Fundamentals of Oil & Gas Accounting 5th Edition by Rebecca Gallun, Charlotte Wright

تمرين 9

A saltwater disposal system is added to Lease A's gathering system at a cost of
$150,000. The expense for the month of May 2016 is $15,000. Record the acquisition
cost and the monthly expense assuming the following:
Case A: The disposal system serves several wells on two different leases. There are
5 wells on Lease A and 10 wells on Lease B.
Case B: The disposal system serves only the wells on Lease A.