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In order to meet peak demand for gas a buyer may seek a contract which imposes very little constraint on his pattern of offtake, permitting him to require deliveries to be made at a very high rate when wanted, but also allowing very small amounts (or none) to be taken at other times. This is known as a ‘low load factor� supply, the load factor being the ratio of average rate of supply to maximum rate of supply.

»Ê¹ÚÌåÓýapp installation of facilities which have the capacity for a high production rate requires a large investment. In return for making this investment the companies will probably be guaranteed a minimum cash inflow by arranging a contractual ‘capacity paymentâ€� which will be made periodically regardless of the amount of gas actually delivered. For PRT such payments are treated as extra consideration for the gas sold under the contract. »Ê¹ÚÌåÓýappy are included in the PRT gross profit of the period for which they are ‘paid or payableâ€� which should be taken as the period in which the liability to pay arises (FA84\S114(5)).