PART 1220—ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES
- 1220.001—Purpose and scope.
- 1220.002—Definitions.
- 1220.003—Information collection.
- 1220.010—NPSL capital account.
- 1220.011—Schedule of allowable direct and allocable joint costs and credits.
- 1220.012—Overhead allowance.
- 1220.013—Unallowable costs.
- 1220.014—Allocation of joint costs and credits.
- 1220.015—Pricing of materiel purchases, transfers, and dispositions.
- 1220.020—Calculation of the allowance for capital recovery.
- 1220.021—Determination of net profit share base.
- 1220.022—Calculation of net profit share payment.
- 1220.030—Maintenance of records.
- 1220.031—Reporting and payment requirements.
- 1220.032—Inventories.
- 1220.033—Audits.
- 1220.034—Redetermination and appeals.