---
title: O.C.G.A. § 46-2-26.4. Accounting procedures in gas utility rate proceedings.
collection: code
id: 46-2-26.4
cite_as: O.C.G.A. § 46-2-26.4 (2025)
canonical_url: https://georgiacommons.org/code/46-2-26.4
md_url: https://georgiacommons.org/code/46-2-26.4.md
text_url: https://georgiacommons.org/code/46-2-26.4/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t46-(v34)-2025-pdf.pdf?sfvrsn=48adb3c4_0#page=100
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: PUBLIC UTILITIES AND PUBLIC TRANSPORTATION / PUBLIC SERVICE COMMISSION / JURISDICTION, POWERS, AND DUTIES GENERALLY
---

# O.C.G.A. § 46-2-26.4. Accounting procedures in gas utility rate proceedings.

(a) The accounting treatments specified in this Code section shall apply in any proceeding before the commission to determine the rates to be charged by a gas utility.

(b) In any proceeding commenced after April 1, 2002, to determine the rates to be charged by a gas utility, the gas utility shall file jurisdictionally allocated cost of service data on the basis of a test period, and the commission shall utilize a test period, consisting of actual data for the most recent 12 month period for which data are available, fully adjusted separately to reflect estimated operations during the 12 months following the proposed effective date of the rates. After the initial filing, and until new rates go into effect, the utility shall file actual cost of service data as they become available for each month following the actual data which were filed. The utility shall have the burden of explaining and supporting the reasonableness of all estimates and adjustments contained in its cost of service data.

## History

Code 1981, § 46-2-26.4, enacted by Ga. L. 1991, p. 1705, § 1; Ga. L. 2002, p. 475, § 4.

## Editor's Notes

Ga. L. 2002, p. 475, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Natural Gas Consumers’ Relief Act.’”

## Law Reviews

For note on the 2002 amendment of this Code section, see 19 Ga. St. U.L. Rev. 285 (2002).