					Anticipated
	Three Months		Cumulative		Future
	Ended		Charges		Financial			Total
(in millions)	March 31, 2015		March 31, 2015		Impact			Amount
Fine payable to the state (1)	$	100	$	300	$	-	$		300
Customer bill credit		400		400		-			400
Charge for disallowed capital (2)		53		53		636			689
Disallowed revenue for pipeline safety
expenses (3)		-		-		161			161
CPUC estimated cost of other remedies (4)		-		20		30			50
Total Penalty Decision fines and remedies
recorded	$	553	$	773	$	827	$		1,600

(1) The Utility increased its accrual from $200 million at December 31, 2014 to $300 million at March 31, 2015.

(2) The Penalty Decision prohibits the Utility from recovering certain expenses and capital spending associated with pipeline safety-related projects and programs that the CPUC will identify in the final decision to be issued in the Utility’s 2015 GT&S rate case. The Utility estimates that approximately $53 million of capital spending in the three months ended March 31, 2015 is probable of disallowance, subject to adjustment based on the final 2015 GT&S rate case decision.

(3) These costs are being expensed as incurred. Future GT&S revenues will be reduced for these unrecovered expenses.

(4) In the Penalty Decision, the CPUC estimates that the Utility would incur $50 million to comply with the other remedies in the Penalty Decision, including $30 million to reimburse the CPUC for the costs of future audits. Remedial costs are expensed as incurred. Other than the refund of CPUC audit costs, the majority of the remedies have been completed or are underway and the associated costs have already been incurred.