{"operation":"document","citation":"4 CCR 723-4 Rule 4501","title":"Definitions","source_type":"regulation","agency":"Colorado Public Utilities Commission","status":"current","official":true,"published_on":null,"effective_on":null,"summary":"The following special definitions apply only to rules 4501 through 4505. In the event of a conflict between these definitions and a statutory definition, the statutory definition shall apply. (a) \"Activity\" means a business activity, product or service whether offered by a Colorado utility, a divisi","machine_formats":{"json":"https://regulus.evalyn.ai/document/co-ccr-4-723-4-4501.json","markdown":"https://regulus.evalyn.ai/document/co-ccr-4-723-4-4501.md"},"app_url":"https://regulus.evalyn.ai/document/co-ccr-4-723-4-4501","source_url":"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","body":"The following special definitions apply only to rules 4501 through 4505. In the event of a\nconflict between these definitions and a statutory definition, the statutory definition shall\napply.\n\n(a) “Activity” means a business activity, product or service whether offered by a\nColorado utility, a division of a Colorado utility, or an affiliate of a Colorado utility.\n(b) “Allocate” or “Allocated” or “Cost Allocation” means to distribute a joint or\ncommon cost to or from more than one activity or jurisdiction.\n(c) “Assigned Costs” or “Cost Assignment” means a cost that is specifically identified\nwith a particular activity or jurisdiction and charged directly to that activity or\njurisdiction. At no point in the process of making the cost assignment is an\nallocation applied.\n(d) “Cost Assignment and Allocation Manual” (CAAM) means the indexed document\nfiled by a utility with the Commission that describes and explains the cost\nassignment and allocation methods the utility uses to segregate and account for\nrevenues, expenses, assets, liabilities, and rate base cost components assigned\nor allocated to Colorado jurisdictional activities. It includes the cost assignment\nand allocation methods to segregate and account for costs between and among\njurisdictions, between regulated and non-regulated activities, and between and\namong utility divisions.\n(e) “Division” means an activity conducted by a Colorado utility but not through a\nlegal entity separate from the Colorado utility. It includes the electric, gas, or\nthermal activities of a Colorado utility and any non-regulated activities provided\nby the Colorado utility.\n(f) “Fully Distributed Cost” (FDC) means the process of segregating, assigning, and\nallocating the revenues, expenses, assets, liabilities and rate base amounts\nrecorded in the utility’s accounting books and records using cost accounting,\nengineering, and economic concepts, methods and standards. Fully distributed\ncost includes a return on investment in cases where assets are used.\n(g) “Fully Distributed Cost Study” is a cost study that reflects the result of the fully\ndistributed revenues, expenses, assets, liabilities and rate base amounts for the\nColorado utility to and from the different activities, jurisdictions, divisions, and\naffiliates using cost accounting, engineering, and economic concepts, methods,\nand standards.\n(h) “Incidental Services” means non-tariff or non-regulated services that have\ntraditionally been offered incidentally to the provisions of tariff services where the\nrevenues for all such services do not exceed:\n(I) The greater of $100,000 or one percent of the provider’s total annual\nColorado operating revenues for regulated services; or,\n(II) Such amount established by the Commission considering the nature and\nfrequency of the particular service.\n\n(i) “Jurisdictional” means having regulatory rate authority over a utility. Jurisdiction\ncan be at a state or federal level.\n(j) “Regulated activity” means any activity that is offered as a public utility service as\ndefined in Title 40, Articles 1 to 7 C.R.S., and is regulated by the Commission or\nregulated by another state utility commission or the FERC, or any non-regulated\nactivity which meets the criteria specified in rules 4502(g).\n(k) “Non-regulated activity” means any activity that is not offered as a public utility\nservice as defined in Title 40, Articles 1 to 7, C.R.S., and is not regulated by this\nCommission or another state utility commission or the FERC.\n(l) “Transaction” means the activity that results in the provision of products,\nservices, or assets by one division or an affiliate to another division or an affiliate.","truncated":false,"body_characters":3663}