1. (Gross Receipts (Working Interest Less Royalties) X (Multiplier) = Value of Natural Gas Production)
Royalty Interest
1. (Royalties) X (Multiplier) = (Royalty Interest Value of Natural Gas Production)
PLUS
2. (Excess Acreage Above X (Rate Per Acre) = (Value of Excess 125 Acres Per Well) Gas Acreage)
W. Va. Code R. agency 110, tit. 110, ser. 110-01, tbl. 110-1F