Description

Table of Contents

1. FOREWORD
2. MARINE, AVIATION AND DIESEL FUEL ALLOCATION CONCEPTS
   1. Equitable Allocation of Marine, Aviation and Diesel Fuel Expenses
   2. Consistent Handling of Marine, Aviation and Diesel Fuel Expenses
   3. Specific Use vs. Allocated Charges
      1. Specific Use
      2. Allocations
         1. Pools
         2. Basis
         3. Out of Pool Service
         4. Third (3rd) Party Service
         5. Standby Time
   4. Ease of Administration
3. MARINE AND AVIATION ALLOCATION METHODS AND EXAMPLES
   1. Costs and Activities
      1. Marine
         1. Allocable Marine Costs
         2. Marine Vessel Activity Components
      2. Aviation
         1. Allocable Aviation Costs
   2. Allocation Methods
      1. Specific Use Method
      2. Flexible Pool Method
         1. Flexible Pool – Standby to All Locations
         2. Flexible Pool– Standby to Selected Locations
         3. Flexible Pool– Selected Standby to Selected Locations
      3. Fixed Pool Method
         1. Fixed Pool– Equivalent Active Completion Method
         2. Fixed Pool– Combined Pool and Actual Use
      4. Trip / Mile Method
      5. Per Passenger Mile Method (Aviation only)
4. HANDLING OF DIESEL FUEL EXPENSES
5. AUDIT EXCEPTIONS RELATED TO MARINE AND AIRCRAFT EXPENSES
6. GLOSSARY OF OFFSHORE TRANSPORTATION TERMS