The frequency of checking the inactive well stock. In the well stock, the report highlights the operating well stock and other groups of wells. Accounting for changes in the well stock
1) By appointment
1. Production wells - make up the largest part of the fund. Designed for the extraction of oil, gas and associated components
2. Injection wells - designed to inject special agents into the reservoir in order to ensure efficient development of the deposit
3. Special wells - designed to conduct various kinds of research in order to study the parameters and condition of deposits in their preparation for development and in the development process \
3.1. Estimated - used to assess oil saturation and other reservoir parameters for the purpose of conducting geophysical surveys.
3.2. Control wells - designed to control the processes occurring in the reservoirs during the development of oil and gas deposits
4. Auxiliary wells
4.1. Water intake - designed to take water in order to inject it into productive formations
4.2. Absorption wells - used for the disposal of associated water, as well as other commercial water in the event that they cannot be used for waterflooding formations
2) By commissioning time
1. Old wells - wells credited to the fund before the beginning of the reporting period
2. New wells - credited to the fund during the reporting period
3) As of the reporting date. When classifying wells on this basis, as a rule, the operating well stock is considered. Operational fund - the main part of the fund, including operating and idle production wells, as well as wells being developed or awaiting development after drilling for the production of products from them, as well as other wells
1. Active well stock - includes wells that produced in the last month of the reporting period, including:
1.1. Wells giving production at the end of the last day of the reporting period.
1.2. The wells that last month produced even a small amount of production but were shut down this month and are awaiting repair.
2. Idle fund - wells that were previously operated for oil and gas but did not produce during the last month of the reporting period, including:
2.1. Those who retired from operating in the reporting year, i.e. stopped during the current year or in the month preceding the reporting period last year.
2.2. Wells retired from operating in previous years (stopped before December 1 last year)
3. Wells being developed or awaiting development after drilling
4. Other wells
4.1. Mothballed wells are wells that cannot be used for any purpose for a certain period of time and for which a conservation permit has been issued for a certain period. There is no depreciation during this period. After the end of the conservation period, the well is liquidated or transferred to the corresponding part of the fund
4.2. Wells awaiting abandonment - wells where abandonment works are being carried out, they have been cemented, but documents on abandonment have not been received due to the lack of land reclamation.
4.3. Abandoned wells - wells whose liquidation is formalized in the prescribed manner and liquidation work has already been completed
When analyzing the operating stock of wells in time, the following indicators are used
1) Well stock utilization factor
K and \u003d T f eff / T to eff
T f eff - actual operating time
T to eff - calendar operating time of the operating fund
To calculate the calendar time, it is necessary to multiply the well stock by the calendar duration in hours (365*24= 8660)
Calendar time for stopped wells within the framework of the current fund is not calculated. \
2) Well operation factor
K e \u003d T f eff / T to df
T to df - calendar hours of operation of the operating well stock
Fe = 120 wells
F - Active = 115 wells
T f ef= 926808 hours
Ki \u003d 926808 / (365 * 24 * 120) \u003d 0.28
Ke \u003d 926808 / (365 * 24 * 115) \u003d 0.92
III. Calculation of the production program for the enterprises of the NG industry
When compiling a production program for oil (gas) production, the following indicators are used
1) Well stock
2) Average daily flow rate of wells (one well or a group of wells) - the average amount of oil produced per day of continuous operation of the well, which is determined by the ratio of the total volume of oil produced for a certain period of time to the indicator of the well stock for the same period
3) Well operation factor
When calculating the volume of oil or gas production, the well stock is classified by the time of commissioning
1. The calculation of oil or gas production volumes can be expressed as the sum of production volumes from old and new wells
D n \u003d D n st + D n new
D n new - production from new wells
D n st - oil production from old wells
2. The volume of oil production from old wells is calculated by the formula
D n st \u003d F st * q st * n * K e * K meas
F st - stock of old wells
q st - average daily debit of one old well
n- duration of the calendar period (number of days
K e - well operation factor
K meas - coefficient of change in oil production due to natural debit decline
3. Volume of oil production from new wells
D n new \u003d F new * q new * D
F new– stock of new wells
q new– average daily debit of one new well
D– number of days of operation of one new well
The stock of new wells is calculated from the wells put into operation in the reporting period from production and exploration drilling, and also includes the development of wells after drilling in previous years
F new \u003d F new eb + F new rb + F new osv
F new eb - stock of wells commissioned from production drilling
F new rb - stock of wells commissioned from exploratory drilling
F new osv - wells developed after drilling
The stock of wells commissioned from development and exploration drilling can be calculated based on the total volume of drilling operations and the average depth of the well
F new eb \u003d B e / G fe
F new RB = B r /G fr
B e; B r– volume of production and exploration drilling for oil and gas
G fe; G fr– average depth of wells operated for oil and gas
The average number of days of operation of one new well is calculated
D \u003d (n / 2) * K e new
K e new– new well operation factor
n- the number of days of a certain calendar period
IV. Calculation of the associated gas production program
Associated gas is an integral part of the produced fluid during field operation
When calculating the production program for the production of associated gas, the GOR values are used as the basis
The gas factor reflects the concentration of associated gas in the produced fluid.
In modern economic conditions, within the framework of technological systems for the extraction of oil and gas, utilization (burning) of associated gas is practically excluded. Associated gas is collected in special tanks and can be sent through the gas pipeline system:
1) Satisfy the needs of the consumer (implementation to the side)
2) Use of associated gas for infield purposes (heating)
Associated gas production volumes can be calculated using the formula
D pg \u003d R g * G (1-K g)
R g - liquid (oil) corresponding to associated gas resources
G- gas factor reflecting the concentration of associated gas in the produced fluid
K g - coefficient of associated gas utilization for infield purposes
Organization of production in the field of current and workover of wells
I. The concept of current workover of wells (TRS). Drawing up a production program.
TRS is understood as a set of technological and technical measures aimed at restoring the productivity of a well, when affecting the bottomhole formation zone and downhole equipment.
TRS includes the following types of work:
1. Changing the pump and its parts during the operation of the ECM
2. Elimination of a break or unscrewing of the sucker rods during the operation of the SHM.
3. Flushing the pump.
4. Change of tubing and compressor pipes (MKT) and rods, elimination of leaks in lifting pipes.
5. Changing the liquid immersion of the riser string
6. Cleaning of lifting pipes from paraffin and other deposits
7. Checking the starting devices, lowering or raising the TCN
8. Launching or replacement of the flaker with simultaneous separate operation of the reservoir
9. Processing of the bottomhole formation zone and other geological and technical measures related to the lifting and lowering of underground equipment and aimed at improving the technological mode of operation to increase the production rate of wells.
There are the following types of TRS:
1. Planned preventive TRS - is carried out for the purpose of preventive inspection, identification and elimination of individual violations in the operation of the well that have not yet declared themselves.
2. Recovery TRS - carried out in order to eliminate the failure of the well due to the imperfection of the technology and the low reliability of the equipment used.
These types of repairs are also called emergency. In modern economic conditions, with the desire of oil companies to minimize the cost of operation, scheduled preventive repairs are losing their relevance and are practically not carried out.
Among the indicators of enterprises providing services for TRS are:
1. Number of TRS teams
2. Calendar working hours of TRS brigades - is determined by multiplying the number of brigades by the calendar duration of the corresponding period.
3. The coefficient of productive time of the work of the TRS teams is determined by the ratio of the actual time of the work of the TRS team to the calendar time.
CPV=Tf trs/Tk trs
Tf trs - actual work time of the TRS team
Tk trs - calendar working hours of the TRS brigade
4. Well operation factor.
Each operating well has to be shut in for TRS, which leads to interruptions in well operation, i.e. there is an occurrence of current downtime in the operation of the well. The duration of these downtimes is taken into account by the well operation factor.
Ke=Totr/Tk
Totr - well operation time.
Tk - well operating time.
5. Interrepair period (MCI) is the average time between two successive current repairs for the reporting period.
MRP=Totr/R
R - number of TRS repairs
TRS has a relatively short duration (about 72 hours on average) and includes the following operations:
1. Transportation operations for the delivery of equipment for TRS to the well pad. Within the framework of the overall time balance of the TRS, these operations take a period of time from 40-50%.
2. Preparatory operations. Due to the fact that the current repair is associated with depressurization of the well at this stage, it is necessary to exclude cases of possible well flowing at the beginning or at the end of work. This can be eliminated by killing the well (injecting a fluid with a certain density into the formation and well, which ensures the creation of a certain pressure in the wellbore that exceeds the formation pressure) and the use of various devices (cut-off devices that block the wellbore when the tubing is pulled up).
3. Tripping operations (SPO) - occupy a significant share in the total duration of the TRS. The technological process of SPO consists in alternately screwing or unraveling tubing, which act as a means of equipment suspension, a channel for supplying process fluids, tools, for fishing, cleaning and other types of work.
4. Operations to clean up the well, replace equipment for the elimination of minor accidents.
5. Final operations - involve dismantling the equipment and preparing it for transportation.
366 days, because 2012 leap year
Ke \u003d ((366 * 24) -247) / 366 * 24 \u003d 0.97(0.3 spent on TRS)
MCI \u003d ((366 * 24) -247) / 3 \u003d 2845.7
II. The concept of well workover (WOC). Drawing up production programs.
cattle is a set of works to restore well performance and enhance oil recovery. The well workover includes work related to the elimination of complex accidents, work to transfer a well from one operation site to another, as well as work to limit or eliminate water inflow, sidetracking (SBS). In accordance with this, the workover is characterized by greater labor intensity and duration of repairs (compared to TRS).
KRS includes the following types of work:
1. Recovery of technical characteristics of casing strings, cement sheath and perforation interval.
2. Restoration of the working capacity of a well lost as a result of an accident.
3. Impact on the reservoir by physical and chemical methods (hydraulic fracturing (HF), hydrochloric acid treatment (HAT), etc.).
4. Sidetracking, drilling of horizontal sections in the reservoir.
5. Transfer of a well from one part of the stock to another (change of destination).
6. Liquidation of the well.
Within the framework of the CRC, the following indicators are distinguished:
1. Rollover volumes of cattle. In connection with the fact that workover works are quite long in time, repairs can be transferred from one reporting period to another, while creating significant volumes of work in progress.
25.12 10.02 20.05
01.01 01.02 01.03
Let the repair start time be 12/25/2011, and the repair end be 02/10/2012. Accordingly, when analyzing this repair in the reporting year 2012, the actual time of the duration of the repair (from 12/25/11 - 02/10/12) will exceed the workover calendar time (from 01/01/12 - 02/10/12) in the reporting period. This difference is a carryover volume and is calculated using the following formula.
O= Tp rem-Tk well
Tp rem - repair duration time
Tk well– calendar time of KRS
2. Number of well workovers completed. This indicator is due to the presence of WIP (work in progress) during workover. In this regard, there may be wells with unfinished workover. In this case, the number of wells may not be an integer, i.e. for an individual well, carry-over volumes for the next reporting period (outgoing WIP) may occur.
S= (T pr well -O)/T pr well
TPR well- productive time of workover for the well.
Organization of production at oil and gas processing enterprises.
At oil and gas processing enterprises, the production program is the basis for planning sales volumes in value and natural units.
Manufacturing program- this is a comprehensive plan for the production and sale of products, which characterizes the volume, range, quality and timing of production in accordance with market requirements.
The basic basis of the production program are contracts with customers.
When developing a production program, it is necessary:
1. Justification for the use of production capacity, as well as material, labor and financial resources.
2. Systematic updating of the nomenclature and range of products and improving their quality.
3. A continuous increase in output, if there is a capable demand for it.
When updating the range of manufactured products, it is necessary to analyze the profitability of individual types of products. In the event that the profitability of the production of certain types of products is negative, then these types of products should be sequestered (removed) from the production program.
The production program is determined in terms of value and in kind, which makes it possible to coordinate the output of specific types of products in accordance with the needs of the market and the production capabilities of the enterprise.
When compiling the production program of oil and gas processing enterprises, the following indicators are usually calculated:
1. Marketable products (TP)- is the volume of output of finished products in value terms, to be sold.
The composition of marketable products may also include semi-financials intended for sale to the side
TP \u003d GPosn + GPvsp
GP main, GPvsp- finished products to be sold by the main and auxiliary industries.
2. Gross output (GDP)- this is the cost of all manufactured products and work performed, taking into account the balance of work in progress.
VP \u003d TP + (NZPk-NZPn)
NZPk, NZPn- the volume of work in progress at the end and beginning of the reporting period.
3. Sold products (RP)- this is the volume of sales in value terms, taking into account the change in the balance of finished products in warehouses.
RP=TP+(GPn-GPc)
GPN, GPC - volumes of finished products shipped, but not paid by the buyer at the beginning and at the end of the reporting period (accounts receivable).
| Name | Refinery tons | GPN tn | TP | refinery | GPK |
| Gasoline AI 98 | |||||
| AI 95 | |||||
| AI 92 | |||||
| DT | |||||
| TOTAL |
TP = 6000 thousand rubles
VP \u003d 6000 + (1370-1000) \u003d 6370 thousand rubles
RP = 6000+(1800-1050)=6750 thousand rubles
Organization of energy supply of the enterprise.
The main purpose of the energy management of the enterprise is an uninterrupted supply of production with all types of energy in compliance with safety regulations, as well as the fulfillment of quality requirements and energy savings. Within the oil industry, the main types of energy are: electrical energy; thermal and chemical energy of solid, liquid and gaseous fuels; thermal energy of steam and hot water; mechanical energy. The choice of types of energy and energy resources is determined by the stage of the production process and the sectoral affiliation of the enterprise.
The choice of the most economical energy resources is carried out by comparing the consumption rates of technological fuel and energy at various stages of the production process. Consequently, the energy resources consumed by the enterprise can be purchased from outside or produced in an economic way (on their own).
The rational organization of the energy economy to a certain extent depends on the correct planning, regulation and accounting of energy consumption. Determining the needs of the enterprise in energy resources and accounting for their consumption are based on the compilation of energy and fuel balances. The balance method makes it possible to calculate the need of an enterprise for various types of energy and fuel based on the volume of production at the enterprise and progressive consumption rates, as well as to determine the most rational sources of energy from outside or from its own production at the enterprise.
Energy balances are classified according to the following criteria:
1. By appointment: promising, current, reporting.
2. By type of energy carrier: private (by individual types of energy carrier), general (by the sum of all types of fuel).
3. By the nature of the intended use of energy: main, auxiliary, servicing.
When compiling the fuel and energy balance, the need for various types of energy and fuel is planned, and only after that, sources of supply are selected. The optimal situation occurs when the volume of demand coincides with the sources of supply.
When the production capacity and the nature of the production process change, the fuel and energy balance is adjusted.
When planning the demand for energy resources for an oil company, the following indicators can be used:
1. The need for electrical energy for technological needs.
Fri=Dn*Hr
day - oil production
Hp - consumption rate of electricity per ton
2. The need for motor energy.
Pd \u003d Nch * Zp * p
LF - hourly rate of oil consumption by a piece of equipment.
n- number of pieces of equipment
3. The need for fuel for technological needs.
P heat \u003d Urt * A
URt– specific reference fuel consumption per unit of work
BUT- amount of useful work
Organization of transport of oil and oil products
In the framework of world practice, the largest share in the structure of transportation of oil and oil products is occupied by sea and pipeline transport. However, when supplying individual divisions of the enterprise with petroleum products, the largest share falls on road transport.
When compiling the production program of an enterprise transporting oil products, the following should be taken into account:
1. Planned range and volumes of deliveries by groups of petroleum products.
2. Cargo flows within the enterprise between the points of loading and unloading of oil products.
3. The need for vehicles for the transportation of petroleum products.
4. The volume of loading and unloading operations of petroleum products, broken down by manual and mechanized
When planning the volumes of oil pumping through pipeline transport, the average percentage of ballast of a specific range of oil through the pipeline is allocated. Accordingly, allocate:
1. Pumping volume, net
2. Oil pumping volume, gross - which is calculated based on the net pumping volume and the average percentage of ballast
Qb \u003d Qn + ((Qn * B) / 100), where
Qn– volume of oil pumped NET
B– average percentage of ballast
When planning the production of petroleum products within the enterprise (not within the field level), economic and mathematical methods and models can be used. The solution of this problem involves the definition of a system of restrictions (volumes of goods transported from the supplier to the consumer) and an optimality criterion (for example, Minimization of transportation costs, then the function of the problem is as follows)
F=С11*Х11+Сmn*Xmn min
Cmn - the cost of transporting one ton of oil product to the consumer
Xmn - the volume of transported goods
For example: It is necessary to determine the best option for the delivery of fuels and lubricants to drilling enterprises (UBR). Initial data:
number of RBR (m)=4
number of fuel bases (n)=3
The amount of fuel and lubricants available at the base
Volume of consumption of fuels and lubricants by UBR:
Table 1 provides information on the cost of transportation from the base to the UBR
In accordance with table 2, the total cost of transportation will be
2500*2+500*4+2000*1+3000*2+1000*1+2000*3=22000
The authors: Kofanova Diana Marsovna, Vlasov Artem Gennadievich
Position: students
Educational institution: Tyumen Industrial University
Locality: Tyumen
Material name: Research Article
Subject:"Reducing the inactive well stock at the Priobskoye field"
Publication date: 29.09.2018
Chapter: higher education
The article describes the current status of a dormant mining and
injection funds of the Priobskoye field. Causes highlighted
shutdowns and transition of wells to an inactive fund. Analyzed
hydraulic fracturing method as the main method of production stimulation at Priobskoye
field.
The Priobskoye field is characterized by low well flow rates.
The main problems of field development were low
productivity of production wells, low natural (without fracturing
formations with injected water) injectivity of injection wells, as well as
poor redistribution of pressure across deposits during the implementation of the reservoir pressure maintenance
(due to the weak hydrodynamic connection of individual sections of the reservoirs).
A separate problem of field development should be singled out
operation of the AS12 formation. Due to low flow rates, many wells of this
formation must be stopped, which may lead to conservation at
indefinite period of significant oil reserves. One of the directions
solution to this problem in the AC12 formation is the implementation
measures to intensify oil production. From Methods
intensification of oil production by the impact on the bottomhole zone
wells are the most widespread:
Hydraulic fracturing;
acid treatments;
Physical and chemical treatments with various reagents;
Thermophysical and thermochemical treatments;
Pulse-impact, vibroacoustic and acoustic impact.
Hydraulic fracturing (HF) is one of the most effective
methods for intensifying oil production from low-permeability reservoirs and
increase in the production of oil reserves. Hydraulic fracturing is widely used as
in domestic and foreign practice of oil production. Significant
hydraulic fracturing experience has already been accumulated at the Priobskoye field. Analysis
hydraulic fracturing performed at the field indicates high efficiency
for a field of this type of production stimulation, despite
significant rate of production decline after hydraulic fracturing. hydraulic fracturing in
case with the Priobskoye field is not only a method
intensification of production, but also increase in oil recovery. First, hydraulic fracturing
allows you to connect non-drained oil reserves in intermittent
deposit collectors. Secondly, this type of influence allows
extract additional volume of oil from the low-permeability layer AC12
for a reasonable time of operation of the field. Thus, hydraulic fracturing
should be considered the main way to intensify production at
Priobskoye field.
The well goes idle on the 1st of the following month,
if she has not worked a single day in the current month. Causes
shutdown and transition of wells from the operating stock to the inactive one
are:
1. preparation for transfer to other categories: PPD, piezometer, conservation,
liquidation;
2. failure or lack of necessary downhole pumping
equipment (SNE);
3. drop of equipment on the face;
4. detection of EC violations - displacements, crumples, intervals
leaks, etc.;
5. detection of behind-the-casing circulation and cross-flows;
6. unprofitability of further operation due to low yield, or
high water cut of products;
7. lack of industrial fluid inflow from the reservoir or the absence
injectivity;
8. conducting geological and technical measures;
9. waiting for completion of geological and technical operations at adjacent wells;
10. regulation of withdrawals, or regulation of injection;
11. exploration of wells;
12. the presence of annular pressure above the allowable values;
13. gas shows;
14. lack of circulation;
15. lack of ground infrastructure;
16. seasonal stops: for the winter period, for the period of floods, etc.;
17. other, including force majeure circumstances.
The Priobsky license area has the shape of an irregular
polygon, with an area of about 3353.45 sq. km. In immediate
close to the Priobskoye field there are large, located
field in operation: Prirazlomnoye (in the southeast), Salymskoye
(20 km to the east) and Pravdinskoye (57 km to the southeast). central part
the site is located in the floodplain of the river. Obi. The territory of the deposit is conditionally
It is subdivided into two zones: Right-bank and Left-bank. Border
between them runs along the main channel of the river. Ob.
Currently, the field is being developed according to the "Technological
scheme for the development of the Priobskoye field, 2001” approved by the Central Committee
Ministry of Fuel and Energy (Minutes No. 2769 dated November 15, 2001). By reserves
the field belongs to large, and in terms of geological structure -
extremely difficult to master. Distinguishing Features
Place of Birth:
Large area of oil-bearing;
Multilayer;
Multi-stage design and development of the development system and
field development;
The status of the territory of the special procedure for subsoil use.
Commercial oil-bearing capacity established in Neocomian deposits
(horizons AC7, AC8, AC9, AC10, AC11 and AC12). In the industrial
three horizons are involved in the development: AC10, AC11 and AC12, where
96.9% of proven reserves, with 54.9% concentrated in the AC12 horizon
of them. At the Priobskoye field, as of January 1, 2010, the fund
wells since the beginning of development is 1167 wells, including
producing 836, injection 331.
The field is multilayer. Operational
the objects are layers AS10, layer AS11, layer AS12. Field
characterized by a high rate of commissioning of new wells. Largest part
fund currently has a water cut of 9.5 - 25.1% (water cut in
in general for the field - 22.1%).
Cumulative oil production as of January 1, 2010 for the AC12 formation was
11210 thousand tons, the fund of production wells in the reservoir amounted to 571 wells out of
of which 496 wells are operating, the operating stock of injection
wells - 210, of which 172 wells are operating. For the AC11 formation from the beginning
development, 43,633 thousand tons of oil were selected.
As of 01/01/2010, the stock of production wells amounted to 610,
including: operating - 523, stock of injection wells - 219, incl.
operating - 206. Since the beginning of development, 11778 have been selected from the AS10
thousand tons of oil. As of 01.01.2010, the stock of production wells
totaled 482, including: operating - 423, injection fund
wells - 176, including operating - 157.
Hydraulic fracturing begins with the definition of dependence
well injectivity on fluid injection pressure. For this
through one pumping unit at the first or second speed of its
fracturing fluid is pumped into the well until stabilization
wellhead pressure (usually 10-15 min). Measure fluid flow and
pressure. Then the injection rate is increased, the flow rate is again measured and
pressure, etc. a formation is considered to be fractured if
injectivity coefficient (the ratio of fluid flow to pressure) at
pumping liquid at the maximum flow rate increases by at least 3
– 4 times in comparison with the injectivity coefficient at the minimum
download mode. If the fracturing is not fixed, then the process is repeated
using high viscosity fluid. After establishing the fact
fracturing in order to further develop fractures and facilitate the introduction
increased viscosity. Then the fluid is pumped with sand with a volume
speed not lower than the one at which the formation fracture was recorded.
Displacement fluid is pumped directly behind the sand-liquid
mixture without reducing the injection rate. After completion of punching
sand-liquid mixture into the crack, the well is closed and left in
rest until stabilization (recovery) of pressure on the mouth. Then from
wells remove the packer, wash it to the bottom and master.
Significant increase in well productivity after hydraulic fracturing
occurs due to a complex of factors, such as an increase in the effective
well radius, involvement in the development of the entire oil-saturated
formation thickness, deep penetration into the formation, which will allow to attach
for operation the maximum number of productive interlayers and
remote, hydrodynamically isolated reservoir objects that are not
produced without hydraulic fracturing.
At the Priobskoye field, it is necessary to carry out work on
hydraulic fracturing of the AC12 formation. These works will involve
exploitation of the remaining oil reserves, which would not have remained without hydraulic fracturing
retrieved. This will allow not only to achieve oil production, but also
significantly increase it. As a result, get additional
"Industry: accounting and taxation", 2013, N 7
Should I continue to charge depreciation for income tax purposes if an active well becomes a well of an inactive fund? Is it possible to take into account the cost of renting idle wells when determining the tax base for income tax? Are sidetracking activities in inactive wells a reconstruction for the purpose of applying Ch. 25 of the Tax Code of the Russian Federation? At what point are well abandonment costs recognized for income tax purposes? We will look for answers in arbitration practice.
Well classification
According to paragraph 99 of the Rules for the Protection of Subsoil, approved by the Decree of the Gosgortekhnadzor of the Russian Federation dated 06.06.2003 N 71, wells drilled in oil and gas fields for the implementation of design solutions for the development of the field belong to the category of production and include production, injection, control (observation and piezometric ) and special (water intake, absorption, etc.) wells. The operating fund of oil wells is divided into three main groups:
- operating. The operating well stock includes wells that produced (under injection) in the last month of the accounting period, regardless of the number of days of their work in this month. In such a fund, producing wells (under injection) and wells stopped as of the end of the month are allocated from those producing (under injection) in this month;
- dormant. The inactive wells include wells that did not produce (were not under injection) in the last month of the accounting period. This fund separately takes into account wells stopped in the current year and before the beginning of the year. Wells cannot be stopped and put into inactive stock due to low flow rate or high water cut, if the level of water cut is below the limit level stipulated by the project documentation. Another point: the inactive well stock can be no more than 10% of the operating well stock (in fact, this ratio is not always observed);
- developed and awaiting development after drilling. These are wells completed by construction and not produced (not under injection). The well development fund separately accounts for wells included in it in the current year.
Thus, inactive wells are classified as operating well stock. But mothballed and abandoned wells are not included in the operating well stock, but are included in the drilled well stock. By the way, exploratory wells also fall here (wells drilled in fields to clarify oil and gas reserves and collect the initial data necessary for development design).
Depreciation
According to paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, the following fixed assets are excluded from the composition of depreciable property for the purpose of calculating income tax:
- transferred (received) under contracts for gratuitous use;
- transferred by decision of the management of the organization to conservation for more than three months;
- which, by decision of the management of the organization, are undergoing reconstruction and modernization for a period of more than 12 months;
- registered in the Russian International Register of Vessels for the period of their being in this register.
This list is exhaustive and cannot be extended. Financiers also agree with this: the list of business operations in which depreciation on depreciable property is temporarily suspended, given in paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, is closed. In other cases (in particular, during the downtime of depreciable property caused by production needs), depreciation does not stop (Letter dated 27.02.2009 N 03-03-06/1/101).
However, as practice shows, tax inspectorates are of the opinion that the wells of the inactive fund (idle wells) are property that is not involved in production for the purpose of generating income, and are not recognized as depreciable property, therefore, depreciation is not charged on them. Judges have a different point of view on this matter. The rationale is the following.
Decree of the FAS MO dated April 11, 2013 in case N A40-37235 / 10-20-257
The activity of the company for the extraction and sale of oil is continuous in time, the fact of the temporary absence of oil production in the corresponding period through inactive wells cannot indicate the non-use of wells for activities aimed at generating income. When production wells are withdrawn from active ones for objective reasons, including due to accidents, changes in reservoir pressure, increased water cut, despite the fact that the direct production of oil-containing liquid from them is temporarily stopped, inactive wells are used:
- for research in order to study the condition of wells for the preparation and implementation of geological and technical measures (GTM). According to the results of the geological and technical operations, the wells are put into operation or transferred to other funds;
- for comprehensive control over the development of the field;
- to control the measurement of formation pressures (measurements of formation pressures are carried out, isobar maps are built);
- to assess reservoir saturation in a given section of the reservoir (geophysical surveys, mapping of residual oil content).
At the same time, the obligation to conduct hydrodynamic studies is enshrined in the design documentation for each of the organization's fields.
Thus, the use of idle wells for these studies is important for oil production in the licensed subsoil area, that is, for the main activity of the company. Consequently, all wells available in the licensed subsoil area (both active and inactive) are connected by a single technological cycle. The end product of production and the object of taxation of the MET is oil, the income tax is the proceeds from the sale of oil. Expenses in the form of accrued depreciation on inactive wells were the company's expenses incurred to carry out activities aimed at generating income, and were legitimately accounted for by the company as part of other expenses related to production and sale.
Decree of the FAS MO dated March 30, 2012 in case N A40-34389 / 10-129-191
The fact that inactive wells did not produce does not mean that they did not participate in production activities aimed at generating income. The extraction of oil (oil-containing mixture) in the licensed subsoil area is carried out not from a single well, but from the entire set of wells located in this area. At the same time, the final product - oil, as a result of which the subsoil user receives income, is formed in connection with the primary processing of the oil-containing mixture extracted from the entire subsoil area. (In accordance with the provisions of the Law of the Russian Federation of February 21, 1992 N 2395-1 "On Subsoil" (hereinafter - the Subsoil Law), not individual wells used for lifting oil and gas mixtures to the surface, but a specific licensed subsoil area)
Directly from the wells, not the hydrocarbon raw material itself (oil) is extracted, but the well fluid - a mixture of oil, water, etc., which is subject to further separation and bringing to a marketable condition. Cleaning of the liquid raised to the surface does not take place at each well separately, but after the collection of all the produced liquid in the licensed subsoil area.
Thus, in the production process aimed at extracting oil in a particular subsoil area, not individual wells are involved, regardless of their status (operating, inactive, etc.), but the entire set of real estate and equipment in this area, the construction and installation of which are reflected in project documentation and are coordinated with state bodies.
If we talk about conservation, in this case, the well is brought to a state that excludes hydrodynamic studies (a silencing device is installed). Hydrodynamic studies are part of the production activities that cannot be carried out on mothballed wells.
Given that idle wells have not been mothballed, they are depreciable property.
Decree of the FAS MO dated February 29, 2012 in case N A40-129782 / 09-112-965
The list of fixed assets excluded from the composition of depreciable property is established by paragraph 3 of Art. 256 of the Tax Code of the Russian Federation. The provisions cited in it do not contain a requirement to stop accruing depreciation in case of non-receipt of products from the use of depreciable property in any period of time.
In the situation under consideration, it was found out that the company was conducting research necessary to ensure oil production in licensed subsoil areas, and at all wells, including those transferred to the inactive fund. Part of the controversial wells was transferred to the operating fund, and for the rest there were no grounds for their conservation in the audited period without prejudice to the oil production process at the remaining wells.
The Tax Inspectorate did not provide evidence of the existence of grounds for removing wells from depreciable property (in particular, decisions or orders of the company on the conservation of wells), as well as evidence of the existence of reasons for conservation. Consequently, the depreciation amounts for controversial wells are excluded by the tax authority from the total amount of expenses in violation of the provisions of paragraph 3 of Art. 256 of the Tax Code of the Russian Federation.
Decree of the FAS MO dated 08.10.2010 N KA-A40 / 10448-10
All wells (both active and inactive) in a particular subsoil area are directly interconnected by a single technological process, endowed with certain functions and participate in the production process for oil production. The transfer of wells from the operating stock to the inactive one is connected with the production activities of the company and does not indicate the unreasonableness of depreciation for inactive wells.
If fixed assets are not assigned to paragraphs 2, 3 of Art. 256 of the Tax Code of the Russian Federation to property that is not subject to depreciation or is subject to temporary exclusion from the composition of depreciable property, then, subject to the compliance of the disputed property with the characteristics specified in clause 1 of this article, such property is recognized as depreciable. Tax legislation does not contain a requirement to suspend the calculation of depreciation in case of non-receipt of products from the use of depreciable property for any period of time. Inactive wells meet the requirements of paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, since they are owned by the taxpayer, they are used by him to generate income (when selling oil), the useful life of each of them is more than 12 months, and the initial cost is more than 10,000 rubles.
Rent
According to the tax inspectorate, the costs of renting idle facilities are not economically justified, so the tenant is not entitled to take into account for profit tax purposes that part of the costs that falls on the rental of these facilities. The judges allowed themselves to disagree with this point of view. FAS MO declared the decision of the tax authorities illegal (Resolution of 17.06.2011 N KA-A40 / 5679-11). Arguing that the rent for idle wells is an economically unjustified expense, the tax inspectorate thereby, in essence, disputes the expediency of the business operation of renting wells. However, judicial practice proceeds from the fact that the expediency test does not fall within the competence of the tax authorities. The Presidium of the Supreme Arbitration Court of the Russian Federation in Resolutions of February 26, 2008 N 11542/07, of March 18, 2008 N 14616/07 clarified that the validity of expenses that reduce income received cannot be assessed in terms of expediency, rationality, efficiency or the result obtained. Business entities independently, at their own discretion, choose ways to achieve results from the implementation of entrepreneurial activities. The powers of the tax authorities only include monitoring compliance by taxpayers with the legislation on taxes and fees, and not imputing income to them based on their own vision of ways for taxpayers to achieve economic benefits at lower costs. Therefore, the inspectorate's argument about the economic unreasonableness of expenses contradicts both Art. 252 of the Tax Code of the Russian Federation, and judicial practice.
In addition, the rent was paid for the property complex, part of which were the controversial wells. The need to lease inactive wells was due to the technological features of production and was aimed at meeting the requirements of subsoil protection. There are no disputes between the tenant and the landlord regarding the suitability for use of the leased property, the amount of the rent. Idle wells continued to be part of the leased property, and the amount of rent was established by agreement of the parties for the entire complex. The fact that individual wells were not used does not affect the amount of rent charged.
Reconstruction
At one time, the Presidium of the Supreme Arbitration Court noted that the work on drilling sidetracks in idle wells should be recognized as related to reconstruction. However, as the judges of the FAS PO pointed out in the Decree dated 03/27/2012 in case N A65-7118 / 2009, under the inactive wells within the meaning of the Decree of 02/01/2011 N 11495/10, the Presidium of the Supreme Arbitration Court of the Russian Federation does not mean any inactive wells, but only canned.
In addition, the supreme arbiter referred to the reconstruction drilling operations carried out in connection with the natural depletion of oil reserves at the field, which arose, in particular, as a result of the normalized injection of water into individual reservoirs and wells in accordance with the field development project (technological scheme). (Rationing of water injection into individual reservoirs and wells is determined by Section 3.4 of the Rules for the Development of Oil and Gas-Oil Fields<1>).
<1>Approved by the Collegium of the USSR Ministry of Oil Industry, Protocol No. 44 of October 15, 1984, p. IV.
But the work carried out in technically faulty wells or in connection with the maximum water cut of the reservoirs, formed as a result of the breakthrough of formation waters, was qualified by the supreme arbiter as work on major repairs (Resolution of 01.02.2011 N 11495/10).
In making such conclusions, the Presidium of the Supreme Arbitration Court was guided by the provisions of Art. 257 of the Tax Code of the Russian Federation with the provisions as established for the purposes of taxation of profits, and not departmental regulations that distinguish between major repairs and reconstruction for purposes not related to taxation of profits. According to paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, reconstruction includes the reorganization of existing fixed assets associated with the improvement of production and an increase in its technical and economic indicators and carried out under the project for the reconstruction of fixed assets in order to increase production capacity, improve quality and change the range of products.
It turns out, paragraph 2 of Art. 257 of the Tax Code of the Russian Federation establishes a closed list of criteria under which the taxpayer is obliged to attribute the costs of work on the reconstruction of fixed assets (including wells) to an increase in the initial cost of these objects. In this case, such expenses will also be taken into account for the purposes of taxation of profits, but in the manner prescribed by law - evenly by accruing depreciation.
In the case considered by the Federal Arbitration Court of the Moscow Region (Decree dated 02.11.2011 in case No. A40-74739 / 08-127-372), sidetracking work carried out in relation to controversial wells, including inactive ones, was recognized as meeting the criteria for reconstruction for the purpose of profit taxation:
- change in the structure of an object of fixed assets. In relation to the wells, a new wellbore was built with the installation of additional equipment and the use of the old wellbore was stopped by installing a cement liquidation bridge in it, or the deepening (oriented and non-oriented) of the well was carried out to other horizons, which was documented;
- improvement of technical and economic indicators of fixed assets. The main technical and economic indicator - oil flow rate - has increased, and the quality of products has also changed - water cut has significantly decreased compared to similar indicators at the date of commissioning of wells. By the way, the criterion of oil production increase cannot by itself be the main guideline for distinguishing overhaul and reconstruction;
- availability of design documents for the work. With regard to the fields where the controversial wells are located, the relevant development projects, regulations for organizing work on sidetracking from previously drilled wells have been approved. Proposals for horizontal sidetracking of the second wellbore and drilling programs have been drawn up, which provide for all the necessary design indicators;
- the purpose of the work is to increase the power characteristics of the fixed asset object. Relevant development projects have been drawn up for the fields where the reconstructed wells are located.
According to the same principle, the criteria were checked in the case considered by the judges of the FAS PO (Decree of 07.07.2011 in case N A65-20407 / 2010).
liquidation
A well, including an inactive one, may be removed from the operating well into mothballed, control, liquidated, or, conversely, move from these categories to the operating well. According to paragraph 9 of Art. 22 of the Subsoil Law, the subsoil user is obliged to ensure the liquidation in accordance with the established procedure of boreholes that are not subject to use, as well as the safety of wells that can be used in the development of the deposit and (or) for other economic purposes. Liquidation (as well as conservation) of wells is carried out at the initiative of the enterprise - the user of the subsoil, other legal entities or individuals on whose balance sheet the wells are, or in cases established by law (clause 1.3 of the Instruction on the procedure for liquidation, conservation of wells and equipment of their mouths and trunks<2>).
<2>Approved by the Decree of the Gosgortekhnadzor of the Russian Federation of May 22, 2002 N 22.
Expenses for the liquidation of wells - fixed assets (including the amount of depreciation undercharged in accordance with the established useful life) are taken into account for tax purposes as part of non-operating expenses on the basis of paragraphs. 8 p. 1 art. 265 of the Tax Code of the Russian Federation. If well abandonment works are carried out by a third-party organization, the date of expenses (when using the accrual method) is the date of settlement in accordance with the terms of the concluded agreements, the date of presentation to the taxpayer of the documents that serve as the basis for making calculations, or the last day of the reporting (tax) period (para. 3 paragraph 7 article 272 of the Tax Code of the Russian Federation). It turns out that the specified norm contains three conditions, the fulfillment of any of which is an independent basis for attributing non-operating expenses to a specific tax period.
By the way, the liquidation of wells completed by construction is considered completed after the signing of the act of liquidation by the user of the subsoil and the relevant body of Gosgortekhnadzor (clause 1.9 of the Instruction on the procedure for liquidation, conservation of wells and equipment of their mouths and shafts). According to the judges of the Federal Antimonopoly Service of the Higher Military District, the fact that such an act is signed by the relevant Gosgortekhnadzor body later than the date of work on well abandonment does not change the procedure established by the Tax Code for attributing the costs of well liquidation to the tax period in which such expenses were incurred, but only completes the procedure for documenting the previously carried out works. Therefore, the conclusion that the expenses incurred by the taxpayer during the liquidation of the fixed asset, in order to determine the tax base for income tax, are taken into account at a time at the date of signing by the liquidation commission of the act on the completion of work on the liquidation of the fixed asset, is erroneous (Resolution dated July 26, 2012 in the case N A29-10593/2010). Similar conclusions are presented in the Decree of the FAS SZO dated July 28, 2011 in case N A56-49067 / 2010.
The Ministry of Finance has a different opinion. Expenses for the liquidation of property form in tax accounting non-operating expenses (not a loss from the disposal of depreciable property), which are taken into account when determining the tax base for income tax at a time on the date of signing by the liquidation commission of the act on the performance of work on the liquidation of the fixed asset (Letters of September 11, 2009 N 03-05-05-01/55, dated 10/21/2008 N 03-03-06/1/592). Among individual judges, this position found support (see, for example, the Decree of the FAS ZSO dated February 26, 2010 in case N A27-6662 / 2009).
* * *
If the well in the last month of the accounting period was not under injection, it is transferred to the inactive well. At the same time, depreciation for such a well does not stop (it is not excluded from the depreciable property, the temporary absence of oil production through such a well does not indicate that the well is not used in activities aimed at generating income), which is confirmed by numerous arbitration practice (the article presents individual cases ). Similarly, when an inactive well is taken into temporary possession and use, rental expenses are deductible for income tax purposes. If sidetracking activities are carried out in an inactive well, the criteria listed in paragraph 2 of Art. 257 of the Tax Code of the Russian Federation. When liquidating an inactive well, the recognition of expenses can be arranged on the date the liquidation commission signs the act on the completion of work to liquidate the fixed asset (the Ministry of Finance insists on this).
A.G. Snegirev
Journal Expert
"Industry: accounting
and taxation"
To make big repair of well. Where is it necessary to put comma?
Specialists of oil-and-gas companies answered questions put by the magazine editors on acute and bad problem of wells shutdown in Russia.
Numerous publications in print and electronic media, discussions at conferences speak of the relevance of the problems associated with the workover of wells.
Due to the depletion of existing fields and the inevitable, in the near future, decline in oil production, the problem of an excessively large stock of idle wells will attract more and more attention. The return to production of idle wells is of great importance for obtaining additional oil, which means additional revenues to the federal and local budgets, creating new jobs, revitalizing the economic life of individual areas, placing orders for domestic industry, etc.
Indeed, the situation with the oil well stock as of December 2009 looks depressing (table).
In practice, it turns out that almost every sixth well in the country is not working. And in TNK-BP, almost every third. The situation is best in Surgutneftegaz. The three departments created for enhanced oil recovery and well workover are doing their job: the percentage of idle wells is minimal here.
Oil well fund December 2009 (number)
One gets the impression that a large number of idle wells are not very worried about the management of the industry and oil companies. Among the reasons for this attitude, we can assume the following: possible increases in production are not so large as to be of interest to large oil companies; considerable costs for cattle are required; there are big risks associated with the fact that the costs will not pay off; large companies are paying more attention to improving the methods of enhanced oil recovery (EOR) and increasing the oil recovery factor (ORF) in the producing well stock.
However, deposits are gradually flooded, new ones, like the West Siberian region, do not appear, relocation to remote uninhabited, undeveloped regions requires large financial investments, so life will increasingly push for a major overhaul of the stock of idle wells. Perhaps this will also be facilitated by oil prices on the world market, innovative technologies in geophysics, geonavigation, the emergence of new machinery and equipment that will reduce the cost of workover; it is possible that small and medium-sized businesses will be involved in solving this problem, for which work with this fund will be profitable.
We decided to find out the opinion of experts on this issue.
Questions "BiN"
- What, in your opinion, should be done to reduce the number of idle wells in the country?
- In your opinion, will small and medium-sized businesses be able to help reduce the stock of inactive wells? What are the conditions for these firms to access idle wells: free transfer, auction sale, with some share of the state, oil companies or without it? What could be the legal, land, economic procedures for this process?
- What is the economy of cattle? How much more profitable is it to repair old wells than to drill new wells?
- What percentage of workover work is done by foreign contractors? How efficient and economical are they?
- What is the ratio of price and quality of domestic and imported equipment for cattle?
- What percentage of non-performing wells is irretrievably lost, that is, investments will certainly not pay off? How to deal with them in this case: conserve, eliminate?
- What types of cattle are preferred under the same mining and geological and hydrodynamic conditions? Which of them are the most costly and most effective?
MONITORING WILL DETERMINE THE FATE OF ISLAND WELLS
V.B. OBIDNOVCandidate of Technical Sciences, Deputy General Director for Production of OJSC NPO Burenie
[email protected]
IT IS IMPOSSIBLE TO BE INDIFFERENT COLONIZERS IN YOUR COUNTRY
F. AGZAMOVDoctor of Technical Sciences, Professor of the Department of Drilling Ufa State Oil University
[email protected]
I do not consider myself an expert on the problem of well workover, but I would like to express some considerations. They may not fit into traditional concepts, so consider this an outsider's perspective.
THE BUSINESS OF KRS CAN END BEFORE IT STARTED
S.L. SIMONYANTSDoctor of Technical Sciences, Academician of the Russian Academy of Natural Sciences, Professor of the Department of Drilling Oil and Gas Wells of the Russian State University of Oil and Gas. THEM. Gubkin
[email protected]
- To reduce the number of idle wells, it is necessary to increase the volume of application of technologies for drilling new (side) holes. These works are successfully carried out by small and medium-sized service enterprises. They need to create all the conditions for development, including tax incentives, cheap loans, simplified equipment leasing.
- Idle wells should be transferred to small and medium-sized enterprises in a concession with preferential taxation. Conditions for access to objects should be the most simplified. It is also necessary to interest service companies in investing in new equipment. For example, it is possible to link the transfer of wells to a concession with the condition of the obligatory use of new domestic well workover technologies on them.
- I have not thoroughly investigated this issue, but, in my opinion, the cost of a sidetrack is on average 2 times less than drilling a new well. I think that the economic efficiency of workover will strongly depend on the selling price of hydrocarbons obtained from the repaired well. And this price, most likely, will be determined by large oil companies that have "access to the pipe." Therefore, if the issue of fair pricing for small and medium-sized firms is not resolved, the KRS business may end before it starts.
- I do not know for sure. I believe that foreign contractors must be economical and efficient, otherwise why are they here?
- The value for money is about the same. Taking into account the specifics of workover operations at the well, I believe that preference will be given to cheaper, albeit lower quality, technological equipment.
- Don't know.
- I can not say exactly.
THE PERCENTAGE OF INACTIVE WELLS SHOULD NOT EXCEED THE DESIGN PERCENTAGE
A.P. FEDOSEEVHead of the Technical Department, Gazprom Podzemremont Urengoy LLC
[email protected]
- The following measures can lead to a reduction in the stock of inactive wells:
- ensuring the quality of well construction to prevent wells from going into inactive stock for technical reasons;
- individual selection and optimal operation of each well;
- selection of the optimal diameter of lift tubing to ensure the removal of formation water from wells (prevention of “self-clogging” of wells);
- selection of well production rates to prevent premature (local) watering of wells;
- timely workover of wells, removal of wells from the current downtime, for which you should:
- to conduct, with the help of design, research or other specialized institutes, monitoring the stock of idle wells in order to determine the prospects for carrying out work to bring these wells out of inactivity;
- determine, if the well is promising in the future, the methods and technologies for workover;
- in this case, oblige institutions to carry out service maintenance of workover operations using their own developed technologies with risk sharing in case of a negative end result;
- in case of negative feedback on the prospects of work to bring wells out of inactivity, recommend that subsoil developers eliminate fixed assets (wells) with a long service life (idle time) or carry out long-term conservation of this fund until the repair technologies appear that allow them to be brought out of inactivity.
- SMEs can help reduce the number of idle wells. In many oil and gas producing companies, the decision to operate or decommission a fund of low-rate wells is made depending on the cost of hydrocarbons prevailing in the market. The transfer (sale) of wells to small and medium-sized businesses can help achieve their continuous operation with optimal flow rate and provide favorable, rather than averaged for wells with different wellhead parameters operating "in one pipe", conditions for the selection of production. A comprehensive approach is needed to address the issue of transferring (selling) wells, subject to a reduction in tax rates and the cost of renting the land plots on which they are located. The transfer of wells producing liquid hydrocarbons is relatively unproblematic; in the case of gas wells, it is necessary to provide access for such enterprises to the gas pipelines of large companies.
- Regarding the drilling of new wells, clarification is necessary: if we are talking about conventional wells, then we can say that the economy will be on the side of workover operations for the following reasons:
- a depleted reservoir with a high level of HWC (GWC) will soon lead to the fact that the new well will reach the level of the old one;
- the cost of construction and piping of new wells is much higher than the cost of repairing old ones;
- every well that is drilled must be abandoned sooner or later, and the construction of new wells increases the cost of liquidating the fund.
- on the one hand, the productivity of such wells is much higher than traditional ones;
- on the other hand, construction costs are substantially higher and maintainability is limited. There is a risk of unsuccessfully opening a productive formation.
- There is no data.
- It is difficult to make a direct comparison of the price/quality of foreign equipment due to the almost complete absence of foreign equipment at the enterprise, however, there is experience in working with foreign milling tools (Baker Hughes and Boven) and domestic production. Based on the results obtained, it can be concluded that the same set of works (drilling out a stationary packer) is performed by an expensive foreign tool an order of magnitude faster, and given the cost of the workover crew, an expensive foreign tool is more profitable than a cheap domestic one. For a foreign tool (Boven) of the middle price category, the gain is no longer obvious, because with a higher cost in terms of time to complete the work and the durability of weapons, Bowen is comparable to the domestic one.
Currently, the company operates nitrogen-compressor units of domestic production. It is difficult to compare with foreign counterparts (we do not have them), but given the fact that if all this expensive equipment is under repair 70% of the time, foreign equipment will have the best price / quality indicators against this background (of course, taking into account the forced downtime of the teams KRS).
- This question is for the oil and gas producing society. On our own behalf, we can add that the percentage of inactive wells should not exceed the established design decisions for the development (additional development) of specific fields. Further decision on the conservation or liquidation of unpromising wells belongs to the field of activity of operating organizations.
- It is impossible to answer the question about the preferred types of cattle unambiguously. Geological services of gas producing companies, based on the existing equipment of workover crews and the geological and technical condition of wells, select the optimal set of works, individually for each well, using geophysical methods to study the technical condition of wells, their production capabilities. The selection of a complex of repair and restoration works and the necessary equipment is carried out based on the final goals set for each individual well operation, and the requirement to minimize the cost of funds and time to achieve the result.