This article addresses U. S. energy consumption, supply, concerns, solutions and policies.

U. S. Energy Situation: Exploring Consumption and Supply Issues. Moore, J. Richard, Spring 2010, pp. 1‑18.

This paper revisits the historical cost versus present value measures/ value-relevance controversy: a consideration of whether historical cost and present value disclosures provide comparable decision-useful information..

Decision-Usefulness of Oil and Gas Historical Cost and Supplementary Present Value Disclosures—A Revisit of the Misspecification Hypothesis. Asekomeh, Ayodele O.; Russell, Alex; Tarbert, Heather; and Lawal, Labaran M., Spring 2010, pp. 19‑70.

Part I of this article (Fall/Winter 2009, Vol. 28, № 3) discussed certain federal income tax considerations relevant to the purchase or sale of individual oil and gas properties. Part II discusses some of the common tax issues that arise in the purchase and sale of an entire oil and gas business.

Tax Aspects of Acquisitions and Dispositions of Oil and Gas Properties: Part II—Operating Business. Browne, James R., Spring 2010, pp. 71‑117.

In 2008, the Institute of Petroleum Accounting, in partnership with PricewaterhouseCoopers LLP, conducted a survey of accounting practices for the U.S. petroleum exploration and production industry. Part I of this article discusses the major changes observed since the last survey.

Changes in Accounting Practices in the Oil and Gas Industry: A 2008 Survey, Part I. Styles, Alan K., Spring 2010, pp. 118‑162.

This paper examines the presence of equity income in the earnings of energy firms and finds that the amounts are usually material but not likely a source of cash inflows.

Equity Income of Energy Firms: Explanation of Non-cash Income. Schneider, Douglas K.; Tibbs, Samuel L.; and McCarthy, Mark G., Spring 2010, pp. 163‑177.