New PDF release: Fundamentals of Oil & Gas Accounting, 5th Edition
By Charlotte Wright, Rebecca Gallun
ISBN-10: 1593701373
ISBN-13: 9781593701376
"An first-class education guide reference, basics of Oil & fuel Accounting, fifth variation is full of examples, diagrams, and appendices. The scope of this article is just unrivaled. The e-book has been thoroughly up-to-date to mirror the present concerns dealing with oil and fuel manufacturers working in either U.S. and foreign locations."--Jacket.
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Additional info for Fundamentals of Oil & Gas Accounting, 5th Edition
Example text
1) Did the lease terminate on August 1, 2019? Explain. 2) How many years will the lease continue, assuming production in commercial quantities? 14. Cowboy Oil Corporation incurred $275,000 in drilling costs prior to deciding whether to complete the well. Estimated completion costs are $175,000. The expected net cash flows from the sale of the oil and gas from this well are $300,000. Should the well be completed? 15. Answer the following questions related to horizontal drilling: a. Under what conditions would horizontal drilling operations be considered?
S-X 4-10 includes the following definitions: Reservoir. A porous and permeable underground formation containing a natural accumulation of producible oil and/or gas that is confined by impermeable rock or water barriers and is individual and separate from other reservoirs. Proved reserves. , prices and costs as of the date the estimate is made. Prices include consideration of changes in existing prices provided only by contractual arrangements, but not on escalations based upon future conditions.
C Mr. A = MR to Co. B Mr. A = RI Co. C = NPI Co. B = WI Net profits interest created from mineral interest Government owns MR Government Government = NPI leases to Co. B Co. B = WI = 100% Pooled or unitized working interest. This type of interest is created when the working interests as well as the nonworking interests in two or more properties are combined. Each interest owner now owns the same type of interest (but a smaller percentage) in the total combined property as they held previously in the separate property.
Fundamentals of Oil & Gas Accounting, 5th Edition by Charlotte Wright, Rebecca Gallun
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