Summary: Revises Tariff WN U-29 to decouple the Company’s Commission-authorized revenues from therm sales, such that the Company’s revenues will be recognized based on the number of customers served under the applicable natural gas service schedules. The decoupling mechanism allows the Company to 1) defer the difference between actual decoupling-related revenue received from customers through volumetric rates, and the decoupling-related revenue approved for recovery in the Company’s last general rate case; and 2) file a tariff to surcharge or rebate, by rate group, the total deferred amount accumulated in the deferred revenue accounts for the prior January through December time period. The estimated annual revenue change associated with this filing is an increase of approximately $3.4 million ($5.2 million increase in Residential and $1.8 million decrease in Non-Residential). Residential customers using an average of 66 therms would see their monthly bills change from $98.35 to $100.86, an increase of $2.51, or 2.55 percent.