Accountants' Handbook, 2 Volume Set (Accountant's Handbook) by D. R. Carmichael, Lynford Graham

By D. R. Carmichael, Lynford Graham

The Accountants' guide sequence has the longest culture of supplying entire assurance of the sector to either accounting execs and execs in different fields who want or wish to receive quickly, comprehensible, and thorough publicity to advanced accounting-related matters. it truly is designed as a unmarried reference resource that gives solutions to all moderate questions about accounting and monetary reporting requested by way of accountants, auditors, bankers, attorneys, monetary analysts, and clients of accounting details. finished content material presents research on over forty three serious parts of accounting. Written via nationally regarded accounting pros, together with companions in significant public accounting organisations, monetary executives, monetary analysts, and different correct enterprise execs. The specialized services of the person authors continues to be the severe distinguishing attribute of the Accountants' instruction manual.

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In many respects, the expenditures in the development stage are similar to those incurred during exploration. As a result, it is sometimes difficult to distinguish the point at which exploration ends and development begins. For example, the sinking of shafts and driving of tunnels may begin in the exploration stage and continue into the development stage. In most instances, the transition from the exploration to the development stage is the same for both accounting and tax purposes. Development also takes place during the production stage.

Some of these factors include the following: • • • Anticipated Success of Drilling. Even with the recent technological advances in 3-D seismic, there is still substantial risk of not finding a commercial petroleum reservoir after spending hundreds of thousands of dollars (or more) drilling a well to the target formation. Exploration success is also affected by drilling risks such as stuck drill pipes, blowouts, and improper completions. Taxation. A substantial portion of the revenues from the sale of crude oil and natural gas goes directly or indirectly to the federal and state governments in the form of severance taxes, ad valorem taxes, and income taxes.

The production owner and purchasers prepare and sign division orders, which are revenue distribution contracts specifying each owner’s share of revenues. If the division order specifies that the purchaser is to pay all revenues to the operator, the operator must distribute the appropriate amounts to the other joint interest owners and the lessor(s). The various factors that determine the success or failure of oil and gas exploration activities include many uncertainties. These factors set the oil and gas industry apart from many other capitalintensive industries.

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