Code of Massachusetts Regulations
220 CMR - DEPARTMENT OF PUBLIC UTILITIES
Title 220 CMR 6.00 - Standard Cost of Gas Adjustment Clause
Section 6.07 - Gas Suppliers' Refunds - Account 242.1
Refunds from suppliers of gas and feed stocks are credited to Account 242.1, "Undistributed Gas Suppliers' Refunds." Transfers from this account as a credit in the semi-annual calculation of the base GAF shall be as follows.
Refund programs shall be initiated with each semi-annual GAF filing and shall remain in effect for a period of one year. The total dollars to be placed into a given refund program shall be the net of over/under-returns from expired programs plus monies received from suppliers since the previous program was initiated. Monies to be refunded through each program shall be distributed volumetrically, producing per-unit refund factors that will return the principal amount with interest as calculated using the Bank of America's prime lending rate. Each company shall track and report on all Account 242.1 activities as specified in 220 CMR 6.11.