Description
The sum of the capitalization, long-term debt due within one year, and short-term debt outstanding at the end of each month, for a period of time (usually 12 months), divided by the number of such months. The computation may also be made for individual classes of capital, i.e., long-term debt, short-term debt, preferred stock, and common stock equity. Average Revenue Per Unit of Gas Sales (By Class of Revenue from the sale of gas to a class of service, exclusive of forfeited discounts and penalties, divided by the corresponding number of units sold. Units may be therms, Btu's, or cubic feet.