100. STATION METERS Each gas utility shall install, where practicable, such station meters as may be necessary to obtain a daily and monthly record of the amounts of gas made or purchased and gas sent out with readings being taken at sufficiently frequent intervals to show the characteristics of the load. Distribution companies shall not be required to install such station meters and instruments where such information is available from the supplier's metering equipment.105. RECORDS Records shall be kept, insofar as practicable, of the pressure supplied to low or utilization pressure distributing system from plants or district regulators and may be in the form of pressure gauge charts. These records shall be available for inspection by the Commission.110. PURCHASED GAS ADJUSTMENT PROVISION1. The specified costs which a public utility distributing gas shall be allowed to recover in its purchased gas adjustment clause (PGA) for retail billings include: a. Any increase or decrease in the cost of gas per unit sold (including but not limited to applicable transportation charges and BTU adjustments) over or under the cost of gas recovered per unit sold under the rate schedules to which such PGA shall apply.b. Adjustments for municipal franchise tax (gross receipts tax) and other tax adjustments resulting from or arising in connection with any increase or decrease in the utility's cost of gas.c. Such other costs as may be approved by the Commission after notice and hearing.2. Purchased gas adjustment clauses heretofore approved by the Commission may be continued in full force and effect subject to the provisions of the Public Utilities Act, Section 77-3-1, et. seq. Miss. Code, as amended.* *RULE 48, as amended by Order of the Commission in Docket U-4408, effective February 2, 1984.