Since to create fixed assets require large capital investments, each enterprise is interested in increasing their term of use in the manufacturing process. The service life of fixed assets depends on: the material from which they are made; The conditions in which they are used; operation modes; technical literacy of employees who use them; replacement work; Quality and timeliness of repairs and so on.

In the oil and gas industry, in addition, they depend on the natural factors that cause the life of oil and gas wells. Oil and gas wells most often come out of operation. Not due to physical wear, and as a result of the depletion of oil or gas deposits in the zone of the well. The wells of the same design and quality of equipment, but located in various parts of the deposits, will have a different life life. The service life of drilling installations is significantly reduced due to the frequent transfer of their consolidated point to another.

Determining the life of the equipment is necessary to establish depreciation rate.

The rate of depreciation is an annual percentage of redemption of the value of fixed assets and determines the amount of annual depreciation. In other words, the rate of depreciation is the ratio of the amount of annual depreciation deductions to the cost of the OPF, expressed as a percentage. The depreciation norms are established and periodically revised by the state, they are united for all enterprises and organizations regardless of their forms of ownership and forms of management.

The depreciation period of the oil well is 15 years, therefore, the rate of depreciation is set in the amount of 6.7%.

For gas wells, the rate of depreciation is established on the basis of the 12-year depreciation period, i.e. 8.3%.

The rate of depreciation on drilling rigs, lifts for steam, capacitance, receiving bridges, metal bases are set in the amount of 11.2%, Pa Tourbuins 32.7%.

For a long time used in the production process and gradually wearing the main funds completely transfer their initial cost of PA made products, and in addition, they reimburse the costs of maintaining them in a working condition during operation (costs overhaul and upgrading equipment).

The planned transfer of the value of fixed assets on the products is called depreciation, and the means included in the cost of production are depreciated deductions. Depreciation contributions together form an amortization fund.

Depreciation performs the following main tasks:

1) allows you to determine the total social costs of production. In this role, amortization is necessary for calculating the volume and dynamics of national income in the country;

2) characterizes in a generalized degree of wear of fixed assets, which is necessary for planning the process of their reproduction;

3) Creates a monetary fund to replace the worn facility of labor and their overhaul.

Currently, an uniform method and a root depreciation method are mainly used in the oil and gas industry.

Amortizing deductions for uniform depreciation are determined by attributing the amount of annual reasons for depreciation to the value of fixed assets and are expressed as a percentage, which is seen from the following formula:

where the N-annual depreciation rate;

A-size depreciation deductions per year;

F-value (initial or restorative) fixed assets.

Since the amount of depreciation deductions over the year depends on the initial value of fixed assets at the time of their acquisition, the period of the alleged service, the costs of capital repairs for the entire depreciation period, as well as from the residual (liquidation) value of these funds, the post-hour annual depreciation rate can be determined by Formula:

where RM is the cost of capital repairs (including modernization) during the service life of fixed assets;

L - the liquidation value of the basic funds that came out of use;

A - depreciation period (service life) of fixed assets.

Small enterprises, in addition, it is allowed to additionally write off on the cost of production in the first year of operation to 50% of the cost of fixed assets whose service life exceeds 3 years.

Accelerated amortization allows:

speed up the process of updating the active part of the main production facilities in the enterprise, and this is already a lot;

accumulate sufficient funds (depreciation) for technical re-equipment and reconstruction of production;

reduce income tax;

avoid moral and physical wear of the active part of the main production assets, i.e. Maintain them at a high technical level, which, in turn, creates a good basis for increasing the volume of production, producing better products and reduce its cost.

The annual amount of depreciation depreciation is determined by:

with a linear method - based on the initial value of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful life of this object;

with a method of reduced residue - based on the residual value of the object of fixed assets at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful life of this object;

with the method of writing off the cost of the amount of the number of years of useful use - based on the initial value of the object of fixed assets and the annual relationship, where in the numerator - percentage of years remaining until the end of the service life of the object, and in the denominator - the amount of the lifetime of the service life of the object;

with the way to write off the value in proportion to the volume of products (works) - based on the natural indicator of the volume of products (work) in the reporting period and the ratio of the initial value of the object of fixed assets and the intended volume of products (works) for the entire useful use of the facility of fixed assets.

Planning depreciation deductions in the enterprise has importantsince this allows you to determine their value for the planned period; It is necessary for planning the cost of products and financial results of the enterprise.

The source data for determining depreciation deductions for the planned period is: indicators of the value of fixed assets at its beginning; Annual and promising plans for the commissioning of fixed assets and funds coming from other enterprises and organizations on solutions already issued; data on the designed departure of fixed assets; Approved depreciation rates.

The amount of accrued depreciation refers to the cost of produced products, performed works or services rendered monthly; In seasonal industries, the annual amount of depreciation is included in the production costs for the period of the enterprise in the year.

The depreciation on the main funds newly commissioned, begins on the 1st day of the month following the month of their commissioning, and on retired main funds ceases from the 1st day of the month following the month of disposal.

Careful planning of depreciation deductions At the beginning of the planned year, it makes it possible to further simplify their calculation during the planned period. In this case, depreciation deductions (a) for each month are determined by simplified scheme: depreciation deductions for the previous month (and 0 ) depreciations are added to the newly introduced fixed assets (and BB,) And depreciation deductions are subdued to the cast out fixed assets (a selection):

A \u003d A. 0 + A. BB - BUT Choose

Sources of formation and replenishment of Depend on the form of the existence of the enterprise. For state-owned enterprises, it will be somewhat different compared with private. But there are general traits:

o amortization deductions that accumulate during the work of the enterprise

o The fund accumulation fund from the profit of the enterprise (profit is spent on the consumption fund and accumulation fund)

o For state-owned enterprises Capital investments in the enterprise

o Communaries

o The release of additional shares thereby attracts additional capital of shareholders

What term should be attributed from 01/01/2009 (after the changes made by the Decree of the Government of the Russian Federation of September 12, 2008 No. 676) the well oil operational for the purpose of calculating the income tax?

over 7 years to 10 years inclusive. According to the All-Russian Classifier of the Basic Oil Operational Funds, the OKOF Code 12 4521161 refers to the subclass of the "facilities of the oil refining industry" OKOF code 12 4521021. According to the changes made by the Decree of the Government of the Russian Federation of September 12, 2008 No. 676, the fifth depreciation group is supplemented with a position 12 4521021 - "The facilities of the oil refining industry." Thus, according to the classification of the well, the oil operational (code 12 4521161) refers to the fifth depreciation group with a useful life of more than 7 years to 10 years inclusive.

The rationale for this position is given below in the materials of the Glavbukh system.

1. Recommendation: How to determine the period during which the property will be amortized by tax accounting

In the tax accounting property depreciate during its useful life.

Fundamental rules

The term of useful use of the primary means to determine independently according to such rules: *

• first of all, follow the classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets depending on the useful life of their useful use are combined in 10 depreciation groups and are arranged in an increase in the useful life (clause 3 of Article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the mainstream in the classification and look at which group it relates;
• if the main tool is not specified in the classification, then establish a useful life on the basis of the manufacturer's recommendations and (or) technical conditions.

Such rules are established by paragraphs and Article 258 of the Tax Code of the Russian Federation.

If the main tool is not mentioned in the classification, and the technical documentation is missing for it, to determine the depreciation group and useful life, contacting the relevant request to the Ministry of Economic Development of Russia. Such recommendations are contained in the letter of the Ministry of Finance of Russia of November 3, 2011 No. 03-03-06 / 1/711. *

In addition, such situations are allowed to accrual depreciation on unified norms approved by the Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legality of using these norms is likely to have to defend in court. In arbitration practice there are examples of court decisions confirming the validity of this approach (see, for example, the definition of you of the Russian Federation of January 11, 2009. № YOU-14074/08, RESOLUTIONS OF THE FAS West Siberian District of May 5, 2012 No. A27-10607 / 2011, Far Eastern District of May 19, 2010 No. A16-1033 / 2009 and dated December 29, 2009 No. F03-5980 / 2009, the North-West District of September 15, 2008 No. A21-8224 / 2007).

Elena Popova,

state Counselor of the Tax Service of the Russian Federation I Rank

2. Resolution, Classifier of the State Standard of Russia dated December 26, 1994 No. 359, OK 013-94 "All-Russian Classifier for fixed assets (OKOF). OK 013-94 (codes 10 0000000 - 14 2949220) (as amended on April 14, 1998) "

3. Resolution of the Government of the Russian Federation of 01.01.2002 No. 1 "On the classification of fixed assets included in depreciation groups (as amended on December 10, 2010)"

Fifth group
(Property with useful use of over 7 years to 10 years inclusive)

The total amount of depreciation is determined for the entire service life of fixed assets by the formula

A \u003d c o (with n) + kr + z l - with m,(10)

where CM - the cost of materials remaining after the liquidation

fixed assets, rub.

Annual depreciation rate is calculated by the formula

A G \u003d (C O (S P) + CR + Z L - C m) / tl, (11)

Having information about the average annual value of fixed assets and approved depreciation standards for complete recovery, it is easy to calculate annual depreciation payments for these purposes by the formula:

Errors in the establishment of depreciation norms seriously affect the economic situation of the enterprise. With an overwhelmed norm, their initial cost will be reimbursed long before the desired period, but the cost of production for this period will be higher and, it means that the enterprise will receive less profits. When establishing an understated rate of depreciation, the enterprise will be more profitable, but by the time of the exit of fixed assets, he does not have the necessary funds for their recovery.

If the enterprises carried out the revaluation of fixed assets in replacement cost, it should be used in depreciation calculations instead of the initial cost.

The cost of the following facilities of fixed assets not reaching the operational age, not repaid by depreciation:

Objects of the housing stock (residential buildings, hostels, apartments);

Objects of external improvement (forestry, road economy; Specialized facilities of the shipping situation);

Productive livestock (buffalo, oxen, deer);

Perennial plantings;

Land and objects of environmental management, because Their consumer properties do not change over time.

At the specified objects, the movement amounts are taken into account on a separate off-balance account.

Depreciation is made independently of the results of the organization's activities in the reporting period and begins from the first day of the month following the month of adopting this object to accounting accounting, and is made until the cost of this object is fully repayed.

Depreciation is charged during the entire actual service life of fixed assets, does not stop during their repair and downtime and not produced only during their reconstruction and technical re-equipment. For newly commissioned objects, depreciation accrual starts from the first number following the input of the month. According to the depreciation of the main funds, depreciation is terminated from the first number following the removal of the month.

For tax purposes, taxpayers are accrued depreciation in accordance with one of the following methods:

1) linear, in which depreciation amounts are evenly distributed for the entire period of use of fixed assets;

2) nonlinear method.

The linear method applies to buildings, structures, transfer devices, regardless of the delivery time of these objects.

To the rest of the main funds, the taxpayer has the right to apply any of the methods provided for by the Tax Code of the Russian Federation. The selected depreciation method cannot be changed during the entire depreciation rate.

In NGP, the most common method of depreciation is linear. However, it is not taken into account that in oil and gas produce, labor means continue to function in the process of production with decreasing force. Therefore, the linear method does not always ensure the complete restoration of the cost of fixed assets and especially wells introduced in recent years of development due to the termination of the field of deposit due to reserves.

TO nonlinear depreciation methods relate:

1 method of reduced residue (accelerated): Based on the residual value of fixed assets at the beginning of the reporting year ( With O.) and the rate of depreciation ( On the), calculated on the basis of its useful use ( T) and the acceleration coefficient to the main rate of depreciation (to the UK) established in accordance with the legislation:

; (13)

. (14)

Enterprises can apply accelerated depreciation in relation to fixed assets used to increase the production of computing equipment, new progressive species of materials, devices, equipment.

Accelerated depreciation can be applied to the active part of the basic funds acquired after 01.01.91.

The coefficient is not higher than 3 can be applied:

To the main means used under an aggressive environment or increased replacement. The aggressive medium is a set of natural or artificial factors whose influence is an increased wear of OF, - may cause an emergency initiating;

The main production facilities of agricultural organizations (poultry farms, livestock complexes, greenhouse combines).

According to cars and passenger minibuses, which has an initial cost, respectively, more than 300 thousand rubles and 400 thousand rubles, the main rate of depreciation is applied with a 0.5 coefficient.

It should be noted that with this method the initial cost will never be written off. Despite this disadvantage, the method allows you to write off the maximum depreciation value in the first years of work, and the company has the ability to most effectively reimburse the costs of acquiring the object of fixed assets.

2 The method of writing off the cost of the number of years of useful use: Based on the initial (restorative) cost ( With p, with in) object of fixed assets and ratio, in the numerator of which the number of years remaining until the end of the useful life ( T Ost.), and in the denominator - the amount of the number of useful uses ( ΣT SL):

, (15)

. (16)

3 The method of writing off cost is proportional to the volume of products: The accrual of depreciation deductions is made on the basis of the natural indicator of the volume of products in the reporting period ( Q plan), the ratio of the initial value of fixed assets ( With P.) and the alleged amount of products for the entire useful use of the facility of fixed assets ( Q forecast):

. (17)

This method is used where the depreciation of fixed assets is directly related to the frequency of their use - most often for calculating depreciation during the extraction of natural raw materials.

Also, the method of calculating the depreciation is proportional to the volume of work applied mainly for vehicles. Depreciation rates are set as a percentage of initial cost vehicle For every 1000 km run.

Depreciation of petroleum and gas wells has some specifics:

1) depreciation on full restoration of wells is made during the regulatory life of the service without taking into account the actual time of their work and stop after its end;

2) if the well stops working before the regulatory life, then the depreciation continues to be accrued;

3) on liquidated or under-amortized wells, regardless of the reasons for depreciation is accrued until its balance of book value finished products and refunded due to the profit remaining at the disposal of the enterprise;

4) At the time of conservation, the depreciation is not accrued.

For wells, it is advisable to apply accelerated depreciation methods, because It is they who determine the volume of production and the cost of mining. The use of accelerated depreciation for all other types of fixed assets due to their various bonds with extraction is inefficient. In the construction of wells, uniform depreciation is used.

Amortizing deductions for intangible assets are made in one of the following methods:

A linear way based on the norms calculated by the organization based on their useful life;

Method of reduced residue;

The way to write off the cost is proportional to the volume of products (works, services).

The use of one of the methods for a group of homogeneous intangible assets is made throughout their useful life. During the term of useful use of intangible assets, the accrual of depreciation deductions is not suspended, except for the conservation of the organization.

The useful life of intangible assets is determined by the organization when making an object to accounting. Useful use period is considered the period during which the use of the facility brings profit, the benefit of the enterprise.

Useful use for patents, licenses, use rights, and so on is the term agreed by the Treaty.

According to intangible assets, for which it is difficult or impossible to determine the useful life, the rate of depreciation are established on the condition (but no more than the organization's activities).

In Russia, such a period is 20 years of continuous operation. In China, useful life in similar cases is 10 years. In the United States in such situations, it is customary to focus on the so-called reasonable period not exceeding 40 years.

According to intangible assets obtained under the contract of donation and free of charge in the process of privatization acquired using budget allocations and intangible assets of budgetary organizations, depreciation is not accrued.

There is an opportunity not to accruem depreciation on some types of intangible assets, the list of which the company establishes independently. Usually they include assets, the cost of which is not reduced over the years (for example, trademarks).

All over the world, the mergers of enterprises, acquiring some enterprises in others are widespread. Therefore, there is a need to account for the conditional value of the business reputation.

Goodwill - These are the advantages that the buyer receives when buying an existing and current company, compared with the organization of the new company. This difference can be either positive or negative.

A positive business reputation means that the cost of the enterprise exceeds the total value of its assets and liabilities, that something is inherent in something that is not determined by the value of its assets and liabilities. Such "something" may be the presence of stable buyers, a profitable geographical position, the reputation of the quality, marketing and sales skills, technical know-how, business communications, management experience, staff qualifications level, etc. These factors provide a higher level of profit than the one that can be obtained when using similar assets and liabilities, but in the absence of notable intangible factors.

Negative business reputation indicates the opposite.

Business reputation does not exist separately from the enterprise. it interested property. They can not be disposed of separately from the enterprise. This feature distinguishes this type of assets from all other accounting facilities, including other types of intangible assets.

For domestic accounting, a serious problem is to assess the cost of goodwill. In the balance sheet, this value appears only if the enterprise has made a purchase of another enterprise. The cost of own business reputation in the balance sheet is not reflected.

There are two main approaches to the determination of the cost of goodwill:

1) as a source additional income Profit, when business assessment methods are used;

2) in the amount of the difference between the amount actually paid for the enterprise, and the cumulative value of individual assets and liabilities of this enterprise, recorded in the last time of drawing up the balance sheet.

The positive business reputation of the organization should be considered as a premium to the price paid by the buyer in anticipation of future economic benefits, and take into account as a separate inventory.

The negative business reputation of the organization should be considered as a discount from the price provided by the Buyer due to the lack of factors for having stable buyers, reputation of quality, marketing and sales skills, business relationships, management experience, staff qualifications, etc., and take into account as income of future periods.

Business reputation has no definite lifetime. Patriotic practice comes from the fact that most of the possible factors that make up a positive business reputation bring economic benefits over 20 years from the date of purchase. During this time, business reputation must be amortized. However, it is necessary to make aware that the adopted depreciation period is conditional and may affect the accuracy of the calculation of the financial result of the enterprise.

Separate countries introduced the maximum depreciation period: Japan - 5 years, Netherlands and Sweden - 10, Australia - 20, Canada and USA - 40.

In the process of production and economic activity in enterprises to achieve more efficient use of fixed assets, the requirements for their accounting and analysis are constantly increasing.

Everything indicators characterizing the efficiency of using fixed assetscan be divided into general and private.

TO general indicators These are those characterizing the reproduction of fixed assets, their composition, structure and movement ( To normal, to the selection, to ezo, k), and indicators characterizing the effectiveness of their use ( FO, Fe, FV, R Of).

Renewal coefficient (input) Fundamental Funds:

. (18)

Retirement coefficient Fundamental Funds:

. (19)

Wear coefficient:

. (20)

Writhing coefficient:

. (21)

FondoOstitch In monetary terms shows how many rubles (pieces, tons) of gross products ( Q.) It can be obtained by using fixed assets whose cost is 1 ruble:

Fondarity In monetary terms, it shows what the value of the fixed assets required for the production of 1 rubles of gross production:

. (23)

Fundsacking It characterizes the degree of technical equipment, it shows what the value of fixed assets at the disposal of one employee of the enterprise in the process of production:

where C. - number of staff.

Machine repair Considers the degree of equipment of labor to the active part of fixed assets ():

Forecity:

, (26)

where P- Profit enterprise, rub.

Everything private indicators It can be divided into indicators of efficient use of equipment for power (intensive) and time (extensive).

Extensive use coefficient It is equipped with the ratio of the actual time of the equipment (T f) to calendar time (T to), those. Shows the specific weight of the productive time of the equipment:

Intensive use coefficient equipment:

, (28)

where PF - actual equipment performance;

PN N. - Regulatory (project) equipment performance

by passport.

The degree of loading of equipment in time is determined replacement coefficientshowing equipment loading during the day:

, (29)

There are features of the calculation of these coefficients in the oil and gas complex.

In the construction of wells (drilling)intensive use coefficient of drilling equipment:

, (30)

where ν F K., ν N K.- Commercial actual and regulatory speed

drilling, m / stop;

ν N T. , ν ft - technical actual and regulatory speed

drilling, m / stop.

1 machine-month \u003d 30, 4 stroke-days \u003d 720 windows-hours

Commercial speed drilling is determined by the formula

, (31)

where N. - penetration, m.;

T calle - Calendar drilling time, hour.

T Cal \u003d T PR + T NPR , (32)

where T - productive drilling time, hour;

T NPR - Unproductive drilling time, hour.

Product drilling time can be determined by the formula

T PR \u003d T Fur + T SPO + T sub value + T crepe + T Rem + T, (33)

where t meh. - time for mechanical drilling, hour;

T SPO - time for squeaking operations, hour;

T Podg.- time for preparatory and auxiliary work (shift

chisels, preparation of clay solution), hour;

T Solution- time for the fastening of the well (descent and cementing

columns), hour;

tm - time for repair work, troubleshooting in

mounting drilling period, hour;

T don- time to eliminate complications on geological

reasons, hour.

Unproductive drilling time Includes time to eliminate accidents and time loss due to downtime for organizational and technical reasons.

Technical speed Drilling is calculated:

. (34)

Cycle speed Drilling is calculated:

, (35)

where T C. - cycle of the construction of the well (shopping work,

drilling, well testing for productivity), hour.

The extensive use coefficient of drilling equipment is located according to the following formula:

, (36)

where T f b, t c - actual drilling time or construction

wells, hour;

Tn b, t n c - regulatory (calendar) drilling time or

building construction, respectively, hour.

IN oil and gas production1 well-month \u003d 30.4 well-days \u003d 720 wells-hours.

The intensive use coefficient of ground and underground equipment (except wells) can be determined by the following formula:

, (37)

where q F. - the actual amount of oil production from the well, T / day;

q pl. (pr) - Minimal planned (project) oil flow rate, T / day.

However, this indicator did not find wide use, since the most diverse natural geological factors affect the production of oil.

The extensive use coefficient in oil and gas produce is determined in two ways:

, (38)

where To E. - coefficient of operation of wells;

To I. - Well-use coefficient.

The operating coefficient of the current wellbore Shows the ratio of the total actual time of operation of wells to the total calendar time of the current well Fund:

, (39)

where SMM D. - bore-months, nominated by the current fund;

SMO - Well-month wells (without repairs time).

The use ratio of the operational fond of wells Shows the ratio of the total actual time of the wells to the total calendar time of the operational fondation of wells (including all downtime):

, (40)

where SMM E. - well-months, nominated by operational

well Foundation.

The total use of fixed assets is customary to determine integral well-use coefficient:

To i \u003d to uh k and.(41)

Well months, nominated by the Operational Fund, determine:

where N E. - the number of wells of the Operational Fund at the beginning of the year;

N N. - the number of new wells entered from drilling;

t N. KAL - the calendar time of the new wells in the year (in

accordance with the planning plan of the wells input);

N L. - the number of liquidated wells;

t L.Kal - Calendar time of operation of liquidated wells.

Well months, nominated by the current fund:

where N D.- the number of wells of the current fund at the beginning of the year;

N Bh. - introduced during the year from inaction;

t - kal - Calendar time of operation of inactivity

N poses- the number of wells launched into the inactive foundation;

t selection..Kal -Calandar time of work output to inactive

fund well.

In the event that there is no plan-graph of the input of wells (new and inactive), the average time of their work in the planned year is 183 days.

Well months, exhaust (operation) in the plan, are determined:

where t OIST - planned stops on the wells of the current fund;

t bt, t n. - planned stops on wells introduced from

inaction and new wells.

To improve the use of fixed assets in time, it is important:

1) Increase swelling existing equipment in the composition of the entire equipment available;

2) reduction of planned downtime equipment to a minimum based on improving the organization of repair work and equipment operation;

3) complete elimination of unscheduled downtime equipment;

4) Development and implementation of progressive standards for active work, an interremmer period and repairs on all active elements of fixed assets;

5) the intensive way to improve the use of fixed assets is the operation of drilling equipment on forced modes;

6) the use of progressive drilling equipment and technology;

7) the integrated use of technical means corresponding to geological requirements;

8) reconstruction, equipment upgrading;

9) Elimination of excessive equipment and over-limit reserves of backup equipment.

To maintain a high-quality side of the use of the Fund, they carry out various types of repairs:

- current- Repair that is produced in the process of functioning of fixed assets without a long interruption of the production process for partial restoration of equipment performance (replacement of individual nodes or aggregates);

- recovery (medium) associated with the control of the technical part of individual parts of the equipment in accordance with the passport data, is caused by various natural disasters;

- overhaul It is associated with the full development of the main parts of the equipment, often with the complete replacement of all worn out parts and components of this equipment, with its upgrade.

Control questions

1 What is amortization?

2 What are the errors affect the establishment of depreciation norms?

3 List nonlinear depreciation methods.

4 Which of the accelerated methods does not allow to write off the initial cost of the object of fixed assets completely?

5 What is goodwill and is it necessary to amortize it?

6 What indicators of the effectiveness of the use of fixed assets are common? To private?

7 What is a fund-student? Fundsacking?

Depreciation and its role in the reproduction process. The facility of fixed assets has a limited useful life, which is reflected in his passport documents.

Medvedeva Natalia Vladimirovna

graduate student, Financial Academy under the Government of the Russian Federation (at the time of publication)

The concept of oil and gas assets

Wear, exhaustion and depreciation - terms used in the oil and gas industry to indicate the "depreciation" of oil and gas assets and capitalized costs for the acquisition of licenses, exploration and development of deposits.

Oil and gas assets include:

License acquisition costs;

Capitalized costs of geological exploration and evaluation. In particular, such costs include expenses for research, seismic exploration, exploration drilling and testing;

Capitalized costs associated with development and mining. These costs include the cost of developing detected industrial oil and gas reserves and bring them to the production stage. The assets related to the development and mining include the cost of acquiring such assets, as well as the cost of the reserve for future restoration of deposits and the elimination of fixed assets;

Mineral resources and rights to mining. They are taken into account in the composition of oil and gas assets in the case when they were acquired as a result of the purchase of subsidiaries.

Standards for accounting oil and gas assets

International Standards financial statements (IFRS) Although developed for commercial organizations of all industries, the complexity of the production technology and the specificity of financial and economic activities in the extractive industry lead to the need to develop special sectoral financial statements. Currently, there is only one special standard IFRS - IFRS 6 "Intelligence and Assessment of Mineral Resources". IAS 8 "Accounting Policy, Changes in Estimates and Errors" makes it possible in the absence of international standards to contact the accounting and financial statements of other countries, as well as the sectoral accounting practice.

In the US Financial Reporting Standards (US OPAP, GAAP), sufficiently detailed instructions for the preparation of the reporting of oil and gas companies, which are contained in the Regulations on Financial Reporting Standards (SFAS) 19 "Financial Accounting and Reporting for Oil and Gas Mining Companies", 69 "Disclosure of information on Oil and gas production activities "and 143" Accounting for the obligation to disassemble assets. " Thus, to prepare reporting in accordance with international standards and, taking into account the specifics of the industry, the provisions of the US GAAP are more used. In particular, to calculate the depreciation, oil and gas companies are guided by the standard SFAS 19 "Financial accounting and reporting for oil and gas mining companies".

Calculation of depreciation of oil and gas assets

According to the provisions of the SFAS 19 and the sectoral practice of accounting, the depreciation of fixed assets related to the extraction of oil and gas for reflection in reporting on international standards is calculated using the method of products produced on the basis of stock estimation, and not according to the linear method, as is customary in Russian practice. This means that depreciation costs are in proportional dependence on the volume of oil and gas production over the current period. According to this approach to calculate the depreciation, oil and gas assets are grouped in deposits or cost centers, depending on the selected method of accounting for expenses arising from evaluation, exploration and mining.

With an increase in the field development period, as the amount of oil and gas production decreases, cash flows from the use of oil and gas assets are also reduced, and the amount of depreciation during the whole period remains at approximately one level. The method of calculating the depreciation is proportional to the production volume usually leads to the fact that an indicator of an income per ton of oil or gas decreases as the deposit is developed. For mining companies that are constantly engaged in the exploration and development of new deposits, the depreciation of recent capitalized costs will be higher than the depreciation of the old oil and gas assets fund, which, in turn, compensates for a decrease in income coming on a ton of oil or gas. In companies that have long been developing their fields, while exploring new reserves, the yield will decline.

The inconsistency of the economic benefits from the development of a field and related costs is a large disadvantage of the depreciation method proportional to the production volume. In our opinion, it is possible to achieve greater compliance, amortizing oil and gas assets during the period on which cash flows are predicted from the extraction of proven oil and gas reserves.

In practice, oil and gas companies use two main methods for taking into account the costs of assessment, exploration and development of deposits: the method of "efficient costs" and the "full cost" method.

The "effective cost" method suggests that costs are capitalized only if they led to the detection of proven reserves, while the remaining costs are non-capitalized costs and are recognized at the time of occurrence. So, in accordance with the method of "efficient costs", geological and geophysical expenses and the costs of the content of universal deposits refer to the cost as it occurs. The drilling costs of exploration wells are initially capitalized, but refer to expenses if such wells are unsuccessful (non-hydrocarbon reserves are found on an industrial scale or the development of the field is recognized unprofitable). Development of wells are capitalized regardless of their success.

In accordance with the "full cost" method, all expenses for exploration, content and development are capitalized regardless of whether hydrocarbon reserves were detected. The "Full Cost" method is used by small new oil companies, as it allows them to capitalize the costs in the early stages until successful drilling activity causes profit, which allows them to be careful. The "Results" method is used mainly by large companies, since their future operations are not burdened by unsuccessful drilling costs.

For companies preparing statements under IFRS, the calculation of the depreciation of fixed assets is based on the provisions of the IFRS standard 16 "fixed assets", which does not contain the concepts of "plot / deposit" or "cost center", and operates with components. In many cases, the calculation of depreciation in the context of deposits will coincide with IFRS 16, which cannot be said to calculate the depreciation when grouping fixed assets under cost centers. Thus, capitalized costs accounted for under cost centers should be distributed to specific sections or deposits and amortized already in their composition. It is necessary to analyze which fixed assets have a shorter useful life, since such assets should be amortized separately.

Stock estimate, on the basis of which depreciation is calculated, as a rule, is taken from reports prepared independent appraisers In accordance with the requirements of the society of oil engineers and the International Oil Congress. The most famous examples are Miller and Lents Ltd and Degolyer and Macnaughton. Large oil and gas companies have their own engineers who prepare such reports. Currently, most of the oil and gas sector companies use the US Oil and Oil Engineers Society (US SPE) to evaluate reserves. This technique is based on revised definitions and classification of reserves developed by the US Securities Commission (SEC) in 1978. The classification of stocks on the American classification differs from the Russian. Thus, companies that provide their reporting on international standards are unlikely to fully use the Russian classification, since it operates with other categories of reserves, rather than foreign investors and consumers.

The question remains open, what stocks take into account when the depreciation of oil and gas assets is accrued.In our opinion, it is necessary to use the following approach, which, however, is not enshrined in standards, but is a generally accepted practice of accounting in the industry:

Proven reserves are used in reserves when calculating the depreciation of capitalized costs for the purchase of deposits;

Based on proven reserved stocks to calculate the depreciation of capitalized expenses for exploration and development of the field, which gave a positive result, and mining assets (for example, oil wells related to them equipment).

The development of the oil and gas field is determined on the basis of the assessment of oil and gas reserves and the volume of their production per year. The composition of proven developed stocks includes stock volume, which is expected to be extracted until the expiration of the current licenses.

In the oil and gas industry, the following practice is found in the oil and gas industry: if the license is less than the development of the oil and gas field, the calculation of the depreciation of mining fixed assets is based on the development of the oil and gas field, since the management of the company believes that it will be able to resume these licenses. However, when choosing such accounting policies, it is necessary to adhere to the principle of diligence. Even if the company does not violate the terms of the license agreements, it should include only proven reserves, which it can get to the expiration date of the license, until the company's management has evidence that its licenses will be extended.

The provisions of IFRS are not regulated. The US Securities Commission notes in its comments in the rules of financial accounting and reporting for oil and gas companies that the fact of issuing and subsequent confirmation of commercial agreements with government agencies should influence the category of proved reserves by mineral resources. Automatic prolongation of such agreements should not be taken into account until there is no longer history of such facts that confirm the expectations of companies regarding the extension of license agreements. Thus, it can be concluded that the presence of the history of prolongation of licenses for the exploration and development of the oil and gas field is key, but not the last factor in choosing an accounting policy regarding the depreciation of assets.

Depreciation of fixed assets of companies that apply the method of accounting for "total costs" is calculated by the formula:

Evaluation of reserves can be changed depending on the economic efficiency of the development, degree of industrial development, degree of geological learning. The changes in stock estimation are taken into account when calculating the depreciation of only the current period, and the correction of the depreciation of the previous periods is not performed.

For companies carrying out accounting by the "Results" method, the formula is as follows:

According to the "effective cost" method, the accumulated capitalized costs relating to the exploration of proven oil and gas reserves, which have not yet led to their detection, are not related to mining activities, and therefore are not taken into account when calculating depreciation.

Example 1.

The company applies the "Results" method.

Capitalized costs associated with exploration, which led to the discovery of proven reserves - 400 million rubles.

Accumulated depreciation at the beginning of the reporting period - 40 million rubles.

Proved reserves at the beginning of the reporting period - 8 million tons of oil.

Production volume in the current period - 16 thousand tons.

Revised estimate of proven reserves at the end of the reporting period - 8.9 million tons.

Depreciation for the reporting period will be 646 thousand rubles:

If the calculation of the depreciation is made on the object of fixed assets, detailed depreciation calculations for each such object are underway. If the calculation is carried out for a group of objects in general, then it is done according to the above example, but in this case the depreciation will relate to the group of objects, and not to each unit of fixed assets separately.

Capitalized costs of intelligence wells and stratigraphic test wells, which led to the detection of proven reserves, as well as capitalized field development costs must be amortized soon on the basis of proven reserved stocks, rather than general proven reserves that will be the basis of the depreciation of capitalized costs for the purchase of exploration licenses. and prey.

Example 2.

The cost of acquiring a license is 280 million rubles.

Exploration costs - 3,900 million rubles.

The cost of acquiring oil and gas equipment - 500 million rubles.

Accumulated depreciation of capitalized costs:

For the purchase of a license - 0.24 million rubles;

For exploration - 800 million rubles;

For the purchase of equipment - 80 million rubles.

Proved reserves developed at the end of the reporting period - 8 million tons of oil.

Production volume in the current period - 16 thousand tons of oil.

Proven reserves at the end of the reporting period - 8.9 million tons of oil.

Depreciation for the reporting period will be calculated as follows.

Depreciation of the cost of acquiring a license:

Depreciation of exploration costs:

Depreciation of the cost of purchasing oil and gas equipment:

The costs of developing a field are depreciated as proven oil and gas reserves are mined. However, the depreciation rate will change if the cost of the development of the field refers to both the proven developed and unproduted reserves.

Example 3.

The company has spent on the acquisition of a license and mastering the oil field of 70 million rubles.

The company plans to drill 17 mining wells for production of 30 million tons of oil and spend 28 million rubles for it. In addition, the company has already spent 14 million rubles. For the construction of 2 reconnaissance test wells.

At the end of the reporting period, there are 3 mining wells, the cost of which is 5 million rubles. and which give industrial oil production of 0.3 million tons per year.

At the end of the reporting period, the proven reserves of these 3 wells amounted to 4.7 million tons.

Capitalized costs amounted to 89 million rubles. (70 + 14 + 5 million rubles).

Depreciation, calculated on the basis of proven reserved reserves at the beginning of the period, is 17.8 million rubles. (89 million rubles. / 5 million tons).

If the company had drilled all planned wells, capitalized costs would accounterate to 112 million rubles. (70 + 14 + 28) and the company would have 30 million proved reserves. Then depreciation would decrease to 3.8 million rubles. (112 million rubles / 30 million tons).

In order to ensure compliance of costs, revenues and production volume, it is necessary to exclude a part of the capitalized costs for the acquisition of a license and exploration of the field (in our example - 84 million rubles. (70 + 14)) at the calculation of the depreciation rate until all proven reserves Will not be developed (i.e., all 17 planned mining wells are drilled).

In explanations to the rules of the US Securities Commission on accounting and disclosure for oil and gas companies, the following comment is given: if significant initial capital costs are planned (for example, to build an oil platform, stratigraphic wells) related to the subsequent construction of mining wells, then you need to exclude these Capitalized costs based on depreciation rate until all planned mining wells are drilled. However, explanations regarding how to determine the part of capitalized costs to be temporarily eliminated from the calculation is not given. Calculations can be founded: 1) for the proportion of proven reserves, which are supposed to be extracted from already drilled mining wells in overall assessment Proved reserves or 2) on the proportion of drilled mining wells in the total number of planned production wells.

Example

Let us turn to our example.

Capitalized costs related to the construction of mining wells - 84 million rubles.

Proved oil reserves - 5 million tons.

Proved oil reserves - 30 million tons.

Depreciation \u003d 5/30 x 84 \u003d 14.0 million rubles.

The number of bored mining wells - 3.

The number of reducing wells planned to drilling - 17

Depreciation \u003d 3/17 x 84 \u003d 14.8 million rubles.

Capitalized costs temporarily excluded at the calculation of the depreciation will be taken into account fully when all planned mining wells will be drilled. The cost of drilling of mining wells will be included in the base for calculating depreciation, when oil and gas reserves will be translated into the category of proven.

There is another way to accrual depreciation, when all the planned capital costs are taken into account and the total amount of proven reserves (developed and exposed). In our example, depreciation calculated by this method will be 3.8 million rubles. (112 million rubles / 30 million tons).

According to the rules of the US Securities Commission for oil and gas companies that keep records of the "Results" method, this method of calculating depreciation is not allowed. It is also important that, when calculating depreciation, these companies will exclude those proven oil and gas reserves for producing significant capital costs. This aspect is associated with the definition of SEC proven reserved stocks as reserves, the extraction of which is available at the existing production method, the well fund and the existing oil and gas equipment. This rule was introduced to ensure compliance with the consumption of economic benefits from the use of assets and cost-related costs.

Depreciation of auxiliary equipment and infrastructure assets

On any oil and gas enterprise there are auxiliary equipment, non-investigative assets, such as warehouses, vehicles, office buildings, infrastructure facilities, etc. As a rule, such fixed assets serve the company's activities from exploration of reserves to oil and gas production, and determine their attachment to Specific field is often simply impossible. For such assets, the use of the method of calculating the depreciation is proportional to the production volume becomes unreasonable, and oil and gas companies use a linear calculation method.

Thus, the depreciation of oil and gas assets that relate to the exploration and development of the field must be capitalized, while the depreciation of oil and gas-producing assets relates to current costs. The distribution of auxiliary assets for various types of activity can be carried out, for example, in proportion to the value of the facilities serviced.

Manual estimates when calculating depreciation

Calculation of depreciation of oil and gas assets is one of the most essential areas of applying assessments and judgments of management. The fixed assets related to the extraction of oil and gas are depreciated during the appropriate use of the field determined on the basis of oil and gas reserves proportional to the production volume. When determining the amount of assumption reserves, valid at the time of the assessment, may change in the event of new information. In particular, factors that may affect the useful life of the oil and gas field include:

The difference between the actual prices and assumptions regarding oil and gas prices used in assessing stocks;

Changes in capital expenditures operating expenses, discount rates and foreign currency courses that can have a negative impact on the economic efficiency of oil and gas reserves.

When you change any of the listed factors, a change in the depreciation of the mining equipment and their current cost, and, accordingly, depreciation deductions may occur. Therefore, the leadership of oil and gas companies regularly, as of the end of each reporting period, should verify the correctness of the useful use of assets based on their current status and the expected period during which the economic benefits are expected to be received from their use.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted by http://allbest.ru.

A task3. 1

amortization Calculation costs

Candle and distribute damage to fixed assets in various industries.

Source Information

Balance value of fixed assets thousand rubles:

wells: Oil - 300; Gas - 250; injection on the injection of water - 170; on the gas injection - 150; Controls - 140.

equipment: oil pipelines - 70; network gas pipelines - 50; Demulsion installations for oil - 30.

Useful life: Oil production wells - 15 years, gas production wells - 12 years;

equipment: networks of oil pipelines - 10 years, network of gas pipelines - 7 years, oil demulsion plants - 8 years.

Depreciation is charged in a linear way.

Calculation to produce in the statement of form 1.

Decision

To calculate the rate of depreciation deductions we use the formula:

K \u003d (1 / n) x 100%,

g.de

K is the rate of depreciation as a percentage of the initial value of the object of amortized property;

n - the useful life of this object of amortized property, expressed in months.

To determine the monthly depreciation amount, we use the formula:

Monthly depreciation amount\u003d (P.eroschal value X.TO: 100%).

To calculate the column 3 of form No. 1, we use the formula:

K (month) \u003d (balance sheet * (1 / n)) / 12 \u003d (300 000 * (1/15)) / 12 \u003d 1 666.66 rub.

Thus, the amount of monthly depreciation is calculated for each type of fixed assets.

Form number 1. Statement of accrual depreciation of fixed assets and distribution of its production

Types of fixed assets	Balance value of fixed assets, thousand rubles.	Monthly rate of depreciation	The amount of deductions, rub.
			by management	including production
				oil production	gas mining	collection, Storage and Transportation Oil		gas collection and transportation
Operating wells:
a) petroleum
b) gas
Well wells: 2555,55
a) on the injection of water
b) on gas injection
c) control
Equipment: 1491.06
a) network of oil pipelines
b) network of gas pipelines
c) oil demulsion settings

Task 3.2.

Fill out the charges of the cost of production costs and distribution of the cost of services of auxiliary industries.

Source Information

1. Equipment from the distribution of production costs, rubles:

The name of indicators	Production
	water duct	electrosnabzh	parosnabzh	Compressed. Gas
Auxiliary Materials
Fuel on steam production
Couples, water, compressed air and gas
An account from energy sales
Payment of labor production workers
Produce in size
Depreciation of fixed assets
Services of their transport shop
Services of third-party organizations
Future spending
General production expenses

2. Report of the auxiliary services on the distribution of services

Directions of the formation of production costs		Electricity, kW. C.	Par, Gkal	Compressed gas, thousand m 3
On oil production
To download in the water and gas layer and gas
On flushing wells during repair
To work compressors
For the demulsion of oil
On the production of a para

When solving problems, fill the statements in forms 2-4

Decision

1. To calculate the labor of labor of production workers with deductions for social needs, it is necessary to add the amount of payment for the production workers and deductions to the social. needs.

2. To calculate the cost of the unit, we use the formula:

Cost unit service, rub. \u003d.Total / manufactured services in natural units of measurement \u003d 2387/14300 \u003d 0.17

Form number 2.

Calculation articles costs	Production
	water supply	power supply	paros navigation
Auxiliary materials
Electricity
Payment of production workers with deductions for social needs
Depreciation of fixed assets
Fare
General production expenses
Produced Services in Natural Units of Measurement
Cost unit service, rub.

3. To calculate the amounts of consumption for each line, multiply the indicator at the cost of the unit.

9 540 * 0.17 \u003d 1 592,45 rub.

Form number 3. Vedency distribution of services of auxiliary production

Created consumers		electricity		compressed gas
	number, m 3	amount, rub.	number, kW * h	amount, rub.	number, Gkal	amount, rub.	number, thousand m 3	amount, rub.
Production of oil production
Production of technological preparation and stabilization of oil
Production of compressed gas
Passenger production

Form number 4. Statement of accounting costs of auxiliary production

A task3. 3

Fill the statements:

1) synthetic accounting of the costs of the main production and cost of equipment maintenance;

2) the distribution of the general production costs of the workshop of the preparation and pumping of oil;

3) management accounting of costs for workshops and divisions of the main production;

4) management accounting of costs for workshops engaged in the content and operation of equipment;

5) debiting shops and departments of the main production on oil and gas production.

Source Information

Extract from the department distribution costs of production, rub.

Auxiliary materials are released:

Workshop of underground repair of wells for the operation of equipment - 9 840;

Production of gase collection and transportation - 2,600;

Plastic pressure maintenance workshop - 3 450;

Production of technological preparation and stabilization of oil - 1,700;

Rolling repair shop of electromotive installations for the operation of equipment - 200;

Production - 920;

Production of external oil transportation - 310;

Workshop of automation of production for the operation of equipment - 670.

Spanted spare parts for the current equipment repair:

In the workshop of underground well repair - 4 210;

In the roll and repair shop of electromotive installations - 200;

In production automation workshop - 1 380.

Written off for the production of tools and fixtures by:

Workshop of underground well repair - 2 400;

Rolling and repair shop of electromotive installations - 1 030;

Production automation workshop - 2 150.

Accrued labor payment by industrial worker:

Plastic pressure maintenance workshop - 5 020;

Gas collection and transportation production - 4950;

Production of technological preparation and stabilization of oil - 4030;

Production of the collection, storage and intra-industrial transportation of oil - 3200;

Production of external oil transportation - 3 200.

Social deductions are made in the amount of 26%.

Accrued depreciation of fixed assets by:

Plastic pressure maintenance workshop - 30 200;

Workshop of underground well repair - 10 630;

Production of gase collection and transportation - 30 340;

Production of the collection, storage and intra-industrial transportation of oil - 12,430;

Rolling repair shop of electromotive installations - 4 920;

Production of technological preparation and stabilization of oil - 10,300;

Production of external transportation of oil - 1 740;

Production automation workshop - 5 340.

Written off with the production of power supply consumed electricity to:

Production of technological preparation and stabilization of oil - 3 250;

Workshop of maintaining reservoir pressure - 5,640;

Production of the collection, storage and internal production of oil transportation - 8 960;

Production of external oil transportation - 2 030.

Written off from the production of steaming the cost of steam on :

Plastic pressure maintenance workshop - 21,300;

Gas collection and transportation production - 7,620;

Production of technological preparation and stabilization of oil - 8 250;

Production of the collection, storage and internal production of oil transportation - 9 040;

Outland oil transportation - 1 840.

The services of a third-party transport organization for cargo movement are written off for:

Workshop of the reservoir pressure - 9 020;

Production of technological preparation and stabilization of oil - 420;

Workshop of underground repairs of wells - 830;

Production of collecting, storage and intraproductive transportation of oil - 1 510.

The cost of services of auxiliary workshops is written off on:

Plastic pressure maintenance workshop - 2 040;

Production of technological preparation and stabilization of oil - 240.

Specified expenses of future periods on:

Gas collection and transportation production - 5 470;

Production of the collection, storage and internal production of oil transportation - 1 480;

Plastic pressure maintenance workshop - 9,730;

Production of technological preparation and stabilization of oil - 760;

Production of external oil transportation - 340.

General production costs amounted to:

Workshop of underground well repair - 8480;

Rolling and repair shop of electromotive installations - 3 060;

Production of gase collection and transportation - 3 880;

Plastic pressure maintenance workshop - 5 320;

Production automation workshop - 4,070;

Workshop of preparation and pumping oil - 8 250.

When solving the problem, fill out statements in forms 5-9.

Decision

Form number 5. The statement of the distribution of the general production costs of the preparation and pumping shop (rub.)

Collection, Storage and Internal Processing Oil Transportation	(3 200+832)=4032
External transportation of oil	(3 200+848)=4 032	(8 250:(13 141:4 032)=2 531,31
Technological preparation and stabilization of oil	(4 030+1 047)=5 077	(8 250:(13 141:5 077)=3 187,38

To calculate the amounts of social insurance and provision, we use the formula:

Social sum deductions \u003d wage amount * 26%

Form number 6. The statement of synthetic accounting costs of the main production and cost of equipment service costs.

Structural units	With credit accounts
	materials	Auxiliary production	General production expenses	Future spending	Calculations with suppliers and contractors	Social Insurance Calculations and Provision	Calculations with wage personnel	Depreciation of fixed assets
	auxiliary	tools and devices
Score "Basic Production" Plastic Pressure Maintenance Workshop			(21300+ 2040+ 5640)
production of collecting, storage and intraprises-water transportation of oil
production of external oil transportation
production of technological preparation and stabilization of oil
Gas collection and transportation production
Score "General-effective expenses", subaccount "Costs for the maintenance and operation of machinery and equipment" Workshop of underground repairs
Rolling and repair shop of electromotive installations

Form number 7. Conditions for accounting for costs for workshops and divisions of the main production (RUB)

Calculation articles costs	Plastic Pressure Maintenance Workshop	Workshop of training and pumping oil	Gas collection and transportation production
		production
		collection, storage and internal oil transportation	outdoor oil transportation	technological preparation and stabilization of oil
Auxiliary materials
Electricity
Couples, water, compressed air and gas
Costs for labor and deductions for social needs
Depreciation of fixed assets
Services of other workshops and from	11060 (9020+2040)
Other production expenses
General production expenses

Form number 8. Conductivity statement on the workshops engaged in the content and operation of equipment

Calculation articles costs	Workshop of underground repairs	Rolling and repair shop of electromotive installations	Shop automation shop
Depreciation of equipment
Operation of equipment
Repair of equipment
Intracemental movement of cargo
The cost of special tools and devices
General production expenses

Form number 9. Vestitude to write off the costs of workshops and units of the main production on the extraction of oil and gas

Calculation articles costs	Plastic Pressure Maintenance Workshop	Workshop of training and pumping oil	Gas collection and transportation production	Workshop of underground repairs	Rolling and repair shop of electromotive installations	Shop automation shop
		production
		collection, storage and internal oil transportation	outdoor oil transportation	technological preparation and stabilization of oil
Costs for the collection and trans portage of oil and gas
Technological costs of oil preparation
Sale expenses

A task3. 4

Distribute production costs between oil and gas.

Source Information

Extract from the statements of management accounting costs of the main production, rub.

For oil and gas production:

1 845;

Associated on social needs - 523;

Depreciation of wells - 23 985;

The cost of oil obtained from drilling and geological exploration organizations - 4,815.

The total amount of expenses was:

Plastic pressure maintenance workshop - 4,050;

Production of the collection, storage and intra-industrial transportation of oil - 675;

Production of external transportation of oil - 262;

Production of technological preparation and stabilization of oil -2,700;

Power supply production - 1 630;

Production of compressed gas - 3,500;

Gas collection and transportation production - 6,300;

Workshop of underground repair of wells -500;

Rolling repair shop of electromotive installations - 7 100;

Production of operational equipment rental - 9,200;

Internal expenditures are 9,485.

Gross production amounted to: oil - 13,500 tons and gas - 4,500 thousand m 3; Translation coefficient of 1000 m 3 of gas into a conditional ton of oil - 1.1. When solving problems, fill the statements in forms 10, 11, 12

Decision

Form number 10. Gas recalculation into conventional tons of oil

Form number 11.

Form number 12. Vedency distribution of production costs between oil and gas

Calculation articles costs		Total expenses, rub.	Of them by
				associated gas
			coefficient, %	amount, rub.	coefficient, %	amount, rub.
Expenses for artificial impact on the reservoir
Labor costs of production workers
Additional remuneration of production workers
Social Affairs
Depreciation of petroleum wells
Costs for the collection and transportation of oil
Gas collection and transportation costs
Expenses for the preparation and development of production
Costs for current repairs
Expenses for the maintenance of electromotive installations
Oil payment taken from drilling and geological exploration organizations
Total (costs for extraction without general production spending)
General production expenses
Sale expenses

A task3. 5

Create a reporting calculation of oil and gas.

Source Information

Gross oil production is 13400 tons, gas - 4500 thousand m 3; Commodity production of oil - 13200 tons, gas - 4200 thousand m 3.

Production costs for the reporting period,rub.:

Calculation articles costs	Costs for extraction
Energy Extraction costs
Expenses for artificial impact on the reservoir
Labor costs of production workers
Additional remuneration of production workers
Social Affairs
Depreciation of wells
Technological training costs
Expenses for the preparation and development of production
Costs for the maintenance and operation of equipment
General production expenses
Other production expenses
Sale expenses

When solving the problem, fill the statement in form 13.

Decision

Form number 13. Reporting Calculation of Oil and Gas Production(rub.)

	unit of measurement	Gross production	Commodity mining
Calculation articles costs	Cost of oil	Cost Gaza
		according to the report	according to plan 1000 m 3	according to the report
		all extraction			all extraction
Energy Extraction costs
Expenses for artificial impact on the reservoir
Additional remuneration of production workers
Social Affairs
Depreciation of wells
The cost of collecting and transporting oil and gas
Technological training costs
Expenses for the preparation and development of production
Costs for the maintenance and operation of equipment
General production expenses
Other production expenses
Production cost: gross products commodity products
Sale expenses
Complete cost of commercial

A task3. 6

Distribute production costs and calculate the cost of oil production by methods of operation of wells.

Source Information:

During the reporting period, production costs were formed, rubles:

For oil removal: electricity is 1630, on gas - 3500;

On artificial impact on the reservoir - 4050;

On the collection and transportation of oil - 675;

On technological preparation of oil - 2700;

On the preparation and development of production - 690;

Accrued depreciation on wells - 16 875;

The main payment of labor by the production worker - 1350 is accrued;

Additional wages are accrued - 135;

Associated on social needs - 386 ;

General production costs - 6750;

Other production costs - 9450.

Oil was produced by the deep-pumping method of 6530 tons and the compressor - 3470 tons; Accordingly, 33 and 27 wells are worked out. Calculation to produce in Vedomosti forms 14, 15.

Form number 14. Calculation of indirect cost distribution coefficients

Form number 17. The statement of calculating the cost of oil and gas production by methods of operation of wells

Calculation articles costs	Distribution Distribution Number Distribution	Total costs of production, rub.	Of them by
			depth	compressor method
			coefficient, %	amount, rub.	coefficient, %	amount, rub.
Energy Extraction costs
Expenses for artificial impact on the reservoir
The main payment of the work of production workers
Additional remuneration of production workers
Social Affairs
Depreciation of wells
The cost of collecting and transporting oil and gas
Technological training costs
Expenses for the preparation and development of production
Expenditure on maintenance equipment
General production expenses
Other production expenses
Production cost
Cost 1 t oil

Posted on Allbest.ru.

...

Similar documents

Nomenclature of calculation costs in drilling and oil and gas production. Planned cost calculation by oil and gas management. Planning and separation of costs for articles. The statement of the distribution of the main costs between oil and gas.

presentation, added on 11/29/2013


The procedure for accrualing and accounting for depreciation deductions for fixed assets. Concept, regulatory regulation, documentary design and economic essence of depreciation of fixed assets. Methods of accrual for tax purposes.

coursework, added 03/22/2014


Calculation of depreciation deductions for fixed assets. Methods of depreciation calculation according to IFRS 16 "Fundamentals". Accounting for the presence and movement of fixed assets at the enterprise "Rudnik Nurkazgan", analytical accounting of depreciation deductions.

course work, added 09/28/2010


Accounting for depreciation and methods for its accrual in market conditions. Basic concepts and types of depreciation and wear. Fundamentals of depreciation of fixed assets: Accounting for depreciation deductions; Depreciation methods. Some problems of depreciation of fixed assets.

course work, added 03/05/2010


The concept of wear and depreciation of fixed assets, its holding for accounting purposes. Basic funds not subject to depreciation. The procedure for accrual depreciation deductions, their accounting and tax accounting. The concept of a depreciation premium.

coursework, added 23.11.2012


Features of accrual depreciation of fixed assets in the enterprise. The procedure for accrualing and write-off depreciation deductions. Organization of accounting of the depreciation fund in SPK collective farm "Zauralna". Documenting Depreciation operations.

course work, added 05/20/2013


Accounting policy for accounting purposes. The negotiable statement of synthetic accounts. Journal of economic operations. Depreciation by fixed assets. Calculation of the value of materials released from the warehouse. Accounting accounts.

course work, added 24.06.2009


Accounting and taxation of gratuitous admission to the commercial organization of fixed assets and stocks. The procedure for accounting and taxing depreciation on fixed assets. Conditions for obtaining sponsorship from non-residents.

abstract, added 07/22/2012


The procedure for accrual, use, norms and accounting of depreciation of fixed assets and intangible assets. The basic principles of separation of fixed assets into groups. Features of the reflection of economic operations of the enterprise in accounting.

examination, added 01/23/2010


Accounting for mandatory deductions on executive documents. Accounting for deductions on the initiative of the employee. Accrual of the depreciation of fixed assets (on the example of a soft furniture factory CJSC Modern) on the norms of depreciation deductions. Gains and losses report.