Transcolorado Gas Transmission Company LLC

Second Revised Volume No. 1

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Effective Date: 12/28/2007, Docket: RP08-167-000, Status: Effective

Original Sheet No. 304 Original Sheet No. 304 : Effective

GENERAL TERMS AND CONDITIONS

22. ACCOUNTING DEPRECIATION

TransColorado has used a depreciation method in establishing its rates

that differs from the traditional straight-line method. Shippers will pay

rates under their transportation agreements that will incorporate

TransColorado's methodology.