By D. R. Carmichael, O. Ray Whittington, Lynford Graham
This very popular reference is trusted through a substantial a part of the accounting occupation of their daily paintings. This instruction manual is the 1st position many accountants glance to discover solutions to perform questions. Its accomplished scope is well known and depended on. it's designed as a unmarried reference resource that gives solutions to all average questions about accounting and monetary reporting requested by means of accountants, auditors, bankers, legal professionals, monetary analysts, and different preparers and clients of accounting info.
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Additional resources for Accountants’ handbook. Special Industries and Special Topics
FASB, Stamford, CT, 1979. “Disclosures about Oil and Gas Producing Activities,” Statement of Financial Accounting Standards No. 69. FASB, Stamford, CT, 1982. O’Reilly, V. , Montgomery’s Auditing, Twelfth Edition. John Wiley & Sons, New York, 1996. Securities and Exchange Commission, “Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975,” Regulation S-X, Rule 4-10, as currently amended. SEC, Washington, DC, 1995.
5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 100 100 20 0 20 20 80 20 20 0 0 0 80 10 10 90 10 10 20 0 20 0 20 20 20 20 20 0 0 0 0 10 10 10 10 10 80 100 Assumption of Seller’s Nonrecourse Mortgage 80 100 60 60 80 80 80 Assumptions: Sales price: $100. Seller’s basis in property sold: $70. Initial investment requirement: 20%. All mortgage obligations meet the continuing investment requirements of Statement 66. 2 Examples of the application of the EITF consensus on Issue No. 88-24. Source: EITF Issue No.
If a property is significantly imbalanced, Company A may find itself in a position that reserves are insufficient to bring the well back to a balanced condition. If Company A is underproduced in this situation, a receivable (or deferred charge) may be recorded in the asset category that has a questionable realization. In addition, the company is really under- or overproduced in terms of volumes (measured in cubic feet) of gas. A value per cubic foot is assigned based on the sale price at the period of imbalance.
Accountants’ handbook. Special Industries and Special Topics by D. R. Carmichael, O. Ray Whittington, Lynford Graham