Accounting Standards and Regulations for Oil and Gas ProducersPrentice-Hall Information Services, 1986 - Business & Economics |
Contents
NATURE OF THE OIL | 938 |
DEFINITIONS USED IN OIL AND | 953 |
Basis of | 965 |
Copyright | |
8 other sections not shown
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Common terms and phrases
accounting standards acquisition amortization amount assets basis bbls capitalized costs carrying party cash flows Company computation conveyance cost center costs incurred December 25 December 31 depletion development costs disclose disclosure project disclosure requirements drilling arrangement dry hole duction enterprise's equipment estimated future Estimating Proved Reserves example expense exploratory FASB Statement FASB's disclosure financial statements full cost accounting full cost method future net cash future net revenues GAAP gain or loss gas producing activities gas producing enterprises gas properties impairment income tax lease limited partnerships measure of discounted ment method of accounting mineral oil and gas oil or gas owner paragraph partner payout percent prises production payment profits interest proved oil proved properties purchase recognized reporting reserve estimators reservoir royalty rules SEC's share significant successful efforts method tax expenses tion undeveloped unproved properties windfall profit taxes WPTA