Classification of Oil and Gas Expenses and Deductions

Classification structure

Classification of Oil and Gas Expenses and Deductions - Classification structure
Code	Title
1	Royalties and similar payments
2	Operating costs
3	Salaries and wages
4	Other cash operating costs
5	Interest expense
6	Federal income tax (including large corporations tax)
7	Provincial income tax
8	Deferred income tax
9	Exploration and development expenses charged to current operations
10	Depreciation and/or amortization
11	Depletion charges of costs
12	Write-offs and amortization of deferred charges
13	Other non-cash items