Incremental Cost Balancing Accounts. Great Oaks has three statutory incremental balancing accounts authorized under Public Utilities Code §792.5: Pump Tax, Non-Agricultural Service; Pump Tax, Agricultural Service; and Purchased Power. All three of the incremental cost balancing accounts are just and reasonable in light of Standard Practice U-27-W. These accounts were authorized in the previous rate case.15 The Settling Parties agree that Great Oaks is authorized to amortize the balances in these accounts following a final decision issued in this proceeding through a Tier 2 advice letter filing. The balances in these accounts may be combined with balances in other authorized memorandum and balancing accounts for purposes of amortization, as appropriate. References: A.00-00-000 Application, pp. 7 – 9; Exhibit GOWC-5, pp. 43 – 50; Exhibit CA-1, pp. 8-1 to 8-12.
