{"operation":"document","citation":"4 CCR 723-4 Rule 4503","title":"Cost Assignment and Allocation Manuals","source_type":"regulation","agency":"Colorado Public Utilities Commission","status":"current","official":true,"published_on":null,"effective_on":null,"summary":"(a) Each utility shall maintain on file with the Commission an approved indexed cost assignment and allocation manual which describes and explains the calculation methods the utility uses to segregate and account for revenues, expenses, assets, liabilities, and rate base cost components assigned or ","machine_formats":{"json":"https://regulus.evalyn.ai/document/co-ccr-4-723-4-4503.json","markdown":"https://regulus.evalyn.ai/document/co-ccr-4-723-4-4503.md"},"app_url":"https://regulus.evalyn.ai/document/co-ccr-4-723-4-4503","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":"(a) Each utility shall maintain on file with the Commission an approved indexed cost\nassignment and allocation manual which describes and explains the calculation\nmethods the utility uses to segregate and account for revenues, expenses,\nassets, liabilities, and rate base cost components assigned or allocated to\nColorado jurisdictional activities. It includes the calculation methods to segregate\nand account for costs between and among jurisdictions, between regulated and\nnon-regulated activities, and between and among utility divisions.\n(b) Each utility shall include the following information in its CAAM.\n(I) A listing of all regulated or non-regulated divisions of the Colorado utility\ntogether with an identification of the regulated or non-regulated activities\nconducted by each.\n(II) A listing of all regulated or non-regulated affiliates of the Colorado utility\ntogether with an identification of which affiliates allocate or assign costs to\nand from the Colorado utility.\n(III) A listing and description of each regulated and non-regulated activity\noffered by the Colorado utility. The Colorado utility shall provide a\ndescription in sufficient detail to identify the types of costs associated with\nthe activity and shall identify how the activity is offered to the public and\nidentify whether the Colorado utility provides the activity in more than one\n\nstate. If an activity is offered subject to tariff, the Colorado utility may\nidentify the tariff and the tariff section that describes the service offering in\nlieu of providing a service description.\n(IV) A listing of the revenues, expenses, assets, liabilities and rate base items\nby Uniform System of Accounts account number that the utility proposes\nto include in its revenue requirement for Colorado jurisdictional activities\nincluding those items that are partially allocated to Colorado as well as\nthose items that are exclusively assigned to Colorado.\n(V) A detailed description showing how the revenues, expenses, assets,\nliabilities and rate base items by account and sub-account are assigned\nand/or allocated to the Colorado utility’s non-regulated activities, along\nwith a description of the methods used to perform the assignment and\nallocations.\n(VI) A description of each transaction between the Colorado utility and a non-\nregulated activity which occurred since the Colorado utility’s prior CAAM\nwas filed and, for each transaction, a statement as to whether, for this\nCommission’s jurisdictional cost assignment and allocation purposes, the\nvalue of the transactions is at cost or market as applicable.\n(VII) A description of the basis for how the assignment or allocation is made.\n(VIII) If the utility believes that specific cost assignments or allocations are\nunder the jurisdiction of another authority, the utility shall so state in its\nCAAM and give a written description of the prescribed methods. Nothing\nherein shall be construed to be a delegation of this Commission’s\nratemaking authority related to those assignments or allocations.\n(IX) Any additional information specifically required by Commission order.\n(c) A utility may treat certain transactions as confidential pursuant to the\nCommission rules on confidentially.\n(d) Following the initial approval of its CAAM, the utility shall file an updated CAAM\nin each rate case proceeding where revenue requirements are determined or\nevery five years following approval of the CAAM then in effect, whichever is\nearlier.\n(e) The utility may, at its discretion, file an application seeking Commission approval\nof updates to its CAAM at any time.\n(f) Whenever a utility files for approval of an update to its CAAM as a result of\nparagraph (d) or (e) above, the utility shall also simultaneously file a FDC study\nreflecting the results of the cost allocation methods in its updated manual.\n\n(g) Each utility shall maintain all records and supporting documentation concerning\nits CAAMs for so long as such manual is in effect or are subject to a complaint or\nany active proceeding involving cost allocation before the Commission for as\nlong as such proceeding may be open.","truncated":false,"body_characters":4112}