Annual Take-or-Pay/Ship-or-Pay Obligations: At the end of the year, it is required to calculate the Annual Take or Pay Quantity (ATOPQ) between shippers and customers, shippers and suppliers (Annual Ship or Pay Quantity in case of transportation contract) based on the AACQ, force majeures, off-spec quantities, etc.
GMS calculates all these quantities at the end of the year so that AACQ for the next year can be finalized.