Western Gas Interstate Company

Third Revised Volume No. 1

Effective Date: 06/01/1993, Docket: RS92- 53-003, Status: Effective

Revised Original Sheet No. 254 Revised Original Sheet No. 254 : Superseded

GENERAL TERMS AND CONDITIONS

(continued)

1.30 Western - The term "Western" shall mean Western Gas

Interstate Company.

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 MMBTU 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.