TR-35 International Accounting Education Guide
AG-23 Overhead Rate Negotiation & Calculation
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.
AG-17 Refining And Marketing Exchange Accounting
This document establishes guidelines on how exchange companies should provide one another with information required to efficiently account for and reconcile exchange transactions. This serves as an information resource and establishes recommended accounting practices and procedures for petroleum product exchanges. 47 Pages. 1996.
AG-12 Determining Finding, Development, and Acquisition Costs
Exploration and Production Companies are required to report finding / acquisition costs in accordance with Statement of Financial Accounting Standards (SFAS 69) and in form 10K. However, few companies use these standards for computing these costs for internal purposes. This publication explains the various other methods and their applicability to certain situations. 23 pages. 2011.