Pub. Util. Code, § 740.23

(a) For purposes of this section, “utility” means an electrical corporation or a gas corporation.

(b) As a part of its general rate case, a utility shall report to the commission all of the following:

(1) For any work category, the amount authorized for the test year in the last general rate case and the amount authorized based on escalation for the last year of the prior general rate case.

(2) For any work category, the actual recorded amounts during the past 10 years split between labor and nonlabor costs and between capital and expenses.

(3) For any asset repair, installation, or replacement work, the number of units installed, repaired, or replaced during the past 10 years.

(4) The authorized and actual rate of return and return on equity for the past 10 years.

(5) For distribution capacity, all of the following:

(A) The projects included in the forecast submitted in the prior general rate case.

(B) The projects actually conducted so far in the prior general rate case or planned to be started during the prior general rate case cycle.

(C) Which projects included in the forecast submitted in the prior general rate case are included in the forecast for the pending general rate case.

(D) Which projects included in the prior general rate case have been canceled or indefinitely delayed and the reasons for the cancellation or delay.

(6) A breakdown by program of any capital costs included in the pending general rate case that exceed previously authorized levels or that have not been previously found to be reasonable.