(2) In calculating the average consumption over the two-year period, the quantity used to represent consumption during the second year shall be capped at 200% of the first year's consumption. The capped quantity shall be used as that year's consumption level for subsequent years' normal consumption calculations. Note: For example, three months of normal consumption for the year beginning April 1, 2021, and ending on March 31, 2022, would be based on the total quantity of each category, type and size of the specified equipment consumed during the period January 1, 2019 through December 31, 2020, divided by 8. Assume that consumption of a particular category and type of equipment, in a size medium, is the following: