This account shall include only the average inventory cost of LNG used for firm gas sendout.
When liquefied by the utility the inventory cost of LNG shall include only the cost of natural gas, the cost of fuels and energy sources used in the liquefaction process, and the cost of fuels and energy sources used to vaporize the LNG.
When purchased from, or processed by others, the costs shall include all reasonable charges, except that charges for storage and for leased or rented equipment used to process or store gas owned by the utility, shall not be included in the clause.
220 CMR, 50, 808.1