[Natural gas investment income is the total income derived from the sale, exchange or transfer of natural gas, natural gas liquids, and gas condensates, including sulfur and other by-products, as well as any income derived from all aspects of natural gas investment activities mentioned in Article 1 of the Income Tax Law. This includes income derived from the transportation of natural gas, natural gas liquids and gas condensates, income derived from processing and fractionation activities and other related services and any incidental or non-operating income associated with the taxpayer's primary activity regardless of its type or source, including income derived from third-party utilization of excess capacity in a natural gas investment facility.]^[20]