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Title: Accounting For Unaccounted-For Gas
Author: W. B. Richardson, III
Source: 1978 Gulf Coast Measurement Short Course (Now called ASGMT)
Year Published: 1978
Abstract: Natural gas is scarce, the cost is high and Is getting hlghe:r. Gas that is purchased but not sold is a money loss to a gas company. More than ever it Is necessary to keep records of unaccounted- for gas, to determine where and why it occurs, and to correct as much ofthe problem as is practical. Unaccounted-for gas is the difference between gas taken into a piping system and the known quantities of gas taken out of the system. Gas purchased, taken on exchange, or other such transaction constitute the total gas into the system. Gas out of the system consists of sales exchanges passed through company used gas for fuel, instrumentation, construction stripping plant shrinkage known losses such as blowdowns and line breaks line pack variations and any other known uses losses of gas that are specifically defined. This difference in the gas in/gas out volumes is not accounted for and it represents money spent for gas that was not sold or utilized for some necessary purpose. These losses g.re from leakage, incorrect measurement, improper record keeping, stolen gas, and other causes. This discussion will be concerned with the bookkeeping aspects of accounting for unaccounted-for gas.

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