论天然气田油气资产组的确认与构建

Confirmation and Construction of Oil and Gas Asset Group in Natural Gas Fields

油气资产组是企业可以认定的最小资产组合,其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。对气田油气资产进行认真研究,使之形成科学合理的资产组,对于科学规划和有效开发气田,准确计算资产减值损失,明确油气资产后续支出是资本化还是费用化的界限,都具有重要的现实意义。划分油气资产组,必须从气田实际出发,遵循资产的协同性、关联性等原则,以气井、输气管线为主体,并把与之密切关联的场站、排水管线等油气资产相互组合,构建成不同形式的资产组。

Oil and gas asset group is the smallest asset combination which can be recognized by an enterprise. The cash in flow derived from oil and gas asset group should be independent from cash in flow came from other assets or asset groups. Studying on oil and gas assets in natural gas fields to form scientific and rational asset groups have important actual significances on scientific planning and efficiently development of gas fields, accurate calculation of asset depreciation loss. At the same time, it’s useful to determine if subsequent expenditure of asset is capitalized or expensed. To divide oil and gas asset group, according to actual situation of the gas field, abiding by principles of asset such as cooperativeness and relevance, gas well and gas transportation pipelines should be taken as main bodies and other oil and gas assets such as stations, drain pipes which is closely relevant with the main bodies are combined. By this way, different asset groups are built.