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Title: Gas ACCOUNTING-WET Gas Practices
Author: C. V. Johnson
Source: 1940 Southwestern Gas Measurement Short Course (Now called ISHM)
Year Published: 1940
Abstract: I feel highly complimented in being asked to repeat my last years effort to bring you the first class of this type to be held at the Southwestern Gas Measurement Short Course. If my presentation of this subject, and our ensuing discussion, should bring most of us some features which will allow us to set up and maintain gas accounting records more beneficial and economical to our respective companies, I shall feel sure that our time is profitably spent. My acceptance of this assignment was more with the thought in mind that I should be able to get ideas for my own office, than with confidence in my ability to present the subject in an educational manner. The Department of which I have the pleasure of being in charge has grown to be one of the largest, if not the largest, Gas Accounting Department. Because of the fact that we handle over two thousand charts daily which measure more than a billion cubic feet of gas daily to and from thirtynine widely scattered gasoline plants, as well as from a large number of leases from which gas is sold to other companies, this large volume of work has necessitated a rather complicated routine vhich is almost impossible to describe in an exact consecutive order. For purposes of illustration, I have prepared a diagram, of which you have a copy, in an attempt to clarify the flow of such large scale work. The flow of work, in our instance, has been so devised because of the brief time allotted for getting the information from the field and presenting the final compiled figures to our General Accounting Department for closing periods. It has become necessary to cycle the flow of work so that it will

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