CUMULATIVE INDEX

WARNING

Oil and Gas, Tax and Securities Laws change frequently, as do the economics and other conditions affecting the Oil & Gas Industry. While these newsletters are intended to provide useful information, they are not updated after their initial publication and you are always strongly advised to consult competent legal counsel or other appropriate professionals. These newsletters are not intended to provide tax, legal, accounting or other professional advice; Lewis Mosburg and the other contributors to these newsletters assume no liability for any reliance on information provided in any of these newsletters.

Copyright © 1996, 1997, 1998 by Lewis G. Mosburg, Jr.

Index: J

- - J -

Joint Account

    International Joint Operations – see Joint Operating Agreements, International Joint Operating Agreements

Joint Operating Agreements 

    A.A.P.L. Model Form Operating Agreement

    Accounting Procedures – see Accounting and Accounting Procedures

    Acreage

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Six): Copas Should Cover Acreage Costs," November/December, 1997 Issue (Vol. 2, No. 6)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

    Contents - see In General, below

    Costs - see Accounting and Accounting Procedures

    Development - see In General, below

    Exhibits

      Accounting Procedure - see Accounting and Accounting Procedures

      Gas Balancing Agreements - see Gas Imbalance and Gas Balancing Agreements

      In General

      Mosburg, "An Introduction to Oil & Gas Contracts (Part Two): Joint Operating Agreements," December, 1996 Issue (Vol. 1, No. 2)

    Gas Imbalance/Gas Balancing Agreements - see Gas Imbalance and Gas Balancing Agreements

    In General

      Mosburg, "An Introduction to Oil & Gas Contracts (Part Two): Joint Operating Agreements," December, 1996 Issue (Vol. 1, No. 2)

    Integration of Accounting Procedure - see Accounting and Accounting Procedures

    International Joint Operating Agreements, Comparison with - see International Joint Operating Agreements, below

    Leases

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Six): Copas Should Cover Acreage Costs," November/December, 1997 Issue (Vol. 2, No. 6)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

    Net Revenue Interest

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

    Overview - see In General, above

    Production

      Accounting for

        McArthur, "Reforming Oil and Gas Accounting Protections (Part Eight): Copas Should Govern Revenue Practices," March/April, 1998 Issue (Vol. 3, No. 2)

    Revenues

      Accounting for – see Accounting and Accounting Procedures

    Accounting and Accounting Procedures - see Accounting and Accounting Procedures

    Acreage

    McArthur, "Reforming Oil and Gas Accounting Protections (Part Six): Copas Should Cover Acreage Costs," November/December, 1997 Issue (Vol. 2, No. 6)

    McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

    A.I.P.N. - see International Joint Operating Agreements, below

    Audits - see Audits and Audit Rights

    Commingling Funds - see Accounting and Accounting Procedures

    Costs - see Accounting and Accounting Procedures

    Escrow Accounts - see Accounting and Accounting Procedures

    Exploration Agreements, Contrasted with

      Mosburg, "The Use of Seismic Options and Exploration Agreements as Exploration Tools (Part Five): Exploration Agreements; Conclusion," January/February, 1998 Issue (Vol. 3, No. 1)

    Fiduciary, Operator as - see Operator

    Future Interests, Development of Pursuant to Operating Agreement - see Present and Future Interests

    Gas Imbalance/Gas Balancing Agreements - see Gas Imbalance and Gas Balancing Agreements

    In General

    Mosburg, "An Introduction to Oil & Gas Contracts (Part Two): Joint Operating Agreements," December, 1996 Issue (Vol. 1, No. 2)

    International Joint Operating Agreements

    "Accounting Procedure," Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Accounting Procedure, In General – see Accounting and Accounting Procedures

    "Agreed Interest Rate"

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Three): "Coverage of Preliminary Matters in the AIPN Model Form: 'Parties' and 'Definitions': In General," January/February, 1998 Issue (Vol. 3, No. 1)

    "Agreement," Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    A.I.P.N. Model Form - see In General, below

    Assignment – see Transferability, below

    "Commercial Discovery"

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Three): "Coverage of Preliminary Matters in the AIPN Model Form: 'Parties' and 'Definitions': In General," January/February, 1998 Issue (Vol. 3, No. 1)

    Confidentiality Provisions

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Five): "Coverage of Preliminary Matters in the AIPN Model Form: Effective Date and Term of the Agreement," July/August, 1998 Issue (Vol. 3, No. 4)

    Contract Area

      Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Costs

      Exclusive Operations – see Exclusive Operations, below

      Joint Operations – see Joint Operations, below

    Date

      Effective Date of Agreement – see Effective Date, below

    Definitions

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Three): "Coverage of Preliminary Matters in the AIPN Model Form: 'Parties' and 'Definitions': In General," January/February, 1998 Issue (Vol. 3, No. 1)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    "Discovery"

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Three): "Coverage of Preliminary Matters in the AIPN Model Form: 'Parties' and 'Definitions': In General," January/February, 1998 Issue (Vol. 3, No. 1)

    Duration of Agreement – see Term of Agreement, below

    Effective Date of Agreement

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Five): "Coverage of Preliminary Matters in the AIPN Model Form: Effective Date and Term of the Agreement," July/August, 1998 Issue (Vol. 3, No. 4)

    Exclusive Operations

      Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Exhibits

      In General

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Government Contract

      Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

      Interrelationship with Operating Agreement

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part One): "Introductory Concepts," December, 1996 Issue (Vol. 1, No. 2)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Three): "Coverage of Preliminary Matters in the AIPN Model Form: 'Parties' and 'Definitions': In General," January/February, 1998 Issue (Vol. 3, No. 1)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Five): "Coverage of Preliminary Matters in the AIPN Model Form: Effective Date and Term of the Agreement," July/August, 1998 Issue (Vol. 3, No. 4)

    Hydrocarbons

      Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    In General

      Moerbe, "International Operations: Contracts with the Government and Basic Concepts of International Operating Agreements," November, 1996 Issue (Vol. 1, No. 1)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part One): "Introductory Concepts," December, 1996 Issue (Vol. 1, No. 2)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Two): "An Overview of the AIPN Model Form," January/February, 1997 Issue (Vol. 2, No. 1)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Three): "Coverage of Preliminary Matters in the AIPN Model Form: 'Parties' and 'Definitions': In General," January/February, 1998 Issue (Vol. 3, No. 1)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form: Definitions: Definition of Specific Terms of General Use," January/February, 1998 Issue (Vol. 3, No. 3)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Five): "Coverage of Preliminary Matters in the AIPN Model Form: Effective Date and Term of the Agreement," July/August, 1998 Issue (Vol. 3, No. 4)

    Interest Rate, Defined - see "Agreed Interest Rate," above

    Joint Account

      Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Joint Operations

      Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Joint Property

      Defined

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Parties

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Three): "Coverage of Preliminary Matters in the AIPN Model Form: 'Parties' and 'Definitions': In General," January/February, 1998 Issue (Vol. 3, No. 1)

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Substances – see Hydrocarbons, above

    Successors – see Transferability, below

    Tax Considerations - see Tax Considerations, below

    Term of Agreement

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Five): "Coverage of Preliminary Matters in the AIPN Model Form: Effective Date and Term of the Agreement," July/August, 1998 Issue (Vol. 3, No. 4)

    Transferability

      "Party" as Including Successors and Assigns

      Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part Four): "Coverage of Preliminary Matters in the AIPN Model Form:  Definitions:  Definition of Specific Terms of General Use," May/June, 1998 Issue (Vol. 3, No. 3)

    Leases

    McArthur, "Reforming Oil and Gas Accounting Protections (Part Six): Copas Should Cover Acreage Costs," November/December, 1997 Issue (Vol. 2, No. 6)

    Limited Liability Companies, Use in Lieu of JOA

    Bogard, "Oil & Gas Accounting and Tax Tips: 'Using LLC's in the Oil & Gas Industry'," July/August, 1998 Issue (Vol. 3, No. 4)

    Model Forms

    A.A.P.L. Model Form - see A.A.P.L. Model Form Operating Agreement, above

    A.I.P.N. Model Form - see International Joint Operating Agreements, above

    Net Revenue Interest

    McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

    Operator

    Accounting – see Accounting and Accounting Procedures

    Acreage Costs - see Costs, below

    AFEs

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Five): AFEs and Well Costs," September/October, 1997 Issue (Vol. 2, No. 5)

    Affiliates, Use of

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Two): Disclosure of the Use of Affiliates of the Operator," March/April, 1997 Issue (Vol. 2, No. 2)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Eight): Copas Should Govern Revenue Practices," March/April, 1998 Issue (Vol. 3, No. 2)

    Commingling Funds

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Three): Maintaining Escrow Accounts," May/June, 1997 Issue (Vol. 2, No. 3)

    Compensation and Profit

      McArthur, "Reforming Oil and Gas Accounting Protections (Part One): Statement of Purpose and Disclosure of Profit Arrangements," January/February, 1997 Issue (Vol. 2, No. 1)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Two): Disclosure of the Use of Affiliates of the Operator," March/April, 1997 Issue (Vol. 2, No. 2)

    Costs

      Acreage

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Six): Copas Should Cover Acreage Costs," November/December, 1997 Issue (Vol. 2, No. 6)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

      Estimates

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Five): AFEs and Cost Overruns," September/October, 1997 Issue (Vol. 2, No. 5)

      In General - see Accounting and Accounting Procedures

      Lease - see Acreage, above

      Limitation on Review of Charges, Etc.

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Ten): Copas Should Delete Its Limitations-Shortening Forfeiture Clause," July/August, 1998 Issue (Vol. 3, No. 4)

      Overruns

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Five): AFEs and Cost Overruns," September/October, 1997 Issue (Vol. 2, No. 5)

    Drilling Costs - see Operator, Costs, above

    Duty to Monitor Production - see Gas Imbalance and Gas Balancing Agreements

    Escrow Accounts

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Three): Maintaining Escrow Accounts," May/June, 1997 Issue (Vol. 2, No. 3)

    Leases

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Six): Copas Should Cover Acreage Costs," November/December, 1997 Issue (Vol. 2, No. 6)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

    Net Revenue Interest

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Seven): Copas Should Display the Net Revenue Interest," January/February, 1998 Issue (Vol. 3, No. 1)

    Overruns - see Operator, Costs, above

    Production, Accounting for

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Eight): Copas Should Govern Revenue Practices," March/April, 1998 Issue (Vol. 3, No. 2)

    Revenues, Accounting for

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Eight): Copas Should Govern Revenue Practices," March/April, 1998 Issue (Vol. 3, No. 2)

      McArthur, "Reforming Oil and Gas Accounting Protections (Part Ten): Copas Should Delete Its Limitations-Shortening Forfeiture Clause," July/August, 1998 Issue (Vol. 3, No. 4)

    Well Costs - see Operator, Costs, above

    Present and Future Interests, Development of Minerals Pursuant to Operating Agreements - see Present and Future Interests

    Tax Considerations

    Mosburg, Lewis Mosburg's Internet Oil & Gas Primer™ on International Joint Operating Agreements (Part One): "Introductory Concepts," December, 1996 Issue (Vol. 1, No. 2)

Joint Operations

    International – see Joint Operating Agreements, International Joint Operating Agreements

Joint Property

    International Joint Operations – see Joint Operating Agreements, International Joint Operating Agreements

Joint Tenancy - see Minerals and Mineral Rights, Co-ownership

Joint Venture Agreement

    International Operations - see International Operations, In General

Joint Ventures

    International Operations - see International Operations, Partnering

 

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