Viewpoints: Calculating depletion – Units of production method (Oil & gas)

Learn how to calculate depletion on the upstream assets of an oil and gas company.

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Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers (CAPP) and the Explorers and Producers Association of Canada (EPAC), this document discusses how to calculate depletion on the upstream assets of an oil and gas company.