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

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