Dual Accounting
Dual Accounting (or accounting for comparison) refers to the requirement to pay royalty based on a value which is the higher of the value of gas prior to processing less any applicable allowances as compared to the combined value of drip condensate, residue gas, and gas plant products after processing, less applicable allowances.
Source
30 CFR § 1206.171
Scoping language
The following definitions apply to this subpart and to subpart J of part 1202 of this title: