The liabilities incurred by many pipelines under contractual obligation to pay for volumes of gas they were unable to take because of reduced sales and lack of market demand. Some of the liability may in effect represent prepayment for gas that may be taken at a later time. Conversely, a portion of the liability may represent unrecoverable obligations due to contractual limitations or the inability of the pipeline to take the gas at a later period. See TAKE-OR-PAY CREDITS. Methods for recovery of Take-or-Pay liabilities were addressed by the Commission in Order No.500. See EQUITABLE SHARING MECHANISM.