Maritimes & Northeast Pipeline, L.L.C.

First Revised Volume No. 1

Effective Date: 01/17/2010, Docket: RP10-244-000, Status: Effective

First Revised Sheet No. 300A First Revised Sheet No. 300A

Superseding: Original Sheet No. 300A

GENERAL TERMS AND CONDITIONS

(continued)

24. NEGOTIATED RATES (continued)

24.6 Accounting Treatment

Pipeline will establish a new sub-account to record the revenues

received from any negotiated rate transactions and shall maintain

supporting information at a level of detail that would be

sufficient for Natural Gas Act Section 4 rate change filing

purposes. Pipeline will keep separate and identifiable each volume

transported, billing determinant, rate component, surcharge, and

revenue associated with a negotiated rate to permit filings in the

form of Statements G, I, and J in future rate proceedings.

24.7 Filing Requirement

Pipeline will file, prior to the commencement of service under a

negotiated rate agreement, a Statement of Negotiated Rates

reflecting the Customer's exact legal name, rate schedule,

negotiated rate, the term of the negotiated rate, quantities,

points of receipt and delivery to which the negotiated rate

applies, the exact formula underlying a negotiated rate for any

negotiated rate agreement, and any other rate-related terms that

apply to the negotiated rate. Such sheet also affirms that actual

negotiated rate agreements do not deviate in any material respect

from the form of service agreements.

24.8 Documentation

Any negotiated rate agreed to by Pipeline and Customer pursuant to

this Section 24 shall be implemented by Pipeline's completion of a

pro forma Statement of Negotiated Rates with the applicable

negotiated rate-related provisions as described in Section 24.7

herein. Pipeline shall tender such pro forma Statement of

Negotiated Rates to Customer together with a transmittal letter

for counter-execution by Customer, which transmittal letter shall

have the sole purpose of memorializing Pipeline's and Customer's

mutual agreement to the rate-related provisions reflected on such

attached pro forma Statement of Negotiated Rates. After execution

by both Pipeline and Customer, Pipeline shall file a Statement of

Negotiated Rates with the Commission which shall contain rate-

related provisions identical to the rate-related provisions

reflected on the pro forma Statement of Negotiated Rates agreed to

by Pipeline and Customer. Any negotiated rate agreed to pursuant

to this Section 24 shall become effective only after acceptance by

the Commission; prior to such date the rate applicable to any such

service shall be the maximum recourse rate.