Does a cellar accessible only from outside the house count toward living area square footage in state of Colorado?

According to the Colorado Revised Statutes, section 38-35.1-102(17), "Finished habitable basement or cellar" means a basement or cellar space whose finished floor is below grade on all sides and which has at least one operable window or exterior door with direct access to the outside of the dwelling unit. Finished habitable basements or cellars shall be included in gross living area calculations.

Therefore, a cellar that is accessible only from outside the house would not be included in the living area square footage in the state of Colorado.