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COPAS
PUBLICATIONS
Property
JIBs Revenue
Gas Balancing
REFERENCE
CATALOG
Accounting
Financial
Production
Partners TR-39
Reporting Management
x AboutCOPASPublications
x TypesofCOPASPublications
x AccountingGuidelines(AG)
x ModelFormInterpretations(MFI)
x ModelFormModifications(MFM)
x Training&ReferenceMaterial(TR)
x AccreditedPetroleumAccountant®Program(APA®)
x COPASĞPublications
x ComputerizedEquipmentPricingSystem(CEPS)
x OilandGasAccountingProceduresHistory
1
x COPASPublicationCrossReference ZĞǀ͘ϯͬϭϳ
COPAS PUBLICATIONS REFERENCE CATALOG
Table of Contents
1BABOUT COPAS PUBLICATIONS .................................................................................................................................2
TYPES OF COPAS PUBLICATIONS .............................................................................................................................3
COPAS PUBLICATION ...............................................................................................................................................4
4BCOMPUTERIZED EQUIPMENT PRICING SYSTEM (CEPS) ..........................................................................................5
5MODEL FORM ACCOUNTING PROCEDURES (MF) ...................................................................................................6
MODEL FORM MODIFICATIONS (MFM) ..................................................................................................................7
ACCOUNTING GUIDELINES (AG) ..............................................................................................................................8
6BMODEL FORM INTERPRETATIONS (MFI) ...............................................................................................................12
8BTRAINING AND REFERENCE MATERIAL (TR) ..........................................................................................................17
APA® REFERENCE MATERIAL PRICE LIST................................................................................................................20
10BOIL AND GAS ACCOUNTING PROCEDURE HISTORY ...............................................................................................21
www.copas.org
1
ABOUT COPAS PUBLICATIONS
1B
The Council of Petroleum Accountants Societies has, since 1961, developed and published numerous
publications, such as Model Forms, Model Form Interpretations, Accounting Guidelines and Training &
Reference materials and programs. Some of these documents have become part of operating agreements
and contracts. Others contain recommended guidelines and procedures to account for certain items which
have become part of operating agreements and contracts. Others contain recommended processes for
performing accounting related functions applicable to oil and gas operations.
Prior to 2007, most of these publications were called “Bulletins” or “Interpretations,” but all have been re-
designated using the new naming structure which more accurately reflects the use of each document. A
cross-reference between the old and current naming conventions is shown on page 30.
Model Forms, Model Form Modifications, Model Form Interpretations, and Accounting
Guidelines are approved by the COPAS Council. Such documents are intended to represent a broad
consensus of COPAS membership. Other COPAS documents are approved by the COPAS Board of
Directors and are equally important and useful to the industry. These training and reference documents
provide education and guidance to the industry for specific job performance in accounting, reporting,
and auditing matters.
H www.copas.org
2
TYPES OF COPAS PUBLICATIONS
COPAS documents are categorized as follows:
1. Accounting Guidelines
2. Model Form Accounting Procedures
3. Model Form Modifications
4. Model Form Interpretations
5. Training and Reference Material
All publications are available in hardcopy or downloadable (PDF) format from the COPAS Office or
the On-Line Store at www.copas.org. Also, available for purchase is COPAS ePublications, which
contains all AGs, MFIs, MFMs, and TRs.
Various model form Joint Operating Agreements (JOAs) are published and sold by the following
organizations. Please contact them for more information.
3
COPAS PUBLICATIONS
COPAS ePublication
The “COPAS ePublication” provides a single source option to key COPAS Publications. The search
criteria in this compilation allows the most effective and accurate method of searching keywords in
COPAS publications. Enter any word or key phrase and all occurrences of this entry displays in the
appropriate COPAS Accounting Guideline and Model Form Interpretation. Each PDF document
highlights your key word or phrase as you search through the publication.
Newly released documents will be provided as part of the annual subscription. If the subscription lapses
for any reason, an initial subscription must be repurchased.
These guides are arranged by state or tribe, and are designed to provide a usable day-to-day
reference for taxes on oil and gas production, and to provide a summary of the various tax
incentives offered by the states. The guides can assist users in identifying those governmental
entities that have severance tax provisions, and assist in the accounting for such taxes. They can
also assist in planning operations in those various states and tribal areas.
By purchasing a site license, the user may download the guides to their corporate network.
4
COMPUTERIZED EQUIPMENT PRICING SYSTEM (CEPS)
4B
5
5MODEL FORM ACCOUNTING PROCEDURES (MF)
MF-2 COPAS Gas Plant Model Form Accounting Procedure
This document is a standard accounting procedure adapted to be a model of accounting for gas plant
operations in a joint ownership situation.
COPAS does not sell single paper copies of this form. The form is available in a set of 20 paper
copies.
This publication is available at no charge. In addition, the Model Form will be available at no charge
on the OSCAB website.
All Model Forms are supported by existing, or potentially future, Model Form Interpretations. When
purchasing the Model Form Accounting Procedure, the purchaser is advised to also purchase the
appropriate Model Form Interpretation to fully understand the intent of the Model Form Accounting
Procedure.
6
MODEL FORM MODIFICATIONS (MFM)
MFM-1984-1 1984 Accounting Procedure Joint Operations Model Form Modification Apr-04
This document modifies certain provisions of the 1984 Model Form Accounting Procedure that
have become obsolete. The modified provisions are incorporated in all subsequent COPAS 1984
Accounting Procedures published by COPAS. This modification does not supersede or override
the provisions of any previously existing agreements.
MFM-1986-1 1986 Accounting Procedure Joint Operations Model Form Modification Apr-04
This document modifies certain provisions of the 1986 Model Form Accounting Procedure that
have become obsolete. The modified provisions are incorporated in all subsequent COPAS 1986
Accounting Procedures published by COPAS. This modification does not supersede or override
the provisions of any previously existing agreements.
7
ACCOUNTING GUIDELINES (AG)
AG-1 Well Cost Allocations and Adjustments Apr-03
Provides a guide to an equitable basis for determination of values to be used with well cost
adjustments required because of ownership changes occurring because of expansion or contraction of
a unit, recompletion of a well, multiple completions, completion of a well in a zone of different
ownership, or creation of a field-wide or reservoir unit.
8
AG-11 Internal Audits - Exploration and Producing Divisions Apr-90
This publication results from a joint project of COPAS and the Institute of Internal Auditors, and
provides guidelines in conducting an operating review of a company’s exploration and production
divisions. These divisions represent the heart of an oil and gas company and are normally where the
major dollars are expended. Internal reviews of such divisions, as well as those of the billing and
payable functions can detect internal control weaknesses and can result in savings of significant
dollars.
AG-13 Accounting for Farmouts/Farmins, Net Profits Interests and Carried Interests Jul-05
Joint development of oil and gas properties can be conducted under many different types of
agreements. This Accounting Guideline explains three of these types of agreements and identifies
unusual or unique contractual provisions found in each of these arrangements. This document also
provides guidelines for the accounting and cost reporting normally required for these operations.
Many of these agreements involve various payout calculations, and this document provides guidance
and numerous examples on the complexities involved in calculating the most accurate payout, based
on complex circumstances.
9
AG-19 Expenditure Audit Protocols Apr-17
A comprehensive guide to the suggested protocol and the planning, initiating and arranging the audit,
conducting the audit from commencement to close, writing the report, handling of the audit costs, as
well as the operator's role in each phase of the audit. The Audit Protocol section includes points to
consider regarding the various parties’ roles in initiating and preparing for the audit, conducting the
audit, and audit resolution. The Procedure Guidelines portion includes guidelines regarding the
establishment of audit scope, preliminary audit work, establishment of an audit program, writing the
audit report, and audit cost sharing among audit participants. Also included is a sample audit
program and templates for balloting, exceptions, and transmittal letters.
10
AG-28 Real Time Operations Centers Apr-08
This document serves as a reference for operators who utilize remote advanced technology for
drilling and completion operations. It is recommended as a guide in (1) identifying accounting
treatment options related to those costs, (2) options for securing approvals, if needed, from non-
operators to pass on costs to the joint account, (3) analysis of the functions and cost components to
develop an allocation basis, and (4) examples on how costs can be allocated to the properties served.
11
MODEL FORM INTERPRETATIONS (MFI)
6B
MFI-5 COPAS 1976 Offshore Model Form Accounting Procedure Interpretation Oct-77
This document provides recommendations to aid in the interpretation and application of the COPAS
1976 Offshore Model Form Accounting Procedure so there can be a common ground of
understanding in negotiations. Users will read detailed recommendations and explanations for four
major sections of the accounting procedure: General Provisions; Direct Charges; Overhead; and
Pricing of Joint Account Material Purchases, Transfers and Dispositions.
12
MFI-18 Operator Affiliates and Related Entities Apr-10
This document discusses the issues associated with an Operator’s use of affiliates, subsidiaries, and/or
related entities and provides guidelines for determining if the costs for such material or services
should be priced at third party rates or at rates for equipment or facilities furnished by the operator.
MFI-19 COPAS 1986 Offshore Model Form Accounting Procedure Interpretation Sep-87
This document provides recommendations to aid in the interpretation and application of the COPAS
1986 Offshore Model Form Accounting Procedure so there can be a common ground of
understanding in negotiations. Users will read detailed recommendations and explanations for all five
major sections of the accounting procedure: General Provisions; Direct Charges; Overhead; Pricing of
Joint Account Material Purchases, Transfers and Dispositions; and Inventories.
13
MFI-31 Self-Insurance for Workers’ Compensation and Employers’ Liability Insurance Dec-96
This document addresses the issue of the difficulty for an operator to calculate its cost of worker’s
compensation and employer’s liability insurance when it is self-insured and provides guidance as to
the manual rates chargeable for different states and offshore and for various job classifications.
MFI-39 COPAS 1998 Project Team Model Form Accounting Procedure Interpretation Jul-98
This document provides recommendations to aid in the interpretation and application of the COPAS
1998 Project Team Model Form Accounting Procedure so there can be a common ground of
understanding in negotiations. Users will read detailed recommendations and explanations for all five
major sections of the accounting procedure: General Provisions; Direct Charges; Overhead; Material
Purchases, Transfers, and Dispositions; and Inventories of Controllable Material.
14
MFI-44 Field Computer and Communication Systems Apr-00
This document serves as the basis to equitably distribute computing and communication costs,
including hardware and software, regardless of ownership and properties served, based on the use and
benefit of the equipment and software. The document includes tables listing computer applications
considered directly chargeable and those covered by overhead, allocation matrixes showing possible
allocation methods, and a glossary of computer/communication terms.
15
MFI-52 Catastrophe-Related Costs Apr-07
This document provides guidance as to how the industry may handle accounting issues associated
with catastrophic losses produced by massive hurricanes and other natural disasters. The principles of
the document are applicable to any kind of catastrophe, both onshore and offshore. Notable cost
topics include humanitarian relief such as food, clothing, and lodging to employees, their families and
the general population as well as costs to reserve labor, equipment, transportation, hotel rooms and
other services needed to help prepare before a catastrophe occurs. It also discusses how to handle
costs for employees who are placed on stand-by status or unable to return to their normal work
locations due to damage caused by a catastrophe.
www.copas.org
16
TRAINING AND REFERENCE MATERIAL (TR)
8B
TR-7 Annual Severance Tax and Tax Incentives Guide (Individual) 2016
This product contains three files which include: the Severance Tax Guide, the Incentive Tax Guide
and the Indian Tax Guide.
TR-7 Annual Severance Tax and Tax Incentives Guide (Site License) 2016
This is the site license for the Severance Tax Guide. This product allows the user to upload all the
Severance Tax Guide files to his or her corporate network.
TR-34 COPAS APA® Managerial Accounting and Economics Study Guide 1998
The Managerial Accounting and Economics APA® Study Guide is designed to provide the candidate
with much of information needed to pass the Managerial Accounting and Economics module of the
APA® examination. It is not intended to be used on a stand-alone basis to study for the examination
and should be used in conjunction with the prescribed COPAS Accounting Guidelines and Training
& Reference materials. Each chapter in the guide corresponds to a specific area of the test, and is
followed by multiple choice questions like those that appear on the APA® Exam.
TR-44 COPAS APA® Gas Processing Plants and Gas Processing Plant Accounting 1999
COPAS reprinted chapter 8 of this publication when the publication went out of print at PDI. This
publication is one of the reference publications for the Revenue exam in the APA® series of tests.
18
TR-46 APA® Certification Candidate Handbook 2017
This guide provides useful information about the Accredited Petroleum Accountant® program. In
addition to outlining the eligibility for taking the examination, the guide provides information on the
reference materials and exam outline, how to arrange for testing, and continuing education
requirements.
19
APA® REFERENCE MATERIAL PRICE LIST
Please refer to the COPAS website for details and current pricing.
Source Material
Commercially Published Resources
x Petroleum Accounting Principles, Procedures, and Issues, Brady, et al. Published by:
P.D.I., 7th ed., 2011
x Oil and Gas Law in a Nutshell, John S. Lowe, 6th ed. West Group, 2014
x Fundamentals of Petroleum, Edited by: Debby Denehy, published by: Petroleum Ext.
Service, UT-Austin, 5th ed., 2011
x Petroleum Refining in Nontechnical Language, William Leffler, Pennwell, 4th Ed.,
2008
How to Order:
All the Accounting Guidelines, Model Form Interpretations and Training & Reference materials may be
ordered from the on-line store at www.copas.org. COPAS offers a special bundled pricing for APA®
Resource Materials, which includes the commercially published resources, Training & Reference
materials and a one-year subscription to COPAS ePublications (which includes all of COPAS’
Accounting Guidelines, Model Form Interpretations, and Training and Reference publications).
20
OIL AND GAS ACCOUNTING PROCEDURE HISTORY
10B
2005 MF-6 COPAS 2005 Model Form Accounting Procedure Model Form MFI-51
1998 MF-5 COPAS 1998 Project Team Model Form Accounting Procedure Model Form MFI-39
1995 MF-4 COPAS 1995 Model Form Accounting Procedure Model Form MFI-30
1986 MF-3 COPAS 1986 Model Form Accounting Procedure Model Form MFI-19
MF-2 COPAS Gas Plant Model Form Accounting Procedure Model Form
1984 MF-1 COPAS 1984 Model Form Accounting Procedure Model Form MFI-17
2004 MFM COPAS 1986 Offshore Model Form Accounting Procedure Model Model Form MFI-17
1986-1 Form Modification Modification
1984 MFM COPAS 1984 Model Form Accounting Procedure Model Form Model Form MFI-17
1984-1 Modification Modification
1976 COPAS 1976 Offshore Model Form Accounting Procedure 606 MFI-5
22
Other
Publication Current Retirement Publication Related Formerly
Reference Publication Title Status Date References Publications Known As
AG-21 Revenue Audit Protocols Active AG-6, AG-15, Bulletin 23
AG-19
AG-22 Producer Gas Imbalances Active Bulletin 24
AG-23 Overhead Rate Negotiation and Calculation Active MFI-1, MFI-2 MFI-21, MFI-47,
MFI-48, MFI-50
AG-24 Notifying Non-Operators of Accounting Procedure Deviations Active
AG-25 Rig Related Costs Retired Oct-2015
AG-26 Joint Audit Data Exchange (JADE) Retired Apr-2017
AG-27 Revenue Audit Data Exchange (RADE) Retired Apr-2017
AG-28 Real Time Operations Centers Active AG-24 MFI-44
AG-29 Shared Well Pad Cost Allocations Active AG-1 AG-1
23
Other
Publication Current Retirement Publication Related Formerly
Reference Publication Title Status Date References Publications Known As
MFI-1 COPAS 1962 Model Form Accounting Procedure Interpretation Active AG-19, MFI-26 Bulletin 5
MFI-2 COPAS 1968 Model Form Accounting Procedure Interpretation Active AG-19, MFI-1, Bulletin 8
MFI-26, MFI-28
MFI-3 COPAS Arctic Model Form Accounting Procedure Interpretation Active Bulletin 14
MFI-4 COPAS 1974 Model Form Accounting Procedure Interpretation Active AG-19, MFI-1, Bulletin 13
MFI-2
MFI-5 COPAS 1976 Offshore Model Form Accounting Procedure Active AG-9, MFI-4 Bulletin 15
Interpretation
MFI-6 COPAS 2005 Model Form Accounting Procedure Interpretation Retired Oct-16 MFI-38 MFI-38 Interpretation 1
MFI-7 Definition of Railway Receiving Point Retired Oct-16 MFI-38 MFI-38 Interpretation 2
MFI-8 Selection of Mode of Hauling for Computing Freight-Mill to Railway Retired Oct-16 MFI-38 Interpretation 3
Receiving Point
MFI-9 Pricing of Casing, Tubing and Drill Pipe Used for Purpose Other Than Retired Oct-16 MFI-38 MFI-38 Interpretation 5
Originally Intended
MFI-10 Coating and Wrapping Costs Retired Oct-16 MFI-38 MFI-38 Interpretation 7
MFI-11 Repricing of Transferred Mill Rejects and Limited Service Tubular Retired Oct-16 MFI-38 MFI-38 Interpretation 8
Goods
MFI-12 Premium Priced Material Retired Oct-16 MFI-38 MFI-38 Interpretation 10
MFI-13 Loading, Transportation and Unloading Costs Retired Oct-16 MFI-38 MFI-38 Interpretation 6
MFI-14 Employee Benefits Limitation Active MFI-27, MFI-37 Interpretation 12
MFI-15 Transportation Costs – Zone Priced Material Retired Oct-16 MFI-38 MFI-38 Interpretation 9
MFI-16 Definition of Published Price – Tubular Goods Material Transfers Retired Oct-16 MFI-38 MFI-38 Interpretation 14
MFI-17 COPAS 1984 Model Form Accounting Procedure Interpretation Active AG-19, MFI-1, MFM-1984-1 Bulletin 22
MFI-2, MFI-4,
MFI-12, MFI-21,
MFI-27, MFI-28,
MFI-44
MFI-18 Operator Affiliates and Related Entities Active Interpretation 16
MFI-19 COPAS 1986 Offshore Model Form Accounting Procedure Active MFI-28, MFI-44 MFM-1986-1 Bulletin 25
Interpretation
MFI-20 Disposition of Surplus Joint Account Material & Equipment Retired Oct-16 MFI-38 MFI-38 Interpretation 17
24
Other
Publication Current Retirement Publication Related Formerly
Reference Publication Title Status Date References Publications Known As
MFI-21 Overhead Principles Active MFI-1, MFI-2, Bulletin 16
MFI-4, MFI-5,
MFI-17, MFI-19,
MFI-27, MFI-30,
MFI-39, MFI-44
MFI-21 Overhead Principles (COPAS 2005) Active MFI-21, MFI-47, AG-23, MFI-47,
AD-1 MFI-51 MFI-48, MFI-50
MFI-22 Freight Rates: Change of Information Source Retired Oct-16 MFI-38 MFI-38 Interpretation 18
MFI-23 Discounts Active MFI-49 MFI-47, MFI-48, Interpretation 19
MFI-50
MFI-24 Freight Rates: Revised Method of Determining Freight Rates for Retired Oct-16 MFI-38 MFI-38
Tubular Goods
MFI-25 Material Transfer Valuation Retired Oct-16 MFI-38 MFI-38
MFI-26 Joint Interest Billing Summary Classifications Active MFI-28 Bulletin 1
MFI-27 Employee Benefits and Percentage Limitation Active MFI-27, MFI-37, MFI-14, MFI-37 Interpretation 11
MFI-49
MFI-28 Material Classification Manual Retired Oct-16 MFI-38 MFI-38
MFI-29 Gas Processing Systems Material Classification Manual Retired Oct-07 MFI-38 MFI-38
MFI-30 COPAS 1995 Model Form Accounting Procedure Interpretation Active AG-19, MFI-1, MF-4 Bulletin 33
MFI-2, MFI-4,
MFI-11, MFI-17,
MFI-26, MFI-27,
MFI-31, MFI-37,
MFI-38
MFI-31 Self-Insurance for Workers’ Compensation and Employer’s Liability Active Interpretation 24
Insurance
MFI-32 Market Adjusted – Loading, Transportation and Unloading Costs Retired Oct-16 MFI-38 MFI-38
MFI-33 Pricing of Line Pipe Movements Less than 30,000 pounds Retired Oct-16 MFI-38 MFI-38
MFI-34 Transfer Pricing for Used Materials Retired Oct-16 MFI-38 MFI-38
MFI-35 Employee and Contractor Training Costs Active MFI-37, MFI-44, Interpretation 27
MFI-49
MFI-36 Audit Rights of Non-Participating and Non-Consenting Parties Active AG-13, AG-19, AG-19, AG-21 Interpretation 29
MFI-40
MFI-37 Incentive Compensation Costs Active MFI-27 MFI-14, MFI-27 Interpretation 30
MFI-38 Materials Manual Active Bulletin 21
Other
25
Publication Current Retirement Publication Related Formerly
Reference Publication Title Status Date References Publications Known As
MFI-39 COPAS 1998 Project Team Model Form Accounting Procedure Active AG-19, MFI-1, MF-5 Bulletin 34
Interpretation MFI-2, MFI-3,
MFI-4, MFI5,
MFI-17, MFI-19,
MFI-21, MFI-23,
MFI-26, MFI-27,
MFI-30, MFI-31,
MFI-35, MFI-37,
MFI-38, MFI-40,
MFI-44, MFI-46
MFI-40 24-Month Accounting Adjustment Limitation Active Interpretation 22
MFI-41 Electronic Invoice Documentation Requirements Active MFI-42, MFI-43 Interpretation 28
MFI-42 Procurement Card and Convenience Check Documentation Active MFI-41 MFI-41, MFI-43 Interpretation 31
Requirements
MFI-43 Joint Interest Expenditures Documentation Requirements Active AG-19, MFI-41, MFI-41, MFI-42 Interpretation 21
MFI-42
MFI-44 Field Computer and Communications Systems Active MFI-1, MFI-2, AG-28 Bulletin 12
MFI-4, MFI-5,
MFI-17, MFI-19,
MFI-21, MFI-30,
MFI-39, MFI-44
MFI-45 Offshore Marine and Aircraft Allocations Active MFI-46 Bulletin 18
Bulletin 19
MFI-46 Shorebase Facilities and Offshore Staging Areas Active MFI-5, MFI-19, MFI-45 Bulletin 20
MFI-39
MFI-47 Overhead Rate Adjustments Active AG-23, MFI-21,
MFI-48, MFI-50
MFI-48 Application and Calculation of Drilling Overhead Active MFI-2, MFI-17, AG-23, MFI-21,
MFI-19 MFI-47, MFI-50
MFI-49 Employee and Contractor Awards Active AG-24, MFI-1,
MFI-2, MFI-4,
MFI-5, MFI-17,
MFI-19, MFI-27,
MFI-27, MFI-37,
MFI-39
26
Other
Publication Current Retirement Publication Related Formerly
Reference Publication Title Status Date References Publications Known As
MFI-50 Overhead Adjustment Index Change Active AG-23, MFI-21,
MFI-47, MFI-48,
MFI-50
MFI-51 COPAS 2005 Model Form Accounting Procedure Interpretation Active AG-19, AG-20, MF-6
AG-23, MFI-1,
MFI-2, MFI-3,
MFI-4, MFI-5,
MFI-12, MFI-17,
MFI-19, MFI-21,
MFI-23, MFI-26,
MFI-27, MFI-28,
MFI-29, MFI-30,
MFI-31, MFI-35,
MFI-37, MFI-38,
MFI-39, MFI-40,
MFI-44, MFI-45,
MFI-46, MFI-47,
MFI-48, MFI-49
MFI-52 Catastrophe-Related Costs Active AG-24, MFI-37,
MFI-43, MFI-44,
MFI-45, MFI-46,
MFI-48, MFI-49
MFI-53 COPAS Deepwater Model Form Accounting Procedure Interpretation Active AG-20, AG-23, MF-7
AG-24, AG-25,
AG-28, MFI-26,
MFI-27, MFI-28,
MFI-31, MFI-37,
MFI-38, MFI-40,
MFI-44, MFI-45,
MFI-46, MFI-49,
MFI-52
MFI-54 Well Containment Service Providers Active MFI-17, MFI-19,
MFI-30, MFI-40
27
Other
Publication Current Retirement Publication Related Formerly
Reference Publication Title Status Date References Publications Known As
MFI-55 Vehicle Rates Active
MFI-56 Rig-Related Costs Active MFI-40, MFI-49
TR-1 Oil & Gas Technology Video and Workbook Retired 2015
TR-2 Full Cost Accounting Survey Retired Oct-09
TR-3 Gas Plant Accounting Video and Workbook Retired 2015
TR-4 Oil Spill Clean-up Organizations Active MFI-54
TR-5 Revenue Accountants View of Crude Oil Measurement Retired 2015
TR-6 Gas Measurement Video and Workbook Retired 2015
TR-7 Annual Severance Tax and Tax Incentive Guide (Individual) Active
TR-7 Annual Severance Tax and Tax Incentive Guide (Enterprise) Active
TR-8 Joint Audit Data Exchange (JADE) Retired Apr-03
TR-9 Educational Training Guide (Individual) Active Bulletin 10
TR-9 Educational Training Guide (Enterprise) Active Bulletin 10
TR-10 Material Pricing Video Retired Oct-09
TR-11 Survey of the Accounting Treatment of Environmental Costs Retired Oct-09
TR-12 History of COPAS Active
TR-13 Overhead Video Retired 2015
TR-14 FERC 636 Accounting Implementation Video Retired 2015
TR-15 Foreign Office Manual Active
TR-16 Form 1099 Education Guide Active
TR-17 APA® Oil & Gas Law for Non-Lawyers Retired 2015
TR-18 Guidelines for Understanding Pricing of Production Equipment Retired Oct-16 MFI-38 MFI-38
(GUPPE)
TR-19 Introduction to Joint Interest Accounting Video Retired 2015
TR-20 Property Acquisition Checklist Active
TR-21 Role of the Revenue Accountant Video and Workbook Retired 2015
TR-22 COPAS APA® Audit Video and Workbook Retired 2015
TR-23 COPAS APA® Financial Reporting Video and Workbook Retired 2015
TR-24 COPAS APA® Joint Interest Video and Workbook Retired 2015
TR-25 COPAS APA® Law Video and Workbook Retired 2015
TR-26 COPAS APA® Managerial Accounting and Economics DVD Retired Apr-17
TR-27 COPAS APA® Oil and Gas Operations Workbook Retired 2015
TR-28 COPAS APA® Revenue Video and Workbook Retired 2015
TR-29 COPAS APA® Oil and Gas Tax Workbook Retired 2015
28
Other
Publication Current Retirement Publication Related Formerly
Reference Publication Title Status Date References Publications Known As
TR-30 A Revenue Accountants View of Ownership Interests – Video Retired 2015
TR-31 Oil and Gas Performance Measures Active
TR-32 COPAS APA® Financial Reporting Study Guide Retired 2015
TR-33 Joint Venture Audit Benchmarking Study Retired 2015
TR-34 COPAS APA® Managerial Accounting and Economics Study Guide Active
TR-35 International Accounting Education Guide Active
TR-36 Oil and Gas Production Reporting Guide Retired Oct-03
TR-37 Oil and gas Royalty and Tax Incentives Checklist and Considerations Retired 2015
TR-38 A Compendium of Surveys on International Issues Retired Oct-09
TR-39 COPAS Publications Reference Catalog Active
TR-40 COPAS APA® Joint Interest Process Study Guide Retired 2015
TR-41 COPAS APA® Tax Study Guide Retired Apr-17
TR-42 COPAS APA® Revenue Study Guide Retired 2015
TR-43 Joint Interest Audit Liaison and Resolution Survey Retired Oct-09
TR-44 COPA APA® Gas Processing Plants and Gas Processing Plant Retired Apr-17
Accounting
TR-45 COPAS Audit Study Guide Retired Apr-17
TR-46 APA® Certification Candidate Handbook Active
29
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