Petroleum Accounting and Financial Management Journal

Fall/Winter 2015 Vol. 34 № 3
Potential Litigation over Ethane Economics: Who Picks Up the Tab for the Party That Just Ended? 1
J. Richard Moore

This article examines the potential for litigation involving producers, royalty owners and a variety of natural gas and natural gas liquids (NGLs) midstream players has arisen due to unanticipated industry success on some fronts to changes in historical price relationships and to fluctuations in aggregate supply and demand for oil.

Potential Litigation over Ethane Economics: Who Picks Up the Tab for the Party That Just Ended? Moore, J. Richard, Fall/Winter 2015, pp. 1‑9.

Enterprise Risk Management: An Update 10
George Harvey

An examination of the evolution of enterprise risk management, the current status, and emerging trends.

Enterprise Risk Management: An Update. Harvey, George, Fall/Winter 2015, pp. 10‑19.

Unbundling Midstream Services 20
Mark R. Lambert

A discussion of the various aspects of the Marketable Condition Rule and unbundling of producers' federal royalty payments that midstream companies should know.

Unbundling Midstream Services. Lambert, Mark R., Fall/Winter 2015, pp. 20‑33.

Final Step in the Pathway to Green 34
Chee Ng, Mitchell Ng

The authors examine the current price spread between electric cars and hybrid vehicles, analyze breakeven years and the final steps needed on the pathway to green.

Final Step in the Pathway to Green. Ng, Chee and Ng, Mitchell, Fall/Winter 2015, pp. 34‑39.

Environmental Disclosure Report Card: Oil and Gas Decommissioning Liabilities 2003-2014 40
Greg Rogers, Charlie Atkins

This article summarizes the principal financial reporting objectives for AROs and explains how SFAS 143, FR-67 and FR-72 were designed to further these objectives, describes the tests used to measure the performance of the oil and gas industry against these objectives, and presents related conclusions and recommendations.

Environmental Disclosure Report Card: Oil and Gas Decommissioning Liabilities 2003-2014. Rogers, Greg and Atkins, Charlie, Fall/Winter 2015, pp. 40‑70.

COPAS Update 71
Tom Wierman

The update discusses publications under development, ePublications, annual economic factors related to items in the various model form accounting procedures, energy education courses, computerized equipment pricing system, accredited petroleum accountants program and other COPAS activities.

COPAS Update. Wierman, Tom, Fall/Winter 2015, pp. 71‑75.

The Unified Supply Chain Powered by the "Internet of Things" (IoT) 76
Gary Orosy

The author discusses what the Internet of Things includes, and current and future applications as they apply to the oil and gas industry as well as other areas of health and science.

The Unified Supply Chain Powered by the "Internet of Things" (IoT). Orosy, Gary, Fall/Winter 2015, pp. 76‑82.