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U.S. Department of Energy
Office of Scientific and Technical Information

Directions for accounting in hydrogenation plants

Technical Report ·
OSTI ID:6687582
All accounting was to conform to rules and regulations made by the individual economic units. However, inside these rules, accounting had to be adapted to the process. Solutions of simple cases of accounting tasks for (1) one single raw material and one final product with no changes in stock of intermediates, (2) separate accounting for the production from different raw materials when used together (coal, tar, etc.), and (3) separate accounting for the production of different finished products during a simultaneous production were given. Conditions were greatly simplified but the important features were clear. The total costs were presupposed to be distributed among the actual hydrogenation operations. This was the duty of the accounting office at the plant and was not further discussed. It was advised to distribute among the different accounting stations the costs of the auxiliary materials as well as the costs of operation. On the other hand, the cost of hydrogen was to be computed separately without distributing it among the various accounting stations because different grades of coal could, under special conditions, consume different amounts of hydrogen with the same thruput.
Research Organization:
Corporate Unverified
OSTI ID:
6687582
Report Number(s):
TOM-237-1337-1349
Country of Publication:
United States
Language:
English