This article, repealed by Royal Decree M/70 of 1439H effective 1 January 2018, outlined the historical method for calculating annual cash flows for the Natural Gas Investment Tax. The calculation involved adjusting the tax base by adding back several items: any operational losses carried forward from previous years, non-cash items that were deducted, and all financing and bank service fees. Concurrently, it required subtracting capital cash expenditures (excluding finance fees) and any natural gas investment tax and corporate income tax that had been actually paid during the period. These provisions are no longer in effect.