C.R.S. 4 CCR 723-4-4604 - Contents of GCA Filings
(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.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(a) A GCA application shall meet the following requirements.
(I) Every application shall contain attachments 1 through 9. Attachments 10 through 12 shall be filed with the annual GCA application. 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) 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.
(IV) The application shall cross-reference the proceeding numbers of the associated GPP submittals.
(V) When preparing attachments 10 through 12, the rate base, net operating earnings, capital structure, and cost of capital shall be calculated in conformance with the regulatory principles authorized by the Commission in the utility's most recent general rate case, including all required pro forma adjustments.
(VI) An explanation of all pro forma adjustments shall be provided.
(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 .
(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:
(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 and the calculation of deferred gas cost . 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, 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 . 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 annual GCA applications the utility shall reflect actual deferred costs for the most recent period ending June 30, 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 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) with the annual GCA application, a statement that the utility made a separate gas purchase report filing in accordance with rule 4607 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- rate base. This attachment shall calculate the used and useful rate base assets employed by the utility for Commission-regulated gas operations for the most recently completed 12-month period ending June 30.
(l) GCA attachment No. 11- net operating earnings. This attachment shall calculate the utility's net operating earnings for jurisdictional gas operations during the most recently completed 12-month period ending June 30.
(m) GCA attachment No. 12- capital structure and ost of capital. This attachment shall calculate the following information for the most recently completed 12-month period ending June 30, the utility's:
(I) capital structure for jurisdictional gas operations;
(II) cost of long-term debt and preferred equity;
(III) cost of common equity; and
(IV) weighted average cost of capital.