Report
B7MF41.01
Company # 01 - Operator
Page 1
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
002-****
Descriptions of Major Accounts
01*-****
1**
Current Assets
02*-****
2** Property
and Equipment
03*-****
3** Other
Assets
04*-****
4** Liabilities
and Equity
05*-****
5** Revenue
06*-****
6** Oil &
Gas Operating Expenses
07*-****
7** Other
Operating Expenses
08*-****
8** General
and Administrative Expenses
09*-****
9** Other
Expenses
1**-**** *****Current
Assets*****
********************Current Assets**************************
100-**** ********Cash************
Require N/A # - Use name of bank
100-0100 Cash
In Bank
110 For
General Disbursements
CMA
100-0200 United
Bank- Money Mkt 120
Account #
For General Deposits
100-0300 Partnership
Cash Account 130
In Chicago - United Bank
100-0400 First
Republic-Money Mkt 140
100-0500 First
City-Money Mkt
150
105-**** ***Marketable
Securities 186
105-0100 Certificates
of Deposit 188
105-0200 Money
Market Trust Funds 190
130-**** ***Accounts
Receivable** 200
130-**** Accounts Require a Name/Address Number
130-0100 A/R-
Joint Interest Bill 210
130-0110 A/R-
JIB Suspense
205 Computer Generates Entries To This Clearing
Account
130-0200 A/R-
Accrued
220
130-0300 A/R
Owner
230
130-0400 A/R
General Partners
240
130-0500 A/R
Trade
250
130-0900 A/R-
Other
230
135-**** ****Other
Receivables*** 300
135-**** Accounts Require A Name/Address Number
135-0100 Employee
Advance 310
135-0900 Misc
Receivables 320
Report
B7MF41.01
01 Company # 01 - Operator
Page 2
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
140-**** ****Notes
Receivable****
150-**** ****Prepaid
Expenses**** 500
150-0100 Prepaid Insurance
510
150-0200 Prepaid
Rent
520
150-0900 Prepaid
Miscellaneous
530
160-**** Prepaid
Oil/Gas Expenses 500
160**** Accounts Require Both Name/Address and Lease Number
160-0100 Prepaid
Drilling Expense 560
160-0200 Prepaid
Workover Expense 570
160-0300 Prepaid
Project Costs
580
180-**** ********Inventory*******
600
180-0100 Oil/Gas
Equip Inventory 610
2**-**** *Property
and Equipment* 1000
*******************Property And Equipment*******************
201-**** Producing
Working Intrst 1010
0201 PWI
201-0100 Purchase
Producing WI 1011
0201
PWI
202-**** Producing
Royalty Intrst 1020
0202 PRI
220-**** ******L&W
Equipment***** 1100
220-**** Accounts Are Billable Through JIB Unless A Source
201E PWIEQP
220-01** ***Drilling
Tangibles*** 1105
Accounts Require Both Lease and AFE Number
220-0110 Surface
Casing 1110
220-0111 Intermediate
Casing
1112
220-0120 Surface
Wellhead Equip 1115
220-0121 Intermediate
WellHead 1117
220-0125 Surface
Casing Float Eqp 1118
220-0190 Other
Drilling Tangibles 1120
220-02** **Completion
Tangibles** 1125
220-0210 Production
Casing
1130
220-0215 Tubing
1132
220-0220 Completion
Wellhead
1135
220-0225 Prod
Casing Float Equip 1138
220-0230 Rods
1140
220-0231 Subsurface
Pump 1142
220-0232 Other
Downhold Prod Eqip 1144
Including Packers, Tubing Anchor, Plugs And Sleeves
220-0240 Pumping
Equip/Electrify 1145
Including Pumping Unit And Base and Prime Mover
220-0250 Store/Treat/Separate
1150 Chemical
Pump
220-0251 Flowline/Battery
Equip 1152
220-0260 Gas
Compression/Measurmt 1155
220-0290 Other
Comp Tangibles
1160
Report B7MF41.01
01 Company # 01 - Operator
Page
3
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
220-0500 Prior
Years L&W
1102 Code Ending In '5' Is Used To
Enter The Transaction. These
220-0900 Transfer
To Dry Hole Exp 1180
Transfer Tangible Costs To Dry Hole Expense
230-**** ****Depreciation-
L&W*** 1200
230-0100 Accum
Depreciation- L&W 1210
260-**** *****Leasehold
Costs**** 1500
260-**** Accounts Are Billable Through JIB Unless A Source
260-01** ****Nonproducing
LHC**** 1504
Code Ending In '5' Is Used To Enter The Transaction. These
260-0100 Prior
Year Nonprod IDC 1505
Accounts Require A Lease Number
NWILHC
260-0110 Geological
Data 1508
NWILHC
260-0120 Maps
1512
NWILHC
260-0150 Lease
Bonus
1516
DMA
260-0170 Lease
Rentals 1524
NWILHC DMA
260-0190 Other
Nonproducing LHC 1528
NWILHC
DMA
260-02** ******Producing
LHC ***
1532
201A PWILHC
260-0200 Prior
Years Prod LHC
1535
201A
PWILHC
260-021 Geological
Data 1536
201A PWILHC
260-0210 Geological
Data 1536
201A
PWILHC
260-0220 Maps
1540
201A PWILHC
260-0250 Lease
Bonus
1544
201A
PWILHC DMA
260-0270 Lease
Rentals 1552
201A PWILHC DMA
260-0290 Other
Producing LHC
1556
201A
PWILHC
260-05** ****Prospect/Lead
LHC*** 1560
NWILHC
260-0500 Prior
Years Prospect LHC 1562
NWILHC
260-0510 Geological
Data 1564
NWILHC
260-0520 Maps
1568
NWILHC
260-0540 Landman
Brokerage Fees 1570
NWILHC DMA
260-0550 Lease
Bonus
1572
NWILHC
DMA
260-0560 Leasehold
Costs 1576
NWILHC DMA
260-0570 Lease
Rentals 1580
NWILHC
DMA
260-0575 Legal
Fees
1581
NWILHC DMA
260-0580 Recording
And Copy Fees 1582
260-0590 Other
Prospect/Lead LHC 1584
NWILHC DMA
261-**** ***Transfer
Leasehold*** 1585
Account Used To Transfer The Leasehold Cost Paid Which Is
261-0100 Transfer
Cost Over Basis 1586
Above The Cost Of The Retained Ownership Basis In The Prop
270-**** *****Accum
Depletion**** 1600
270-0100 Accum
Depletion- LHC-WI 1610
Accumulated depletion for PWI
PWIDPL
270-0200 Accumulated
Dpletion-LHC-RI
PRIDPL
275-**** Partnetships
275-0100 Genl
Prtn Mgmt. Fee
275-0190 Accum
Amort Genl Ptnr Mg
275-0200 Assumption
Fee
275-0290 Accum
Amort Assumption F
Report
B7MF41.01
01 Company # 01 - Operator
Page 4
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code
Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
280-**** **Other
Property/Equip** 1700
280-0100 Office
Furniture/Equip 1710
280-0190 Accum
Depr- OF&F
1820
280-0200
Automobiles
1730
280-0290 Accum Depr- Automobiles
1840
280-0300 Computer
1750
280-0390 Accum Depr- Computer
1860
280-0400 Leasehold Improvements
1770
280-0490 Accum
Amort-Leasehld Imp 1880
280-0500 Rental
Equipment 1780
280-0590 Accum
Depr-Rental Equip 1881
280-0600 Building
280-0690 Accum
Depr Building
280-0700 Personal
Property
280-0790 Accum
Depr Personal Pr
3**-**** ******Other
Assets****** 5000
************************Other Assets************************
310-**** **Investment
In Stocks** 5010
310-0100 Stocks
5011 Stocks
subledger must balance to this account
320-**** Other
Investments
320-0100 Investment
in Snack Shac
350-**** ****Deferred
Charges**** 5100
350-0100 Organization
Costs
5110
350-0190 Accum
Amort-Organization 5115
350-0900 Other
Deferred Charges 5120
390-**** ****Other
Misc Assets*** 5200
390-**** Accounts Require A Name/Address Number
390-0100 Deposits
5210
390-0500 Club
Memberships 5220
390-0600 Syndication
Costs
390-0900 Other
Misc Assets
5230
4**-**** ***Liabilities/Equity***
10000 *******************Liabilities
And Equity*******************
410-**** ****Accounts
Payable**** 10010
410-**** Accounts Require A Name/Address Number
410-0100 Accounts
Payable- Trade 10030
410-0200 Accrued
Accounts Payable 10030
410-0300 Delay
Rentals Payable 10040
Computer Generates Entries To This Clearing Account
410-0400 Funds
Due (To) Partnr
410-0900 Other
Accounts Payable 10050
420-**** ****Advance
Payments**** 10100
420-**** Accounts Are Used To Record Prepayments We Receive
Report
B7MF41.01
01 Company # 01 - Operator
Page 5
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
420-0100 Drilling
Prepayment Liab 10110
From Joint Owners And Require Both Name/Address And Lease
420-0200 Workover
Prepayment Liab 10310
Number
430-**** *Other
Advance Payments* 10300
430-0100 Sublease
Prepayment Liab 10310
440-**** ***Roy/Revenue
Payable** 10200
440-0100 Royalties/Revenue
Pay 10210
Computer Generates Entries To This Clearing Account
440-0200 Revenue
Suspense Payable 10220
Computer Generates Entries To This Clearing Account
440-0300 Rev
Minimum Pay Payable 10230
Computer Generates Entries To This Clearing Account
440-0400 Revenue
Clearing 10240
Used As A Clearing Account For Revenue Deposit/Disbursement
440-0500 Revenue
Penny Rounding 10250
Computer Generates Entries to this clearing account
445-**** **Current
Notes Payable* 10460
These Accounts Contain The Current Portion Of Notes Payable
450-****
******Taxes Payable***** 10300
450-01** ****P/R Taxes Payable*** 10310
450-0110 Federal Income Tax Pay
10320
450-0120 FICA
Taxes W/H Payable 10330
450-0130 Employer
FICA Payable 10340
450-0150 FUTA
Taxes Payable
10350
450-0160 State
Unemployment Pay 10360
450-02** **Oil/Gas
Related Taxes* 10400
450-0210 Production
Tax Payable 10410
450-0220 WPT
Payable
10420
450-0230 Sales/Use
Tax Payable 10430
450-0240 Ad
Valorem Tax Payable 10440
460-**** *Other
Accrued Payables* 10500
460-**** Accounts Require Name/Address And Lease Number
460-0100 AFE
Commitments 10510
470-**** ******Notes
Payable***** 10600
470-02** *******United
Bank****** 10620
470-03** Mortgage
Payable 10630
470-0410 Contra
Account
470-09** ***Other
Notes Payable** 10640
480-0600 PRIOR
YEARS EARNINGS 20740
480-0700 Owner
Draw
20700
480-0800 Owner
Special Draw
20800
5**-**** *********Revenue********
30000 ***************************Revenue**************************
Report
B7MF41.01
01 Company # 01 - Operator
Page 6
Chart
of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code
Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
510-**** ******Oil/Gas
Sales***** 30100 510-**** Account Entries Are Computer Generated
510-01** ********Oil
Sales******* 30200
510-0110 Oil
Sales- WI 30300
201B PWIOIL
510-0120 Oil
Sales- RI 30400
202B PRIOIL
510-0130 Oil
Sales- ORRI 30500
202B PRIOIL
510-02** ********Gas
Sales******* 30600
510-0210 Gas
Sales- WI 30700
201C PWIGAS
510-0220 Gas
Sales- RI 30800
202C
PRIGAS
510-0230 Gas
Sales- ORRI 30700
202C PRIGAS
510-03** ****Condensate
Sales**** 31000
510-0310 Condensate
Sales- WI 31100
201B
PWIOIL
510-0320 Condensate
Sales- RI 31200
202B PRIOIL
510-0330 Condensate
Sales- ORRI 31300
202B
PRIOIL
510-04** **Plant
Products Sales** 31400
510-0410 Plant
Products Sales- WI 31500
201C PWIPLT
510-0420 Plant
Products Sales- RI 31600
202C PRIPLT
510-0430 Plant
Prod Sales- ORRI 31700
202C PRIPLT
510-09** **Accrued
Oil/Gas Sales* 31800
This Accrual Account Allows Manual Journal Entries
510-0900 Accrued
Oil/Gas Sales 31900
515-**** ******Copas
Income****** 43000
515-**** Accounts Require Lease Number
515-0100 Overhead
Fees 43200
515-0200 Engineering/Supervision
43300
515-0300 Pumper
Services 43350
515-0600 Income
from SWD 43500
517-**** Oil
& Gas Service Sales 43600
517-0210 Oil
& Gas Service Sales
520-**** ******Other
Income****** 44000
520-01** ***Property
OP Income*** 44100
520-0100 Gain/Loss
On Inventory 44500
520-02** *****Interest
Income**** 44600
520-0200 Interest
Income 44700
520-03** ****Gains/Losses-S
T**** 44800 Gain
Or Loss On Sales - Short Term
520-0310 Gain/Loss
Sale Prop-S T 44900
520-0320 Gain/Loss
Sale Prop-S T 44100
Report
B7MF41.01
01 Company # 01 - Operator
Page
7
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
520-0330 Prospect
Generation Fee
520-0390 Other
Gains/Losses- S T 45100
520-04** ****Gains/Losses-L
T**** 47000 Gain
Or Loss On Sales - Long Term
520-0410 Gain/Loss
Sale Prop-L T 47100
520-0420 Gain/Loss
Sale Lease-L T 47200
520-0490 Other
Gain/Loss-L T
47300
520-05** Stocks
and Bonds Income 47400
520-0501 Stock
Income 47501
520-09** **********Other*********
48000
520-0910 Miscellaneous
Income 48100
520-0950 Penny
Rounding Account 48200
Computer Generates Entries For Revenue Rounding Differences
201Y
520-0990 Purse
Income 48900
520-0991 Dist.
Of Purse Income 48910
530-**** ****Discounts
Earned**** 48490
530-0100 Discounts
Earned 48500
This Account Is Billable And Requires A Lease Number
540-**** **Breeding
Farm Income**
540-0100 Misc.Farm
Income
540-0110 Booking
Fees
540-0115 Breeding
Fees
540-0120 Day
Care Charges
540-0125 Shoeing
540-0130 Trimming
540-0140 Vet
Charges
540-0145 Testing
540-0150 Post
Surgicial Care
540-0155 Surgicial
540-0160 Embryo
Transplant
540-0165 Vaccinations
540-0170 Foaling
540-0175 Sales
Preparation
540-0180 Layups
540-0185 Transportation
540-0190 Training
580-01** Real
Estate Income
580-0200 Rental
Income
580-0300 Escalation
Rental Income
580-0400 Storage
Income
580-0500 Parking
Income
580-0600 Additional
HVAC
6**-**** ***Oil/Gas
OP Expense*** 50000
***************Oil And Gas Operating Expenses***************
Report
B7MF41.01
01 Company # 01 - Operator
Page 8
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
605-01** Cost
of Sales
605-0200 Cost
of Sales-Eqpt. Rent
605-0300 Cost
of Sales - Fuel Exp
605-0400 Cost
of Sales-Outside Se
605-0500 Cost
of Sales-Repairs Ma
605-0600 Cost
of Sales-Sal. & Wag
605-0700 Cost
of Sales-Supp. Tool
610-**** *******Direct
LOE******* 50100
610-**** Accounts Are Used To Record Direct Lease Operating
201D PWILOE
610-0100 Pumper/Gauger 50200
Expenses And Are Billable Through JIB Unless A Source Code
DMA
610-0200 Electricity/Fuel 50300
Ending In '5' Is Used To Enter Transaction. These Accounts
610-0300 Chemical/Treating
50400 Require A Lease Number
610-0400 Water
Disposal Costs 50500
DMA
610-0450 Well
Service Unit
50550
DMA
610-0500 Subsurface
Repairs/Maint 50600
610-0501 Surface
Repairs/Maint 50650
610-0550 Rental
Equipment 50655
610-0570 Lease
Supplies 50660
610-0600 Contract
Labor 50675
DMA
610-0900 Other
Direct LOE 50700
620-**** ******Indirect
LOE****** 51000 620-****
Accounts Are To Record Indirect Lease Operating
201D PWILOE
620-0100 Administrative
Overhead 51100
Expense And Are Billable Through JIB Unless A Source Code
620-0200 Engineering/Supervision
51150 Ending
In '5' Is Used To Enter Transaction. These Accounts
DMA
620-0300 Ad
Valorem Tax 51200
Require A Lease Number
620-0900 Other
Indirect LOE
51300
630-**** **Well
Work- Same Zone** 52000
630-**** Accounts Are Used To Record Expense Workover Costs
201D PWILOE
630-0100 Supervision
52050 And
Are Billable Through JIB Unless A Source Code Ending
DMA
630-0200 Equipment
Charges
52100 In '5' Is Used To Enter Transaction. These Accounts
630-0300 Trucking/Equip
Rental 52150
Require Both A Lease And AFE Number
630-0400 Cement/Perf/Stimulate
52200
630-0500 Well
Service Unit
52230
DMA
630-0570 Lease
Supplies 52235
630-0600 Contract
Labor 52240
DMA
630-0900 Other
Workover LOE
52250
650-**** *Production
Tax Expense* 53000
650-**** Account Entries Are Computer Generated
650-01** ******Prod
Tax- Oil***** 53050
650-0110 Prod
Tax Oil- WI 53100
201H PWIOTX
650-0120 Prod
Tax Oil- RI 53150
202H
PRIOTX
650-0130 Prod
Tax Oil- ORRI
53200
202H PRIOTX
650-02** ******Prod
Tax- Gas***** 53250
Report
B7MF41.01
01 Company # 01 - Operator
Page 9
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G
Ctgy 1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
650-0210 Prod
Tax Gas- WI 53300
201I PWIGTX
650-0220 Prod
Tax Gas- RI 53350
202I PRIGTX
650-0230 Prod
Tax Gas- ORRI
53400
202I PRIGTX
650-02** ******Prod
Tax- PLT***** 53250
650-0410 Prod
Tax PLT- WI 53300
201I PWIPLT
650-0420 Prod
Tax PLT- RI 53350
202I PRIPLT
650-0430 Prod
Tax PLT- ORRI
53400
202I PRIPLT
650-09** ****Prod
Tax Accrued**** 53450
This Accrual Account Allows Manual Journal Entries
650-0900 Prod
Tax Accrued 53500
660-**** *******WPT
Expense****** 54000
660-**** Account Entries Are Computer Generated
660-01** ****WPT
Expense- Oil**** 54100
660-0110 WPT-WI
54200
201J
PWIWPT
660-0120
WPT-RI
54300
202J PRIWPT
660-0130 WPT-ORRI
54400
202J
PRIWPT
660-02** ***WPT Exp- Condensate** 54500
660-0210 Cond WPT- WI
54600
201J PWIWPT
660-0220 Cond
WPT- RI 54700
202J PRIWPT
660-0230 Cond
WPT- ORRI 54800
202J PRIWPT
660-09** *******Accrued
WPT****** 54850 This
Accrual Account Allows Manual Journal Entries
660-0900 Accrued
WPT
54900
670-**** ***Misc
Rev Deductions** 55000
670-**** Account Entries Are Computer Generated
670-01** *******Compression******
55100
670-0110 Compression-
WI 55200
201D PWICOM
670-0120 Compression-
RI 55300
202D
PRICOM
670-0130 Compression-
ORRI
55400
202D PRICOM
670-02** *****Transportation*****
55500
670-0210 Transportation-
WI 55600
201D
PWIMSC
670-0220 Transportation-
RI 55700
202D PRIMSC
670-0230 Transportation-
ORRI 55800
202D
PRIMSC
670-09** ****Other
Deductions**** 55900
670-0910 Other
Deductions- WI 56000
201D PWIMSC
670-0920 Other
Deductions-RI
56100
202D PRIMSC
670-0930 Other
Deductions- ORRI 56300
202D PRIMSC
680-**** ****Intangible Costs**** 56500
680**** Accounts Are Billable Through JIB Unless A Source
201F PWIIDC
680-01** ******Drilling
IDC****** 56505 Code
Ending In '5' Is Used To Enter Transaction.
These
680-0110 Location
Costs/Surveying 56515
Accounts Require Both Lease And AFE Number
680-0111 Damages
56515
DMA
680-0120 Contract
Drilling
56520 Including Contract, Daywork And
Mobilization
DMA
680-0130 Trucking/Equip
Rental 56525
Report
B7MF41.01
01 Company # 01 - Operator
Page 10
Chart
of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
680-0140 Drill
Fluids/Mud System 56530
680-0141 Water
56535
680-0150 Bits/BHA
Equipment
56540
680-0160 Cementing/Casing
Crew 56545
680-0170 Logging/Coring/Testing
56550
680-0175 Geo
Services/Mud Logger 56555
DMA
680-0180 Supervision
56560 Including
Engineering Services
DMA
680-0181 Overhead
56565
680-0182 Contract
Labor
56570 Including
Welding
DMA
680-0190 Other
Drilling IDC
56575 Including Directional Drlng, Pit
Lining/Fencing And Conting
DMA
680-0195 P
& A Cleanup Costs
56580 Including Setting Cement Plugs
680-02** *****Completion
IDC***** 56600
680-0210 Location
Costs 56605
Incl Battery Location Work, Cleanup, Surveying & Permitting
680-0211 Damages
56607
DMA
680-0220 Completion
Unit/Rig 56610
680-0230 Trucking/Equip
Rental 56615
680-0240 Completion
Fluids 56620
KCL Water
680-0249 Log/Perforate 56625
680-0250 Acid/Frac/Stimulate
56630
680-0260 Cementing/Casing
Crew 56635
Including Squeezing
680-0270 Production
Test/Repair 56640
680-0271 Contract
Labor 56645
Including Welding
DMA
680-0280 Supervision
56650
DMA
680-0281 Overhead
56655
680-0290 Other
Completion IDC 56660
Entries To These Accounts Will Be Made By Journal Entry
690-**** ****Exploration
Costs*** 57000
690-0100 Delay
Rentals- Producing 57100
201D
NWILHC
690-0200 Delay
Rentals- Nonprod 57200
202D NWILHC
690-0300 Shut-In
Royalty Expense 57300
201D
PWILHC
690-0350 Geological
Expense
57350
NWIMSC
690-0400 Dropped/Expired
Leases 57400
Entries To These Accounts Will Be Made By Journal Entry
NWILHC
690-0450 Project
General Expenses 57450
NWIMSC
690-0500 Dry
Hole Tangible Expnse 57500
After Analysis Of The Corresponding Asset Accounts
NWIEQP
690-0600 Dry
Hole Intangible Cost 57510
NWIIDC
7**-**** Other
Operating Expenses
710-**** *Breeding
Farm Expenses*
710-0100 Misc.Farm
Expense
710-0110 Hay
710-0120 Feed
710-0130 Vitamins
710-0140 License
Fees
710-0200 Training
Report
B7MF41.01
01 Company # 01 - Operator
Page
11
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
710-0300 Equipment
& Supplies
710-0400 Travel
& Entertainment
710-0500 Hauling
710-0600 Vaccinations
710-0700 Surgicial
710-0800 Vet
Fees
710-0810 Vet
Supplies
710-0900 Outside
Labor
710-9999 Clearing
offset
Horse invoicing offset clearing account
750-**** Buildings
Expenses
750-0100 Computer
Services
750-0200 Contract
Labor
750-0300 Elevator
Expense
750-0400 Garage
Sweep
750-0500 General
Maintenance
750-0600 Janitorial
Expense
750-0650 Pest
Control
750-0700 Landscaping
750-0800 Security
Expense
750-0900 Signage
750-0910 Supplies
Expense
750-0920 Utilities
750-0950 Window Cleaning
8**-**** *General/Administrative*
60000 *************General
And Administrative Expense*************
810-**** *Salary/Related
Expense* 60100
810-0100 Salaries
& Wages
60200 To Be Reported On W-2 And Journalized At
Year-End Only
810-0101 Advertising
60210
810-0200 Bonus
60300
810-0500 FICA
Tax Expense 60400
810-0600 FUTA
Tax Expense 60400
810-0700 State
Unemployment Tax 60600
820-**** ****Employee
Expenses*** 61000
820-0100 Workers
Compensation Ins 61100
820-0200 Group
Insurance 61200
820-0400 Training/Education
Cost 61300
820-0500 Employment
Expenses 61400
850-**** ********Other
G&A******* 62000
850-0100 Automobile
Expense
62100
850-0101 Advertising
62110
850-0102 Auto
Allowance Paid
62120
DMA
850-0200 Communications
Expense 62200
Report
B7MF41.01
01 Company # 01 - Operator
Page 12
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
850-0300 Data
Processing Expense 62300
DMA
850-0400 Insurance
Expense
62400
850-0500 Occupancy
62500
850-06** *Office
Related Expenses 62600
850-0610 Office
Supplies 62700
850-0620 Postage
and Delivery 62800
850-0630 Office
Equip/Rental
62900
850-0640 Equip
Repair/Maint
63000
850-0650 Contract
Labor 63100
DMA
850-0660 Dues
And Subscriptions 63200
850-0690 Other
General Office 63300
850-0700 Professional
Fees
63400
DMA
850-0710 Legal
Fees
63410
850-0750 Donations
63450
850-0800 Travel
63500
850-0810 Airplane
Expense 63510
850-0850 Business
Promotions
63510
850-0860 Management
Fee
850-0870 Management
Office.-Rents
850-0900 Other
G&A Expense
63600
860-**** ******Billable
G&A****** 64000
860-**** Accounts Are Billable Through JIB And Require A
860-0100 Shared
Expense Misc
64100 Lease Number
910-**** **Interest/Debt
Expense* 70000
910-0100 Accounts
Payable Interst 70100
910-0200 Bank
Fees And Charges 70200
910-0300 Misc
Penalties/Interest 70300
910-05**
****Interest On Notes*** 70300
930-**** ***Depr/Amort Expense*** 71000
930-0190 Depr
Exp- Furniture
71200
930-0290 Depr Exp- Automobiles
71100
930-0390 Depr Exp- Computer
71300
930-0490 Amort Exp- Leasehold Imp 71400
930-0500 Depr
Exp- Buildings
71410
930-0590 Depr
Exp-Rental Equip 71420
930-0910 Amort
Exp-Organization 71450
930-0970 Organization
Costs
71450
930-0990 Depr-Investment
Prop 71490
950-**** ******Tax
Expense******* 72000
950-0100 Property
Tax Expense 72100
960-**** ****DD&A
Exp- Oil/Gas*** 73000
960-**** Accounts Require A Lease Number
Report
B7MF41.01
01 Company # 01 - Operator
Page 13
Chart
of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code
Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
960-0100 Depletion
Expense- LHC 73100
960-0200 Depreciation
Expense-L&W 73200
201T PWIDPR
Total # of Items
450
Report B7MF44.1
Company # 01 - Operator
Page 1
Company Identification Masters
Date
run 11/08/89 08:28 PM
Report Date 10/31/89
W1
CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
Fiscal Yr Net Income
Name &
Date
Method O&G Payroll
CO/DV/BR To
CO/DV/BR
Name
Start Mo. Account#
Address# Originated Entity Tax
Rev Method Account# Charge Payroll
*----------------------------------------------------------------------------------------------------------------------------------*
01-00-000
Company # 01 - Operator
01 480-0600 1
1/01/88
I A
A SE 810-0100
01-00-000
10-00-000
Company # 10 - Affliate Acc
01 480-0600 10
1/01/88
C A
A SE 810-0100
10-00-000
11-00-000
Company # 11 (Aff,ind, Cash)
01 480-0600 11
1/01/88
I C
C SE 810-0100
11-00-000
30-00-000
Ruidoso Breeding Farm
01 480-0600 30
1/01/89
I A
O SE 810-0100
30-00-000
Report B7MF09.01
01 Company # 01 - Operator
Page 1
Name and Address Masters
Date
run 11/09/89 06:34 AM
Report Date 10/31/89
W1 CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
N/A
# Name
Care of
City
Special Area
Phone Ext Insurance
Bank Soc Sec #
Address
State Zip Codes
Code
Date Charge Fed
I.D #
*----------------------------------------------------------------------------------------------------------------------------------*
0000001
Company # 01 - Operator
P.O. Box 1234
Midland
(915) 362-6137 000
456-60-0407
TX 79701
Aff. Co/Dv/Br 01-00-000
Company # 01 - Operator
0000002
Company 2
P.O. Box 1234
Midland
(915) 362-6137 000
456-60-0407
TX 79701
0000010
#10 - Affialiate
P.O. Box 1234
Midland
(915) 362-6137 000
TX 79701 Aff. Co/Dv/Br
10-00-000 Company # 10 - Affliate Acc
0000011
Individual # 11
P.O. Box 1234
Midland
(915) 362-6137 000
456-60-0407
TX 79701
Aff. Co/Dv/Br 11-00-000
Company # 11 (Aff,ind, Cash)
0000020
Services Company
P.O. Box 1234
Midland
(915) 362-6137 000
456-60-0407
TX 79701
0000030
Ruidoso Breeding Farm
Chris Wilson
Ruidoso
(505) 258-3579 000
P.O. Box 2096
NM 88345 Aff.
Co/Dv/Br 30-00-000 Ruidoso
Breeding Farm
1140039
Cliff Buchanan Apartment
103
Odessa
(915) 362-6137 000
456-60-0407
6500 E. Ridge Road
TX 79762
1366605
W.E. Chaney
Dorothy Chaney
Ruidoso
(505) 258-4224 000
P.O. Box 2096
NM 88345
2671965
Exxon Company U.S.A
P.O. Box 1600
Midland A
( )
TX 79701
4691770
Sandra Johnson
4651 South Ave V
Monahans
(915) 582-4417 000
123-45-6789
TX 79754
6988609
Pennzoil Company
P.O. Box 200948 Houston
( )
TX 77216
7061527
Travis Phillips
P.O. Box 4234
Vernon
(806) 895-6324 000
TX 78523
7087710
L.W. Pipkin
Scooter Pipkin
Tyler
(214) 581-3937 000
700 Cambridge Road
TX 75703
7961451
L.H. Sizemore
P.O. Box 2947
Ruidoso
(505) 258-5351 000
NM 88345
8105524
Cecil Stanley
P.O. Box 453
Levelland
(806) 589-4523 000
TX 79785
8315633
Tall City Office Supply
317 West Texas
Midland
( )
TX 79701
8529388
Tri Service Drilling
1200 Petroleum
Midland (
)
214 West Texas
TX 79701
8955533
Juan Valoz
P.O. Box 2367 Odessa
( )
456-78-9123
TX
79762
9257000
D.B. Watts
2101 East 16th
Odessa
(915) 366-2149 000
TX 79761
9422376
Hoyt Williams
Linda Wilson
Purcell
(405) 527-8956 000
Route 6 Box 34L
OK 73080
9999997
Void check
( )
9999998
Non-accountable.interest
(
)
9999999
A/R & A/P Control
( )
TOTAL
# OF RECORDS
23
NAME & ADDRESS LABELS:
0000001
Company
# 01 - Operator
P.O.
Box 1234
Midland
, TX 79701
0000002
Company
2
P.O.
Box 1234
Midland
, TX 79701
0000010
#10
- Affialiate
P.O.
Box 1234
Midland
, TX 79701
0000011
Individual
# 11
P.O.
Box 1234
Midland
, TX 79701
0000020
Services
Company
P.O.
Box 1234
Midland
, TX 79701
0000030
Ruidoso
Breeding Farm
Chris
Wilson
P.O.
Box 2096
Ruidoso
, NM 88345
Report
B7MF41.07
01 Company # 01 - Operator
Page
1
Lease Masters
Date
run 11/09/89 06:34 AM
Report Date 10/31/89
W1 CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
****Billing***
Lease#
Lease Name
State
County
Field
Lease Type Oil/Gas
#Wells
Our W.I. 1ST Pur Prod Date Old# Gas ID #
*****Gas Contract Purchaser and Date***** FASTAX# Date Acquired
FSC#
Operator Number and Name
*----------------------------------------------------------------------------------------------------------------------------------*
03780-00
Amoco State # 1
TX TEXAS
186 PECOS
TEXAS FIELD
00
0
0000000
6988609 Pennzoil
Company
Sev Tax Rate .04600
ALLOCATABLE
EXPL/DEVLP ACTIVE
47410-00
Josie James # 1
TX TEXAS 186
PECOS
TEXAS FIELD
00
Y
0000001 Company # 01 - Operator
0000
0100000
0000001 Company
# 01 - Operator Sev
Tax Rate .04600
ALLOCATABLE
EXPL/DEVLP ACTIVE
93520-00
White # 15-1
TX TEXAS
165 MIDLAND
TEXAS FIELD
00
0
0000000
0000001 Company
# 01 - Operator Sev
Tax Rate .04600
ALLOCATABLE
EXPL/DEVLP ACTIVE
Total # of Items
3
Report
B7MF42.01
01 Company # 01 - Operator
Page 1
Lease
Master Report
Date
run 11/09/89 06:35 AM
Report Date 10/31/89
W1 CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
Lease
Nbr. Name
*-------State-------*
*-----County-----*
*--------------Operator Name--------------*
*----------------------------------------------------------------------------------------------------------------------------------*
03780-00
Amoco State # 1 TX TEXAS
186 PECOS
6988609 Pennzoil Company
Allocate
Oil Type Fastax
Nbr Prod
Date 0/00/00
Expl/Devlp
Gas Type Fin
Stm Cntl 00-00-000 Veri Date 0/00/00
G
Bill Code Old
A/C Nbr
Cont Date 0/00/00
Nbr of Wells
Purch Nbr First Purch
0 Oil Res
.00
Prospect Nbr / Name
Gas Res
0
Our Workint
Rev Int .00000000
Field Nbr /
Name
TEXAS FIELD
Active
47410-00
Josie James # 1 TX TEXAS
186 PECOS
1 Company # 01 - Operator
Allocate
Oil Type Fastax
Nbr 0000 Prod Date
0/00/00
Expl/Devlp
Gas Type Fin
Stm Cntl 01-00-000 Veri Date 0/00/00
G
Bill Code Old
A/C Nbr
Cont Date 0/00/00
Nbr of Wells
Purch Nbr 1 First Purch
Y Oil Res .00
Prospect Nbr / Name
Gas Res
0
Our Workint
Rev Int .00000000
Field Nbr
/ Name
TEXAS FIELD
Active
93520-00
White # 15-1 TX
TEXAS
165 MIDLAND
1 Company # 01 - Operator
Allocate
Oil Type Fastax
Nbr Prod
Date 0/00/00
Expl/Devlp
Gas Type Fin
Stm Cntl 00-00-000 Veri Date 0/00/00
G
Bill Code Old
A/C Nbr
Cont Date
0/00/00
Nbr of Wells
Purch Nbr First Purch
0 Oil Res
.00
Prospect Nbr / Name
Gas Res 0
Our Workint
Rev Int .00000000
Field Nbr /
Name
TEXAS FIELD
Active
LEASE
LABELS:
03780-00
TX 186 PECOS
Amoco
State # 1
47410-00
TX 186 PECOS
Josie
James # 1
93520-00 TX
165 MIDLAND
White
# 15-1
Report
B7MF41.11
01 Company # 01 - Operator
Page
1
State and County Masters
Date
run 11/09/89 06:36 AM
Report Date 10/31/89
W1 CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
State
County
Code
Number Name
*----------------------------------------------------------------------------------------------------------------------------------*
NM
000 NEW
MEXICO
OK
000 OKLAHOMA
TX
000 TEXAS
TX
002 ANDREWS
TX
114 HOWARD
TX
165 MIDLAND
TX
186 PECOS
Total # of Items
7
Report
B7MF46.01
01 Company # 01 - Operator
Page 1
Field
Master
Date
run 11/09/89 06:36 AM
Report Date 10/31/89
W1 CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
State Field # Name
RRC Field # EIA-23 Field #
Discovery year
*----------------------------------------------------------------------------------------------------------------------------------*
TX
00000 TEXAS FIELD
000000
0000
Report
B7MF05.01
01 Company # 01 - Operator
Page
1
Control Records
Date
run 1/29/90 11:30 AM
Report Date 12/31/89
W1 CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
10........20........30........40........50........60........70........80........90.......100
KEY ******** YYY33215
101......110.......120.....128
SYSTEM OPTIONS
10........20........30........40........50........60........70........80........90.......100
KEY *0000001 1300500
101......110.......120.....128
Accounts Receivable Accounts
10........20........30........40........50........60........70........80........90.......100
KEY *0000002 4100100
101......110.......120.....128
Accounts Payable Accounts
10........20........30........40........50........60........70........80........90.......100
KEY *0000006 10001001000200100030010004001000500
101......110.......120.....128
Valid Cash Accounts
10........20........30........40........50........60........70........80........90.......100
KEY *0000007 210202220260610620630680860530
101......110.......120.....128
1300110880100071300100 Bill
10........20........30........40........50........60........70........80........90.......100
KEY *0000009 0100000
0100000
101......110.......120.....128
Operating
Companies
10........20........30........40........50........60........70........80........90.......100
KEY *0000013 201202220260515610620630650660670680690710
101......110.......120.....128
Net To Raesum Accounts
10........20........30........40........50........60........70........80........90.......100
KEY *0000014 201202220260610620630650660670680
101......110.......120.....128
Gross To Raesum Accounts
Report
B7MF05.01
01 Company # 01 - Operator
Page
2
Control Records
Date
run 1/29/90 11:30 AM
Report Date 12/31/89
W1 CLIFF
*----------------------------------------------------------------------------------------------------------------------------------*
10........20........30........40........50........60........70........80........90.......100
KEY *0000016 160201202220260420460515610620630650660670680860960530261710
101......110.......120.....128
Require Lease Number
10........20........30........40........50........60........70........80........90.......100
KEY *0000017 130135160390410420460100
101......110.......120.....128
Require Name/Address Number
10........20........30........40........50........60........70........80........90.......100
KEY *0000020 W1W2
P1P1
101......110.......120.....128
0066 Date/Printer
10........20........30........40........50........60........70........80........90.......100
KEY *0000025 260680
101......110.......120.....128
AFE
Accounts
10........20........30........40........50........60........70........80........90.......100
KEY *0000026 100130135140
101......110.......120.....128
Plug
DV/BR#
10........20........30........40........50........60........70........80........90.......100
Report
B7MF60.01
01 Company # 01 - Operator
Page 1
Lease Master Recap Report
Date
run 8/18/93 04:45 PM
Report Date 8/18/93
W1 LEANN
Sorted by Lease #
*----------------------------------------------------------------------------------------------------------------------------------*
Lease # Name
ST County
Operator
Field
AB
*----------------------------------------------------------------------------------------------------------------------------------*
03780-00 Amoco State # 1 TX 186 PECOS
6988609 Pennzoil Company
00001 PERMIAN BASIN
09860-00 Black Oak
TX 053 CROCKETT 0000001 Company #
01 - Operator
33880-00 Halff 62
TX 053 CROCKETT 0000001 Company #
01 - Operator
47410-00 Josie James # 1 TX 186 PECOS
0000001 Company # 01 - Operator
00001 PERMIAN BASIN
93520-00 White # 15-1 TX
165 MIDLAND 0000001
Company # 01 - Operator 00002 SPRAYBERRY
Total items
5
Report
B7MF48.01
01 Company # 01 - Operator
Page 1
Prospect Name List
Date
run 8/18/93 04:48 PM
Report Date 8/18/93 W1
LEANN
*----------------------------------------------------------------------------------------------------------------------------------*
Prospect#
Prospect Name
Co/Div/Br
*----------------------------------------------------------------------------------------------------------------------------------*
TX001 Hunter.Prospect
TX002 RSK
Prospect
Report
B7MF49.01
01 Company # 01 - Operator
Page 1
Region/Geological Area List
Date
run 8/18/93 04:49 PM
Report Date 8/18/93
W1 LEANN
*----------------------------------------------------------------------------------------------------------------------------------*
Region/Geological
Name
Co/Div/Br
*----------------------------------------------------------------------------------------------------------------------------------*
41
0000 Permian Basn
01 00
000
41
0129 Ft Stockton Uplift
01 00 000
