30 C.F.R. § 206.181 How do I establish processing costs for dual accounting purposes when I do not process the gas?
Title 30 - Mineral Resources
Where accounting for comparison (dual accounting) is required for gas production from a lease but neither you nor someone acting on your behalf processes the gas, and you have elected to perform actual dual accounting under §206.176, you must use the first applicable of the following methods to establish processing costs for dual accounting purposes: (a) The average of the costs established in your current arm's-length processing agreements for gas from the lease, provided that some gas has previously been processed under these agreements. (b) The average of the costs established in your current arm's-length processing agreements for gas from the lease, provided that the agreements are in effect for plants to which the lease is physically connected and under which gas from other leases in the field or area is being or has been processed. (c) A proposed comparable processing fee submitted to either the tribe and MMS (for tribal leases) or MMS (for allotted leases) with your supporting documentation submitted to MMS. If MMS does not take action on your proposal within 120 days, the proposal will be deemed to be denied and subject to appeal to the MMS Director under 30 CFR part 290. (d) Processing costs based on the regulations in §§206.179 and 206.180.
Title 30: Mineral Resources
PART 206—PRODUCT VALUATION
Subpart E—Indian Gas
Processing Allowances
§ 206.181 How do I establish processing costs for dual accounting purposes when I do not process the gas?

