Viking Gas Transmission Company

First Revised Volume No. 1

 Contents / Previous / Next / Main Tariff Index

Effective Date: 07/01/2004, Docket: RP04-306-000, Status: Effective

Second Revised Sheet No. 87B Second Revised Sheet No. 87B : Effective

Superseding: First Revised Sheet No. 87B

GENERAL TERMS AND CONDITIONS

27. LOAD MANAGEMENT COST RECONCILIATION ADJUSTMENT

27.1 General

This Section of these General Terms and Conditions sets forth the mechanism to

reconcile through surcharges or credits, as appropriate, differences between

the cost to Company to maintain its line pack gas and the amounts Company

receives or pays for such gas arising out of the purchase and sale of such gas

(1) to resolve Balancing Party imbalances as provided for pursuant to Rate

Schedule LMS; (2) to resolve imbalances associated with OBAs at interstate

pipeline interconnects; and/or (3) as may be otherwise necessary to maintain an

appropriate level of line pack for system management purposes. Line pack added

for new facilities will be accounted for in Account 101 in accordance with

Commission regulations.

27.2 Definitions

Load Management Annual Period - The twelve month period beginning each April 1.

Load Management Deferred Period - The twelve month period ending each

December 31.

27.3 Load Management Cost Reconciliation Deferred Account

Effective January 1, 1999, Company shall maintain Account 806.1 as a Load

Management Cost Reconciliation Deferred Account ("Load Management Deferred

Account") in the manner described below:

Company shall debit to Account 806.1 the actual purchase cost of line pack

gas and credit to Account 806.1 cash receipts from the sale of such gas as

necessary (1) to resolve Balancing Party imbalances as provided for

pursuant to Rate Schedule LMS; (2) to resolve imbalances associated with

OBAs at interstate pipeline interconnects; and/or (3) as may be otherwise

necessary to maintain an appropriate level of line pack for system

management purposes.