## 10 Meaning of volume coefficient (b) otherwise—the year of tax in which the actual volume of project natural gas first exceeds the estimated average annual volume of project natural gas for the operation. > Note: If the estimated average annual volume of project natural gas changes from one year of tax to another, the base year for the calculation of the volume coefficient may also change. (2) The volume coefficient for an integrated operation in which natural gas is measured by volume in a year of tax (the current year) is:

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