense by applying the Interest Rate to the average monthly balance in the GHGACMA.. c. Disposition GHG administrative costs as set forth above are to be funded by GHG allowance revenues through the operation of the GHG Revenue Balancing Account commencing with the implementation of a Commission-adopted GHG revenue allocation methodology. Any remaining administrative funds at the end of a calendar year must be rolled over for use in subsequent years. d. Review Procedures Pursuant to D , reasonableness of amounts recorded in the GHGACMA shall be determined in SCE s annual Energy Resource Recovery Account (ERRA) Forecast application. Advice 3182-E R.O. Nichols Date Filed Feb 23, 2015 Decision Senior Vice President Effective Mar 2, H13

19 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 65 N. MEMORANDUM ACCOUNTS 48. Greenhouse Gas (GHG) Administrative Costs Memorandum Account (GHGACMA). c. Disposition GHG administrative costs as set forth above are to be funded by GHG allowance revenues through the operation of the GHG Revenue Balancing Account commencing with the implementation of a Commission-adopted GHG revenue allocation methodology. Any remaining administrative funds at the end of a calendar year must be rolled over for use in subsequent years. d. Review Procedures 49. Not Used Pursuant to D , reasonableness of amounts recorded in the GHGACMA shall be determined in SCE s annual Energy Resource Recovery Account (ERRA) Forecast application. (D) Advice 3322-E R.O. Nichols Date Filed Dec 3, 2015 Decision Senior Vice President Effective Dec 3, H8

20 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E E PRELIMINARY STATEMENT Sheet 65 N. MEMORANDUM ACCOUNTS. 48. Greenhouse Gas (GHG) Administrative Costs Memorandum Account (GHGACMA) c. Disposition GHG administrative costs as set forth above are to be funded by GHG allowance revenues through the operation of the GHG Revenue Balancing Account commencing with the implementation of a Commission-adopted GHG revenue allocation methodology. Any remaining administrative funds at the end of a calendar year must be rolled over for use in subsequent years. d. Review Procedures Pursuant to D , reasonableness of amounts recorded in the GHGACMA shall be determined in SCE s annual Energy Resource Recovery Account (ERRA) Forecast application. 49. Four Corners Memorandum Account a. Purpose: The purpose of the Four Corners Memorandum Account (FCMA) is to track: (1) recorded Capital-related Expenses, (2) Operating Expenses associated with the Four Corners Generating Station (Four Corners) including contractual overheads paid to Arizona Public Service (APS); and (3) SCE oversight expenses and insurance expenses paid by SCE. b. Definitions: (1) Capital-related Expenses For purposes of making monthly entries to the FCMA, capital-related expenses include: (1) depreciation expense based on the currently adopted remaining life; (2) return based on the currently authorized rate of return on rate base; (3) taxes based on income, including appropriate income taxrelated adjustments, deferred income tax expense, and property tax expense; and (4) materials and supplies. Initially, Capital-related expenses are based on the net investment at September 30, (L) (L) (L) Advice 3178-E R.O. Nichols Date Filed Feb 17, 2015 Decision Senior Vice President Effective Mar 19, H15

21 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 66 N. MEMORANDUM ACCOUNTS 49. Not Used (D) Advice 3322-E R.O. Nichols Date Filed Dec 3, 2015 Decision Senior Vice President Effective Dec 3, H8

22 Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E E PRELIMINARY STATEMENT Sheet 66 N. MEMORANDUM ACCOUNTS 49. Four Corners Memorandum Account b. Definitions: (2) Operating Expenses For purposes of making monthly entries to the FCMA, Four Cornersrelated Operating Expenses include: (a) (b) (c) (d) SCE s share of Operation and Maintenance (O&M) expenses billed by APS (excluding fuel and fuel-related costs recorded in ERRA); SCE share of contractual overheads billed by APS based on APS Administrative & General (A&G) (labor and nonlabor), Pension & Benefits (P&B), and payroll tax rates. SCE oversight expenses for oversight of SCE s ownership share of Four Corners, including regular review of APS budget performance and operating and maintenance practices. Property and liability insurance paid by SCE. (L) (L) (3) Rate of Return on Rate Base The rate of return on SCE s rate base shall be the currently authorized rate of return adopted in SCE s most recent Cost of Capital decision. c. Operations of the FCMA Entries in the FCMA shall be made on a monthly basis as follows: (1) Debit entry equal to recorded Capital-related Expenses; (2) Plus: debit entry equal to recorded Operating Expenses; (3) Equals: the monthly (Over)/Under Collection. Interest shall accrue monthly to the FCMA by applying the Interest Rate to the average of the beginning-of-the-month and end-of-the-month balance in the FCMA. d. Review Procedures Reasonableness of amounts recorded in the FCMA shall be determined in SCE s annual April ERRA review proceeding. Beginning on January 1, 2014, SCE shall transfer any (over)/undercollection in the FCMA annually to the generation subaccount of BRRBA to be recovered from or returned to customers. Advice 3178-E R.O. Nichols Date Filed Feb 17, 2015 Decision Senior Vice President Effective Mar 19, H12

23 Southern California Edison Original Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Cal. PUC Sheet No. PRELIMINARY STATEMENT Sheet 85 N. MEMORANDUM ACCOUNTS 57. GRC Revenue Requirement Memorandum Account (GRC RRMA) a. Purpose SCE is authorized to establish a memorandum account to track the revenue requirement that SCE has requested in its 2015 GRC Application (A.) from January 1, 2015 to the date a final decision is adopted in this proceeding. 1 b. Operation of the GRC RRMA (1) An entry for SCE s currently authorized GRC-related revenue requirement shall be made each month. SCE s currently authorized monthly revenue requirement shall include the: (a) (b) Authorized Base Revenue Requirement (ABRR) as reflected in the Base Revenue Requirements Balancing Account (BRRBA), separated into SCE s authorized distribution, generation base and new system generation revenue requirements. Plus applicable recorded revenue requirements approved by the Commission to be included in the 2015 GRC ABRR that are not included in the 2012 GRC ABRR. (2) When the Commission authorizes a 2015 revenue requirement in A , that amount will be prorated by the monthly distribution percentages (MDPs) and compared to the GRC-related revenue requirement from (1) above to determine the balance, upon Commission approval, that will either be recovered from or returned to customers. (3) An entry to remove the timing difference between the current level of service fees and the implementation date of the revised service fees. This entry will be calculated by taking the difference between (1) the annual service fee Other Operating Revenue (OOR) ultimately authorized in the 2015 GRC decision; and (2) the annual service fee OOR that is currently authorized. c. Disposition of the Balance The GRC RRMA balance shall be transferred to the Base Revenue Requirement Balancing Account (BRRBA) in accordance with the decision issued in A Interest shall accrue to the GRC RRMA by applying the Interest Rate to the average of the beginning and ending account balance. 1 March 27, 2014 Joint Scoping Memo and Ruling of Assigned Commissioner and Assigned Administrative Law Judges, section 7 and ruling paragraph 8. Advice 3146-E Megan Scott-Kakures Date Filed Dec 12, 2014 Decision Vice President Effective Jan 1, H15

24 Southern California Edison Original Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Cal. PUC Sheet No. PRELIMINARY STATEMENT Sheet 86 N. MEMORANDUM ACCOUNTS 58. Green Tariff Shared Renewables (GTSR) Administrative Costs Memorandum Account (GTSRACMA) a. Purpose The purpose of the Green Tariff Shared Renewables (GTSR) Administrative Costs Memorandum Account (GTSRACMA) is to record the difference between the revenues collected through the GTSR Administrative Charge and initial and on-going incremental administrative costs incurred in order to implement the Commission-adopted GTSR program, pursuant to D The GTSR program consists of both a Green Tariff option and an Enhanced Community Renewables (ECR) option. b. Operation of the GTSRACMA Monthly entries to the GTSRACMA shall be determined as follows: 1. A credit entry equal to the GTSR Administrative Charge recorded revenues, 2. Debit entries equal to the recorded incremental Operation and Maintenance (O&M) expense incurred for all incremental administrative activities SCE is required to undertake to implement the Commission-adopted GTSR program. O&M recorded expenses shall include labor and labor overhead loadings, material and contract costs. These O&M costs may include up-front implementation and on-going costs, related, but not limited, to: a. I.T.-related system modifications, including website and billing enhancements, on-line program enrollment capabilities (up-front SCE.COM modifications), b. Customer Communications Center training and job aids, c. Program management, and d. Enrollment processing. Advice 3189-E R.O. Nichols Date Filed Mar 10, 2015 Decision Senior Vice President Effective Apr 9, H16

25 Southern California Edison Original Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Cal. PUC Sheet No. PRELIMINARY STATEMENT Sheet 87 N. MEMORANDUM ACCOUNTS 58. Green Tariff Shared Renewables (GTSR) Administrative Costs Memorandum Account (GTSRACMA) b. Operation of the GTSRACMA 3. The Interest Rate shall be one-twelfth of the Federal Reserve threemonth Commercial Paper Rate Non-Financial, from Federal Reserve Statistical Release H.15 (expressed as an annual rate). If in any month a non-financial Rate is not published, SCE shall use the Federal Reserve three-month Commercial Paper Rate Financial. All recorded, incremental labor costs shall include provisions for overhead loadings on direct labor dollars to account for items such as benefits, results sharing and payroll taxes. The overhead loading factors shall be based on authorized GRC loading factor rates.. c. Disposition In SCE s annual Energy Resources Recovery Account (ERRA) Forecast proceedings, SCE will include any prior year over-collection or undercollection in the GTSRACMA (i.e. the true-up of recorded costs and revenues) in the forecast of the GTSR Administrative Charge, which may include resetting the forecast Administrative Charge to account for any prior year balance by adjusting the amortization of the remaining uncollected costs through the end of the GTSR program. d. Review Procedures Pursuant to D , reasonableness of amounts recorded in the GTSRACMA shall be determined in SCE s annual ERRA Review proceedings. Advice 3189-E R.O. Nichols Date Filed Mar 10, 2015 Decision Senior Vice President Effective Apr 9, H16

26 Southern California Edison Original Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Cal. PUC Sheet No. PRELIMINARY STATEMENT Sheet 88 N. MEMORANDUM ACCOUNTS 59. Green Tariff Marketing, Education & Outreach Memorandum Account (GTME&OMA) a. Purpose The purpose of the Green Tariff Marketing, Education & Outreach (ME&O) Memorandum Account (GTME&OMA) is to record the difference between the revenues collected through the Green Tariff ME&O Charge and initial and ongoing incremental ME&O costs incurred in order to implement the Commissionadopted Green Tariff, pursuant to D The Green Tariff Shared Renewables (GTSR) program consists of both a Green Tariff option and an Enhanced Community Renewables (ECR) option. ME&O costs are to be tracked separately for the Green Tariff and ECR options. b. Operation of the GTME&OMA Monthly entries to the GTME&OMA shall be determined as follows: 1. A credit entry equal to the Green Tariff ME&O Charge recorded revenues, 2. Debit entries equal to the recorded incremental Operation and Maintenance (O&M) expense incurred for all incremental ME&O activities SCE is required to undertake to implement the Commission-adopted Green Tariff. O&M recorded expenses shall include labor and labor overhead loadings, material and contract costs. These O&M costs may include up-front implementation and on-going costs, related, but not limited, to: a. Broad-based marketing, including digital advertisements, flyers, and customer engagement communications, b. Target Marketing, including direct mail, marketing, and market research, and c. On-line Portal development. 3. The Interest Rate shall be one-twelfth of the Federal Reserve three-month Commercial Paper Rate Non-Financial, from Federal Reserve Statistical Release H.15 (expressed as an annual rate). If in any month a non-financial Rate is not published, SCE shall use the Federal Reserve three-month Commercial Paper Rate Financial. All recorded, incremental labor costs shall include provisions for overhead loadings on direct labor dollars to account for items such as benefits, results sharing and payroll taxes. The overhead loading factors shall be based on authorized GRC loading factor rates. Advice 3189-E R.O. Nichols Date Filed Mar 10, 2015 Decision Senior Vice President Effective Apr 9, H17

27 Southern California Edison Original Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Cal. PUC Sheet No. PRELIMINARY STATEMENT Sheet 89 N. MEMORANDUM ACCOUNTS 59. Green Tariff Marketing, Education & Outreach Memorandum Account (GTME&OMA) c. Disposition In SCE s annual Energy Resources Recovery Account (ERRA) Forecast proceedings, SCE will include any prior year over-collection or under-collection in the GTME&OMA (i.e. the true-up of recorded costs and revenues) in the forecast of the Green Tariff ME&O Charge, which may include resetting the forecast Green Tariff ME&O Charge to account for any prior year balance by adjusting the amortization of the remaining uncollected costs through the end of the GTSR program. d. Review Procedures Pursuant to D , reasonableness of amounts recorded in the GTME&OMA shall be determined in SCE s annual ERRA Review proceedings. Advice 3189-E R.O. Nichols Date Filed Mar 10, 2015 Decision Senior Vice President Effective Apr 9, H15

28 Southern California Edison Original Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Cal. PUC Sheet No. PRELIMINARY STATEMENT Sheet 90 N. MEMORANDUM ACCOUNTS 60. Enhanced Community Renewables Marketing, Education & Outreach Memorandum Account (ECRME&OMA) a. Purpose The purpose of the Enhanced Community Renewables (ECR) Marketing, Education & Outreach (ME&O) Memorandum Account (ECRE&OMA) is to record the difference between the revenues collected through the ECR ME&O Charge and initial and on-going incremental ME&O costs incurred in order to implement the Commission-adopted ECR program, pursuant to D The Green Tariff Shared Renewables (GTSR) program consists of both a Green Tariff option and an Enhanced Community Renewables (ECR) option. ME&O costs are to be tracked separately for the Green Tariff and ECR options. b. Operation of the ECRME&OMA Monthly entries to the ECRME&OMA shall be determined as follows: 1. A credit entry equal to the ECR ME&O Charge recorded revenues, 2. Debit entries equal to the recorded incremental Operation and Maintenance (O&M) expense incurred for all incremental ME&O activities SCE is required to undertake to implement the Commission-adopted ECR program. O&M recorded expenses shall include labor and labor overhead loadings, material and contract costs. These O&M costs may include up-front implementation and on-going costs, related, but not limited, to: a. Broad-based marketing, including digital advertisements, flyers, and customer engagement communications, b. Target Marketing, including direct mail, marketing, and market research, and c. On-line Portal development. Advice 3189-E R.O. Nichols Date Filed Mar 10, 2015 Decision Senior Vice President Effective Apr 9, H16

29 Southern California Edison Original Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Cal. PUC Sheet No. PRELIMINARY STATEMENT Sheet 91 N. MEMORANDUM ACCOUNTS 60. Enhanced Community Renewables Marketing, Education & Outreach Memorandum Account (ECRME&OMA) b. Operation of the ECRME&OMA 3. The Interest Rate shall be one-twelfth of the Federal Reserve three-month Commercial Paper Rate Non-Financial, from Federal Reserve Statistical Release H.15 (expressed as an annual rate). If in any month a non-financial Rate is not published, SCE shall use the Federal Reserve three-month Commercial Paper Rate Financial. All recorded, incremental labor costs shall include provisions for overhead loadings on direct labor dollars to account for items such as benefits, results sharing and payroll taxes. The overhead loading factors shall be based on authorized GRC loading factor rates.. c. Disposition In SCE s annual Energy Resources Recovery Account (ERRA) Forecast proceedings, SCE will include any prior year over-collection or under-collection in the ECRME&OMA (i.e. the true-up of recorded costs and revenues) in the forecast of the ECR ME&O Charge, which may include resetting the forecast ECR ME&O Charge to account for any prior year balance by adjusting the amortization of the remaining uncollected costs through the end of the GTSR program. d. Review Procedures Pursuant to D , reasonableness of amounts recorded in the ECRME&OMA shall be determined in SCE s annual ERRA Review proceedings. Advice 3189-E R.O. Nichols Date Filed Mar 10, 2015 Decision Senior Vice President Effective Apr 9, H14