(a) For purposes of this section, the following definitions apply:

1. (1) “Large electrical corporation” has the same meaning as defined in Section 3280.
2. (2) “Large gas corporation” means a gas corporation with 250,000 or more customer accounts within the state.

(b) By January 1, 2026, and each year thereafter, each large electrical corporation shall publish on its internet website, and provide to the commission, a visual representation of the cost categories included in residential electric rates for the succeeding calendar year that includes all of the following cost categories:

1. (1) Costs associated with electrical distribution grid infrastructure, not including costs associated specifically with wildfire mitigation.
2. (2) Costs associated with wildfire mitigation activities pursuant to Chapter 6 (commencing with Section 8385) of Division 4.1.
3. (3) Costs associated with the electrical transmission infrastructure, separating transmission costs in the jurisdiction of the commission from those in the jurisdiction of the Federal Energy Regulatory Commission.
4. (4) Costs due to energization, including pursuant to Article 14.5 (commencing with Section 931) of Chapter 4.
5. (5) Costs due to catastrophic events and emergencies.
6. (6) Costs due to net metering and net billing tariffs, including pursuant to Sections 2827 to 2827.10, inclusive.
7. (7) Costs due to commodity prices, including natural gas.
8. (8) Costs due to energy efficiency programs, including programs established pursuant to Sections 379.5, 381, 382, 399.4, and 399.8.
9. (9) Costs due to insurance, including self-insurance.
10. (10) Costs due to metering and billing.
11. (11) Costs due to taxes.
12. (12) Costs due to unrecovered arrearages.
13. (13) Any other cost categories, as determined by the commission.

(c) On or before January 1, 2026, and each year thereafter, each large gas corporation shall publish on its internet website, and provide to the commission, a visual representation of the cost categories included in residential gas rates for the succeeding calendar year that includes all of the following cost categories:

1. (1) Costs associated with gas distribution grid infrastructure.
2. (2) Costs associated with gas transmission infrastructure, separating transmission costs in the jurisdiction of the commission from those in the jurisdiction of the Federal Energy Regulatory Commission.
3. (3) Costs due to catastrophic events and emergencies.
4. (4) Costs due to commodity prices, including natural gas.
5. (5) Costs due to energy efficiency programs, including programs established pursuant to Sections 379.5, 382, and 399.4.
6. (6) Costs due to insurance.
7. (7) Costs due to metering and billing.
8. (8) Costs due to taxes.
9. (9) Costs due to unrecovered arrearages.
10. (10) Any other cost categories, as determined by the commission.