Norteño Pipeline Company

First Revised Volume No. 1

Effective Date: 04/01/1996, Docket: CP96- 81-007, Status: Effective

Original Sheet No. 229 Original Sheet No. 229 : Superseded

GENERAL TERMS AND CONDITIONS

(continued)

1.28 Shipper - The term "Shipper" shall mean any of

Norte¤o's customers authorized to receive

transportation service under any of the

Transportation Rate Schedules pursuant to an

Executed Service Agreement.

1.29 Tariff - The term "Tariff" shall mean Norte¤o's

currently effective FERC Gas Tariff, which is

comprised of First Volume No. 1.

1.30 Transportation Rate Schedules - The term

"Transportation Rate Schedules" shall mean

Norte¤o's FT-S, FT-DN, RCS, IT-S and IT-DN Rate

Schedules.

2. ACCOUNTING:

2.1 Norte¤o shall maintain books of account in

accordance with the requirements of the Commission

applicable to Norte¤o 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.