Airport Participation in Oil and Gas Development
2018

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TRB's Airport Cooperative Research Program (ACRP) Synthesis 87: Airport Participation in Oil and Gas Development provides airports with practical considerations and responses involving oil and gas extraction. The report documents lessons learned as energy prices went from their highest levels (in the mid-2000s) to some of their lowest (in 2015 and 2016). It includes a compilation of federal, state, and local regulatory frameworks; available airport oil and gas leases; municipal permits and ordinances; and case examples from targeted interviews with eight airports. As the price of oil and gas has a long history of volatility, a view of the full price cycle has particular utility to airports.

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90 pages · 8.5 x 11 · paperback
ISBN Paperback: 0-309-39021-4
ISBN Ebook: 0-309-47529-5
DOI: https://doi.org/10.17226/25097

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National Academies of Sciences, Engineering, and Medicine. 2018. Airport Participation in Oil and Gas Development. Washington, DC: The National Academies Press.

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Front Matter i-x
Summary 1-4
CHAPTER ONE Introduction 5-12
CHAPTER TWO Oversight of Oil and Gas Development at Airports 13-21
CHAPTER THREE Components of an Oil and Gas Lease 22-29
CHAPTER FOUR Accounting Treatment of Bonus and Royalties 30-31
CHAPTER FIVE Airport Experiences with Oil and Gas Development 32-65
CHAPTER SIX Conclusions 66-66
APPENDIX A Ownership of Mineral Estates - Review of State Laws 67-72
APPENDIX B Sample Insurance Requirements 73-76
APPENDIX C Bibliography 77-78
GLOSSARY 79-80
ACRONYMS 81-83

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Airport Participation in Oil and Gas Development (2018)

Chapter: CHAPTER FOUR Accounting Treatment of Bonus and Royalties

Publication information

Suggested citation

My Academies

Airport Participation in Oil and Gas Development (2018)

Chapter: CHAPTER FOUR Accounting Treatment of Bonus and Royalties