West Texas Gas, Inc.

First Revised Volume No. 1

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Effective Date: 10/01/1996, Docket: RP96-377-000, Status: Effective

First Revised Sheet No. 30 First Revised Sheet No. 30 : Effective

Superseding: ORIGINAL SHEET NO. 30

GENERAL TERMS AND CONDITIONS

(Continued)

19.3(c) Election of a PGA clause (Continued):

(ii) Indicate that West Texas Gas has elected

the unit-of-sales methodology, and state that it will

consistently use that methodology for

computing the current adjustment and for

determining the monthly deferrals to Account No.

191;

(iii) State that Seller will apply to the

adjustments permitted by Paragraphs 19.5, 19.7,

and 19.8, only the portion of the

changes in its purchased gas costs that are

allocated to its jurisdictional sales;

(iv) Describe how Seller will refund amounts

described in Paragraph 19.5(i); and

(v) Adopt all other terms and conditions specified in

this part.

(3) West Texas Gas shall normalize all income tax timing

differences which are the result of differences between the

period in which expense or revenue enters into the determination

of taxable income and the period in which the expense or revenue

enters into the determination of pre-tax book income.