Western Gas Interstate Company

Fourth Revised Volume No. 1

Effective Date: 06/01/1997, Docket: RP97-160-001, Status: Effective

First Revised Sheet No. 204 First Revised Sheet No. 204 : Effective

Superseding: ORIGINAL SHEET NO. 204

GENERAL TERMS AND CONDITIONS

(continued)

2. ACCOUNTING:

2.1 Western shall maintain books of account in

accordance with the requirements of the Commission

applicable to Western and, to the extent not

inconsistent with such requirements, in accordance

with generally accepted accounting principles.

2.2 Account numbers specified herein are those

provided for in the Uniform System of Accounts

Prescribed for Natural Gas Companies by the

Commission, as in effect at January 1, 1984

("Uniform System of Accounts"). In the event that

the Uniform System of Accounts is, after such

date, renumbered, replaced, supplemented, amended,

modified or revised, the accounts, categories of

such accounts, and the description thereof

referred to herein shall be deemed to refer to the

corresponding accounts in such renumbered,

replaced, supplemented, amended, modified or

revised Uniform System of Accounts.

3. MEASUREMENT:

3.1 Unit - The unit of gas for all purposes hereunder

shall be one dekatherm ("Dth") of gas measured as

provided below.

3.2 Quantity and Heating Value Determination - The

quantity and heating value of gas delivered and

received pursuant to executed service agreements

under any rate schedules shall be determined as

follows:

(a) The unit of volume for the purpose of

measurement shall be one cubic foot of gas at

60 degrees Fahrenheit and an absolute

pressure of 14.73 pounds per square inch.