Oil & Gas
Pipeline Tariff — Annual Escalation Clause
Applying the annual CPI-linked escalation to the pipeline tariff charged to shippers.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Pipeline Tariff Receivable (Increased) | Asset (+) | 35,000.00 | - |
| Pipeline Tariff Revenue (Uplift) | Revenue (+) | - | 35,000.00 |
💡 Accountant's Note
Long-term gas and pipeline agreements typically include annual escalation clauses linked to CPI or producer price indices. The tariff increase is applied prospectively from the contract anniversary date.
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