35Capital costs incurred before the production year—other marketable petroleum commodities produced first

## 35 Capital costs incurred before the production year—other marketable petroleum commodities produced first (3) If the included capital cost is incurred for a unit of property that will be used solely for the recovery of project natural gas, the production of project sales gas, the processing of project sales gas into project liquid, the combustion of project sales gas to produce project electricity or the transportation or storage of project product, the included capital cost is augmented for the number of calendar years between the start date for the included capital cost and the production date. (4) If subregulation (3) does not apply, and the included capital cost is incurred before the MPC production year, the included capital cost is: (a) augmented for the number of calendar years between the start date for the included capital cost and the 31 December of the MPC production year; and (5) If subregulation (3) does not apply, and the included capital cost is incurred in or after the MPC production year and before the production year, the included capital cost is reduced for the number of calendar years between the start date for the included capital cost and the production date. (6) An included capital cost as reduced, or as augmented and reduced, under this regulation is taken to be incurred in the production year.