Colorado Interstate Gas Company

First Revised Volume No. 1

Effective Date: 06/01/2010, Docket: RP10-689-000, Status: Effective

Fifth Revised Sheet No. 375 Fifth Revised Sheet No. 375

Superseding: Fourth Revised Sheet No. 375

GENERAL TERMS AND CONDITIONS

(Continued)

13.5 True-up Mechanism

(a) The calculation of the Fuel Reimbursement Percentages for

Transportation Fuel Gas, Lost, Unaccounted For and Other Fuel

Gas, Storage Fuel Gas and Rate Schedule CS-1 Cheyenne Firm

Compression Fuel Gas shall include a true up feature. The true

up feature will be implemented as follows.

(i) For all fuel reimbursement percentages, Fuel Gas shall be

the sum of the (1) actual gas used and (2) the amount, if

any, of under or over recovered Fuel Gas (positive or

negative) which is accumulated for the twelve-months

reported in the annual fuel filings.

(ii) The unrecovered Fuel Gas shall be determined each month

and shall consist of the difference between (1) the

actual fuel according to Transporter's books and records

and (2) the retention volumes received from Shippers

pursuant to this provision. Prior period adjustments,

either credits or debits, will be included.

(iii) The unrecovered (or overrecovered) amount of fuel shall

be recorded in a net deferred asset or net deferred

liability account. The actual balance (positive or

negative) for each twelve-month period shall be recouped

from/ or credited to Shippers prospectively in each

annual filing. The deferred account will be subdivided

so that each period's accumulation (twelve-months) of

unrecovered (or overrecovered) amount and the

amortization thereof through a rate adjustment will be

kept separate from future accumulations. Any over or

under recovery of fuel will be carried forward to the

next period. Prior period adjustments, either credits or

debits, will be included. The amortization of decatherms

will be accounted for and reported upon in the annual

fuel filing.

(iv) The twelve-month data collection period for

Transportation Fuel Gas, Lost, Unaccounted-For and Other

Fuel Gas and Rate Schedule CS-1 Cheyenne Firm Compression

Fuel Gas will commence July 1, 2006. This twelve-month

period will be used to calculate the true up adjustment

in the annual filing effective October 1, 2007.

(v) The twelve-month data collection period for Storage Fuel

Gas shall commence January 1, 2006 and be applied to the

reimbursement percentage effective October 1, 2007.