California Code, Public Utilities Code - PUC § 740.23

(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:

(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.