By D. R. Carmichael, O. Ray Whittington, Lynford Graham
This extremely popular reference is depended on by means of a substantial a part of the accounting occupation of their daily paintings. This guide is the 1st position many accountants glance to discover solutions to perform questions. Its finished scope is well known and trusted. it truly is designed as a unmarried reference resource that offers solutions to all average questions about accounting and monetary reporting requested via accountants, auditors, bankers, attorneys, monetary analysts, and different preparers and clients of accounting details.
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Extra info for Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2)
For open-pit mines, which are surface mines, the principal procedure is to remove sufficient overburden to expose the ore. For strip mines, an initial cut is made to expose the mineral to be mined. For underground mines, data resulting from exploratory drilling is evaluated as a basis for planning the shafts and tunnels that will provide access to the mineral deposit. Substantial capital investment in mineral rights, machinery and equipment, and related facilities generally is required in the development stage.
Costs incurred to purchase land (including mineral rights and surface rights) or to lease mineral rights are capitalized. Acquisition costs may include lease bonus and lease extension costs, lease brokers commissions, abstract and recording fees, filing and patent fees, and other related expenses. Geophysical analysis is conducted to identify mineralization. The related costs are generally expensed as exploration costs when incurred. Examples of exploration costs include exploratory drilling, geological mapping, and salaries and supplies for geologists and support personnel.
Generally, an exploratory well is any well that is not a development well, a service well, or a stratigraphic test well. These definitions may not coincide with those that have been commonly used in the industry (typically, the industry definition of a development well is more liberal than Reg. S-X, Rule 4-10). This results in two problems: 1. Improper classification of certain exploratory dry holes as development wells (the problem occurs primarily with stepout or delineation wells drilled at the edge of a producing reservoir) 2.
Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2) by D. R. Carmichael, O. Ray Whittington, Lynford Graham