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Additional resources for Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2)
Depreciation, depletion, and amortization of capitalized exploration, and development costs also should be included in inventory. 8(b)), it may have significant production inventories on hand that belong to other mining companies. Usually it is not possible to physically segregate inventories owned by others from similar inventories owned by the company. Memorandum records of tolling inventories should be maintained and reconciled periodically to physical counts. (ii) Materials and Supplies. Materials and supplies usually constitute a substantial portion of the inventory of most mining companies, sometimes exceeding the value of metal inventories.
4 ACCEPTABLE ACCOUNTING METHODS (a) THE SUCCESSFUL EFFORTS METHOD. (i) Basic Rules. The following points summarize the major aspects of the successful efforts method of accounting for oil and gas property costs: • The costs of all G&G studies to find reserves are charged to expense as incurred. • Lease acquisition costs for unproved properties are initially capitalized. Unproved properties • • • • • • • are those on which no economically recoverable oil or gas has been demonstrated to exist. Unproved properties are to be assessed for impairment at least annually.
It is not uncommon for incidental and/or insignificant mineral production to occur before either economic production per the mine plan or other commercial basis for measurement is achieved. Expenditures during this time frame are commonly referred to as costs incurred in the start-up period. Statement of Position (SOP) 98-5, “Reporting on the Costs of Start-up Activities,” provides guidance for mining companies as to when development stops and commercial operations begin. ” The SOP precludes the capitalization of start-up costs that are incurred during the period of insignificant mineral production and before normal productive capacity is achieved.