By D. R. Carmichael, Lynford Graham
The Accountants' instruction manual sequence has the longest culture of delivering complete assurance of the sector to either accounting pros and execs in different fields who want or wish to receive speedy, comprehensible, and thorough publicity to complicated accounting-related topics. it truly is designed as a unmarried reference resource that offers solutions to all moderate questions about accounting and monetary reporting requested by way of accountants, auditors, bankers, legal professionals, monetary analysts, and clients of accounting info. entire content material presents research on over forty three severe components of accounting. Written through nationally acknowledged accounting execs, together with companions in significant public accounting agencies, monetary executives, monetary analysts, and different correct enterprise execs. The specialized services of the person authors continues to be the severe distinguishing attribute of the Accountants' guide.
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Additional resources for Accountants' Handbook, 2 Volume Set (Accountant's Handbook)
These agreements deﬁne the geographic area involved, designate which party will act as operator of the venture, deﬁne how revenue and expenses will be divided, and set forth the rights and responsibilities of all parties to the agreement. The operating agreement also establishes how the operator is to bill the nonoperators for joint venture expenditures and provides nonoperators with the right to conduct “joint interest audits” of the operator’s accounting records. Accounting for joint operations is basically the same as accounting for operations when a property is completely owned by one party, except that in joint operations, revenues and expenses are divided among all of the joint venture partners.
Development also takes place during the production stage. The accounting treatment of development costs incurred during the ongoing operation of a mine depends on the nature and purpose of the expenditures. Costs associated with expansion of capacity are generally capitalized; costs incurred to maintain production are normally included in production costs in the period in which they are incurred. In certain instances, the beneﬁts of development activity will be realized in future periods, such as when the “block caving” and open-pit mining methods are used.
Reg. S-X, Rule 4-10(c)(6), provides that accounting for conveyances will be the same as for successful efforts accounting except that sales of oil and gas properties are to be accounted for as adjustments of capitalized costs with no recognition of gain or loss (“unless such adjustments would signiﬁcantly alter the relationship between capitalized costs and proved reserves”). Exceptions are also made in some circumstances for property sales to partnerships and joint ventures in that (1) proceeds that are reimbursements of identiﬁable, current transaction expenses may be credited to income and (2) a petroleum company may recognize in income “management fees” from certain types of managed limited partnerships.