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TeachMeFinance.com - explain Annual requirement Annual requirement The reporting company's best estimate of the annual requirement for natural gas to make direct sales or sales for resale under certificate authorizations and for company use and unaccounted-for gas during the year next following the current report year. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.