154.309—Incremental expansions.
        
        (a) 
         For every expansion for which incremental rates are charged, the company must provide a summary with applicable cross-references to  § 154.312 and  § 154.313, of the costs and revenues associated with the expansion, until the Commission authorizes the costs of the incremental facilities to be rolled-in to the pipeline's rates. For every expansion that has an at-risk provision in the certificate authorization, the costs and revenues associated with the facility must be shown in summary format with applicable cross-references to  § 154.312 and  § 154.313, until the Commission removes the at-risk condition.
    
    
        
        (b) 
         The summary statements must provide the formulae and explain the bases used in the allocation of common costs to each incremental facility.