This is COPAS' comprehensive guide to accounting for oil, and complements AG-15, Gas Accounting Manual.  This publication provides generally accepted practices for oil allocations and related revenue accounting.  It is intended to be of assistance to accountants and oil producers in establishing or revising oil accounting procedures and in training new personnel.  100 pages. Rev. 1988 

Includes Addendum AG-6 AD1 Valuation of Crude Oil Volumes in the Event of Price Changes During the Month. 2 pages. Pub 1990

Also includes Addendum AG-6 AD-2 Oil Imbalance.  16 pages Pub. 2002