1. Statement of Financial Accounting Standards No. 69: Disclosures about Oil and Gas Producing Activities,1982
2. Financial Accounting Codification Topic 932: Extractive Activities – Oil and Gas,2009
3. Financial Accounting Series. Accounting Standards Update. Extractive Activities – Oil and Gas (Topic 932): Oil and Gas Reserves Estimation and Disclosures. An Amendment of the FAB Accounting Standards Codification,2010
4. Revised IRM 4.41.1, Oil and Gas Industry, Oil and Gas Handbook,2013
5. Rules Applicable to Mines, Oil and Gas Wells, and Other Natural Deposits. Internal Revenue Service,2016