By D. R. Carmichael, O. Ray Whittington, Lynford Graham
This extremely popular reference is depended on via a substantial a part of the accounting occupation of their day by day paintings. This guide is the 1st position many accountants glance to discover solutions to perform questions. Its accomplished scope is well known and trusted. it really is designed as a unmarried reference resource that gives solutions to all moderate questions about accounting and monetary reporting requested through accountants, auditors, bankers, attorneys, monetary analysts, and different preparers and clients of accounting info.
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Additional resources for Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2) (Volume 2)
Par 34: Exploratory-type stratigraphic test wells are normally drilled on unproved offshore properties. Frequently, on completion of drilling, such a well may be determined to have found oil and gas reserves, but classification of those reserves as proved depends on whether a major capital expenditure—usually a production platform—can be justified which, in turn, depends on whether additional exploratory-type stratigraphic test wells find a sufficient quantity of additional reserves. In that case, the cost of drilling the exploratory-type stratigraphic test well shall continue to be carried as an asset pending determination of whether proved reserves have been found only as long as both of the following conditions are met: (1) The well has found a quantity of reserves that would justify its completion for production had it not been simply a stratigraphic test well.
Development costs include expenditures associated with drilling, removing overburden (waste rock), sinking shafts, driving tunnels, building roads and dikes, purchasing processing equipment and equipment used in developing the mine, and constructing supporting facilities to house and care for the workforce. 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, depreciation of equipment used for exploration purposes may begin when it is purchased and use has begun, while depreciation of milling equipment may not begin until a certain level of commercial production has been attained. Depletion (or depletion and amortization) of property acquisition and development costs related to a body of ore is calculated in a manner similar to the unit-of-production method of depreciation. The cost of the body of ore is divided by the estimated quantity of ore reserves or units of metal or mineral to arrive at the depletion charge per unit.
Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2) (Volume 2) by D. R. Carmichael, O. Ray Whittington, Lynford Graham