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incentive costs associated with incentive -based programs. These costs include <br />engineering project management, customer support, certain sub - programs (e.g., Energy <br />Audits and Continuous Energy Improvement), market transformation and long term <br />strategic plan support. <br />31 February, 2006 ALJ Ruling in R.01 -08 -028 on reporting requirements for the utility <br />energy efficiency programs. <br />(p. 5 7 <br />We therefore clarifij here that we accept utility categorization of program planning, <br />design and project management costs as direct implementation non - incentive costs and <br />direct our staff to issue a revised guideline describing the details of administrative costs <br />versus direct implementation costs. <br />[Ordering Paragraph #13c] <br />Non - resource costs (excluding non - resource direct implementation costs) are set at 20 <br />of the total adopted energy efficiency budgets; <br />01 -01 -2013 Proprietary & Confidential Page E -10 <br />