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Under the CPUC’s Rule 20, undergrounding projects are initiated by a governmental agency (e.g., city, county), developer or individual customer. It is financed by utility rate money, combined rate funds and local tax proceeds, or private funds depending on whether Rule 20A, Rule 20B or Rule 20C provisions apply. Non-rule 20 undergrounding projects are driven by SCE’s assessment through the wildfire mitigation plan to lower wildfire risk in a specific area.