# General Provisions Concerning Cost Allocation and Recovery

**Citation:** 4 CCR 723-4 Rule 4756  
**Type / status:** regulation / current  
**Agency:** Colorado Public Utilities Commission  
**Effective:** Not stated  
**Published:** Not stated

(a) Amortization periods. (I) For the base rate method, the utility shall propose the amortization period. The utility shall specify and explain the rationale for the amortization period proposed for each DSM program as a part of its DSM plan application, filed pursuant to rule 4753. (II) For the ex

## Document text

(a) Amortization periods.
(I) For the base rate method, the utility shall propose the amortization period.
The utility shall specify and explain the rationale for the amortization
period proposed for each DSM program as a part of its DSM plan
application, filed pursuant to rule 4753.
(II) For the expense method, the utility shall recover the annual expenditures
projected for that year over a one-year period.
(b) A utility that provides both regulated gas and electric service shall give
consideration to the administrative benefits and reduced costs associated with
combining gas and electric DSM activities and shall assign costs and benefits
appropriately to each plan.
(c) Distribution of DSM program expenses.
(I) The utility shall include in its portfolio-level benefit/cost analysis all indirect
costs relating to DSM, including but not limited to DSM customer
education, program design, and evaluation costs.
(II) A utility’s existing gas efficiency and conservation customer education
tools, such as on-line energy assessment tools or other similar internet
based tools, may be included in a utility’s gas DSM plan and costs
recovered pursuant to a gas DSM cost adjustment consistent with rule
4758.
(d) Decoupling.
(I) The utility may file for approval of a revenue decoupling mechanism to
remove disincentives to the implementation of effective gas DSM
programs.
(A) The decoupling rate adjustment mechanism shall ensure that the
revenue per customer, as established by the Commission, in
setting base rates in a general rate case, is recovered by the utility
without regard to the utility’s sales to customers in the applicable
rate class or classes after the date the adjusted base rates take
effect.
(B) The Commission shall separately calculate, for the rate class or
classes to which a decoupling rate adjustment mechanism applies,
the regulatory disincentives removed through that decoupling
mechanism and collected or refunded by the utility through a tariff
mechanism.

(II) The implementation of a revenue decoupling mechanism does not
preclude a utility from receiving a G-DSM bonus pursuant to rule 4760.

## 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: `d45903c00ecc16fc33fea19fbf59329a27b0fee8e090a46b2a2c5910819f42d7`
- Retrieved: 2026-08-12T04:36:48.096Z
- Exported: 2026-08-24T08:00:50.082Z
- Document slug: `co-ccr-4-723-4-4756`

### Source metadata

```json
{
  "jurisdiction": "US-CO",
  "code": "4 CCR 723-4",
  "ruleKey": "4756",
  "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"
}
```