Account mappings
Chart of accounts → statement lines
| Source account | Statement line | Effective | State |
|---|---|---|---|
| 50500 · R&M — downhole | Repairs & maintenance | 2025-01-01 | Active |
| 50510 · R&M — surface | Repairs & maintenance | 2026-04-01 | Active |
| 50600 · Workover labor | Workovers | 2025-01-01 | Active |
| 50915 · Field misc | Other operating & overhead | 2026-08-01 | Pending approval |
| 44120 · Gas processing fee | GPT | 2026-01-01 | Active |
Detection thresholds
Severity assignment for the review queue
| Rule | Condition | Severity |
|---|---|---|
| LOE vs budget | > 25% and > $50,000 | high |
| LOE vs budget | > 40% and > $150,000 | critical |
| R&M vs 6-month median | > 75% | high |
| Gas volume decline | > 15% month over month | high |
| Unit cost vs peer group | > 1.5σ above peer median | medium |
| Unmapped account in suspense | any amount | low |
Statement policy
Applies to all calculated versions
Allow direct edits to statement values
Governed calculation — permanently disabled
Carry forward accepted exceptions
Recurring explanations persist to the next period
Show percent variance for zero/negative comparators
Displays as 'n/m' when not meaningful
Include non-operated JIB estimates
Phase 3 — accruals from vendor statements
Block commit on unreconciled control totals
Critical close gate CLS-02
Approval routes
Segregation of duties: preparer ≠ approver
Mapping change
Preparer → LOS administrator → Controller
Threshold change
Preparer → Operations manager
Period commit
Accountants → Operations manager → Controller (certify)
Restatement
Controller → CFO delegate (new version, original retained)