Iroquois Gas Transmission System, L.P.
FIRST REVISED VOLUME NO. 1
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Effective Date: 03/24/2000, Docket: RP94- 72-012, Status: Effective
Second Revised Sheet No. 75B Second Revised Sheet No. 75B : Effective
Superseding: First Revised Sheet No. 75B
GENERAL TERMS AND CONDITIONS (Continued)
(b) Carrying charges shall be computed on the
unamortized ending monthly Deferred Asset balance, net of the
unamortized portion of associated deferred income taxes.
Associated deferred income taxes shall be computed using the
composite income tax rate used in deriving Transporter's then-
effective rates. Carrying charges shall be computed at an
interest rate equal to the weighted-average cost of debt
percentage used in deriving Transporter's then-effective rates.
(c) For purposes of reflecting an adjustment in a
current year's Annual Requirement, a prior year's Annual
Requirement shall be recalculated to reflect any change in
Transporter's interzone allocation factors, Transporter's
weighted-average cost of debt, Transporter's imputed composite
income tax rate, or Transporter's system load factor, if, and to
the extent that, such changed components were used to derive
Transporter's effective rates during such prior year, or were
otherwise reflected in Transporter's rates and charges for such
prior year pursuant to a final, non-appealable order issued by
the Federal Energy Regulatory Commission in a Section 4 rate
12.4 RESERVED FOR FUTURE USE.