Account 164.3

Section 505 Section 505.1643  Account 164.3 In Paragraph D of Account 164.3, Liquefied natural gas held for processing, the term "Dth" is replaced with "Mcf" to be stated as follows: "Withdrawals of gas held for vaporization may be priced according to the first-in-first-out, last-in-first-out or weighted average cost method provided the method adopted by the utility is used consistently from year to year and inventory records are maintained in accordance therewith. Commission approval must be obtained for any other pricing method or for any change from the pricing method adopted by the utility. Separate records shall be maintained for  Mcf of gas purchased for processing, processed, and remaining for processing."