Form ONRR-4410 Accounting for Comparison-Dual Accounting

U.S. Department of the Interior
Office of Natural Resources Revenue

OMB Control Number 1012-0002
OMB Approval Expires 09/30/2015

ACCOUNTING FOR COMPARISON (DUAL ACCOUNTING)
FORM ONRR-4410
CERTIFICATION FOR NOT PERFORMING DUAL ACCOUNTING
PART A
1 PAYOR’S NAME __________________________________________ 2 PAYOR CODE ___________
ADDRESS ________________________________________________________________
CITY/STATE ___________________________________________ZIP_______________
3 PAYOR’S CONTACT PERSON ______________________________________________
)_____-- _________
4 TELEPHONE (
5

ONRR 10-DIGIT LEASE NUMBER
_____--___________________--_____

6

ONRR-DESIGNATED AREA
__________________________

7 CHECK THE REASON DUAL ACCOUNTING IS NOT REQUIRED:
Lease terms do not require dual accounting.
None of the gas from the lease is ever processed.
Gas has a Btu content of 1000 Btu’s per cubic foot or less at the lease’s measurement point(s).
None of the gas from the lease is processed until after gas flows into a pipeline with an index
located in an index zone.
None of the gas from the lease is processed until after gas flows into a mainline pipeline not
located in an index zone.
8 If you have multiple leases that do not require dual accounting, you can attach a list of your leases,
but you must provide a specific reason why dual accounting is not required for each listed lease.
I certify that Dual Accounting is not required for gas produced from the lease(s) for reason(s) noted
above or attached.
9 Signature Lessee’s Authorized Official ____________________________________ Date ___________
____________________________________________
10 Print Official’s Name

______________________________________
11 Company Represented

Paperwork Reduction Act of 1995 (PRA) Statement: The PRA (44 U.S.C. 3501 et seq.) requires us to inform you that we collect this information to ensure that Indian mineral lessors receive the
maximum revenues from mineral resources on their land consistent with the Secretary’s trust responsibility. ONRR uses the information to aid in its compliance efforts. Responses are
mandatory (30 CFR 1206.172). Proprietary information is protected in accordance with standards established by the Federal Oil and Gas Royalty Management Act of 1982 (30 U.S.C. 1733),
the Freedom of Information Act (5 U.S.C. 552(b), (4)), and the Department regulations (43 CFR 2). An agency may not conduct or sponsor, and a person is not required to respond to, a
collection of information unless it displays a currently valid OMB Control Number. Annual public reporting burden for this form is estimated to average 4 hours per response, including the time for
reviewing instructions, gathering and maintaining data, and completing and reviewing the form. Direct comments regarding the burden estimate or any other aspect of this form to the Office of
Natural Resources Revenue, Attention: Rules & Regs Team, P.O. Box 25165, MS 61030A, Denver, CO 80225-0165.

Form ONRR-4410 (revised 9/2015)

Page 1 of 2

ELECTION TO PERFORM ACTUAL DUAL ACCOUNTING OR ALTERNATE DUAL ACCOUNTING
PART B
1 PAYOR’S NAME __________________________________ ADDRESS ______________________________________
CITY/STATE ______________________________________
2 PAYOR CODE __________________
PAYOR’S
CONTACT
____________________________
_TELEPHONE
(
) ________ - _________ ZIP _____________________
4
3
DUAL ACCOUNTING ELECTION
ACTUAL
ALTERNATIVE
DUAL
EFFECTIVE DATE
5
6 DUAL
ACCOUNTING ACCOUNTING 7 MONTH YEAR

ONRR-DESIGNATED AREAS
Alabama-Coushatta
Blackfeet Reservation
Crow Reservation
Fort Belknap Reservation
Fort Berthold Reservation
Fort Peck Reservation
Jicarilla Apache Reservation
Oklahoma Counties - Zone 1
Oklahoma Counties - Zone 2
Oklahoma Counties - Zone 3
Navajo Allotted in Navajo Reservation
Navajo Tribal in Navajo Reservation
Northern Cheyenne Reservation
Rocky Boys Reservation
Southern Ute Reservation
Turtle Mountain Reservation
Ute Mountain Ute Reservation
Ute Allotted in Uintah and Ouray
Ute Tribal in Uintah and Ouray
Wind River Reservation
_____________________________
_____________________________

LEASE PREFIXES
615.
507, 512, 513, 514, 515, 517, 526.
520, 619.
538.
528, 529, 540.
506, 523, 533, 536, 622.
609.
503, 505, 510, 511, 518, 521, 601, 602, 607, 615, 714.
503, 505, 518, 601, 602, 607.
503, 505, 511, 601, 602, 607, 615.
516, 525, 527, 621, 623
415, 516, 525, 527, 620, 621, 623.
None
053, 154, 537, 889.
519, 522, 524, 614, 750.
610.
519, 522, 524, 614, 750.
509, 531, 532.
509, 531, 532.
502, 535, 634.
_________________________
_________________________

I elect to perform Actual Dual Accounting or Alternative Dual Accounting for all leases in the ONRR-Designated Area(s),
starting with the Effective Date(s) (Month and Year) as noted above.
8 Signature of Lessee’s Authorized Official _____________________________________________ Date ____________________
10 Company Represented _________________________________
9 Print Official’s Name _________________________________________
Form ONRR-4410 (revised 9/2015)

Page 2 of 2

Accounting for Comparison (Dual Accounting)
Form ONRR-4410
Reporting Instructions
You will find an electronic copy of Form ONRR-4410 on the Office of Natural Resources Revenue (ONRR)
website that you may print and complete.
http://www.onrr.gov/ReportingServices/Forms/AFSOil_Gas.htm
We will accept computer-generated forms if they contain the same data required on Form ONRR-4410. Mail the
Form ONRR-4410 to the address below:
Office of Natural Resources Revenue
Asset Valuation
P.O. Box 25165, MS-63100B
Denver, Colorado 80225-0165
PART A. Certification for Not Performing Dual Accounting.
If you are not required to perform dual accounting, you must notify ONRR why it is not required under 30 CFR
1206.172, 30 CFR 1206.173, and 30 CFR 1206.176. You will submit a Form ONRR-4410 to report your
notification to ONRR. This is a one-time notification, until any changes occur in gas disposition.
If a change occurs in your circumstances regarding the disposition of the gas that would require dual accounting,
then you must notify ONRR in writing by submitting a new Form ONRR-4410. Your notification is due by the
end of the production month in which the change occurs. You are not required to resubmit a revised Part A

on the revised Form ONRR-4410 if you currently have the form on file with ONRR certifying no dual
accounting is required on specific leases.

Numbered Instructions:
Enter the payor name and address used to report royalties and transportation deductions on the Report of
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

Sales and Royalty Remittance (Form ONRR-2014).
Enter your payor code as used on Form ONRR-2014.
Enter the payor’s contact person.
Enter the contact person’s telephone number.
Enter the ONRR 10-digit lease number for your lease.
Enter the ONRR-Designated Area where your lease is located. Lease prefixes for designated areas are
listed in the Federal Register at 64 FR 66771 and provided on Part B of Form ONRR-4410.
Check the appropriate box indicating the reason dual accounting is not required on your lease.
If you have multiple leases that do not require dual accounting, you may submit one form with an
attachment listing all such leases and the reasons dual accounting is not required for each lease.
Certify the information in the Form ONRR-4410 Part A, and/or your attachment to Part A, by having the
lessee’s authorized official sign and date the completed Part A.
Print Official’s Name.
Print Company Represented.

Accounting for Comparison (Dual Accounting)
Form ONRR-4410
Reporting Instructions
You will find an electronic copy of Form ONRR-4410 on the Office of Natural Resources Revenue (ONRR)
website that you may print and complete.
http://www.onrr.gov/ReportingServices/Forms/AFSOil_Gas.htm
We will accept computer-generated forms if they contain the same data required on Form ONRR-4410. Mail the
Form ONRR-4410 to the address below:
Office of Natural Resources Revenue
Asset Valuation
P.O. Box 25165, MS-63100B
Denver, Colorado 80225-0165
PART B. Election to Perform Actual Dual Accounting or Alternative Dual Accounting.
If you are required to perform dual accounting, you must elect to perform either actual dual accounting, under
30 CFR 1206.176 (64 FR 43506), or the alternative methodology for dual accounting, under 30 CFR 1206.173
(64 FR 43506). You will use the Form ONRR-4410, Part B to make your election.
You must make a separate election to use the alternative methodology for dual accounting that will apply to all
of your Indian leases in each ONRR-designated area. Lease prefixes for designated areas are listed in the Federal
Register at 64 FR 66771.
You may elect to begin using the alternative methodology for dual accounting at the beginning of any month.
The first election to use the alternative methodology will be effective from the time of election through the end
of the following calendar year. Afterwards, each election to use the alternative methodology must remain in
effect for 2 calendar years. You may return to the actual dual accounting method only at the beginning of the
next election period or with written approval by ONRR and tribal lessor for tribal leases, and ONRR for Indian
allotted leases in the ONRR-designated area.

Numbered Instructions:
1.
Enter the payor name and address used to report royalties and transportation deductions on
Form ONRR-2014.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Enter your payor code as used on Form ONRR-2014.
Enter the payor’s contact person.
Enter the contact person’s telephone number.
Select your election to use actual dual accounting by checking the applicable box that coincides with
your Indian lease’s (or leases’) ONRR-designated area. Lease prefixes for designated areas are listed in
the Federal Register at 64 FR 66771 and provided on Part B of Form ONRR-4410.
Select your election to use alternative dual accounting by checking the applicable box that coincides
with your Indian lease’s (or leases’) ONRR-designated area.
Enter the effective date of the election (Month and Year).
Make the election by having the lessee’s authorized official sign and date the completed Part B.
Print Official’s Name.
Print Company Represented.