Fundamentals of oil and gas accounting. Second edition
Book
·
OSTI ID:5769141
The text presents an overview of procedures involved in exploration and production and features significantly expanded sections on production activities, including regulations, profitability, accounting for secondary and tertiary recovery and gathering systems. It presents coverage of the two historical cost accounting methods -- successful efforts and full cost -- as well as the fundamentals of tax accounting. Coverage also includes a new chapter detailing required disclosures under FASB No. 69, an updated chapter on full cost with the newest SEC rules plus discussions on joint interest accounting, conveyances, windfall profit tax and more. New and expanded topics such as post-balance sheet events, top leasing, workovers, problems in drilling, support equipment and facilities, interest capitalization, material transfers, recapture of IDC, and IDC holdback for integrated companies round out this book.
- OSTI ID:
- 5769141
- Country of Publication:
- United States
- Language:
- English
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