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related to service in the Metro Area contributed or advanced <br />by customers for construction and amounts collected from <br />customers through rates and charges for deferred operating <br />expenses and taxes except where deduction of the deferred <br />amount is specifically prohibited by Internal Revenue Laws. <br />Said amounts shall include but are not necessarily limited <br />to amounts credited under the current Federal Power <br />Commission Uniform System of Accounts to Accounts 252 <br />Customer Advances for Contruction, 255 Accumulated Deferred <br />Investment Tax Credits (except that portion where deduction <br />from the rate base is prohibited by the Internal Revenue <br />Laws), 271 Contributions in Aid of Construction, 281 <br />Accumulated Deferred Income Taxes - Accelerated Amortization, <br />282 Accumulated Deferred Income Taxes - Liberalized <br />Depreciation, and 283 Accumulated Deferred Income Taxes <br />- Other. <br />Unless otherwise mutually agreed upon between <br />Company and the Executive Committee, working capital means and <br />includes the following, based on amounts allocable to the <br />Metro Area: (a) cash working capital equal to one -eighth <br />of operation and maintenance expenses excluding purchased <br />power and one-half of fuel expenses, plus average <br />compensating bank balances to support short-term borrowings, <br />less the monthly average of accrued property and income <br />taxes, but cash working capital shall not be less than <br />15 <br />