TransColorado Gas Transmission Company

Original Volume No. 1

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Effective Date: 05/15/2000, Docket: GT00- 25-000, Status: Effective

First Revised Sheet No. 261 First Revised Sheet No. 261 : Superseded

Superseding: Original Sheet No. 261

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.