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Gross Split PSC Revenue Accounting (Intermediate)

OVERVIEW

PSC Gross Split Model dan PSC Cost Recovery memiliki perbedaan yang sangat mendasar sehingga mengubah pola dan mekanisme perhitungan bagi produksi yang pada akhirnya akan mempengaruhi penerapan akuntansinya. Bahkan kemudian perbedaan tersebut berdampak pula pada perlakukan perpajakan serta konsekuansi akuntansi lainnya. Akuntan pada perusahaan minyak atau instansi lain yang dalam melaksanakan kegiatannya berkaitan dengan bisnis perminyakan wajib untuk memahami metode dan mekanis kalkulasi pembagaian migas untuk kedua model dan pola bisnis tersebut. Oleh karena itu pelatihan intesif dalam dua hari ini peserta akan diberikan pemahaman tentang PSC Gross Split dan PSC Cost Recovery serta dampaknya dalam pelaporan PSC.

MATERI Training Gross Split PSC Revenue Accounting (Intermediate)

1. PSC Refreshing – Providing in-depth insights about:

• The philosophy of PSC
• Integrated Financial Aspect
• Conceptual and implementation of Production Sharing Contract
• Fiscal Aspect of Oil and Gas Law Foundation
• Fundamentals of Petroleum Accounting
• Taxation and its Implications on the Field Development Economic Calculation
• Oil and Gas Business Models: system royalty, system production sharing contract, system service, contract, Joint ventures.
• Nature of upstream business
• Risk Management on PSC and Property right
• Upstream business operation: organization of upstream business & business process.
• PSC Principles: Project principles, full cycle principles, risk management, ring fencing

2. Revenue Accounting based on Cost Recovery

• PSC calculation: entitlement principles, over and under lifting, settlement
• Concept Cost Recovery
• Cost Recovery Mechanism: Operating Cost, Capital expenditures, PSC Depreciation, Prior Year Cost
• Expenditures: Production, General Administration, Exploration and Development.
• Tax impact, cost treatment and PP 27 tahun 2017
• Pricing: ICP, Gas Price and LNG Price
• Revenue Accounting Reporting

3. The Gross Split Model

• PSC GS based on Regulation: Permen 52 tahun 2016
• Conceptual of Gross Split Model
• PSC Gross Split Accounting and Calculation
• Implementation and PTK SKK Migas
• The Pro Cons of Business Models
• Challenge to PSC Gross Split and Conclusion
• Investment based on PSC Gross Split
• Cost effectiveness and business process of PSC Gross Split

TRAINING METHOD

Presentation

Discussion

Case Study

Evaluation

FACILITIES

Training Kit

Handout

Certificate

Lunch + 2 X Coffee Break

Souvenir

Pick Up Participant

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Topik Training	: Gross Split PSC Revenue Accounting (Intermediate)
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