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80
PART II
ITEM 8.FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
The changes, net of income tax, in PG&E Corporation’s accumulated other comprehensive income (loss) for the year
ended December 31, 2014 consisted of the following:
(inmillionsnetofincometax)
Pension
Benefits
Other
Benefits
Other
Investments Total
Beginningbalance ()  
Othercomprehensiveincomebeforereclassifications
Changeininvestments
(netoftaxesofandrespectively) - -
Unrecognizednetactuarialloss
(netoftaxesofandrespectively) ()()-()
Unrecognizedpriorservicecost
(netoftaxesofandrespectively) - -
Regulatoryaccounttransfer
(netoftaxesofandrespectively)   - 
Amountsreclassifiedfromothercomprehensiveincome
Amortizationofpriorservicecost
(netoftaxesofandrespectively)()   - 
Amortizationofnetactuarialloss
(netoftaxesofandrespectively)()  -
Regulatoryaccounttransfer
(netoftaxesofandrespectively)() ()()-()
Realizedgainoninvestments
(netoftaxesofandrespectively) - - ()()
Netcurrentperiodothercomprehensiveloss () - () ()
Endingbalance ()    
() Thesecomponentsareincludedinthecomputationofnetperiodicpensionandotherpostretirementbenefitcosts(SeeNote
belowforadditionaldetails)
With the exception of other investments, there was no material dierence between PG&E Corporation and the Utility
for the information disclosed above.
New Accounting Pronouncements
Recognition and Measurement of Financial Assets
and Financial Liabilities
In January 2016, the FASB issued ASU No. 2016-01, Financial
Instruments—Overall (Subtopic 825-10): Recognition and
Measurement of Financial Assets and Financial Liabilities,
which amends guidance to help improve the recognition
and measurement of financial instruments. The ASU will be
eective for PG&E Corporation and the Utility on January 1,
2018. PG&E Corporation and the Utility are currently
evaluating the impact the guidance will have on their
consolidated financial statements and related disclosures.
Balance Sheet Classification of Deferred Taxes
In November 2015, the FASB issued ASU No. 2015-17,
Income Taxes (Topic 740): Balance Sheet Classification of
Deferred Taxes, which amends existing guidance on the
presentation of deferred income tax assets and liabilities.
The amendments in the ASU require that all deferred
tax liabilities and assets be classified as noncurrent on
the balance sheet. This ASU will be eective for PG&E
Corporation and the Utility on January 1, 2017, with earlier
adoption permitted. PG&E Corporation and the Utility
have implemented this standard as of the year ended
December 31, 2015 on a prospective basis and the prior
periods have not been retrospectively adjusted.
Fair Value Measurement
In May 2015, the FASB issued ASU No. 2015-07, Fair
Value Measurement (Topic 820): Disclosures for
Investments in Certain Entities That Calculate Net Asset
Value per Share (or Its Equivalent), which removes the
requirement to categorize within the fair value hierarchy
all investments measured using net asset value per share
as a practical expedient. The ASU became eective for
PG&E Corporation and the Utility on January 1, 2016.
This standard will be adopted for related disclosures in
the first quarter of 2016 and will not have an impact on
the consolidated financial statements.
Accounting for Fees Paid in a Cloud Computing
Arrangement
In April 2015, the FASB issued ASU No. 2015-05, Intangibles –
Goodwill and Other – Internal-Use Software (Subtopic
350-40): Customer’s Accounting for Fees Paid in a Cloud