Pacific Bell Telephone Company/ At&T, Inc., Permissibly Self-Insured, Administered By Sedgwick Claims Management Services, Thomas Ertzman (Decedent) Akshara Ertzman (Widow/Applicant), WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIATHOMAS ERTZMAN (Decedent) AKSHARA ERTZMAN (Widow/Applicant),Applicant,vs.PACIFIC BELL TELEPHONE COMPANY/ AT&T, INC., permissibly self-insured, administered by SEDGWICK CLAIMS MANAGEMENT SERVICES,Defendants.Case No. ADJ9726199(Los Angeles District Office)OPINION AND ORDER DISMISSING PETITION FOR RECONSIDERATION Defendant seeks reconsideration of our Opinion and Order Granting Petition for Reconsideration (Opinion) issued on January 31, 2017 wherein we granted defendant’s petition for reconsideration of the Findings and Order (F&O) issued by a workers’ compensation administrative law judge (WCJ) November 10, 2016, rescinded the F&O, and returned the matter to the WCJ for further proceedings. Defendant contends that applicant did not meet her burden to show that her deceased spouse would be entitled to higher earnings and therefore the WCAB did not have a duty to develop the record and that, as a result, its due process rights were violated. We have considered the allegations in the Petition. Based upon our review of the record, for the reasons stated in the Opinion, which we adopt and incorporate, and for the reasons set forth below, we will dismiss the Petition.DISCUSSION First, we note that a party may seek reconsideration of a final order, decision or award. (Lab. Code, §§ 5900, subd. (a), 5902.) An order which does not dispose of the substantive rights or liabilities , of those involved in the case is not a final order. (Safeway Stores, Inc. v. Workers’ Comp. Appeals Bd. (Pointer) (1980) 104 Cal.App.3d 528 [45 Cal.Comp.Cases 410]; Kaiser Foundation Hospitals v. Workers’ Comp. Appeals Bd. (Kramer) (1978) 82 Cal.App.3d 39 [43 Cal.Comp.Cases 661].) Interim procedural orders or orders reg
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