{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/932/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"815-932","topic":"815","title":"Extractive Activities—Oil and Gas","area":"Broad Transactions","paragraphs":5,"summary":"This subtopic addresses whether gas-balancing arrangements between working-interest partners in a gas well are derivative instruments under Topic 815. When one partner (the overtaker) takes more than its share of production, the undertaken partner has a right to make up the imbalance in kind, with gas from another well, or in cash; the terms of each arrangement must be analyzed against the definition of a derivative. Even where the arrangement is a derivative whose settlement price leaves it at a fair value of zero, the Section 815-10-50 disclosures still apply, and the option feature cannot use the normal purchases and normal sales exception.","concepts":["gas-balancing arrangement","overtake and makeup gas","definition of a derivative instrument","notional amount","net settlement","readily convertible to cash","normal purchases and normal sales exception","fair value of zero"],"categories":["Derivatives and hedging","Industry-specific","Disclosure","Recognition"],"level":"advanced","topic_title":"Derivatives and Hedging","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-932-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6809379-158790\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#production\" class=\"term\" title=\"Production involves lifting the crude oil and natural gas to the surface, extracting saleable hydrocarbons, in the solid, liquid, or gaseous state from oil sands, shale, coalbeds, or other nonrenewable natural resources that are intended to be upgraded into synthetic oil or gas, gathering, treating, field processing (as in the case of processing gas to extract liquid hydrocarbons), and field storage. The oil and gas production function shall be regarded as ending at a terminal point, which is the outlet valve on the lease or field storage tank. If unusual physical or operational circumstances exist, it may be appropriate to regard the terminal point for the production function as: The first point at which oil, gas, or gas liquids, natural or synthetic, are delivered to a main pipeline, a common carrier, a refinery, or a marine terminal In the case of natural resources that are intended to be upgraded into synthetic oil or gas, if those natural resources are delivered to a purchaser before upgrading, the first point at which the natural resources are delivered to a main pipeline, a common carrier, a refinery, a marine terminal, or a facility that upgrades such natural resources into synthetic oil or gas.\"><span>Production</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a></td><td class=\"entry\">01/06/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nProduction | Amended | Accounting Standards Update No. 2010-03 | 01/06/2010 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65ff2bf25ad3cd93611daa629c81e92ce9f8df83921566214a1d15bd1b653dc0","downloaded_from":"2026-09-10T01:40:07.746Z","last_downloaded_at":"2026-09-10T01:40:07.746Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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arrangements.</div></div>","snippet":"This Subtopic provides guidance on gas-balancing arrangements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e1f9f79ec87053bc76005ff50977685aa21c7660b74a36ac7f7ce976c797236","downloaded_from":"2026-09-10T01:40:09.964Z","last_downloaded_at":"2026-09-10T01:40:09.964Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-DBC21369-4585-4B41-8260-206E58C04720.ditamap\" class=\"ditamap\">932-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 932-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a577dbde0775854b87fbfd04d0601ab2b1251f55190cc51744b9aa4efcb74e9","downloaded_from":"2026-09-10T01:40:12.705Z","last_downloaded_at":"2026-09-10T01:40:12.705Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_EBE57879-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A gas-balancing arrangement is a situation where Entities A and B are partners in a gas well. During the current period, Entity B may decide not to sell any gas because it does not have a purchaser or because market conditions are unfavorable. Accordingly, Entity A (the overtaker) agrees to take all the gas <a href=\"/glossary/p/#production\" class=\"term\" title=\"Production involves lifting the crude oil and natural gas to the surface, extracting saleable hydrocarbons, in the solid, liquid, or gaseous state from oil sands, shale, coalbeds, or other nonrenewable natural resources that are intended to be upgraded into synthetic oil or gas, gathering, treating, field processing (as in the case of processing gas to extract liquid hydrocarbons), and field storage. The oil and gas production function shall be regarded as ending at a terminal point, which is the outlet valve on the lease or field storage tank. If unusual physical or operational circumstances exist, it may be appropriate to regard the terminal point for the production function as: The first point at which oil, gas, or gas liquids, natural or synthetic, are delivered to a main pipeline, a common carrier, a refinery, or a marine terminal In the case of natural resources that are intended to be upgraded into synthetic oil or gas, if those natural resources are delivered to a purchaser before upgrading, the first point at which the natural resources are delivered to a main pipeline, a common carrier, a refinery, a marine terminal, or a facility that upgrades such natural resources into synthetic oil or gas.\"><span>production</span></a> for the period and sells it to its customer. In the future, Entity B has the right to take more gas than its interest would otherwise allow to make up for Entity A's overtake. Alternatively, A may make payment in kind (using gas from a different well) or pay cash to Entity B. </span></span> </div> </div>","snippet":"A gas-balancing arrangement is a situation where Entities A and B are partners in a gas well. During the current period, Entity B may decide not to sell any gas because it does not have a purchaser or because market cond…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f5609ef08d972f10e08aa5f0a29fa27f2bcb7acbea844f61855930d8724217a","downloaded_from":"2026-09-10T01:40:19.151Z","last_downloaded_at":"2026-09-10T01:40:19.151Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477816","source_sha256":"0320039e53c7af22dc43e4c21e922377fcc19c0389645c8b378f52df3d381f86"}},{"citation":"815-932-55-2","para":"55-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_EBE579A5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The terms of a gas-balancing arrangement should be analyzed to determine whether it meets the definition of a derivative instrument under Topic <a altsource=\"GUID-128369CC-8E3A-4A7E-8F25-33E42B0761E4.ditamap\" class=\"ditamap\">815</a>. In particular, the option in the agreement may not meet the criterion in paragraph <a href=\"/asc/815/10/#815-10-15-83\" class=\"xref\">815-10-15-83</a> (as further clarified by the guidance in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-55-5\" class=\"xref\">815-10-55-5 through 55-7</a></div>) with respect to a notional amount, even though it may meet the criterion in paragraph <a href=\"/asc/815/10/#815-10-15-99\" class=\"xref\">815-10-15-99</a>, in part because the gas is readily convertible to cash. </span></span> <span class=\"sfragment\" id=\"sfr_EBE57A9C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Even if the gas-balancing arrangement meets the definition of a derivative instrument, the cash price used in settlement may result in the derivative instrument always having a fair value of zero. </span></span> <span class=\"sfragment\" id=\"sfr_EBE57C0D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Nevertheless, the disclosures specified in Section <a altsource=\"GUID-1E7AEC82-5A44-4DAB-9A99-3AF4A5007CA0.ditamap\" class=\"ditamap\">815-10-50</a> would still be required. </span></span> <span class=\"sfragment\" id=\"sfr_EBE57CE8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The option feature of the agreement, if it meets the definition of a derivative instrument, could not qualify for the normal purchases and normal sales exception in paragraph <a href=\"/asc/815/10/#815-10-15-15\" class=\"xref\">815-10-15-15</a> because the gas-balancing arrangement is an option contract and it is not probable at inception and throughout the term of the arrangement that the contract will not always settle net and will always result in physical delivery. </span></span> </div> </div>","snippet":"The terms of a gas-balancing arrangement should be analyzed to determine whether it meets the definition of a derivative instrument under Topic 815. In particular, the option in the agreement may not meet the criterion i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c5ecef2fa2f6a204c87493535a27b14b1745974d6ffd9e9c72e60bbf420bf48","downloaded_from":"2026-09-10T01:40:19.151Z","last_downloaded_at":"2026-09-10T01:40:19.151Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477816","source_sha256":"0320039e53c7af22dc43e4c21e922377fcc19c0389645c8b378f52df3d381f86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:404089383026acc08dfbff8e24c82ac1efdfc3cf61f7676f1b4b0eeb24184011","downloaded_from":"2026-09-10T01:40:19.151Z","last_downloaded_at":"2026-09-10T01:40:19.151Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477816","source_sha256":"0320039e53c7af22dc43e4c21e922377fcc19c0389645c8b378f52df3d381f86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:403a133f0e2a068dc950951b34d09c72d68e0bcd6292e039a2b5e0f917a86f99","downloaded_from":"2026-09-10T01:40:19.151Z","last_downloaded_at":"2026-09-10T01:40:19.151Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477816","source_sha256":"0320039e53c7af22dc43e4c21e922377fcc19c0389645c8b378f52df3d381f86"}}],"enrichment":{"summary":"This subtopic addresses whether gas-balancing arrangements between working-interest partners in a gas well are derivative instruments under Topic 815. When one partner (the overtaker) takes more than its share of production, the undertaken partner has a right to make up the imbalance in kind, with gas from another well, or in cash; the terms of each arrangement must be analyzed against the definition of a derivative. Even where the arrangement is a derivative whose settlement price leaves it at a fair value of zero, the Section 815-10-50 disclosures still apply, and the option feature cannot use the normal purchases and normal sales exception.","key_points":["A gas-balancing arrangement arises when one well partner (the overtaker) takes all production for a period and the other partner later has the right to take makeup gas, receive gas in kind from another well, or receive cash (815-932-55-1).","The arrangement's terms must be analyzed to determine whether it meets the definition of a derivative instrument under Topic 815 (815-932-55-2).","The option in the agreement may fail the notional amount criterion in paragraph 815-10-15-83 (as clarified by 815-10-55-5 through 55-7), even though it may satisfy 815-10-15-99 because the gas is readily convertible to cash (815-932-55-2).","Even if the arrangement is a derivative, the cash price used in settlement may cause it to always have a fair value of zero, but the Section 815-10-50 disclosures are still required (815-932-55-2).","The option feature cannot qualify for the normal purchases and normal sales exception in paragraph 815-10-15-15 because it is an option contract and it is not probable at inception and throughout the term that the contract will not settle net and will always result in physical delivery (815-932-55-2).","Scope follows the Overall Subtopic scope in Section 932-10-15 (815-932-15-1)."],"categories":["Derivatives and hedging","Industry-specific","Disclosure","Recognition"],"audience_level":"advanced","student_note":"This is a narrow but classic illustration of applying the three-part derivative definition (underlying/notional, no or small initial net investment, net settlement) to a physical commodity arrangement. The common mistake is assuming that a zero fair value means no accounting consequence — the instrument still must be disclosed, and the option feature can never be scoped out as a normal purchase or normal sale.","related_topics":["815-10","932-10","932-360","815-10-50","815-10-15"],"key_concepts":["gas-balancing arrangement","overtake and makeup gas","definition of a derivative instrument","notional amount","net settlement","readily convertible to cash","normal purchases and normal sales exception","fair value of zero"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e07e0b93049d84dda82017c155b80c12d5947c6a7ec621306eb3fbf24e5a7e0","downloaded_from":"2026-09-10T01:40:07.746Z","last_downloaded_at":"2026-09-10T01:40:20.826Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"470-932","title":"Extractive Activities—Oil and Gas","topic_title":"Debt","score":0.6754,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ae64e56afdabe07f28c7c82f50935fdcfe921709a86fc95f1ac8418dc341f0b","downloaded_from":"2026-09-10T00:33:36.319Z","last_downloaded_at":"2026-09-10T00:33:48.351Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"815-980","title":"Regulated Operations","topic_title":"Derivatives and Hedging","score":0.6709,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64e45007ae3ca1b0136b54f7b88009b81faa63535f18a83a8560fa8131e0e7db","downloaded_from":"2026-09-10T01:41:23.271Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"330-932","title":"Extractive Activities—Oil and Gas","topic_title":"Inventory","score":0.6648,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b61a12256a330bb1094663ffb85cac6d5a97a50acf6c38b16a8588e3ba60525","downloaded_from":"2026-09-09T23:53:09.584Z","last_downloaded_at":"2026-09-09T23:53:22.955Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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