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Title 11 . Natural Resources
Chapter 83 . (No Regulations Filed)
Section 232. Development account and production revenue account - In general

11 AAC 83.232. Development account and production revenue account - In general

(a) Unless otherwise specified, a lessee's costs under this chapter are regarded as being incurred on an accrual basis.

(b) When a lessee incurs costs under this chapter and part or all of those costs are reimbursable to the lessee from one or more third parties, only the unreimbursed portion of those costs of the lessee may be used in calculating that debit.

History: Eff. 11/9/79, Register 72

Authority: AS 38.05.020

AS 38.05.180

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Last modified 7/05/2006