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• Gas utilities periodically measure the Btu content of the gas at different locations and use this information to calculate adjustment factors for customer bills. The customer bill shows the volume of gas used as the difference between two monthly meter readings. This volume is then multiplied by an adjustment factor that converts the cubic feet volume to decatherms or therms. A decatherm equals ten therms. A therm equals 100,000 Btu. With this energy or heat content adjustment, customers only pay for the actual energy consumed.