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. 104 pages. Rev. October 2012
This publication provides guidance on developing an overhead rate, including what questions to consider, which functions or cost categories to include in the rate and how to negotiate that rate with the other working interest owners. 40 Pages. 2001.
This document provides an historical perspective on the reasons for gas imbalances and recommends guidelines necessary to properly identify, reconcile, report, and resolve imbalances among producers. This report was issued in conjunction with the efforts of the INGAA/COPAS/A.G.A. Joint Task Force related to spot and direct gas sales. 111 pages. 2001.