# Contents of GCA Filings

**Citation:** 4 CCR 723-4 Rule 4604  
**Type / status:** regulation / current  
**Agency:** Colorado Public Utilities Commission  
**Effective:** Not stated  
**Published:** Not stated

(a) A GCA filing shall meet the following requirements. (I) Every GCA filing shall contain attachments 1 through 9. The attachments shall meet the requirements set out in this rule. (II) The attachments shall be organized in a manner that specifically references, and responds to, the requirements co

## Document text

(a) A GCA filing shall meet the following requirements.
(I) Every GCA filing shall contain attachments 1 through 9. The attachments
shall meet the requirements set out in this rule.
(II) The attachments shall be organized in a manner that specifically
references, and responds to, the requirements contained in each
subparagraph of this rule.
(III) Attachments 2, 3, 5, and 6 shall be provided in executable format with all
cell formulas intact, using spreadsheet software that is compatible with
software used by Commission staff.
(IV) Cross-referenced and footnoted work-papers fully explaining the amounts
shown in each attachment shall be submitted and provided to Commission
staff at the same time as the application. Work-papers shall be provided in
executable format with all cell formulas intact, using spreadsheet software
that is compatible with software used by Commission staff.
(V) The filing shall cross-reference the proceeding numbers of the associated
GPP submittals.
(VI) An explanation of all pro forma adjustments shall be provided, if
applicable.
(b) GCA attachment No. 1 - GCA summary. This attachment shall clearly illustrate all
of the following principles.
(I) The impact the utility’s currently effective GCA has on each sales gas
customer class and, when applicable, the gas transportation rate class on
a total dollar and mil ($0.001, minimum) per Mcf or Dth basis.

(II) The impact the utility’s proposed GCA has on each sales gas customer
class and, when applicable, gas transportation rate class on a total dollar
and mil ($0.001, minimum) per Mcf or Dth basis; and
(III) The percent change in total bill for a customer of average usage for each
sales gas customer class. This percent change in total bill calculation shall
include an itemization of the monthly service and facility charge, base
rates and GCA commodity components, and all other tariff charges on the
customer bill.
(c) GCA attachment No. 2 - Current Gas Cost Calculation. This attachment shall
contain the calculation of the current gas cost and shall provide month-by-month
information with respect to the forecasted gas commodity cost, forecasted gas
purchase quantity, forecasted market prices, forecasted upstream service cost,
and forecasted sales gas quantity. The utility shall present all such information in
a format comparable with, and corresponding to, the information forecasted in
the utility’s GPP, as required pursuant to rule 4606.
(I) The utility shall calculate current gas cost at least to the accuracy of the
nearest mil ($0.001) per Mcf or Dth according to the following formula,
subject to individual GCA rule variances granted by the Commission:
current gas cost = (forecasted gas commodity cost + forecasted upstream
service cost) / forecasted sales gas quantity.
(II) The utility shall present all such information in a format comparable with,
and corresponding to, the information forecasted in the utility’s GPP
submittal for each month of the GCA effective period, as required pursuant
to rule 4606.

(d) GCA attachment No. 3 - Deferred Gas Cost Calculation. This attachment shall
contain the details of the utility’s actual gas purchase costs, the calculation of
deferred gas cost, the implementation of the utility’s GPRMP, and the calculation
of the GPIM symmetric sharing amounts, as approved by the Commission. In
addition, this attachment shall provide month-by-month information detailing the
activity in USOA Account No. 191 by subaccount and period as applicable,
interest on under- or over-recovery, GPIM sharing amounts, and all other
included gas costs authorized for recovery in the GCA. The utility shall calculate
deferred gas cost as the aggregate total of the under- or over-recovered gas
costs reflected in its Account No. 191, or other approved gas costs, recorded at
the close of business for each month of the period at issue (such as the previous
gas purchase year), plus interest on under- or over-recovery (if net amount is
negative), divided by forecasted sales gas quantity for the next 12-month period.
The utility shall calculate deferred gas cost at least to the accuracy of the nearest
mil per Mcf or Dth. Each cost a utility includes in the deferred gas cost calculation
shall be itemized and clearly identified and itemized for applicability to the period
at issue. In its GCA filings, the utility shall reflect actual deferred costs for the
most recent period, or as otherwise approved by the Commission.
(e) GCA attachment No. 4 - Current Tariff. This attachment shall contain the tariff
pages which illustrate the gas cost components of the utility’s currently effective
rates for sales gas service and, where applicable, gas transportation service.
(f) GCA attachment No. 5 - Forecasted Gas Transportation Demand. This
attachment applies only to utilities that have a GCA component within their
authorized rates for gas transportation service. This attachment shall provide the
following information, with all demand forecast information provided on a Mcf or
Dth basis:
(I) a forecast of gas commodity throughput attributable to gas transportation
service for each month of the GCA effective period; and
(II) a forecast of firm backup supply demand quantities (to the extent the utility
has such service) under the utility’s firm gas transportation service
agreements for each month of the GCA effective period.
(g) GCA attachment No. 6 - current gas cost allocations. This attachment shall fully
explain and justify the method(s) used to do each of the following:
(I) allocate the costs associated with the gas commodity and upstream
services to each specific sales gas customer class and, where applicable,
gas transportation customer rate class; and
(II) derive the amount of the GCA applied to each specific sales gas customer
class, subject to the utility’s GPRMP and GPIM, and, where applicable,
gas transportation customer rate classes.

(h) GCA attachment No. 7 - Customer Notice. This attachment shall provide the form
of notice to customers and the public concerning the utility’s proposed GCA
change. In its customer notice for each sales gas customer class, the utility shall
include the following:
(I) current and proposed GCA rates and percentage change;
(II) comparison of the previous gas purchase year’s last average annual bill
under prior rates and the projected average annual bill under the proposed
GCA rates and percentage change in the total bill amount using an
average usage amount for each customer class;
(III) comparison of the prior year’s peak winter month bill under prior rates and
the projected peak winter month bill under the proposed GCA rates and
percentage change using an average peak winter month usage amount
for each customer class; and
(IV) a statement that the utility made a separate gas purchase report filing in
accordance with rule 4608 to begin the initial prudence review evaluation
process for the prior gas purchase year.
(i) GCA attachment No. 8 - components of delivered gas cost. This attachment shall
detail the itemized rate components of delivered gas cost to the customer (rate),
per rule 4406.
(j) GCA attachment No. 9 - proposed tariff. This attachment shall contain the tariff
sheets proposed by the utility to reflect the proposed GCA change.
(k) GCA attachment No. 10 - GPIM sharing amounts. As applicable, this attachment
shall detail the calculation of GPIM sharing amounts per rule 4607 and any
sharing amounts included in the deferred gas cost calculation presented in
attachment No. 3. The calculation of the sharing amounts shall be provided in
executable format with all cell formulas intact, using spreadsheet software that is
compatible with software used by Commission staff.

## Provenance

- Official: Yes
- Source: <https://www.sos.state.co.us/CCR/DisplayRule.do?action=ruleinfo&ruleId=2260&deptID=18&agencyID=96&deptName=Department%20of%20Regulatory%20Agencies&agencyName=Public%20Utilities%20Commission&seriesNum=4%20CCR%20723-4>
- Source ID: `co-sos-ccr`
- SHA-256: `3e16d71035ce99745a6c9b33b9f486b894c81531b8ec8920adf1323be07c2ab5`
- Retrieved: 2026-08-12T04:36:48.096Z
- Exported: 2026-08-22T05:08:08.657Z
- Document slug: `co-ccr-4-723-4-4604`

### Source metadata

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  "code": "4 CCR 723-4",
  "ruleKey": "4604",
  "pipelineScope": "colorado-jurisdictional-gas-utilities",
  "legalScope": "Current 4 CCR 723-4 rules regulating Colorado jurisdictional gas utilities and gas master-meter operators, including construction, operation, system safety, gas infrastructure planning, metering, service, and enforcement provisions. This is an adjacent gas-utility corpus, not a replacement for the repealed dedicated 4900-series pipeline-safety rules.",
  "applicabilityCaveat": "Part 4 applies according to Colorado Public Utilities Commission jurisdiction and each rule's scope. The former dedicated pipeline-safety rules 4900 through 4975 are reserved after repeal; this connector does not represent them as current. Part 4 does not replace federal pipeline-safety requirements, determine whether a facility is interstate or intrastate, or resolve operator-specific orders, waivers, tariffs, or later rulemaking.",
  "references": [],
  "ruleInfoUrl": "https://www.sos.state.co.us/CCR/DisplayRule.do?action=ruleinfo&ruleId=2260&deptID=18&agencyID=96&deptName=Department%20of%20Regulatory%20Agencies&agencyName=Public%20Utilities%20Commission&seriesNum=4%20CCR%20723-4",
  "pucRulesUrl": "https://puc.colorado.gov/gasrulesandregulations",
  "ruleVersionId": "12549",
  "editionEffectiveOn": "2026-06-14",
  "publicationStatus": "The Colorado Secretary of State identifies the source as the official publication of state administrative rules. The edition date applies to the compiled rule version and is not represented as the effective date of every provision.",
  "rights": "Official state rule text is preserved with attribution and source links. Public accessibility does not imply rights in agency marks, third-party material, or incorporated standards; commercial redistribution requires review.",
  "region": "CO"
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