Below are examples of how to calculate Undbundling Cost Allocations (UCAs). These are not the only methods by which the UCAs may be calculated. Other methods may be used provided they are in accordance with appropriate regulations. Regardless of the method used to Unbundle, you are still subject to audit.

References

• How to Calculate a Transportation UCA
• How to Calculate a Processing UCA
• List of Engineering Data Needs
• List of Accounting and Cost Data Needs

Reporter Letters

• Royalty on Gas Used or Lost Along a Pipeline Prior to the Point of Sale — (12/18/2014)
• Guidance on Valuing Gas for Royalty Purposes — Transportation Systems and Processing Plants - Onshore Federal Leases — (10/6/2010)
• Guidance on Valuing Gas for Royalty Purposes — Manzanares Gas System, San Juan Basin, New Mexico — (10/7/2009)

Examples for applying UCAs are provided with each UCA Document on the Main Unbundling main page.