Naftové vrty

Dobrý den, neumím si poradit s problémem, co vstupuje do pořizovací ceny budovaného naftového vrtu. Rozdělení výdajů na investice a náklady je specifické, protože již před dokončením investice tato poskytuje výnosy (vytěžená nafta v rámci budování vrtu je prodána). Dále si neumím poradit s tím, zda v rámci investic vzniká kromě hmotného i nehmotný majetek (např. výdaje za geografické mapy těžebního území apod.). Neexistuje v GAAP nějaká vyhláška, která mi pomůže (česká účetní legislativa a pokud vím ani IFRS tuto problematiku vůbec neřeší).Děkuji, přeji pěkný den, Kamil Stalmach

Tato problematika neni moje parketa, ale na nektere Vase otazky jsem schopen aplikovat vseobecna pravidla.

Na samotne zarizeni (vcetne cerpaciho), ktere se na vrt pouziva, by se vztahovala stejna pravidla jako na ostatni hmotny majetek: do porizovaci ceny by se zahrnula nakupni cena, instalace vcetne materialu a mezd a (pokud by se jednalo o self-manufactured asset) urok.

Co se samotneho vrtu tyce, tak ten upravuje vyhlaska SFAS 19 (pokud vim, tak v IFRS neni na toto tema zadna vyhlaska, tak je mozne se na SFAS 19 odvolat). Podle teto vyhlasky vetsina nakladu na pruzkum (vcetne geologickych studii a vyvrtani prazdnych vrtu) predstavuje naklady obdobi. Jsou vsak urcite vyjimky.

Lepsi nez moje vysvetleni vsak bude citace:

SFAS 19, p. 17. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities (paragraph 26) and other costs of exploration activities, are:

a. Costs of topographical, geological, and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, those are sometimes referred to as geological and geophysical or G&G costs.
b. Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on the properties, legal costs for title defense, and the maintenance of land and lease records.
c. Dry hole contributions and bottom hole contributions.
d. Costs of drilling and equipping exploratory wells.
e. Costs of drilling exploratory-type stratigraphic test wells.2

p. 18. Geological and geophysical costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions shall be charged to expense when incurred.

p. 19. The costs of drilling exploratory wells and the costs of drilling exploratory-type stratigraphic test wells shall be capitalized as part of the enterprise's uncompleted wells, equipment, and facilities pending determination of whether the well has found proved reserves. If the well has found proved reserves (paragraphs 31-34), the capitalized costs of drilling the well shall become part of the enterprise's wells and related equipment and facilities (even though the well may not be completed as a producing well); if, however, the well has not found proved reserves, the capitalized costs of drilling the well, net of any salvage value, shall be charged to expense.

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